Citizens Community Bancorp (CZWI) 10-Q 8 Nov 21 2021 Q3 Quarterly report Financial data

Cover

Cover - shares	9 Months Ended
	Sep. 30, 2021	Nov. 08, 2021
Cover [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 30, 2021
Document Transition Report	false
Entity File Number	001-33003
Entity Registrant Name	CITIZENS COMMUNITY BANCORP, INC.
Entity Incorporation, State or Country Code	MD
Entity Tax Identification Number	20-5120010
Entity Address, Address Line One	2174 EastRidge Center
Entity Address, City or Town	Eau Claire
Entity Address, State or Province	WI
Entity Address, Postal Zip Code	54701
City Area Code	715
Local Phone Number	836-9994
Title of 12(b) Security	Common Stock, $.01 par value per share
Trading Symbol	CZWI
Security Exchange Name	NASDAQ
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		10,502,442
Entity Central Index Key	0001367859
Amendment Flag	false
Document Fiscal Year Focus	2021
Document Fiscal Period Focus	Q3
Current Fiscal Year End Date	--12-31

Consolidated Balance Sheets (un

Consolidated Balance Sheets (unaudited) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Assets
Cash and cash equivalents	$ 102,341	$ 119,440
Other interest bearing deposits	1,512	3,752
Securities available for sale "AFS"	234,425	144,233
Securities held to maturity "HTM"	67,739	43,551
Equity securities with readily determinable fair value	327	200
Other investments	14,965	14,948
Loans receivable	1,248,654	1,237,581
Allowance for loan losses	(16,832)	(17,043)
Loans receivable, net	1,231,822	1,220,538
Loans held for sale	1,675	3,075
Mortgage servicing rights, net	4,082	3,252
Office properties and equipment, net	21,730	21,165
Accrued interest receivable	4,882	5,652
Intangible assets	4,297	5,494
Goodwill	31,498	31,498
Foreclosed and repossessed assets, net	4	197
Bank owned life insurance ("BOLI")	24,149	23,684
Other assets	8,029	8,416
TOTAL ASSETS	1,753,477	1,649,095
Liabilities:
Deposits	1,408,315	1,295,256
Federal Home Loan Bank (“FHLB”) and Federal Reserve Bank (“FRB”) advances	111,512	123,498
Other borrowings	58,400	58,328
Other liabilities	9,324	11,449
Total liabilities	1,587,551	1,488,531
Stockholders’ Equity:
Common stock—$0.01 par value, authorized 30,000,000; 10,518,885 and 11,056,349 shares issued and outstanding, respectively	105	111
Additional paid-in capital	119,929	126,154
Retained earnings	44,660	32,809
Accumulated other comprehensive income	1,232	1,490
Total stockholders’ equity	165,926	160,564
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY	$ 1,753,477	$ 1,649,095

Consolidated Balance Sheets (_2

Consolidated Balance Sheets (unaudited) (Parenthetical) - $ / shares	Sep. 30, 2021	Dec. 31, 2020
Statement of Financial Position [Abstract]
Common stock, par value (USD per share)	$ 0.01	$ 0.01
Common stock authorized (shares)	30,000,000	30,000,000
Common stock issued (shares)	10,518,885	11,056,349
Common stock outstanding (shares)	10,518,885	11,056,349

Consolidated Statements of Oper

Consolidated Statements of Operations (unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Interest and dividend income:
Interest and fees on loans	$ 14,537	$ 14,154	$ 43,014	$ 44,300
Interest on investments	1,638	1,064	4,260	3,712
Total interest and dividend income	16,175	15,218	47,274	48,012
Interest expense:
Interest on deposits	1,354	2,255	4,589	8,042
Interest on FHLB and FRB borrowed funds	389	430	1,183	1,386
Interest on other borrowed funds	744	624	2,217	1,701
Total interest expense	2,487	3,309	7,989	11,129
Net interest income before provision for loan losses	13,688	11,909	39,285	36,883
Provision for loan losses	0	1,500	0	5,250
Net interest income after provision for loan losses	13,688	10,409	39,285	31,633
Non-interest income:
Service charges on deposit accounts	463	431	1,256	1,336
Interchange income	600	556	1,776	1,509
Loan servicing income	842	1,144	2,560	3,144
Gain on sale of loans	1,014	1,987	4,131	4,585
Loan fees and service charges	118	320	547	1,041
Insurance commission income	0	0	0	474
Net gains (losses) on investment securities	73	(1)	344	97
Net gain on sale of acquired business lines	0	180	0	432
Settlement proceeds	0	0	0	131
Other	338	445	801	929
Total non-interest income	3,448	5,062	11,415	13,678
Non-interest expense:
Compensation and related benefits	5,733	5,538	16,802	16,881
Occupancy	1,313	1,396	3,943	4,106
Data processing	1,558	1,331	4,296	3,735
Amortization of intangible assets	399	399	1,197	1,223
Mortgage servicing rights expense, net	37	603	28	2,330
Advertising, marketing and public relations	220	260	576	802
FDIC premium assessment	148	188	395	436
Professional services	347	434	1,250	1,391
Gain on repossessed assets, net	(3)	(105)	(150)	(195)
Other	568	680	1,670	2,138
Total non-interest expense	10,320	10,724	30,007	32,847
Income before provision for income tax	6,816	4,747	20,693	12,464
Provision for income taxes	1,819	1,267	5,484	3,309
Net income attributable to common stockholders	$ 4,997	$ 3,480	$ 15,209	$ 9,155
Per share information:
Basic earnings (USD per share)	$ 0.47	$ 0.31	$ 1.41	$ 0.82
Diluted earnings (USD per share)	0.47	0.31	1.41	0.82
Cash dividends paid (USD per share)	$ 0	$ 0	$ 0.23	$ 0.21

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income (unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Statement of Comprehensive Income [Abstract]
Net income attributable to common stockholders	$ 4,997	$ 3,480	$ 15,209	$ 9,155
Securities available for sale
Net unrealized (losses) gains arising during period	(797)	885	(201)	1,488
Reclassification adjustment for net gains included in net income, net of tax	(31)	0	(57)	(113)
Other comprehensive (loss) income, net of tax	(828)	885	(258)	1,375
Comprehensive income	$ 4,169	$ 4,365	$ 14,951	$ 10,530

Consolidated Statement of Chang

Consolidated Statement of Changes in Stockholders' Equity (unaudited) - USD ($) $ in Thousands	Total	Common Stock	Additional Paid-In Capital	Retained Earnings	Accumulated Other Comprehensive Income (loss)
Balance at beginning of period (shares) at Dec. 31, 2019		11,266,954
Balance at beginning of period at Dec. 31, 2019	$ 150,553	$ 113	$ 128,394	$ 22,517	$ (471)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	2,606			2,606
Other comprehensive income (loss), net of tax	(1,138)				(1,138)
Surrender of restricted shares of common stock (shares)		(1,746)
Surrender of restricted shares of common stock	(21)		(21)
Restricted common stock awarded under the equity incentive plan (shares)		41,507
Restricted common stock awarded under the equity incentive plan	0
Common stock fractional share audit adjustment (shares)		(40)
Common stock repurchased (shares)		(155,666)
Common stock repurchased	(1,838)	$ (1)	(1,776)	(61)
Stock option expense	4		4
Amortization of restricted stock	139		139
Cash dividends	(2,372)			(2,372)
Balance at end of period (shares) at Mar. 31, 2020		11,151,009
Balance at end of period at Mar. 31, 2020	147,933	$ 112	126,740	22,690	(1,609)
Balance at beginning of period (shares) at Dec. 31, 2019		11,266,954
Balance at beginning of period at Dec. 31, 2019	150,553	$ 113	128,394	22,517	(471)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	9,155
Other comprehensive income (loss), net of tax	1,375
Balance at end of period (shares) at Sep. 30, 2020		11,154,645
Balance at end of period at Sep. 30, 2020	157,323	$ 112	127,068	29,239	904
Balance at beginning of period (shares) at Dec. 31, 2019		11,266,954
Balance at beginning of period at Dec. 31, 2019	$ 150,553	$ 113	128,394	22,517	(471)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Common stock options exercised (shares)	0
Balance at end of period (shares) at Dec. 31, 2020		11,056,349
Balance at end of period at Dec. 31, 2020	$ 160,564	$ 111	126,154	32,809	1,490
Balance at beginning of period (shares) at Mar. 31, 2020		11,151,009
Balance at beginning of period at Mar. 31, 2020	147,933	$ 112	126,740	22,690	(1,609)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	3,069			3,069
Other comprehensive income (loss), net of tax	1,628				1,628
Surrender of restricted shares of common stock (shares)		(314)
Surrender of restricted shares of common stock	(2)		(2)
Stock option expense	4		4
Amortization of restricted stock	158		158
Balance at end of period (shares) at Jun. 30, 2020		11,150,695
Balance at end of period at Jun. 30, 2020	152,790	$ 112	126,900	25,759	19
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	3,480			3,480
Other comprehensive income (loss), net of tax	885				885
Surrender of restricted shares of common stock (shares)		(50)
Surrender of restricted shares of common stock	0
Restricted common stock awarded under the equity incentive plan (shares)		4,000
Restricted common stock awarded under the equity incentive plan	0
Stock option expense	3		3
Amortization of restricted stock	165		165
Balance at end of period (shares) at Sep. 30, 2020		11,154,645
Balance at end of period at Sep. 30, 2020	157,323	$ 112	127,068	29,239	904
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	3,570			3,570
Other comprehensive income (loss), net of tax	586				586
Surrender of restricted shares of common stock (shares)		(531)
Surrender of restricted shares of common stock	(4)		(4)
Common stock repurchased (shares)		(97,765)
Common stock repurchased	(982)	$ (1)	(981)
Stock option expense	3		3
Amortization of restricted stock	68		68
Balance at end of period (shares) at Dec. 31, 2020		11,056,349
Balance at end of period at Dec. 31, 2020	160,564	$ 111	126,154	32,809	1,490
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	5,506			5,506
Other comprehensive income (loss), net of tax	(486)				(486)
Forfeiture of unvested shares (shares)		(1,500)
Forfeiture of unvested shares	0
Surrender of restricted shares of common stock (shares)		(895)
Surrender of restricted shares of common stock	(10)		(10)
Restricted common stock awarded under the equity incentive plan (shares)		64,399
Restricted common stock awarded under the equity incentive plan	0
Common stock repurchased (shares)		(224,481)
Common stock repurchased	(2,575)	$ (2)	(2,552)	(21)
Stock option expense	3		3
Amortization of restricted stock	171		171
Cash dividends	(2,511)			(2,511)
Balance at end of period (shares) at Mar. 31, 2021		10,893,872
Balance at end of period at Mar. 31, 2021	160,662	$ 109	123,766	35,783	1,004
Balance at beginning of period (shares) at Dec. 31, 2020		11,056,349
Balance at beginning of period at Dec. 31, 2020	160,564	$ 111	126,154	32,809	1,490
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	15,209
Other comprehensive income (loss), net of tax	$ (258)
Common stock options exercised (shares)	5,800
Balance at end of period (shares) at Sep. 30, 2021		10,518,885
Balance at end of period at Sep. 30, 2021	$ 165,926	$ 105	119,929	44,660	1,232
Balance at beginning of period (shares) at Mar. 31, 2021		10,893,872
Balance at beginning of period at Mar. 31, 2021	160,662	$ 109	123,766	35,783	1,004
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	4,706			4,706
Other comprehensive income (loss), net of tax	1,056				1,056
Surrender of restricted shares of common stock (shares)		(1,149)
Surrender of restricted shares of common stock	(15)		(15)
Common stock options exercised (shares)		2,000
Common stock options exercised	17		17
Common stock repurchased (shares)		(198,648)
Common stock repurchased	(2,634)	$ (2)	(2,260)	(372)
Stock option expense	2		2
Amortization of restricted stock	222		222
Balance at end of period (shares) at Jun. 30, 2021		10,696,075
Balance at end of period at Jun. 30, 2021	164,016	$ 107	121,732	40,117	2,060
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	4,997			4,997
Other comprehensive income (loss), net of tax	(828)				(828)
Surrender of restricted shares of common stock (shares)		(222)
Surrender of restricted shares of common stock	(3)		(3)
Common stock options exercised (shares)		3,800
Common stock options exercised	35		35
Common stock repurchased (shares)		(180,768)
Common stock repurchased	(2,514)	$ (2)	(2,058)	(454)
Stock option expense	2		2
Amortization of restricted stock	221		221
Balance at end of period (shares) at Sep. 30, 2021		10,518,885
Balance at end of period at Sep. 30, 2021	$ 165,926	$ 105	$ 119,929	$ 44,660	$ 1,232

Consolidated Statement of Cha_2

Consolidated Statement of Changes in Stockholders' Equity (unaudited) (Parenthetical) - $ / shares	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Statement of Stockholders' Equity [Abstract]
Cash dividends declared (USD per share)	$ 0.23	$ 0.21

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (unaudited) - USD ($) $ in Thousands	3 Months Ended					9 Months Ended		12 Months Ended
	Sep. 30, 2021	Mar. 31, 2021	Dec. 31, 2020	Sep. 30, 2020	Mar. 31, 2020	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020
Cash flows from operating activities:
Net income attributable to common stockholders	$ 4,997	$ 5,506	$ 3,570	$ 3,480	$ 2,606	$ 15,209	$ 9,155
Adjustments to reconcile net income to net cash provided by operating activities:
Premium amortization, net of discount accretion on investment securities						59	156
Depreciation expense						1,669	1,436
Provision for loan losses	0			1,500		0	5,250
Net realized (gain) loss on equity securities and other investments						(266)	59
Net realized gain on debt securities						(78)	(156)
Increase in MSR assets resulting from transfers of financial assets						(858)	(1,546)
Mortgage servicing rights expense, net						28	2,330
Amortization of intangible assets	399			399		1,197	1,223
Amortization of restricted stock						614	462
Net stock based compensation expense						7	11
Loss on sale of office properties and equipment						22	30
Deferred income taxes						726	(1,299)
Increase in cash surrender value of life insurance						(465)	(451)
Net gain from disposals of foreclosed and repossessed assets						(150)	(195)
Gain on sale of loans held for sale, net						(4,131)	(4,585)
Net originations of loans held for sale						5,531	5,540
Decrease (increase) in accrued interest receivable and other assets						529	(1,934)
(Decrease) increase in other liabilities						(2,023)	836
Net gain on sale of insurance agency						0	(252)
Total adjustments						2,411	6,915
Net cash provided by operating activities						17,620	16,070
Cash flows from investing activities:
Net decrease in other interest-bearing deposits						2,240	992
Purchase of available for sale securities						(123,756)	(20,956)
Proceeds from principal payments and sale of available for sale securities						33,307	52,083
Purchase of held to maturity securities						(34,114)	(15,147)
Proceeds from principal payments, calls and maturities of held to maturity securities						9,846	1,051
Net sales (purchases) of other investments						122	(70)
Proceeds from sales of foreclosed and repossessed assets						507	2,098
Net increase in loans						(11,374)	(54,748)
Net capital expenditures						(2,368)	(1,975)
Proceeds from disposal of office properties and equipment						38	8
Net proceeds from sale of insurance agency						0	1,128
Net cash used in investing activities						(125,552)	(35,536)
Cash flows from financing activities:
Net decrease in short-term Federal Home Loan Bank advances						0	(41,000)
Amortization of fair value adjustments for acquired Federal Home Loan Bank advances						14	20
Long-term Federal Home Loan Bank advances						0	66,500
Federal Home Loan Bank advance termination payments						(8,102)	0
Federal Home Loan Bank maturities						(4,000)	(32,000)
Amortization of debt issuance costs						72	60
Proceeds from other borrowings, net of origination costs						0	14,677
Net increase in deposits						113,059	75,076
Repurchase shares of common stock						(7,723)	(1,838)
Surrender of restricted shares of common stock						(28)	(23)
Common stock options exercised						52	0	$ 0
Cash dividends paid						(2,511)	(2,372)
Net cash provided by financing activities						90,833	79,100
Net (decrease) increase in cash and cash equivalents						(17,099)	59,634
Cash and cash equivalents at beginning of period		$ 119,440	115,474		$ 55,840	119,440	55,840	55,840
Cash and cash equivalents at end of period	$ 102,341		$ 119,440	$ 115,474		102,341	115,474	$ 119,440
Cash paid during the period for:
Interest on deposits						4,725	8,066
Interest on borrowings						3,664	2,999
Income taxes						5,250	4,820
Supplemental noncash disclosure:
Transfers from loans receivable to other real estate owned ("OREO")						45	1,057
Transfers from office properties and equipment to OREO						$ 79	$ 0

NATURE OF BUSINESS AND SUMMARY

NATURE OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Sep. 30, 2021
Accounting Policies [Abstract]
NATURE OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NATURE OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The consolidated financial statements of Citizens Community Federal N.A. (the “Bank”) included herein have been included by its parent company, Citizens Community Bancorp, Inc. (the “Company”) pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”) for interim financial statements. As used in this quarterly report, the terms “we”, “us”, “our”, and “Citizens Community Bancorp, Inc.” mean the Company and its wholly owned subsidiary, the Bank, unless the context indicates other meaning. The Bank is a national banking association (a “National Bank”) and operates under the title of Citizens Community Federal National Association (“Citizens Community Federal N.A.” or “Bank” or “CCFBank”). The Company is a bank holding company, supervised by the Federal Reserve Bank of Minneapolis (the “FRB”), and operates under the title of Citizens Community Bancorp, Inc. Wells Insurance Agency (“WIA”) was a wholly owned subsidiary of the Bank, providing insurance products to the Bank’s customers and was sold on June 30, 2020. F&M Investment Corp. of Tomah was a wholly owned subsidiary of the Bank that was formerly utilized by F. & M. Bancorp. of Tomah, Inc. (“F & M”) to manage its municipal bond portfolio, and was dissolved in February 2020. The U.S. Office of the Comptroller of the Currency (the “OCC”), is the primary federal regulator for the Bank. The consolidated income of the Company is principally derived from the income of the Bank, the Company’s wholly owned subsidiary, serving customers in Wisconsin and Minnesota through 25 branch locations. Its primary markets include the Chippewa Valley Region in Wisconsin, the Mankato and Twin Cities markets in Minnesota, and various rural communities around these areas. The Bank offers traditional community banking services to businesses, agricultural operators and consumers, including one-to-four family residential mortgages. The Bank is subject to competition from other financial institutions and non-financial institutions providing financial products. Additionally, the Bank is subject to the regulations of certain regulatory agencies and undergoes periodic examination by those regulatory agencies. In preparing these consolidated financial statements, we evaluated the events and transactions that occurred subsequent to the September 30, 2021 balance sheet date and through the date the financial statements were available to be issued for items that should potentially be recognized or disclosed in these consolidated financial statements. The accompanying consolidated interim financial statements are unaudited. However, in the opinion of management, all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation have been included. Unless otherwise stated herein, and except for shares and per share amounts, all amounts are in thousands. Principles of Consolidation – The accompanying consolidated financial statements include the accounts of the Company and the Bank. All significant intercompany accounts and transactions have been eliminated. Use of Estimates –Preparation of consolidated financial statements in conformity with accounting principles generally accepted in the United States of America (“U.S. GAAP”) requires management to make estimates and assumptions that affect the amounts reported in the consolidated financial statements and accompanying disclosures. These estimates are based on management’s best knowledge of current events and actions the Company may undertake in the future. Estimates are used in accounting for, among other items, fair value of financial instruments, the allowance for loan losses, mortgage servicing rights, foreclosed and repossessed assets, valuation of intangible assets arising from acquisitions, useful lives for depreciation and amortization, valuation of goodwill and long-lived assets, stock based compensation, deferred tax assets, uncertain income tax positions and contingencies. Management does not anticipate any material changes to estimates made herein in the near term. Factors that may cause sensitivity to the aforementioned estimates include but are not limited to: those items described under the caption “Risk Factors” in Item 1A of the annual report on Form 10-K for the year ended December 31, 2020, filed with the SEC on March 8, 2021; the matters described in “Risk Factors” in Item 1A of the quarterly reports on Form 10-Q for the quarters ended March 31, 2021 and June 30, 2021, filed with the SEC on May 6, 2021 and August 5, 2021, respectively; the matters described in “Risk Factors” in Item 1A of this Form 10-Q; external market factors such as market interest rates and unemployment rates; changes to operating policies and procedures and changes in applicable banking regulations. Actual results may ultimately differ from estimates, although management does not generally believe such differences would materially affect the consolidated financial statements in any individual reporting period. Investment Securities; Held to Maturity and Available for Sale – Management determines the appropriate classification of investment securities at the time of purchase and reevaluates such designation as of the date of each balance sheet. Securities are classified as held to maturity when the Company has the positive intent and ability to hold the securities to maturity. Held to maturity securities are stated at amortized cost. Investment securities not classified as held to maturity are classified as available for sale. Available for sale securities are stated at fair value, with unrealized holding gains and losses being reported in other comprehensive income (loss), net of tax. Unrealized losses deemed other-than-temporary due to credit issues are reported in the Company’s net income in the period in which the losses arise. Realized gains or losses on sales of available for sale securities are calculated with the specific identification method and are included in the consolidated statements of operations under net gains on investment securities. Interest income includes amortization of purchase premium or accretion of purchase discount. Amortization of premiums and accretion of discounts are recognized in interest income using the interest method over the estimated lives of the securities. The Company evaluates securities for other-than-temporary impairment at least on a quarterly basis, and more frequently when economic or market concerns warrant such evaluation. As part of such monitoring, the credit quality of individual securities and their issuer is assessed. Significant inputs used to measure the amount of other-than-temporary impairment related to credit loss include, but are not limited to: the Company’s intent and ability to sell the debt security prior to recovery, that it is more likely than not that the Company will not sell the security prior to recovery, default and delinquency rates of the underlying collateral, remaining credit support, and historical loss severities. Adjustments to market value of available for sale securities that are considered temporary are recorded in other comprehensive income or loss as separate components of stockholders’ equity, net of tax. If the unrealized loss of a security is identified as other-than-temporary based on information available, such as the decline in the creditworthiness of the issuer, external market ratings, or the anticipated or realized elimination of associated dividends, such impairments are further analyzed to determine if credit loss exists. If there is a credit loss, it will be recorded in the Company’s consolidated statement of operations. Non-credit components of the unrealized losses on available for sale securities will continue to be recognized in other comprehensive income (loss), net of tax. Equity securities with readily determinable fair value - The Company is required to maintain an investment in Federal Agricultural Mortgage Corporation (“Farmer Mac”) equity securities. Farmer Mac equity securities are carried at their fair market value, which is readily determinable. Changes in fair value are recognized as net gains (losses) on investment securities in the consolidated statement of operations. Other Investments - As a member of the Federal Reserve Bank (“FRB”) System and the Federal Home Loan Bank (“FHLB”) System, the Bank is required to maintain an investment in the capital stock of these entities. These securities are “restricted” in that they can only be sold back to the respective institutions or another member institution at par. Therefore, they are less liquid than other exchange traded equity securities. As no ready market exists for these stocks, and they have no quoted market value, these investments are carried at cost and periodically evaluated for impairment based on the ultimate recovery of par value. Cash dividends are reported as other income in the consolidated statement of operations. Also included in other investments is stock of our correspondent bank, Bankers’ Bank, without readily determinable fair value. This stock is carried at cost plus or minus changes resulting from observable price changes in orderly transactions for this stock, less other-than-temporary impairment charges, if any. Management’s evaluation for impairment of these other investments, includes consideration of the financial condition and other available relevant information of the issuer. Based on management’s quarterly evaluation, no impairment has been recorded on these securities. Other investments totaling $14,965 at September 30, 2021 consisted of $7,925 of FHLB stock, $5,193 of Federal Reserve Bank stock and $1,847 of Bankers’ Bank stock. Other investments totaling $14,948 at December 31, 2020 consisted of $8,103 of FHLB stock and $5,170 of Federal Reserve Bank stock and $1,675 of Bankers’ Bank stock. Loans – Loans that management has the intent and ability to hold for the foreseeable future or until maturity or payoff are reported at the principal balance outstanding, net of: deferred loan fees and costs, accretable yield on acquired loans and non-accretable discount on purchased credit impaired (PCI) loans. Interest income is accrued on the unpaid principal balance of these loans. Loan origination fees, net of certain direct origination costs, are deferred and recognized in interest income using the interest method over the contractual life of the loan with no prepayments assumed. If the loan is prepaid, any unamortized net fee is recognized at this time. Late charge fees are recognized into income when collected. Interest income on commercial, mortgage and consumer loans is discontinued according to the following schedules: • Commercial/agricultural real estate loans past due 90 days or more; • Commercial and industrial/agricultural operating loans past due 90 days or more; • Closed end consumer installment loans past due 120 days or more; and • Residential mortgage loans and open ended consumer installment loans past due 180 days or more. Past due status is based on the contractual terms of the loan. In all cases, loans are placed on nonaccrual status or charged off at an earlier date if collection of principal or interest is considered doubtful. All interest accrued but not received for a loan placed on nonaccrual status is reversed against interest income. Interest received on such loans is accounted for on the cash basis or cost recovery method until qualifying for return to accrual status. Loans are returned to accrual status when payments are made that bring the loan account current with the contractual term of the loan and a six month payment history has been established. Interest on accruing troubled debt restructured (“TDR”), less than 90 days delinquent, is recognized as income as it accrues, based on the revised terms of the loan over an established period of continued payment. Residential mortgage loans and open ended consumer installment loans are charged off to estimated net realizable value less estimated selling costs at the earlier of when (a) the loan is deemed by management to be uncollectible, or (b) the loan becomes past due 180 days or more. Closed ended consumer installment loans are charged off to net realizable value at the earlier of when (a) the loan is deemed by management to be uncollectible, or (b) the loan becomes past due 120 days or more. Commercial/agricultural real estate, commercial and industrial and agricultural operating loans are charged off to net realizable value at the earlier of when (a) the loan is deemed by management to be uncollectible, or (b) the loan becomes past due 90 days or more. Allowance for Loan Losses – The allowance for loan losses (“ALL”) is a valuation allowance for probable and inherent credit losses in our loan portfolio. Loan losses are charged against the ALL when management believes that the collectability of a loan balance is unlikely. Subsequent recoveries, if any, are credited to the ALL. Management estimates the required ALL balance taking into account the following factors: past loan loss experience; the nature, volume and composition of our loan portfolio; known and inherent risks in our portfolio; information about specific borrowers’ ability to repay; estimated collateral values; current economic conditions; and other relevant factors determined by management. The ALL consists of specific and general components. The specific component relates to loans that are individually classified as impaired. The general component covers non-impaired loans and is based on historical loss experience adjusted for certain qualitative factors. The entire ALL balance is available for any loan that, in management’s judgment, should be charged off. A loan is impaired when full payment under the loan terms is not expected. Impaired loans consist of all TDRs, as well as individual loans not considered a TDR, that are either (1) rated substandard or worse, (2) on nonaccrual status or (3) PCI loans which are impaired at the time of acquisition. Substandard loans, as defined by the OCC, our primary banking regulator, are loans that are inadequately protected by the current sound worth and paying capacity of the obligor or of the collateral pledged, if any. All TDRs are individually evaluated for impairment. See Note 3, “Loans, Allowance for Loan Losses and Impaired Loans” for more information on what we consider to be a TDR. For TDR’s or substandard loans deemed to be impaired, a specific ALL allocation may be established so that the loan is reported, net, at the lower of (a) its outstanding principal balance; (b) the present value of the loan’s estimated future cash flows using the loan’s existing rate; or (c) at the fair value of any loan collateral, less estimated disposal costs, if repayment is expected solely from the underlying collateral of the loan. For TDRs less than 90+ days past due, and certain substandard loans that are less than 90+ days delinquent, the likelihood of the loan migrating to over 90 days past due is also taken into account when determining the specific ALL allocation for these particular loans. Large groups of smaller balance homogeneous loans, such as non-TDR commercial, consumer and residential real estate loans, are collectively evaluated for ALL purposes, and accordingly, are not separately identified for ALL disclosures. Acquired Loans— Loans acquired in connection with acquisitions are recorded at their acquisition-date fair value with no carryover of related allowance for loan losses. Any allowance for loan loss on these pools reflect only losses incurred after the acquisition (meaning the present value of all cash flows expected at acquisition that no longer are expected to be received). Determining the fair value of the acquired loans involves estimating the principal and interest cash flows expected to be collected on the loans and discounting those cash flows at a market rate of interest. Management considers a number of factors in evaluating the acquisition-date fair value including: the remaining life of the acquired loans, delinquency status, estimated prepayments, payment options and other loan features, internal risk grade, estimated value of the underlying collateral and interest rate environment. Acquired loans that met the criteria for nonaccrual of interest prior to the acquisition may be considered performing upon acquisition, regardless of whether the customer is contractually delinquent, if we can reasonably estimate the timing and amount of the expected cash flows on such loans and if we expect to fully collect the new carrying value of the loans. As such, we may no longer consider the loan to be nonaccrual or nonperforming and may accrue interest on these loans, including the impact of any accretable yield. Loans acquired with deteriorated credit quality are accounted for in accordance with Accounting Standards Codification (“ASC”) 310-30, Loans and Debt Securities Acquired with Deteriorated Credit Quality (ASC 310-30) if, at acquisition, the loans have evidence of credit quality deterioration since origination and it is probable that all contractually required payments will not be collected. At acquisition, the Company considers several factors as indicators that an acquired loan has evidence of deterioration in credit quality. These factors include, but are not limited to: loans 90 days or more past due, loans with an internal risk grade of substandard or below, loans classified as non-accrual by the acquired institution, and loans that have been previously modified in a troubled debt restructuring. Under the ASC 310-30 model, the excess of cash flows expected to be collected at acquisition over recorded fair value is referred to as the accretable yield and is the interest component of expected cash flow. The accretable discount is recognized into income over the remaining life of the loan if the timing and/or amount of cash flows expected to be collected can be reasonably estimated (the accretion method). If the timing or amount of cash flows expected to be collected cannot be reasonably estimated, the cost recovery method of income recognition is used. The difference between the loan’s total scheduled principal and interest payments over all cash flows expected to be collected at acquisition, considering the impact of prepayments, is referred to as the non-accretable difference. The non-accretable difference represents contractually required principal and interest payments which the Company does not expect to collect. Over the life of the loan, management continues to estimate cash flows expected to be collected. Decreases in expected cash flows are recognized as impairments through a charge to the provision for loan losses resulting in an increase in the allowance for loan losses. Subsequent improvements in cash flows result in first, reversal of existing valuation allowances recognized subsequent to acquisition, if any, and next, an increase in the amount of accretable discount to be subsequently recognized in interest income on a prospective basis over the loan’s remaining life. Acquired loans that were not individually determined to be purchased with deteriorated credit quality are accounted for in accordance with ASC 310-20, Nonrefundable Fees and Other Costs (ASC 310-20), whereby the premium or discount derived from the fair market value adjustment, on a loan-by-loan or pooled basis, is recognized into interest income on a level yield basis over the remaining expected life of the loan or pool. For all acquired loans, the outstanding loan balances less any related accretable discount and/or non-accretable difference is referred to as the loans’ carrying amount. Loans Held for Sale — Loans held for sale are those loans the Company has the intent to sell in the foreseeable future. They are carried at the lower of aggregate cost or fair value. Gains and losses on sales of loans are recognized at settlement dates, and are determined by the difference between the sales proceeds and the carrying value of the loans after allocating costs to servicing rights retained. Such gains and losses are included in non-interest income in the consolidated statements of operations. All sales are made without recourse. Interest rate lock commitments on mortgage loans to be funded and sold are valued at fair value, and are included in other assets or liabilities, if material. Transfers of financial assets— Transfers of financial assets are accounted for as sales when control over the assets has been surrendered. Control over transferred assets is deemed to be surrendered when (1) the assets have been isolated from the entity, (2) the transferee obtains the right, free of conditions that constrain it from taking advantage of that right, to pledge or exchange the transferred assets, and (3) the entity does not maintain effective control over the transferred assets through an agreement to repurchase them before maturity. Mortgage Servicing Rights— Mortgage servicing rights (“MSR”) assets result as the Company sells loans to investors in the secondary market and retains the rights to service mortgage loans sold to others. MSR assets are initially measured at fair value; assessed for impairment at least annually; carried at the lower of the initial capitalized amount, net of accumulated amortization, or estimated fair value. MSR assets are amortized in proportion to and over the period of estimated net servicing income, with the amortization recorded in non-interest expense in the consolidated statement of operations. The valuation of MSRs and related amortization, included in mortgage servicing rights expense in the consolidated statements of operations, thereon are based on numerous factors, assumptions and judgments, such as those for: changes in the mix of loans, interest rates, prepayment speeds, and default rates. Changes in these factors, assumptions and judgments may have a material effect on the valuation and amortization of MSRs. Although management believes that the assumptions used to evaluate the MSRs for impairment are reasonable, future adjustment may be necessary if future economic conditions differ substantially from the economic assumptions used to determine the value of MSRs. Servicing fee income, which is reported on the consolidated statements of operations in non-interest income as loan servicing fee income, is recorded for fees earned for servicing loans. The fees are based on a contractual percentage of outstanding principal; or a fixed amount per loan and are recorded as income when earned. The amortization of mortgage servicing rights is netted against loan servicing fee income. Goodwill and other intangible assets— The Company accounts for goodwill and other intangible assets in accordance with ASC Topic 350, “Intangibles - Goodwill and Other.” The Company records the excess of the cost of acquired entities over the fair value of identifiable tangible and intangible assets acquired, less liabilities assumed, as goodwill. On a periodic basis, management assesses whether events or changes in circumstances indicate that the carrying amounts of the intangible assets may be impaired. Goodwill is not amortized but, instead, is subject to impairment tests on at least an annual basis, and more frequently if an event occurs or circumstances change that would more likely than not reduce the fair value of a reporting unit below its carrying amount. A reporting unit is defined as any distinct, separately identifiable component of the Company’s one operating segment for which complete, discrete financial information is available and reviewed regularly by the segment’s management. The Company has one reporting unit as of September 30, 2021 which is related to its banking activities. The impairment testing process is conducted by assigning net assets and goodwill to the Company’s reporting unit. An initial qualitative evaluation is made to assess the likelihood of impairment and determine whether further quantitative testing to calculate the fair value is necessary. When the qualitative evaluation indicates that impairment is more likely than not, quantitative testing is required whereby the fair value of the Company’s reporting unit is calculated and compared to the recorded book value, “step one.” If the calculated fair value of the Company’s reporting unit exceeds its carrying value, goodwill is not considered impaired and “step two” is not considered necessary. If the carrying value of the company’s reporting unit exceeds its calculated fair value, the impairment test continues (“step two”) by comparing the carrying value of the Company’s reporting unit’s goodwill to the implied fair value of goodwill. An impairment charge is recognized if the carrying value of goodwill exceeds the implied fair value of goodwill. The Company has performed the required goodwill impairment test and has determined that goodwill was not impaired as of December 31, 2020. Foreclosed and Repossessed Assets, net – Assets acquired through foreclosure or repossession are initially recorded at fair value, less estimated costs to sell, which establishes a new cost basis. If the fair value declines subsequent to foreclosure or repossession, a write-down is recorded through expense. Costs incurred after acquisition are expensed and are included in non-interest expense, other in the consolidated statements of operations. Leases - We determine if an arrangement is a lease at inception. All of our existing leases have been determined to be operating leases under ASC 842. Right-of-use (“ROU”) assets are included in other assets in our consolidated balance sheets. Operating lease liabilities are included in other liabilities in our consolidated balance sheets. Lease expense is included in non-interest expense, occupancy in the consolidated statements of operations. ROU assets represent our right to use an underlying asset for the lease term and lease liabilities represent our obligation to make lease payments arising from the lease. Operating lease ROU assets and liabilities are recognized at commencement date, based on the present value of lease payments over the lease term. As none of our existing leases provide an implicit rate, we use our incremental borrowing rate, based on information available at commencement date, in determining the present value of lease payments. The operating lease ROU asset also includes any lease payments made and excludes lease incentives. Our lease terms may include options to extend or terminate the lease, when it is reasonably certain that we will exercise that option. Lease expense is recognized based on the total contractually required lease payments, over the term of the lease, on a straight-line basis. Debt and equity issuance costs— Debt issuance costs, which consist primarily of fees paid to note lenders, are deferred and included in other borrowings in the consolidated balance sheet. Debt issuance costs are amortized over the contractual term of the corresponding debt, as a component of interest expense on other borrowed funds in the consolidated statement of operations. Specific costs associated with the issuance of shares of the Company’s common or preferred stock are netted against proceeds and recorded in stockholders’ equity, as additional paid in capital, on the consolidated balance sheet, in the period of the share issuance. Advertising, Marketing and Public Relations Expense— The Company expenses all advertising, marketing and public relations costs as they are incurred. Income Taxes – The Company accounts for income taxes in accordance with the Financial Accounting Standards Board (FASB) Accounting Standards Codification (“ASC”) Topic 740, “Income Taxes.” Under this guidance, deferred taxes are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax basis. Deferred tax assets and liabilities are measured using enacted tax rates that will apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized as income or expense in the period that includes the enactment date. The Company regularly reviews the carrying amount of its net deferred tax assets to determine if the establishment of a valuation allowance is necessary. If based on the available evidence, it is more likely than not that all or a portion of the Company’s net deferred tax assets will not be realized in future periods, a deferred tax valuation allowance would be established. Consideration is given to various positive and negative factors that could affect the realization of the deferred tax assets. In evaluating this available evidence, management considers, among other things, historical performance, expectations of future earnings, the ability to carry back losses to recoup taxes previously paid, the length of statutory carry forward periods, any experience with utilization of operating loss and tax credit carry forwards not expiring, tax planning strategies and timing of reversals of temporary differences. Significant judgment is required in assessing future earnings trends and the timing of reversals of temporary differences. Accordingly, the Company’s evaluation is based on current tax laws as well as management’s expectations of future performance. Revenue Recognition - The Company recognizes revenue in the consolidated statements of operations as it is earned and when collectability is reasonably assured. The primary source of revenue is interest income from interest earning assets, which is recognized on the accrual basis of accounting using the effective interest method. The recognition of revenues from interest earning assets is based upon formulas from underlying loan agreements, securities contracts or other similar contracts. Non-interest income is recognized on the accrual basis of accounting as services are provided or as transactions occur. Non-interest income includes fees from deposit accounts, ATM and debit card fees, mortgage banking activities, and other miscellaneous services and transactions. Commission revenue is recognized as of the effective date of the insurance policy or the date the customer is billed, whichever is later. The Company also receives contingent commissions from insurance companies which are based on the overall profitability of their relationship based primarily on the loss experience of the insurance placed by the Company. Contingent commissions from insurance companies are recognized when determinable. Commission revenue is included in other non-interest income in the consolidated statement of operations. Earnings Per Share – Basic earnings per common share is net income or loss divided by the weighted average number of common shares outstanding during the period. Diluted earnings per common share includes the dilutive effect of additional potential common shares issuable during the period, consisting of stock options outstanding under the Company’s stock incentive plans that have an exercise price that is less than the Company’s stock price on the reporting date. Loss Contingencies— Loss contingencies, including claims and legal actions arising in the normal course of business, are recorded as liabilities when the likelihood of loss is probable and an amount of loss can be reasonably estimated. Other Comprehensive Income — Accumulated and other comprehensive income or loss is comprised of the unrealized and realized gains and losses on securities available for sale, net of tax, and is shown on the accompanying consolidated statements of comprehensive income. Operating Segments— While our executive officers monitor the revenue streams of the various banking products and services, operations are managed and financial performance is evaluated on a Company-wide basis. Accordingly, all of the Company’s banking operations are considered by management to be aggregated in one reportable operating segment. Reclassifications – Certain items previously reported were reclassified for consistency with the current presentation. Recent Accounting Pronouncements— The Financial Accounting Standards Board (FASB) issues Accounting Standards Updates (ASUs) to the FASB Accounting Standards Codification (ASC). This section provides a summary description of recent ASUs that have potentially significant implications (elected or required) within the consolidated financial statements, or that management expec

