Citizens Community Bancorp (CZWI) 10-K 2 Mar 22 2021 FY Annual report Financial data

Cover

Cover - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Mar. 02, 2022	Jun. 30, 2021
Cover [Abstract]
Entity Central Index Key	0001367859
Amendment Flag	false
Document Fiscal Year Focus	2021
Document Fiscal Period Focus	FY
Document Type	10-K
Document Annual Report	true
Document Period End Date	Dec. 31, 2021
Current Fiscal Year End Date	--12-31
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 Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
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
ICFR Auditor Attestation Flag	false
Entity Shell Company	false
Entity Public Float			$ 138.8
Entity Common Stock, Shares Outstanding		10,536,544
Documents Incorporated by Reference	Portions of the Proxy Statement for the 2022 Annual Meeting of the Stockholders of the Registrant are incorporated by reference into Part III of this report.

Audit Information

Audit Information	12 Months Ended
	Dec. 31, 2021
Audit Information [Abstract]
Auditor Name	Eide Bailly LLP
Auditor Location	Phoenix, Arizona
Auditor Firm ID	286

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Assets
Cash and cash equivalents	$ 47,691	$ 119,440
Other interest bearing deposits	1,511	3,752
Securities available for sale "AFS"	203,068	144,233
Securities held to maturity "HTM"	71,141	43,551
Equity investments	1,328	200
Other investments	15,305	14,948
Loans receivable	1,310,963	1,237,581
Allowance for loan losses	(16,913)	(17,043)
Loans receivable, net	1,294,050	1,220,538
Loans held for sale	6,670	3,075
Mortgage servicing rights, net	4,161	3,252
Office properties and equipment, net	21,169	21,165
Accrued interest receivable	3,916	5,652
Intangible assets	3,898	5,494
Goodwill	31,498	31,498
Foreclosed and repossessed assets, net	1,408	197
Bank owned life insurance ("BOLI")	24,312	23,684
Other assets	8,502	8,416
TOTAL ASSETS	1,739,628	1,649,095
Liabilities:
Deposits	1,387,535	1,295,256
Federal Home Loan Bank ("FHLB") advances	111,527	123,498
Other borrowings	58,426	58,328
Other liabilities	11,274	11,449
Total liabilities	1,568,762	1,488,531
Stockholders’ Equity:
Common stock— $0.01 par value, authorized 30,000,000; 10,502,442 and 11,056,349 shares issued and outstanding, respectively	105	111
Additional paid-in capital	119,925	126,154
Retained earnings	50,675	32,809
Accumulated other comprehensive income	161	1,490
Total stockholders’ equity	170,866	160,564
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY	$ 1,739,628	$ 1,649,095

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Dec. 31, 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)	10,502,442	11,056,349
Common stock outstanding (shares)	10,502,442	11,056,349

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Interest and dividend income:
Interest and fees on loans	$ 58,172	$ 59,763
Interest on investments	5,863	4,764
Total interest and dividend income	64,035	64,527
Interest expense:
Interest on deposits	5,850	10,000
Interest on FHLB and FRB borrowed funds	1,572	1,814
Interest on other borrowed funds	2,946	2,458
Total interest expense	10,368	14,272
Net interest income before provision for loan losses	53,667	50,255
Provision for loan losses	0	7,750
Net interest income after provision for loan losses	53,667	42,505
Non-interest income:
Service charges on deposit accounts	1,726	1,832
Interchange income	2,354	2,029
Loan servicing income	3,322	4,158
Gain on sale of loans	5,399	6,693
Loan fees and service charges	705	1,383
Insurance commission income	0	475
Net gains (losses) on investment securities	1,224	110
Net gain on sale of acquired business lines	0	432
Settlement proceeds	0	131
Other	1,094	1,205
Total non-interest income	15,824	18,448
Non-interest expense:
Compensation and related benefits	22,723	22,256
Occupancy	5,327	5,523
Data processing	5,560	5,193
Amortization of intangible assets	1,596	1,622
Mortgage servicing rights expense, net	191	3,050
Advertising, marketing and public relations	986	967
FDIC premium assessment	551	584
Professional services	1,542	1,757
Gain on repossessed assets, net	(199)	(259)
Other	2,255	2,980
Total non-interest expense	40,532	43,673
Income before provision for income tax	28,959	17,280
Provision for income taxes	7,693	4,555
Net income attributable to common stockholders	$ 21,266	$ 12,725
Per share information:
Basic earnings (USD per share)	$ 1.98	$ 1.14
Diluted earnings (USD per share)	1.98	1.14
Cash dividends paid (USD per share)	$ 0.23	$ 0.21

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Statement of Comprehensive Income [Abstract]
Net income attributable to common stockholders	$ 21,266	$ 12,725
Securities available for sale
Net unrealized (losses) gains arising during period, net of tax	(909)	2,074
Reclassification adjustment for net gains included in net income, net of tax	(420)	(113)
Other comprehensive (loss) income, net of tax	(1,329)	1,961
Comprehensive income	$ 19,937	$ 14,686

Consolidated Statements of Chan

Consolidated Statements of Changes in Stockholders' Equity - 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	12,725			12,725
Other comprehensive income, net of tax	1,961				1,961
Surrender of restricted shares of common stock (shares)		(2,641)
Surrender of restricted shares of common stock	(27)		(27)
Restricted common stock awarded under the equity incentive plan (shares)		45,507
Common stock fractional share adjustment on acquisitions (shares)		(40)
Common stock repurchased (shares)		(253,431)
Common stock repurchased	(2,820)	$ (2)	(2,757)	(61)
Stock option expense	14		14
Amortization of restricted stock	530		530
Cash dividends	(2,372)			(2,372)
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	21,266			21,266
Other comprehensive income, net of tax	(1,329)				(1,329)
Forfeiture of unvested shares (in shares)		(1,500)
Forfeiture of unvested shares	0
Surrender of restricted shares of common stock (shares)		(2,409)
Surrender of restricted shares of common stock	$ (30)		(30)
Restricted common stock awarded under the equity incentive plan (shares)		64,399
Common stock options exercised (shares)	5,800	5,800
Common stock options exercised	$ 52		52
Common stock repurchased (shares)		(620,197)
Common stock repurchased	(7,951)	$ (6)	(7,056)	(889)
Stock option expense	8		8
Amortization of restricted stock	797		797
Cash dividends	(2,511)			(2,511)
Balance at end of period (shares) at Dec. 31, 2021		10,502,442
Balance at end of period at Dec. 31, 2021	$ 170,866	$ 105	$ 119,925	$ 50,675	$ 161

Consolidated Statements of Ch_2

Consolidated Statements of Changes in Stockholders' Equity (Parenthetical) - $ / shares	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Statement of Stockholders' Equity [Abstract]
Cash dividends paid (USD per share)	$ 0.23	$ 0.21

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Cash flows from operating activities:
Net income attributable to common stockholders	$ 21,266	$ 12,725
Adjustments to reconcile net income to net cash provided by operating activities:
Premium amortization, net of discount accretion on investment securities	103	142
Depreciation expense	2,255	1,954
Provision for loan losses	0	7,750
Net realized (gain) loss on equity securities	(651)	46
Net realized gain on debt securities	(573)	(156)
Increase in mortgage servicing rights resulting from transfers of financial assets	(1,100)	(2,020)
Mortgage servicing rights amortization and impairment, net	191	3,050
Amortization of intangible assets	1,596	1,622
Amortization of restricted stock	797	530
Net stock based compensation expense	8	14
Loss on sale of office properties and equipment	31	178
Decrease (increase) deferred income taxes	930	(2,526)
Increase in cash surrender value of life insurance	(628)	(621)
Net gain from disposals of foreclosed and repossessed assets	(199)	(259)
Gain on sale of loans held for sale, net	(5,399)	(6,693)
Net gain on sale of insurance agency	0	(252)
Net change in:
Loans held for sale	1,804	9,511
Accrued interest receivable and other assets	1,241	(1,791)
Other liabilities	(73)	581
Total adjustments	333	11,060
Net cash provided by operating activities	21,599	23,785
Cash flows from investing activities:
Net decrease in other interest bearing deposits	2,241	992
Purchase of available for sale securities	(130,545)	(28,218)
Purchase of held to maturity securities	(39,784)	(44,441)
Proceeds from sales of available for sale securities	38,239	12,091
Proceeds from principal payments of available for sale securities	32,218	54,781
Proceeds from principal payments and maturities of held to maturity securities	8,583	3,692
Proceeds from calls of held to maturity securities	3,500	0
Purchase of equity investments	(960)	0
Net purchases of other investments	126	57
Proceeds from sales of foreclosed and repossessed assets	557	2,780
Net increase in loans	(73,636)	(62,486)
Net capital expenditures	(3,778)	(2,573)
Proceeds from disposal of office properties and equipment	38	382
Net proceeds from sale of insurance agency	0	1,128
Net cash used in investing activities	(163,201)	(61,815)
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	29	27
Long-term Federal Home Loan Bank advances	0	66,500
Long-term Federal Home Loan Bank maturities	(4,000)	(33,000)
Federal Home Loan Bank advance termination payments	(8,113)	0
Amortization of debt issuance costs	98	91
Proceeds from other borrowings, net of origination costs	0	14,677
Net increase in deposits	92,279	99,554
Repurchase shares of common stock	(7,951)	(2,820)
Surrender of restricted shares of common stock	(30)	(27)
Common stock options exercised	52	0
Cash dividends paid	(2,511)	(2,372)
Net cash provided by financing activities	69,853	101,630
Net (decrease) increase in cash and cash equivalents	(71,749)	63,600
Cash and cash equivalents at beginning of period	119,440	55,840
Cash and cash equivalents at end of period	47,691	119,440
Cash paid during the period for:
Interest on deposits	6,026	9,980
Interest on borrowings	4,552	3,950
Income taxes	6,825	7,870
Supplemental noncash disclosure:
Transfers from loans receivable to foreclosed and repossessed assets	84	1,057
Transfers from office properties and equipment to foreclosed and repossessed assets	$ 1,434	$ 0

NATURE OF BUSINESS AND SUMMARY

NATURE OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 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”). As used in this annual 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”). 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 to manage its municipal bond portfolio, and was dissolved in February 2020. The 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 primarily in Wisconsin and Minnesota through 25 branch locations. Its primary markets include the Chippewa Valley Region in Wisconsin, 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 occurring subsequent to the balance sheet date of December 31, 2021 through the date on which the consolidated financial statements were available to be issued on March 2, 2022, for items that should potentially be recognized or disclosed in these consolidated financial statements. Unless otherwise stated herein, and except for share 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 inter-company 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 accompanying transition report on Form 10-K for the year ended December 31, 2021 and 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. Cash and Cash Equivalents— For purposes of reporting cash flows in the consolidated financial statements, cash and cash equivalents include cash, due from banks, and interest bearing deposits with original maturities of three months or less. Other Interest Bearing Deposits— Other interest bearing deposits are certificate of deposit investments made by the Bank with other financial institutions that are carried at cost. The weighted average months to maturity of the interest bearing deposits is 8.97 months. Balances over $250 in those institutions are not insured by the FDIC and therefore pose a potential risk in the event the institution were to fail. As of December 31, 2021 and December 31, 2020, there were no certificate of deposit accounts with a balance greater than $250. 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 investments - 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. Also included in equity investments are the Company’s investments in a Volker Rule-compliant Small Business Investment Company ("SBIC") and an investment fund. The SBIC and investment fund meet the definition of investment companies, as defined in ASC 946, Financial Services - Investment Companies. These investments seek returns by investing in various small businesses and do not have redemption rights. Distributions from the investments will be received as the underlying investments, which generally have a life of 10 years, are liquidated. We elected the practical expedient available in Topic 820, Fair Value Measurements, which permits the use of net asset value ("NAV") per share or equivalent to value investments in entities that are or are similar to investment companies. SBICs and investment funds report their investments at estimated fair value. We record the unrealized gains and losses resulting from changes in the fair value of these investments as gains or losses on equity securities in our consolidated statements of operations. The carrying value of these investments is equal to the capital account balance per each entities' quarterly financial statements. Other investments - As a member of the Federal Reserve Bank 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 non-interest 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 $15,305 at December 31, 2021 consisted of $7,877 of FHLB stock, $5,200 of Federal Reserve Bank stock and $2,228 of Bankers’ Bank stock. Other investments totaling $14,948 at December 31, 2020 consisted of $8,103 of FHLB stock, $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 amortized net fee is recognized at that 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 credit 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 ultimately are not 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 as non-interest income in the consolidated statement 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. Office Properties and Equipment— Premises and equipment are stated at cost less accumulated depreciation. Land is carried at cost. Maintenance and repair costs are charged to expense as incurred. Gains or losses on disposition of office properties and equipment are reflected in income. Buildings and related components are depreciated using the straight-line method with useful lives ranging from 10 to 40 years. Furniture, fixtures and equipment are depreciated using the straight-line (or accelerated) method with useful lives ranging from 3 to 10 years. Leasehold improvements are depreciated using the straight-line (or accelerated) method with useful lives based on the lesser of (a) the estimated life of the lease, or (b) the estimated useful life of the leasehold improvement. Depreciation expense is included in non-interest expense on the consolidated statements of operations. 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. The Company amortizes acquired intangible assets, primarily Core Deposit Intangibles (CDI) with definite useful economic lives over their useful economic lives ranging from 48 to 111 months utilizing the straight-line method. 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 December 31, 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, 2021. See Note 6 for additional information on goodwill and other intangible assets. 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. Bank Owned Life Insurance (BOLI)— The Bank invests in bank-owned life insurance (BOLI) as a source of funding for employee benefit expenses. BOLI involves the purchasing of life insurance by the Bank on a select group of employees. The Bank is the owner and beneficiary of the policies. Income from the increase in cash surrender value of the policies as well as the receipt of death benefits is included in non-interest income on 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 sheets. Debt issuance costs with a Company call option that originated prior to 2020 and senior note 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 statements of operations. Debt issuance costs that originated in 2020 and thereafter, are amortized through the first Company call option date of the corresponding debt, as a component of interest expense on other borrowed funds in the consolidated statements 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 sheets, 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 bases. 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. See Note 14, “Income Taxes” for details on the Company’s income taxes. 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 timi