INVESTMENT SECURITIES

INVESTMENT SECURITIES	9 Months Ended
	Sep. 30, 2021
Investments, Debt and Equity Securities [Abstract]
INVESTMENT SECURITIES	INVESTMENT SECURITIES The amortized cost, estimated fair value and related unrealized gains and losses on securities available for sale and held to maturity as of September 30, 2021 and December 31, 2020, respectively, were as follows: Available for sale securities Amortized Gross Gross Estimated September 30, 2021 U.S. government agency obligations $ 27,862 $ 553 $ 5 $ 28,410 Obligations of states and political subdivisions 140 — — 140 Mortgage-backed securities 120,684 738 620 120,802 Corporate debt securities 40,676 720 178 41,218 Corporate asset-based securities 34,522 150 57 34,615 Trust preferred securities 8,841 399 — 9,240 Total available for sale securities $ 232,725 $ 2,560 $ 860 $ 234,425 December 31, 2020 U.S. government agency obligations $ 33,048 $ 387 $ 70 $ 33,365 Obligations of states and political subdivisions 140 — — 140 Mortgage-backed securities 39,454 1,537 — 40,991 Corporate debt securities 17,199 372 109 17,462 Corporate asset-based securities 36,039 104 316 35,827 Trust preferred securities 16,297 189 38 16,448 Total available for sale securities $ 142,177 $ 2,589 $ 533 $ 144,233 Held to maturity securities Amortized Gross Gross Estimated September 30, 2021 Obligations of states and political subdivisions $ 4,600 $ 1 $ 2 $ 4,599 Mortgage-backed securities 63,139 152 2,023 61,268 Total held to maturity securities $ 67,739 $ 153 $ 2,025 $ 65,867 December 31, 2020 Obligations of states and political subdivisions $ 600 $ 2 $ — $ 602 Mortgage-backed securities 42,951 265 34 43,182 Total held to maturity securities $ 43,551 $ 267 $ 34 $ 43,784 As of September 30, 2021, the Bank has pledged U.S. Government Agency securities with a carrying value of $519 and mortgage-backed securities with a carrying value of $3,552 as collateral against specific municipal deposits. At September 30, 2021, the Bank has pledged mortgage-backed securities with a carrying value of $936 as collateral against a borrowing line of credit with the Federal Reserve Bank. However, as of September 30, 2021, there were no borrowings outstanding on this Federal Reserve Bank line of credit. As of September 30, 2021, the Bank also has mortgage-backed securities with a carrying value of $312 pledged as collateral to the Federal Home Loan Bank of Des Moines. At December 31, 2020, the Bank has pledged certain of its mortgage-backed securities with a carrying value of $1,209 as collateral to secure a line of credit with the Federal Reserve Bank. As of December 31, 2020, there were no borrowings outstanding on this Federal Reserve Bank line of credit. As of December 31, 2020, the Bank has pledged certain of its U.S. Government Agency securities with a carrying value of $576 and mortgage-backed securities with a carrying value of $3,028 as collateral against specific municipal deposits. As of December 31, 2020, the Bank also has mortgage-backed securities with a carrying value of $468 pledged as collateral to the Federal Home Loan Bank of Des Moines. For the three and nine month periods ended September 30, 2021 gross sales of available for sale securities were $7,153 and $9,118, respectively. Gross gains on sale of available for sale securities for the three and nine months ended September 30, 2021 were $56 and $92, respectively. Gross losses on sale of available for sale securities for the three and nine months ended September 30, 2021 were $14 and $14, respectively. Gross sales of available for sale securities were $0 and $10,841 for the three and nine month periods ended September 30, 2020, respectively. Gross gains on sale of available for sale securities for the three and nine months ended September 30, 2020 were $0 and $157, respectively. Gross losses on sale of available for sale securities for the three and nine months ended September 30, 2020 were $0 and $1, respectively. The estimated fair value of securities at September 30, 2021 and December 31, 2020, by contractual maturity, is shown below. Expected maturities will differ from contractual maturities on mortgage-backed securities because borrowers may have the right to call or prepay obligations with or without call or prepayment penalties. Expected maturities may differ from contractual maturities on certain agency and municipal securities due to the call feature. September 30, 2021 December 31, 2020 Available for sale securities Amortized Estimated Amortized Estimated Due in one year or less $ 140 $ 140 $ — $ — Due after one year through five years 6,413 6,705 3,833 4,095 Due after five years through ten years 50,890 51,832 44,405 44,880 Due after ten years 54,598 54,946 54,485 54,267 Total securities with contractual maturities $ 112,041 $ 113,623 $ 102,723 $ 103,242 Mortgage-backed securities 120,684 120,802 39,454 40,991 Total available for sale securities $ 232,725 $ 234,425 $ 142,177 $ 144,233 September 30, 2021 December 31, 2020 Held to maturity securities Amortized Estimated Amortized Estimated Due after one year through five years $ 4,300 $ 4,301 $ 200 $ 200 Due after five years through ten years 300 298 400 402 Total securities with contractual maturities 4,600 4,599 600 602 Mortgage-backed securities 63,139 61,268 42,951 43,182 Total held to maturity securities $ 67,739 $ 65,867 $ 43,551 $ 43,784 Securities with unrealized losses at September 30, 2021 and December 31, 2020, aggregated by investment category and length of time that individual securities have been in a continuous unrealized loss position, were as follows: Less than 12 Months 12 Months or More Total Available for sale securities Fair Unrealized Fair Unrealized Fair Unrealized September 30, 2021 U.S. government agency obligations $ — $ — $ 1,309 $ 5 $ 1,309 $ 5 Mortgage-backed securities 82,600 620 — — 82,600 620 Corporate debt securities 12,417 96 1,418 82 13,835 178 Corporate asset-based securities 15,038 57 — — 15,038 57 Trust preferred securities — — — — — — Total $ 110,055 $ 773 $ 2,727 $ 87 $ 112,782 $ 860 December 31, 2020 U.S. government agency obligations $ 7,654 $ 17 $ 6,834 $ 53 $ 14,488 $ 70 Corporate debt securities 3,447 27 1,418 82 4,865 109 Corporate asset-based securities — — 24,310 316 24,310 316 Trust preferred securities 5,612 38 — — 5,612 38 Total $ 16,713 $ 82 $ 32,562 $ 451 $ 49,275 $ 533 Less than 12 Months 12 Months or More Total Held to maturity securities Fair Unrealized Fair Unrealized Fair Unrealized September 30, 2021 Obligations of states and political subdivisions $ 398 $ 2 $ — $ — $ 398 $ 2 Mortgage-backed securities 54,515 1,874 3,288 149 57,803 2,023 Total $ 54,913 $ 1,876 $ 3,288 $ 149 $ 58,201 $ 2,025 December 31, 2020 Mortgage-backed securities $ 16,538 $ 34 $ — $ — $ 16,538 $ 34 Total $ 16,538 $ 34 $ — $ — $ 16,538 $ 34 The Company evaluates securities for other-than-temporary impairment at least on a quarterly basis, and more frequently when economic or market concerns warrant such evaluation. As part of such monitoring, the credit quality of individual securities and their issuer is assessed. Significant inputs used to measure the amount of other-than-temporary impairment related to credit loss include, but are not limited to; the Company’s intent and ability to sell the debt security prior to recovery, that it is more likely than not that the Company will not sell the security prior to recovery, default and delinquency rates of the underlying collateral, remaining credit support, and historical loss severities. Adjustments to market value of available for sale securities that are considered temporary are recorded as separate components of stockholders’ equity, net of tax. If the unrealized loss of a security is identified as other-than-temporary based on information available, such as the decline in the creditworthiness of the issuer, external market ratings, or the anticipated or realized elimination of associated dividends, such impairments are further analyzed to determine if credit loss exists. If there is a credit loss, it will be recorded in the Company’s consolidated statement of operations. Non-credit components of the unrealized losses on available for sale securities will continue to be recognized in other comprehensive income (loss), net of tax. Unrealized losses reflected in the preceding tables have not been included in results of operations because the unrealized loss was not deemed other-than-temporary. Management has determined that more likely than not, the Company neither intends to sell, nor will it be required to sell each debt security before its anticipated recovery, and therefore recovery of cost will occur.

LOANS, ALLOWANCE FOR LOAN LOSSE

LOANS, ALLOWANCE FOR LOAN LOSSES AND IMPAIRED LOANS	9 Months Ended
	Sep. 30, 2021
Receivables [Abstract]
LOANS, ALLOWANCE FOR LOAN LOSSES AND IMPAIRED LOANS	LOANS, ALLOWANCE FOR LOAN LOSSES AND IMPAIRED LOANS Portfolio Segments: Commercial and agricultural real estate loans are underwritten after evaluating and understanding the borrower's ability to operate profitably and prudently expand its business. Management examines current and projected cash flows to determine the ability of the borrower to repay its obligations as agreed. These loans are viewed primarily as cash flow loans and secondarily as loans secured by real estate. Commercial real estate lending typically involves higher loan principal amounts and the repayment of these loans is generally largely dependent on the successful operation of the property or the business conducted on the property securing the loan. Commercial real estate loans may be more adversely affected by conditions in the real estate markets or in the general economy. The level of owner-occupied property versus non-owner-occupied property are tracked and monitored on a regular basis. Agricultural real estate loans are primarily comprised of loans for the purchase of farmland. Loan-to-value ratios on loans secured by farmland generally do not exceed 75%. Commercial and industrial (“C&I”) loans are primarily made based on the identified cash flows of the borrower and secondarily on the underlying collateral provided by the borrower. These cash flows, however, may not be as expected and the value of collateral securing the loans may fluctuate. Most commercial loans are secured by the assets being financed or other business assets such as accounts receivable or inventory and may incorporate a personal guarantee. Agricultural operating loans are generally comprised of term loans to fund the purchase of equipment, livestock and seasonal operating lines. Operating lines are typically written for one year and secured by the crop and other farm assets or other business assets, as considered necessary. Agricultural loans carry significant credit risks as they may involve larger balances concentrated with single borrowers or groups of related borrowers. In addition, repayment of such loans depends on the successful operation or management of the farm property securing the loan or for which an operating loan is utilized. Farming operations may be affected by adverse weather conditions such as drought, hail or floods that can severely limit crop yields. SBA PPP loan balances are 100% guaranteed under the Small Business Association’s Paycheck Protection Program and may be forgiven in full, depending on use of funds and eligibility. These SBA-backed loans helped businesses keep their workforce employed during the COVID-19 crisis. Eligible borrowers, who qualify for full loan forgiveness during the eight to twenty four week period following loan disbursement, can apply for forgiveness, once all proceeds for which the borrower requested forgiveness has been used. Borrowers can apply for forgiveness any time up to the maturity date of the loan. Residential mortgage loans are collateralized by primary and secondary positions on real estate and are underwritten primarily based on borrower’s documented income, credit scores, and collateral values. Under consumer home equity loan guidelines, the borrower will be approved for a loan based on a percentage of their home’s appraised value less the balance owed on the existing first mortgage. Credit risk is minimized within the residential mortgage portfolio due to relatively small loan account balances spread across many individual borrowers. Management evaluates trends in past due loans and current economic factors such as the housing price index on a regular basis. Consumer installment loans are comprised of originated indirect paper loans secured primarily by boats and recreational vehicles and other consumer loans secured primarily by automobiles and other personal assets. The Bank ceased new originations of indirect paper loans in early fiscal 2017. Consumer loan underwriting terms often depend on the collateral type, debt to income ratio and the borrower’s creditworthiness as evidenced by their credit score. In the event of a consumer installment loan default, collateral value alone may not provide an adequate source of repayment of the outstanding loan balance. This shortage is a result of the greater likelihood of damage, loss and depreciation for consumer based collateral. Credit Quality/Risk Ratings: Management utilizes a numeric risk rating system to identify and quantify the Bank’s risk of loss within its loan portfolio. Ratings are initially assigned prior to funding the loan, and may be changed at any time as circumstances warrant. Ratings range from the highest to lowest quality based on factors that include measurements of ability to pay, collateral type and value, borrower stability and management experience. The Bank’s loan portfolio ratings are presented below in accordance with the risk rating framework that has been commonly adopted by the federal banking agencies. The definitions of the various risk rating categories are as follows: 1 through 4 - Pass. A “Pass” loan means that the condition of the borrower and the performance of the loan is satisfactory or better. 5 - Watch. A “Watch” loan has clearly identifiable developing weaknesses that deserve additional attention from management. Weaknesses that are not corrected or mitigated, may jeopardize the ability of the borrower to repay the loan in the future. 6 - Special Mention. A “Special Mention” loan has one or more potential weakness that deserve management’s close attention. If left uncorrected, these potential weaknesses may result in deterioration of the repayment prospects for the loan or in the institution’s credit position in the future. 7 - Substandard. A “Substandard” loan is inadequately protected by the current net worth and paying capacity of the obligor or the collateral pledged, if any. Assets classified as substandard must have a well-defined weakness, or weaknesses, that jeopardize the liquidation of the debt. They are characterized by the distinct possibility that the Bank will sustain some loss if the deficiencies are not corrected. 8 - Doubtful. A “Doubtful” loan has all the weaknesses inherent in a Substandard loan with the added characteristic that the weaknesses make collection or liquidation in full, on the basis of currently existing facts, conditions and values, highly questionable and improbable. 9 - Loss. Loans classified as “Loss” are considered uncollectible, and their continuance as bankable assets is not warranted. This classification does not mean that the loan has absolutely no recovery or salvage value, and a partial recovery may occur in the future. Below is a summary of originated and acquired loans by type and risk rating as of September 30, 2021: 1 to 5 6 7 8 9 TOTAL Originated Loans: Commercial/Agricultural real estate: Commercial real estate $ 507,305 $ 300 $ 935 $ — $ — $ 508,540 Agricultural real estate 48,053 378 651 — — 49,082 Multi-family real estate 149,802 292 — — — 150,094 Construction and land development 76,366 — 8,033 — — 84,399 C&I/Agricultural operating: Commercial and industrial 87,481 16 3,084 — — 90,581 Agricultural operating 23,744 22 1,624 — — 25,390 Residential mortgage: Residential mortgage 65,733 — 3,253 — — 68,986 Purchased HELOC loans 3,756 — 165 — — 3,921 Consumer installment: Originated indirect paper 17,511 — 178 — — 17,689 Other consumer 9,344 — 70 — — 9,414 Originated loans before SBA PPP loans 989,095 1,008 17,993 — — 1,008,096 SBA PPP loans 31,301 — — — — 31,301 Total originated loans $ 1,020,396 $ 1,008 $ 17,993 $ — $ — $ 1,039,397 Acquired Loans: Commercial/Agricultural real estate: Commercial real estate $ 126,472 $ 1,342 $ 1,970 $ — $ — $ 129,784 Agricultural real estate 22,517 — 5,035 — — 27,552 Multi-family real estate 5,928 — — — — 5,928 Construction and land development 949 190 — — — 1,139 C&I/Agricultural operating: Commercial and industrial 16,243 8 303 — — 16,554 Agricultural operating 4,251 — 290 — — 4,541 Residential mortgage: Residential mortgage 29,253 — 1,542 — — 30,795 Consumer installment: Other consumer 512 — 4 — — 516 Total acquired loans $ 206,125 $ 1,540 $ 9,144 $ — $ — $ 216,809 Total Loans: Commercial/Agricultural real estate: Commercial real estate $ 633,777 $ 1,642 $ 2,905 $ — $ — $ 638,324 Agricultural real estate 70,570 378 5,686 — — 76,634 Multi-family real estate 155,730 292 — — — 156,022 Construction and land development 77,315 190 8,033 — — 85,538 Commercial/Agricultural non-real estate: Commercial and industrial 103,724 24 3,387 — — 107,135 Agricultural operating 27,995 22 1,914 — — 29,931 Residential mortgage: Residential mortgage 94,986 — 4,795 — — 99,781 Purchased HELOC loans 3,756 — 165 — — 3,921 Consumer installment: Originated indirect paper 17,511 — 178 — — 17,689 Other Consumer 9,856 — 74 — — 9,930 Gross loans before SBA PPP Loans 1,195,220 2,548 27,137 — — 1,224,905 SBA PPP loans 31,301 — — — — $ 31,301 Gross loans $ 1,226,521 $ 2,548 $ 27,137 $ — $ — $ 1,256,206 Less: Unearned net deferred fees and costs and loans in process (3,486) Unamortized discount on acquired loans (4,066) Allowance for loan losses (16,832) Loans receivable, net $ 1,231,822 Below is a summary of originated and acquired loans by type and risk rating as of December 31, 2020: 1 to 5 6 7 8 9 TOTAL Originated Loans: Commercial/Agricultural real estate: Commercial real estate $ 349,482 $ 543 $ 1,088 $ — $ — $ 351,113 Agricultural real estate 30,041 446 1,254 — — 31,741 Multi-family real estate 112,423 308 — — — 112,731 Construction and land development 87,763 — 3,478 — — 91,241 C&I/Agricultural operating: Commercial and industrial 91,474 20 3,796 — — 95,290 Agricultural operating 22,462 934 1,061 — — 24,457 Residential mortgage: Residential mortgage 82,097 7 4,179 — — 86,283 Purchased HELOC loans 5,959 — 301 — — 6,260 Consumer installment: Originated indirect paper 25,616 — 235 — — 25,851 Other Consumer 11,986 — 70 — — 12,056 Originated loans before SBA PPP loans 819,303 2,258 15,462 — — 837,023 SBA PPP loans 123,702 — — — — 123,702 Total originated loans $ 943,005 $ 2,258 $ 15,462 $ — $ — $ 960,725 Acquired Loans: Commercial/Agricultural real estate: Commercial real estate $ 148,303 $ 4,274 $ 3,985 $ — $ — $ 156,562 Agricultural real estate 31,147 — 5,907 — — 37,054 Multi-family real estate 9,273 — 148 — — 9,421 Construction and land development 7,237 — 39 — — 7,276 C&I/Agricultural operating: Commercial and industrial 20,918 9 336 — — 21,263 Agricultural operating 7,838 — 490 — — 8,328 Residential mortgage: Residential mortgage 42,805 131 2,167 — — 45,103 Consumer installment: Other Consumer 1,150 — 7 — — 1,157 Total acquired loans $ 268,671 $ 4,414 $ 13,079 $ — $ — $ 286,164 Total Loans: Commercial/Agricultural real estate: Commercial real estate $ 497,785 $ 4,817 $ 5,073 $ — $ — 507,675 Agricultural real estate 61,188 446 7,161 — — 68,795 Multi-family real estate 121,696 308 148 — — 122,152 Construction and land development 95,000 — 3,517 — — 98,517 C&I/Agricultural operating: Commercial and industrial 112,392 29 4,132 — — 116,553 Agricultural operating 30,300 934 1,551 — — 32,785 Residential mortgage: Residential mortgage 124,902 138 6,346 — — 131,386 Purchased HELOC loans 5,959 — 301 — — 6,260 Consumer installment: Originated indirect paper 25,616 — 235 — — 25,851 Other Consumer 13,136 — 77 — — 13,213 Gross loans before SBA PPP loans 1,087,974 6,672 28,541 — — 1,123,187 SBA PPP loans 123,702 — — — — 123,702 Gross loans $ 1,211,676 $ 6,672 $ 28,541 $ — $ — $ 1,246,889 Less: Unearned net deferred fees and costs and loans in process (4,245) Unamortized discount on acquired loans (5,063) Allowance for loan losses (17,043) Loans receivable, net $ 1,220,538 The following table summarizes SBA PPP loans at September 30, 2021 and December 31, 2020: 2020 Originations 2021 Originations Total Balance Net Deferred Fee Income Balance Net Deferred Fee Income Balance Net Deferred Fee Income SBA PPP loans, December 31, 2020 $ 123,702 $ 2,991 $ — $ — $ 123,702 $ 2,991 2021 SBA PPP loan originations — — 47,467 1,770 47,467 1,770 Less: 2021 SBA PPP loan forgiveness and fee accretion (52,238) (1,706) — (44) (52,238) (1,750) SBA PPP loans, March 31, 2021 71,464 1,285 47,467 1,726 118,931 3,011 2021 SBA PPP loan originations — — 8,323 1,715 8,323 1,715 Less: 2021 SBA PPP loan forgiveness and fee accretion (50,057) (977) (2,272) (332) (52,329) (1,309) SBA PPP loans, June 30, 2021 21,407 308 53,518 $ 3,109 74,925 3,417 2021 SBA PPP loan originations — — 64 9 64 9 Less: 2021 SBA PPP loan forgiveness and fee accretion (18,286) (279) (25,402) (1,599) (43,688) (1,878) SBA PPP loans, September 30, 2021 $ 3,121 $ 29 $ 28,180 $ 1,519 $ 31,301 $ 1,548 Allowance for Loan Losses - The ALL represents management’s estimate of probable and inherent credit losses in the Bank’s loan portfolio. Estimating the amount of the ALL requires the exercise of significant judgment and the use of estimates related to the amount and timing of expected future cash flows on impaired loans, estimated losses on pools of homogeneous loans based on historical loss experience, and consideration of other qualitative factors such as current economic trends and conditions, all of which may be susceptible to significant change. There are many factors affecting the ALL; some are quantitative, while others require qualitative judgment. The process for determining the ALL (which management believes adequately considers potential factors which result in probable credit losses), includes subjective elements and, therefore, may be susceptible to significant change. To the extent actual outcomes differ from management estimates, additional provision for loan losses could be required that could adversely affect the Company’s earnings or financial position in future periods. Allocations of the ALL may be made for specific loans but the entire ALL is available for any loan that, in management’s judgment, should be charged-off or for which an actual loss is realized. As an integral part of their examination process, various regulatory agencies also review the Bank’s ALL. Such agencies may require that changes in the ALL be recognized when such regulators’ credit evaluations differ from those of our management based on information available to the regulators at the time of their examinations. Changes in the ALL by loan type for the periods presented below were as follows: Commercial/Agricultural Real Estate C&I/Agricultural operating Residential Mortgage Consumer Installment Unallocated Total Three months ended September 30, 2021 Allowance for Loan Losses: Beginning balance, July 1, 2021 $ 10,890 $ 2,182 $ 771 $ 362 $ 855 $ 15,060 Charge-offs — — — (12) — (12) Recoveries 4 10 — 5 — 19 Provision 1,004 (218) (185) (80) (83) 438 Total allowance on originated loans 11,898 1,974 586 275 772 15,505 Purchased credit impaired loans — — — — — — Other acquired loans: Beginning balance, July 1, 2021 1,468 81 231 5 — 1,785 Charge-offs — — — (24) — (24) Recoveries — 3 1 — — 4 Provision (371) (10) (106) 49 — (438) Total allowance on other acquired loans 1,097 74 126 30 — 1,327 Total allowance on acquired loans 1,097 74 126 30 — 1,327 Ending balance, September 30, 2021 $ 12,995 $ 2,048 $ 712 $ 305 $ 772 $ 16,832 Commercial/Agricultural Real Estate C&I/Agricultural operating Residential Mortgage Consumer Installment Unallocated Total Nine months ended September 30, 2021 Allowance for Loan Losses: Beginning balance, January 1, 2021 $ 10,271 $ 2,112 $ 1,041 $ 489 $ 906 $ 14,819 Charge-offs (51) — — (49) — (100) Recoveries 10 48 9 36 — 103 Provision 1,668 (186) (464) (201) (134) 683 Total allowance on originated loans 11,898 1,974 586 275 772 15,505 Purchased credit impaired loans — — — — — — Other acquired loans: Beginning balance, January 1, 2021 1,684 141 335 64 — 2,224 Charge-offs (200) (7) — (27) — (234) Recoveries — 13 3 4 — 20 Provision (387) (73) (212) (11) — (683) Total allowance on other acquired loans 1,097 74 126 30 — 1,327 Total allowance on acquired loans 1,097 74 126 30 — 1,327 Ending balance, September 30, 2021 $ 12,995 $ 2,048 $ 712 $ 305 $ 772 $ 16,832 Allowance for Loan Losses at September 30, 2021: Amount of allowance for loan losses arising from loans individually evaluated for impairment $ 1,033 $ 271 $ 59 $ — $ — $ 1,363 Amount of allowance for loan losses arising from loans collectively evaluated for impairment $ 11,962 $ 1,777 $ 653 $ 305 $ 772 $ 15,469 Loans Receivable as of September 30, 2021: — Ending balance of originated loans $ 792,115 $ 147,272 $ 72,907 $ 27,103 $ — $ 1,039,397 Ending balance of purchased credit-impaired loans 9,183 1,219 1,097 — — 11,499 Ending balance of other acquired loans 155,220 19,876 29,698 516 — 205,310 Ending balance of loans $ 956,518 $ 168,367 $ 103,702 $ 27,619 $ — $ 1,256,206 Ending balance: individually evaluated for impairment $ 22,744 $ 6,451 $ 7,705 $ 291 $ — $ 37,191 Ending balance: collectively evaluated for impairment $ 933,774 $ 161,916 $ 95,997 $ 27,328 $ — $ 1,219,015 Commercial/Agricultural Real Estate C&I/Agricultural operating Residential Mortgage Consumer Installment Unallocated Total Three months ended September 30, 2020 Allowance for Loan Losses: Beginning balance, July 1, 2020 $ 8,297 $ 1,778 $ 980 $ 480 $ 574 $ 12,109 Charge-offs — (103) (4) (10) — (117) Recoveries 74 — 2 18 — 94 Provision 430 188 (15) 64 56 723 Total allowance on originated loans 8,801 1,863 963 552 630 12,809 Purchased credit impaired loans — — — — — — Other acquired loans: Beginning balance, July 1, 2020 746 334 112 72 — 1,264 Charge-offs — — (47) — — (47) Recoveries 1 30 — 2 — 33 Provision 623 (58) 199 13 — 777 Total allowance on other acquired loans 1,370 306 264 87 — 2,027 Total allowance on acquired loans 1,370 306 264 87 — 2,027 Ending balance, September 30, 2020 $ 10,171 $ 2,169 $ 1,227 $ 639 $ 630 $ 14,836 Commercial/Agricultural Real Estate C&I/Agricultural operating Residential Mortgage Consumer Installment Unallocated Total Nine months ended September 30, 2020 Allowance for Loan Losses: Beginning balance, January 1, 2020 $ 6,205 $ 1,643 $ 879 $ 467 $ 357 $ 9,551 Charge-offs — (632) (4) (124) — (760) Recoveries 74 — 7 55 — 136 Provision 2,522 852 81 154 273 3,882 Total allowance on originated loans $ 8,801 $ 1,863 $ 963 $ 552 $ 630 $ 12,809 Purchased credit impaired loans — — — — — — Other acquired loans Beginning balance, January 1, 2020 526 27 163 53 — 769 Charge-offs — (159) (74) (2) — (235) Recoveries 77 30 14 4 — 125 Provision 767 408 161 32 — 1,368 Total allowance on other acquired loans 1,370 306 264 87 — 2,027 Total allowance on acquired loans 1,370 306 264 87 — 2,027 Ending balance, September 30, 2020 $ 10,171 $ 2,169 $ 1,227 $ 639 $ 630 $ 14,836 Allowance for Loan Losses at September 30, 2020: Amount of allowance for loan losses arising from loans individually evaluated for impairment $ 772 $ 159 $ 249 $ 1 $ — $ 1,181 Amount of allowance for loan losses arising from loans collectively evaluated for impairment $ 9,399 $ 2,010 $ 978 $ 638 $ 630 $ 13,655 Loans Receivable as of September 30, 2020 Ending balance of originated loans $ 535,698 $ 243,449 $ 96,647 $ 41,756 $ — $ 917,550 Ending balance of purchased credit-impaired loans 21,453 2,077 1,553 — — 25,083 Ending balance of other acquired loans 215,671 31,970 50,201 1,409 — 299,251 Ending balance of loans $ 772,822 $ 277,496 $ 148,401 $ 43,165 $ — $ 1,241,884 Ending balance: individually evaluated for impairment $ 33,596 $ 7,894 $ 9,833 $ 366 $ — $ 51,689 Ending balance: collectively evaluated for impairment $ 739,226 $ 269,602 $ 138,568 $ 42,799 $ — $ 1,190,195 Commercial/Agricultural Real Estate C&I/Agricultural operating Residential Mortgage Consumer Installment Unallocated Total Allowance for Loan Losses at December 31, 2020: Amount of allowance for loan losses arising from loans individually evaluated for impairment $ 698 $ 190 $ 226 $ 1 $ — $ 1,115 Amount of allowance for loan losses arising from loans collectively evaluated for impairment $ 11,257 $ 2,063 $ 1,150 $ 552 $ 906 $ 15,928 Loans Receivable as of December 31, 2020: Ending balance of originated loans $ 586,826 $ 243,449 $ 92,543 $ 37,907 $ — $ 960,725 Ending balance of purchased credit-impaired loans 15,100 1,534 1,312 — — 17,946 Ending balance of other acquired loans 195,213 28,057 43,791 1,157 — 268,218 Ending balance of loans $ 797,139 $ 273,040 $ 137,646 $ 39,064 $ — $ 1,246,889 Ending balance: individually evaluated for impairment $ 26,303 $ 7,115 $ 9,621 $ 358 $ — $ 43,397 Ending balance: collectively evaluated for impairment $ 770,836 $ 265,925 $ 128,025 $ 38,706 $ — $ 1,203,492 Loans receivable by loan type as of the end of the periods shown below were as follows: Commercial/Agricultural Real Estate Loans C&I/Agricultural Operating Residential Mortgage Consumer Installment Totals September 30, 2021 December 31, 2020 September 30, 2021 December 31, 2020 September 30, 2021 December 31, 2020 September 30, 2021 December 31, 2020 September 30, 2021 December 31, 2020 Performing loans Performing TDR loans $ 4,711 $ 4,695 $ 3,685 $ 3,836 $ 2,883 $ 3,142 $ 44 $ 49 $ 11,323 $ 11,722 Performing loans other 942,813 786,533 163,308 266,975 99,147 131,470 27,484 38,856 1,232,752 1,223,834 Total performing loans 947,524 791,228 166,993 270,811 102,030 134,612 27,528 38,905 1,244,075 1,235,556 Nonperforming loans (1) Nonperforming TDR loans 3,337 4,691 600 1,287 426 777 3 — 4,366 6,755 Nonperforming loans other 5,657 1,220 774 942 1,246 2,257 88 159 7,765 4,578 Total nonperforming loans 8,994 5,911 1,374 2,229 1,672 3,034 91 159 12,131 11,333 Total loans $ 956,518 $ 797,139 $ 168,367 $ 273,040 $ 103,702 $ 137,646 $ 27,619 $ 39,064 $ 1,256,206 $ 1,246,889 (1) Nonperforming loans are either 90+ days past due or nonaccrual. As of September 30, 2021 the Company had $320,105 in unused commitments, compared to $247,324 in unused commitments as of December 31, 2020. An aging analysis of the Company’s commercial/agricultural real estate, C&I, agricultural operating, residential mortgage, consumer installment and purchased third party loans as of September 30, 2021 and December 31, 2020, respectively, was as follows: 30-59 Days Past Due and Accruing 60-89 Days Past Due and Accruing Greater Than 89 Days Past Due and Accruing Total Nonaccrual Loans Total Past Due Accruing and Nonaccrual Loans Current Total September 30, 2021 Commercial/Agricultural real estate: Commercial real estate $ 5,613 $ — $ — $ 5,613 $ 872 $ 6,485 $ 631,839 $ 638,324 Agricultural real estate 345 — — 345 3,567 3,912 72,722 76,634 Multi-family real estate — — — — — — 156,022 156,022 Construction and land development 48 — — 48 4,555 4,603 80,935 85,538 C&I/Agricultural operating: Commercial and industrial 21 — — 21 311 332 106,803 107,135 C&I SBA PPP loans — — — — — — 31,301 31,301 Agricultural operating 199 — — 199 1,063 1,262 28,669 29,931 Residential mortgage: Residential mortgage 2,085 782 409 3,276 1,098 4,374 95,407 99,781 Purchased HELOC loans 232 — — 232 165 397 3,524 3,921 Consumer installment: Originated indirect paper 105 1 14 120 51 171 17,518 17,689 Other Consumer 37 4 2 43 24 67 9,863 9,930 Total $ 8,685 $ 787 $ 425 $ 9,897 $ 11,706 $ 21,603 $ 1,234,603 $ 1,256,206 December 31, 2020 Commercial/Agricultural real estate: Commercial real estate $ 9,568 $ 467 $ — $ 10,035 $ 679 $ 10,714 $ 496,961 $ 507,675 Agricultural real estate 411 48 — 459 5,084 5,543 63,252 68,795 Multi-family real estate 308 — — 308 148 456 121,696 122,152 Construction and land development 3,898 — — 3,898 — 3,898 94,619 98,517 C&I/Agricultural operating: Commercial and industrial 436 491 — 927 357 1,284 115,269 116,553 SBA PPP loans — — — — — — 123,702 123,702 Agricultural operating 1,499 200 — 1,699 1,872 3,571 29,214 32,785 Residential mortgage: Residential mortgage 2,238 372 516 3,126 2,217 5,343 126,043 131,386 Purchased HELOC loans 338 94 67 499 234 733 5,527 6,260 Consumer installment: Originated indirect paper 90 37 — 127 133 260 25,591 25,851 Other Consumer 100 14 3 117 23 140 13,073 13,213 Total $ 18,886 $ 1,723 $ 586 $ 21,195 $ 10,747 $ 31,942 $ 1,214,947 $ 1,246,889 At September 30, 2021, the Company individually evaluated loans for impairment with a recorded investment of $37,191, consisting of (1) $11,499 purchased credit impaired (“PCI”) loans, with a carrying amount of $10,813; (2) $13,198 TDR loans, net of TDR PCI loans; and (3) $12,494 of substandard non-TDR, non-PCI loans. The $37,191 total of loans individually evaluated for impairment includes $11,323 of performing TDR loans. At December 31, 2020, the Company individually evaluated loans for impairment with a recorded investment of $43,397, consisting of (1) $17,946 PCI loans, with a carrying amount of $16,859; (2) $15,634 TDR loans, net of TDR PCI loans; and (3) $9,817 of substandard non-TDR, non-PCI loans. The $43,397 total of loans individually evaluated for impairment includes $11,722 of performing TDR loans. A loan is identified as impaired when, based on current information and events, it is probable that the Bank will be unable to collect all amounts due according to the contractual terms of the loan agreement. Performing TDRs consist of loans that have been modified and are performing in accordance with the modified terms for a sufficient length of time, generally six months, or loans that were modified on a proactive basis. A summary of the Company’s loans individually evaluated for impairment as of September 30, 2021, December 31, 2020 and September 30, 2020 was as follows: Three Months Ended Nine Months Ended Recorded Investment Unpaid Principal Balance Related Allowance Average Recorded Investment Interest Income Recognized Average Recorded Investment Interest Income Recognized September 30, 2021 With No Related Allowance Recorded: Commercial/Agricultural real estate $ 16,820 $ 16,820 $ — $ 19,618 $ 172 $ 20,417 $ 663 C&I/Agricultural operating 3,451 3,451 — 3,484 29 4,893 119 Residential mortgage 7,291 7,291 — 7,498 79 7,917 240 Consumer installment 291 291 — 284 3 324 9 Total $ 27,853 $ 27,853 $ — $ 30,884 $ 283 $ 33,551 $ 1,031 With An Allowance Recorded: Commercial/Agricultural real estate $ 5,924 $ 5,924 $ 1,033 $ 3,558 $ — $ 4,107 $ 62 C&I/Agricultural operating 3,000 3,000 271 3,041 41 1,891 82 Residential mortgage 414 414 59 547 2 747 17 Consumer installment — — — — — 1 — Total $ 9,338 $ 9,338 $ 1,363 $ 7,146 $ 43 $ 6,746 $ 161 September 30, 2021 Totals: Commercial/Agricultural real estate $ 22,744 $ 22,744 $ 1,033 $ 23,176 $ 172 $ 24,524 $ 725 C&I/Agricultural operating 6,451 6,451 271 6,525 70 6,784 201 Residential mortgage 7,705 7,705 59 8,045 81 8,664 257 Consumer installment 291 291 — 284 3 325 9 Total $ 37,191 $ 37,191 $ 1,363 $ 38,030 $ 326 $ 40,297 $ 1,192 Recorded Investment Unpaid Principal Balance Related Allowance Average Recorded Investment Interest Income Recognized December 31, 2020 With No Related Allowance Recorded: Commercial/Agricultural real estate $ 24,013 $ 24,013 $ — $ 32,264 $ 1,894 C&I/Agricultural operating 6,334 6,334 — 7,906 284 Residential mortgage 8,542 8,542 — 8,619 450 Consumer installment 356 356 — 368 30 Total $ 39,245 $ 39,245 $ — $ 49,157 $ 2,658 With An Allowance Recorded: Commercial/Agricultural real estate $ 2,290 $ 2,290 $ 698 $ 2,217 $ 100 C&I/Agricultural operating 781 781 190 636 22 Residential mortgage 1,079 1,079 226 1,255 54 Consumer installment 2 2 1 35 1 Total $ 4,152 $ 4,152 $ 1,115 $ 4,143 $ 177 December 31, 2020 Totals Commercial/Agricultural real estate $ 26,303 $ 26,303 $ 698 $ 34,481 $ 1,994 C&I/Agricultural operating 7,115 7,115 190 8,542 306 Residential mortgage 9,621 9,621 226 9,874 504 Consumer installment 358 358 1 403 31 Total $ 43,397 $ 43,397 $ 1,115 $ 53,300 $ 2,835 Three Months Ended Nine Months Ended Recorded Investment Unpaid Principal Balance Related Allowance Average Recorded Investment Interest Income Recognized Average Recorded Investment Interest Income Recognized September 30, 2020 With No Related Allowance Recorded: Commercial/Agricultural real estate $ 30,419 $ 30,419 $ — $ 30,344 $ 454 $ 35,467 $ 1,374 C&I/Agricultural operating 6,860 6,860 — 7,070 35 8,169 188 Residential mortgage 8,715 8,715 — 8,668 107 8,705 356 Consumer installment 363 363 — 363 6 371 23 Total $ 46,357 $ 46,357 $ — $ 46,445 $ 602 $ 52,712 $ 1,941 With An Allowance Recorded: Commercial/Agricultural real estate $ 3,177 $ 3,177 $ 772 $ 3,597 $ 48 $ 2,660 $ 73 C&I/Agricultural operating 1,034 1,034 159 669 — 762 12 Residential mortgage 1,118 1,118 249 970 7 1,275 36 Consumer installment 3 3 1 9 — 35 — Total $ 5,332 $ 5,332 $ 1,181 $ 5,245 $ 55 $ 4,732 $ 121 September 30, 2020 Totals: Commercial/Agricultural real estate $ 33,596 $ 33,596 $ 772 $ 33,941 $ 502 $ 38,127 $ 1,447 C&I/Agricultural operating 7,894 7,894 159 7,739 35 8,931 200 Residential mortgage 9,833 9,833 249 9,638 114 9,980 392 Consumer installment 366 366 1 372 6 406 23 Total $ 51,689 $ 51,689 $ 1,181 $ 51,690 $ 657 $ 57,444 $ 2,062 Troubled Debt Restructuring – A TDR includes a loan modification where a borrower is experiencing financial difficulty, and the Bank grants a concession to that borrower that the Bank would not otherwise consider, except for the borrower’s financial difficulties. Concessions may include: extension of the loan’s term, renewals of existing balloon loans, reductions in interest rates and consolidating existing Bank loans at modified terms. A TDR may be either on accrual or nonaccrual status based upon the performance of the borrower and management’s assessment of collectability. If a TDR is placed on nonaccrual status, it remains there until a sufficient period of performance under the restructured terms has occurred at which time it is returned to accrual status. There was one delinquent accruing TDR loan greater than 60 days past due with a recorded investment of $42 at September 30, 2021, compared to one such loan with a recorded investment of $20 at December 31, 2020. Following is a summary of TDR loans by accrual status as of September 30, 2021 and December 31, 2020. September 30, 2021 December 31, 2020 Troubled debt restructure loans: Accrual status $ 11,365 $ 11,742 Non-accrual status 4,324 6,735 Total $ 15,689 $ 18,477 There were two loan commitments totaling $160 meeting our TDR criteria as of September 30, 2021 and no loan commitments meeting our TDR criteria as of December 31, 2020. There were unused lines of credit totaling $51 and $15 meeting our TDR criteria as of September 30, 2021 and December 31, 2020, respectively. The following provides detail, including specific reserve and reasons for modification, related to loans identified as TDRs during the three and nine months ended September 30, 2021 and September 30, 2020: Number of Contracts Maturity Extension Modified Payment Modified Under- writing Other Pre-Modification Outstanding Recorded Investment Post-Modification Outstanding Recorded Investment Specific Reserve Three months ended September 30, 2021 TDRs: Commercial/Agricultural real estate — $ — $ — $ — $ — $ — $ — $ — C&I/Agricultural operating — — — — — — — — Residential mortgage 4 186 — 188 — 374 374 — Consumer installment — — — — — — — — Totals 4 $ 186 $ — $ 188 $ — $ 374 $ 374 $ — Number of Contracts Maturity Extension Modified Payment Modified Under- writing Other Pre-Modification Outstanding Recorded Investment Post-Modification Outstanding Recorded Investment Specific Reserve Nine months ended September 30, 2021 TDRs: Commercial/Agricultural real estate 3 $ 39 $ 81 $ — $ — $ 120 $ 120 $ — C&I/Agricultural operating 1 — — 240 — 240 240 — Residential mortgage 6 252 — 202 — 454 454 — Consumer installment 2 6 — 18 — 24 24 — Totals 12 $ 297 $ 81 $ 460 $ — $ 838 $ 838 $ — Number of Contracts Maturity Extension Modified Payment Modified Under- writing Other Pre-Modification Outstanding Recorded Investment Post-Modification Outstanding Recorded Investment Specific Reserve Three months ended September 30, 2020 TDRs: Commercial/Agricultural real estate 3 $ 3,550 $ — $ 276 $ — $ 3,826 $ 3,826 $ — C&I/Agricultural operating 2 3,000 — — — 3,000 3,000 — Residential mortgage 8 59 500 32 — 591 591 — Consumer installment — — — — — — — — Totals 13 $ 6,609 $ 500 $ 308 $ — $ 7,417 $ 7,417 $ — Number of Contracts Maturity Extension Modified Payment Modified Under- writing Other Pre-Modification Outstanding Recorded Investment Post-Modification Outstanding Recorded Investment Specific Reserve Nine months ended September 30, 2020 TDRs: Commercial/Agricultural real estate 12 $ 4,442 $ 198 $ 293 $ — $ 4,933 $ 4,933 $ — C&I/Agricultural operating 5 3,295 78 — — 3,373 3,373 — Residential mortgage 13 148 858 117 — 1,123 1,123 — Consumer installment 2 3 — 4 — 7 7 — Totals 32 $ 7,888 $ 1,134 $ 414 $ — $ 9,436 $ 9,436 $ — A sum

MORTGAGE SERVICING RIGHTS

MORTGAGE SERVICING RIGHTS	9 Months Ended
	Sep. 30, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
MORTGAGE SERVICING RIGHTS	MORTGAGE SERVICING RIGHTS Mortgage servicing rights-- Mortgage loans serviced for others are not included in the accompanying consolidated balance sheets. The unpaid balances of these loans as of September 30, 2021 and December 31, 2020 were $557,148 and $553,655, respectively, and consisted of one to four family residential real estate loans. These loans are serviced primarily for the Federal Home Loan Mortgage Corporation, Federal Home Loan Bank and the Federal National Mortgage Association. Custodial escrow balances maintained in connection with the foregoing loan servicing, and included in deposits were $6,669 and $2,868 at September 30, 2021 and December 31, 2020, respectively. Mortgage servicing rights activity for the three and nine month periods ended September 30, 2021 and September 30, 2020 were as follows: As of and for the Three Months Ended As of and for the Three Months Ended As of and for the Nine Months Ended As of and for the Nine Months Ended September 30, 2021 September 30, 2020 September 30, 2021 September 30, 2020 Mortgage servicing rights: Mortgage servicing rights, beginning of period $ 4,964 $ 4,940 $ 5,266 $ 4,541 Increase in mortgage servicing rights resulting from transfers of financial assets 256 592 858 1,546 Amortization during the period (418) (353) (1,322) (908) Mortgage servicing rights, end of period 4,802 5,179 4,802 5,179 Valuation allowance: Valuation allowance, beginning of period (1,102) (1,431) (2,014) (259) Additions — (250) — (1,422) Recoveries 382 — 1,294 — Valuation allowance, end of period (720) (1,681) (720) (1,681) Mortgage servicing rights, net $ 4,082 $ 3,498 $ 4,082 $ 3,498 Fair value of mortgage servicing rights; end of period $ 4,161 $ 3,509 $ 4,161 $ 3,509 The current period change in valuation allowance is included in non-interest expense as mortgage servicing rights expense, net on the consolidated statement of operations. Servicing fees totaled $354 and $353 for the three months ended September 30, 2021 and September 30, 2020, respectively. Servicing fees totaled $1,058 and $1,033 for the nine months ended September 30, 2021 and September 30, 2020, respectively. Late fees and ancillary fees related to loan servicing are not material. To estimate the fair value of the MSR asset, a valuation model is applied at the loan level to calculate the present value of the expected future cash flows. The valuation model incorporates various assumptions that would impact market participants’ estimations of future servicing income. Central to the valuation model is the discount rate. Fair value at September 30, 2021 was determined using discount rates ranging from 9% to 12%. Other assumptions utilized in the valuation model include, but are not limited to, prepayment speed, servicing costs, delinquencies, costs of advances, foreclosure costs, ancillary income, and income earned on float and escrow.

LEASES

LEASES	9 Months Ended
	Sep. 30, 2021
Leases [Abstract]
LEASES	LEASES We have operating leases for our corporate offices (1), bank branch offices (5), and an ATM location (1). Our leases have remaining lease terms ranging from approximately 1.50 to 6.75 years, some of which include options to extend the leases for up to 5 additional years. As of September 30, 2021, we have no additional lease commitments that have not yet commenced. The Company also leases a portion of some of its facilities and receives rental income from such lease agreements, all of which are considered operating leases. Nine Months Ended September 30, 2021 September 30, 2020 The components of total lease cost were as follows: Operating lease cost $ 418 $ 460 Variable lease cost 36 32 Total lease cost $ 454 $ 492 The components of total lease income were as follows: Operating lease income $ 27 $ 11 Supplemental cash flow information related to leases was as follows: Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 415 $ 477 Right-of-use assets obtained in exchange for lease obligations: Operating leases $ 2 $ — September 30, 2021 December 31, 2020 Supplemental balance sheet information related to leases was as follows: Operating lease right-of-use assets $ 2,286 $ 2,657 Operating lease liabilities $ 2,354 $ 2,762 Weighted average remaining lease term in years; operating leases 5.76 6.32 Weighted average discount rate; operating leases 2.72 % 2.70 % Cash obligations and receipts under lease contracts are as follows: Fiscal years ending December 31, Payments Receipts 2021 $ 139 $ 9 2022 558 34 2023 506 27 2024 419 10 2025 403 Thereafter 826 Total 2,851 $ 80 Less: effects of discounting (497) Lease liability recognized $ 2,354
LEASES	LEASES We have operating leases for our corporate offices (1), bank branch offices (5), and an ATM location (1). Our leases have remaining lease terms ranging from approximately 1.50 to 6.75 years, some of which include options to extend the leases for up to 5 additional years. As of September 30, 2021, we have no additional lease commitments that have not yet commenced. The Company also leases a portion of some of its facilities and receives rental income from such lease agreements, all of which are considered operating leases. Nine Months Ended September 30, 2021 September 30, 2020 The components of total lease cost were as follows: Operating lease cost $ 418 $ 460 Variable lease cost 36 32 Total lease cost $ 454 $ 492 The components of total lease income were as follows: Operating lease income $ 27 $ 11 Supplemental cash flow information related to leases was as follows: Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 415 $ 477 Right-of-use assets obtained in exchange for lease obligations: Operating leases $ 2 $ — September 30, 2021 December 31, 2020 Supplemental balance sheet information related to leases was as follows: Operating lease right-of-use assets $ 2,286 $ 2,657 Operating lease liabilities $ 2,354 $ 2,762 Weighted average remaining lease term in years; operating leases 5.76 6.32 Weighted average discount rate; operating leases 2.72 % 2.70 % Cash obligations and receipts under lease contracts are as follows: Fiscal years ending December 31, Payments Receipts 2021 $ 139 $ 9 2022 558 34 2023 506 27 2024 419 10 2025 403 Thereafter 826 Total 2,851 $ 80 Less: effects of discounting (497) Lease liability recognized $ 2,354

DEPOSITS

DEPOSITS	9 Months Ended
	Sep. 30, 2021
Deposits [Abstract]
DEPOSITS	DEPOSITS The following is a summary of deposits by type at September 30, 2021 and December 31, 2020, respectively: September 30, 2021 December 31, 2020 Non-interest bearing demand deposits $ 280,611 $ 238,348 Interest bearing demand deposits 381,315 301,764 Savings accounts 229,623 196,348 Money market accounts 291,242 245,549 Certificate accounts 225,524 313,247 Total deposits $ 1,408,315 $ 1,295,256 Brokered deposits included above: $ 2,520 $ 2,516 At September 30, 2021, the scheduled maturities of time deposits were as follows for the year ended, except December 31, 2021 which is the three months ended: December 31, 2021 $ 47,190 December 31, 2022 155,717 December 31, 2023 13,333 December 31, 2024 6,205 December 31, 2025 1,894 After December 31, 2025 1,185 Total $ 225,524

FEDERAL HOME LOAN BANK AND FEDE

FEDERAL HOME LOAN BANK AND FEDERAL RESERVE BANK ADVANCES AND OTHER BORROWINGS	9 Months Ended
	Sep. 30, 2021
Federal Home Loan Banks [Abstract]
FEDERAL HOME LOAN BANK AND FEDERAL RESERVE BANK ADVANCES AND OTHER BORROWINGS	FEDERAL HOME LOAN BANK AND FEDERAL RESERVE BANK ADVANCES AND OTHER BORROWINGS A summary of Federal Home Loan Bank advances and other borrowings at September 30, 2021 and December 31, 2020 is as follows: September 30, 2021 December 31, 2020 Stated Maturity Amount Range of Stated Rates Amount Range of Stated Rates Federal Home Loan Bank advances (1), (2), (3), (4) 2021 $ — — % — % $ 8,000 0.00 % 2.16 % 2022 11,000 2.45 % 2.45 % 15,000 2.34 % 2.45 % 2023 20,000 1.43 % 1.44 % 20,000 1.43 % 1.44 % 2024 20,530 0.00 % 1.45 % 20,530 0.00 % 1.45 % 2025 5,000 1.45 % 1.45 % 5,000 1.45 % 1.45 % 2029 42,500 1.00 % 1.13 % 42,500 1.00 % 1.13 % 2030 12,500 0.52 % 0.86 % 12,500 0.52 % 0.86 % Subtotal 111,530 123,530 Unamortized discount on acquired notes (18) (32) Federal Home Loan Bank advances, net $ 111,512 $ 123,498 Senior Notes (5) 2031 $ 28,856 3.50 % 3.50 % $ 28,856 3.25 % 3.50 % Subordinated Notes (6) 2027 $ 15,000 6.75 % 6.75 % $ 15,000 6.75 % 6.75 % 2030 15,000 6.00 % 6.00 % 15,000 6.00 % 6.00 % $ 30,000 $ 30,000 Unamortized debt issuance costs $ (456) $ (528) Total other borrowings $ 58,400 $ 58,328 Totals $ 169,912 $ 181,826 (1) The FHLB advances bear fixed rates, require interest-only monthly payments, and are collateralized by a blanket lien on pre-qualifying first mortgages, home equity lines, multi-family loans and certain other loans which had a pledged balance of $782,715 and $723,862 at September 30, 2021 and December 31, 2020, respectively. At September 30, 2021, the Bank’s available and unused portion under the FHLB borrowing arrangement was approximately $162,875 compared to $118,391 as of December 31, 2020. (2) Maximum month-end borrowed amounts outstanding under this borrowing agreement were $123,530 and $162,530, during the nine months ended September 30, 2021 and the twelve months ended December 31, 2020, respectively. (3) The weighted-average interest rates on FHLB borrowings maturing within twelve months as of September 30, 2021 and December 31, 2020 were 2.45% and 1.02%, respectively. (4) FHLB term notes totaling $55,000, with various maturity dates in 2029 and 2030, can be called or replaced by the FHLB on a quarterly basis. (5) Senior notes, entered into by the Company in June 2019 consist of the following: (a) A term note, which was subsequently refinanced in October 2020, requiring quarterly interest-only payments through June 2022, and quarterly principal and interest payments thereafter. Interest is variable, based on US Prime rate with a floor rate of 3.25%. (b) A $5,000 line of credit, maturing in August 2022, that remains undrawn upon. (6) Subordinated notes resulted from the following: (a) The Company’s private sale in August 2017, which bears a fixed interest rate of 6.75% for five years. In August 2022, they convert to a three-month LIBOR plus 4.90% rate, and the interest rate will reset quarterly thereafter. Interest-only payments are due quarterly. (b) The Company’s Subordinated Note Purchase Agreement entered into with certain purchasers in August 2020, which bears a fixed interest rate of 6.00% for five years. In September 2025, the fixed interest rate will be reset quarterly to equal the three-month term Secured Overnight Financing Rate plus 591 basis points. Interest-only payments are due semi-annually each year during the fixed interest period and quarterly during the floating interest period. Federal Home Loan Bank Letters of Credit The Bank has an irrevocable Standby Letter of Credit Master Reimbursement Agreement with the Federal Home Loan Bank. This irrevocable standby letter of credit (“LOC”) is supported by loan collateral as an alternative to directly pledging investment securities on behalf of a municipal customer as collateral for their interest bearing deposit balances. These balances were $180,250 and $179,400 at September 30, 2021 and December 31, 2020, respectively. Federal Reserve Bank Paycheck Protection Program Liquidity Facility (“FRB PPPLF”) Program The Bank has originated Small Business Association’s Paycheck Protection Program (“SBA PPP”) loans and has complied with the requirements to pledge these loans to the FRB PPPLF program which provides 100% funding for SBA PPP loans upon request This FRB PPPLF program expired on July 30, 2021. The Bank has no outstanding loan balances under this facility at September 30, 2021 and December 31, 2020. Maximum month-end borrowed amounts outstanding under this agreement were $0 and $25,136, during the nine months ended September 30, 2021 and the twelve months ended December 31, 2020, respectively. In July 2021, the Bank pledged these SBA PPP loans to the FHLB.

CAPITAL MATTERS

CAPITAL MATTERS	9 Months Ended
	Sep. 30, 2021
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
CAPITAL MATTERS	CAPITAL MATTERS Banks and bank holding companies are subject to regulatory capital requirements administered by federal banking agencies. Capital adequacy guidelines and, additionally for banks, prompt corrective action regulations involve quantitative measures of assets, liabilities and certain off-balance-sheet items calculated under regulatory accounting practices. Capital amounts and classifications are also subject to qualitative judgments by regulators. Failure to meet capital requirements can initiate regulatory action. Prompt corrective action regulations provide five classifications: well capitalized, adequately capitalized, undercapitalized, significantly undercapitalized, and critically undercapitalized. Although these terms are not used to represent overall financial condition, if adequately capitalized, regulatory approval is required to accept brokered deposits. If undercapitalized, capital distributions are limited, as is asset growth and expansion, and capital restoration plans are required. At September 30, 2021, the Bank was categorized as “Well Capitalized”, under Prompt Corrective Action Provisions. The Bank’s Tier 1 (leverage) and risk-based capital ratios at September 30, 2021 and December 31, 2020, respectively, are presented below: Actual For Capital Adequacy To Be Well Capitalized Amount Ratio Amount Ratio Amount Ratio As of September 30, 2021 Total capital (to risk weighted assets) $ 181,257 13.6 % $ 106,602 > = 8.0 % $ 133,252 > = 10.0 % Tier 1 capital (to risk weighted assets) 164,598 12.4 % $ 79,951 > = 6.0 % 10 106,602 > = 8.0 % Common equity tier 1 capital (to risk weighted assets) 164,598 12.4 % $ 59,963 > = 4.5 % 86,614 > = 6.5 % Tier 1 leverage ratio (to adjusted total assets) 164,598 9.6 % 68,273 > = 4.0 % 85,342 > = 5.0 % As of December 31, 2020 Total capital (to risk weighted assets) $ 171,702 14.7 % $ 93,381 > = 8.0 % $ 116,726 > = 10.0 % Tier 1 capital (to risk weighted assets) 157,081 13.5 % 70,035 > = 6.0 % 93,381 > = 8.0 % Common equity tier 1 capital (to risk weighted assets) 157,081 13.5 % 52,527 > = 4.5 % 75,872 > = 6.5 % Tier 1 leverage ratio (to adjusted total assets) 157,081 9.9 % 63,718 > = 4.0 % 79,647 > = 5.0 % The Company’s Tier 1 (leverage) and risk-based capital ratios at September 30, 2021 and December 31, 2020, respectively, are presented below: Actual For Capital Adequacy Amount Ratio Amount Ratio As of September 30, 2021 Total capital (to risk weighted assets) $ 175,558 13.2 % 106,602 > = 8.0 % Tier 1 capital (to risk weighted assets) 128,899 9.7 % 79,951 > = 6.0 % Common equity tier 1 capital (to risk weighted assets) 128,899 9.7 % 59,963 > = 4.5 % Tier 1 leverage ratio (to adjusted total assets) 128,899 7.6 % 68,273 > = 4.0 % As of December 31, 2020 Total capital (to risk weighted assets) $ 166,703 14.3 % $ 93,381 > = 8.0 % Tier 1 capital (to risk weighted assets) 122,082 10.5 % 70,035 > = 6.0 % Common equity tier 1 capital (to risk weighted assets) 122,082 10.5 % 52,527 > = 4.5 % Tier 1 leverage ratio (to adjusted total assets) 122,082 7.7 % 63,718 > = 4.0 %

STOCK-BASED COMPENSATION

STOCK-BASED COMPENSATION	9 Months Ended
	Sep. 30, 2021
Share-based Payment Arrangement [Abstract]
STOCK-BASED COMPENSATION	STOCK-BASED COMPENSATION On March 27, 2018, the stockholders of Citizens Community Bancorp, Inc. approved the 2018 Equity Incentive Plan. The aggregate number of shares of common stock reserved and available for issuance under the 2018 Equity Incentive Plan is 350,000 shares. As of September 30, 2021, 163,974 restricted shares had been granted under this plan. As of September 30, 2021, no stock options had been granted under this plan. In February 2008, the Company’s stockholders approved the Company’s 2008 Equity Incentive Plan for a term of 10 years. Due to the plan’s expiration, no new awards can be granted under this plan. As of September 30, 2021, there are 900 awarded unvested restricted shares and 65,900 awarded unexercised options remaining from the plan. Restricted shares granted under the 2008 Equity Incentive Plan were awarded at no cost to the employee and vest pro rata over a two Net compensation expense related to restricted stock awards from these plans was $221 and $614 for the three and nine months ended September 30, 2021, compared to $165 and $462 for the three and nine months ended September 30, 2020. Restricted Common Stock Award September 30, 2021 December 31, 2020 Number of Shares Weighted Number of Shares Weighted Restricted Shares Unvested and outstanding at beginning of year 57,242 $ 12.23 43,457 $ 12.76 Granted 64,399 10.78 45,507 11.79 Vested (18,382) 12.51 (31,722) 12.32 Forfeited (1,500) 10.78 — — Unvested and outstanding at end of year 101,759 $ 11.29 57,242 $ 12.23 The Company accounts for stock option-based employee compensation related to the Company’s 2008 Equity Incentive Plan and 2018 Equity Incentive Plan using the fair-value-based method. Accordingly, management records compensation expense based on the value of the award as measured on the grant date and then the Company recognizes that cost over the vesting period for the award. The compensation cost recognized for stock option-based employee compensation related to these plans for the three and nine month periods ended September 30, 2021 was $2 and $7, respectively. The compensation cost recognized for stock option-based employee compensation related to these plans for the three and nine month period ended September 30, 2020 was $3 and $11, respectively. Common Stock Option Awards Option Shares Weighted Weighted Aggregate September 30, 2021 Outstanding at beginning of year 72,300 $ 11.05 Exercised (5,800) 8.99 Forfeited or expired (600) 13.76 Outstanding at end of period 65,900 $ 11.20 4.86 Exercisable at end of period 59,900 $ 10.95 4.75 $ 167 December 31, 2020 Outstanding at beginning of year 78,100 $ 11.18 Exercised — — Forfeited or expired (5,800) 11.95 Outstanding at end of year 72,300 $ 11.05 5.49 Exercisable at end of year 54,100 $ 10.82 5.37 $ 4 Information related to the 2008 Equity Incentive Plan for the respective periods follows: Nine months ended September 30, 2021 Twelve months ended December 31, 2020 Intrinsic value of options exercised $ 28 $ — Cash received from options exercised $ 52 $ — Tax benefit realized from options exercised $ — $ —

FAIR VALUE ACCOUNTING

FAIR VALUE ACCOUNTING	9 Months Ended
	Sep. 30, 2021
Fair Value Disclosures [Abstract]
FAIR VALUE ACCOUNTING	FAIR VALUE ACCOUNTING ASC Topic 820-10, “ Fair Value Measurements and Disclosures ” establishes a fair value hierarchy which requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. The topic describes three levels of inputs that may be used to measure fair value: Level 1- Quoted prices (unadjusted) for identical assets or liabilities in active markets that the Company has the ability to access as of the measurement date. Level 2- Significant other observable inputs other than Level 1 prices such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data. Level 3- Significant unobservable inputs that reflect the Company’s assumptions about the factors that market participants would use in pricing an asset or liability. A financial instrument’s categorization within the valuation hierarchy is based upon the lowest level of input within the valuation hierarchy that is significant to the fair value measurement. The fair value of securities available for sale is determined by obtaining market price quotes from independent third parties wherever such quotes are available (Level 1 inputs); or matrix pricing, which is a mathematical technique widely used in the industry to value debt securities without relying exclusively on quoted prices for the specific securities but rather by relying on the securities’ relationship to other benchmark quoted securities (Level 2 inputs). Where such quotes are not available, we utilize independent third party valuation analysis to support our own estimates and judgments in determining fair value (Level 3 inputs). Assets Measured on a Recurring Basis The following tables present the financial instruments measured at fair value on a recurring basis as of September 30, 2021 and December 31, 2020: Fair Quoted Prices in Significant Significant September 30, 2021 Investment securities: U.S. government agency obligations $ 28,410 $ — $ 28,410 $ — Obligations of states and political subdivisions 140 — 140 — Mortgage-backed securities 120,802 — 120,802 — Corporate debt securities 41,218 — 41,218 — Corporate asset-backed securities 34,615 — 34,615 — Trust preferred securities 9,240 — 9,240 — Total $ 234,425 $ — $ 234,425 $ — December 31, 2020 Investment securities: U.S. government agency obligations $ 33,365 $ — $ 33,365 $ — Obligations of states and political subdivisions 140 — 140 — Mortgage-backed securities 40,991 — 40,991 — Corporate debt securities 17,462 — 17,462 — Corporate asset backed securities 35,827 — 35,827 — Trust preferred securities 16,448 — 16,448 — Total $ 144,233 $ — $ 144,233 $ — Assets Measured on Nonrecurring Basis The following tables present the financial instruments measured at fair value on a nonrecurring basis as of September 30, 2021 and December 31, 2020: Carrying Value Quoted Prices in Significant Significant September 30, 2021 Foreclosed and repossessed assets, net $ 4 $ — $ — $ 4 Impaired loans with allocated allowances 7,976 — — 7,976 Mortgage servicing rights 4,082 — — 4,161 Total $ 12,062 $ — $ — $ 12,141 December 31, 2020 Foreclosed and repossessed assets, net $ 197 $ — $ — $ 197 Impaired loans with allocated allowances 3,037 — — 3,037 Mortgage servicing rights 3,252 — — 3,285 Total $ 6,486 $ — $ — $ 6,519 The fair value of impaired loans referenced above was determined by obtaining independent third party appraisals and/or internally developed collateral valuations to support the Company’s estimates and judgments in determining the fair value of the underlying collateral supporting impaired loans. The fair value of foreclosed and repossessed assets was determined by obtaining market price valuations from independent third parties wherever such quotes were available for other collateral owned. The Company utilized independent third party appraisals to support the Company’s estimates and judgments in determining fair value for other real estate owned. The fair value of mortgage servicing rights was estimated using discounted cash flows based on current market rates and other factors. The following table represents additional quantitative information about assets measured at fair value on a recurring and nonrecurring basis and for which we have utilized Level 3 inputs to determine their fair value at September 30, 2021. Fair Valuation Techniques (1) Significant Unobservable Inputs (2) Range September 30, 2021 Foreclosed and repossessed assets, net $ 4 Appraisal value Estimated costs to sell 10% - 15% Impaired loans with allocated allowances $ 7,976 Appraisal value Estimated costs to sell 10% - 15% Mortgage servicing rights $ 4,161 Discounted cash flows Discounted rates 9% - 12% December 31, 2020 Foreclosed and repossessed assets, net $ 197 Appraisal value Estimated costs to sell 10% - 15% Impaired loans with allocated allowances $ 3,037 Appraisal value Estimated costs to sell 10% - 15% Mortgage servicing rights $ 3,285 Discounted cash flows Discounted rates 9% - 12% (1) Fair value is generally determined through independent third-party appraisals of the underlying collateral, which generally includes various level 3 inputs which are not observable. (2) The fair value basis of impaired loans and real estate owned may be adjusted to reflect management estimates of disposal costs including, but not limited to, real estate brokerage commissions, legal fees, and delinquent property taxes. The table below represents what we would receive to sell an asset or what we would have to pay to transfer a liability in an orderly transaction between market participants at the measurement date. The carrying amount and estimated fair value of the Company’s financial instruments as of the dates indicated below were as follows: September 30, 2021 December 31, 2020 Valuation Method Used Carrying Estimated Carrying Estimated Financial assets: Cash and cash equivalents (Level I) $ 102,341 $ 102,341 $ 119,440 $ 119,440 Other interest-bearing deposits (Level II) 1,512 1,543 3,752 3,818 Securities available for sale “AFS” (Level II) 234,425 234,425 144,233 144,233 Securities held to maturity “HTM” (Level II) 67,739 65,867 43,551 43,784 Equity securities with readily determinable fair value (Level I) 327 327 200 200 Other investments (Level II) 14,965 14,965 14,948 14,948 Loans receivable, net (Level III) 1,231,822 1,255,806 1,220,538 1,239,692 Loans held for sale (Level II) 1,675 1,675 3,075 3,075 Mortgage servicing rights (Level III) 4,082 4,161 3,252 3,285 Accrued interest receivable (Level I) 4,882 4,882 5,652 5,652 Financial liabilities: Deposits (Level III) $ 1,408,315 $ 1,409,779 $ 1,295,256 $ 1,292,104 FHLB advances (Level II) 111,512 114,259 123,498 128,282 Other borrowings (Level I) 58,400 58,400 58,328 58,328 Accrued interest payable (Level I) 396 396 796 796

EARNINGS PER SHARE

EARNINGS PER SHARE	9 Months Ended
	Sep. 30, 2021
Earnings Per Share [Abstract]
EARNINGS PER SHARE	EARNINGS PER SHARE Earnings per share is based on the weighted average number of shares outstanding for the period. A reconciliation of the basic and diluted earnings per share is as follows: Three Months Ended Nine Months Ended (Share count in thousands) September 30, 2021 September 30, 2020 September 30, 2021 September 30, 2020 Basic Net income attributable to common stockholders $ 4,997 $ 3,480 $ 15,209 $ 9,155 Weighted average common shares outstanding 10,610 11,153 10,788 11,173 Basic earnings per share $ 0.47 $ 0.31 $ 1.41 $ 0.82 Diluted Net income attributable to common stockholders $ 4,997 $ 3,480 $ 15,209 $ 9,155 Weighted average common shares outstanding 10,610 11,153 10,788 11,173 Add: Dilutive stock options outstanding 13 — 10 — Average shares and dilutive potential common shares 10,623 11,153 10,798 11,173 Diluted earnings per share $ 0.47 $ 0.31 $ 1.41 $ 0.82 Additional common stock option shares that have not been included due to their antidilutive effect — 73,100 21,000 69,600

OTHER COMPREHENSIVE INCOME (LOS

OTHER COMPREHENSIVE INCOME (LOSS)	9 Months Ended
	Sep. 30, 2021
Equity [Abstract]
OTHER COMPREHENSIVE INCOME (LOSS)	OTHER COMPREHENSIVE INCOME (LOSS) The following tables show the tax effects allocated to each component of other comprehensive income (loss) for the three and nine months ended September 30, 2021 and 2020: Three months ended September 30, 2021 September 30, 2020 Before-Tax Tax Net-of-Tax Before-Tax Tax Net-of-Tax Unrealized (losses) gains on securities: Net unrealized (losses) gains arising during the period $ (1,099) $ 302 $ (797) $ 1,220 $ (335) $ 885 Reclassification adjustment for gains included in net income (42) 11 (31) — — — Other comprehensive (loss) income $ (1,141) $ 313 $ (828) $ 1,220 $ (335) $ 885 Nine Months Ended September 30, 2021 September 30, 2020 Before-Tax Tax Net-of-Tax Before-Tax Tax Net-of-Tax Unrealized (losses) gains on securities: Net unrealized (losses) gains arising during the period $ (278) $ 77 $ (201) $ 2,052 $ (564) $ 1,488 Reclassification adjustment for gains included in net income (78) 21 (57) (156) 43 (113) Other comprehensive (loss) income $ (356) $ 98 $ (258) $ 1,896 $ (521) $ 1,375 The changes in the accumulated balances for each component of other comprehensive income (loss), net of tax for the twelve months ended December 31, 2020 and the nine months ended September 30, 2021 were as follows: Unrealized Other Accumulated Beginning Balance, January 1, 2020 $ (649) $ (471) Current year-to-date other comprehensive income 2,705 1,961 Ending balance, December 31, 2020 $ 2,056 $ 1,490 Current year-to-date other comprehensive loss (356) (258) Ending balance, September 30, 2021 $ 1,700 $ 1,232 Reclassifications out of accumulated other comprehensive income (loss) for the three and nine months ended September 30, 2021 were as follows: Amounts Reclassified from Accumulated Other Comprehensive Income (Loss) Details about Accumulated Other Comprehensive Income (Loss) Components Three months ended September 30, 2021 Nine months ended September 30, 2021 (1) Affected Line Item on the Statement of Operations Unrealized gains and losses Sale of securities $ 42 $ 78 Net gains (losses) on investment securities Tax Effect (11) (21) Provision for income taxes Total reclassifications for the period $ 31 $ 57 Net income attributable to common stockholders (1) Amounts in parentheses indicate decreases to income/loss. Reclassifications out of accumulated other comprehensive income (loss) for the three and nine months ended September 30, 2020 were as follows: Amounts Reclassified from Accumulated Other Comprehensive Income (Loss) Details about Accumulated Other Comprehensive Income (Loss) Components Three months ended September 30, 2020 Nine months ended September 30, 2020 (1) Affected Line Item on the Statement of Operations Unrealized gains and losses Sale of securities $ — $ 156 Net gains (losses) on investment securities Tax Effect — (43) Provision for income taxes Total reclassifications for the period $ — $ 113 Net income attributable to common stockholders (1) Amounts in parentheses indicate decreases to profit/loss.