INVESTMENT SECURITIES

INVESTMENT SECURITIES	12 Months Ended
	Dec. 31, 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 December 31, 2021 and December 31, 2020, respectively, were as follows: Available for sale securities Amortized Gross Gross Estimated December 31, 2021 U.S. government agency obligations $ 25,826 $ 440 $ 1 $ 26,265 Obligations of states and political subdivisions 140 — — 140 Mortgage-backed securities 107,636 409 878 107,167 Corporate debt securities 35,342 403 157 35,588 Corporate asset-backed securities 33,902 133 127 33,908 Total available for sale securities $ 202,846 $ 1,385 $ 1,163 $ 203,068 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-backed 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 December 31, 2021 Obligations of states and political subdivisions $ 4,600 $ — $ 7 $ 4,593 Mortgage-backed securities 66,541 104 2,061 64,584 Total held to maturity securities $ 71,141 $ 104 $ 2,068 $ 69,177 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 At December 31, 2021, the Bank has pledged certain of its mortgage-backed securities with a carrying value of $863 as collateral to secure a line of credit with the Federal Reserve Bank. As of December 31, 2021, there were no borrowings outstanding on this Federal Reserve Bank line of credit. As of December 31, 2021, the Bank has pledged certain of its U.S. Government Agency securities with a carrying value of $3,934 and mortgage-backed securities with a carrying value of $2,879 as collateral against specific municipal deposits. As of December 31, 2021, the Bank also has mortgage-backed securities with a carrying value of $267 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 twelve months ended December 31, 2021, gross sales of available for sale securities were $38,239, gross gains on sale of available for sale securities were $646, and gross losses on sale of available for sale securities were $73. For the twelve months ended December 31, 2020, gross sales of available for sale securities were $12,091, gross gains on sale of available for sale securities were $157, and gross losses on sale of available for sale securities were $1. The estimated fair value of available for sale securities at December 31, 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 securities due to the call feature. December 31, 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 4,903 4,971 3,833 4,095 Due after five years through ten years 40,410 40,818 44,405 44,880 Due after ten years 49,757 49,972 54,485 54,267 Total securities with contractual maturities 95,210 95,901 102,723 103,242 Mortgage-backed securities 107,636 107,167 39,454 40,991 Total available for sale securities $ 202,846 $ 203,068 $ 142,177 $ 144,233 December 31, 2021 December 31, 2020 Held to maturity securities Amortized Estimated Amortized Estimated Due after one year through five years $ 4,300 $ 4,298 $ 200 $ 200 Due after five years through ten years 300 295 400 402 Total securities with contractual maturities 4,600 4,593 600 602 Mortgage-backed securities 66,541 64,584 42,951 43,182 Total held to maturity securities $ 71,141 $ 69,177 $ 43,551 $ 43,784 Securities with unrealized losses at December 31, 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 December 31, 2021 U.S. government agency obligations $ 1,169 $ 1 $ — $ — $ 1,169 $ 1 Mortgage-backed securities 89,010 878 — — 89,010 878 Corporate debt securities 17,240 142 735 15 17,975 157 Corporate asset-backed securities 19,296 127 — — 19,296 127 Total $ 126,715 $ 1,148 $ 735 $ 15 $ 127,450 $ 1,163 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-backed 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 December 31, 2021 Obligations of states and political subdivisions $ 593 $ 7 $ — $ — $ 593 $ 7 Mortgage-backed securities 46,969 1,346 14,716 715 61,685 2,061 Total $ 47,562 $ 1,353 $ 14,716 $ 715 $ 62,278 $ 2,068 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 shareholders’ 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	12 Months Ended
	Dec. 31, 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. 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. Loans by classes within portfolio segments were as follows: December 31, 2021 December 31, 2020 Originated Loans: Commercial/Agricultural real estate: Commercial real estate $ 578,395 $ 351,113 Agricultural real estate 52,372 31,741 Multi-family real estate 174,050 112,731 Construction and land development 78,613 91,241 C&I/Agricultural operating: Commercial and industrial 107,937 95,290 Agricultural operating 26,202 24,457 Residential mortgage: Residential mortgage 63,855 86,283 Purchased HELOC loans 3,871 6,260 Consumer installment: Originated indirect paper 15,971 25,851 Other Consumer 8,473 12,056 Total originated loans before SBA PPP loans $ 1,109,739 $ 837,023 SBA PPP loans 8,755 123,702 Total originated loans $ 1,118,494 $ 960,725 Acquired Loans: Commercial/Agricultural real estate: Commercial real estate $ 120,070 $ 156,562 Agricultural real estate 26,123 37,054 Multi-family real estate 4,299 9,421 Construction and land development 907 7,276 C&I/Agricultural operating: Commercial and industrial 14,230 21,263 Agricultural operating 5,386 8,328 Residential mortgage: Residential mortgage 27,135 45,103 Consumer installment: Other Consumer 401 1,157 Total acquired loans $ 198,551 $ 286,164 Total Loans: Commercial/Agricultural real estate: Commercial real estate $ 698,465 $ 507,675 Agricultural real estate 78,495 68,795 Multi-family real estate 178,349 122,152 Construction and land development 79,520 98,517 C&I/Agricultural operating: Commercial and industrial 122,167 116,553 Agricultural operating 31,588 32,785 Residential mortgage: Residential mortgage 90,990 131,386 Purchased HELOC loans 3,871 6,260 Consumer installment: Originated indirect paper 15,971 25,851 Other Consumer 8,874 13,213 Total loans before SBA PPP loans $ 1,308,290 $ 1,123,187 SBA PPP loans 8,755 123,702 Gross loans $ 1,317,045 $ 1,246,889 Less: Unearned net deferred fees and costs and loans in process (2,482) (4,245) Unamortized discount on acquired loans (3,600) (5,063) Allowance for loan losses (16,913) (17,043) Loans receivable, net $ 1,294,050 $ 1,220,538 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 weaknesses 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 breakdown of loans by risk rating as of December 31, 2021: 1 to 5 6 7 8 9 TOTAL Originated Loans: Commercial/Agricultural real estate: Commercial real estate $ 572,724 $ 667 $ 5,004 $ — $ — $ 578,395 Agricultural real estate 50,834 1,267 271 — — 52,372 Multi-family real estate 173,760 290 — — — 174,050 Construction and land development 75,146 — 3,467 — — 78,613 C&I/Agricultural operating: Commercial and industrial 107,798 57 82 — — 107,937 Agricultural operating 23,935 764 1,503 — — 26,202 Residential mortgage: Residential mortgage 60,754 — 3,101 — — 63,855 Purchased HELOC loans 3,706 — 165 — — 3,871 Consumer installment: Originated indirect paper 15,818 — 153 — — 15,971 Other Consumer 8,404 — 69 — — 8,473 Total originated loans before SBA PPP loans 1,092,879 3,045 13,815 — — 1,109,739 SBA PPP loans 8,755 — — — — 8,755 Total originated loans $ 1,101,634 $ 3,045 $ 13,815 $ — $ — $ 1,118,494 Acquired Loans: Commercial/Agricultural real estate: Commercial real estate $ 116,839 $ 1,314 $ 1,917 $ — $ — $ 120,070 Agricultural real estate 21,051 — 5,072 — — 26,123 Multi-family real estate 4,299 — — — — 4,299 Construction and land development 735 172 — — — 907 C&I/Agricultural operating: Commercial and industrial 13,931 5 294 — — 14,230 Agricultural operating 4,936 — 450 — — 5,386 Residential mortgage: Residential mortgage 25,869 — 1,266 — — 27,135 Consumer installment: Other Consumer 398 — 3 — — 401 Total acquired loans $ 188,058 $ 1,491 $ 9,002 $ — $ — $ 198,551 Total Loans: Commercial/Agricultural real estate: Commercial real estate $ 689,563 $ 1,981 $ 6,921 $ — $ — $ 698,465 Agricultural real estate 71,885 1,267 5,343 — — 78,495 Multi-family real estate 178,059 290 — — — 178,349 Construction and land development 75,881 172 3,467 — — 79,520 C&I/Agricultural operating: Commercial and industrial 121,729 62 376 — — 122,167 Agricultural operating 28,871 764 1,953 — — 31,588 Residential mortgage: Residential mortgage 86,623 — 4,367 — — 90,990 Purchased HELOC loans 3,706 — 165 — — 3,871 Consumer installment: Originated indirect paper 15,818 — 153 — — 15,971 Other Consumer 8,802 — 72 — — 8,874 Gross loans before SBA PPP loans $ 1,280,937 $ 4,536 $ 22,817 $ — $ — $ 1,308,290 SBA PPP loans 8,755 — — — — 8,755 Gross loans $ 1,289,692 $ 4,536 $ 22,817 $ — $ — 1,317,045 Less: Unearned net deferred fees and costs and loans in process (2,482) Unamortized discount on acquired loans (3,600) Allowance for loan losses (16,913) Loans receivable, net $ 1,294,050 Below is a breakdown of loans by 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 Total 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 Certain directors and executive officers of the Company are defined as related parties. These related parties, including their immediate families and companies in which they are principal owners, were loan customers of the Bank during the twelve months ended December 31, 2021 and December 31, 2020. A summary of the changes in those loans is as follows: Twelve months ended Twelve months ended December 31, 2021 December 31, 2020 Balance—beginning of period $ 26,483 $ 20,367 New loan originations 14,992 7,230 Repayments (9,052) (1,114) Balance—end of period $ 32,423 $ 26,483 Available and unused lines of credit $ 75 $ 187 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 Twelve months ended December 31, 2021: Allowance for Loan Losses: Beginning balance, January 1, 2021 $ 10,271 $ 2,112 $ 1,041 $ 489 $ 906 $ 14,819 Charge-offs (51) — — (54) — (105) Recoveries 14 110 9 41 — 174 Provision 2,120 (263) (532) (251) (132) 942 Total Allowance on originated loans $ 12,354 $ 1,959 $ 518 $ 225 $ 774 $ 15,830 Other acquired loans: Beginning balance, January 1, 2021 $ 1,684 $ 141 $ 335 $ 64 $ — $ 2,224 Charge-offs (200) (7) — (27) — (234) Recoveries 14 13 4 4 — 35 Provision (642) (78) (209) (13) — (942) Total allowance on other acquired loans $ 856 $ 69 $ 130 $ 28 $ — $ 1,083 Total allowance on acquired loans $ 856 $ 69 $ 130 $ 28 $ — $ 1,083 Ending Balance, December 31, 2021 $ 13,210 $ 2,028 $ 648 $ 253 $ 774 $ 16,913 Allowance for Loan Losses at December 31, 2021: Amount of allowance for loan losses arising from loans individually evaluated for impairment $ 797 $ 99 $ 113 $ — $ — $ 1,009 Amount of allowance for loan losses arising from loans collectively evaluated for impairment $ 12,413 $ 1,929 $ 535 $ 253 $ 774 $ 15,904 Loans Receivable as of December 31, 2021: Ending balance of originated loans $ 883,430 $ 142,894 $ 67,726 $ 24,444 $ — $ 1,118,494 Ending balance of purchased credit-impaired loans 9,060 1,101 1,044 — — 11,205 Ending balance of other acquired loans 142,339 18,515 26,091 401 — 187,346 Ending balance of loans $ 1,034,829 $ 162,510 $ 94,861 $ 24,845 $ — $ 1,317,045 Ending balance: individually evaluated for impairment $ 21,792 $ 3,337 $ 7,007 $ 257 $ — $ 32,393 Ending balance: collectively evaluated for impairment $ 1,013,037 $ 159,173 $ 87,854 $ 24,588 $ — $ 1,284,652 Commercial/Agricultural Real Estate C&I/Agricultural operating Residential Mortgage Consumer Installment Unallocated Total Twelve months ended December 31, 2020: Allowance for Loan Losses: Beginning balance, January 1, 2020 $ 6,205 $ 1,643 $ 879 $ 467 $ 357 $ 9,551 Charge-offs — (932) (5) (145) — (1,082) Recoveries 75 8 7 69 — 159 Provision 3,991 1,393 160 98 549 6,191 Total Allowance on originated loans $ 10,271 $ 2,112 $ 1,041 $ 489 $ 906 $ 14,819 Other acquired loans: Beginning balance, January 1, 2020 $ 526 $ 27 $ 163 $ 53 $ — $ 769 Charge-offs — (159) (74) (3) — (236) Recoveries 77 33 15 7 — 132 Provision 1,081 240 231 7 — 1,559 Total Allowance on other acquired loans $ 1,684 $ 141 $ 335 $ 64 $ — $ 2,224 Total Allowance on acquired loans $ 1,684 $ 141 $ 335 $ 64 $ — $ 2,224 Ending balance, December 31, 2020 $ 11,955 $ 2,253 $ 1,376 $ 553 $ 906 $ 17,043 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 Dec 31, Dec 31, Dec 31, Dec 31, Dec 31, Dec 31, Dec 31, Dec 31, Dec 31, Dec 31, 2021 2020 2021 2020 2021 202 2021 202 2021 2020 Performing loans Performing TDR loans $ 4,618 $ 4,695 $ 649 $ 3,836 $ 2,681 $ 3,142 $ 36 $ 49 $ 7,984 $ 11,722 Performing loans other 1,021,346 786,533 160,570 266,975 90,591 131,470 24,729 38,856 1,297,236 1,223,834 Total performing loans 1,025,964 791,228 161,219 270,811 93,272 134,612 24,765 38,905 1,305,220 1,235,556 Nonperforming loans (1) Nonperforming TDR loans 3,389 4,691 554 1,287 593 777 3 — 4,539 6,755 Nonperforming loans other 5,476 1,220 737 942 996 2,257 77 159 7,286 4,578 Total nonperforming loans 8,865 5,911 1,291 2,229 1,589 3,034 80 159 11,825 11,333 Total loans $ 1,034,829 $ 797,139 $ 162,510 $ 273,040 $ 94,861 $ 137,646 $ 24,845 $ 39,064 $ 1,317,045 $ 1,246,889 (1) Nonperforming loans are either 90+ days past due or nonaccrual. An aging analysis of the Company’s commercial/agricultural real estate and non-real estate, consumer real estate and non-real estate and purchased third party loans as of December 31, 2021 and 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 Past Due Accruing Nonaccrual Loans Current Total Loans December 31, 2021 Commercial/Agricultural real estate: Commercial real estate $ 36 $ — $ — $ 36 $ 5,374 $ 693,055 $ 698,465 Agricultural real estate 498 4 — 502 3,490 74,503 78,495 Multi-family real estate — — — — — 178,349 178,349 Construction and land development — — — — — 79,520 79,520 C&I/Agricultural operating: Commercial and industrial — 32 — 32 298 121,837 122,167 SBA PPP loans — — — — — 8,755 8,755 Agricultural operating 1,123 — — 1,123 993 29,472 31,588 Residential mortgage: Residential mortgage 1,471 487 156 2,114 1,268 87,608 90,990 Purchased HELOC loans 117 — — 117 165 3,589 3,871 Consumer installment: Originated indirect paper 38 27 — 65 55 15,851 15,971 Other Consumer 58 10 4 72 22 8,780 8,874 Total $ 3,341 $ 560 $ 160 $ 4,061 $ 11,665 $ 1,301,319 $ 1,317,045 December 31, 2020 Commercial/Agricultural real estate: Commercial real estate $ 9,568 $ 467 $ — $ 10,035 $ 679 $ 496,961 $ 507,675 Agricultural real estate 411 48 — 459 5,084 63,252 68,795 Multi-family real estate 308 — — 308 148 121,696 122,152 Construction and land development 3,898 — — 3,898 — 94,619 98,517 C&I/Agricultural operating: Commercial and industrial 436 491 — 927 357 115,269 116,553 SBA PPP loans — — — — — 123,702 123,702 Agricultural operating 1,499 200 — 1,699 1,872 29,214 32,785 Residential mortgage: Residential mortgage 2,238 372 516 3,126 2,217 126,043 131,386 Purchased HELOC loans 338 94 67 499 234 5,527 6,260 Consumer installment: Originated indirect paper 90 37 — 127 133 25,591 25,851 Other Consumer 100 14 3 117 23 13,073 13,213 Total $ 18,886 $ 1,723 $ 586 $ 21,195 $ 10,747 $ 1,214,947 $ 1,246,889 At December 31, 2021, the Company individually evaluated loans for impairment with a recorded investment of $31,740, consisting of (1) $11,205 PCI loans, with a carrying amount of $10,552; (2) $9,860 TDR loans, net of TDR PCI loans; and (3) $11,328 of substandard non-TDR loans, non-PCI loans. The $31,740 total of loans individually evaluated for impairment includes $7,984 of performing TDR loans. At December 31, 2020, the Company individually evaluated loans for impairment with a recorded investment of $42,310, 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 loans, non-PCI loans. The $42,310 total of loans individually evaluated for impairment includes $11,742 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 loans evaluated for impairment as of December 31, 2021 was as follows: Recorded Investment Unpaid Principal Balance Related Allowance Average Recorded Investment Interest Income Recognized December 31, 2021 With No Related Allowance Recorded: Commercial/Agricultural real estate $ 15,521 $ 15,905 $ — $ 19,412 $ 964 C&I/Agricultural operating 3,153 3,337 — 4,622 146 Residential mortgage 6,221 6,306 — 7,316 316 Consumer installment 256 256 — 306 85 Total $ 25,151 $ 25,804 $ — $ 31,656 $ 1,511 With An Allowance Recorded: Commercial/Agricultural real estate $ 5,887 $ 5,887 $ 797 $ 4,089 $ 62 C&I/Agricultural operating — — 99 391 84 Residential mortgage 701 701 113 890 17 Consumer installment 1 1 — 2 — Total $ 6,589 $ 6,589 $ 1,009 $ 5,372 $ 163 December 31, 2021 Totals Commercial/Agricultural real estate $ 21,408 $ 21,792 $ 797 $ 23,501 $ 1,026 C&I/Agricultural operating 3,153 3,337 99 5,013 230 Residential mortgage 6,922 7,007 113 8,206 333 Consumer installment 257 257 — 308 85 Total $ 31,740 $ 32,393 $ 1,009 $ 37,028 $ 1,674 At December 31, 2021, the Company had two residential real estate loans, secured by residential real estate properties, for which formal foreclosure proceedings are in process according to local requirements of the applicable jurisdiction, with a recorded investment of $109. At December 31, 2021, the Company had five commercial real estate loans, secured by commercial and agricultural real estate properties, for which formal foreclosure proceedings are in process according to local requirements of the applicable jurisdiction, with a recorded investment of $2,096. A summary of loans evaluated for impairment as of December 31, 2020 was as follows: 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 $ 23,302 $ 24,013 $ — $ 29,657 $ 1,894 C&I/Agricultural operating 6,090 6,334 — 7,025 284 Residential mortgage 8,410 8,542 — 8,418 450 Consumer installment 356 356 — 368 30 Total $ 38,158 $ 39,245 $ — $ 45,468 $ 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 $ 25,592 $ 26,303 $ 698 $ 31,874 $ 1,994 C&I/Agricultural operating 6,871 7,115 190 7,661 306 Residential mortgage 9,489 9,621 226 9,673 504 Consumer installment 358 358 1 403 31 Total $ 42,310 $ 43,397 $ 1,115 $ 49,611 $ 2,835 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 accruing, delinquent TDR, greater than 60 days past due, with a recorded investment of $4 at December 31, 2021, compared to one accruing, delinquent TDR, greater than 60 days past due, with a recorded investment of $20 at December 31, 2020. Following is a summary of TDR loans by accrual status as of December 31, 2021 and December 31, 2020. December 31 December 31 2021 2020 Troubled debt restructure loans: Accrual status $ 7,984 $ 11,742 Non-accrual status 4,539 6,735 Total $ 12,523 $ 18,477 There were no TDR commitments meeting our TDR criteria as of December 31, 2021 or as of December 31, 2020. There were unused lines of credit totaling $10 and $14 meeting our TDR criteria as of December 31, 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 years ended December 31, 2021 and December 31, 2020: Number of Contracts Modified Rate Modified Payment Modified Under- writing Other Pre-Modification Outstanding Recorded Investment Post-Modification Outstanding Recorded Investment Specific Reserve Twelve months ended December 31, 2021 TDRs: Commercial/Agricultural real estate 3 $ 39 $ 81 $ — $ — $ 120 $ 120 $ — C&I/Agricultural operating 1 — — 240 — 240 240 — Residential mortgage 8 252 295 202 — 749 749 — Consumer installment 3 6 — 18 — 24 24 — Totals 15 $ 297 $ 376 $ 460 $ — $ 1,133 $ 1,133 $ — Number of Contracts Modified Rate Modified Payment Modified Under- writing Other Pre-Modification Outstanding Recorded Investment Post-Modification Outstanding Recorded Investment Specific Reserve Twelve months ended December 31, 2020 TDRs: Commercial/Agricultural real estate 12 $ 4,441 $ 198 $ 293 $ — $ 4,932 $ 4,932 $ — C&I/Agricultural operating 6 3,295 78 3,000 — 6,373 6,373 — Residential mortgage 17 456 858 117 — 1,431 1,431 — Consumer installment 3 6 — 4 — 10 10 — Totals 38 $ 8,198 $ 1,134 $ 3,414 $ — $ 12,746 $ 12,746 $ — A summary of loans by loan class modified in a troubled debt restructuring as of December 31, 2021 and December 31, 2020: December 31, 2021 December 31, 2020 Number of Recorded Number of Recorded Troubled debt restructurings: Commercial/Agricultural real estate 19 $ 8,007 31 $ 9,386 C&I/Agricultural operating 7 1,203 16 5,123 Residential mortgage 43 3,274 52 3,919 Consumer installment 7 39 8 49 Total loans 76 $ 12,523 107 $ 18,477 The following table provides the number of loans modified in a TDR during the previous twelve months which subsequently defaulted during the years ended December 31, 2021 and December 31, 2020, as well as the recorded investment in these restructured loans as of December 31, 2021 and December 31, 2020: December 31, 2021 December 31, 2020 Number of Recorded Number of Recorded Troubled debt restructurings: Commercial/Agricultural real estate — $ — 1 $ 100 C&I/Agricultural operating — — 1 224 Residential mortgage — — 4 404 Consumer installment 1 3 — — Total troubled debt restructurings 1 $ 3 6 $ 728 All acquired loans were initially recorded at fair value at the acquisition date. The outstanding balance and the carrying amount of acquired loans included in the consolidated balance sheet are as follows: December 31, 2021 December 31, 2020 Accountable for under ASC 310-30 (PCI loans) Outstanding balance $ 11,205 $ 17,946 Carrying amount $ 10,552 $ 16,859 Accountable for under ASC 310-20 (non-PCI loans) Outstanding balance $ 187,346 $ 268,218 Carrying amount $ 184,399 $ 264,242 Total acquired loans Outstanding balance $ 198,551 $ 286,164 Carrying amount $ 194,951 $ 281,101 The table below shows scheduled accretion by year for the accretable difference recognized due to fair value purchase accounting on recent whole bank acquisitions. In addition, the Company has $1.61 million of accretable discount from purchased impaired loans with the original non-accretable discount transferred to accretable discount. The scheduled accretion on this balance is estimated to be $100 per year; however, large balance payoffs, as seen in 2021 and 2020, would accelerate this accretion. Fiscal years ending December 31, Purchase Accounting Accretable Discount 2022 $ 828 2023 279 2024 131 2025 96 Total 1,334 The following table provides changes in non-accretable yield for all acquired loans from prior acquisitions with deteriorated credit quality: December 31, 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 (105) (1,693) Transfers from non-accretable difference to accretable discount (329) (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 $ 653 $ 1,087