NATURE OF BUSINESS AND SUMMAR_2

NATURE OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Sep. 30, 2021
Accounting Policies [Abstract]
Principles of Consolidation	Principles of Consolidation – The accompanying consolidated financial statements include the accounts of the Company and the Bank. All significant intercompany accounts and transactions have been eliminated.
Use of Estimates	Use of Estimates –Preparation of consolidated financial statements in conformity with accounting principles generally accepted in the United States of America (“U.S. GAAP”) requires management to make estimates and assumptions that affect the amounts reported in the consolidated financial statements and accompanying disclosures. These estimates are based on management’s best knowledge of current events and actions the Company may undertake in the future. Estimates are used in accounting for, among other items, fair value of financial instruments, the allowance for loan losses, mortgage servicing rights, foreclosed and repossessed assets, valuation of intangible assets arising from acquisitions, useful lives for depreciation and amortization, valuation of goodwill and long-lived assets, stock based compensation, deferred tax assets, uncertain income tax positions and contingencies. Management does not anticipate any material changes to estimates made herein in the near term. Factors that may cause sensitivity to the aforementioned estimates include but are not limited to: those items described under the caption “Risk Factors” in Item 1A of the annual report on Form 10-K for the year ended December 31, 2020, filed with the SEC on March 8, 2021; the matters described in “Risk Factors” in Item 1A of the quarterly reports on Form 10-Q for the quarters ended March 31, 2021 and June 30, 2021, filed with the SEC on May 6, 2021 and August 5, 2021, respectively; the matters described in “Risk Factors” in Item 1A of this Form 10-Q; external market factors such as market interest rates and unemployment rates; changes to operating policies and procedures and changes in applicable banking regulations. Actual results may ultimately differ from estimates, although management does not generally believe such differences would materially affect the consolidated financial statements in any individual reporting period.
Investment Securities; Held to Maturity and Available for Sale	Investment Securities; Held to Maturity and Available for Sale – Management determines the appropriate classification of investment securities at the time of purchase and reevaluates such designation as of the date of each balance sheet. Securities are classified as held to maturity when the Company has the positive intent and ability to hold the securities to maturity. Held to maturity securities are stated at amortized cost. Investment securities not classified as held to maturity are classified as available for sale. Available for sale securities are stated at fair value, with unrealized holding gains and losses being reported in other comprehensive income (loss), net of tax. Unrealized losses deemed other-than-temporary due to credit issues are reported in the Company’s net income in the period in which the losses arise. Realized gains or losses on sales of available for sale securities are calculated with the specific identification method and are included in the consolidated statements of operations under net gains on investment securities. Interest income includes amortization of purchase premium or accretion of purchase discount. Amortization of premiums and accretion of discounts are recognized in interest income using the interest method over the estimated lives of the securities. The Company evaluates securities for other-than-temporary impairment at least on a quarterly basis, and more frequently when economic or market concerns warrant such evaluation. As part of such monitoring, the credit quality of individual securities and their issuer is assessed. Significant inputs used to measure the amount of other-than-temporary impairment related to credit loss include, but are not limited to: the Company’s intent and ability to sell the debt security prior to recovery, that it is more likely than not that the Company will not sell the security prior to recovery, default and delinquency rates of the underlying collateral, remaining credit support, and historical loss severities. Adjustments to market value of available for sale securities that are considered temporary are recorded in other comprehensive income or loss as separate components of stockholders’ equity, net of tax. If the unrealized loss of a security is identified as other-than-temporary based on information available, such as the decline in the creditworthiness of the issuer, external market ratings, or the anticipated or realized elimination of associated dividends, such impairments are further analyzed to determine if credit loss exists. If there is a credit loss, it will be recorded in the Company’s consolidated statement of operations. Non-credit components of the unrealized losses on available for sale securities will continue to be recognized in other comprehensive income (loss), net of tax.
Equity securities with readily determinable fair value	Equity securities with readily determinable fair value - The Company is required to maintain an investment in Federal Agricultural Mortgage Corporation (“Farmer Mac”) equity securities. Farmer Mac equity securities are carried at their fair market value, which is readily determinable. Changes in fair value are recognized as net gains (losses) on investment securities in the consolidated statement of operations.
Other Investments	Other Investments - As a member of the Federal Reserve Bank (“FRB”) System and the Federal Home Loan Bank (“FHLB”) System, the Bank is required to maintain an investment in the capital stock of these entities. These securities are “restricted” in that they can only be sold back to the respective institutions or another member institution at par. Therefore, they are less liquid than other exchange traded equity securities. As no ready market exists for these stocks, and they have no quoted market value, these investments are carried at cost and periodically evaluated for impairment based on the ultimate recovery of par value. Cash dividends are reported as other income in the consolidated statement of operations. Also included in other investments is stock of our correspondent bank, Bankers’ Bank, without readily determinable fair value. This stock is carried at cost plus or minus changes resulting from observable price changes in orderly transactions for this stock, less other-than-temporary impairment charges, if any.
Loans	Loans – Loans that management has the intent and ability to hold for the foreseeable future or until maturity or payoff are reported at the principal balance outstanding, net of: deferred loan fees and costs, accretable yield on acquired loans and non-accretable discount on purchased credit impaired (PCI) loans. Interest income is accrued on the unpaid principal balance of these loans. Loan origination fees, net of certain direct origination costs, are deferred and recognized in interest income using the interest method over the contractual life of the loan with no prepayments assumed. If the loan is prepaid, any unamortized net fee is recognized at this time. Late charge fees are recognized into income when collected. Interest income on commercial, mortgage and consumer loans is discontinued according to the following schedules: • Commercial/agricultural real estate loans past due 90 days or more; • Commercial and industrial/agricultural operating loans past due 90 days or more; • Closed end consumer installment loans past due 120 days or more; and • Residential mortgage loans and open ended consumer installment loans past due 180 days or more. Past due status is based on the contractual terms of the loan. In all cases, loans are placed on nonaccrual status or charged off at an earlier date if collection of principal or interest is considered doubtful. All interest accrued but not received for a loan placed on nonaccrual status is reversed against interest income. Interest received on such loans is accounted for on the cash basis or cost recovery method until qualifying for return to accrual status. Loans are returned to accrual status when payments are made that bring the loan account current with the contractual term of the loan and a six month payment history has been established. Interest on accruing troubled debt restructured (“TDR”), less than 90 days delinquent, is recognized as income as it accrues, based on the revised terms of the loan over an established period of continued payment. Residential mortgage loans and open ended consumer installment loans are charged off to estimated net realizable value less estimated selling costs at the earlier of when (a) the loan is deemed by management to be uncollectible, or (b) the loan becomes past due 180 days or more. Closed ended consumer installment loans are charged off to net realizable value at the earlier of when (a) the loan is deemed by management to be uncollectible, or (b) the loan becomes past due 120 days or more. Commercial/agricultural real estate, commercial and industrial and agricultural operating loans are charged off to net realizable value at the earlier of when (a) the loan is deemed by management to be uncollectible, or (b) the loan becomes past due 90 days or more.
Allowance for Loan Losses	Allowance for Loan Losses – The allowance for loan losses (“ALL”) is a valuation allowance for probable and inherent credit losses in our loan portfolio. Loan losses are charged against the ALL when management believes that the collectability of a loan balance is unlikely. Subsequent recoveries, if any, are credited to the ALL. Management estimates the required ALL balance taking into account the following factors: past loan loss experience; the nature, volume and composition of our loan portfolio; known and inherent risks in our portfolio; information about specific borrowers’ ability to repay; estimated collateral values; current economic conditions; and other relevant factors determined by management. The ALL consists of specific and general components. The specific component relates to loans that are individually classified as impaired. The general component covers non-impaired loans and is based on historical loss experience adjusted for certain qualitative factors. The entire ALL balance is available for any loan that, in management’s judgment, should be charged off.
Impaired Loans	A loan is impaired when full payment under the loan terms is not expected. Impaired loans consist of all TDRs, as well as individual loans not considered a TDR, that are either (1) rated substandard or worse, (2) on nonaccrual status or (3) PCI loans which are impaired at the time of acquisition. Substandard loans, as defined by the OCC, our primary banking regulator, are loans that are inadequately protected by the current sound worth and paying capacity of the obligor or of the collateral pledged, if any. All TDRs are individually evaluated for impairment. See Note 3, “Loans, Allowance for Loan Losses and Impaired Loans” for more information on what we consider to be a TDR. For TDR’s or substandard loans deemed to be impaired, a specific ALL allocation may be established so that the loan is reported, net, at the lower of (a) its outstanding principal balance; (b) the present value of the loan’s estimated future cash flows using the loan’s existing rate; or (c) at the fair value of any loan collateral, less estimated disposal costs, if repayment is expected solely from the underlying collateral of the loan. For TDRs less than 90+ days past due, and certain substandard loans that are less than 90+ days delinquent, the likelihood of the loan migrating to over 90 days past due is also taken into account when determining the specific ALL allocation for these particular loans. Large groups of smaller balance homogeneous loans, such as non-TDR commercial, consumer and residential real estate loans, are collectively evaluated for ALL purposes, and accordingly, are not separately identified for ALL disclosures.
Acquired Loans	Acquired Loans— Loans acquired in connection with acquisitions are recorded at their acquisition-date fair value with no carryover of related allowance for loan losses. Any allowance for loan loss on these pools reflect only losses incurred after the acquisition (meaning the present value of all cash flows expected at acquisition that no longer are expected to be received). Determining the fair value of the acquired loans involves estimating the principal and interest cash flows expected to be collected on the loans and discounting those cash flows at a market rate of interest. Management considers a number of factors in evaluating the acquisition-date fair value including: the remaining life of the acquired loans, delinquency status, estimated prepayments, payment options and other loan features, internal risk grade, estimated value of the underlying collateral and interest rate environment. Acquired loans that met the criteria for nonaccrual of interest prior to the acquisition may be considered performing upon acquisition, regardless of whether the customer is contractually delinquent, if we can reasonably estimate the timing and amount of the expected cash flows on such loans and if we expect to fully collect the new carrying value of the loans. As such, we may no longer consider the loan to be nonaccrual or nonperforming and may accrue interest on these loans, including the impact of any accretable yield. Loans acquired with deteriorated credit quality are accounted for in accordance with Accounting Standards Codification (“ASC”) 310-30, Loans and Debt Securities Acquired with Deteriorated Credit Quality (ASC 310-30) if, at acquisition, the loans have evidence of credit quality deterioration since origination and it is probable that all contractually required payments will not be collected. At acquisition, the Company considers several factors as indicators that an acquired loan has evidence of deterioration in credit quality. These factors include, but are not limited to: loans 90 days or more past due, loans with an internal risk grade of substandard or below, loans classified as non-accrual by the acquired institution, and loans that have been previously modified in a troubled debt restructuring. Under the ASC 310-30 model, the excess of cash flows expected to be collected at acquisition over recorded fair value is referred to as the accretable yield and is the interest component of expected cash flow. The accretable discount is recognized into income over the remaining life of the loan if the timing and/or amount of cash flows expected to be collected can be reasonably estimated (the accretion method). If the timing or amount of cash flows expected to be collected cannot be reasonably estimated, the cost recovery method of income recognition is used. The difference between the loan’s total scheduled principal and interest payments over all cash flows expected to be collected at acquisition, considering the impact of prepayments, is referred to as the non-accretable difference. The non-accretable difference represents contractually required principal and interest payments which the Company does not expect to collect. Over the life of the loan, management continues to estimate cash flows expected to be collected. Decreases in expected cash flows are recognized as impairments through a charge to the provision for loan losses resulting in an increase in the allowance for loan losses. Subsequent improvements in cash flows result in first, reversal of existing valuation allowances recognized subsequent to acquisition, if any, and next, an increase in the amount of accretable discount to be subsequently recognized in interest income on a prospective basis over the loan’s remaining life. Acquired loans that were not individually determined to be purchased with deteriorated credit quality are accounted for in accordance with ASC 310-20, Nonrefundable Fees and Other Costs (ASC 310-20), whereby the premium or discount derived from the fair market value adjustment, on a loan-by-loan or pooled basis, is recognized into interest income on a level yield basis over the remaining expected life of the loan or pool. For all acquired loans, the outstanding loan balances less any related accretable discount and/or non-accretable difference is referred to as the loans’ carrying amount.
Loans Held for Sale	Loans Held for Sale — Loans held for sale are those loans the Company has the intent to sell in the foreseeable future. They are carried at the lower of aggregate cost or fair value. Gains and losses on sales of loans are recognized at settlement dates, and are determined by the difference between the sales proceeds and the carrying value of the loans after allocating costs to servicing rights retained. Such gains and losses are included in non-interest income in the consolidated statements of operations. All sales are made without recourse. Interest rate lock commitments on mortgage loans to be funded and sold are valued at fair value, and are included in other assets or liabilities, if material.
Transfers of financial assets	Transfers of financial assets— Transfers of financial assets are accounted for as sales when control over the assets has been surrendered. Control over transferred assets is deemed to be surrendered when (1) the assets have been isolated from the entity, (2) the transferee obtains the right, free of conditions that constrain it from taking advantage of that right, to pledge or exchange the transferred assets, and (3) the entity does not maintain effective control over the transferred assets through an agreement to repurchase them before maturity.
Mortgage Servicing Rights	Mortgage Servicing Rights— Mortgage servicing rights (“MSR”) assets result as the Company sells loans to investors in the secondary market and retains the rights to service mortgage loans sold to others. MSR assets are initially measured at fair value; assessed for impairment at least annually; carried at the lower of the initial capitalized amount, net of accumulated amortization, or estimated fair value. MSR assets are amortized in proportion to and over the period of estimated net servicing income, with the amortization recorded in non-interest expense in the consolidated statement of operations. The valuation of MSRs and related amortization, included in mortgage servicing rights expense in the consolidated statements of operations, thereon are based on numerous factors, assumptions and judgments, such as those for: changes in the mix of loans, interest rates, prepayment speeds, and default rates. Changes in these factors, assumptions and judgments may have a material effect on the valuation and amortization of MSRs. Although management believes that the assumptions used to evaluate the MSRs for impairment are reasonable, future adjustment may be necessary if future economic conditions differ substantially from the economic assumptions used to determine the value of MSRs.
Goodwill and other intangible assets	Goodwill and other intangible assets—The Company accounts for goodwill and other intangible assets in accordance with ASC Topic 350, “Intangibles - Goodwill and Other.” The Company records the excess of the cost of acquired entities over the fair value of identifiable tangible and intangible assets acquired, less liabilities assumed, as goodwill. On a periodic basis, management assesses whether events or changes in circumstances indicate that the carrying amounts of the intangible assets may be impaired. Goodwill is not amortized but, instead, is subject to impairment tests on at least an annual basis, and more frequently if an event occurs or circumstances change that would more likely than not reduce the fair value of a reporting unit below its carrying amount. A reporting unit is defined as any distinct, separately identifiable component of the Company’s one operating segment for which complete, discrete financial information is available and reviewed regularly by the segment’s management. The Company has one reporting unit as of September 30, 2021 which is related to its banking activities. The impairment testing process is conducted by assigning net assets and goodwill to the Company’s reporting unit. An initial qualitative evaluation is made to assess the likelihood of impairment and determine whether further quantitative testing to calculate the fair value is necessary. When the qualitative evaluation indicates that impairment is more likely than not, quantitative testing is required whereby the fair value of the Company’s reporting unit is calculated and compared to the recorded book value, “step one.” If the calculated fair value of the Company’s reporting unit exceeds its carrying value, goodwill is not considered impaired and “step two” is not considered necessary. If the carrying value of the company’s reporting unit exceeds its calculated fair value, the impairment test continues (“step two”) by comparing the carrying value of the Company’s reporting unit’s goodwill to the implied fair value of goodwill. An impairment charge is recognized if the carrying value of goodwill exceeds the implied fair value of goodwill.
Foreclosed and Repossessed Assets, net	Foreclosed and Repossessed Assets, net – Assets acquired through foreclosure or repossession are initially recorded at fair value, less estimated costs to sell, which establishes a new cost basis. If the fair value declines subsequent to foreclosure or repossession, a write-down is recorded through expense. Costs incurred after acquisition are expensed and are included in non-interest expense, other in the consolidated statements of operations.
Leases	Leases - We determine if an arrangement is a lease at inception. All of our existing leases have been determined to be operating leases under ASC 842. Right-of-use (“ROU”) assets are included in other assets in our consolidated balance sheets. Operating lease liabilities are included in other liabilities in our consolidated balance sheets. Lease expense is included in non-interest expense, occupancy in the consolidated statements of operations. ROU assets represent our right to use an underlying asset for the lease term and lease liabilities represent our obligation to make lease payments arising from the lease. Operating lease ROU assets and liabilities are recognized at commencement date, based on the present value of lease payments over the lease term. As none of our existing leases provide an implicit rate, we use our incremental borrowing rate, based on information available at commencement date, in determining the present value of lease payments. The operating lease ROU asset also includes any lease payments made and excludes lease incentives. Our lease terms may include options to extend or terminate the lease, when it is reasonably certain that we will exercise that option. Lease expense is recognized based on the total contractually required lease payments, over the term of the lease, on a straight-line basis.
Debt and equity issuance cost	Debt and equity issuance costs—Debt issuance costs, which consist primarily of fees paid to note lenders, are deferred and included in other borrowings in the consolidated balance sheet. Debt issuance costs are amortized over the contractual term of the corresponding debt, as a component of interest expense on other borrowed funds in the consolidated statement of operations. Specific costs associated with the issuance of shares of the Company’s common or preferred stock are netted against proceeds and recorded in stockholders’ equity, as additional paid in capital, on the consolidated balance sheet, in the period of the share issuance.
Advertising, Marketing and Public Relations Expense	Advertising, Marketing and Public Relations Expense—The Company expenses all advertising, marketing and public relations costs as they are incurred.
Income Taxes	Income Taxes – The Company accounts for income taxes in accordance with the Financial Accounting Standards Board (FASB) Accounting Standards Codification (“ASC”) Topic 740, “Income Taxes.” Under this guidance, deferred taxes are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax basis. Deferred tax assets and liabilities are measured using enacted tax rates that will apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized as income or expense in the period that includes the enactment date. The Company regularly reviews the carrying amount of its net deferred tax assets to determine if the establishment of a valuation allowance is necessary. If based on the available evidence, it is more likely than not that all or a portion of the Company’s net deferred tax assets will not be realized in future periods, a deferred tax valuation allowance would be
Revenue Recognition	Revenue Recognition - The Company recognizes revenue in the consolidated statements of operations as it is earned and when collectability is reasonably assured. The primary source of revenue is interest income from interest earning assets, which is recognized on the accrual basis of accounting using the effective interest method. The recognition of revenues from interest earning assets is based upon formulas from underlying loan agreements, securities contracts or other similar contracts. Non-interest income is recognized on the accrual basis of accounting as services are provided or as transactions occur. Non-interest income includes fees from deposit accounts, ATM and debit card fees, mortgage banking activities, and other miscellaneous services and transactions. Commission revenue is recognized as of the effective date of the insurance policy or the date the customer is billed, whichever is later. The Company also receives contingent commissions from insurance companies which are based on the overall profitability of their relationship based primarily on the loss experience of the insurance placed by the Company. Contingent commissions from insurance companies are recognized when determinable. Commission revenue is included in other non-interest income in the consolidated statement of operations.
Earnings Per Share	Earnings Per Share – Basic earnings per common share is net income or loss divided by the weighted average number of common shares outstanding during the period. Diluted earnings per common share includes the dilutive effect of additional potential common shares issuable during the period, consisting of stock options outstanding under the Company’s stock incentive plans that have an exercise price that is less than the Company’s stock price on the reporting date.
Loss Contingencies	Loss Contingencies— Loss contingencies, including claims and legal actions arising in the normal course of business, are recorded as liabilities when the likelihood of loss is probable and an amount of loss can be reasonably estimated.
Other Comprehensive Income	Other Comprehensive Income — Accumulated and other comprehensive income or loss is comprised of the unrealized and realized gains and losses on securities available for sale, net of tax, and is shown on the accompanying consolidated statements of comprehensive income.
Operating Segments	Operating Segments— While our executive officers monitor the revenue streams of the various banking products and services, operations are managed and financial performance is evaluated on a Company-wide basis. Accordingly, all of the Company’s banking operations are considered by management to be aggregated in one reportable operating segment.
Reclassifications	Reclassifications – Certain items previously reported were reclassified for consistency with the current presentation.
Recent Accounting Pronouncements	Recent Accounting Pronouncements— The Financial Accounting Standards Board (FASB) issues Accounting Standards Updates (ASUs) to the FASB Accounting Standards Codification (ASC). This section provides a summary description of recent ASUs that have potentially significant implications (elected or required) within the consolidated financial statements, or that management expects may have a significant impact on financial statements issued in the near future. Recent Accounting Pronouncements—Adopted ASU 2018-13, Fair Value Measurement (Topic 820)— The ASU modifies disclosure requirements on fair value measurements. This ASU removes requirements to disclose, (1) the amount of and reasons for transfers between Level 1 and Level 2 of the fair value hierarchy, and (2) the policy for timing of transfers between levels and the valuation processes for Level 3 fair value measurements. ASU 2018-13 clarifies that, disclosure regarding measurement uncertainty, is intended to communicate information about the uncertainty in measurement, as of the reporting date. ASU 2018-13 adds certain disclosure requirements, including (1) disclosure of changes in unrealized gains and losses for the period included in other comprehensive income for recurring Level 3 fair value measurements, and (2) the range and weighted average of significant unobservable inputs used to develop Level 3 fair value measurements. The Company adopted this ASU, in the first quarter of 2020. The amendments on (1) changes in unrealized gains and losses, (2) the range and weighted average of significant unobservable inputs used to develop Level 3 fair value measurements, and (3) the narrative description of measurement uncertainty, are being applied prospectively. All other amendments have been applied retrospectively for all periods presented. Adoption of this ASU had no material impact on its consolidated financial position or results of operations. ASU 2018-15, Intangibles - Goodwill and Other - Internal-Use Software (Subtopic 350-40)— The ASU was issued to help entities evaluate the accounting for fees paid by a customer in a cloud computing arrangement (hosting arrangement), by providing guidance for determining when the arrangement includes a software license. The amendments align the requirements for capitalizing implementation costs incurred in a hosting arrangement that is a service contract, with similar costs to develop or obtain internal-use software (and hosting arrangements that include an internal use software license). The accounting for the service element of a hosting arrangement that is a service contract is not affected by the amendments. This guidance became effective for the Company beginning in the first quarter of 2020. Adoption of this ASU had no material impact on its consolidated financial statements. ASU 2020-04 and ASU 2021-01, Reference Rate Reform (Topic 848) - Facilitation of the Effects of Reference Rate Reform on Financial Reporting-- These ASUs provide optional and temporary relief, in the form of optional expedients and exceptions, for applying GAAP to modifications of contacts, hedging relationships and other transactions affected by reference rate (e.g. LIBOR) reforms. ASU 2020-04 and ASU 2021-01 are effective for the Company immediately and through December 31, 2022. The Company utilizes LIBOR, among other indexes, as a reference rate for underwriting variable rate loans. Reference rate reform has not had, nor does the Company expect it to have, a material effect on the Company’s consolidated balance sheet, operations or cash flows. Recently Issued, But Not Yet Effective Accounting Pronouncements ASU 2016-13; Financial Instruments-Credit Losses (Topic 326), Measurement of Credit Losses on Financial Instruments-- The ASU changes accounting for credit losses on loans receivable and debt securities from an incurred loss methodology to an expected credit loss methodology. Among other things, ASU 2016-13 requires the measurement of all expected credit losses for financial assets held at the reporting date based on historical experience, current conditions, and reasonable and supportable forecasts. Accordingly, ASU 2016-13 requires the use of forward-looking information to form credit loss estimates. Many of the loss estimation techniques applied today will still be permitted, though the inputs to those techniques will change to reflect the full amount of expected credit losses. In addition, ASU 2016-13 amends the accounting for credit losses on debt securities and purchased financial assets with credit deterioration. In November, 2019, the FASB issued ASU 2019-10, which delayed the effective date for ASU 2016-13 for smaller reporting companies, resulting in ASU 2016-13 becoming effective in the first quarter of 2023 for the Company. Earlier adoption is permitted; however, the Company does not currently plan to adopt the ASU early. Management is assessing alternative loss estimation methodologies and the Company’s data and system needs in order to evaluate the impact that adoption of this standard will have on the Company’s financial condition and results of operations. The Company anticipates recording the effect of implementing this ASU through a cumulative-effect adjustment through retained earnings as of the beginning of the reporting period in which the ASU is effective, which will be January 1, 2023.
Fair Value Measurement	ASC Topic 820-10, “ Fair Value Measurements and Disclosures ” establishes a fair value hierarchy which requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. The topic describes three levels of inputs that may be used to measure fair value: Level 1- Quoted prices (unadjusted) for identical assets or liabilities in active markets that the Company has the ability to access as of the measurement date. Level 2- Significant other observable inputs other than Level 1 prices such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data. Level 3- Significant unobservable inputs that reflect the Company’s assumptions about the factors that market participants would use in pricing an asset or liability. A financial instrument’s categorization within the valuation hierarchy is based upon the lowest level of input within the valuation hierarchy that is significant to the fair value measurement.

INVESTMENT SECURITIES (Tables)

INVESTMENT SECURITIES (Tables)	9 Months Ended
	Sep. 30, 2021
Investments, Debt and Equity Securities [Abstract]
Schedule of Available-for-sale Securities Reconciliation	The amortized cost, estimated fair value and related unrealized gains and losses on securities available for sale and held to maturity as of September 30, 2021 and December 31, 2020, respectively, were as follows: Available for sale securities Amortized Gross Gross Estimated September 30, 2021 U.S. government agency obligations $ 27,862 $ 553 $ 5 $ 28,410 Obligations of states and political subdivisions 140 — — 140 Mortgage-backed securities 120,684 738 620 120,802 Corporate debt securities 40,676 720 178 41,218 Corporate asset-based securities 34,522 150 57 34,615 Trust preferred securities 8,841 399 — 9,240 Total available for sale securities $ 232,725 $ 2,560 $ 860 $ 234,425 December 31, 2020 U.S. government agency obligations $ 33,048 $ 387 $ 70 $ 33,365 Obligations of states and political subdivisions 140 — — 140 Mortgage-backed securities 39,454 1,537 — 40,991 Corporate debt securities 17,199 372 109 17,462 Corporate asset-based securities 36,039 104 316 35,827 Trust preferred securities 16,297 189 38 16,448 Total available for sale securities $ 142,177 $ 2,589 $ 533 $ 144,233
Schedule of Held-to-Maturity Securities	Held to maturity securities Amortized Gross Gross Estimated September 30, 2021 Obligations of states and political subdivisions $ 4,600 $ 1 $ 2 $ 4,599 Mortgage-backed securities 63,139 152 2,023 61,268 Total held to maturity securities $ 67,739 $ 153 $ 2,025 $ 65,867 December 31, 2020 Obligations of states and political subdivisions $ 600 $ 2 $ — $ 602 Mortgage-backed securities 42,951 265 34 43,182 Total held to maturity securities $ 43,551 $ 267 $ 34 $ 43,784
Schedule of Maturity of Securities	The estimated fair value of securities at September 30, 2021 and December 31, 2020, by contractual maturity, is shown below. Expected maturities will differ from contractual maturities on mortgage-backed securities because borrowers may have the right to call or prepay obligations with or without call or prepayment penalties. Expected maturities may differ from contractual maturities on certain agency and municipal securities due to the call feature. September 30, 2021 December 31, 2020 Available for sale securities Amortized Estimated Amortized Estimated Due in one year or less $ 140 $ 140 $ — $ — Due after one year through five years 6,413 6,705 3,833 4,095 Due after five years through ten years 50,890 51,832 44,405 44,880 Due after ten years 54,598 54,946 54,485 54,267 Total securities with contractual maturities $ 112,041 $ 113,623 $ 102,723 $ 103,242 Mortgage-backed securities 120,684 120,802 39,454 40,991 Total available for sale securities $ 232,725 $ 234,425 $ 142,177 $ 144,233 September 30, 2021 December 31, 2020 Held to maturity securities Amortized Estimated Amortized Estimated Due after one year through five years $ 4,300 $ 4,301 $ 200 $ 200 Due after five years through ten years 300 298 400 402 Total securities with contractual maturities 4,600 4,599 600 602 Mortgage-backed securities 63,139 61,268 42,951 43,182 Total held to maturity securities $ 67,739 $ 65,867 $ 43,551 $ 43,784
Schedule of Available-for-Sale Securities with Unrealized Losses	Securities with unrealized losses at September 30, 2021 and December 31, 2020, aggregated by investment category and length of time that individual securities have been in a continuous unrealized loss position, were as follows: Less than 12 Months 12 Months or More Total Available for sale securities Fair Unrealized Fair Unrealized Fair Unrealized September 30, 2021 U.S. government agency obligations $ — $ — $ 1,309 $ 5 $ 1,309 $ 5 Mortgage-backed securities 82,600 620 — — 82,600 620 Corporate debt securities 12,417 96 1,418 82 13,835 178 Corporate asset-based securities 15,038 57 — — 15,038 57 Trust preferred securities — — — — — — Total $ 110,055 $ 773 $ 2,727 $ 87 $ 112,782 $ 860 December 31, 2020 U.S. government agency obligations $ 7,654 $ 17 $ 6,834 $ 53 $ 14,488 $ 70 Corporate debt securities 3,447 27 1,418 82 4,865 109 Corporate asset-based securities — — 24,310 316 24,310 316 Trust preferred securities 5,612 38 — — 5,612 38 Total $ 16,713 $ 82 $ 32,562 $ 451 $ 49,275 $ 533
Schedule of Held-to-Maturity Securities with Unrealized Losses	Less than 12 Months 12 Months or More Total Held to maturity securities Fair Unrealized Fair Unrealized Fair Unrealized September 30, 2021 Obligations of states and political subdivisions $ 398 $ 2 $ — $ — $ 398 $ 2 Mortgage-backed securities 54,515 1,874 3,288 149 57,803 2,023 Total $ 54,913 $ 1,876 $ 3,288 $ 149 $ 58,201 $ 2,025 December 31, 2020 Mortgage-backed securities $ 16,538 $ 34 $ — $ — $ 16,538 $ 34 Total $ 16,538 $ 34 $ — $ — $ 16,538 $ 34

LOANS, ALLOWANCE FOR LOAN LOS_2

LOANS, ALLOWANCE FOR LOAN LOSSES AND IMPAIRED LOANS (Tables)	9 Months Ended
	Sep. 30, 2021
Receivables [Abstract]
Schedule of Loans by Risk Rating	Below is a summary of originated and acquired loans by type and risk rating as of September 30, 2021: 1 to 5 6 7 8 9 TOTAL Originated Loans: Commercial/Agricultural real estate: Commercial real estate $ 507,305 $ 300 $ 935 $ — $ — $ 508,540 Agricultural real estate 48,053 378 651 — — 49,082 Multi-family real estate 149,802 292 — — — 150,094 Construction and land development 76,366 — 8,033 — — 84,399 C&I/Agricultural operating: Commercial and industrial 87,481 16 3,084 — — 90,581 Agricultural operating 23,744 22 1,624 — — 25,390 Residential mortgage: Residential mortgage 65,733 — 3,253 — — 68,986 Purchased HELOC loans 3,756 — 165 — — 3,921 Consumer installment: Originated indirect paper 17,511 — 178 — — 17,689 Other consumer 9,344 — 70 — — 9,414 Originated loans before SBA PPP loans 989,095 1,008 17,993 — — 1,008,096 SBA PPP loans 31,301 — — — — 31,301 Total originated loans $ 1,020,396 $ 1,008 $ 17,993 $ — $ — $ 1,039,397 Acquired Loans: Commercial/Agricultural real estate: Commercial real estate $ 126,472 $ 1,342 $ 1,970 $ — $ — $ 129,784 Agricultural real estate 22,517 — 5,035 — — 27,552 Multi-family real estate 5,928 — — — — 5,928 Construction and land development 949 190 — — — 1,139 C&I/Agricultural operating: Commercial and industrial 16,243 8 303 — — 16,554 Agricultural operating 4,251 — 290 — — 4,541 Residential mortgage: Residential mortgage 29,253 — 1,542 — — 30,795 Consumer installment: Other consumer 512 — 4 — — 516 Total acquired loans $ 206,125 $ 1,540 $ 9,144 $ — $ — $ 216,809 Total Loans: Commercial/Agricultural real estate: Commercial real estate $ 633,777 $ 1,642 $ 2,905 $ — $ — $ 638,324 Agricultural real estate 70,570 378 5,686 — — 76,634 Multi-family real estate 155,730 292 — — — 156,022 Construction and land development 77,315 190 8,033 — — 85,538 Commercial/Agricultural non-real estate: Commercial and industrial 103,724 24 3,387 — — 107,135 Agricultural operating 27,995 22 1,914 — — 29,931 Residential mortgage: Residential mortgage 94,986 — 4,795 — — 99,781 Purchased HELOC loans 3,756 — 165 — — 3,921 Consumer installment: Originated indirect paper 17,511 — 178 — — 17,689 Other Consumer 9,856 — 74 — — 9,930 Gross loans before SBA PPP Loans 1,195,220 2,548 27,137 — — 1,224,905 SBA PPP loans 31,301 — — — — $ 31,301 Gross loans $ 1,226,521 $ 2,548 $ 27,137 $ — $ — $ 1,256,206 Less: Unearned net deferred fees and costs and loans in process (3,486) Unamortized discount on acquired loans (4,066) Allowance for loan losses (16,832) Loans receivable, net $ 1,231,822 Below is a summary of originated and acquired loans by type and risk rating as of December 31, 2020: 1 to 5 6 7 8 9 TOTAL Originated Loans: Commercial/Agricultural real estate: Commercial real estate $ 349,482 $ 543 $ 1,088 $ — $ — $ 351,113 Agricultural real estate 30,041 446 1,254 — — 31,741 Multi-family real estate 112,423 308 — — — 112,731 Construction and land development 87,763 — 3,478 — — 91,241 C&I/Agricultural operating: Commercial and industrial 91,474 20 3,796 — — 95,290 Agricultural operating 22,462 934 1,061 — — 24,457 Residential mortgage: Residential mortgage 82,097 7 4,179 — — 86,283 Purchased HELOC loans 5,959 — 301 — — 6,260 Consumer installment: Originated indirect paper 25,616 — 235 — — 25,851 Other Consumer 11,986 — 70 — — 12,056 Originated loans before SBA PPP loans 819,303 2,258 15,462 — — 837,023 SBA PPP loans 123,702 — — — — 123,702 Total originated loans $ 943,005 $ 2,258 $ 15,462 $ — $ — $ 960,725 Acquired Loans: Commercial/Agricultural real estate: Commercial real estate $ 148,303 $ 4,274 $ 3,985 $ — $ — $ 156,562 Agricultural real estate 31,147 — 5,907 — — 37,054 Multi-family real estate 9,273 — 148 — — 9,421 Construction and land development 7,237 — 39 — — 7,276 C&I/Agricultural operating: Commercial and industrial 20,918 9 336 — — 21,263 Agricultural operating 7,838 — 490 — — 8,328 Residential mortgage: Residential mortgage 42,805 131 2,167 — — 45,103 Consumer installment: Other Consumer 1,150 — 7 — — 1,157 Total acquired loans $ 268,671 $ 4,414 $ 13,079 $ — $ — $ 286,164 Total Loans: Commercial/Agricultural real estate: Commercial real estate $ 497,785 $ 4,817 $ 5,073 $ — $ — 507,675 Agricultural real estate 61,188 446 7,161 — — 68,795 Multi-family real estate 121,696 308 148 — — 122,152 Construction and land development 95,000 — 3,517 — — 98,517 C&I/Agricultural operating: Commercial and industrial 112,392 29 4,132 — — 116,553 Agricultural operating 30,300 934 1,551 — — 32,785 Residential mortgage: Residential mortgage 124,902 138 6,346 — — 131,386 Purchased HELOC loans 5,959 — 301 — — 6,260 Consumer installment: Originated indirect paper 25,616 — 235 — — 25,851 Other Consumer 13,136 — 77 — — 13,213 Gross loans before SBA PPP loans 1,087,974 6,672 28,541 — — 1,123,187 SBA PPP loans 123,702 — — — — 123,702 Gross loans $ 1,211,676 $ 6,672 $ 28,541 $ — $ — $ 1,246,889 Less: Unearned net deferred fees and costs and loans in process (4,245) Unamortized discount on acquired loans (5,063) Allowance for loan losses (17,043) Loans receivable, net $ 1,220,538
Schedule of SBA PPP Loans by Round Activity	The following table summarizes SBA PPP loans at September 30, 2021 and December 31, 2020: 2020 Originations 2021 Originations Total Balance Net Deferred Fee Income Balance Net Deferred Fee Income Balance Net Deferred Fee Income SBA PPP loans, December 31, 2020 $ 123,702 $ 2,991 $ — $ — $ 123,702 $ 2,991 2021 SBA PPP loan originations — — 47,467 1,770 47,467 1,770 Less: 2021 SBA PPP loan forgiveness and fee accretion (52,238) (1,706) — (44) (52,238) (1,750) SBA PPP loans, March 31, 2021 71,464 1,285 47,467 1,726 118,931 3,011 2021 SBA PPP loan originations — — 8,323 1,715 8,323 1,715 Less: 2021 SBA PPP loan forgiveness and fee accretion (50,057) (977) (2,272) (332) (52,329) (1,309) SBA PPP loans, June 30, 2021 21,407 308 53,518 $ 3,109 74,925 3,417 2021 SBA PPP loan originations — — 64 9 64 9 Less: 2021 SBA PPP loan forgiveness and fee accretion (18,286) (279) (25,402) (1,599) (43,688) (1,878) SBA PPP loans, September 30, 2021 $ 3,121 $ 29 $ 28,180 $ 1,519 $ 31,301 $ 1,548
Schedule of Changes of Impaired Loans and Non-Impaired Loans	Changes in the ALL by loan type for the periods presented below were as follows: Commercial/Agricultural Real Estate C&I/Agricultural operating Residential Mortgage Consumer Installment Unallocated Total Three months ended September 30, 2021 Allowance for Loan Losses: Beginning balance, July 1, 2021 $ 10,890 $ 2,182 $ 771 $ 362 $ 855 $ 15,060 Charge-offs — — — (12) — (12) Recoveries 4 10 — 5 — 19 Provision 1,004 (218) (185) (80) (83) 438 Total allowance on originated loans 11,898 1,974 586 275 772 15,505 Purchased credit impaired loans — — — — — — Other acquired loans: Beginning balance, July 1, 2021 1,468 81 231 5 — 1,785 Charge-offs — — — (24) — (24) Recoveries — 3 1 — — 4 Provision (371) (10) (106) 49 — (438) Total allowance on other acquired loans 1,097 74 126 30 — 1,327 Total allowance on acquired loans 1,097 74 126 30 — 1,327 Ending balance, September 30, 2021 $ 12,995 $ 2,048 $ 712 $ 305 $ 772 $ 16,832 Commercial/Agricultural Real Estate C&I/Agricultural operating Residential Mortgage Consumer Installment Unallocated Total Nine months ended September 30, 2021 Allowance for Loan Losses: Beginning balance, January 1, 2021 $ 10,271 $ 2,112 $ 1,041 $ 489 $ 906 $ 14,819 Charge-offs (51) — — (49) — (100) Recoveries 10 48 9 36 — 103 Provision 1,668 (186) (464) (201) (134) 683 Total allowance on originated loans 11,898 1,974 586 275 772 15,505 Purchased credit impaired loans — — — — — — Other acquired loans: Beginning balance, January 1, 2021 1,684 141 335 64 — 2,224 Charge-offs (200) (7) — (27) — (234) Recoveries — 13 3 4 — 20 Provision (387) (73) (212) (11) — (683) Total allowance on other acquired loans 1,097 74 126 30 — 1,327 Total allowance on acquired loans 1,097 74 126 30 — 1,327 Ending balance, September 30, 2021 $ 12,995 $ 2,048 $ 712 $ 305 $ 772 $ 16,832 Allowance for Loan Losses at September 30, 2021: Amount of allowance for loan losses arising from loans individually evaluated for impairment $ 1,033 $ 271 $ 59 $ — $ — $ 1,363 Amount of allowance for loan losses arising from loans collectively evaluated for impairment $ 11,962 $ 1,777 $ 653 $ 305 $ 772 $ 15,469 Loans Receivable as of September 30, 2021: — Ending balance of originated loans $ 792,115 $ 147,272 $ 72,907 $ 27,103 $ — $ 1,039,397 Ending balance of purchased credit-impaired loans 9,183 1,219 1,097 — — 11,499 Ending balance of other acquired loans 155,220 19,876 29,698 516 — 205,310 Ending balance of loans $ 956,518 $ 168,367 $ 103,702 $ 27,619 $ — $ 1,256,206 Ending balance: individually evaluated for impairment $ 22,744 $ 6,451 $ 7,705 $ 291 $ — $ 37,191 Ending balance: collectively evaluated for impairment $ 933,774 $ 161,916 $ 95,997 $ 27,328 $ — $ 1,219,015 Commercial/Agricultural Real Estate C&I/Agricultural operating Residential Mortgage Consumer Installment Unallocated Total Three months ended September 30, 2020 Allowance for Loan Losses: Beginning balance, July 1, 2020 $ 8,297 $ 1,778 $ 980 $ 480 $ 574 $ 12,109 Charge-offs — (103) (4) (10) — (117) Recoveries 74 — 2 18 — 94 Provision 430 188 (15) 64 56 723 Total allowance on originated loans 8,801 1,863 963 552 630 12,809 Purchased credit impaired loans — — — — — — Other acquired loans: Beginning balance, July 1, 2020 746 334 112 72 — 1,264 Charge-offs — — (47) — — (47) Recoveries 1 30 — 2 — 33 Provision 623 (58) 199 13 — 777 Total allowance on other acquired loans 1,370 306 264 87 — 2,027 Total allowance on acquired loans 1,370 306 264 87 — 2,027 Ending balance, September 30, 2020 $ 10,171 $ 2,169 $ 1,227 $ 639 $ 630 $ 14,836 Commercial/Agricultural Real Estate C&I/Agricultural operating Residential Mortgage Consumer Installment Unallocated Total Nine months ended September 30, 2020 Allowance for Loan Losses: Beginning balance, January 1, 2020 $ 6,205 $ 1,643 $ 879 $ 467 $ 357 $ 9,551 Charge-offs — (632) (4) (124) — (760) Recoveries 74 — 7 55 — 136 Provision 2,522 852 81 154 273 3,882 Total allowance on originated loans $ 8,801 $ 1,863 $ 963 $ 552 $ 630 $ 12,809 Purchased credit impaired loans — — — — — — Other acquired loans Beginning balance, January 1, 2020 526 27 163 53 — 769 Charge-offs — (159) (74) (2) — (235) Recoveries 77 30 14 4 — 125 Provision 767 408 161 32 — 1,368 Total allowance on other acquired loans 1,370 306 264 87 — 2,027 Total allowance on acquired loans 1,370 306 264 87 — 2,027 Ending balance, September 30, 2020 $ 10,171 $ 2,169 $ 1,227 $ 639 $ 630 $ 14,836 Allowance for Loan Losses at September 30, 2020: Amount of allowance for loan losses arising from loans individually evaluated for impairment $ 772 $ 159 $ 249 $ 1 $ — $ 1,181 Amount of allowance for loan losses arising from loans collectively evaluated for impairment $ 9,399 $ 2,010 $ 978 $ 638 $ 630 $ 13,655 Loans Receivable as of September 30, 2020 Ending balance of originated loans $ 535,698 $ 243,449 $ 96,647 $ 41,756 $ — $ 917,550 Ending balance of purchased credit-impaired loans 21,453 2,077 1,553 — — 25,083 Ending balance of other acquired loans 215,671 31,970 50,201 1,409 — 299,251 Ending balance of loans $ 772,822 $ 277,496 $ 148,401 $ 43,165 $ — $ 1,241,884 Ending balance: individually evaluated for impairment $ 33,596 $ 7,894 $ 9,833 $ 366 $ — $ 51,689 Ending balance: collectively evaluated for impairment $ 739,226 $ 269,602 $ 138,568 $ 42,799 $ — $ 1,190,195 Commercial/Agricultural Real Estate C&I/Agricultural operating Residential Mortgage Consumer Installment Unallocated Total Allowance for Loan Losses at December 31, 2020: Amount of allowance for loan losses arising from loans individually evaluated for impairment $ 698 $ 190 $ 226 $ 1 $ — $ 1,115 Amount of allowance for loan losses arising from loans collectively evaluated for impairment $ 11,257 $ 2,063 $ 1,150 $ 552 $ 906 $ 15,928 Loans Receivable as of December 31, 2020: Ending balance of originated loans $ 586,826 $ 243,449 $ 92,543 $ 37,907 $ — $ 960,725 Ending balance of purchased credit-impaired loans 15,100 1,534 1,312 — — 17,946 Ending balance of other acquired loans 195,213 28,057 43,791 1,157 — 268,218 Ending balance of loans $ 797,139 $ 273,040 $ 137,646 $ 39,064 $ — $ 1,246,889 Ending balance: individually evaluated for impairment $ 26,303 $ 7,115 $ 9,621 $ 358 $ — $ 43,397 Ending balance: collectively evaluated for impairment $ 770,836 $ 265,925 $ 128,025 $ 38,706 $ — $ 1,203,492
Schedule of Loans Receivable	Loans receivable by loan type as of the end of the periods shown below were as follows: Commercial/Agricultural Real Estate Loans C&I/Agricultural Operating Residential Mortgage Consumer Installment Totals September 30, 2021 December 31, 2020 September 30, 2021 December 31, 2020 September 30, 2021 December 31, 2020 September 30, 2021 December 31, 2020 September 30, 2021 December 31, 2020 Performing loans Performing TDR loans $ 4,711 $ 4,695 $ 3,685 $ 3,836 $ 2,883 $ 3,142 $ 44 $ 49 $ 11,323 $ 11,722 Performing loans other 942,813 786,533 163,308 266,975 99,147 131,470 27,484 38,856 1,232,752 1,223,834 Total performing loans 947,524 791,228 166,993 270,811 102,030 134,612 27,528 38,905 1,244,075 1,235,556 Nonperforming loans (1) Nonperforming TDR loans 3,337 4,691 600 1,287 426 777 3 — 4,366 6,755 Nonperforming loans other 5,657 1,220 774 942 1,246 2,257 88 159 7,765 4,578 Total nonperforming loans 8,994 5,911 1,374 2,229 1,672 3,034 91 159 12,131 11,333 Total loans $ 956,518 $ 797,139 $ 168,367 $ 273,040 $ 103,702 $ 137,646 $ 27,619 $ 39,064 $ 1,256,206 $ 1,246,889 (1) Nonperforming loans are either 90+ days past due or nonaccrual.
Schedule of Aging Analysis of the Bank Real Estate and Consumer Loans	An aging analysis of the Company’s commercial/agricultural real estate, C&I, agricultural operating, residential mortgage, consumer installment and purchased third party loans as of September 30, 2021 and December 31, 2020, respectively, was as follows: 30-59 Days Past Due and Accruing 60-89 Days Past Due and Accruing Greater Than 89 Days Past Due and Accruing Total Nonaccrual Loans Total Past Due Accruing and Nonaccrual Loans Current Total September 30, 2021 Commercial/Agricultural real estate: Commercial real estate $ 5,613 $ — $ — $ 5,613 $ 872 $ 6,485 $ 631,839 $ 638,324 Agricultural real estate 345 — — 345 3,567 3,912 72,722 76,634 Multi-family real estate — — — — — — 156,022 156,022 Construction and land development 48 — — 48 4,555 4,603 80,935 85,538 C&I/Agricultural operating: Commercial and industrial 21 — — 21 311 332 106,803 107,135 C&I SBA PPP loans — — — — — — 31,301 31,301 Agricultural operating 199 — — 199 1,063 1,262 28,669 29,931 Residential mortgage: Residential mortgage 2,085 782 409 3,276 1,098 4,374 95,407 99,781 Purchased HELOC loans 232 — — 232 165 397 3,524 3,921 Consumer installment: Originated indirect paper 105 1 14 120 51 171 17,518 17,689 Other Consumer 37 4 2 43 24 67 9,863 9,930 Total $ 8,685 $ 787 $ 425 $ 9,897 $ 11,706 $ 21,603 $ 1,234,603 $ 1,256,206 December 31, 2020 Commercial/Agricultural real estate: Commercial real estate $ 9,568 $ 467 $ — $ 10,035 $ 679 $ 10,714 $ 496,961 $ 507,675 Agricultural real estate 411 48 — 459 5,084 5,543 63,252 68,795 Multi-family real estate 308 — — 308 148 456 121,696 122,152 Construction and land development 3,898 — — 3,898 — 3,898 94,619 98,517 C&I/Agricultural operating: Commercial and industrial 436 491 — 927 357 1,284 115,269 116,553 SBA PPP loans — — — — — — 123,702 123,702 Agricultural operating 1,499 200 — 1,699 1,872 3,571 29,214 32,785 Residential mortgage: Residential mortgage 2,238 372 516 3,126 2,217 5,343 126,043 131,386 Purchased HELOC loans 338 94 67 499 234 733 5,527 6,260 Consumer installment: Originated indirect paper 90 37 — 127 133 260 25,591 25,851 Other Consumer 100 14 3 117 23 140 13,073 13,213 Total $ 18,886 $ 1,723 $ 586 $ 21,195 $ 10,747 $ 31,942 $ 1,214,947 $ 1,246,889
Schedule of Bank Impaired Loans	A summary of the Company’s loans individually evaluated for impairment as of September 30, 2021, December 31, 2020 and September 30, 2020 was as follows: Three Months Ended Nine Months Ended Recorded Investment Unpaid Principal Balance Related Allowance Average Recorded Investment Interest Income Recognized Average Recorded Investment Interest Income Recognized September 30, 2021 With No Related Allowance Recorded: Commercial/Agricultural real estate $ 16,820 $ 16,820 $ — $ 19,618 $ 172 $ 20,417 $ 663 C&I/Agricultural operating 3,451 3,451 — 3,484 29 4,893 119 Residential mortgage 7,291 7,291 — 7,498 79 7,917 240 Consumer installment 291 291 — 284 3 324 9 Total $ 27,853 $ 27,853 $ — $ 30,884 $ 283 $ 33,551 $ 1,031 With An Allowance Recorded: Commercial/Agricultural real estate $ 5,924 $ 5,924 $ 1,033 $ 3,558 $ — $ 4,107 $ 62 C&I/Agricultural operating 3,000 3,000 271 3,041 41 1,891 82 Residential mortgage 414 414 59 547 2 747 17 Consumer installment — — — — — 1 — Total $ 9,338 $ 9,338 $ 1,363 $ 7,146 $ 43 $ 6,746 $ 161 September 30, 2021 Totals: Commercial/Agricultural real estate $ 22,744 $ 22,744 $ 1,033 $ 23,176 $ 172 $ 24,524 $ 725 C&I/Agricultural operating 6,451 6,451 271 6,525 70 6,784 201 Residential mortgage 7,705 7,705 59 8,045 81 8,664 257 Consumer installment 291 291 — 284 3 325 9 Total $ 37,191 $ 37,191 $ 1,363 $ 38,030 $ 326 $ 40,297 $ 1,192 Recorded Investment Unpaid Principal Balance Related Allowance Average Recorded Investment Interest Income Recognized December 31, 2020 With No Related Allowance Recorded: Commercial/Agricultural real estate $ 24,013 $ 24,013 $ — $ 32,264 $ 1,894 C&I/Agricultural operating 6,334 6,334 — 7,906 284 Residential mortgage 8,542 8,542 — 8,619 450 Consumer installment 356 356 — 368 30 Total $ 39,245 $ 39,245 $ — $ 49,157 $ 2,658 With An Allowance Recorded: Commercial/Agricultural real estate $ 2,290 $ 2,290 $ 698 $ 2,217 $ 100 C&I/Agricultural operating 781 781 190 636 22 Residential mortgage 1,079 1,079 226 1,255 54 Consumer installment 2 2 1 35 1 Total $ 4,152 $ 4,152 $ 1,115 $ 4,143 $ 177 December 31, 2020 Totals Commercial/Agricultural real estate $ 26,303 $ 26,303 $ 698 $ 34,481 $ 1,994 C&I/Agricultural operating 7,115 7,115 190 8,542 306 Residential mortgage 9,621 9,621 226 9,874 504 Consumer installment 358 358 1 403 31 Total $ 43,397 $ 43,397 $ 1,115 $ 53,300 $ 2,835 Three Months Ended Nine Months Ended Recorded Investment Unpaid Principal Balance Related Allowance Average Recorded Investment Interest Income Recognized Average Recorded Investment Interest Income Recognized September 30, 2020 With No Related Allowance Recorded: Commercial/Agricultural real estate $ 30,419 $ 30,419 $ — $ 30,344 $ 454 $ 35,467 $ 1,374 C&I/Agricultural operating 6,860 6,860 — 7,070 35 8,169 188 Residential mortgage 8,715 8,715 — 8,668 107 8,705 356 Consumer installment 363 363 — 363 6 371 23 Total $ 46,357 $ 46,357 $ — $ 46,445 $ 602 $ 52,712 $ 1,941 With An Allowance Recorded: Commercial/Agricultural real estate $ 3,177 $ 3,177 $ 772 $ 3,597 $ 48 $ 2,660 $ 73 C&I/Agricultural operating 1,034 1,034 159 669 — 762 12 Residential mortgage 1,118 1,118 249 970 7 1,275 36 Consumer installment 3 3 1 9 — 35 — Total $ 5,332 $ 5,332 $ 1,181 $ 5,245 $ 55 $ 4,732 $ 121 September 30, 2020 Totals: Commercial/Agricultural real estate $ 33,596 $ 33,596 $ 772 $ 33,941 $ 502 $ 38,127 $ 1,447 C&I/Agricultural operating 7,894 7,894 159 7,739 35 8,931 200 Residential mortgage 9,833 9,833 249 9,638 114 9,980 392 Consumer installment 366 366 1 372 6 406 23 Total $ 51,689 $ 51,689 $ 1,181 $ 51,690 $ 657 $ 57,444 $ 2,062
Schedule of Troubled Debt Restructuring	Following is a summary of TDR loans by accrual status as of September 30, 2021 and December 31, 2020. September 30, 2021 December 31, 2020 Troubled debt restructure loans: Accrual status $ 11,365 $ 11,742 Non-accrual status 4,324 6,735 Total $ 15,689 $ 18,477 The following provides detail, including specific reserve and reasons for modification, related to loans identified as TDRs during the three and nine months ended September 30, 2021 and September 30, 2020: Number of Contracts Maturity Extension Modified Payment Modified Under- writing Other Pre-Modification Outstanding Recorded Investment Post-Modification Outstanding Recorded Investment Specific Reserve Three months ended September 30, 2021 TDRs: Commercial/Agricultural real estate — $ — $ — $ — $ — $ — $ — $ — C&I/Agricultural operating — — — — — — — — Residential mortgage 4 186 — 188 — 374 374 — Consumer installment — — — — — — — — Totals 4 $ 186 $ — $ 188 $ — $ 374 $ 374 $ — Number of Contracts Maturity Extension Modified Payment Modified Under- writing Other Pre-Modification Outstanding Recorded Investment Post-Modification Outstanding Recorded Investment Specific Reserve Nine months ended September 30, 2021 TDRs: Commercial/Agricultural real estate 3 $ 39 $ 81 $ — $ — $ 120 $ 120 $ — C&I/Agricultural operating 1 — — 240 — 240 240 — Residential mortgage 6 252 — 202 — 454 454 — Consumer installment 2 6 — 18 — 24 24 — Totals 12 $ 297 $ 81 $ 460 $ — $ 838 $ 838 $ — Number of Contracts Maturity Extension Modified Payment Modified Under- writing Other Pre-Modification Outstanding Recorded Investment Post-Modification Outstanding Recorded Investment Specific Reserve Three months ended September 30, 2020 TDRs: Commercial/Agricultural real estate 3 $ 3,550 $ — $ 276 $ — $ 3,826 $ 3,826 $ — C&I/Agricultural operating 2 3,000 — — — 3,000 3,000 — Residential mortgage 8 59 500 32 — 591 591 — Consumer installment — — — — — — — — Totals 13 $ 6,609 $ 500 $ 308 $ — $ 7,417 $ 7,417 $ — Number of Contracts Maturity Extension Modified Payment Modified Under- writing Other Pre-Modification Outstanding Recorded Investment Post-Modification Outstanding Recorded Investment Specific Reserve Nine months ended September 30, 2020 TDRs: Commercial/Agricultural real estate 12 $ 4,442 $ 198 $ 293 $ — $ 4,933 $ 4,933 $ — C&I/Agricultural operating 5 3,295 78 — — 3,373 3,373 — Residential mortgage 13 148 858 117 — 1,123 1,123 — Consumer installment 2 3 — 4 — 7 7 — Totals 32 $ 7,888 $ 1,134 $ 414 $ — $ 9,436 $ 9,436 $ — A summary of loans by loan segment modified in a troubled debt restructuring as of September 30, 2021 and September 30, 2020, was as follows: September 30, 2021 September 30, 2020 Number of Recorded Number of Recorded Troubled debt restructurings: Commercial/Agricultural real estate 23 $ 8,048 34 $ 10,517 C&I/Agricultural operating 8 4,285 17 5,358 Residential mortgage 45 3,308 50 3,850 Consumer installment 7 48 7 53 Total troubled debt restructurings 83 $ 15,689 108 $ 19,778 The following table provides the number of loans modified in a TDR during the previous twelve months which subsequently defaulted during the three and nine months ended September 30, 2021 and September 30, 2020, as well as the recorded investment in these restructured loans as of September 30, 2021 and September 30, 2020: Three Months Ended September 30, 2021 September 30, 2020 Number of Recorded Number of Recorded Troubled debt restructurings: Commercial/Agricultural real estate — $ — — $ — C&I/Agricultural operating — — 1 250 Residential mortgage — — — — Consumer installment — — — — Total troubled debt restructurings — $ — 1 $ 250 Nine Months Ended September 30, 2021 September 30, 2020 Number of Recorded Number of Recorded Troubled debt restructurings: Commercial/Agricultural real estate — $ — 5 $ 1,892 C&I/Agricultural operating — — 1 250 Residential mortgage 1 19 — — Consumer installment — — — — Total troubled debt restructurings 1 $ 19 6 $ 2,142
Schedule of Acquired Loans	The outstanding balance and the carrying amount of acquired loans included in the consolidated balance sheet are as follows: September 30, 2021 December 31, 2020 Accountable for under ASC 310-30 (Purchased Credit Impaired “PCI” loans) Outstanding balance $ 11,499 $ 17,946 Carrying amount $ 10,813 $ 16,859 Accountable for under ASC 310-20 (non-PCI loans) Outstanding balance $ 205,310 $ 268,218 Carrying amount $ 201,930 $ 264,242 Total acquired loans Outstanding balance $ 216,809 $ 286,164 Carrying amount $ 212,743 $ 281,101
Schedule of Accretable Yield	The following table provides changes in accretable yield for all acquired loans from prior acquisitions with deteriorated credit quality: 2021 2020 Balance at beginning of period, January 1 $ 3,976 $ 3,201 Acquisitions — — Reduction due to unexpected early payoffs (102) (99) Reclass from non-accretable difference 298 2,704 Accretion (792) (756) Balance at end of period, September 30 $ 3,380 $ 5,050
Schedule of Non-Accretable Yield	The following table provides changes in non-accretable yield for all acquired loans from prior acquisitions with deteriorated credit quality: September 30, 2021 December 31, 2020 Balance at beginning of period $ 1,087 $ 6,290 Additions to non-accretable difference for acquired purchased credit impaired loans — — Non-accretable difference realized as interest from payoffs of purchased credit impaired loans (103) (1,693) Transfers from non-accretable difference to accretable discount (298) (2,754) Non-accretable difference used to reduce loan principal balance — (505) Non-accretable difference transferred to OREO due to loan foreclosure — (251) Balance at end of period $ 686 $ 1,087

MORTGAGE SERVICING RIGHTS (Tabl

MORTGAGE SERVICING RIGHTS (Tables)	9 Months Ended
	Sep. 30, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Mortgage Servicing Rights Activity	Mortgage servicing rights activity for the three and nine month periods ended September 30, 2021 and September 30, 2020 were as follows: As of and for the Three Months Ended As of and for the Three Months Ended As of and for the Nine Months Ended As of and for the Nine Months Ended September 30, 2021 September 30, 2020 September 30, 2021 September 30, 2020 Mortgage servicing rights: Mortgage servicing rights, beginning of period $ 4,964 $ 4,940 $ 5,266 $ 4,541 Increase in mortgage servicing rights resulting from transfers of financial assets 256 592 858 1,546 Amortization during the period (418) (353) (1,322) (908) Mortgage servicing rights, end of period 4,802 5,179 4,802 5,179 Valuation allowance: Valuation allowance, beginning of period (1,102) (1,431) (2,014) (259) Additions — (250) — (1,422) Recoveries 382 — 1,294 — Valuation allowance, end of period (720) (1,681) (720) (1,681) Mortgage servicing rights, net $ 4,082 $ 3,498 $ 4,082 $ 3,498 Fair value of mortgage servicing rights; end of period $ 4,161 $ 3,509 $ 4,161 $ 3,509

LEASES (Tables)

LEASES (Tables)	9 Months Ended
	Sep. 30, 2021
Leases [Abstract]
Schedule of Components of Lease Expense	Nine Months Ended September 30, 2021 September 30, 2020 The components of total lease cost were as follows: Operating lease cost $ 418 $ 460 Variable lease cost 36 32 Total lease cost $ 454 $ 492 The components of total lease income were as follows: Operating lease income $ 27 $ 11 Supplemental cash flow information related to leases was as follows: Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 415 $ 477 Right-of-use assets obtained in exchange for lease obligations: Operating leases $ 2 $ — September 30, 2021 December 31, 2020 Supplemental balance sheet information related to leases was as follows: Operating lease right-of-use assets $ 2,286 $ 2,657 Operating lease liabilities $ 2,354 $ 2,762 Weighted average remaining lease term in years; operating leases 5.76 6.32 Weighted average discount rate; operating leases 2.72 % 2.70 %
Schedule of Maturities of Operating Lease Liabilities	Cash obligations and receipts under lease contracts are as follows: Fiscal years ending December 31, Payments Receipts 2021 $ 139 $ 9 2022 558 34 2023 506 27 2024 419 10 2025 403 Thereafter 826 Total 2,851 $ 80 Less: effects of discounting (497) Lease liability recognized $ 2,354

DEPOSITS (Tables)

DEPOSITS (Tables)	9 Months Ended
	Sep. 30, 2021
Deposits [Abstract]
Schedule of Deposits by Type	The following is a summary of deposits by type at September 30, 2021 and December 31, 2020, respectively: September 30, 2021 December 31, 2020 Non-interest bearing demand deposits $ 280,611 $ 238,348 Interest bearing demand deposits 381,315 301,764 Savings accounts 229,623 196,348 Money market accounts 291,242 245,549 Certificate accounts 225,524 313,247 Total deposits $ 1,408,315 $ 1,295,256 Brokered deposits included above: $ 2,520 $ 2,516
Schedule of Maturities of Time Deposits	At September 30, 2021, the scheduled maturities of time deposits were as follows for the year ended, except December 31, 2021 which is the three months ended: December 31, 2021 $ 47,190 December 31, 2022 155,717 December 31, 2023 13,333 December 31, 2024 6,205 December 31, 2025 1,894 After December 31, 2025 1,185 Total $ 225,524

FEDERAL HOME LOAN BANK AND FE_2

FEDERAL HOME LOAN BANK AND FEDERAL RESERVE BANK ADVANCES AND OTHER BORROWINGS (Tables)	9 Months Ended
	Sep. 30, 2021
Federal Home Loan Banks [Abstract]
Schedule of Federal Home Loan Bank Advances	A summary of Federal Home Loan Bank advances and other borrowings at September 30, 2021 and December 31, 2020 is as follows: September 30, 2021 December 31, 2020 Stated Maturity Amount Range of Stated Rates Amount Range of Stated Rates Federal Home Loan Bank advances (1), (2), (3), (4) 2021 $ — — % — % $ 8,000 0.00 % 2.16 % 2022 11,000 2.45 % 2.45 % 15,000 2.34 % 2.45 % 2023 20,000 1.43 % 1.44 % 20,000 1.43 % 1.44 % 2024 20,530 0.00 % 1.45 % 20,530 0.00 % 1.45 % 2025 5,000 1.45 % 1.45 % 5,000 1.45 % 1.45 % 2029 42,500 1.00 % 1.13 % 42,500 1.00 % 1.13 % 2030 12,500 0.52 % 0.86 % 12,500 0.52 % 0.86 % Subtotal 111,530 123,530 Unamortized discount on acquired notes (18) (32) Federal Home Loan Bank advances, net $ 111,512 $ 123,498 Senior Notes (5) 2031 $ 28,856 3.50 % 3.50 % $ 28,856 3.25 % 3.50 % Subordinated Notes (6) 2027 $ 15,000 6.75 % 6.75 % $ 15,000 6.75 % 6.75 % 2030 15,000 6.00 % 6.00 % 15,000 6.00 % 6.00 % $ 30,000 $ 30,000 Unamortized debt issuance costs $ (456) $ (528) Total other borrowings $ 58,400 $ 58,328 Totals $ 169,912 $ 181,826 (1) The FHLB advances bear fixed rates, require interest-only monthly payments, and are collateralized by a blanket lien on pre-qualifying first mortgages, home equity lines, multi-family loans and certain other loans which had a pledged balance of $782,715 and $723,862 at September 30, 2021 and December 31, 2020, respectively. At September 30, 2021, the Bank’s available and unused portion under the FHLB borrowing arrangement was approximately $162,875 compared to $118,391 as of December 31, 2020. (2) Maximum month-end borrowed amounts outstanding under this borrowing agreement were $123,530 and $162,530, during the nine months ended September 30, 2021 and the twelve months ended December 31, 2020, respectively. (3) The weighted-average interest rates on FHLB borrowings maturing within twelve months as of September 30, 2021 and December 31, 2020 were 2.45% and 1.02%, respectively. (4) FHLB term notes totaling $55,000, with various maturity dates in 2029 and 2030, can be called or replaced by the FHLB on a quarterly basis. (5) Senior notes, entered into by the Company in June 2019 consist of the following: (a) A term note, which was subsequently refinanced in October 2020, requiring quarterly interest-only payments through June 2022, and quarterly principal and interest payments thereafter. Interest is variable, based on US Prime rate with a floor rate of 3.25%. (b) A $5,000 line of credit, maturing in August 2022, that remains undrawn upon. (6) Subordinated notes resulted from the following: (a) The Company’s private sale in August 2017, which bears a fixed interest rate of 6.75% for five years. In August 2022, they convert to a three-month LIBOR plus 4.90% rate, and the interest rate will reset quarterly thereafter. Interest-only payments are due quarterly. (b) The Company’s Subordinated Note Purchase Agreement entered into with certain purchasers in August 2020, which bears a fixed interest rate of 6.00% for five years. In September 2025, the fixed interest rate will be reset quarterly to equal the three-month term Secured Overnight Financing Rate plus 591 basis points. Interest-only payments are due semi-annually each year during the fixed interest period and quarterly during the floating interest period.

CAPITAL MATTERS (Tables)

CAPITAL MATTERS (Tables)	9 Months Ended
	Sep. 30, 2021
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Schedule of Bank’s Tier 1 (Leverage) and Risk-Based Capital Ratios	The Bank’s Tier 1 (leverage) and risk-based capital ratios at September 30, 2021 and December 31, 2020, respectively, are presented below: Actual For Capital Adequacy To Be Well Capitalized Amount Ratio Amount Ratio Amount Ratio As of September 30, 2021 Total capital (to risk weighted assets) $ 181,257 13.6 % $ 106,602 > = 8.0 % $ 133,252 > = 10.0 % Tier 1 capital (to risk weighted assets) 164,598 12.4 % $ 79,951 > = 6.0 % 10 106,602 > = 8.0 % Common equity tier 1 capital (to risk weighted assets) 164,598 12.4 % $ 59,963 > = 4.5 % 86,614 > = 6.5 % Tier 1 leverage ratio (to adjusted total assets) 164,598 9.6 % 68,273 > = 4.0 % 85,342 > = 5.0 % As of December 31, 2020 Total capital (to risk weighted assets) $ 171,702 14.7 % $ 93,381 > = 8.0 % $ 116,726 > = 10.0 % Tier 1 capital (to risk weighted assets) 157,081 13.5 % 70,035 > = 6.0 % 93,381 > = 8.0 % Common equity tier 1 capital (to risk weighted assets) 157,081 13.5 % 52,527 > = 4.5 % 75,872 > = 6.5 % Tier 1 leverage ratio (to adjusted total assets) 157,081 9.9 % 63,718 > = 4.0 % 79,647 > = 5.0 % The Company’s Tier 1 (leverage) and risk-based capital ratios at September 30, 2021 and December 31, 2020, respectively, are presented below: Actual For Capital Adequacy Amount Ratio Amount Ratio As of September 30, 2021 Total capital (to risk weighted assets) $ 175,558 13.2 % 106,602 > = 8.0 % Tier 1 capital (to risk weighted assets) 128,899 9.7 % 79,951 > = 6.0 % Common equity tier 1 capital (to risk weighted assets) 128,899 9.7 % 59,963 > = 4.5 % Tier 1 leverage ratio (to adjusted total assets) 128,899 7.6 % 68,273 > = 4.0 % As of December 31, 2020 Total capital (to risk weighted assets) $ 166,703 14.3 % $ 93,381 > = 8.0 % Tier 1 capital (to risk weighted assets) 122,082 10.5 % 70,035 > = 6.0 % Common equity tier 1 capital (to risk weighted assets) 122,082 10.5 % 52,527 > = 4.5 % Tier 1 leverage ratio (to adjusted total assets) 122,082 7.7 % 63,718 > = 4.0 %

STOCK-BASED COMPENSATION (Table

STOCK-BASED COMPENSATION (Tables)	9 Months Ended
	Sep. 30, 2021
Share-based Payment Arrangement [Abstract]
Schedule of Restricted Stock Awards	September 30, 2021 December 31, 2020 Number of Shares Weighted Number of Shares Weighted Restricted Shares Unvested and outstanding at beginning of year 57,242 $ 12.23 43,457 $ 12.76 Granted 64,399 10.78 45,507 11.79 Vested (18,382) 12.51 (31,722) 12.32 Forfeited (1,500) 10.78 — — Unvested and outstanding at end of year 101,759 $ 11.29 57,242 $ 12.23
Schedule of Stock Option Activity	Option Shares Weighted Weighted Aggregate September 30, 2021 Outstanding at beginning of year 72,300 $ 11.05 Exercised (5,800) 8.99 Forfeited or expired (600) 13.76 Outstanding at end of period 65,900 $ 11.20 4.86 Exercisable at end of period 59,900 $ 10.95 4.75 $ 167 December 31, 2020 Outstanding at beginning of year 78,100 $ 11.18 Exercised — — Forfeited or expired (5,800) 11.95 Outstanding at end of year 72,300 $ 11.05 5.49 Exercisable at end of year 54,100 $ 10.82 5.37 $ 4
Schedule of Information related to Stock Option Plan	Information related to the 2008 Equity Incentive Plan for the respective periods follows: Nine months ended September 30, 2021 Twelve months ended December 31, 2020 Intrinsic value of options exercised $ 28 $ — Cash received from options exercised $ 52 $ — Tax benefit realized from options exercised $ — $ —

FAIR VALUE ACCOUNTING (Tables)

FAIR VALUE ACCOUNTING (Tables)	9 Months Ended
	Sep. 30, 2021
Fair Value Disclosures [Abstract]
Schedule of Assets Measured on Recurring Basis	The following tables present the financial instruments measured at fair value on a recurring basis as of September 30, 2021 and December 31, 2020: Fair Quoted Prices in Significant Significant September 30, 2021 Investment securities: U.S. government agency obligations $ 28,410 $ — $ 28,410 $ — Obligations of states and political subdivisions 140 — 140 — Mortgage-backed securities 120,802 — 120,802 — Corporate debt securities 41,218 — 41,218 — Corporate asset-backed securities 34,615 — 34,615 — Trust preferred securities 9,240 — 9,240 — Total $ 234,425 $ — $ 234,425 $ — December 31, 2020 Investment securities: U.S. government agency obligations $ 33,365 $ — $ 33,365 $ — Obligations of states and political subdivisions 140 — 140 — Mortgage-backed securities 40,991 — 40,991 — Corporate debt securities 17,462 — 17,462 — Corporate asset backed securities 35,827 — 35,827 — Trust preferred securities 16,448 — 16,448 — Total $ 144,233 $ — $ 144,233 $ —
Schedule of Assets Measured on Nonrecurring Basis	The following tables present the financial instruments measured at fair value on a nonrecurring basis as of September 30, 2021 and December 31, 2020: Carrying Value Quoted Prices in Significant Significant September 30, 2021 Foreclosed and repossessed assets, net $ 4 $ — $ — $ 4 Impaired loans with allocated allowances 7,976 — — 7,976 Mortgage servicing rights 4,082 — — 4,161 Total $ 12,062 $ — $ — $ 12,141 December 31, 2020 Foreclosed and repossessed assets, net $ 197 $ — $ — $ 197 Impaired loans with allocated allowances 3,037 — — 3,037 Mortgage servicing rights 3,252 — — 3,285 Total $ 6,486 $ — $ — $ 6,519
Schedule of Fair Value of Assets	The following table represents additional quantitative information about assets measured at fair value on a recurring and nonrecurring basis and for which we have utilized Level 3 inputs to determine their fair value at September 30, 2021. Fair Valuation Techniques (1) Significant Unobservable Inputs (2) Range September 30, 2021 Foreclosed and repossessed assets, net $ 4 Appraisal value Estimated costs to sell 10% - 15% Impaired loans with allocated allowances $ 7,976 Appraisal value Estimated costs to sell 10% - 15% Mortgage servicing rights $ 4,161 Discounted cash flows Discounted rates 9% - 12% December 31, 2020 Foreclosed and repossessed assets, net $ 197 Appraisal value Estimated costs to sell 10% - 15% Impaired loans with allocated allowances $ 3,037 Appraisal value Estimated costs to sell 10% - 15% Mortgage servicing rights $ 3,285 Discounted cash flows Discounted rates 9% - 12% (1) Fair value is generally determined through independent third-party appraisals of the underlying collateral, which generally includes various level 3 inputs which are not observable. (2) The fair value basis of impaired loans and real estate owned may be adjusted to reflect management estimates of disposal costs including, but not limited to, real estate brokerage commissions, legal fees, and delinquent property taxes.
Schedule of Carrying Amount and Estimated Fair Value of Financial Instruments	The carrying amount and estimated fair value of the Company’s financial instruments as of the dates indicated below were as follows: September 30, 2021 December 31, 2020 Valuation Method Used Carrying Estimated Carrying Estimated Financial assets: Cash and cash equivalents (Level I) $ 102,341 $ 102,341 $ 119,440 $ 119,440 Other interest-bearing deposits (Level II) 1,512 1,543 3,752 3,818 Securities available for sale “AFS” (Level II) 234,425 234,425 144,233 144,233 Securities held to maturity “HTM” (Level II) 67,739 65,867 43,551 43,784 Equity securities with readily determinable fair value (Level I) 327 327 200 200 Other investments (Level II) 14,965 14,965 14,948 14,948 Loans receivable, net (Level III) 1,231,822 1,255,806 1,220,538 1,239,692 Loans held for sale (Level II) 1,675 1,675 3,075 3,075 Mortgage servicing rights (Level III) 4,082 4,161 3,252 3,285 Accrued interest receivable (Level I) 4,882 4,882 5,652 5,652 Financial liabilities: Deposits (Level III) $ 1,408,315 $ 1,409,779 $ 1,295,256 $ 1,292,104 FHLB advances (Level II) 111,512 114,259 123,498 128,282 Other borrowings (Level I) 58,400 58,400 58,328 58,328 Accrued interest payable (Level I) 396 396 796 796

EARNINGS PER SHARE (Tables)

EARNINGS PER SHARE (Tables)	9 Months Ended
	Sep. 30, 2021
Earnings Per Share [Abstract]
Schedule of Reconciliation of Basic and Diluted Earnings per Share	Earnings per share is based on the weighted average number of shares outstanding for the period. A reconciliation of the basic and diluted earnings per share is as follows: Three Months Ended Nine Months Ended (Share count in thousands) September 30, 2021 September 30, 2020 September 30, 2021 September 30, 2020 Basic Net income attributable to common stockholders $ 4,997 $ 3,480 $ 15,209 $ 9,155 Weighted average common shares outstanding 10,610 11,153 10,788 11,173 Basic earnings per share $ 0.47 $ 0.31 $ 1.41 $ 0.82 Diluted Net income attributable to common stockholders $ 4,997 $ 3,480 $ 15,209 $ 9,155 Weighted average common shares outstanding 10,610 11,153 10,788 11,173 Add: Dilutive stock options outstanding 13 — 10 — Average shares and dilutive potential common shares 10,623 11,153 10,798 11,173 Diluted earnings per share $ 0.47 $ 0.31 $ 1.41 $ 0.82 Additional common stock option shares that have not been included due to their antidilutive effect — 73,100 21,000 69,600

OTHER COMPREHENSIVE INCOME (L_2

OTHER COMPREHENSIVE INCOME (LOSS) (Tables)	9 Months Ended
	Sep. 30, 2021
Equity [Abstract]
Schedule of Tax Effects Allocated to Each Component of Other Comprehensive Income (Loss)	The following tables show the tax effects allocated to each component of other comprehensive income (loss) for the three and nine months ended September 30, 2021 and 2020: Three months ended September 30, 2021 September 30, 2020 Before-Tax Tax Net-of-Tax Before-Tax Tax Net-of-Tax Unrealized (losses) gains on securities: Net unrealized (losses) gains arising during the period $ (1,099) $ 302 $ (797) $ 1,220 $ (335) $ 885 Reclassification adjustment for gains included in net income (42) 11 (31) — — — Other comprehensive (loss) income $ (1,141) $ 313 $ (828) $ 1,220 $ (335) $ 885 Nine Months Ended September 30, 2021 September 30, 2020 Before-Tax Tax Net-of-Tax Before-Tax Tax Net-of-Tax Unrealized (losses) gains on securities: Net unrealized (losses) gains arising during the period $ (278) $ 77 $ (201) $ 2,052 $ (564) $ 1,488 Reclassification adjustment for gains included in net income (78) 21 (57) (156) 43 (113) Other comprehensive (loss) income $ (356) $ 98 $ (258) $ 1,896 $ (521) $ 1,375
Schedule of Changes in Accumulated Balances for Each Component of Other Comprehensive Income (Loss)	The changes in the accumulated balances for each component of other comprehensive income (loss), net of tax for the twelve months ended December 31, 2020 and the nine months ended September 30, 2021 were as follows: Unrealized Other Accumulated Beginning Balance, January 1, 2020 $ (649) $ (471) Current year-to-date other comprehensive income 2,705 1,961 Ending balance, December 31, 2020 $ 2,056 $ 1,490 Current year-to-date other comprehensive loss (356) (258) Ending balance, September 30, 2021 $ 1,700 $ 1,232
Schedule of Reclassifications out of Accumulated Other Comprehensive Income (Loss)	Reclassifications out of accumulated other comprehensive income (loss) for the three and nine months ended September 30, 2021 were as follows: Amounts Reclassified from Accumulated Other Comprehensive Income (Loss) Details about Accumulated Other Comprehensive Income (Loss) Components Three months ended September 30, 2021 Nine months ended September 30, 2021 (1) Affected Line Item on the Statement of Operations Unrealized gains and losses Sale of securities $ 42 $ 78 Net gains (losses) on investment securities Tax Effect (11) (21) Provision for income taxes Total reclassifications for the period $ 31 $ 57 Net income attributable to common stockholders (1) Amounts in parentheses indicate decreases to income/loss. Reclassifications out of accumulated other comprehensive income (loss) for the three and nine months ended September 30, 2020 were as follows: Amounts Reclassified from Accumulated Other Comprehensive Income (Loss) Details about Accumulated Other Comprehensive Income (Loss) Components Three months ended September 30, 2020 Nine months ended September 30, 2020 (1) Affected Line Item on the Statement of Operations Unrealized gains and losses Sale of securities $ — $ 156 Net gains (losses) on investment securities Tax Effect — (43) Provision for income taxes Total reclassifications for the period $ — $ 113 Net income attributable to common stockholders (1) Amounts in parentheses indicate decreases to profit/loss.