MORTGAGE SERVICING RIGHTS

MORTGAGE SERVICING RIGHTS	12 Months Ended
	Dec. 31, 2021
Transfers and Servicing [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 the one- to four-family residential mortgage loans as of December 31, 2021 and December 31, 2020 were $556,086 and $553,655, respectively. These residential mortgage loans are serviced primarily for the Federal Home Loan Mortgage Corporation, Federal Home Loan Bank and Federal National Mortgage Association. Custodial escrow balances maintained in connection with the foregoing loan servicing, and included in deposits were $2,781 and $2,890, at December 31, 2021 and December 31, 2020, respectively. Mortgage servicing rights activity for the years ended December 31, 2021 and December 31, 2020 was as follows: As of and for the twelve months ended As of and for the twelve months ended December 31, 2021 December 31, 2020 Mortgage servicing rights: Mortgage servicing rights, beginning of period $ 5,266 $ 4,541 Increase in mortgage servicing rights resulting from transfers of financial assets 1,100 2,020 Amortization during the period (1,639) (1,295) Mortgage servicing rights, end of period 4,727 5,266 Valuation allowance, beginning of period (2,014) (259) Additions — (1,755) Recoveries 1,448 — Valuation allowance, end of period (566) (2,014) Mortgage servicing rights, net $ 4,161 $ 3,252 Fair value of mortgage servicing rights, end of period $ 4,312 $ 3,285 Residential mortgage loans serviced for others $ 556,086 $ 553,655 The current period change in valuation allowance is included in expense as mortgage servicing rights expense, net on the consolidated statement of operations. Servicing fees totaled $1,414 and $1,391 for the years ended December 31, 2021 and December 31, 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 both December 31, 2021 and December 31, 2020 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. At December 31, 2021, the estimated future aggregate amortization expense for the mortgage servicing rights is as follows. The estimated amortization expense is based on existing mortgage servicing asset balances. The timing of amortization expense actually recognized in future periods may differ significantly based on actual prepayment speeds, mortgage interest rates and other factors. Amortization Expense 2022 $ 1,241 2023 1,040 2024 842 2025 653 2026 464 After 2026 487 Total $ 4,727

OFFICE PROPERTIES AND EQUIPMENT

OFFICE PROPERTIES AND EQUIPMENT	12 Months Ended
	Dec. 31, 2021
Property, Plant and Equipment [Abstract]
OFFICE PROPERTIES AND EQUIPMENT	OFFICE PROPERTIES AND EQUIPMENT Office properties and equipment for each of the periods shown below consisted of the following: December 31, 2021 December 31, 2020 Land $ 4,215 $ 4,298 Buildings 16,781 16,008 Furniture, equipment and vehicles 8,854 7,493 Subtotals 29,850 27,799 Less--Accumulated depreciation (8,681) (6,634) Office properties and equipment, net $ 21,169 $ 21,165 Depreciation expense was $2,255 for the year ended December 31, 2021 and $1,954 for the year ended December 31, 2020.

GOODWILL AND INTANGIBLE ASSETS

GOODWILL AND INTANGIBLE ASSETS	12 Months Ended
	Dec. 31, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
GOODWILL AND INTANGIBLE ASSETS	GOODWILL AND INTANGIBLE ASSETS Goodwill— The beginning and ending balance of goodwill was $31,498 during the periods ended December 31, 2021 and December 31, 2020. There were no changes to goodwill during either period. Intangible assets-- Intangible assets consist of core deposit intangibles arising from various bank acquisitions and the premium on the Wells Insurance Agency customer relationships, until its disposition in June 2020. A summary of intangible assets and related amortization for the periods shown below follows: Year ended Year Ended December 31, 2021 December 31, 2020 Gross carrying amount $ 12,180 $ 12,180 Accumulated amortization (8,282) (6,686) Net book value $ 3,898 $ 5,494 Sales during the period - carrying amount (1) $ — $ 618 Sales during the period - accumulated amortization (1) $ — $ 147 Amortization during the period $ 1,596 $ 1,622 (1) Intangible asset sales during the year ended December 31, 2020, consisted of Wells Insurance Agency customer relationships included in the sale of the Wells Insurance Agency. Accumulated amortization at disposition was $147. The remaining carrying amount at disposition was $618. At December 31, 2021, the estimated future aggregate amortization expense for the intangible assets are as follows: Intangible Assets 2022 $ 1,449 2023 755 2024 715 2025 584 2026 395 Total $ 3,898

LEASES

LEASES	12 Months Ended
	Dec. 31, 2021
Leases [Abstract]
LEASES	LEASES We have operating leases for our corporate offices (1), five bank branch offices (5) and an ATM location (1). Our leases have remaining lease terms of 1.25 years to 6.50 years, some of which include options to extend the leases for up to 5 years. As of December 31, 2021, we have no additional lease commitments that have not yet commenced. Lease costs are included in non-interest expense/occupancy in the consolidated statement of operations. Twelve Months Ended December 31, 2021 December 31, 2020 The components of total lease costs were as follows: Operating lease cost $ 558 $ 618 Variable lease cost 47 59 Total lease cost $ 605 $ 677 The components of total lease income were as follows: Operating lease income $ 33 $ 32 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 $ 638 Right-of-use assets obtained in exchange for lease obligations: Operating leases $ 2 $ 508 December, 31 2021 December 31, 2020 Supplemental balance sheet information related to leases was as follows: Operating lease right-of-use assets $ 2,159 $ 2,657 Operating lease liabilities $ 2,228 $ 2,762 Weighted average remaining lease term in years; operating leases 5.55 6.32 Weighted average discount rate; operating leases 2.73 % 2.70 % Cash obligations and receipts under lease contracts as of December 31, 2021 are as follows: Fiscal years ending December 31, Payments Receipts 2022 $ 558 $ 34 2023 506 27 2024 419 10 2025 403 — 2026 346 — Thereafter 480 — Total lease payments 2,712 $ 71 Less: effects of discounting (484) Lease liability recognized $ 2,228

DEPOSITS

DEPOSITS	12 Months Ended
	Dec. 31, 2021
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
DEPOSITS	DEPOSITS The following is a summary of deposits by type at December 31, 2021 and December 31, 2020, respectively: December 31, 2021 December 31, 2020 Non interest bearing demand deposits $ 276,631 $ 238,348 Interest bearing demand deposits 396,231 301,764 Savings accounts 222,674 196,348 Money market accounts 288,985 245,549 Certificate accounts 203,014 313,247 Total deposits $ 1,387,535 $ 1,295,256 At December 31, 2021, the scheduled maturities of time deposits were as follows: 2022 $ 178,777 2023 13,919 2024 6,590 2025 2,522 2026 1,206 After 2026 — Total $ 203,014 Time deposits of $250 or more were $22,381 and $46,660 at December 31, 2021 and December 31, 2020, respectively. Brokered deposits were $11 and $2,516 at December 31, 2021 and December 31, 2020, respectively. Deposits from the Company’s directors, executive officers, principal stockholders and their affiliates held by the Bank at December 31, 2021 and December 31, 2020 amounted to $34,093, and $48,596, respectively.

FEDERAL HOME LOAN BANK ADVANCES

FEDERAL HOME LOAN BANK ADVANCES AND OTHER BORROWINGS	12 Months Ended
	Dec. 31, 2021
Federal Home Loan Banks [Abstract]
FEDERAL HOME LOAN BANK ADVANCES AND OTHER BORROWINGS	FEDERAL HOME LOAN BANK ADVANCES AND OTHER BORROWINGS A summary of Federal Home Loan Bank (FHLB) advances and other borrowings at December 31, 2021 and December 31, 2020 is as follows: December 31, 2021 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 — % 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 (3) (32) Federal Home Loan Bank advances, net $ 111,527 $ 123,498 Other borrowings: Senior notes (5) 2031 $ 28,856 3.00 % 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 (430) (528) Total other borrowings $ 58,426 $ 58,328 Totals $ 169,953 $ 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 pledged balances of $861,900 and $723,862 at December 31, 2021 and 2020, respectively. At December 31, 2021, the Bank’s available and unused portion under the FHLB borrowing arrangement was approximately $204,271 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 twelve months ended December 31, 2021 and December 31, 2020, respectively. (3) The weighted-average interest rates on FHLB borrowings, with maturities less than twelve months, outstanding as of December 31, 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 and modified in October 2021, 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 3.00%, due to the modification in October 2021. (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. The note is callable by the Bank when, and anytime after, the floating rate is initially set. 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. The note is callable by the Bank when, and anytime after, the floating rate is initially set. 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 $176,150 and $179,400 at December 31, 2021 and 2020, respectively. Federal Reserve Bank Paycheck Protection Program Liquidity Facility (“FRB PPPLF”) Program The Bank has originated Small Business Administration’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

CAPITAL MATTERS

CAPITAL MATTERS	12 Months Ended
	Dec. 31, 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. As of December 31, 2021 and 2020, the most recent notifications from our regulatory agency categorized the Bank as “Well Capitalized” under the regulatory framework for Prompt Corrective Action. There are no conditions or events since these notifications that management believes have changed the Bank’s category. The Bank’s Tier 1 (leverage) and risk-based capital ratios at December 31, 2021 and 2020, respectively, are presented below: Actual For Capital Adequacy To Be Well Capitalized Amount Ratio Amount Ratio Amount Ratio As of December 31, 2021 Total capital (to risk weighted assets) $ 187,783 13.4 % $ 111,694 > = 8.0 % $ 139,618 > = 10.0 % Tier 1 capital (to risk weighted assets) 170,870 12.2 % 83,771 > = 6.0 % 111,694 > = 8.0 % Common equity tier 1 capital (to risk weighted assets) 170,870 12.2 % 62,828 > = 4.5 % 90,752 > = 6.5 % Tier 1 leverage ratio (to adjusted total assets) 170,870 10.0 % 68,323 > = 4.0 % 85,403 > = 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 December 31, 2021 and 2020, respectively, are presented below: Actual For Capital Adequacy Amount Ratio Amount Ratio As of December 31, 2021 Total capital (to risk weighted assets) $ 182,242 13.1 % $ 111,694 > = 8.0 % Tier 1 capital (to risk weighted assets) 135,329 9.7 % 83,771 > = 6.0 % Common equity tier 1 capital (to risk weighted assets) 135,329 9.7 % 62,828 > = 4.5 % Tier 1 leverage ratio (to adjusted total assets) 135,329 7.9 % 68,323 > = 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 % The Company is a legal entity separate and distinct from its banking subsidiary. As a bank holding company, the Company is subject to certain restrictions on its ability to pay dividends under applicable banking laws and regulations. Federal bank regulators are authorized to determine, under certain circumstances relating to the financial condition of a bank holding company or a bank, that the payment of dividends would be an unsafe or unsound practice, and to prohibit payment thereof. In particular, federal bank regulators have stated that paying dividends that deplete a banking organization’s capital base to an inadequate level would be an unsafe and unsound banking practice and that banking organizations should generally pay dividends only out of current operating earnings. In addition, in the current financial and economic environment, the Federal Reserve has indicated that bank holding companies should carefully review their dividend policy and has discouraged payment ratios that are at maximum allowable levels unless both asset quality and capital are very strong. The Company’s ability to pay dividends is also subject to the terms of its Subordinated Note Purchase Agreement dated August 27, 2020 and Business Note Agreement dated August 1, 2018, which prohibits the Company from making dividend payments while an event of default has occurred and is continuing under the loan agreement or from allowing payment of a dividend which would create an event of default. The following table reflects the annual cash dividend paid in the years ended December 31, 2021 and 2020, respectively. December 31, 2021 December 31, 2020 Cash dividends per share $ 0.23 $ 0.21 Stockholder record date 02/11/2021 02/05/2020 Dividend payment date 02/25/2021 02/19/2020

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Dec. 31, 2021
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	COMMITMENTS AND CONTINGENCIES Financial Instruments with Off-Balance-Sheet Risk— The Company is a party to financial instruments with off-balance-sheet risk in the normal course of business to meet the financing needs of its customers. These financial instruments include off-balance-sheet credit instruments consisting of commitments to make loans. The face amounts for these items represent the exposure to loss, before considering customer collateral or ability to repay. Such financial instruments are recorded when they are funded. The Company’s exposure to credit loss in the event of nonperformance by the other party to the financial instrument for commitments to extend credit is represented by the contract or notional amount of those instruments. The Company uses the same credit policies in making commitments and conditional obligations as it does for on-balance-sheet instruments. The following table presents a summary of commitments described below as of December 31, 2021 and 2020, respectively: Contract or Notional Amount at December 31, Contract or Notional Amount at December 31, 2021 2020 Commitments to extend credit $ 270,985 $ 247,324 Commercial standby letter of credit $ 3,825 $ 524 Commitment to contribute capital to SBIC $ 2,400 $ — Commitment to contribute capital to investment company $ 2,640 $ — Commitments to extend credit— Commitments to extend credit are agreements to lend to a customer provided there is no violation of any condition established in the contract. Since many of the commitments are expected to expire without being drawn upon, the total commitment amounts do not necessarily represent future cash requirements. Letters of credit— Letters of credit are conditional commitments issued by the Company to guarantee the performance of a customer to a third party. Those guarantees are primarily issued to support public and private borrowing arrangements. The credit risk involved in issuing letters of credit is essentially the same as that involved in extending loans to customers. The Company evaluates each customer’s credit worthiness on a case-by-case basis. The credit and collateral policy for commitments and letters of credit is comparable to that for granting loans. The Company has recorded no liability associated with standby letters of credit as of December 31, 2021 and 2020. Capital Contributions— The Company has commitments to invest in a SBIC and investment company that call for capital contributions up to an amount specified in the partnership agreements. Loss Contingencies— Loss contingencies, including claims and legal actions arising in the ordinary course of business, are recorded as liabilities when the likelihood of loss is probable and an amount or range of loss can be reasonably estimated.

RETIREMENT PLAN

RETIREMENT PLAN	12 Months Ended
	Dec. 31, 2021
Retirement Benefits [Abstract]
RETIREMENT PLAN	RETIREMENT PLAN 401(k) Plan— The Company sponsors a 401(k) profit sharing plan that covers all employees who qualify based on minimum age and length of service requirements. Employees may make pretax voluntary contributions to the plan, which are matched, in part, by the Company. Employer matching contributions to the plan were $613 and $610 for the year ended December 31, 2021 and 2020, respectively.