NATURE OF BUSINESS AND SUMMAR_3

NATURE OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Narrative (Details) $ in Thousands	9 Months Ended
	Sep. 30, 2021USD ($)	Sep. 30, 2021USD ($)branch	Sep. 30, 2021USD ($)operating_segment	Sep. 30, 2021USD ($)reporting_unit	Sep. 30, 2021USD ($)segment	Dec. 31, 2020USD ($)
Accounts, Notes, Loans and Financing Receivable [Line Items]
Other investments	$ 14,965	$ 14,965	$ 14,965	$ 14,965	$ 14,965	$ 14,948
Loans charged off past due more than days	180 days
Closed end loan charged off past due more than days	120 days
Number of operating segments			1		1
Number of reporting units | reporting_unit				1
FHLB
Accounts, Notes, Loans and Financing Receivable [Line Items]
Other investments	$ 7,925	7,925	$ 7,925	$ 7,925	$ 7,925	8,103
Federal Reserve Bank
Accounts, Notes, Loans and Financing Receivable [Line Items]
Other investments	5,193	5,193	5,193	5,193	5,193	5,170
Bankers Bank Stock
Accounts, Notes, Loans and Financing Receivable [Line Items]
Other investments	$ 1,847	$ 1,847	$ 1,847	$ 1,847	$ 1,847	$ 1,675
Commercial Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Interest income discontinued over delinquent days	90 days
Closed End Consumer Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Interest income discontinued over delinquent days	120 days
Real Estate and Open Ended Consumer Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Interest income discontinued over delinquent days	180 days
Wisconsin and Minnesota
Accounts, Notes, Loans and Financing Receivable [Line Items]
Number of branch locations | branch		25

INVESTMENT SECURITIES - Availab

INVESTMENT SECURITIES - Available-for-Sale Securities (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Summary of amortized cost, estimated fair value and related unrealized gains and losses on securities available for sale
Amortized Cost	$ 232,725	$ 142,177
Gross Unrealized Gains	2,560	2,589
Gross Unrealized Losses	860	533
Estimated Fair Value	234,425	144,233
U.S. government agency obligations
Summary of amortized cost, estimated fair value and related unrealized gains and losses on securities available for sale
Amortized Cost	27,862	33,048
Gross Unrealized Gains	553	387
Gross Unrealized Losses	5	70
Estimated Fair Value	28,410	33,365
Obligations of states and political subdivisions
Summary of amortized cost, estimated fair value and related unrealized gains and losses on securities available for sale
Amortized Cost	140	140
Gross Unrealized Gains	0	0
Gross Unrealized Losses	0	0
Estimated Fair Value	140	140
Mortgage-backed securities
Summary of amortized cost, estimated fair value and related unrealized gains and losses on securities available for sale
Amortized Cost	120,684	39,454
Gross Unrealized Gains	738	1,537
Gross Unrealized Losses	620	0
Estimated Fair Value	120,802	40,991
Corporate debt securities
Summary of amortized cost, estimated fair value and related unrealized gains and losses on securities available for sale
Amortized Cost	40,676	17,199
Gross Unrealized Gains	720	372
Gross Unrealized Losses	178	109
Estimated Fair Value	41,218	17,462
Corporate asset-based securities
Summary of amortized cost, estimated fair value and related unrealized gains and losses on securities available for sale
Amortized Cost	34,522	36,039
Gross Unrealized Gains	150	104
Gross Unrealized Losses	57	316
Estimated Fair Value	34,615	35,827
Trust preferred securities
Summary of amortized cost, estimated fair value and related unrealized gains and losses on securities available for sale
Amortized Cost	8,841	16,297
Gross Unrealized Gains	399	189
Gross Unrealized Losses	0	38
Estimated Fair Value	$ 9,240	$ 16,448

INVESTMENT SECURITIES - Held-to

INVESTMENT SECURITIES - Held-to-Maturity Securities (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Schedule of Held-to-maturity Securities [Line Items]
Amortized Cost	$ 67,739	$ 43,551
Gross Unrealized Gains	153	267
Gross Unrealized Losses	2,025	34
Estimated Fair Value	65,867	43,784
Obligations of states and political subdivisions
Schedule of Held-to-maturity Securities [Line Items]
Amortized Cost	4,600	600
Gross Unrealized Gains	1	2
Gross Unrealized Losses	2	0
Estimated Fair Value	4,599	602
Mortgage-backed securities
Schedule of Held-to-maturity Securities [Line Items]
Amortized Cost	63,139	42,951
Gross Unrealized Gains	152	265
Gross Unrealized Losses	2,023	34
Estimated Fair Value	$ 61,268	$ 43,182

INVESTMENT SECURITIES - Narrati

INVESTMENT SECURITIES - Narrative (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020
Debt Securities, Available-for-sale [Line Items]
Gross sales of available-for-sale securities	$ 7,153,000	$ 0	$ 9,118,000	$ 10,841,000
Gross gains on sale of available-for-sale securities	56,000	0	92,000	157,000
Gross losses on sale of available-for-sale securities	14,000	$ 0	14,000	$ 1,000
Federal Reserve Bank
Debt Securities, Available-for-sale [Line Items]
Borrowings outstanding under line of credit facility	0		0		$ 0
U.S. government agency obligations | Asset Pledged as Collateral | Specific Municipal Deposits
Debt Securities, Available-for-sale [Line Items]
Securities pledged as collateral	519,000		519,000		576,000
Mortgage-backed securities | MPF Credit Enhancement Fee
Debt Securities, Available-for-sale [Line Items]
Securities pledged as collateral	312,000		312,000		468,000
Mortgage-backed securities | Asset Pledged as Collateral | Specific Municipal Deposits
Debt Securities, Available-for-sale [Line Items]
Securities pledged as collateral	3,552,000		3,552,000		3,028,000
Mortgage-backed securities | Asset Pledged as Collateral | Federal Reserve Bank
Debt Securities, Available-for-sale [Line Items]
Securities pledged as collateral	$ 936,000		$ 936,000		$ 1,209,000

INVESTMENT SECURITIES - Maturit

INVESTMENT SECURITIES - Maturity of Available-for-Sale Securities (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Amortized Cost
Due in one year or less	$ 140	$ 0
Due after one year through five years	6,413	3,833
Due after five years through ten years	50,890	44,405
Due after ten years	54,598	54,485
Total securities with contractual maturities	112,041	102,723
Amortized Cost	232,725	142,177
Estimated Fair Value
Due in one year or less	140	0
Due after one year through five years	6,705	4,095
Due after five years through ten years	51,832	44,880
Due after ten years	54,946	54,267
Total securities with contractual maturities	113,623	103,242
Total available for sale securities	234,425	144,233
Mortgage backed securities
Amortized Cost
Mortgage-backed securities	120,684	39,454
Estimated Fair Value
Mortgage-backed securities	$ 120,802	$ 40,991

INVESTMENT SECURITIES - Matur_2

INVESTMENT SECURITIES - Maturity of Held-to-Maturity Securities (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Amortized Cost
Due after one year through five years	$ 4,300	$ 200
Due after five years through ten years	300	400
Total securities with contractual maturities	4,600	600
Mortgage-backed securities	63,139	42,951
Total held to maturity securities	67,739	43,551
Estimated Fair Value
Due after one year through five years	4,301	200
Due after five years through ten years	298	402
Total securities with contractual maturities	4,599	602
Mortgage-backed securities	61,268	43,182
Total held to maturity securities	$ 65,867	$ 43,784

INVESTMENT SECURITIES - Investm

INVESTMENT SECURITIES - Investment Category of Available-for-Sale Securities (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Fair Value
Less than 12 Months	$ 110,055	$ 16,713
12 Months or More	2,727	32,562
Total	112,782	49,275
Unrealized Loss
Less than 12 Months	773	82
12 Months or More	87	451
Total	860	533
U.S. government agency obligations
Fair Value
Less than 12 Months	0	7,654
12 Months or More	1,309	6,834
Total	1,309	14,488
Unrealized Loss
Less than 12 Months	0	17
12 Months or More	5	53
Total	5	70
Mortgage-backed securities
Fair Value
Less than 12 Months	82,600
12 Months or More	0
Total	82,600
Unrealized Loss
Less than 12 Months	620
12 Months or More	0
Total	620
Corporate debt securities
Fair Value
Less than 12 Months	12,417	3,447
12 Months or More	1,418	1,418
Total	13,835	4,865
Unrealized Loss
Less than 12 Months	96	27
12 Months or More	82	82
Total	178	109
Corporate asset-based securities
Fair Value
Less than 12 Months	15,038	0
12 Months or More	0	24,310
Total	15,038	24,310
Unrealized Loss
Less than 12 Months	57	0
12 Months or More	0	316
Total	57	316
Trust preferred securities
Fair Value
Less than 12 Months	0	5,612
12 Months or More	0	0
Total	0	5,612
Unrealized Loss
Less than 12 Months	0	38
12 Months or More	0	0
Total	$ 0	$ 38

INVESTMENT SECURITIES - Inves_2

INVESTMENT SECURITIES - Investment Category of Held-to-Maturity Securities (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Fair Value
Less than 12 Months	$ 54,913	$ 16,538
12 Months or More	3,288	0
Total	58,201	16,538
Unrealized Loss
Less than 12 Months	1,876	34
12 Months or More	149	0
Total	2,025	34
Obligations of states and political subdivisions
Fair Value
Less than 12 Months	398
12 Months or More	0
Total	398
Unrealized Loss
Less than 12 Months	2
12 Months or More	0
Total	2
Mortgage-backed securities
Fair Value
Less than 12 Months	54,515	16,538
12 Months or More	3,288	0
Total	57,803	16,538
Unrealized Loss
Less than 12 Months	1,874	34
12 Months or More	149	0
Total	$ 2,023	$ 34

LOANS, ALLOWANCE FOR LOAN LOS_3

LOANS, ALLOWANCE FOR LOAN LOSSES AND IMPAIRED LOANS - Narrative (Details) $ in Thousands	3 Months Ended		9 Months Ended				12 Months Ended
	Sep. 30, 2021USD ($)contractTDR	Sep. 30, 2020USD ($)contract	Sep. 30, 2021USD ($)TDR	Sep. 30, 2021USD ($)TDR	Sep. 30, 2021USD ($)contractTDR	Sep. 30, 2020USD ($)contract	Dec. 31, 2020USD ($)TDRcontract
Accounts, Notes, Loans and Financing Receivable [Line Items]
Unused commitments	$ 320,105		$ 320,105	$ 320,105	$ 320,105		$ 247,324
Impaired financing receivable, recorded investment	37,191	$ 51,689	37,191	37,191	37,191	$ 51,689	43,397
Recorded Investment	$ 15,689		$ 15,689	$ 15,689	$ 15,689		$ 18,477
Number of delinquent TDR | TDR	1		1	1	1		1
Recorded investment in delinquent TDR	$ 42		$ 42	$ 42	$ 42		$ 20
Number of Contracts	4	13		2	12	32	0
Total amount of TDR commitments meeting TDR criteria			160
Outstanding balance	$ 51		51	$ 51	$ 51		$ 15
TDR Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Recorded Investment	13,198		13,198	13,198	13,198		15,634
Purchased Credit Impaired Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Recorded Investment	10,813		10,813	10,813	10,813		16,859
Substandard non-TDR loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Recorded Investment	12,494		12,494	12,494	12,494		9,817
Performing loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Recorded Investment	11,323		11,323	11,323	11,323		11,722
Acquired Loans | Purchased Credit Impaired Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Recorded Investment	11,499		11,499	11,499	11,499		17,946
Originated Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Recorded Investment	15,689	$ 19,778	15,689	15,689	$ 15,689	$ 19,778
Number of Contracts | contract					83	108
Commercial/Agricultural Real Estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Impaired financing receivable, recorded investment	$ 22,744	$ 33,596	22,744	22,744	$ 22,744	$ 33,596	$ 26,303
Number of Contracts | contract	0	3			3	12
Commercial/Agricultural Real Estate | Originated Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Recorded Investment	$ 8,048	$ 10,517	$ 8,048	$ 8,048	$ 8,048	$ 10,517
Number of Contracts | contract					23	34
Commercial/Agricultural Real Estate | Agricultural real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loan-to-value ratio (as a percent)	75.00%		75.00%	75.00%	75.00%

LOANS, ALLOWANCE FOR LOAN LOS_4

LOANS, ALLOWANCE FOR LOAN LOSSES AND IMPAIRED LOANS - Originated and Acquired Loans by Type and Risk (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Dec. 31, 2020	Sep. 30, 2020	Jun. 30, 2020	Dec. 31, 2019
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	$ 1,256,206			$ 1,246,889	$ 1,241,884
Unearned net deferred fees and costs and loans in process	(3,486)			(4,245)
Unamortized discount on acquired loans	(4,066)			(5,063)
Allowance for loan losses	(16,832)			(17,043)	(14,836)
Loans receivable, net	1,231,822			1,220,538
1 to 5
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	1,226,521			1,211,676
6
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	2,548			6,672
7
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	27,137			28,541
8
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0			0
9
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0			0
C&I SBA PPP loans
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	31,301	$ 74,925	$ 118,931	123,702
C&I SBA PPP loans | 1 to 5
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	31,301			123,702
C&I SBA PPP loans | 6
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0			0
C&I SBA PPP loans | 7
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0			0
C&I SBA PPP loans | 8
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0			0
C&I SBA PPP loans | 9
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0			0
Originated Loans
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	1,039,397			960,725	917,550
Allowance for loan losses	(15,505)	(15,060)		(14,819)	(12,809)	$ (12,109)	$ (9,551)
Originated Loans | 1 to 5
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	1,020,396			943,005
Originated Loans | 6
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	1,008			2,258
Originated Loans | 7
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	17,993			15,462
Originated Loans | 8
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0			0
Originated Loans | 9
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0			0
Originated Loans | C&I SBA PPP loans
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	31,301			123,702
Originated Loans | C&I SBA PPP loans | 1 to 5
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	31,301			123,702
Originated Loans | C&I SBA PPP loans | 6
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0			0
Originated Loans | C&I SBA PPP loans | 7
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0			0
Originated Loans | C&I SBA PPP loans | 8
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0			0
Originated Loans | C&I SBA PPP loans | 9
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0			0
Originated loans before SBA PPP loans
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	1,008,096			837,023
Originated loans before SBA PPP loans | 1 to 5
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	989,095			819,303
Originated loans before SBA PPP loans | 6
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	1,008			2,258
Originated loans before SBA PPP loans | 7
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	17,993			15,462
Originated loans before SBA PPP loans | 8
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0			0
Originated loans before SBA PPP loans | 9
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0			0
Acquired Loans
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	216,809			286,164
Allowance for loan losses	(1,327)				(2,027)
Acquired Loans | 1 to 5
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	206,125			268,671
Acquired Loans | 6
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	1,540			4,414
Acquired Loans | 7
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	9,144			13,079
Acquired Loans | 8
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0			0
Acquired Loans | 9
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0			0
Gross loans before SBA PPP Loans
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	1,224,905			1,123,187
Gross loans before SBA PPP Loans | 1 to 5
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	1,195,220			1,087,974
Gross loans before SBA PPP Loans | 6
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	2,548			6,672
Gross loans before SBA PPP Loans | 7
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	27,137			28,541
Gross loans before SBA PPP Loans | 8
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0			0
Gross loans before SBA PPP Loans | 9
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0			0
Commercial/Agricultural Real Estate
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	956,518			797,139	772,822
Allowance for loan losses	(12,995)				(10,171)
Commercial/Agricultural Real Estate | Commercial real estate
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	638,324			507,675
Commercial/Agricultural Real Estate | Commercial real estate | 1 to 5
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	633,777			497,785
Commercial/Agricultural Real Estate | Commercial real estate | 6
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	1,642			4,817
Commercial/Agricultural Real Estate | Commercial real estate | 7
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	2,905			5,073
Commercial/Agricultural Real Estate | Commercial real estate | 8
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0			0
Commercial/Agricultural Real Estate | Commercial real estate | 9
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0			0
Commercial/Agricultural Real Estate | Agricultural real estate
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	76,634			68,795
Commercial/Agricultural Real Estate | Agricultural real estate | 1 to 5
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	70,570			61,188
Commercial/Agricultural Real Estate | Agricultural real estate | 6
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	378			446
Commercial/Agricultural Real Estate | Agricultural real estate | 7
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	5,686			7,161
Commercial/Agricultural Real Estate | Agricultural real estate | 8
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0			0
Commercial/Agricultural Real Estate | Agricultural real estate | 9
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0			0
Commercial/Agricultural Real Estate | Multi-family real estate
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	156,022			122,152
Commercial/Agricultural Real Estate | Multi-family real estate | 1 to 5
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	155,730			121,696
Commercial/Agricultural Real Estate | Multi-family real estate | 6
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	292			308
Commercial/Agricultural Real Estate | Multi-family real estate | 7
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0			148
Commercial/Agricultural Real Estate | Multi-family real estate | 8
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0			0
Commercial/Agricultural Real Estate | Multi-family real estate | 9
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0			0
Commercial/Agricultural Real Estate | Construction and land development
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	85,538			98,517
Commercial/Agricultural Real Estate | Construction and land development | 1 to 5
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	77,315			95,000
Commercial/Agricultural Real Estate | Construction and land development | 6
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	190			0
Commercial/Agricultural Real Estate | Construction and land development | 7
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	8,033			3,517
Commercial/Agricultural Real Estate | Construction and land development | 8
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0			0
Commercial/Agricultural Real Estate | Construction and land development | 9
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0			0
Commercial/Agricultural Real Estate | Originated Loans
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	792,115			586,826	535,698
Allowance for loan losses	(11,898)	(10,890)		(10,271)	(8,801)	(8,297)	(6,205)
Commercial/Agricultural Real Estate | Originated Loans | Commercial real estate
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	508,540			351,113
Commercial/Agricultural Real Estate | Originated Loans | Commercial real estate | 1 to 5
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	507,305			349,482
Commercial/Agricultural Real Estate | Originated Loans | Commercial real estate | 6
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	300			543
Commercial/Agricultural Real Estate | Originated Loans | Commercial real estate | 7
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	935			1,088
Commercial/Agricultural Real Estate | Originated Loans | Commercial real estate | 8
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0			0
Commercial/Agricultural Real Estate | Originated Loans | Commercial real estate | 9
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0			0
Commercial/Agricultural Real Estate | Originated Loans | Agricultural real estate
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	49,082			31,741
Commercial/Agricultural Real Estate | Originated Loans | Agricultural real estate | 1 to 5
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	48,053			30,041
Commercial/Agricultural Real Estate | Originated Loans | Agricultural real estate | 6
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	378			446
Commercial/Agricultural Real Estate | Originated Loans | Agricultural real estate | 7
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	651			1,254
Commercial/Agricultural Real Estate | Originated Loans | Agricultural real estate | 8
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0			0
Commercial/Agricultural Real Estate | Originated Loans | Agricultural real estate | 9
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0			0
Commercial/Agricultural Real Estate | Originated Loans | Multi-family real estate
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	150,094			112,731
Commercial/Agricultural Real Estate | Originated Loans | Multi-family real estate | 1 to 5
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	149,802			112,423
Commercial/Agricultural Real Estate | Originated Loans | Multi-family real estate | 6
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	292			308
Commercial/Agricultural Real Estate | Originated Loans | Multi-family real estate | 7
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0			0
Commercial/Agricultural Real Estate | Originated Loans | Multi-family real estate | 8
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0			0
Commercial/Agricultural Real Estate | Originated Loans | Multi-family real estate | 9
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0			0
Commercial/Agricultural Real Estate | Originated Loans | Construction and land development
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	84,399			91,241
Commercial/Agricultural Real Estate | Originated Loans | Construction and land development | 1 to 5
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	76,366			87,763
Commercial/Agricultural Real Estate | Originated Loans | Construction and land development | 6
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0			0
Commercial/Agricultural Real Estate | Originated Loans | Construction and land development | 7
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	8,033			3,478
Commercial/Agricultural Real Estate | Originated Loans | Construction and land development | 8
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0			0
Commercial/Agricultural Real Estate | Originated Loans | Construction and land development | 9
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0			0
Commercial/Agricultural Real Estate | Acquired Loans
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Allowance for loan losses	(1,097)				(1,370)
Commercial/Agricultural Real Estate | Acquired Loans | Commercial real estate
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	129,784			156,562
Commercial/Agricultural Real Estate | Acquired Loans | Commercial real estate | 1 to 5
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	126,472			148,303
Commercial/Agricultural Real Estate | Acquired Loans | Commercial real estate | 6
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	1,342			4,274
Commercial/Agricultural Real Estate | Acquired Loans | Commercial real estate | 7
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	1,970			3,985
Commercial/Agricultural Real Estate | Acquired Loans | Commercial real estate | 8
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0			0
Commercial/Agricultural Real Estate | Acquired Loans | Commercial real estate | 9
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0			0
Commercial/Agricultural Real Estate | Acquired Loans | Agricultural real estate
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	27,552			37,054
Commercial/Agricultural Real Estate | Acquired Loans | Agricultural real estate | 1 to 5
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	22,517			31,147
Commercial/Agricultural Real Estate | Acquired Loans | Agricultural real estate | 6
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0			0
Commercial/Agricultural Real Estate | Acquired Loans | Agricultural real estate | 7
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	5,035			5,907
Commercial/Agricultural Real Estate | Acquired Loans | Agricultural real estate | 8
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0			0
Commercial/Agricultural Real Estate | Acquired Loans | Agricultural real estate | 9
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0			0
Commercial/Agricultural Real Estate | Acquired Loans | Multi-family real estate
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	5,928			9,421
Commercial/Agricultural Real Estate | Acquired Loans | Multi-family real estate | 1 to 5
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	5,928			9,273
Commercial/Agricultural Real Estate | Acquired Loans | Multi-family real estate | 6
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0			0
Commercial/Agricultural Real Estate | Acquired Loans | Multi-family real estate | 7
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0			148
Commercial/Agricultural Real Estate | Acquired Loans | Multi-family real estate | 8
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0			0
Commercial/Agricultural Real Estate | Acquired Loans | Multi-family real estate | 9
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0			0
Commercial/Agricultural Real Estate | Acquired Loans | Construction and land development
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	1,139			7,276
Commercial/Agricultural Real Estate | Acquired Loans | Construction and land development | 1 to 5
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	949			7,237
Commercial/Agricultural Real Estate | Acquired Loans | Construction and land development | 6
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	190			0
Commercial/Agricultural Real Estate | Acquired Loans | Construction and land development | 7
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0			39
Commercial/Agricultural Real Estate | Acquired Loans | Construction and land development | 8
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0			0
Commercial/Agricultural Real Estate | Acquired Loans | Construction and land development | 9
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0			0
C&I/Agricultural operating
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	168,367			273,040	277,496
Allowance for loan losses	(2,048)				(2,169)
C&I/Agricultural operating | Commercial and industrial
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	107,135			116,553
C&I/Agricultural operating | Commercial and industrial | 1 to 5
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	103,724			112,392
C&I/Agricultural operating | Commercial and industrial | 6
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	24			29
C&I/Agricultural operating | Commercial and industrial | 7
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	3,387			4,132
C&I/Agricultural operating | Commercial and industrial | 8
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0			0
C&I/Agricultural operating | Commercial and industrial | 9
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0			0
C&I/Agricultural operating | Agricultural operating
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	29,931			32,785
C&I/Agricultural operating | Agricultural operating | 1 to 5
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	27,995			30,300
C&I/Agricultural operating | Agricultural operating | 6
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	22			934
C&I/Agricultural operating | Agricultural operating | 7
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	1,914			1,551
C&I/Agricultural operating | Agricultural operating | 8
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0			0
C&I/Agricultural operating | Agricultural operating | 9
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0			0
C&I/Agricultural operating | C&I SBA PPP loans
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	31,301			123,702
C&I/Agricultural operating | Originated Loans
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	147,272			243,449	243,449
Allowance for loan losses	(1,974)	(2,182)		(2,112)	(1,863)	(1,778)	(1,643)
C&I/Agricultural operating | Originated Loans | Commercial and industrial
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	90,581			95,290
C&I/Agricultural operating | Originated Loans | Commercial and industrial | 1 to 5
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	87,481			91,474
C&I/Agricultural operating | Originated Loans | Commercial and industrial | 6
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	16			20
C&I/Agricultural operating | Originated Loans | Commercial and industrial | 7
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	3,084			3,796
C&I/Agricultural operating | Originated Loans | Commercial and industrial | 8
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0			0
C&I/Agricultural operating | Originated Loans | Commercial and industrial | 9
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0			0
C&I/Agricultural operating | Originated Loans | Agricultural operating
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	25,390			24,457
C&I/Agricultural operating | Originated Loans | Agricultural operating | 1 to 5
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	23,744			22,462
C&I/Agricultural operating | Originated Loans | Agricultural operating | 6
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	22			934
C&I/Agricultural operating | Originated Loans | Agricultural operating | 7
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	1,624			1,061
C&I/Agricultural operating | Originated Loans | Agricultural operating | 8
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0			0
C&I/Agricultural operating | Originated Loans | Agricultural operating | 9
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0			0
C&I/Agricultural operating | Acquired Loans
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Allowance for loan losses	(74)				(306)
C&I/Agricultural operating | Acquired Loans | Commercial and industrial
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	16,554			21,263
C&I/Agricultural operating | Acquired Loans | Commercial and industrial | 1 to 5
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	16,243			20,918
C&I/Agricultural operating | Acquired Loans | Commercial and industrial | 6
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	8			9
C&I/Agricultural operating | Acquired Loans | Commercial and industrial | 7
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	303			336
C&I/Agricultural operating | Acquired Loans | Commercial and industrial | 8
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0			0
C&I/Agricultural operating | Acquired Loans | Commercial and industrial | 9
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0			0
C&I/Agricultural operating | Acquired Loans | Agricultural operating
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	4,541			8,328
C&I/Agricultural operating | Acquired Loans | Agricultural operating | 1 to 5
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	4,251			7,838
C&I/Agricultural operating | Acquired Loans | Agricultural operating | 6
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0			0
C&I/Agricultural operating | Acquired Loans | Agricultural operating | 7
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	290			490
C&I/Agricultural operating | Acquired Loans | Agricultural operating | 8
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0			0
C&I/Agricultural operating | Acquired Loans | Agricultural operating | 9
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0			0
Residential Mortgage
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	103,702			137,646	148,401
Allowance for loan losses	(712)				(1,227)
Residential Mortgage | Residential mortgage
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	99,781			131,386
Residential Mortgage | Residential mortgage | 1 to 5
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	94,986			124,902
Residential Mortgage | Residential mortgage | 6
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0			138
Residential Mortgage | Residential mortgage | 7
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	4,795			6,346
Residential Mortgage | Residential mortgage | 8
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0			0
Residential Mortgage | Residential mortgage | 9
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0			0
Residential Mortgage | Purchased HELOC loans
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	3,921			6,260
Residential Mortgage | Purchased HELOC loans | 1 to 5
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	3,756			5,959
Residential Mortgage | Purchased HELOC loans | 6
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0			0
Residential Mortgage | Purchased HELOC loans | 7
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	165			301
Residential Mortgage | Purchased HELOC loans | 8
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0			0
Residential Mortgage | Purchased HELOC loans | 9
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0			0
Residential Mortgage | Originated Loans
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	72,907			92,543	96,647
Allowance for loan losses	(586)	(771)		(1,041)	(963)	(980)	(879)
Residential Mortgage | Originated Loans | Residential mortgage
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	68,986			86,283
Residential Mortgage | Originated Loans | Residential mortgage | 1 to 5
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	65,733			82,097
Residential Mortgage | Originated Loans | Residential mortgage | 6
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0			7
Residential Mortgage | Originated Loans | Residential mortgage | 7
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	3,253			4,179
Residential Mortgage | Originated Loans | Residential mortgage | 8
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0			0
Residential Mortgage | Originated Loans | Residential mortgage | 9
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0			0
Residential Mortgage | Originated Loans | Purchased HELOC loans
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	3,921			6,260
Residential Mortgage | Originated Loans | Purchased HELOC loans | 1 to 5
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	3,756			5,959
Residential Mortgage | Originated Loans | Purchased HELOC loans | 6
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0			0
Residential Mortgage | Originated Loans | Purchased HELOC loans | 7
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	165			301
Residential Mortgage | Originated Loans | Purchased HELOC loans | 8
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0			0
Residential Mortgage | Originated Loans | Purchased HELOC loans | 9
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0			0
Residential Mortgage | Acquired Loans
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Allowance for loan losses	(126)				(264)
Residential Mortgage | Acquired Loans | Residential mortgage
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	30,795			45,103
Residential Mortgage | Acquired Loans | Residential mortgage | 1 to 5
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	29,253			42,805
Residential Mortgage | Acquired Loans | Residential mortgage | 6
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0			131
Residential Mortgage | Acquired Loans | Residential mortgage | 7
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	1,542			2,167
Residential Mortgage | Acquired Loans | Residential mortgage | 8
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0			0
Residential Mortgage | Acquired Loans | Residential mortgage | 9
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0			0
Consumer Installment
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	27,619			39,064	43,165
Allowance for loan losses	(305)				(639)
Consumer Installment | Originated indirect paper
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	17,689			25,851
Consumer Installment | Originated indirect paper | 1 to 5
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	17,511			25,616
Consumer Installment | Originated indirect paper | 6
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0			0
Consumer Installment | Originated indirect paper | 7
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	178			235
Consumer Installment | Originated indirect paper | 8
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0			0
Consumer Installment | Originated indirect paper | 9
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0			0
Consumer Installment | Other consumer
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	9,930			13,213
Consumer Installment | Other consumer | 1 to 5
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	9,856			13,136
Consumer Installment | Other consumer | 6
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0			0
Consumer Installment | Other consumer | 7
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	74			77
Consumer Installment | Other consumer | 8
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0			0
Consumer Installment | Other consumer | 9
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0			0
Consumer Installment | Originated Loans
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	27,103			37,907	41,756
Allowance for loan losses	(275)	$ (362)		(489)	(552)	$ (480)	$ (467)
Consumer Installment | Originated Loans | Originated indirect paper
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	17,689			25,851
Consumer Installment | Originated Loans | Originated indirect paper | 1 to 5
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	17,511			25,616
Consumer Installment | Originated Loans | Originated indirect paper | 6
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0			0
Consumer Installment | Originated Loans | Originated indirect paper | 7
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	178			235
Consumer Installment | Originated Loans | Originated indirect paper | 8
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0			0
Consumer Installment | Originated Loans | Originated indirect paper | 9
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0			0
Consumer Installment | Originated Loans | Other consumer
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	9,414			12,056
Consumer Installment | Originated Loans | Other consumer | 1 to 5
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	9,344			11,986
Consumer Installment | Originated Loans | Other consumer | 6
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0			0
Consumer Installment | Originated Loans | Other consumer | 7
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	70			70
Consumer Installment | Originated Loans | Other consumer | 8
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0			0
Consumer Installment | Originated Loans | Other consumer | 9
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0			0
Consumer Installment | Acquired Loans
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Allowance for loan losses	(30)				$ (87)
Consumer Installment | Acquired Loans | Other consumer
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	516			1,157
Consumer Installment | Acquired Loans | Other consumer | 1 to 5
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	512			1,150
Consumer Installment | Acquired Loans | Other consumer | 6
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0			0
Consumer Installment | Acquired Loans | Other consumer | 7
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	4			7
Consumer Installment | Acquired Loans | Other consumer | 8
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0			0
Consumer Installment | Acquired Loans | Other consumer | 9
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	$ 0			$ 0

LOANS, ALLOWANCE FOR LOAN LOS_5

LOANS, ALLOWANCE FOR LOAN LOSSES AND IMPAIRED LOANS - SBA PPP Loans by Round (Details) - USD ($) $ in Thousands	3 Months Ended
	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021
Balance
Balance at beginning of period			$ 1,246,889
Balance at end of period	$ 1,256,206
SBA PPP Loans
Balance
Balance at beginning of period	21,407	$ 71,464	123,702
2021 SBA PPP loan originations	0	0	0
Less: 2021 SBA PPP loan forgiveness and fee accretion	(18,286)	(50,057)	(52,238)
Balance at end of period	3,121	21,407	71,464
Net Deferred Fee Income
Balance at beginning of period	308	1,285	2,991
2021 SBA PPP loan originations	0	0	0
Less: 2021 SBA PPP loan forgiveness and fee accretion	(279)	(977)	(1,706)
Balance at end of period	29	308	1,285
Balance
Balance at beginning of period	53,518	47,467	0
2021 SBA PPP loan originations	64	8,323	47,467
Less: 2021 SBA PPP loan forgiveness and fee accretion	(25,402)	(2,272)	0
Balance at end of period	28,180	53,518	47,467
Net Deferred Fee Income
Balance at beginning of period	3,109	1,726	0
2021 SBA PPP loan originations	9	1,715	1,770
Less: 2021 SBA PPP loan forgiveness and fee accretion	(1,599)	(332)	(44)
Balance at end of period	1,519	3,109	1,726
Balance
Balance at beginning of period	74,925	118,931	123,702
2021 SBA PPP loan originations	64	8,323	47,467
Less: 2021 SBA PPP loan forgiveness and fee accretion	(43,688)	(52,329)	(52,238)
Balance at end of period	31,301	74,925	118,931
Net Deferred Fee Income
Balance at beginning of period	3,417	3,011	2,991
2021 SBA PPP loan originations	9	1,715	1,770
Less: 2021 SBA PPP loan forgiveness and fee accretion	(1,878)	(1,309)	(1,750)
Balance at end of period	$ 1,548	$ 3,417	$ 3,011