STOCK-BASED COMPENSATION

STOCK-BASED COMPENSATION	12 Months Ended
	Dec. 31, 2021
Share-based Payment Arrangement [Abstract]
STOCK-BASED COMPENSATION	STOCK-BASED COMPENSATION In February 2008, the Company’s stockholders approved the Company’s 2008 Equity Incentive Plan for a term of 10 years. As of December 31, 2021, 89,183 restricted shares and 181,000 options had been granted to eligible participants. Due to the plan’s expiration, no new awards can be granted under this 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 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 December 31, 2021, 163,974 restricted shares had been granted under this plan. As of December 31, 2021, no stock options had been granted under this plan. Net compensation expense related to restricted stock awards from these plans was $797 and $530 for the years ended December 31, 2021 and 2020, respectively. Restricted Common Stock Awards Year ended Year ended December 31, 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 (44,511) 13.26 (31,722) 12.32 Forfeited (1,500) 10.78 — — Unvested and outstanding at end of year 75,630 $ 11.20 57,242 $ 12.23 The Company accounts for stock-based employee compensation related to the Company’s 2008 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 net compensation cost recognized for stock-based employee compensation from this plan for the years ended December 31, 2021 and 2020 was $8 and $14, respectively. Common Stock Option Awards Option Shares Weighted Weighted Aggregate Year ended December 31, 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 4.61 $ 169 Exercisable at end of period 61,700 $ 11.03 4.54 $ 169 Year ended December 31, 2020 Outstanding at beginning of year 78,100 $ 11.18 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 during each period follows: Year ended December 31, Year ended December 31, 2021 2020 Intrinsic value of options exercised $ 28 $ — Cash received from options exercised $ 52 $ — Tax benefit realized from options exercised $ — $ —

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2021
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES Income tax expense (benefit) for each of the periods shown below consisted of the following: Year ended December 31, Year ended December 31, 2021 2020 Current tax provision Federal $ 4,761 $ 5,000 State 2,002 2,081 6,763 7,081 Deferred tax provision (benefit) Federal 585 (1,866) Bank owned life insurance - Tax Act clarification — (660) State 345 — 930 (2,526) Total $ 7,693 $ 4,555 The provision for income taxes differs from the amount of income tax determined by applying statutory federal income tax rates to pretax income as result of the following differences: Year ended December 31, Year ended December 31, 2021 2020 Amount Rate Amount Rate Tax expense at statutory rate $ 6,082 21.0 % $ 3,629 21.0 % State income taxes, net of federal 1,854 6.4 % 1,123 6.5 % Bank owned life insurance (132) (0.4) % (130) (0.8) % Tax exempt interest (52) (0.2) % (61) (0.3) % Other (59) (0.2) % (6) — % Total $ 7,693 26.6 % $ 4,555 26.4 % Deferred income taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. The following is a summary of the significant components of the Company’s deferred tax assets and liabilities as of December 31, 2021 and December 31, 2020, respectively: Year ended December 31, Year ended December 31, 2021 2020 Deferred tax assets: Allowance for loan losses $ 4,587 $ 4,567 Deferred loan costs/fees 558 1,117 Restricted stock 189 116 Economic performance accruals 981 694 Other real estate — 89 Deferred revenue 41 64 Loan discounts 854 1,218 FHLB advances 5 55 Lease liability 613 758 Other 25 70 Deferred tax assets $ 7,853 $ 8,748 Deferred tax liabilities: Office properties and equipment (1,595) (1,551) Federal Home Loan Bank stock (129) (129) Core deposit intangible (1,298) (1,615) Net gain on equity securities (641) (442) Prepaid expenses (198) (204) Mortgage servicing rights (1,144) (893) Leases; right of use asset (594) (730) Net unrealized gains on securities available for sale (61) (565) Deferred tax liabilities $ (5,660) $ (6,129) Net deferred tax assets $ 2,193 $ 2,619 The Company regularly reviews the carrying amount of its deferred tax assets to determine if the establishment of a valuation allowance is necessary, as further discussed in Note 1 “Nature of Business and Summary of Significant Accounting Policies”, above. At December 31, 2021 and December 31, 2020, respectively, management determined that no valuation allowance was necessary. The Company’s income tax returns are subject to review and examination by federal, state and local government authorities. As of December 31, 2021, years open to examination by the U.S. Internal Revenue Service include taxable years ended September 30, 2018 to present. The years open to examination by state and local government authorities varies by jurisdiction. The tax effects from uncertain tax positions can be recognized in the consolidated financial statements, provided the position is more likely than not to be sustained on audit, based on the technical merits of the position. The Company recognizes the financial statement benefit of a tax position only after determining that the relevant tax authority would more likely than not sustain the position following an audit. For tax positions meeting the more-likely-than-not threshold, the amount recognized in the financial statements is the largest benefit that has a greater than 50 percent likelihood of being realized, upon ultimate settlement with the relevant tax authority. The Company applied the foregoing accounting standard to all of its tax positions for which the statute of limitations remained open as of the date of the accompanying consolidated financial statements. The Company’s policy is to recognize interest and penalties related to income tax issues as components of other noninterest expense. The Company recognized no material expense on income tax related interest or penalties during any of the periods presented.

FAIR VALUE ACCOUNTING

FAIR VALUE ACCOUNTING	12 Months Ended
	Dec. 31, 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 December 31, 2021 and December 31, 2020. Fair Quoted Prices in Significant Significant December 31, 2021 Investment securities: U.S. government agency obligations $ 26,265 $ — $ 26,265 $ — Obligations of states and political subdivisions 140 — 140 — Mortgage-backed securities 107,167 — 107,167 — Corporate debt securities 35,588 — 35,588 — Corporate asset-backed securities 33,908 — 33,908 — Total investment securities 203,068 — 203,068 — Equity investments: Equity investments 368 368 — — Equity investments measured at NAV(1) 960 — — — Total equity investments 1,328 368 — — Total $ 204,396 $ 368 $ 203,068 $ — 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 Investment Securities 144,233 — 144,233 — Equity investments 200 200 — — Total $ 144,433 $ 200 $ 144,233 $ — (1) Investments valued at NAV are excluded from being reported under the fair value hierarchy but are presented to permit reconciliation with the balance sheet in accordance with ASC 820-10-35-54B. For the years ended December 31, 2021 and December 31, 2020, the Company did not own any securities for which the Company utilized significant unobservable inputs (Level 3 inputs) to determine fair value. There were no transfers in or out of Level 1, Level 2 or Level 3 fair value measurements during the years ended December 31, 2021 or December 31, 2020. There were no losses included in earnings attributable to the change in unrealized gains or losses relating to the available-for-sale securities above with fair value measurements utilizing significant unobservable inputs for the years ended December 31, 2021 or December 31, 2020, respectively. Assets Measured on a Nonrecurring Basis The following tables present the financial instruments measured at fair value on a nonrecurring basis as of December 31, 2021 and December 31, 2020: Carrying Quoted Prices in Significant Significant December 31, 2021 Foreclosed and repossessed assets, net $ 1,408 $ — $ — $ 1,408 Impaired loans with allocated allowances 5,580 — — 5,580 Mortgage servicing rights 4,161 — — 4,312 Total $ 11,149 $ — $ — $ 11,300 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 referenced above 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 referenced above was determined based on a third party discounted cash flow analysis utilizing both observable and unobservable inputs. 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 December 31, 2021 and December 31, 2020. Fair Valuation Techniques (1) Significant Unobservable Inputs (2) Range December 31, 2021 Foreclosed and repossessed assets, net $ 1,408 Appraisal value Estimated costs to sell 10% - 15% Impaired loans with allocated allowances $ 5,580 Appraisal value Estimated costs to sell 10% - 15% Mortgage servicing rights $ 4,312 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: December 31, 2021 December 31, 2020 Valuation Method Used Carrying Amount Estimated Carrying Estimated Financial assets: Cash and cash equivalents (Level I) $ 47,691 $ 47,691 $ 119,440 $ 119,440 Other interest bearing deposits (Level II) 1,511 1,535 3,752 3,818 Securities available for sale "AFS" (Level II) 203,068 203,068 144,233 144,233 Securities held to maturity "HTM" (Level II) 71,141 69,177 43,551 43,784 Equity investments (Level I) 368 368 200 200 Equity investments valued at NAV (1) N/A 960 960 — — Other investments (Level II) 15,305 15,305 14,948 14,948 Loans receivable, net (Level III) 1,294,050 1,319,293 1,220,538 1,239,692 Loans held for sale (Level II) 6,670 6,670 3,075 3,075 Mortgage servicing rights (Level III) 4,161 4,312 3,252 3,285 Accrued interest receivable (Level I) 3,916 3,916 5,652 5,652 Financial liabilities: Deposits (Level III) $ 1,387,535 $ 1,388,390 $ 1,295,256 $ 1,292,104 FHLB advances (Level II) 111,527 113,285 123,498 128,282 Other borrowings (Level I) 58,426 58,426 58,328 58,328 Accrued interest payable (Level I) 586 586 796 796

EARNINGS PER SHARE

EARNINGS PER SHARE	12 Months Ended
	Dec. 31, 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 year. A reconciliation of the basic and diluted earnings per share is as follows: Year ended Year ended (Share count in thousands) December 31, 2021 December 31, 2020 Basic Net income attributable to common shareholders $ 21,266 $ 12,725 Weighted average common shares outstanding 10,717 11,162 Basic earnings per share $ 1.98 $ 1.14 Diluted Net income attributable to common shareholders $ 21,266 $ 12,725 Weighted average common shares outstanding 10,717 11,162 Add: Dilutive stock options outstanding 10 — Average shares and dilutive potential common shares 10,727 11,162 Diluted earnings per share $ 1.98 $ 1.14 Additional common stock option shares that have not been included due to their antidilutive effect 21 69

OTHER COMPREHENSIVE INCOME (LOS

OTHER COMPREHENSIVE INCOME (LOSS)	12 Months Ended
	Dec. 31, 2021
Equity [Abstract]
OTHER COMPREHENSIVE INCOME (LOSS)	OTHER COMPREHENSIVE INCOME (LOSS) The following table shows the tax effects allocated to each component of other comprehensive income (loss): For the year ended, December 31, For the year ended, December 31, 2021 2020 Before-Tax Tax Benefit Net-of-Tax Before-Tax Tax Benefit Net-of-Tax Unrealized (losses) gains on securities: Net unrealized (losses) gains arising during the period $ (1,261) 352 $ (909) $ 2,546 $ (472) $ 2,074 Reclassification adjustment for gains included in net income (573) 153 (420) (156) 43 (113) Other comprehensive income $ (1,834) $ 505 $ (1,329) $ 2,390 $ (429) $ 1,961 The changes in the accumulated balances for each component of other comprehensive income (loss), net of tax for the years ended December 31, 2021 and December 31, 2020 were as follows: Unrealized Gains (Losses) on AFS Securities 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 income (1,834) (1,329) Ending balance, December 31, 2021 $ 222 $ 161 Reclassifications out of accumulated other comprehensive income for the twelve months ended December 31, 2021 were as follows: Details about Accumulated Other Comprehensive Income (Loss) Components Amounts Reclassified from Accumulated Other Comprehensive Income (Loss) (1) Affected Line Item on the Statement of Operations Unrealized gains and losses Sale of securities $ 573 Net gains (losses) on investment securities Tax effect (153) Provision for income taxes Total reclassifications for the period $ 420 Net income attributable to common shareholders (1) Amounts in parentheses indicate decreases to profit/loss. Reclassifications out of accumulated other comprehensive income for the twelve months ended December 31, 2020 were as follows: Details about Accumulated Other Comprehensive Income (Loss) Components Amounts Reclassified from Accumulated Other Comprehensive Income (Loss) (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 shareholders (1) Amounts in parentheses indicate decreases to profit/loss.

CONDENSED FINANCIAL INFORMATION

CONDENSED FINANCIAL INFORMATION - PARENT COMPANY ONLY	12 Months Ended
	Dec. 31, 2021
Condensed Financial Information Disclosure [Abstract]
CONDENSED FINANCIAL INFORMATION - PARENT COMPANY ONLY	CONDENSED FINANCIAL INFORMATION – PARENT COMPANY ONLY The following condensed balance sheets as of December 31, 2021 and 2020, and condensed statements of operations and cash flows for the years ended December 31, 2021 and 2020, for Citizens Community Bancorp, Inc. should be read in conjunction with the accompanying consolidated financial statements and the notes thereto. Condensed Balance Sheets December 31, December 31, 2021 2020 Assets Cash and cash equivalents $ 22,465 $ 23,333 Equity investments 360 — Other assets 386 375 Investment in subsidiary 206,427 195,563 Total assets $ 229,638 $ 219,271 Liabilities and Stockholders' Equity Other borrowings $ 58,426 $ 58,328 Other liabilities 346 379 Total liabilities 58,772 58,707 Total stockholders’ equity 170,866 160,564 Total liabilities and stockholders’ equity $ 229,638 $ 219,271 Statements of Operations Year ended December 31, Year ended December 31, 2021 2020 Interest income $ — $ — Interest expense 2,946 2,458 Net interest expense (2,946) (2,458) Dividend income from bank subsidiary 12,500 10,500 Non-interest income — 193 Non-interest expense (673) (848) Net income before benefit for income taxes and equity in undistributed income of subsidiaries 8,881 7,387 Benefit for income taxes 989 860 Net earnings before equity in undistributed income of subsidiaries 9,870 8,247 Equity in undistributed income of subsidiaries 11,396 4,478 Net income $ 21,266 $ 12,725 Statements of Cash Flows Year ended December 31, Year ended December 31, 2021 2020 Change in cash and cash equivalents: Cash flows from operating activities: Net income $ 21,266 $ 12,725 Depreciation expense 12 12 Stock based compensation expense 8 14 Adjustments to reconcile net income to net cash provided by operating activities - Equity in undistributed income of subsidiary (23,896) (14,978) Net change in: Other assets (23) (55) Other liabilities (33) 313 Net cash used in operating activities (2,666) (1,969) Cash flows from investing activities: Purchase of equity securities (360) — Net cash used in investing activities (360) — Cash flows from financing activities: Proceeds from other borrowings, net of issuance costs — 14,677 Amortization of debt issuance costs 98 91 Repurchase shares of common stock (7,951) (2,820) Surrender of restricted shares of common stock (30) (27) Common stock options exercised 52 — Dividend from bank to holding company 12,500 10,500 Cash dividends paid (2,511) (2,372) Net cash provided by financing activities 2,158 20,049 Net (decrease) increase in cash and cash equivalents (868) 18,080 Cash and cash equivalents at beginning of year 23,333 5,253 Cash and cash equivalents at end of year $ 22,465 $ 23,333

NATURE OF BUSINESS AND SUMMAR_2

NATURE OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 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 inter-company 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 accompanying transition report on Form 10-K for the year ended December 31, 2021 and 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.
Cash and Cash Equivalents	Cash and Cash Equivalents— For purposes of reporting cash flows in the consolidated financial statements, cash and cash equivalents include cash, due from banks, and interest bearing deposits with original maturities of three months or less.
Other Interest Bearing Deposits	Other Interest Bearing Deposits— Other interest bearing deposits are certificate of deposit investments made by the Bank with other financial institutions that are carried at cost. The weighted average months to maturity of the interest bearing deposits is 8.97 months. Balances over $250 in those institutions are not insured by the FDIC and therefore pose a potential
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 investments	Equity investments - 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. Also included in equity investments are the Company’s investments in a Volker Rule-compliant Small Business Investment Company ("SBIC") and an investment fund. The SBIC and investment fund meet the definition of investment companies, as defined in ASC 946, Financial Services - Investment Companies. These investments seek returns by investing in various small businesses and do not have redemption rights. Distributions from the investments will be received as the underlying investments, which generally have a life of 10 years, are liquidated. We elected the practical expedient available in Topic 820, Fair Value Measurements, which permits the use of net asset value ("NAV") per share or equivalent to value investments in entities that are or are similar to investment companies. SBICs and investment funds report their investments at estimated fair value. We record the unrealized gains and losses resulting from changes in the fair value of these investments as gains or losses on equity securities in our consolidated statements of operations. The carrying value of these investments is equal to the capital account balance per each entities' quarterly financial statements.
Other investments	Other investments - As a member of the Federal Reserve Bank 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 non-interest 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 amortized net fee is recognized at that 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. 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 credit 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 ultimately are not 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 as non-interest income in the consolidated statement 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.
Office Properties and Equipment	Office Properties and Equipment— Premises and equipment are stated at cost less accumulated depreciation. Land is carried at cost. Maintenance and repair costs are charged to expense as incurred. Gains or losses on disposition of office properties and equipment are reflected in income. Buildings and related components are depreciated using the straight-line method with useful lives ranging from 10 to 40 years. Furniture, fixtures and equipment are depreciated using the straight-line (or accelerated) method with useful lives ranging from 3 to 10 years. Leasehold improvements are depreciated using the straight-line (or accelerated) method with useful lives based on the lesser of (a) the estimated life of the lease, or (b) the estimated useful life of the leasehold improvement. Depreciation expense is included in non-interest expense on the consolidated statements of operations.
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.  The Company amortizes acquired intangible assets, primarily Core Deposit Intangibles (CDI) with definite useful economic lives over their useful economic lives ranging from 48 to 111 months utilizing the straight-line method.  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 December 31, 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.
Bank Owned Life Insurance (BOLI)	Bank Owned Life Insurance (BOLI)—The Bank invests in bank-owned life insurance (BOLI) as a source of funding for employee benefit expenses. BOLI involves the purchasing of life insurance by the Bank on a select group of employees. The Bank is the owner and beneficiary of the policies. Income from the increase in cash surrender value of the policies as well as the receipt of death benefits is included in non-interest income on 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,
Debt and equity issuance costs	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 sheets. Debt issuance costs with a Company call option that originated prior to 2020 and senior note 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 statements of operations. Debt issuance costs that originated in 2020 and thereafter, are amortized through the first Company call option date of the corresponding debt, as a component of interest expense on other borrowed funds in the consolidated statements 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 sheets, 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 bases. 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. See Note 14, “Income Taxes” for details on the Company’s income taxes. 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	Revenue Recognition - The company’s 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. The company accounts for revenue from contracts with customers in accordance with ASC Topic 606, “Revenue from Contracts with Customers.” Topic 606 provides that revenue from contracts with customers be recognized when performance obligations under the terms of a contract are satisfied. Revenue is measured as the amount of consideration the Company expects to receive in exchange for transferring goods or providing service. The company does not have any materially significant payment terms as payment is received shortly after the satisfaction of the performance obligation. The non-interest income line items recognized under the scope of Topic 606 are as follows: Service charges on deposit accounts - Service charges on accounts consist of monthly service fees, transaction-based fees, overdraft services and other deposit account related fees. The Company’s performance obligation for monthly services fees is generally satisfied over the period in which the service is provided. Revenue for these monthly fees is recognized during the service period. Other deposit account related fees are largely transactional based, and therefore, the Company’s performance obligation is satisfied at the time the service is provided. Payment for service charges on deposit accounts are primarily received immediately or in the following month through a direct charge to a customer’s account. Interchange income - The Company earns interchange fees when cardholder debit card transaction are processed through card association networks. The interchange rates are generally set by the card association based upon purchase volumes and other factors. Interchange fees represent a percentage of the underlying transaction value. The Company has a continuous contract, based on customary business practices, with the card association networks to make funds available for settlement of card transactions. The Company’s performance obligation is satisfied over time as it makes funds available, and the related income is recognized when received. Insurance commission income - Commission revenue from WIA was recognized as of the effective date of the insurance policy or the date the customer was billed, whichever was later. The Company also received contingent commissions from insurance companies which were 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 were recognized when determinable. Commission revenue is included in other non-interest income in the consolidated statement of operations and has been discontinued due to the sale of WIA on June 30, 2020.
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.
Off-Balance-Sheet Financial Instruments	Off-Balance-Sheet Financial Instruments— In the ordinary course of business, the Bank has entered into off-balance sheet financial instruments consisting of commitments to extend credit and commitments under lines of credit arrangements, issued to meet customer financial needs. Such financial instruments are recorded in the financial statements when they become payable. See Note 11, “Commitments and Contingencies” in Notes to Consolidated Financial Statements.
Derivatives--Rate-lock Commitments and Forward Sale Agreements	Derivatives--Rate-lock Commitments and Forward Sale Agreements — The Company enters into commitments to originate loans, whereby the interest rate on the loan is determined prior to funding (rate-lock commitment). Rate-lock commitments on mortgage loans held for sale are derivative instruments. If material, derivative instruments are carried on the consolidated balance sheets at fair value, and changes in the fair value thereof are recognized in the consolidated statements of operations. The Company originates single-family residential loans for sale, pursuant to programs primarily with the Federal Home Loan Mortgage Corporation (FHLMC) and other similar third parties. In connection with these programs, at the time the Company initially issues a loan commitment, it does not lock in a specific interest rate. At the time the interest rate is locked in by the borrower, the Company concurrently enters into a forward loan sale agreement with the prospective loan purchaser, at a specific price, in order to manage the interest rate risk inherent to the rate-lock commitment. The forward sale agreement also meets the definition of a derivative instrument. Any change in the fair value of the loan commitment after the borrower locks in the interest rate is substantially offset by the corresponding change in the fair value of the forward loan sale agreement related to such loan. The period from the time the borrower locks in the interest rate, to the time the Company funds the loan and sells the loan to a third party varies, and could be up to 90 days. The fair value of each instrument will rise and fall in response to changes in market interest rates, subsequent to the dates the interest rate locks and forward sale agreements are entered into. In the event that interest rates rise after the Company enters into an interest rate lock, the fair value of the loan commitment will decline. However, the fair value of the forward loan sale agreement related to such loan commitment should increase by substantially the same amount, effectively eliminating the Company’s interest rate and price risks.
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 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 2020-04, Reference Rate Reform (Topic 848) - Facilitation of the Effects of Reference Rate Reform on Financial Reporting-- The ASU provides optional and temporary relief, in the form of optional expedients and exceptions, for applying GAAP to modifications of contracts, hedging relationships and other transactions affected by reference rate (e.g. LIBOR) reforms. ASU 2020-04 is 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.

INVESTMENT SECURITIES (Tables)

INVESTMENT SECURITIES (Tables)	12 Months Ended
	Dec. 31, 2021
Investments, Debt and Equity Securities [Abstract]
Schedule of Amortized Cost, Estimated Fair Value and Related Unrealized Gains and Losses on Available-for-Sale Securities	The amortized cost, estimated fair value and related unrealized gains and losses on securities available for sale and held to maturity as of December 31, 2021 and December 31, 2020, respectively, were as follows: Available for sale securities Amortized Gross Gross Estimated December 31, 2021 U.S. government agency obligations $ 25,826 $ 440 $ 1 $ 26,265 Obligations of states and political subdivisions 140 — — 140 Mortgage-backed securities 107,636 409 878 107,167 Corporate debt securities 35,342 403 157 35,588 Corporate asset-backed securities 33,902 133 127 33,908 Total available for sale securities $ 202,846 $ 1,385 $ 1,163 $ 203,068 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-backed 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 Amortized Cost, Estimated Fair Value and Related Unrealized Gains and Losses on Held-to-Maturity Securities	Held to maturity securities Amortized Gross Gross Estimated December 31, 2021 Obligations of states and political subdivisions $ 4,600 $ — $ 7 $ 4,593 Mortgage-backed securities 66,541 104 2,061 64,584 Total held to maturity securities $ 71,141 $ 104 $ 2,068 $ 69,177 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 Estimated Fair Value of Securities by Contractual Maturity	The estimated fair value of available for sale securities at December 31, 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 securities due to the call feature. December 31, 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 4,903 4,971 3,833 4,095 Due after five years through ten years 40,410 40,818 44,405 44,880 Due after ten years 49,757 49,972 54,485 54,267 Total securities with contractual maturities 95,210 95,901 102,723 103,242 Mortgage-backed securities 107,636 107,167 39,454 40,991 Total available for sale securities $ 202,846 $ 203,068 $ 142,177 $ 144,233 December 31, 2021 December 31, 2020 Held to maturity securities Amortized Estimated Amortized Estimated Due after one year through five years $ 4,300 $ 4,298 $ 200 $ 200 Due after five years through ten years 300 295 400 402 Total securities with contractual maturities 4,600 4,593 600 602 Mortgage-backed securities 66,541 64,584 42,951 43,182 Total held to maturity securities $ 71,141 $ 69,177 $ 43,551 $ 43,784
Schedule of Available-for-Sale Securities with Unrealized Losses	Securities with unrealized losses at December 31, 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 December 31, 2021 U.S. government agency obligations $ 1,169 $ 1 $ — $ — $ 1,169 $ 1 Mortgage-backed securities 89,010 878 — — 89,010 878 Corporate debt securities 17,240 142 735 15 17,975 157 Corporate asset-backed securities 19,296 127 — — 19,296 127 Total $ 126,715 $ 1,148 $ 735 $ 15 $ 127,450 $ 1,163 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-backed 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 December 31, 2021 Obligations of states and political subdivisions $ 593 $ 7 $ — $ — $ 593 $ 7 Mortgage-backed securities 46,969 1,346 14,716 715 61,685 2,061 Total $ 47,562 $ 1,353 $ 14,716 $ 715 $ 62,278 $ 2,068 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)	12 Months Ended
	Dec. 31, 2021
Receivables [Abstract]
Schedule of Major Classifications of Loans	Loans by classes within portfolio segments were as follows: December 31, 2021 December 31, 2020 Originated Loans: Commercial/Agricultural real estate: Commercial real estate $ 578,395 $ 351,113 Agricultural real estate 52,372 31,741 Multi-family real estate 174,050 112,731 Construction and land development 78,613 91,241 C&I/Agricultural operating: Commercial and industrial 107,937 95,290 Agricultural operating 26,202 24,457 Residential mortgage: Residential mortgage 63,855 86,283 Purchased HELOC loans 3,871 6,260 Consumer installment: Originated indirect paper 15,971 25,851 Other Consumer 8,473 12,056 Total originated loans before SBA PPP loans $ 1,109,739 $ 837,023 SBA PPP loans 8,755 123,702 Total originated loans $ 1,118,494 $ 960,725 Acquired Loans: Commercial/Agricultural real estate: Commercial real estate $ 120,070 $ 156,562 Agricultural real estate 26,123 37,054 Multi-family real estate 4,299 9,421 Construction and land development 907 7,276 C&I/Agricultural operating: Commercial and industrial 14,230 21,263 Agricultural operating 5,386 8,328 Residential mortgage: Residential mortgage 27,135 45,103 Consumer installment: Other Consumer 401 1,157 Total acquired loans $ 198,551 $ 286,164 Total Loans: Commercial/Agricultural real estate: Commercial real estate $ 698,465 $ 507,675 Agricultural real estate 78,495 68,795 Multi-family real estate 178,349 122,152 Construction and land development 79,520 98,517 C&I/Agricultural operating: Commercial and industrial 122,167 116,553 Agricultural operating 31,588 32,785 Residential mortgage: Residential mortgage 90,990 131,386 Purchased HELOC loans 3,871 6,260 Consumer installment: Originated indirect paper 15,971 25,851 Other Consumer 8,874 13,213 Total loans before SBA PPP loans $ 1,308,290 $ 1,123,187 SBA PPP loans 8,755 123,702 Gross loans $ 1,317,045 $ 1,246,889 Less: Unearned net deferred fees and costs and loans in process (2,482) (4,245) Unamortized discount on acquired loans (3,600) (5,063) Allowance for loan losses (16,913) (17,043) Loans receivable, net $ 1,294,050 $ 1,220,538
Schedule of Loans by Risk Rating	Below is a breakdown of loans by risk rating as of December 31, 2021: 1 to 5 6 7 8 9 TOTAL Originated Loans: Commercial/Agricultural real estate: Commercial real estate $ 572,724 $ 667 $ 5,004 $ — $ — $ 578,395 Agricultural real estate 50,834 1,267 271 — — 52,372 Multi-family real estate 173,760 290 — — — 174,050 Construction and land development 75,146 — 3,467 — — 78,613 C&I/Agricultural operating: Commercial and industrial 107,798 57 82 — — 107,937 Agricultural operating 23,935 764 1,503 — — 26,202 Residential mortgage: Residential mortgage 60,754 — 3,101 — — 63,855 Purchased HELOC loans 3,706 — 165 — — 3,871 Consumer installment: Originated indirect paper 15,818 — 153 — — 15,971 Other Consumer 8,404 — 69 — — 8,473 Total originated loans before SBA PPP loans 1,092,879 3,045 13,815 — — 1,109,739 SBA PPP loans 8,755 — — — — 8,755 Total originated loans $ 1,101,634 $ 3,045 $ 13,815 $ — $ — $ 1,118,494 Acquired Loans: Commercial/Agricultural real estate: Commercial real estate $ 116,839 $ 1,314 $ 1,917 $ — $ — $ 120,070 Agricultural real estate 21,051 — 5,072 — — 26,123 Multi-family real estate 4,299 — — — — 4,299 Construction and land development 735 172 — — — 907 C&I/Agricultural operating: Commercial and industrial 13,931 5 294 — — 14,230 Agricultural operating 4,936 — 450 — — 5,386 Residential mortgage: Residential mortgage 25,869 — 1,266 — — 27,135 Consumer installment: Other Consumer 398 — 3 — — 401 Total acquired loans $ 188,058 $ 1,491 $ 9,002 $ — $ — $ 198,551 Total Loans: Commercial/Agricultural real estate: Commercial real estate $ 689,563 $ 1,981 $ 6,921 $ — $ — $ 698,465 Agricultural real estate 71,885 1,267 5,343 — — 78,495 Multi-family real estate 178,059 290 — — — 178,349 Construction and land development 75,881 172 3,467 — — 79,520 C&I/Agricultural operating: Commercial and industrial 121,729 62 376 — — 122,167 Agricultural operating 28,871 764 1,953 — — 31,588 Residential mortgage: Residential mortgage 86,623 — 4,367 — — 90,990 Purchased HELOC loans 3,706 — 165 — — 3,871 Consumer installment: Originated indirect paper 15,818 — 153 — — 15,971 Other Consumer 8,802 — 72 — — 8,874 Gross loans before SBA PPP loans $ 1,280,937 $ 4,536 $ 22,817 $ — $ — $ 1,308,290 SBA PPP loans 8,755 — — — — 8,755 Gross loans $ 1,289,692 $ 4,536 $ 22,817 $ — $ — 1,317,045 Less: Unearned net deferred fees and costs and loans in process (2,482) Unamortized discount on acquired loans (3,600) Allowance for loan losses (16,913) Loans receivable, net $ 1,294,050 Below is a breakdown of loans by 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 Total 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 Changes in Loans	A summary of the changes in those loans is as follows: Twelve months ended Twelve months ended December 31, 2021 December 31, 2020 Balance—beginning of period $ 26,483 $ 20,367 New loan originations 14,992 7,230 Repayments (9,052) (1,114) Balance—end of period $ 32,423 $ 26,483 Available and unused lines of credit $ 75 $ 187
Schedule of Changes in Specific Component on Impaired Loans and General Component for 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 Twelve months ended December 31, 2021: Allowance for Loan Losses: Beginning balance, January 1, 2021 $ 10,271 $ 2,112 $ 1,041 $ 489 $ 906 $ 14,819 Charge-offs (51) — — (54) — (105) Recoveries 14 110 9 41 — 174 Provision 2,120 (263) (532) (251) (132) 942 Total Allowance on originated loans $ 12,354 $ 1,959 $ 518 $ 225 $ 774 $ 15,830 Other acquired loans: Beginning balance, January 1, 2021 $ 1,684 $ 141 $ 335 $ 64 $ — $ 2,224 Charge-offs (200) (7) — (27) — (234) Recoveries 14 13 4 4 — 35 Provision (642) (78) (209) (13) — (942) Total allowance on other acquired loans $ 856 $ 69 $ 130 $ 28 $ — $ 1,083 Total allowance on acquired loans $ 856 $ 69 $ 130 $ 28 $ — $ 1,083 Ending Balance, December 31, 2021 $ 13,210 $ 2,028 $ 648 $ 253 $ 774 $ 16,913 Allowance for Loan Losses at December 31, 2021: Amount of allowance for loan losses arising from loans individually evaluated for impairment $ 797 $ 99 $ 113 $ — $ — $ 1,009 Amount of allowance for loan losses arising from loans collectively evaluated for impairment $ 12,413 $ 1,929 $ 535 $ 253 $ 774 $ 15,904 Loans Receivable as of December 31, 2021: Ending balance of originated loans $ 883,430 $ 142,894 $ 67,726 $ 24,444 $ — $ 1,118,494 Ending balance of purchased credit-impaired loans 9,060 1,101 1,044 — — 11,205 Ending balance of other acquired loans 142,339 18,515 26,091 401 — 187,346 Ending balance of loans $ 1,034,829 $ 162,510 $ 94,861 $ 24,845 $ — $ 1,317,045 Ending balance: individually evaluated for impairment $ 21,792 $ 3,337 $ 7,007 $ 257 $ — $ 32,393 Ending balance: collectively evaluated for impairment $ 1,013,037 $ 159,173 $ 87,854 $ 24,588 $ — $ 1,284,652 Commercial/Agricultural Real Estate C&I/Agricultural operating Residential Mortgage Consumer Installment Unallocated Total Twelve months ended December 31, 2020: Allowance for Loan Losses: Beginning balance, January 1, 2020 $ 6,205 $ 1,643 $ 879 $ 467 $ 357 $ 9,551 Charge-offs — (932) (5) (145) — (1,082) Recoveries 75 8 7 69 — 159 Provision 3,991 1,393 160 98 549 6,191 Total Allowance on originated loans $ 10,271 $ 2,112 $ 1,041 $ 489 $ 906 $ 14,819 Other acquired loans: Beginning balance, January 1, 2020 $ 526 $ 27 $ 163 $ 53 $ — $ 769 Charge-offs — (159) (74) (3) — (236) Recoveries 77 33 15 7 — 132 Provision 1,081 240 231 7 — 1,559 Total Allowance on other acquired loans $ 1,684 $ 141 $ 335 $ 64 $ — $ 2,224 Total Allowance on acquired loans $ 1,684 $ 141 $ 335 $ 64 $ — $ 2,224 Ending balance, December 31, 2020 $ 11,955 $ 2,253 $ 1,376 $ 553 $ 906 $ 17,043 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 Dec 31, Dec 31, Dec 31, Dec 31, Dec 31, Dec 31, Dec 31, Dec 31, Dec 31, Dec 31, 2021 2020 2021 2020 2021 202 2021 202 2021 2020 Performing loans Performing TDR loans $ 4,618 $ 4,695 $ 649 $ 3,836 $ 2,681 $ 3,142 $ 36 $ 49 $ 7,984 $ 11,722 Performing loans other 1,021,346 786,533 160,570 266,975 90,591 131,470 24,729 38,856 1,297,236 1,223,834 Total performing loans 1,025,964 791,228 161,219 270,811 93,272 134,612 24,765 38,905 1,305,220 1,235,556 Nonperforming loans (1) Nonperforming TDR loans 3,389 4,691 554 1,287 593 777 3 — 4,539 6,755 Nonperforming loans other 5,476 1,220 737 942 996 2,257 77 159 7,286 4,578 Total nonperforming loans 8,865 5,911 1,291 2,229 1,589 3,034 80 159 11,825 11,333 Total loans $ 1,034,829 $ 797,139 $ 162,510 $ 273,040 $ 94,861 $ 137,646 $ 24,845 $ 39,064 $ 1,317,045 $ 1,246,889 (1) Nonperforming loans are either 90+ days past due or nonaccrual.
Schedule of Aging Analysis of Bank Real Estate and Consumer Loans	An aging analysis of the Company’s commercial/agricultural real estate and non-real estate, consumer real estate and non-real estate and purchased third party loans as of December 31, 2021 and 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 Past Due Accruing Nonaccrual Loans Current Total Loans December 31, 2021 Commercial/Agricultural real estate: Commercial real estate $ 36 $ — $ — $ 36 $ 5,374 $ 693,055 $ 698,465 Agricultural real estate 498 4 — 502 3,490 74,503 78,495 Multi-family real estate — — — — — 178,349 178,349 Construction and land development — — — — — 79,520 79,520 C&I/Agricultural operating: Commercial and industrial — 32 — 32 298 121,837 122,167 SBA PPP loans — — — — — 8,755 8,755 Agricultural operating 1,123 — — 1,123 993 29,472 31,588 Residential mortgage: Residential mortgage 1,471 487 156 2,114 1,268 87,608 90,990 Purchased HELOC loans 117 — — 117 165 3,589 3,871 Consumer installment: Originated indirect paper 38 27 — 65 55 15,851 15,971 Other Consumer 58 10 4 72 22 8,780 8,874 Total $ 3,341 $ 560 $ 160 $ 4,061 $ 11,665 $ 1,301,319 $ 1,317,045 December 31, 2020 Commercial/Agricultural real estate: Commercial real estate $ 9,568 $ 467 $ — $ 10,035 $ 679 $ 496,961 $ 507,675 Agricultural real estate 411 48 — 459 5,084 63,252 68,795 Multi-family real estate 308 — — 308 148 121,696 122,152 Construction and land development 3,898 — — 3,898 — 94,619 98,517 C&I/Agricultural operating: Commercial and industrial 436 491 — 927 357 115,269 116,553 SBA PPP loans — — — — — 123,702 123,702 Agricultural operating 1,499 200 — 1,699 1,872 29,214 32,785 Residential mortgage: Residential mortgage 2,238 372 516 3,126 2,217 126,043 131,386 Purchased HELOC loans 338 94 67 499 234 5,527 6,260 Consumer installment: Originated indirect paper 90 37 — 127 133 25,591 25,851 Other Consumer 100 14 3 117 23 13,073 13,213 Total $ 18,886 $ 1,723 $ 586 $ 21,195 $ 10,747 $ 1,214,947 $ 1,246,889
Schedule of Bank Impaired Loans	A summary of loans evaluated for impairment as of December 31, 2021 was as follows: Recorded Investment Unpaid Principal Balance Related Allowance Average Recorded Investment Interest Income Recognized December 31, 2021 With No Related Allowance Recorded: Commercial/Agricultural real estate $ 15,521 $ 15,905 $ — $ 19,412 $ 964 C&I/Agricultural operating 3,153 3,337 — 4,622 146 Residential mortgage 6,221 6,306 — 7,316 316 Consumer installment 256 256 — 306 85 Total $ 25,151 $ 25,804 $ — $ 31,656 $ 1,511 With An Allowance Recorded: Commercial/Agricultural real estate $ 5,887 $ 5,887 $ 797 $ 4,089 $ 62 C&I/Agricultural operating — — 99 391 84 Residential mortgage 701 701 113 890 17 Consumer installment 1 1 — 2 — Total $ 6,589 $ 6,589 $ 1,009 $ 5,372 $ 163 December 31, 2021 Totals Commercial/Agricultural real estate $ 21,408 $ 21,792 $ 797 $ 23,501 $ 1,026 C&I/Agricultural operating 3,153 3,337 99 5,013 230 Residential mortgage 6,922 7,007 113 8,206 333 Consumer installment 257 257 — 308 85 Total $ 31,740 $ 32,393 $ 1,009 $ 37,028 $ 1,674 A summary of loans evaluated for impairment as of December 31, 2020 was as follows: 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 $ 23,302 $ 24,013 $ — $ 29,657 $ 1,894 C&I/Agricultural operating 6,090 6,334 — 7,025 284 Residential mortgage 8,410 8,542 — 8,418 450 Consumer installment 356 356 — 368 30 Total $ 38,158 $ 39,245 $ — $ 45,468 $ 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 $ 25,592 $ 26,303 $ 698 $ 31,874 $ 1,994 C&I/Agricultural operating 6,871 7,115 190 7,661 306 Residential mortgage 9,489 9,621 226 9,673 504 Consumer installment 358 358 1 403 31 Total $ 42,310 $ 43,397 $ 1,115 $ 49,611 $ 2,835
Schedule of Troubled Debt Restructuring, Loans by Accrual Status	Following is a summary of TDR loans by accrual status as of December 31, 2021 and December 31, 2020. December 31 December 31 2021 2020 Troubled debt restructure loans: Accrual status $ 7,984 $ 11,742 Non-accrual status 4,539 6,735 Total $ 12,523 $ 18,477
Schedule of Troubled Debt Restructuring	The following provides detail, including specific reserve and reasons for modification, related to loans identified as TDRs during the years ended December 31, 2021 and December 31, 2020: Number of Contracts Modified Rate Modified Payment Modified Under- writing Other Pre-Modification Outstanding Recorded Investment Post-Modification Outstanding Recorded Investment Specific Reserve Twelve months ended December 31, 2021 TDRs: Commercial/Agricultural real estate 3 $ 39 $ 81 $ — $ — $ 120 $ 120 $ — C&I/Agricultural operating 1 — — 240 — 240 240 — Residential mortgage 8 252 295 202 — 749 749 — Consumer installment 3 6 — 18 — 24 24 — Totals 15 $ 297 $ 376 $ 460 $ — $ 1,133 $ 1,133 $ — Number of Contracts Modified Rate Modified Payment Modified Under- writing Other Pre-Modification Outstanding Recorded Investment Post-Modification Outstanding Recorded Investment Specific Reserve Twelve months ended December 31, 2020 TDRs: Commercial/Agricultural real estate 12 $ 4,441 $ 198 $ 293 $ — $ 4,932 $ 4,932 $ — C&I/Agricultural operating 6 3,295 78 3,000 — 6,373 6,373 — Residential mortgage 17 456 858 117 — 1,431 1,431 — Consumer installment 3 6 — 4 — 10 10 — Totals 38 $ 8,198 $ 1,134 $ 3,414 $ — $ 12,746 $ 12,746 $ —
Schedule of Loans by Loan Class Modified in Troubled Debt Restructuring	A summary of loans by loan class modified in a troubled debt restructuring as of December 31, 2021 and December 31, 2020: December 31, 2021 December 31, 2020 Number of Recorded Number of Recorded Troubled debt restructurings: Commercial/Agricultural real estate 19 $ 8,007 31 $ 9,386 C&I/Agricultural operating 7 1,203 16 5,123 Residential mortgage 43 3,274 52 3,919 Consumer installment 7 39 8 49 Total loans 76 $ 12,523 107 $ 18,477
Schedule of Restructured Loans in Default	The following table provides the number of loans modified in a TDR during the previous twelve months which subsequently defaulted during the years ended December 31, 2021 and December 31, 2020, as well as the recorded investment in these restructured loans as of December 31, 2021 and December 31, 2020: December 31, 2021 December 31, 2020 Number of Recorded Number of Recorded Troubled debt restructurings: Commercial/Agricultural real estate — $ — 1 $ 100 C&I/Agricultural operating — — 1 224 Residential mortgage — — 4 404 Consumer installment 1 3 — — Total troubled debt restructurings 1 $ 3 6 $ 728
Schedule of Acquired Loans	The outstanding balance and the carrying amount of acquired loans included in the consolidated balance sheet are as follows: December 31, 2021 December 31, 2020 Accountable for under ASC 310-30 (PCI loans) Outstanding balance $ 11,205 $ 17,946 Carrying amount $ 10,552 $ 16,859 Accountable for under ASC 310-20 (non-PCI loans) Outstanding balance $ 187,346 $ 268,218 Carrying amount $ 184,399 $ 264,242 Total acquired loans Outstanding balance $ 198,551 $ 286,164 Carrying amount $ 194,951 $ 281,101
Schedule of Accretable Expense	The table below shows scheduled accretion by year for the accretable difference recognized due to fair value purchase accounting on recent whole bank acquisitions. In addition, the Company has $1.61 million of accretable discount from purchased impaired loans with the original non-accretable discount transferred to accretable discount. The scheduled accretion on this balance is estimated to be $100 per year; however, large balance payoffs, as seen in 2021 and 2020, would accelerate this accretion. Fiscal years ending December 31, Purchase Accounting Accretable Discount 2022 $ 828 2023 279 2024 131 2025 96 Total 1,334
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: December 31, 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 (105) (1,693) Transfers from non-accretable difference to accretable discount (329) (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 $ 653 $ 1,087