LOANS, ALLOWANCE FOR LOAN LOS_6

LOANS, ALLOWANCE FOR LOAN LOSSES AND IMPAIRED LOANS - Changes in the ALL by Loan Type (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020
Allowance for Loan Losses:
Beginning balance			$ 17,043
Provision	$ 0	$ 1,500	0	$ 5,250
Ending balance	16,832	14,836	16,832	14,836
Financing Receivable, Allowance for Credit Loss, Additional Information [Abstract]
Amount of allowance for loan losses arising from loans individually evaluated for impairment	1,363	1,181	1,363	1,181	$ 1,115
Amount of allowance for loan losses arising from loans collectively evaluated for impairment	15,469	13,655	15,469	13,655	15,928
Loans Receivable:
Total Loans	1,256,206	1,241,884	1,256,206	1,241,884	1,246,889
Ending balance: individually evaluated for impairment	37,191	51,689	37,191	51,689	43,397
Ending balance: collectively evaluated for impairment	1,219,015	1,190,195	1,219,015	1,190,195	1,203,492
Originated Loans
Allowance for Loan Losses:
Beginning balance	15,060	12,109	14,819	9,551
Charge-offs	(12)	(117)	(100)	(760)
Recoveries	19	94	103	136
Provision	438	723	683	3,882
Ending balance	15,505	12,809	15,505	12,809
Loans Receivable:
Total Loans	1,039,397	917,550	1,039,397	917,550	960,725
Purchased credit impaired loans
Allowance for Loan Losses:
Ending balance	0	0	0	0
Loans Receivable:
Total Loans	11,499	25,083	11,499	25,083	17,946
Other acquired loans
Allowance for Loan Losses:
Beginning balance	1,785	1,264	2,224	769
Charge-offs	(24)	(47)	(234)	(235)
Recoveries	4	33	20	125
Provision	(438)	777	(683)	1,368
Ending balance	1,327		1,327
Loans Receivable:
Total Loans	205,310	299,251	205,310	299,251	268,218
Acquired Loans
Allowance for Loan Losses:
Ending balance	1,327	2,027	1,327	2,027
Loans Receivable:
Total Loans	216,809		216,809		286,164
Commercial/Agricultural Real Estate
Allowance for Loan Losses:
Ending balance	12,995	10,171	12,995	10,171
Financing Receivable, Allowance for Credit Loss, Additional Information [Abstract]
Amount of allowance for loan losses arising from loans individually evaluated for impairment	1,033	772	1,033	772	698
Amount of allowance for loan losses arising from loans collectively evaluated for impairment	11,962	9,399	11,962	9,399	11,257
Loans Receivable:
Total Loans	956,518	772,822	956,518	772,822	797,139
Ending balance: individually evaluated for impairment	22,744	33,596	22,744	33,596	26,303
Ending balance: collectively evaluated for impairment	933,774	739,226	933,774	739,226	770,836
Commercial/Agricultural Real Estate | Originated Loans
Allowance for Loan Losses:
Beginning balance	10,890	8,297	10,271	6,205
Charge-offs	0	0	(51)	0
Recoveries	4	74	10	74
Provision	1,004	430	1,668	2,522
Ending balance	11,898	8,801	11,898	8,801
Loans Receivable:
Total Loans	792,115	535,698	792,115	535,698	586,826
Commercial/Agricultural Real Estate | Purchased credit impaired loans
Allowance for Loan Losses:
Ending balance	0	0	0	0
Loans Receivable:
Total Loans	9,183	21,453	9,183	21,453	15,100
Commercial/Agricultural Real Estate | Other acquired loans
Allowance for Loan Losses:
Beginning balance	1,468	746	1,684	526
Charge-offs	0	0	(200)	0
Recoveries	0	1	0	77
Provision	(371)	623	(387)	767
Ending balance	1,097		1,097
Loans Receivable:
Total Loans	155,220	215,671	155,220	215,671	195,213
Commercial/Agricultural Real Estate | Acquired Loans
Allowance for Loan Losses:
Ending balance	1,097	1,370	1,097	1,370
C&I/Agricultural operating
Allowance for Loan Losses:
Ending balance	2,048	2,169	2,048	2,169
Financing Receivable, Allowance for Credit Loss, Additional Information [Abstract]
Amount of allowance for loan losses arising from loans individually evaluated for impairment	271	159	271	159	190
Amount of allowance for loan losses arising from loans collectively evaluated for impairment	1,777	2,010	1,777	2,010	2,063
Loans Receivable:
Total Loans	168,367	277,496	168,367	277,496	273,040
Ending balance: individually evaluated for impairment	6,451	7,894	6,451	7,894	7,115
Ending balance: collectively evaluated for impairment	161,916	269,602	161,916	269,602	265,925
C&I/Agricultural operating | Originated Loans
Allowance for Loan Losses:
Beginning balance	2,182	1,778	2,112	1,643
Charge-offs	0	(103)	0	(632)
Recoveries	10	0	48	0
Provision	(218)	188	(186)	852
Ending balance	1,974	1,863	1,974	1,863
Loans Receivable:
Total Loans	147,272	243,449	147,272	243,449	243,449
C&I/Agricultural operating | Purchased credit impaired loans
Allowance for Loan Losses:
Ending balance	0	0	0	0
Loans Receivable:
Total Loans	1,219	2,077	1,219	2,077	1,534
C&I/Agricultural operating | Other acquired loans
Allowance for Loan Losses:
Beginning balance	81	334	141	27
Charge-offs	0	0	(7)	(159)
Recoveries	3	30	13	30
Provision	(10)	(58)	(73)	408
Ending balance	74		74
Loans Receivable:
Total Loans	19,876	31,970	19,876	31,970	28,057
C&I/Agricultural operating | Acquired Loans
Allowance for Loan Losses:
Ending balance	74	306	74	306
Residential Mortgage
Allowance for Loan Losses:
Ending balance	712	1,227	712	1,227
Financing Receivable, Allowance for Credit Loss, Additional Information [Abstract]
Amount of allowance for loan losses arising from loans individually evaluated for impairment	59	249	59	249	226
Amount of allowance for loan losses arising from loans collectively evaluated for impairment	653	978	653	978	1,150
Loans Receivable:
Total Loans	103,702	148,401	103,702	148,401	137,646
Ending balance: individually evaluated for impairment	7,705	9,833	7,705	9,833	9,621
Ending balance: collectively evaluated for impairment	95,997	138,568	95,997	138,568	128,025
Residential Mortgage | Originated Loans
Allowance for Loan Losses:
Beginning balance	771	980	1,041	879
Charge-offs	0	(4)	0	(4)
Recoveries	0	2	9	7
Provision	(185)	(15)	(464)	81
Ending balance	586	963	586	963
Loans Receivable:
Total Loans	72,907	96,647	72,907	96,647	92,543
Residential Mortgage | Purchased credit impaired loans
Allowance for Loan Losses:
Ending balance	0	0	0	0
Loans Receivable:
Total Loans	1,097	1,553	1,097	1,553	1,312
Residential Mortgage | Other acquired loans
Allowance for Loan Losses:
Beginning balance	231	112	335	163
Charge-offs	0	(47)	0	(74)
Recoveries	1	0	3	14
Provision	(106)	199	(212)	161
Ending balance	126		126
Loans Receivable:
Total Loans	29,698	50,201	29,698	50,201	43,791
Residential Mortgage | Acquired Loans
Allowance for Loan Losses:
Ending balance	126	264	126	264
Consumer Installment
Allowance for Loan Losses:
Ending balance	305	639	305	639
Financing Receivable, Allowance for Credit Loss, Additional Information [Abstract]
Amount of allowance for loan losses arising from loans individually evaluated for impairment	0	1	0	1	1
Amount of allowance for loan losses arising from loans collectively evaluated for impairment	305	638	305	638	552
Loans Receivable:
Total Loans	27,619	43,165	27,619	43,165	39,064
Ending balance: individually evaluated for impairment	291	366	291	366	358
Ending balance: collectively evaluated for impairment	27,328	42,799	27,328	42,799	38,706
Consumer Installment | Originated Loans
Allowance for Loan Losses:
Beginning balance	362	480	489	467
Charge-offs	(12)	(10)	(49)	(124)
Recoveries	5	18	36	55
Provision	(80)	64	(201)	154
Ending balance	275	552	275	552
Loans Receivable:
Total Loans	27,103	41,756	27,103	41,756	37,907
Consumer Installment | Purchased credit impaired loans
Allowance for Loan Losses:
Ending balance	0	0	0	0
Loans Receivable:
Total Loans	0	0	0	0	0
Consumer Installment | Other acquired loans
Allowance for Loan Losses:
Beginning balance	5	72	64	53
Charge-offs	(24)	0	(27)	(2)
Recoveries	0	2	4	4
Provision	49	13	(11)	32
Ending balance	30		30
Loans Receivable:
Total Loans	516	1,409	516	1,409	1,157
Consumer Installment | Acquired Loans
Allowance for Loan Losses:
Ending balance	30	87	30	87
Unallocated
Allowance for Loan Losses:
Ending balance	772	630	772	630
Financing Receivable, Allowance for Credit Loss, Additional Information [Abstract]
Amount of allowance for loan losses arising from loans individually evaluated for impairment	0	0	0	0	0
Amount of allowance for loan losses arising from loans collectively evaluated for impairment	772	630	772	630	906
Loans Receivable:
Total Loans	0	0	0	0	0
Ending balance: individually evaluated for impairment	0	0	0	0	0
Ending balance: collectively evaluated for impairment	0	0	0	0	0
Unallocated | Originated Loans
Allowance for Loan Losses:
Beginning balance	855	574	906	357
Charge-offs	0	0	0	0
Recoveries	0	0	0	0
Provision	(83)	56	(134)	273
Ending balance	772	630	772	630
Loans Receivable:
Total Loans	0	0	0	0	0
Unallocated | Purchased credit impaired loans
Allowance for Loan Losses:
Ending balance	0	0	0	0
Loans Receivable:
Total Loans	0	0	0	0	0
Unallocated | Other acquired loans
Allowance for Loan Losses:
Beginning balance	0	0	0	0
Charge-offs	0	0	0	0
Recoveries	0	0	0	0
Provision	0	0	0	0
Ending balance	0		0
Loans Receivable:
Total Loans	0	0	0	0	$ 0
Unallocated | Acquired Loans
Allowance for Loan Losses:
Ending balance	$ 0	$ 0	$ 0	$ 0

LOANS, ALLOWANCE FOR LOAN LOS_7

LOANS, ALLOWANCE FOR LOAN LOSSES AND IMPAIRED LOANS - Loans Receivable by Loan Type (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020	Sep. 30, 2020
Loans receivable
Total Loans	$ 1,256,206	$ 1,246,889	$ 1,241,884
Performing loans
Loans receivable
TDR loans	11,323	11,722
Loans other	1,232,752	1,223,834
Total Loans	1,244,075	1,235,556
Nonperforming loans
Loans receivable
TDR loans	4,366	6,755
Loans other	7,765	4,578
Total Loans	12,131	11,333
Commercial/Agricultural Real Estate
Loans receivable
Total Loans	956,518	797,139	772,822
Commercial/Agricultural Real Estate | Performing loans
Loans receivable
TDR loans	4,711	4,695
Loans other	942,813	786,533
Total Loans	947,524	791,228
Commercial/Agricultural Real Estate | Nonperforming loans
Loans receivable
TDR loans	3,337	4,691
Loans other	5,657	1,220
Total Loans	8,994	5,911
C&I/Agricultural operating
Loans receivable
Total Loans	168,367	273,040	277,496
C&I/Agricultural operating | Performing loans
Loans receivable
TDR loans	3,685	3,836
Loans other	163,308	266,975
Total Loans	166,993	270,811
C&I/Agricultural operating | Nonperforming loans
Loans receivable
TDR loans	600	1,287
Loans other	774	942
Total Loans	1,374	2,229
Residential Mortgage
Loans receivable
Total Loans	103,702	137,646	148,401
Residential Mortgage | Performing loans
Loans receivable
TDR loans	2,883	3,142
Loans other	99,147	131,470
Total Loans	102,030	134,612
Residential Mortgage | Nonperforming loans
Loans receivable
TDR loans	426	777
Loans other	1,246	2,257
Total Loans	1,672	3,034
Consumer Installment
Loans receivable
Total Loans	27,619	39,064	$ 43,165
Consumer Installment | Performing loans
Loans receivable
TDR loans	44	49
Loans other	27,484	38,856
Total Loans	27,528	38,905
Consumer Installment | Nonperforming loans
Loans receivable
TDR loans	3	0
Loans other	88	159
Total Loans	$ 91	$ 159

LOANS, ALLOWANCE FOR LOAN LOS_8

LOANS, ALLOWANCE FOR LOAN LOSSES AND IMPAIRED LOANS - Aging Analysis (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Dec. 31, 2020	Sep. 30, 2020
Aging analysis of the Bank's real estate and consumer loans
Outstanding balance	$ 1,248,654			$ 1,237,581
Nonaccrual Loans	11,706			10,747
Total Past Due Accruing and Nonaccrual Loans	21,603			31,942
Total Loans	1,256,206			1,246,889	$ 1,241,884
C&I SBA PPP loans
Aging analysis of the Bank's real estate and consumer loans
Total Loans	31,301	$ 74,925	$ 118,931	123,702
Financial Asset, Past Due
Aging analysis of the Bank's real estate and consumer loans
Outstanding balance	9,897			21,195
30-59 Days Past Due
Aging analysis of the Bank's real estate and consumer loans
Outstanding balance	8,685			18,886
60-89 Days Past Due
Aging analysis of the Bank's real estate and consumer loans
Outstanding balance	787			1,723
Greater Than 89 Days
Aging analysis of the Bank's real estate and consumer loans
Outstanding balance	425			586
Financial Asset, Not Past Due
Aging analysis of the Bank's real estate and consumer loans
Outstanding balance	1,234,603			1,214,947
Commercial/Agricultural Real Estate
Aging analysis of the Bank's real estate and consumer loans
Total Loans	956,518			797,139	772,822
Commercial/Agricultural Real Estate | Commercial real estate
Aging analysis of the Bank's real estate and consumer loans
Nonaccrual Loans	872			679
Total Past Due Accruing and Nonaccrual Loans	6,485			10,714
Total Loans	638,324			507,675
Commercial/Agricultural Real Estate | Agricultural real estate
Aging analysis of the Bank's real estate and consumer loans
Nonaccrual Loans	3,567			5,084
Total Past Due Accruing and Nonaccrual Loans	3,912			5,543
Total Loans	76,634			68,795
Commercial/Agricultural Real Estate | Multi-family real estate
Aging analysis of the Bank's real estate and consumer loans
Nonaccrual Loans	0			148
Total Past Due Accruing and Nonaccrual Loans	0			456
Total Loans	156,022			122,152
Commercial/Agricultural Real Estate | Construction and land development
Aging analysis of the Bank's real estate and consumer loans
Nonaccrual Loans	4,555			0
Total Past Due Accruing and Nonaccrual Loans	4,603			3,898
Total Loans	85,538			98,517
Commercial/Agricultural Real Estate | Financial Asset, Past Due | Commercial real estate
Aging analysis of the Bank's real estate and consumer loans
Outstanding balance	5,613			10,035
Commercial/Agricultural Real Estate | Financial Asset, Past Due | Agricultural real estate
Aging analysis of the Bank's real estate and consumer loans
Outstanding balance	345			459
Commercial/Agricultural Real Estate | Financial Asset, Past Due | Multi-family real estate
Aging analysis of the Bank's real estate and consumer loans
Outstanding balance	0			308
Commercial/Agricultural Real Estate | Financial Asset, Past Due | Construction and land development
Aging analysis of the Bank's real estate and consumer loans
Outstanding balance	48			3,898
Commercial/Agricultural Real Estate | 30-59 Days Past Due | Commercial real estate
Aging analysis of the Bank's real estate and consumer loans
Outstanding balance	5,613			9,568
Commercial/Agricultural Real Estate | 30-59 Days Past Due | Agricultural real estate
Aging analysis of the Bank's real estate and consumer loans
Outstanding balance	345			411
Commercial/Agricultural Real Estate | 30-59 Days Past Due | Multi-family real estate
Aging analysis of the Bank's real estate and consumer loans
Outstanding balance	0			308
Commercial/Agricultural Real Estate | 30-59 Days Past Due | Construction and land development
Aging analysis of the Bank's real estate and consumer loans
Outstanding balance	48			3,898
Commercial/Agricultural Real Estate | 60-89 Days Past Due | Commercial real estate
Aging analysis of the Bank's real estate and consumer loans
Outstanding balance	0			467
Commercial/Agricultural Real Estate | 60-89 Days Past Due | Agricultural real estate
Aging analysis of the Bank's real estate and consumer loans
Outstanding balance	0			48
Commercial/Agricultural Real Estate | 60-89 Days Past Due | Multi-family real estate
Aging analysis of the Bank's real estate and consumer loans
Outstanding balance	0			0
Commercial/Agricultural Real Estate | 60-89 Days Past Due | Construction and land development
Aging analysis of the Bank's real estate and consumer loans
Outstanding balance	0			0
Commercial/Agricultural Real Estate | Greater Than 89 Days | Commercial real estate
Aging analysis of the Bank's real estate and consumer loans
Outstanding balance	0			0
Commercial/Agricultural Real Estate | Greater Than 89 Days | Agricultural real estate
Aging analysis of the Bank's real estate and consumer loans
Outstanding balance	0			0
Commercial/Agricultural Real Estate | Greater Than 89 Days | Multi-family real estate
Aging analysis of the Bank's real estate and consumer loans
Outstanding balance	0			0
Commercial/Agricultural Real Estate | Greater Than 89 Days | Construction and land development
Aging analysis of the Bank's real estate and consumer loans
Outstanding balance	0			0
Commercial/Agricultural Real Estate | Financial Asset, Not Past Due | Commercial real estate
Aging analysis of the Bank's real estate and consumer loans
Outstanding balance	631,839			496,961
Commercial/Agricultural Real Estate | Financial Asset, Not Past Due | Agricultural real estate
Aging analysis of the Bank's real estate and consumer loans
Outstanding balance	72,722			63,252
Commercial/Agricultural Real Estate | Financial Asset, Not Past Due | Multi-family real estate
Aging analysis of the Bank's real estate and consumer loans
Outstanding balance	156,022			121,696
Commercial/Agricultural Real Estate | Financial Asset, Not Past Due | Construction and land development
Aging analysis of the Bank's real estate and consumer loans
Outstanding balance	80,935			94,619
C&I/Agricultural operating
Aging analysis of the Bank's real estate and consumer loans
Total Loans	168,367			273,040	277,496
C&I/Agricultural operating | Commercial and industrial
Aging analysis of the Bank's real estate and consumer loans
Nonaccrual Loans	311			357
Total Past Due Accruing and Nonaccrual Loans	332			1,284
Total Loans	107,135			116,553
C&I/Agricultural operating | C&I SBA PPP loans
Aging analysis of the Bank's real estate and consumer loans
Nonaccrual Loans	0			0
Total Past Due Accruing and Nonaccrual Loans	0			0
Total Loans	31,301			123,702
C&I/Agricultural operating | Agricultural operating
Aging analysis of the Bank's real estate and consumer loans
Nonaccrual Loans	1,063			1,872
Total Past Due Accruing and Nonaccrual Loans	1,262			3,571
Total Loans	29,931			32,785
C&I/Agricultural operating | Financial Asset, Past Due | Commercial and industrial
Aging analysis of the Bank's real estate and consumer loans
Outstanding balance	21			927
C&I/Agricultural operating | Financial Asset, Past Due | C&I SBA PPP loans
Aging analysis of the Bank's real estate and consumer loans
Outstanding balance	0			0
C&I/Agricultural operating | Financial Asset, Past Due | Agricultural operating
Aging analysis of the Bank's real estate and consumer loans
Outstanding balance	199			1,699
C&I/Agricultural operating | 30-59 Days Past Due | Commercial and industrial
Aging analysis of the Bank's real estate and consumer loans
Outstanding balance	21			436
C&I/Agricultural operating | 30-59 Days Past Due | C&I SBA PPP loans
Aging analysis of the Bank's real estate and consumer loans
Outstanding balance	0			0
C&I/Agricultural operating | 30-59 Days Past Due | Agricultural operating
Aging analysis of the Bank's real estate and consumer loans
Outstanding balance	199			1,499
C&I/Agricultural operating | 60-89 Days Past Due | Commercial and industrial
Aging analysis of the Bank's real estate and consumer loans
Outstanding balance	0			491
C&I/Agricultural operating | 60-89 Days Past Due | C&I SBA PPP loans
Aging analysis of the Bank's real estate and consumer loans
Outstanding balance	0			0
C&I/Agricultural operating | 60-89 Days Past Due | Agricultural operating
Aging analysis of the Bank's real estate and consumer loans
Outstanding balance	0			200
C&I/Agricultural operating | Greater Than 89 Days | Commercial and industrial
Aging analysis of the Bank's real estate and consumer loans
Outstanding balance	0			0
C&I/Agricultural operating | Greater Than 89 Days | C&I SBA PPP loans
Aging analysis of the Bank's real estate and consumer loans
Outstanding balance	0			0
C&I/Agricultural operating | Greater Than 89 Days | Agricultural operating
Aging analysis of the Bank's real estate and consumer loans
Outstanding balance	0			0
C&I/Agricultural operating | Financial Asset, Not Past Due | Commercial and industrial
Aging analysis of the Bank's real estate and consumer loans
Outstanding balance	106,803			115,269
C&I/Agricultural operating | Financial Asset, Not Past Due | C&I SBA PPP loans
Aging analysis of the Bank's real estate and consumer loans
Outstanding balance	31,301			123,702
C&I/Agricultural operating | Financial Asset, Not Past Due | Agricultural operating
Aging analysis of the Bank's real estate and consumer loans
Outstanding balance	28,669			29,214
Residential Mortgage
Aging analysis of the Bank's real estate and consumer loans
Total Loans	103,702			137,646	148,401
Residential Mortgage | Residential mortgage
Aging analysis of the Bank's real estate and consumer loans
Nonaccrual Loans	1,098			2,217
Total Past Due Accruing and Nonaccrual Loans	4,374			5,343
Total Loans	99,781			131,386
Residential Mortgage | Purchased HELOC loans
Aging analysis of the Bank's real estate and consumer loans
Nonaccrual Loans	165			234
Total Past Due Accruing and Nonaccrual Loans	397			733
Total Loans	3,921			6,260
Residential Mortgage | Financial Asset, Past Due | Residential mortgage
Aging analysis of the Bank's real estate and consumer loans
Outstanding balance	3,276			3,126
Residential Mortgage | Financial Asset, Past Due | Purchased HELOC loans
Aging analysis of the Bank's real estate and consumer loans
Outstanding balance	232			499
Residential Mortgage | 30-59 Days Past Due | Residential mortgage
Aging analysis of the Bank's real estate and consumer loans
Outstanding balance	2,085			2,238
Residential Mortgage | 30-59 Days Past Due | Purchased HELOC loans
Aging analysis of the Bank's real estate and consumer loans
Outstanding balance	232			338
Residential Mortgage | 60-89 Days Past Due | Residential mortgage
Aging analysis of the Bank's real estate and consumer loans
Outstanding balance	782			372
Residential Mortgage | 60-89 Days Past Due | Purchased HELOC loans
Aging analysis of the Bank's real estate and consumer loans
Outstanding balance	0			94
Residential Mortgage | Greater Than 89 Days | Residential mortgage
Aging analysis of the Bank's real estate and consumer loans
Outstanding balance	409			516
Residential Mortgage | Greater Than 89 Days | Purchased HELOC loans
Aging analysis of the Bank's real estate and consumer loans
Outstanding balance	0			67
Residential Mortgage | Financial Asset, Not Past Due | Residential mortgage
Aging analysis of the Bank's real estate and consumer loans
Outstanding balance	95,407			126,043
Residential Mortgage | Financial Asset, Not Past Due | Purchased HELOC loans
Aging analysis of the Bank's real estate and consumer loans
Outstanding balance	3,524			5,527
Consumer Installment
Aging analysis of the Bank's real estate and consumer loans
Total Loans	27,619			39,064	$ 43,165
Consumer Installment | Originated indirect paper
Aging analysis of the Bank's real estate and consumer loans
Nonaccrual Loans	51			133
Total Past Due Accruing and Nonaccrual Loans	171			260
Total Loans	17,689			25,851
Consumer Installment | Other Consumer
Aging analysis of the Bank's real estate and consumer loans
Nonaccrual Loans	24			23
Total Past Due Accruing and Nonaccrual Loans	67			140
Total Loans	9,930			13,213
Consumer Installment | Financial Asset, Past Due | Originated indirect paper
Aging analysis of the Bank's real estate and consumer loans
Outstanding balance	120			127
Consumer Installment | Financial Asset, Past Due | Other Consumer
Aging analysis of the Bank's real estate and consumer loans
Outstanding balance	43			117
Consumer Installment | 30-59 Days Past Due | Originated indirect paper
Aging analysis of the Bank's real estate and consumer loans
Outstanding balance	105			90
Consumer Installment | 30-59 Days Past Due | Other Consumer
Aging analysis of the Bank's real estate and consumer loans
Outstanding balance	37			100
Consumer Installment | 60-89 Days Past Due | Originated indirect paper
Aging analysis of the Bank's real estate and consumer loans
Outstanding balance	1			37
Consumer Installment | 60-89 Days Past Due | Other Consumer
Aging analysis of the Bank's real estate and consumer loans
Outstanding balance	4			14
Consumer Installment | Greater Than 89 Days | Originated indirect paper
Aging analysis of the Bank's real estate and consumer loans
Outstanding balance	14			0
Consumer Installment | Greater Than 89 Days | Other Consumer
Aging analysis of the Bank's real estate and consumer loans
Outstanding balance	2			3
Consumer Installment | Financial Asset, Not Past Due | Originated indirect paper
Aging analysis of the Bank's real estate and consumer loans
Outstanding balance	17,518			25,591
Consumer Installment | Financial Asset, Not Past Due | Other Consumer
Aging analysis of the Bank's real estate and consumer loans
Outstanding balance	$ 9,863			$ 13,073

LOANS, ALLOWANCE FOR LOAN LOS_9

LOANS, ALLOWANCE FOR LOAN LOSSES AND IMPAIRED LOANS - Impaired Loans (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020
Bank impaired loans
With no related allowance recorded, Recorded investment	$ 27,853	$ 46,357	$ 27,853	$ 46,357	$ 39,245
With an allowance recorded, Recorded investment	9,338	5,332	9,338	5,332	4,152
Recorded investment, Total	37,191	51,689	37,191	51,689	43,397
With no related allowance recorded, unpaid principal balance	27,853	46,357	27,853	46,357	39,245
With an allowance recorded, unpaid principal balance	9,338	5,332	9,338	5,332	4,152
Unpaid principal balance, Total	37,191	51,689	37,191	51,689	43,397
With an allowance recorded, Related allowance	1,363	1,181	1,363	1,181	1,115
With no related allowance recorded, Average recorded investment	30,884	46,445	33,551	52,712	49,157
With an allowance recorded, Average recorded investment	7,146	5,245	6,746	4,732	4,143
Average recorded investment, Total	38,030	51,690	40,297	57,444	53,300
With no related allowance recorded, Interest income recognized	283	602	1,031	1,941	2,658
With an allowance recorded, Interest income recognized	43	55	161	121	177
Interest income recognized, Total	326	657	1,192	2,062	2,835
Commercial/Agricultural Real Estate
Bank impaired loans
With no related allowance recorded, Recorded investment	16,820	30,419	16,820	30,419	24,013
With an allowance recorded, Recorded investment	5,924	3,177	5,924	3,177	2,290
Recorded investment, Total	22,744	33,596	22,744	33,596	26,303
With no related allowance recorded, unpaid principal balance	16,820	30,419	16,820	30,419	24,013
With an allowance recorded, unpaid principal balance	5,924	3,177	5,924	3,177	2,290
Unpaid principal balance, Total	22,744	33,596	22,744	33,596	26,303
With an allowance recorded, Related allowance	1,033	772	1,033	772	698
With no related allowance recorded, Average recorded investment	19,618	30,344	20,417	35,467	32,264
With an allowance recorded, Average recorded investment	3,558	3,597	4,107	2,660	2,217
Average recorded investment, Total	23,176	33,941	24,524	38,127	34,481
With no related allowance recorded, Interest income recognized	172	454	663	1,374	1,894
With an allowance recorded, Interest income recognized	0	48	62	73	100
Interest income recognized, Total	172	502	725	1,447	1,994
C&I/Agricultural operating
Bank impaired loans
With no related allowance recorded, Recorded investment	3,451	6,860	3,451	6,860	6,334
With an allowance recorded, Recorded investment	3,000	1,034	3,000	1,034	781
Recorded investment, Total	6,451	7,894	6,451	7,894	7,115
With no related allowance recorded, unpaid principal balance	3,451	6,860	3,451	6,860	6,334
With an allowance recorded, unpaid principal balance	3,000	1,034	3,000	1,034	781
Unpaid principal balance, Total	6,451	7,894	6,451	7,894	7,115
With an allowance recorded, Related allowance	271	159	271	159	190
With no related allowance recorded, Average recorded investment	3,484	7,070	4,893	8,169	7,906
With an allowance recorded, Average recorded investment	3,041	669	1,891	762	636
Average recorded investment, Total	6,525	7,739	6,784	8,931	8,542
With no related allowance recorded, Interest income recognized	29	35	119	188	284
With an allowance recorded, Interest income recognized	41	0	82	12	22
Interest income recognized, Total	70	35	201	200	306
Residential Mortgage
Bank impaired loans
With no related allowance recorded, Recorded investment	7,291	8,715	7,291	8,715	8,542
With an allowance recorded, Recorded investment	414	1,118	414	1,118	1,079
Recorded investment, Total	7,705	9,833	7,705	9,833	9,621
With no related allowance recorded, unpaid principal balance	7,291	8,715	7,291	8,715	8,542
With an allowance recorded, unpaid principal balance	414	1,118	414	1,118	1,079
Unpaid principal balance, Total	7,705	9,833	7,705	9,833	9,621
With an allowance recorded, Related allowance	59	249	59	249	226
With no related allowance recorded, Average recorded investment	7,498	8,668	7,917	8,705	8,619
With an allowance recorded, Average recorded investment	547	970	747	1,275	1,255
Average recorded investment, Total	8,045	9,638	8,664	9,980	9,874
With no related allowance recorded, Interest income recognized	79	107	240	356	450
With an allowance recorded, Interest income recognized	2	7	17	36	54
Interest income recognized, Total	81	114	257	392	504
Consumer Installment
Bank impaired loans
With no related allowance recorded, Recorded investment	291	363	291	363	356
With an allowance recorded, Recorded investment	0	3	0	3	2
Recorded investment, Total	291	366	291	366	358
With no related allowance recorded, unpaid principal balance	291	363	291	363	356
With an allowance recorded, unpaid principal balance	0	3	0	3	2
Unpaid principal balance, Total	291	366	291	366	358
With an allowance recorded, Related allowance	0	1	0	1	1
With no related allowance recorded, Average recorded investment	284	363	324	371	368
With an allowance recorded, Average recorded investment	0	9	1	35	35
Average recorded investment, Total	284	372	325	406	403
With no related allowance recorded, Interest income recognized	3	6	9	23	30
With an allowance recorded, Interest income recognized	0	0	0	0	1
Interest income recognized, Total	$ 3	$ 6	$ 9	$ 23	$ 31

LOANS, ALLOWANCE FOR LOAN LO_10

LOANS, ALLOWANCE FOR LOAN LOSSES AND IMPAIRED LOANS - TDR Loans (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Receivables [Abstract]
Accrual status	$ 11,365	$ 11,742
Non-accrual status	4,324	6,735
Total	$ 15,689	$ 18,477

LOANS, ALLOWANCE FOR LOAN LO_11

LOANS, ALLOWANCE FOR LOAN LOSSES AND IMPAIRED LOANS - TDR Loan Modifications (Details) $ in Thousands	3 Months Ended		9 Months Ended				12 Months Ended
	Sep. 30, 2021USD ($)contract	Sep. 30, 2020USD ($)contract	Sep. 30, 2021USD ($)TDR	Sep. 30, 2021USD ($)contract	Sep. 30, 2021USD ($)	Sep. 30, 2020USD ($)contract	Dec. 31, 2020contract
Financing Receivable, Allowance for Credit Loss [Line Items]
Number of Contracts	4	13	2	12		32	0
Pre-Modification Outstanding Recorded Investment	$ 374	$ 7,417			$ 838	$ 9,436
Post-Modification Outstanding Recorded Investment	374	7,417			838	9,436
Specific Reserve	0	0	$ 0	$ 0	0	0
Maturity Extension
Financing Receivable, Allowance for Credit Loss [Line Items]
Modifications	186	6,609			297	7,888
Modified Payment
Financing Receivable, Allowance for Credit Loss [Line Items]
Modifications	0	500			81	1,134
Modified Under- writing
Financing Receivable, Allowance for Credit Loss [Line Items]
Modifications	188	308			460	414
Other
Financing Receivable, Allowance for Credit Loss [Line Items]
Modifications	$ 0	$ 0			0	$ 0
Commercial/Agricultural Real Estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Number of Contracts | contract	0	3		3		12
Pre-Modification Outstanding Recorded Investment	$ 0	$ 3,826			120	$ 4,933
Post-Modification Outstanding Recorded Investment	0	3,826			120	4,933
Specific Reserve	0	0	0	$ 0	0	0
Commercial/Agricultural Real Estate | Maturity Extension
Financing Receivable, Allowance for Credit Loss [Line Items]
Modifications	0	3,550			39	4,442
Commercial/Agricultural Real Estate | Modified Payment
Financing Receivable, Allowance for Credit Loss [Line Items]
Modifications	0	0			81	198
Commercial/Agricultural Real Estate | Modified Under- writing
Financing Receivable, Allowance for Credit Loss [Line Items]
Modifications	0	276			0	293
Commercial/Agricultural Real Estate | Other
Financing Receivable, Allowance for Credit Loss [Line Items]
Modifications	$ 0	$ 0			0	$ 0
C&I/Agricultural operating
Financing Receivable, Allowance for Credit Loss [Line Items]
Number of Contracts | contract	0	2		1		5
Pre-Modification Outstanding Recorded Investment	$ 0	$ 3,000			240	$ 3,373
Post-Modification Outstanding Recorded Investment	0	3,000			240	3,373
Specific Reserve	0	0	0	$ 0	0	0
C&I/Agricultural operating | Maturity Extension
Financing Receivable, Allowance for Credit Loss [Line Items]
Modifications	0	3,000			0	3,295
C&I/Agricultural operating | Modified Payment
Financing Receivable, Allowance for Credit Loss [Line Items]
Modifications	0	0			0	78
C&I/Agricultural operating | Modified Under- writing
Financing Receivable, Allowance for Credit Loss [Line Items]
Modifications	0	0			240	0
C&I/Agricultural operating | Other
Financing Receivable, Allowance for Credit Loss [Line Items]
Modifications	$ 0	$ 0			0	$ 0
Residential Mortgage
Financing Receivable, Allowance for Credit Loss [Line Items]
Number of Contracts | contract	4	8		6		13
Pre-Modification Outstanding Recorded Investment	$ 374	$ 591			454	$ 1,123
Post-Modification Outstanding Recorded Investment	374	591			454	1,123
Specific Reserve	0	0	0	$ 0	0	0
Residential Mortgage | Maturity Extension
Financing Receivable, Allowance for Credit Loss [Line Items]
Modifications	186	59			252	148
Residential Mortgage | Modified Payment
Financing Receivable, Allowance for Credit Loss [Line Items]
Modifications	0	500			0	858
Residential Mortgage | Modified Under- writing
Financing Receivable, Allowance for Credit Loss [Line Items]
Modifications	188	32			202	117
Residential Mortgage | Other
Financing Receivable, Allowance for Credit Loss [Line Items]
Modifications	$ 0	$ 0			0	$ 0
Consumer Installment
Financing Receivable, Allowance for Credit Loss [Line Items]
Number of Contracts | contract	0	0		2		2
Pre-Modification Outstanding Recorded Investment	$ 0	$ 0			24	$ 7
Post-Modification Outstanding Recorded Investment	0	0			24	7
Specific Reserve	0	0	$ 0	$ 0	0	0
Consumer Installment | Maturity Extension
Financing Receivable, Allowance for Credit Loss [Line Items]
Modifications	0	0			6	3
Consumer Installment | Modified Payment
Financing Receivable, Allowance for Credit Loss [Line Items]
Modifications	0	0			0	0
Consumer Installment | Modified Under- writing
Financing Receivable, Allowance for Credit Loss [Line Items]
Modifications	0	0			18	4
Consumer Installment | Other
Financing Receivable, Allowance for Credit Loss [Line Items]
Modifications	$ 0	$ 0			$ 0	$ 0

LOANS, ALLOWANCE FOR LOAN LO_12

LOANS, ALLOWANCE FOR LOAN LOSSES AND IMPAIRED LOANS - Loans by Loan Segment (Details) $ in Thousands	3 Months Ended		9 Months Ended			12 Months Ended
	Sep. 30, 2021USD ($)contract	Sep. 30, 2020USD ($)contract	Sep. 30, 2021USD ($)TDR	Sep. 30, 2021USD ($)contract	Sep. 30, 2020USD ($)contract	Dec. 31, 2020USD ($)contract
Troubled Debt Restructuring
Number of Modifications	4	13	2	12	32	0
Recorded Investment | $	$ 15,689		$ 15,689	$ 15,689		$ 18,477
Commercial/Agricultural Real Estate
Troubled Debt Restructuring
Number of Modifications	0	3		3	12
C&I/Agricultural operating
Troubled Debt Restructuring
Number of Modifications	0	2		1	5
Residential Mortgage
Troubled Debt Restructuring
Number of Modifications	4	8		6	13
Consumer Installment
Troubled Debt Restructuring
Number of Modifications	0	0		2	2
Originated Loans
Troubled Debt Restructuring
Number of Modifications				83	108
Recorded Investment | $	$ 15,689	$ 19,778	15,689	$ 15,689	$ 19,778
Originated Loans | Commercial/Agricultural Real Estate
Troubled Debt Restructuring
Number of Modifications				23	34
Recorded Investment | $	8,048	10,517	8,048	$ 8,048	$ 10,517
Originated Loans | C&I/Agricultural operating
Troubled Debt Restructuring
Number of Modifications				8	17
Recorded Investment | $	4,285	5,358	4,285	$ 4,285	$ 5,358
Originated Loans | Residential Mortgage
Troubled Debt Restructuring
Number of Modifications				45	50
Recorded Investment | $	3,308	3,850	3,308	$ 3,308	$ 3,850
Originated Loans | Consumer Installment
Troubled Debt Restructuring
Number of Modifications				7	7
Recorded Investment | $	$ 48	$ 53	$ 48	$ 48	$ 53

LOANS, ALLOWANCE FOR LOAN LO_13

LOANS, ALLOWANCE FOR LOAN LOSSES AND IMPAIRED LOANS - Troubled Debt Restructurings (Details) - contract	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Considered in Default at Period End:
Number of Modifications	0	1	1	6
Recorded Investment	0	250,000	19,000	2,142,000
Commercial/Agricultural Real Estate
Considered in Default at Period End:
Number of Modifications	0	0	0	5
Recorded Investment	0	0	0	1,892,000
C&I/Agricultural operating
Considered in Default at Period End:
Number of Modifications	0	1	0	1
Recorded Investment	0	250,000	0	250,000
Residential Mortgage
Considered in Default at Period End:
Number of Modifications	0	0	1	0
Recorded Investment	0	0	19,000	0
Consumer Installment
Considered in Default at Period End:
Number of Modifications	0	0	0	0
Recorded Investment	0	0	0	0