MORTGAGE SERVICING RIGHTS (Tabl

MORTGAGE SERVICING RIGHTS (Tables)	12 Months Ended
	Dec. 31, 2021
Transfers and Servicing [Abstract]
Schedule of Mortgage Servicing Rights Activity	Mortgage servicing rights activity for the years ended December 31, 2021 and December 31, 2020 was as follows: As of and for the twelve months ended As of and for the twelve months ended December 31, 2021 December 31, 2020 Mortgage servicing rights: Mortgage servicing rights, beginning of period $ 5,266 $ 4,541 Increase in mortgage servicing rights resulting from transfers of financial assets 1,100 2,020 Amortization during the period (1,639) (1,295) Mortgage servicing rights, end of period 4,727 5,266 Valuation allowance, beginning of period (2,014) (259) Additions — (1,755) Recoveries 1,448 — Valuation allowance, end of period (566) (2,014) Mortgage servicing rights, net $ 4,161 $ 3,252 Fair value of mortgage servicing rights, end of period $ 4,312 $ 3,285 Residential mortgage loans serviced for others $ 556,086 $ 553,655
Schedule of Estimated Future Aggregate Amortization Expense	The timing of amortization expense actually recognized in future periods may differ significantly based on actual prepayment speeds, mortgage interest rates and other factors. Amortization Expense 2022 $ 1,241 2023 1,040 2024 842 2025 653 2026 464 After 2026 487 Total $ 4,727 At December 31, 2021, the estimated future aggregate amortization expense for the intangible assets are as follows: Intangible Assets 2022 $ 1,449 2023 755 2024 715 2025 584 2026 395 Total $ 3,898

OFFICE PROPERTIES AND EQUIPME_2

OFFICE PROPERTIES AND EQUIPMENT (Tables)	12 Months Ended
	Dec. 31, 2021
Property, Plant and Equipment [Abstract]
Schedule of Office Properties and Equipment	Office properties and equipment for each of the periods shown below consisted of the following: December 31, 2021 December 31, 2020 Land $ 4,215 $ 4,298 Buildings 16,781 16,008 Furniture, equipment and vehicles 8,854 7,493 Subtotals 29,850 27,799 Less--Accumulated depreciation (8,681) (6,634) Office properties and equipment, net $ 21,169 $ 21,165

GOODWILL AND INTANGIBLE ASSETS

GOODWILL AND INTANGIBLE ASSETS (Tables)	12 Months Ended
	Dec. 31, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Intangible Assets and Related Amortization	A summary of intangible assets and related amortization for the periods shown below follows: Year ended Year Ended December 31, 2021 December 31, 2020 Gross carrying amount $ 12,180 $ 12,180 Accumulated amortization (8,282) (6,686) Net book value $ 3,898 $ 5,494 Sales during the period - carrying amount (1) $ — $ 618 Sales during the period - accumulated amortization (1) $ — $ 147 Amortization during the period $ 1,596 $ 1,622
Schedule of Estimated Future Aggregate Amortization Expense	The timing of amortization expense actually recognized in future periods may differ significantly based on actual prepayment speeds, mortgage interest rates and other factors. Amortization Expense 2022 $ 1,241 2023 1,040 2024 842 2025 653 2026 464 After 2026 487 Total $ 4,727 At December 31, 2021, the estimated future aggregate amortization expense for the intangible assets are as follows: Intangible Assets 2022 $ 1,449 2023 755 2024 715 2025 584 2026 395 Total $ 3,898

LEASES (Tables)

LEASES (Tables)	12 Months Ended
	Dec. 31, 2021
Leases [Abstract]
Schedule of Components of Lease Expense	Twelve Months Ended December 31, 2021 December 31, 2020 The components of total lease costs were as follows: Operating lease cost $ 558 $ 618 Variable lease cost 47 59 Total lease cost $ 605 $ 677 The components of total lease income were as follows: Operating lease income $ 33 $ 32 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 $ 638 Right-of-use assets obtained in exchange for lease obligations: Operating leases $ 2 $ 508 December, 31 2021 December 31, 2020 Supplemental balance sheet information related to leases was as follows: Operating lease right-of-use assets $ 2,159 $ 2,657 Operating lease liabilities $ 2,228 $ 2,762 Weighted average remaining lease term in years; operating leases 5.55 6.32 Weighted average discount rate; operating leases 2.73 % 2.70 %
Schedule of Maturities of Operating Lease Liabilities	Cash obligations and receipts under lease contracts as of December 31, 2021 are as follows: Fiscal years ending December 31, Payments Receipts 2022 $ 558 $ 34 2023 506 27 2024 419 10 2025 403 — 2026 346 — Thereafter 480 — Total lease payments 2,712 $ 71 Less: effects of discounting (484) Lease liability recognized $ 2,228

DEPOSITS (Tables)

DEPOSITS (Tables)	12 Months Ended
	Dec. 31, 2021
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Schedule of Deposits by Type	The following is a summary of deposits by type at December 31, 2021 and December 31, 2020, respectively: December 31, 2021 December 31, 2020 Non interest bearing demand deposits $ 276,631 $ 238,348 Interest bearing demand deposits 396,231 301,764 Savings accounts 222,674 196,348 Money market accounts 288,985 245,549 Certificate accounts 203,014 313,247 Total deposits $ 1,387,535 $ 1,295,256
Schedule of Maturities of Time Deposits	At December 31, 2021, the scheduled maturities of time deposits were as follows: 2022 $ 178,777 2023 13,919 2024 6,590 2025 2,522 2026 1,206 After 2026 — Total $ 203,014

FEDERAL HOME LOAN BANK ADVANC_2

FEDERAL HOME LOAN BANK ADVANCES AND OTHER BORROWINGS (Tables)	12 Months Ended
	Dec. 31, 2021
Federal Home Loan Banks [Abstract]
Schedule of Federal Home Loan Bank Advances	A summary of Federal Home Loan Bank (FHLB) advances and other borrowings at December 31, 2021 and December 31, 2020 is as follows: December 31, 2021 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 — % 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 (3) (32) Federal Home Loan Bank advances, net $ 111,527 $ 123,498 Other borrowings: Senior notes (5) 2031 $ 28,856 3.00 % 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 (430) (528) Total other borrowings $ 58,426 $ 58,328 Totals $ 169,953 $ 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 pledged balances of $861,900 and $723,862 at December 31, 2021 and 2020, respectively. At December 31, 2021, the Bank’s available and unused portion under the FHLB borrowing arrangement was approximately $204,271 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 twelve months ended December 31, 2021 and December 31, 2020, respectively. (3) The weighted-average interest rates on FHLB borrowings, with maturities less than twelve months, outstanding as of December 31, 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 and modified in October 2021, 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 3.00%, due to the modification in October 2021. (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. The note is callable by the Bank when, and anytime after, the floating rate is initially set. 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. The note is callable by the Bank when, and anytime after, the floating rate is initially set. 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)	12 Months Ended
	Dec. 31, 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 December 31, 2021 and 2020, respectively, are presented below: Actual For Capital Adequacy To Be Well Capitalized Amount Ratio Amount Ratio Amount Ratio As of December 31, 2021 Total capital (to risk weighted assets) $ 187,783 13.4 % $ 111,694 > = 8.0 % $ 139,618 > = 10.0 % Tier 1 capital (to risk weighted assets) 170,870 12.2 % 83,771 > = 6.0 % 111,694 > = 8.0 % Common equity tier 1 capital (to risk weighted assets) 170,870 12.2 % 62,828 > = 4.5 % 90,752 > = 6.5 % Tier 1 leverage ratio (to adjusted total assets) 170,870 10.0 % 68,323 > = 4.0 % 85,403 > = 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 December 31, 2021 and 2020, respectively, are presented below: Actual For Capital Adequacy Amount Ratio Amount Ratio As of December 31, 2021 Total capital (to risk weighted assets) $ 182,242 13.1 % $ 111,694 > = 8.0 % Tier 1 capital (to risk weighted assets) 135,329 9.7 % 83,771 > = 6.0 % Common equity tier 1 capital (to risk weighted assets) 135,329 9.7 % 62,828 > = 4.5 % Tier 1 leverage ratio (to adjusted total assets) 135,329 7.9 % 68,323 > = 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 %
Schedule of Dividends	The following table reflects the annual cash dividend paid in the years ended December 31, 2021 and 2020, respectively. December 31, 2021 December 31, 2020 Cash dividends per share $ 0.23 $ 0.21 Stockholder record date 02/11/2021 02/05/2020 Dividend payment date 02/25/2021 02/19/2020