LOANS, ALLOWANCE FOR LOAN LO_14

LOANS, ALLOWANCE FOR LOAN LOSSES AND IMPAIRED LOANS - Acquired Loans Outstanding Balance and the Carrying Amount (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Accounts, Notes, Loans and Financing Receivable [Line Items]
Outstanding balance	$ 1,248,654	$ 1,237,581
Carrying amount	1,231,822	1,220,538
Purchased credit impaired loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Outstanding balance	11,499	17,946
Carrying amount	10,813	16,859
Non-PCI Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Outstanding balance	205,310	268,218
Carrying amount	201,930	264,242
Acquired Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Outstanding balance	216,809	286,164
Carrying amount	$ 212,743	$ 281,101

LOANS, ALLOWANCE FOR LOAN LO_15

LOANS, ALLOWANCE FOR LOAN LOSSES AND IMPAIRED LOANS - Accretable Yield (Details) - Acquired Loans - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020
Certain Loans Acquired in Transfer Accounted for as Debt Securities, Accretable Yield Movement Schedule [Roll Forward]
Balance at beginning of period, January 1	$ 3,976	$ 3,201
Acquisitions	0	0
Reduction due to unexpected early payoffs	(102)	(99)
Reclass from non-accretable difference	298	2,704
Accretion	(792)	(756)
Balance at end of period, September 30	$ 3,380	$ 5,050

LOANS, ALLOWANCE FOR LOAN LO_16

LOANS, ALLOWANCE FOR LOAN LOSSES AND IMPAIRED LOANS - Non-Accretable Yield (Details) - Acquired Loans - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2021	Dec. 31, 2020
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Non-Accretable Yield Movement Schedule [Roll Forward]
Balance at beginning of period	$ 1,087	$ 6,290
Additions to non-accretable difference for acquired purchased credit impaired loans	0	0
Non-accretable difference realized as interest from payoffs of purchased credit impaired loans	(103)	(1,693)
Transfers from non-accretable difference to accretable discount	(298)	(2,754)
Non-accretable difference used to reduce loan principal balance	0	(505)
Non-accretable difference transferred to OREO due to loan foreclosure	0	(251)
Balance at end of period	$ 686	$ 1,087

MORTGAGE SERVICING RIGHTS - Nar

MORTGAGE SERVICING RIGHTS - Narrative (Details) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2021USD ($)	Sep. 30, 2020USD ($)	Sep. 30, 2021USD ($)	Sep. 30, 2020USD ($)	Dec. 31, 2020USD ($)
Finite-Lived Intangible Assets [Line Items]
Deposits	$ 1,408,315		$ 1,408,315		$ 1,295,256
Servicing fees	$ 354	$ 353	$ 1,058	$ 1,033
Discounted rates | Minimum
Finite-Lived Intangible Assets [Line Items]
Servicing asset, measurement input	0.09		0.09
Discounted rates | Maximum
Finite-Lived Intangible Assets [Line Items]
Servicing asset, measurement input	0.12		0.12
Core Deposits
Finite-Lived Intangible Assets [Line Items]
Deposits	$ 6,669		$ 6,669		2,868
Mortgage servicing rights
Finite-Lived Intangible Assets [Line Items]
Residential mortgage loans serviced for others	$ 557,148		$ 557,148		$ 553,655

MORTGAGE SERVICING RIGHTS - Ser

MORTGAGE SERVICING RIGHTS - Servicing Asset at Amortized Cost (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Mortgage servicing rights:
Mortgage servicing rights, beginning of period			$ 3,252
Increase in mortgage servicing rights resulting from transfers of financial assets			(858)	$ (1,546)
Mortgage servicing rights, end of period	$ 4,082		4,082
Mortgage servicing rights
Mortgage servicing rights:
Mortgage servicing rights, beginning of period	4,964	$ 4,940	5,266	4,541
Increase in mortgage servicing rights resulting from transfers of financial assets	256	592	858	1,546
Amortization during the period	(418)	(353)	(1,322)	(908)
Mortgage servicing rights, end of period	4,802	5,179	4,802	5,179
Valuation allowance:
Valuation allowance, beginning of period	(1,102)	(1,431)	(2,014)	(259)
Additions	0	(250)	0	(1,422)
Recoveries	382	0	1,294	0
Valuation allowance, end of period	(720)	(1,681)	(720)	(1,681)
Mortgage servicing rights, net	4,082	3,498	4,082	3,498
Fair value of mortgage servicing rights; end of period	$ 4,161	$ 3,509	$ 4,161	$ 3,509

LEASES - Narrative (Details)

LEASES - Narrative (Details)	Sep. 30, 2021lease
Lessee, Lease, Description [Line Items]
Operating lease renewal term	5 years
Minimum
Lessee, Lease, Description [Line Items]
Remaining lease term	1 year 6 months
Maximum
Lessee, Lease, Description [Line Items]
Remaining lease term	6 years 9 months
Corporate Offices
Lessee, Lease, Description [Line Items]
Number of properties subject to operating leases (in leases)	1
Bank Branch Offices
Lessee, Lease, Description [Line Items]
Number of properties subject to operating leases (in leases)	5
ATM Location
Lessee, Lease, Description [Line Items]
Number of properties subject to operating leases (in leases)	1

LEASES - Operating Leases (Deta

LEASES - Operating Leases (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020
The components of total lease cost were as follows:
Operating lease cost	$ 418	$ 460
Variable lease cost	36	32
Total lease cost	454	492
The components of total lease income were as follows:
Operating lease income	27	11
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases	415	477
Right-of-use assets obtained in exchange for lease obligations:
Operating leases	2	$ 0
Supplemental balance sheet information related to leases was as follows:
Operating lease right-of-use assets	2,286		$ 2,657
Operating lease liabilities	$ 2,354		$ 2,762
Weighted average remaining lease term in years; operating leases	5 years 9 months 3 days		6 years 3 months 25 days
Weighted average discount rate; operating leases (as a percent)	2.72%		2.70%

LEASES - Maturities of Operatin

LEASES - Maturities of Operating Lease Liabilities (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Payments
2021	$ 139
2022	558
2023	506
2024	419
2025	403
Thereafter	826
Total	2,851
Less: effects of discounting	(497)
Lease liability recognized	2,354	$ 2,762
Receipts
2021	9
2022	34
2023	27
2024	10
Total	$ 80

DEPOSITS - Deposits by Type (De

DEPOSITS - Deposits by Type (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Deposits [Abstract]
Non-interest bearing demand deposits	$ 280,611	$ 238,348
Interest bearing demand deposits	381,315	301,764
Savings accounts	229,623	196,348
Money market accounts	291,242	245,549
Certificate accounts	225,524	313,247
Total deposits	1,408,315	1,295,256
Brokered deposits included above:	$ 2,520	$ 2,516

DEPOSITS - Maturities of Time D

DEPOSITS - Maturities of Time Deposits (Details) $ in Thousands	Sep. 30, 2021USD ($)
Deposits [Abstract]
December 31, 2021	$ 47,190
December 31, 2022	155,717
December 31, 2023	13,333
December 31, 2024	6,205
December 31, 2025	1,894
After December 31, 2025	1,185
Total	$ 225,524

DEPOSITS - Narrative (Details)

DEPOSITS - Narrative (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Deposits [Abstract]
Time deposits at or above FDIC insurance limit	$ 24,741	$ 46,660

FEDERAL HOME LOAN BANK AND FE_3

FEDERAL HOME LOAN BANK AND FEDERAL RESERVE BANK ADVANCES AND OTHER BORROWINGS - Schedule of Federal Home Loan Bank Advances (Details) - USD ($)	1 Months Ended		9 Months Ended	12 Months Ended
	Sep. 30, 2025	Aug. 31, 2022	Sep. 30, 2021	Dec. 31, 2020
Summary of Federal Home Loan Bank advances
Federal Home Loan Bank advances, net			$ 111,512,000	$ 123,498,000
Long-term debt, gross			169,912,000	181,826,000
Letters of credit outstanding, amount			180,250,000	179,400,000
Banks available and unused portion of borrowing agreement			162,875,000	118,391,000
Maximum month-end amounts outstanding			123,530,000	162,530,000
Senior Notes - Variable Rate due June 2031 | Revolving Credit Facility
Summary of Federal Home Loan Bank advances
Maximum borrowing capacity				5,000,000
FHLB
Summary of Federal Home Loan Bank advances
FHLB advances, maturity 2021			0	8,000,000
FHLB advances, maturity 2022			11,000,000	15,000,000
FHLB advances, maturity 2023			20,000,000	20,000,000
FHLB advances, maturity 2024			20,530,000	20,530,000
FHLB advances, maturity 2025			5,000,000	5,000,000
FHLB advances, maturity 2029			42,500,000	42,500,000
FHLB advances, maturity 2030			12,500,000	12,500,000
FHLB advances, maturities summary			111,530,000	123,530,000
Less: unamortized debt issuance costs			(18,000)	(32,000)
Federal Home Loan Bank advances, net			111,512,000	123,498,000
Letters of credit outstanding, amount			$ 782,715,000	$ 723,862,000
Weighted-average interest rate (as a percent)			2.45%	1.02%
FHLB | Minimum
Summary of Federal Home Loan Bank advances
Range of stated rates, 2021 (as a percent)			0.00%	0.00%
Range of stated rates, 2022 (as a percent)			2.45%	2.34%
Range of stated rates, 2023 (as a percent)			1.43%	1.43%
Range of stated rates, 2024 (as a percent)			0.00%	0.00%
Range of stated rates, 2025 (as a percent)			1.45%	1.45%
Range of stated rates, 2029 (as a percent)			1.00%	1.00%
Range of stated rates, 2030 (as a percent)			0.52%	0.52%
FHLB | Maximum
Summary of Federal Home Loan Bank advances
Range of stated rates, 2021 (as a percent)			0.00%	2.16%
Range of stated rates, 2022 (as a percent)			2.45%	2.45%
Range of stated rates, 2023 (as a percent)			1.44%	1.44%
Range of stated rates, 2024 (as a percent)			1.45%	1.45%
Range of stated rates, 2025 (as a percent)			1.45%	1.45%
Range of stated rates, 2029 (as a percent)			1.13%	1.13%
Range of stated rates, 2030 (as a percent)			0.86%	0.86%
Senior Notes
Summary of Federal Home Loan Bank advances
Less: unamortized debt issuance costs			$ (456,000)	$ (528,000)
Long-term debt, gross			58,400,000	58,328,000
Senior Notes | Senior Notes
Summary of Federal Home Loan Bank advances
Long-term debt, gross			$ 28,856,000	$ 28,856,000
Senior Notes | Senior Notes | Minimum
Summary of Federal Home Loan Bank advances
Stated interest rate (as a percent)			3.50%	3.25%
Senior Notes | Senior Notes | Maximum
Summary of Federal Home Loan Bank advances
Stated interest rate (as a percent)			3.50%	3.50%
Subordinated Notes
Summary of Federal Home Loan Bank advances
Long-term debt, gross			$ 30,000,000	$ 30,000,000
Subordinated Notes | Subordinated Notes due 2027
Summary of Federal Home Loan Bank advances
Long-term debt, gross			$ 15,000,000	$ 15,000,000
Stated interest rate (as a percent)			6.75%
Debt instrument, term			5 years
Subordinated Notes | Subordinated Notes due 2027 | LIBOR | Forecast
Summary of Federal Home Loan Bank advances
Basis spread on variable rate (as a percent)		4.90%
Subordinated Notes | Subordinated Notes due 2027 | Minimum
Summary of Federal Home Loan Bank advances
Stated interest rate (as a percent)			6.75%	6.75%
Subordinated Notes | Subordinated Notes due 2027 | Maximum
Summary of Federal Home Loan Bank advances
Stated interest rate (as a percent)			6.75%	6.75%
Subordinated Notes | Subordinated Notes due 2030
Summary of Federal Home Loan Bank advances
Long-term debt, gross			$ 15,000,000	$ 15,000,000
Stated interest rate (as a percent)			6.00%
Debt instrument, term			5 years
Subordinated Notes | Subordinated Notes due 2030 | Secured Overnight Financing Rate (SOFR) | Forecast
Summary of Federal Home Loan Bank advances
Basis spread on variable rate (as a percent)	5.91%
Subordinated Notes | Subordinated Notes due 2030 | Minimum
Summary of Federal Home Loan Bank advances
Stated interest rate (as a percent)			6.00%	6.00%
Subordinated Notes | Subordinated Notes due 2030 | Maximum
Summary of Federal Home Loan Bank advances
Stated interest rate (as a percent)			6.00%	6.00%
Federal Home Loan Bank Advances
Summary of Federal Home Loan Bank advances
FHLB, advances			$ 55,000,000

FEDERAL HOME LOAN BANK AND FE_4

FEDERAL HOME LOAN BANK AND FEDERAL RESERVE BANK ADVANCES AND OTHER BORROWINGS - Narrative (Details) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2021	Dec. 31, 2020
Debt Instrument [Line Items]
Letters of credit outstanding, amount	$ 180,250,000	$ 179,400,000
Line of Credit | Federal Reserve Bank Paycheck Protection Program Liquidity Facility
Debt Instrument [Line Items]
Outstanding balances of debt instrument	0	0
Maximum month-end outstanding amount	$ 0	$ 25,136,000

CAPITAL MATTERS - Schedule of B

CAPITAL MATTERS - Schedule of Bank’s Tier 1 (Leverage) and Risk-Based Capital Ratios (Details) $ in Thousands	Sep. 30, 2021USD ($)	Dec. 31, 2020USD ($)
Compliance with Regulatory Capital Requirements under Banking Regulations [Line Items]
Total capital (to risk weighted assets), Actual, Amount	$ 181,257	$ 171,702
Total capital (to risk weighted assets), Actual, Ratio	0.136	0.147
Total capital (to risk weighted assets), For Capital Adequacy Purposes, Amount	$ 106,602	$ 93,381
Total capital (to risk weighted assets), For Capital Adequacy Purposes, Ratio	0.080	0.080
Total capital (to risk weighted assets), To Be Well Capitalized, Amount	$ 133,252	$ 116,726
Total capital (to risk weighted assets), To Be Well Capitalized, Ratio	0.100	0.100
Tier 1 capital (to risk weighted assets), Actual, Amount	$ 164,598	$ 157,081
Tier 1 capital (to risk weighted assets), Actual, Ratio	0.124	0.135
Tier 1 capital (to risk weighted assets), For Capital Adequacy Purposes, Amount	$ 79,951	$ 70,035
Tier 1 capital (to risk weighted assets), For Capital Adequacy Purposes, Ratio	0.060	0.060
Tier 1 capital (to risk weighted assets), To Be Well Capitalized, Amount	$ 106,602	$ 93,381
Tier 1 capital (to risk weighted assets), To Be Well Capitalized, Ratio	0.080	0.080
Common equity tier 1 (to risk weighted assets), Actual, Amount	$ 164,598	$ 157,081
Common equity tier 1 (to risk weighted assets), Actual, Ratio	12.40%	13.50%
Common equity tier 1 (to risk weighted assets), For Capital Adequacy Purposes, Amount	$ 59,963	$ 52,527
Common equity tier 1 (to risk weighted assets), For Capital Adequacy Purposes, Ratio	4.50%	4.50%
Common equity tier 1 (to risk weighted assets), To Be Well Capitalized, Amount	$ 86,614	$ 75,872
Common equity tier 1 (to risk weighted assets), To Be Well Capitalized, Ratio	6.50%	6.50%
Tier 1 leverage ratio (to adjusted total assets), Actual, Amount	$ 164,598	$ 157,081
Tier 1 leverage ratio (to adjusted total assets), Actual, Ratio	0.096	0.099
Tier 1 leverage ratio (to adjusted total assets), For Capital Adequacy Purposes, Amount	$ 68,273	$ 63,718
Tier 1 leverage ratio (to adjusted total assets), For Capital Adequacy Purposes, Ratio	0.040	0.040
Tier 1 leverage ratio (to adjusted total assets), To Be Well Capitalized, Amount	$ 85,342	$ 79,647
Tier 1 leverage ratio (to adjusted total assets), To Be Well Capitalized, Ratio	0.050	0.050
Citizens Community Bancorp, Inc.
Compliance with Regulatory Capital Requirements under Banking Regulations [Line Items]
Total capital (to risk weighted assets), Actual, Amount	$ 175,558	$ 166,703
Total capital (to risk weighted assets), Actual, Ratio	0.132	0.143
Total capital (to risk weighted assets), For Capital Adequacy Purposes, Amount	$ 106,602	$ 93,381
Total capital (to risk weighted assets), For Capital Adequacy Purposes, Ratio	0.080	0.080
Tier 1 capital (to risk weighted assets), Actual, Amount	$ 128,899	$ 122,082
Tier 1 capital (to risk weighted assets), Actual, Ratio	0.097	0.105
Tier 1 capital (to risk weighted assets), For Capital Adequacy Purposes, Amount	$ 79,951	$ 70,035
Tier 1 capital (to risk weighted assets), For Capital Adequacy Purposes, Ratio	0.060	0.060
Common equity tier 1 (to risk weighted assets), Actual, Amount	$ 128,899	$ 122,082
Common equity tier 1 (to risk weighted assets), Actual, Ratio	9.70%	10.50%
Common equity tier 1 (to risk weighted assets), For Capital Adequacy Purposes, Amount	$ 59,963	$ 52,527
Common equity tier 1 (to risk weighted assets), For Capital Adequacy Purposes, Ratio	4.50%	4.50%
Tier 1 leverage ratio (to adjusted total assets), Actual, Amount	$ 128,899	$ 122,082
Tier 1 leverage ratio (to adjusted total assets), Actual, Ratio	0.076	0.077
Tier 1 leverage ratio (to adjusted total assets), For Capital Adequacy Purposes, Amount	$ 68,273	$ 63,718
Tier 1 leverage ratio (to adjusted total assets), For Capital Adequacy Purposes, Ratio	0.040	0.040

STOCK-BASED COMPENSATION - Narr

STOCK-BASED COMPENSATION - Narrative (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020	Dec. 31, 2019	Mar. 27, 2018
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options outstanding (shares)	65,900		65,900		72,300	78,100
2008 Equity Incentive Plan and 2018 Equity Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation expense related to awards	$ 2	$ 3	$ 7	$ 11
2008 Equity Incentive Plan and 2018 Equity Incentive Plan | Restricted stock awards
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation expense related to awards	$ 221	$ 165	$ 614	$ 462
2018 Equity Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock reserved and available for issuance (shares)							350,000
2018 Equity Incentive Plan | Restricted stock awards
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Non-option instruments outstanding (shares)	163,974		163,974
2018 Equity Incentive Plan | Employee Stock Option
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options outstanding (shares)	0		0
2008 Equity Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Term of Equity Incentive Plan			10 years
Options granted (shares)			65,900
Expiry period of unexercised incentive stock options			10 years
2008 Equity Incentive Plan | Restricted stock awards
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Non-option instruments granted (shares)			900
2008 Equity Incentive Plan | Restricted stock awards | Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period of shares, in years			2 years
2008 Equity Incentive Plan | Restricted stock awards | Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period of shares, in years			5 years
2008 Equity Incentive Plan | Employee Stock Option
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period of shares, in years			5 years

STOCK-BASED COMPENSATION - Rest

STOCK-BASED COMPENSATION - Restricted Stock Award (Details) - Restricted stock awards - $ / shares	9 Months Ended	12 Months Ended
	Sep. 30, 2021	Dec. 31, 2020
Number of Shares
Unvested and outstanding at beginning of year (shares)	57,242	43,457
Granted (shares)	64,399	45,507
Vested (shares)	(18,382)	(31,722)
Forfeited (shares)	(1,500)	0
Unvested and outstanding at end of year (shares)	101,759	57,242
Weighted Average Grant Price
Unvested and outstanding at beginning of year (USD per share)	$ 12.23	$ 12.76
Granted (USD per share)	10.78	11.79
Vested (USD per share)	12.51	12.32
Forfeited (USD per share)	10.78	0
Unvested and outstanding at end of year (USD per share)	$ 11.29	$ 12.23

STOCK-BASED COMPENSATION - Comm

STOCK-BASED COMPENSATION - Common Stock Options Awards (Details) $ / shares in Units, $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2021USD ($)$ / sharesshares	Dec. 31, 2020USD ($)$ / sharesshares
Option Shares
Outstanding at beginning of period (shares) | shares	72,300	78,100
Exercised (shares) | shares	(5,800)	0
Forfeited or expired (shares) | shares	(600)	(5,800)
Outstanding at end of period (shares) | shares	65,900	72,300
Exercisable at end of period (shares) | shares	59,900	54,100
Weighted Average Exercise Price
Outstanding at beginning of period (USD per share) | $ / shares	$ 11.05	$ 11.18
Exercised (USD per share) | $ / shares	8.99	0
Forfeited or expired (USD per share) | $ / shares	13.76	11.95
Outstanding at end of period (USD per share) | $ / shares	11.20	11.05
Weighted Average Exercise Price, Exercisable at end of year (USD per share) | $ / shares	$ 10.95	$ 10.82
Weighted Average Remaining Contractual Term in Years, Outstanding at end of period	4 years 10 months 9 days	5 years 5 months 26 days
Weighted Average Remaining Contractual Term in Years, Exercisable at end of period	4 years 9 months	5 years 4 months 13 days
Aggregate intrinsic value, exercisable at end of period | $	$ 167	$ 4

STOCK-BASED COMPENSATION - 2004

STOCK-BASED COMPENSATION - 2004 Stock Option and Incentive Plan and 2008 Equity Incentive Plan Information (Details) - USD ($) $ in Thousands	9 Months Ended		12 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020
Share-based Payment Arrangement [Abstract]
Intrinsic value of options exercised	$ 28		$ 0
Cash received from options exercised	52	$ 0	0
Tax benefit realized from options exercised	$ 0		$ 0

FAIR VALUE ACCOUNTING - Assets

FAIR VALUE ACCOUNTING - Assets Measured on a Recurring Basis (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Assets Measured on a Recurring Basis
Total available for sale securities	$ 234,425	$ 144,233
U.S. government agency obligations
Assets Measured on a Recurring Basis
Total available for sale securities	28,410	33,365
Obligations of states and political subdivisions
Assets Measured on a Recurring Basis
Total available for sale securities	140	140
Mortgage-backed securities
Assets Measured on a Recurring Basis
Total available for sale securities	120,802	40,991
Corporate debt securities
Assets Measured on a Recurring Basis
Total available for sale securities	41,218	17,462
Trust preferred securities
Assets Measured on a Recurring Basis
Total available for sale securities	9,240	16,448
Fair Value, Measurements, Recurring
Assets Measured on a Recurring Basis
Total available for sale securities	234,425	144,233
Fair Value, Measurements, Recurring | Quoted Prices in Active Markets for Identical Instruments (Level 1)
Assets Measured on a Recurring Basis
Total available for sale securities	0	0
Fair Value, Measurements, Recurring | Significant Other Observable Inputs (Level 2)
Assets Measured on a Recurring Basis
Total available for sale securities	234,425	144,233
Fair Value, Measurements, Recurring | Significant Unobservable Inputs (Level 3)
Assets Measured on a Recurring Basis
Total available for sale securities	0	0
Fair Value, Measurements, Recurring | U.S. government agency obligations
Assets Measured on a Recurring Basis
Total available for sale securities	28,410	33,365
Fair Value, Measurements, Recurring | U.S. government agency obligations | Quoted Prices in Active Markets for Identical Instruments (Level 1)
Assets Measured on a Recurring Basis
Total available for sale securities	0	0
Fair Value, Measurements, Recurring | U.S. government agency obligations | Significant Other Observable Inputs (Level 2)
Assets Measured on a Recurring Basis
Total available for sale securities	28,410	33,365
Fair Value, Measurements, Recurring | U.S. government agency obligations | Significant Unobservable Inputs (Level 3)
Assets Measured on a Recurring Basis
Total available for sale securities	0	0
Fair Value, Measurements, Recurring | Obligations of states and political subdivisions
Assets Measured on a Recurring Basis
Total available for sale securities	140	140
Fair Value, Measurements, Recurring | Obligations of states and political subdivisions | Quoted Prices in Active Markets for Identical Instruments (Level 1)
Assets Measured on a Recurring Basis
Total available for sale securities	0	0
Fair Value, Measurements, Recurring | Obligations of states and political subdivisions | Significant Other Observable Inputs (Level 2)
Assets Measured on a Recurring Basis
Total available for sale securities	140	140
Fair Value, Measurements, Recurring | Obligations of states and political subdivisions | Significant Unobservable Inputs (Level 3)
Assets Measured on a Recurring Basis
Total available for sale securities	0	0
Fair Value, Measurements, Recurring | Mortgage-backed securities
Assets Measured on a Recurring Basis
Total available for sale securities	120,802	40,991
Fair Value, Measurements, Recurring | Mortgage-backed securities | Quoted Prices in Active Markets for Identical Instruments (Level 1)
Assets Measured on a Recurring Basis
Total available for sale securities	0	0
Fair Value, Measurements, Recurring | Mortgage-backed securities | Significant Other Observable Inputs (Level 2)
Assets Measured on a Recurring Basis
Total available for sale securities	120,802	40,991
Fair Value, Measurements, Recurring | Mortgage-backed securities | Significant Unobservable Inputs (Level 3)
Assets Measured on a Recurring Basis
Total available for sale securities	0	0
Fair Value, Measurements, Recurring | Corporate debt securities
Assets Measured on a Recurring Basis
Total available for sale securities	41,218	17,462
Fair Value, Measurements, Recurring | Corporate debt securities | Quoted Prices in Active Markets for Identical Instruments (Level 1)
Assets Measured on a Recurring Basis
Total available for sale securities	0	0
Fair Value, Measurements, Recurring | Corporate debt securities | Significant Other Observable Inputs (Level 2)
Assets Measured on a Recurring Basis
Total available for sale securities	41,218	17,462
Fair Value, Measurements, Recurring | Corporate debt securities | Significant Unobservable Inputs (Level 3)
Assets Measured on a Recurring Basis
Total available for sale securities	0	0
Fair Value, Measurements, Recurring | Corporate asset-backed securities
Assets Measured on a Recurring Basis
Total available for sale securities	34,615	35,827
Fair Value, Measurements, Recurring | Corporate asset-backed securities | Quoted Prices in Active Markets for Identical Instruments (Level 1)
Assets Measured on a Recurring Basis
Total available for sale securities	0	0
Fair Value, Measurements, Recurring | Corporate asset-backed securities | Significant Other Observable Inputs (Level 2)
Assets Measured on a Recurring Basis
Total available for sale securities	34,615	35,827
Fair Value, Measurements, Recurring | Corporate asset-backed securities | Significant Unobservable Inputs (Level 3)
Assets Measured on a Recurring Basis
Total available for sale securities	0	0
Fair Value, Measurements, Recurring | Trust preferred securities
Assets Measured on a Recurring Basis
Total available for sale securities	9,240	16,448
Fair Value, Measurements, Recurring | Trust preferred securities | Quoted Prices in Active Markets for Identical Instruments (Level 1)
Assets Measured on a Recurring Basis
Total available for sale securities	0	0
Fair Value, Measurements, Recurring | Trust preferred securities | Significant Other Observable Inputs (Level 2)
Assets Measured on a Recurring Basis
Total available for sale securities	9,240	16,448
Fair Value, Measurements, Recurring | Trust preferred securities | Significant Unobservable Inputs (Level 3)
Assets Measured on a Recurring Basis
Total available for sale securities	$ 0	$ 0

FAIR VALUE ACCOUNTING - Asset_2

FAIR VALUE ACCOUNTING - Assets Measured on a Nonrecurring Basis (Details) - Fair Value, Measurements, Nonrecurring - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Assets Measured on a Nonrecurring Basis
Total	$ 12,062	$ 6,486
Quoted Prices in Active Markets for Identical Instruments (Level 1)
Assets Measured on a Nonrecurring Basis
Total	0	0
Significant Other Observable Inputs (Level 2)
Assets Measured on a Nonrecurring Basis
Total	0	0
Significant Unobservable Inputs (Level 3)
Assets Measured on a Nonrecurring Basis
Total	12,141	6,519
Foreclosed and repossessed assets, net
Assets Measured on a Nonrecurring Basis
Total	4	197
Foreclosed and repossessed assets, net | Quoted Prices in Active Markets for Identical Instruments (Level 1)
Assets Measured on a Nonrecurring Basis
Total	0	0
Foreclosed and repossessed assets, net | Significant Other Observable Inputs (Level 2)
Assets Measured on a Nonrecurring Basis
Total	0	0
Foreclosed and repossessed assets, net | Significant Unobservable Inputs (Level 3)
Assets Measured on a Nonrecurring Basis
Total	4	197
Impaired loans with allocated allowances
Assets Measured on a Nonrecurring Basis
Total	7,976	3,037
Impaired loans with allocated allowances | Quoted Prices in Active Markets for Identical Instruments (Level 1)
Assets Measured on a Nonrecurring Basis
Total	0	0
Impaired loans with allocated allowances | Significant Other Observable Inputs (Level 2)
Assets Measured on a Nonrecurring Basis
Total	0	0
Impaired loans with allocated allowances | Significant Unobservable Inputs (Level 3)
Assets Measured on a Nonrecurring Basis
Total	7,976	3,037
Mortgage servicing rights
Assets Measured on a Nonrecurring Basis
Total	4,082	3,252
Mortgage servicing rights | Quoted Prices in Active Markets for Identical Instruments (Level 1)
Assets Measured on a Nonrecurring Basis
Total	0	0
Mortgage servicing rights | Significant Other Observable Inputs (Level 2)
Assets Measured on a Nonrecurring Basis
Total	0	0
Mortgage servicing rights | Significant Unobservable Inputs (Level 3)
Assets Measured on a Nonrecurring Basis
Total	$ 4,161	$ 3,285

FAIR VALUE ACCOUNTING - Level 3

FAIR VALUE ACCOUNTING - Level 3 Fair Value Inputs (Details) $ in Thousands	Sep. 30, 2021USD ($)	Dec. 31, 2020USD ($)
Discounted rates | Minimum
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Servicing asset, measurement input	0.09
Discounted rates | Maximum
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Servicing asset, measurement input	0.12
Fair Value, Inputs, Level 3 | Foreclosed and repossessed assets, net
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of loans receivable	$ 4	$ 197
Fair Value, Inputs, Level 3 | Foreclosed and repossessed assets, net | Estimated costs to sell | Minimum
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Foreclosed and repossessed assets, impaired loans, measurement input	0.10	0.10
Fair Value, Inputs, Level 3 | Foreclosed and repossessed assets, net | Estimated costs to sell | Maximum
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Foreclosed and repossessed assets, impaired loans, measurement input	0.15	0.15
Fair Value, Inputs, Level 3 | Impaired loans with allocated allowances
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of loans receivable	$ 7,976	$ 3,037
Fair Value, Inputs, Level 3 | Impaired loans with allocated allowances | Estimated costs to sell | Minimum
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Foreclosed and repossessed assets, impaired loans, measurement input	0.10	0.10
Fair Value, Inputs, Level 3 | Impaired loans with allocated allowances | Estimated costs to sell | Maximum
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Foreclosed and repossessed assets, impaired loans, measurement input	0.15	0.15
Fair Value, Inputs, Level 3 | Mortgage servicing rights
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of mortgage servicing rights; end of period	$ 4,161	$ 3,285
Fair Value, Inputs, Level 3 | Mortgage servicing rights | Discounted rates | Minimum
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Servicing asset, measurement input	0.09	0.09
Fair Value, Inputs, Level 3 | Mortgage servicing rights | Discounted rates | Maximum
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Servicing asset, measurement input	0.12	0.12

FAIR VALUE ACCOUNTING - Carryin

FAIR VALUE ACCOUNTING - Carrying Amount and Estimated Fair Value (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Financial assets:
Securities available for sale "AFS"	$ 234,425	$ 144,233
Securities held to maturity “HTM”	65,867	43,784
Carrying Amount | Quoted Prices in Active Markets for Identical Instruments (Level 1)
Financial assets:
Cash and cash equivalents	102,341	119,440
Equity securities with readily determinable fair value	327	200
Accrued interest receivable	4,882	5,652
Financial liabilities:
Other borrowings	58,400	58,328
Accrued interest payable	396	796
Carrying Amount | Significant Other Observable Inputs (Level 2)
Financial assets:
Other interest-bearing deposits	1,512	3,752
Securities available for sale "AFS"	234,425	144,233
Securities held to maturity “HTM”	67,739	43,551
Other investments	14,965	14,948
Loans held for sale	1,675	3,075
Financial liabilities:
FHLB advances	111,512	123,498
Carrying Amount | Significant Unobservable Inputs (Level 3)
Financial assets:
Loans receivable, net	1,231,822	1,220,538
Mortgage servicing rights	4,082	3,252
Financial liabilities:
Deposits	1,408,315	1,295,256
Estimated Fair Value | Quoted Prices in Active Markets for Identical Instruments (Level 1)
Financial assets:
Cash and cash equivalents	102,341	119,440
Equity securities with readily determinable fair value	327	200
Accrued interest receivable	4,882	5,652
Financial liabilities:
Other borrowings	58,400	58,328
Accrued interest payable	396	796
Estimated Fair Value | Significant Other Observable Inputs (Level 2)
Financial assets:
Other interest-bearing deposits	1,543	3,818
Securities available for sale "AFS"	234,425	144,233
Securities held to maturity “HTM”	65,867	43,784
Other investments	14,965	14,948
Loans held for sale	1,675	3,075
Financial liabilities:
FHLB advances	114,259	128,282
Estimated Fair Value | Significant Unobservable Inputs (Level 3)
Financial assets:
Loans receivable, net	1,255,806	1,239,692
Mortgage servicing rights	4,161	3,285
Financial liabilities:
Deposits	$ 1,409,779	$ 1,292,104

EARNINGS PER SHARE - Schedule o

EARNINGS PER SHARE - Schedule of Reconciliation of Basic and Diluted Earnings per Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended							9 Months Ended
	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Dec. 31, 2020	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Sep. 30, 2021	Sep. 30, 2020
Basic
Net income attributable to common stockholders	$ 4,997	$ 4,706	$ 5,506	$ 3,570	$ 3,480	$ 3,069	$ 2,606	$ 15,209	$ 9,155
Weighted average common shares outstanding (shares)	10,610				11,153			10,788	11,173
Basic earnings per share (USD per share)	$ 0.47				$ 0.31			$ 1.41	$ 0.82
Earnings Per Share, Diluted [Abstract]
Net income attributable to common stockholders	$ 4,997	$ 4,706	$ 5,506	$ 3,570	$ 3,480	$ 3,069	$ 2,606	$ 15,209	$ 9,155
Weighted average common shares outstanding (shares)	10,610				11,153			10,788	11,173
Add: Dilutive stock options outstanding (shares)	13				0			10	0
Average shares and dilutive potential common shares (shares)	10,623				11,153			10,798	11,173
Diluted earnings per share (USD per share)	$ 0.47				$ 0.31			$ 1.41	$ 0.82
Additional common stock option shares that have not been included due to their antidilutive effect (shares)	0				73,100			21,000	69,600

OTHER COMPREHENSIVE INCOME (L_3

OTHER COMPREHENSIVE INCOME (LOSS) - Components of Other Comprehensive Income (Loss) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Before-Tax Amount
Other comprehensive (loss) income	$ (1,141)	$ 1,220	$ (356)	$ 1,896
Tax Expense
Other comprehensive income (loss)	313	(335)	98	(521)
Net-of-Tax Amount
Other comprehensive (loss) income	(828)	885	(258)	1,375
Unrealized Gains (Losses) on Securities
Before-Tax Amount
Net unrealized (losses) gains arising during the period	(1,099)	1,220	(278)	2,052
Reclassification adjustment for gains included in net income	(42)	0	(78)	(156)
Tax Expense
Net unrealized (losses) gains arising during the period	302	(335)	77	(564)
Reclassification adjustment for gains included in net income	11	0	21	43
Net-of-Tax Amount
Net unrealized (losses) gains arising during the period	(797)	885	(201)	1,488
Reclassification adjustment for gains included in net income	$ (31)	$ 0	$ (57)	$ (113)

OTHER COMPREHENSIVE INCOME (L_4

OTHER COMPREHENSIVE INCOME (LOSS) - Changes in the Accumulated Balances (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020
Changes in the accumulated balances for each component of other comprehensive income
Balance at beginning of period	$ 164,016	$ 152,790	$ 160,564	$ 150,553	$ 150,553
Current year-to-date other comprehensive income	(828)	885	(258)	1,375
Balance at end of period	165,926	157,323	165,926	157,323	160,564
Unrealized Gains (Losses) on Securities
Changes in the accumulated balances for each component of other comprehensive income
Balance at beginning of period			2,056	(649)	(649)
Current year-to-date other comprehensive income			(356)		2,705
Balance at end of period	1,700		1,700		2,056
Other Accumulated Comprehensive Income (Loss), net of tax
Changes in the accumulated balances for each component of other comprehensive income
Balance at beginning of period	2,060	19	1,490	(471)	(471)
Current year-to-date other comprehensive income			(258)		1,961
Balance at end of period	$ 1,232	$ 904	$ 1,232	$ 904	$ 1,490

OTHER COMPREHENSIVE INCOME (L_5

OTHER COMPREHENSIVE INCOME (LOSS) - Reclassifications out of Accumulated Other Comprehensive Income (Loss) (Details) - USD ($) $ in Thousands	3 Months Ended							9 Months Ended
	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Dec. 31, 2020	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Sep. 30, 2021	Sep. 30, 2020
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Tax Effect	$ (1,819)				$ (1,267)			$ (5,484)	$ (3,309)
Net income attributable to common stockholders	4,997	$ 4,706	$ 5,506	$ 3,570	3,480	$ 3,069	$ 2,606	15,209	9,155
Unrealized Gains (Losses) on Securities | Amounts Reclassified from Accumulated Other Comprehensive Income (Loss)
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Sale of securities	42				0			78	156
Tax Effect	(11)				0			(21)	(43)
Net income attributable to common stockholders	$ 31				$ 0			$ 57	$ 113