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Tables)	12 Months Ended
	Dec. 31, 2021
Commitments and Contingencies Disclosure [Abstract]
Summary of Commitments	The following table presents a summary of commitments described below as of December 31, 2021 and 2020, respectively: Contract or Notional Amount at December 31, Contract or Notional Amount at December 31, 2021 2020 Commitments to extend credit $ 270,985 $ 247,324 Commercial standby letter of credit $ 3,825 $ 524 Commitment to contribute capital to SBIC $ 2,400 $ — Commitment to contribute capital to investment company $ 2,640 $ —

STOCK-BASED COMPENSATION (Table

STOCK-BASED COMPENSATION (Tables)	12 Months Ended
	Dec. 31, 2021
Share-based Payment Arrangement [Abstract]
Schedule of Restricted Stock Awards	Year ended Year ended December 31, 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 (44,511) 13.26 (31,722) 12.32 Forfeited (1,500) 10.78 — — Unvested and outstanding at end of year 75,630 $ 11.20 57,242 $ 12.23
Schedule of Stock Option Activity	Option Shares Weighted Weighted Aggregate Year ended December 31, 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 4.61 $ 169 Exercisable at end of period 61,700 $ 11.03 4.54 $ 169 Year ended December 31, 2020 Outstanding at beginning of year 78,100 $ 11.18 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 during each period follows: Year ended December 31, Year ended December 31, 2021 2020 Intrinsic value of options exercised $ 28 $ — Cash received from options exercised $ 52 $ — Tax benefit realized from options exercised $ — $ —

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Schedule of Income Tax Expense (Benefit)	Income tax expense (benefit) for each of the periods shown below consisted of the following: Year ended December 31, Year ended December 31, 2021 2020 Current tax provision Federal $ 4,761 $ 5,000 State 2,002 2,081 6,763 7,081 Deferred tax provision (benefit) Federal 585 (1,866) Bank owned life insurance - Tax Act clarification — (660) State 345 — 930 (2,526) Total $ 7,693 $ 4,555
Schedule of Provision for Income Taxes	The provision for income taxes differs from the amount of income tax determined by applying statutory federal income tax rates to pretax income as result of the following differences: Year ended December 31, Year ended December 31, 2021 2020 Amount Rate Amount Rate Tax expense at statutory rate $ 6,082 21.0 % $ 3,629 21.0 % State income taxes, net of federal 1,854 6.4 % 1,123 6.5 % Bank owned life insurance (132) (0.4) % (130) (0.8) % Tax exempt interest (52) (0.2) % (61) (0.3) % Other (59) (0.2) % (6) — % Total $ 7,693 26.6 % $ 4,555 26.4 %
Schedule of Deferred Tax Assets and Liabilities	The following is a summary of the significant components of the Company’s deferred tax assets and liabilities as of December 31, 2021 and December 31, 2020, respectively: Year ended December 31, Year ended December 31, 2021 2020 Deferred tax assets: Allowance for loan losses $ 4,587 $ 4,567 Deferred loan costs/fees 558 1,117 Restricted stock 189 116 Economic performance accruals 981 694 Other real estate — 89 Deferred revenue 41 64 Loan discounts 854 1,218 FHLB advances 5 55 Lease liability 613 758 Other 25 70 Deferred tax assets $ 7,853 $ 8,748 Deferred tax liabilities: Office properties and equipment (1,595) (1,551) Federal Home Loan Bank stock (129) (129) Core deposit intangible (1,298) (1,615) Net gain on equity securities (641) (442) Prepaid expenses (198) (204) Mortgage servicing rights (1,144) (893) Leases; right of use asset (594) (730) Net unrealized gains on securities available for sale (61) (565) Deferred tax liabilities $ (5,660) $ (6,129) Net deferred tax assets $ 2,193 $ 2,619

FAIR VALUE ACCOUNTING (Tables)

FAIR VALUE ACCOUNTING (Tables)	12 Months Ended
	Dec. 31, 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 December 31, 2021 and December 31, 2020. Fair Quoted Prices in Significant Significant December 31, 2021 Investment securities: U.S. government agency obligations $ 26,265 $ — $ 26,265 $ — Obligations of states and political subdivisions 140 — 140 — Mortgage-backed securities 107,167 — 107,167 — Corporate debt securities 35,588 — 35,588 — Corporate asset-backed securities 33,908 — 33,908 — Total investment securities 203,068 — 203,068 — Equity investments: Equity investments 368 368 — — Equity investments measured at NAV(1) 960 — — — Total equity investments 1,328 368 — — Total $ 204,396 $ 368 $ 203,068 $ — 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 Investment Securities 144,233 — 144,233 — Equity investments 200 200 — — Total $ 144,433 $ 200 $ 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 December 31, 2021 and December 31, 2020: Carrying Quoted Prices in Significant Significant December 31, 2021 Foreclosed and repossessed assets, net $ 1,408 $ — $ — $ 1,408 Impaired loans with allocated allowances 5,580 — — 5,580 Mortgage servicing rights 4,161 — — 4,312 Total $ 11,149 $ — $ — $ 11,300 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 Assets Measured on Recurring and Nonrecurring Basis	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 December 31, 2021 and December 31, 2020. Fair Valuation Techniques (1) Significant Unobservable Inputs (2) Range December 31, 2021 Foreclosed and repossessed assets, net $ 1,408 Appraisal value Estimated costs to sell 10% - 15% Impaired loans with allocated allowances $ 5,580 Appraisal value Estimated costs to sell 10% - 15% Mortgage servicing rights $ 4,312 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: December 31, 2021 December 31, 2020 Valuation Method Used Carrying Amount Estimated Carrying Estimated Financial assets: Cash and cash equivalents (Level I) $ 47,691 $ 47,691 $ 119,440 $ 119,440 Other interest bearing deposits (Level II) 1,511 1,535 3,752 3,818 Securities available for sale "AFS" (Level II) 203,068 203,068 144,233 144,233 Securities held to maturity "HTM" (Level II) 71,141 69,177 43,551 43,784 Equity investments (Level I) 368 368 200 200 Equity investments valued at NAV (1) N/A 960 960 — — Other investments (Level II) 15,305 15,305 14,948 14,948 Loans receivable, net (Level III) 1,294,050 1,319,293 1,220,538 1,239,692 Loans held for sale (Level II) 6,670 6,670 3,075 3,075 Mortgage servicing rights (Level III) 4,161 4,312 3,252 3,285 Accrued interest receivable (Level I) 3,916 3,916 5,652 5,652 Financial liabilities: Deposits (Level III) $ 1,387,535 $ 1,388,390 $ 1,295,256 $ 1,292,104 FHLB advances (Level II) 111,527 113,285 123,498 128,282 Other borrowings (Level I) 58,426 58,426 58,328 58,328 Accrued interest payable (Level I) 586 586 796 796

EARNINGS PER SHARE (Tables)

EARNINGS PER SHARE (Tables)	12 Months Ended
	Dec. 31, 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 year. A reconciliation of the basic and diluted earnings per share is as follows: Year ended Year ended (Share count in thousands) December 31, 2021 December 31, 2020 Basic Net income attributable to common shareholders $ 21,266 $ 12,725 Weighted average common shares outstanding 10,717 11,162 Basic earnings per share $ 1.98 $ 1.14 Diluted Net income attributable to common shareholders $ 21,266 $ 12,725 Weighted average common shares outstanding 10,717 11,162 Add: Dilutive stock options outstanding 10 — Average shares and dilutive potential common shares 10,727 11,162 Diluted earnings per share $ 1.98 $ 1.14 Additional common stock option shares that have not been included due to their antidilutive effect 21 69

OTHER COMPREHENSIVE INCOME (L_2

OTHER COMPREHENSIVE INCOME (LOSS) (Tables)	12 Months Ended
	Dec. 31, 2021
Equity [Abstract]
Schedule of Tax Effects Allocated to Each Component of Other Comprehensive Income (Loss)	The following table shows the tax effects allocated to each component of other comprehensive income (loss): For the year ended, December 31, For the year ended, December 31, 2021 2020 Before-Tax Tax Benefit Net-of-Tax Before-Tax Tax Benefit Net-of-Tax Unrealized (losses) gains on securities: Net unrealized (losses) gains arising during the period $ (1,261) 352 $ (909) $ 2,546 $ (472) $ 2,074 Reclassification adjustment for gains included in net income (573) 153 (420) (156) 43 (113) Other comprehensive income $ (1,834) $ 505 $ (1,329) $ 2,390 $ (429) $ 1,961
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 years ended December 31, 2021 and December 31, 2020 were as follows: Unrealized Gains (Losses) on AFS Securities 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 income (1,834) (1,329) Ending balance, December 31, 2021 $ 222 $ 161
Schedule of Reclassifications out of Accumulated Other Comprehensive Income (Loss)	Reclassifications out of accumulated other comprehensive income for the twelve months ended December 31, 2021 were as follows: Details about Accumulated Other Comprehensive Income (Loss) Components Amounts Reclassified from Accumulated Other Comprehensive Income (Loss) (1) Affected Line Item on the Statement of Operations Unrealized gains and losses Sale of securities $ 573 Net gains (losses) on investment securities Tax effect (153) Provision for income taxes Total reclassifications for the period $ 420 Net income attributable to common shareholders (1) Amounts in parentheses indicate decreases to profit/loss. Reclassifications out of accumulated other comprehensive income for the twelve months ended December 31, 2020 were as follows: Details about Accumulated Other Comprehensive Income (Loss) Components Amounts Reclassified from Accumulated Other Comprehensive Income (Loss) (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 shareholders (1) Amounts in parentheses indicate decreases to profit/loss.

CONDENSED FINANCIAL INFORMATI_2

CONDENSED FINANCIAL INFORMATION - PARENT COMPANY ONLY (Tables)	12 Months Ended
	Dec. 31, 2021
Condensed Financial Information Disclosure [Abstract]
Schedule of Condensed Balance Sheets	Condensed Balance Sheets December 31, December 31, 2021 2020 Assets Cash and cash equivalents $ 22,465 $ 23,333 Equity investments 360 — Other assets 386 375 Investment in subsidiary 206,427 195,563 Total assets $ 229,638 $ 219,271 Liabilities and Stockholders' Equity Other borrowings $ 58,426 $ 58,328 Other liabilities 346 379 Total liabilities 58,772 58,707 Total stockholders’ equity 170,866 160,564 Total liabilities and stockholders’ equity $ 229,638 $ 219,271
Schedule of Statements of Operations	Statements of Operations Year ended December 31, Year ended December 31, 2021 2020 Interest income $ — $ — Interest expense 2,946 2,458 Net interest expense (2,946) (2,458) Dividend income from bank subsidiary 12,500 10,500 Non-interest income — 193 Non-interest expense (673) (848) Net income before benefit for income taxes and equity in undistributed income of subsidiaries 8,881 7,387 Benefit for income taxes 989 860 Net earnings before equity in undistributed income of subsidiaries 9,870 8,247 Equity in undistributed income of subsidiaries 11,396 4,478 Net income $ 21,266 $ 12,725
Schedule of Statements of Cash flows	Statements of Cash Flows Year ended December 31, Year ended December 31, 2021 2020 Change in cash and cash equivalents: Cash flows from operating activities: Net income $ 21,266 $ 12,725 Depreciation expense 12 12 Stock based compensation expense 8 14 Adjustments to reconcile net income to net cash provided by operating activities - Equity in undistributed income of subsidiary (23,896) (14,978) Net change in: Other assets (23) (55) Other liabilities (33) 313 Net cash used in operating activities (2,666) (1,969) Cash flows from investing activities: Purchase of equity securities (360) — Net cash used in investing activities (360) — Cash flows from financing activities: Proceeds from other borrowings, net of issuance costs — 14,677 Amortization of debt issuance costs 98 91 Repurchase shares of common stock (7,951) (2,820) Surrender of restricted shares of common stock (30) (27) Common stock options exercised 52 — Dividend from bank to holding company 12,500 10,500 Cash dividends paid (2,511) (2,372) Net cash provided by financing activities 2,158 20,049 Net (decrease) increase in cash and cash equivalents (868) 18,080 Cash and cash equivalents at beginning of year 23,333 5,253 Cash and cash equivalents at end of year $ 22,465 $ 23,333

NATURE OF BUSINESS AND SUMMAR_3

NATURE OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Narrative (Details) $ in Thousands	3 Months Ended	12 Months Ended
	Dec. 31, 2021USD ($)branch_locationaccount	Dec. 31, 2021USD ($)operating_segmentaccountreporting_unit	Dec. 31, 2020USD ($)account
Property, Plant and Equipment [Line Items]
Total number of service offices | branch_location	25
Maturity of certificate of deposit investments		9 months
Cash, FDIC insured amount, balance in excess	$ 250	$ 250
Number of accounts, FDIC insured amount, balance in excess | account	0	0	0
Liquidating investment period (in years)		10 years
Other investments	$ 15,305	$ 15,305	$ 14,948
Interest income recognized debt past due not more than days		90 days
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 | operating_segment		1
Number of reporting units | reporting_unit		1
Loan commitments outstanding	5,685	$ 5,685
Minimum
Property, Plant and Equipment [Line Items]
Intangible asset, useful life		48 months
Minimum | Buildings and Components
Property, Plant and Equipment [Line Items]
Useful lives assets		10 years
Minimum | Furniture Fixtures and Equipment
Property, Plant and Equipment [Line Items]
Useful lives assets		3 years
Maximum
Property, Plant and Equipment [Line Items]
Intangible asset, useful life		111 months
Maximum | Buildings and Components
Property, Plant and Equipment [Line Items]
Useful lives assets		40 years
Maximum | Furniture Fixtures and Equipment
Property, Plant and Equipment [Line Items]
Useful lives assets		10 years
Investment in Federal Home Loan Bank Stock
Property, Plant and Equipment [Line Items]
Other investments	7,877	$ 7,877	8,103
Federal Reserve Bank
Property, Plant and Equipment [Line Items]
Other investments	5,200	5,200	5,170
Bankers Bank Stock
Property, Plant and Equipment [Line Items]
Other investments	$ 2,228	$ 2,228	$ 1,675
Commercial Loan
Property, Plant and Equipment [Line Items]
Interest income discontinued over delinquent days		90 days
Closed End Consumer Loan
Property, Plant and Equipment [Line Items]
Interest income discontinued over delinquent days		120 days
Real Estate and Open Ended Consumer Loans
Property, Plant and Equipment [Line Items]
Interest income discontinued over delinquent days		180 days

INVESTMENT SECURITIES - Availab

INVESTMENT SECURITIES - Available-for-Sale Securities (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Summary of amortized cost, estimated fair value and related unrealized gains and losses on securities available for sale
Amortized Cost	$ 202,846	$ 142,177
Gross Unrealized Gains	1,385	2,589
Gross Unrealized Losses	1,163	533
Estimated Fair Value	203,068	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	25,826	33,048
Gross Unrealized Gains	440	387
Gross Unrealized Losses	1	70
Estimated Fair Value	26,265	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	107,636	39,454
Gross Unrealized Gains	409	1,537
Gross Unrealized Losses	878	0
Estimated Fair Value	107,167	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	35,342	17,199
Gross Unrealized Gains	403	372
Gross Unrealized Losses	157	109
Estimated Fair Value	35,588	17,462
Corporate asset-backed securities
Summary of amortized cost, estimated fair value and related unrealized gains and losses on securities available for sale
Amortized Cost	33,902	36,039
Gross Unrealized Gains	133	104
Gross Unrealized Losses	127	316
Estimated Fair Value	$ 33,908	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		16,297
Gross Unrealized Gains		189
Gross Unrealized Losses		38
Estimated Fair Value		$ 16,448

INVESTMENT SECURITIES - Held-to

INVESTMENT SECURITIES - Held-to-Maturity Securities (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Schedule of Held-to-maturity Securities [Line Items]
Amortized Cost	$ 71,141	$ 43,551
Gross Unrealized Gains	104	267
Gross Unrealized Losses	2,068	34
Estimated Fair Value	69,177	43,784
Obligations of states and political subdivisions
Schedule of Held-to-maturity Securities [Line Items]
Amortized Cost	4,600	600
Gross Unrealized Gains	0	2
Gross Unrealized Losses	7	0
Estimated Fair Value	4,593	602
Mortgage-backed securities
Schedule of Held-to-maturity Securities [Line Items]
Amortized Cost	66,541	42,951
Gross Unrealized Gains	104	265
Gross Unrealized Losses	2,061	34
Estimated Fair Value	$ 64,584	$ 43,182

INVESTMENT SECURITIES - Narrati

INVESTMENT SECURITIES - Narrative (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Debt Instrument [Line Items]
Gross sales of available-for-sale securities	$ 38,239	$ 12,091
Gross gains on sale of available-for-sale securities	646	157
Gross losses on sale of available-for-sale securities	73	1
Federal Reserve Bank
Debt Instrument [Line Items]
Long-term line of credit	0	0
Line of Credit | Mortgage-backed securities
Debt Instrument [Line Items]
Available-for-sale security, restricted	863	1,209
Specific Municipal Deposits | Mortgage-backed securities
Debt Instrument [Line Items]
Available-for-sale security, restricted	2,879	3,028
Specific Municipal Deposits | U.S. government agency obligations
Debt Instrument [Line Items]
Available-for-sale security, restricted	3,934	576
MPF Credit Enhancement Fee | Mortgage-backed securities
Debt Instrument [Line Items]
Available-for-sale security, restricted	$ 267	$ 468

INVESTMENT SECURITIES - Maturit

INVESTMENT SECURITIES - Maturities (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Amortized Cost
Due in one year or less	$ 140	$ 0
Due after one year through five years	4,903	3,833
Due after five years through ten years	40,410	44,405
Due after ten years	49,757	54,485
Total securities with contractual maturities	95,210	102,723
Amortized Cost	202,846	142,177
Estimated Fair Value
Due in one year or less	140	0
Due after one year through five years	4,971	4,095
Due after five years through ten years	40,818	44,880
Due after ten years	49,972	54,267
Total securities with contractual maturities	95,901	103,242
Total available for sale securities	203,068	144,233
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	66,541	42,951
Total held to maturity securities	71,141	43,551
Estimated Fair Value
Due after one year through five years	4,298	200
Due after five years through ten years	295	402
Total securities with contractual maturities	4,593	602
Mortgage-backed securities	64,584	43,182
Total held to maturity securities	69,177	43,784
Mortgage-backed securities
Amortized Cost
Mortgage-backed securities	107,636	39,454
Estimated Fair Value
Mortgage-backed securities	$ 107,167	$ 40,991

INVESTMENT SECURITIES - Unreali

INVESTMENT SECURITIES - Unrealized Losses on Available-for-Sale Securities (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Fair Value
Less than 12 Months	$ 126,715	$ 16,713
12 Months or More	735	32,562
Total	127,450	49,275
Unrealized Loss
Less than 12 Months	1,148	82
12 Months or More	15	451
Total	1,163	533
U.S. government agency obligations
Fair Value
Less than 12 Months	1,169	7,654
12 Months or More	0	6,834
Total	1,169	14,488
Unrealized Loss
Less than 12 Months	1	17
12 Months or More	0	53
Total	1	70
Mortgage-backed securities
Fair Value
Less than 12 Months	89,010
12 Months or More	0
Total	89,010
Unrealized Loss
Less than 12 Months	878
12 Months or More	0
Total	878
Corporate debt securities
Fair Value
Less than 12 Months	17,240	3,447
12 Months or More	735	1,418
Total	17,975	4,865
Unrealized Loss
Less than 12 Months	142	27
12 Months or More	15	82
Total	157	109
Corporate asset-backed securities
Fair Value
Less than 12 Months	19,296	0
12 Months or More	0	24,310
Total	19,296	24,310
Unrealized Loss
Less than 12 Months	127	0
12 Months or More	0	316
Total	$ 127	316
Trust preferred securities
Fair Value
Less than 12 Months		5,612
12 Months or More		0
Total		5,612
Unrealized Loss
Less than 12 Months		38
12 Months or More		0
Total		$ 38

INVESTMENT SECURITIES - Unrea_2

INVESTMENT SECURITIES - Unrealized Losses on Held-to-Maturity Securities (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Fair Value
Fair Value, Less than 12 months	$ 47,562	$ 16,538
Fair Value, 12 Months or More	14,716	0
Fair Value, Total	62,278	16,538
Unrealized Loss
Unrealized Loss, Less than 12 Months	1,353	34
Unrealized Loss, 12 Months or More	715	0
Unrealized Loss, Total	2,068	34
Obligations of states and political subdivisions
Fair Value
Fair Value, Less than 12 months	593
Fair Value, 12 Months or More	0
Fair Value, Total	593
Unrealized Loss
Unrealized Loss, Less than 12 Months	7
Unrealized Loss, 12 Months or More	0
Unrealized Loss, Total	7
Mortgage-backed securities
Fair Value
Fair Value, Less than 12 months	46,969	16,538
Fair Value, 12 Months or More	14,716	0
Fair Value, Total	61,685	16,538
Unrealized Loss
Unrealized Loss, Less than 12 Months	1,346	34
Unrealized Loss, 12 Months or More	715	0
Unrealized Loss, Total	$ 2,061	$ 34

LOANS, ALLOWANCE FOR LOAN LOS_3

LOANS, ALLOWANCE FOR LOAN LOSSES AND IMPAIRED LOANS - Narrative (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2021USD ($)troubled_debt_restructuringloan	Dec. 31, 2020USD ($)troubled_debt_restructuring
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total impaired loans	$ 31,740	$ 42,310
Recorded Investment	$ 12,523	$ 18,477
Number of delinquent TDR | troubled_debt_restructuring	1	1
Recorded investment in delinquent TDR	$ 4	$ 20
Number of TDR commitments meeting our TDR criteria | troubled_debt_restructuring	0	0
Available line of credit loan, amount	$ 10	$ 14
Accretable expense from purchased impaired loans	1,610
Expected balance (as a percent)	100
Substandard
Accounts, Notes, Loans and Financing Receivable [Line Items]
Recorded Investment	11,328	9,817
PCI Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Recorded Investment	10,552	16,859
Net Of TDR PCI Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Recorded Investment	9,860	15,634
Acquired Loans | PCI Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Recorded Investment	11,205	17,946
Originated Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Recorded Investment	12,523	18,477
Originated Loans | Performing loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Recorded Investment	7,984	11,742
Consumer installment:
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total impaired loans	257	358
Consumer installment: | Originated Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Recorded Investment	$ 39	49
Commercial real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Number of loans, foreclosure | loan	5
Loans in process of foreclosure	$ 2,096
Commercial/Agricultural real estate:
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total impaired loans	21,408	25,592
Commercial/Agricultural real estate: | Originated Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Recorded Investment	8,007	9,386
Residential mortgage:
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total impaired loans	$ 6,922	9,489
Number of loans, foreclosure | loan	2
Loans in process of foreclosure	$ 109
Residential mortgage: | Originated Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Recorded Investment	$ 3,274	$ 3,919
Agricultural real estate | Commercial/Agricultural real estate:
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loan-to-value ratio (as a percent)	75.00%

LOANS, ALLOWANCE FOR LOAN LOS_4

LOANS, ALLOWANCE FOR LOAN LOSSES AND IMPAIRED LOANS - Financing Receivables (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Loans receivable	$ 1,317,045	$ 1,246,889
Unearned net deferred fees and costs and loans in process	(2,482)	(4,245)
Unamortized discount on acquired loans	(3,600)	(5,063)
Allowance for loan losses	(16,913)	(17,043)
Loans receivable, net	1,294,050	1,220,538
Total originated loans before SBA PPP loans
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Loans receivable	1,308,290	1,123,187
SBA PPP loans
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Loans receivable	8,755	123,702
Commercial/Agricultural real estate:
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Loans receivable	1,034,829	797,139
Allowance for loan losses	(13,210)	(11,955)
Commercial/Agricultural real estate: | Commercial real estate
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Loans receivable	698,465	507,675
Commercial/Agricultural real estate: | Agricultural real estate
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Loans receivable	78,495	68,795
Commercial/Agricultural real estate: | Multi-family real estate
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Loans receivable	178,349	122,152
Commercial/Agricultural real estate: | Construction and land development
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Loans receivable	79,520	98,517
C&I/Agricultural operating:
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Loans receivable	162,510	273,040
Allowance for loan losses	(2,028)	(2,253)
C&I/Agricultural operating: | Commercial and industrial
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Loans receivable	122,167	116,553
C&I/Agricultural operating: | Agricultural operating
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Loans receivable	31,588	32,785
Residential mortgage:
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Loans receivable	94,861	137,646
Allowance for loan losses	(648)	(1,376)
Residential mortgage: | Residential mortgage
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Loans receivable	90,990	131,386
Residential mortgage: | Purchased HELOC loans
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Loans receivable	3,871	6,260
Consumer installment:
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Loans receivable	24,845	39,064
Allowance for loan losses	(253)	(553)
Consumer installment: | Originated indirect paper
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Loans receivable	15,971	25,851
Consumer installment: | Other Consumer
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Loans receivable	8,874	13,213
Originated Loans
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Loans receivable	1,118,494	960,725
Allowance for loan losses	(15,830)	(14,819)	$ (9,551)
Originated Loans | Total originated loans before SBA PPP loans
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Loans receivable	1,109,739	837,023
Originated Loans | SBA PPP loans
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Loans receivable	8,755	123,702
Originated Loans | Commercial/Agricultural real estate:
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Loans receivable	883,430	586,826
Allowance for loan losses	(12,354)	(10,271)	(6,205)
Originated Loans | Commercial/Agricultural real estate: | Commercial real estate
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Loans receivable	578,395	351,113
Originated Loans | Commercial/Agricultural real estate: | Agricultural real estate
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Loans receivable	52,372	31,741
Originated Loans | Commercial/Agricultural real estate: | Multi-family real estate
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Loans receivable	174,050	112,731
Originated Loans | Commercial/Agricultural real estate: | Construction and land development
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Loans receivable	78,613	91,241
Originated Loans | C&I/Agricultural operating:
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Loans receivable	142,894	243,449
Allowance for loan losses	(1,959)	(2,112)	(1,643)
Originated Loans | C&I/Agricultural operating: | Commercial and industrial
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Loans receivable	107,937	95,290
Originated Loans | C&I/Agricultural operating: | Agricultural operating
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Loans receivable	26,202	24,457
Originated Loans | Residential mortgage:
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Loans receivable	67,726	92,543
Allowance for loan losses	(518)	(1,041)	(879)
Originated Loans | Residential mortgage: | Residential mortgage
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Loans receivable	63,855	86,283
Originated Loans | Residential mortgage: | Purchased HELOC loans
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Loans receivable	3,871	6,260
Originated Loans | Consumer installment:
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Loans receivable	24,444	37,907
Allowance for loan losses	(225)	(489)	$ (467)
Originated Loans | Consumer installment: | Originated indirect paper
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Loans receivable	15,971	25,851
Originated Loans | Consumer installment: | Other Consumer
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Loans receivable	8,473	12,056
Acquired Loans
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Loans receivable	198,551	286,164
Allowance for loan losses	(1,083)	(2,224)
Acquired Loans | Commercial/Agricultural real estate:
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Allowance for loan losses	(856)	(1,684)
Acquired Loans | Commercial/Agricultural real estate: | Commercial real estate
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Loans receivable	120,070	156,562
Acquired Loans | Commercial/Agricultural real estate: | Agricultural real estate
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Loans receivable	26,123	37,054
Acquired Loans | Commercial/Agricultural real estate: | Multi-family real estate
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Loans receivable	4,299	9,421
Acquired Loans | Commercial/Agricultural real estate: | Construction and land development
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Loans receivable	907	7,276
Acquired Loans | C&I/Agricultural operating:
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Allowance for loan losses	(69)	(141)
Acquired Loans | C&I/Agricultural operating: | Commercial and industrial
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Loans receivable	14,230	21,263
Acquired Loans | C&I/Agricultural operating: | Agricultural operating
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Loans receivable	5,386	8,328
Acquired Loans | Residential mortgage:
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Allowance for loan losses	(130)	(335)
Acquired Loans | Residential mortgage: | Residential mortgage
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Loans receivable	27,135	45,103
Acquired Loans | Consumer installment:
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Allowance for loan losses	(28)	(64)
Acquired Loans | Consumer installment: | Other Consumer
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Loans receivable	$ 401	$ 1,157

LOANS, ALLOWANCE FOR LOAN LOS_5

LOANS, ALLOWANCE FOR LOAN LOSSES AND IMPAIRED LOANS - Loans By Risk (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	$ 1,317,045	$ 1,246,889
Unearned net deferred fees and costs and loans in process	(2,482)	(4,245)
Unamortized discount on acquired loans	3,600	5,063
Allowance for loan losses	(16,913)	(17,043)
Loans receivable, net	1,294,050	1,220,538
SBA PPP loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	8,755	123,702
Commercial/Agricultural real estate:
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	1,034,829	797,139
Allowance for loan losses	(13,210)	(11,955)
Commercial/Agricultural real estate: | Commercial real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	698,465	507,675
Commercial/Agricultural real estate: | Agricultural real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	78,495	68,795
Commercial/Agricultural real estate: | Multi-family real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	178,349	122,152
Commercial/Agricultural real estate: | Construction and land development
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	79,520	98,517
C&I/Agricultural operating: | Commercial and Industrial
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	122,167	116,553
C&I/Agricultural operating: | Agricultural Operating
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	31,588	32,785
Residential mortgage: | Residential Mortgages
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	90,990	131,386
Residential mortgage: | Purchased HELOC loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	3,871	6,260
Consumer installment: | Originated indirect paper
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	15,971	25,851
Consumer installment: | Other Consumer
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	8,874	13,213
Originated Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	1,118,494	960,725
Allowance for loan losses	(15,830)	(14,819)	$ (9,551)
Originated Loans | SBA PPP loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	8,755	123,702
Originated Loans | Commercial/Agricultural real estate:
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	883,430	586,826
Allowance for loan losses	(12,354)	(10,271)	$ (6,205)
Originated Loans | Commercial/Agricultural real estate: | Commercial real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	578,395	351,113
Originated Loans | Commercial/Agricultural real estate: | Agricultural real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	52,372	31,741
Originated Loans | Commercial/Agricultural real estate: | Multi-family real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	174,050	112,731
Originated Loans | Commercial/Agricultural real estate: | Construction and land development
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	78,613	91,241
Originated Loans | C&I/Agricultural operating: | Commercial and Industrial
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	107,937	95,290
Originated Loans | C&I/Agricultural operating: | Agricultural Operating
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	26,202	24,457
Originated Loans | Residential mortgage: | Residential Mortgages
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	63,855	86,283
Originated Loans | Residential mortgage: | Purchased HELOC loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	3,871	6,260
Originated Loans | Consumer installment: | Originated indirect paper
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	15,971	25,851
Originated Loans | Consumer installment: | Other Consumer
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	8,473	12,056
Total originated loans before SBA PPP loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	1,109,739	837,023
Acquired Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	198,551	286,164
Allowance for loan losses	(1,083)	(2,224)
Acquired Loans | Commercial/Agricultural real estate:
Accounts, Notes, Loans and Financing Receivable [Line Items]
Allowance for loan losses	(856)	(1,684)
Acquired Loans | Commercial/Agricultural real estate: | Commercial real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	120,070	156,562
Acquired Loans | Commercial/Agricultural real estate: | Agricultural real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	26,123	37,054
Acquired Loans | Commercial/Agricultural real estate: | Multi-family real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	4,299	9,421
Acquired Loans | Commercial/Agricultural real estate: | Construction and land development
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	907	7,276
Acquired Loans | C&I/Agricultural operating: | Commercial and Industrial
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	14,230	21,263
Acquired Loans | C&I/Agricultural operating: | Agricultural Operating
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	5,386	8,328
Acquired Loans | Residential mortgage: | Residential Mortgages
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	27,135	45,103
Acquired Loans | Consumer installment: | Other Consumer
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	401	1,157
Gross loans before SBA PPP loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	1,308,290	1,123,187
1 to 5
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	1,289,692	1,211,676
1 to 5 | SBA PPP loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	8,755	123,702
1 to 5 | Commercial/Agricultural real estate: | Commercial real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	689,563	497,785
1 to 5 | Commercial/Agricultural real estate: | Agricultural real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	71,885	61,188
1 to 5 | Commercial/Agricultural real estate: | Multi-family real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	178,059	121,696
1 to 5 | Commercial/Agricultural real estate: | Construction and land development
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	75,881	95,000
1 to 5 | C&I/Agricultural operating: | Commercial and Industrial
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	121,729	112,392
1 to 5 | C&I/Agricultural operating: | Agricultural Operating
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	28,871	30,300
1 to 5 | Residential mortgage: | Residential Mortgages
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	86,623	124,902
1 to 5 | Residential mortgage: | Purchased HELOC loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	3,706	5,959
1 to 5 | Consumer installment: | Originated indirect paper
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	15,818	25,616
1 to 5 | Consumer installment: | Other Consumer
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	8,802	13,136
1 to 5 | Originated Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	1,101,634	943,005
1 to 5 | Originated Loans | SBA PPP loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	8,755	123,702
1 to 5 | Originated Loans | Commercial/Agricultural real estate: | Commercial real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	572,724	349,482
1 to 5 | Originated Loans | Commercial/Agricultural real estate: | Agricultural real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	50,834	30,041
1 to 5 | Originated Loans | Commercial/Agricultural real estate: | Multi-family real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	173,760	112,423
1 to 5 | Originated Loans | Commercial/Agricultural real estate: | Construction and land development
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	75,146	87,763
1 to 5 | Originated Loans | C&I/Agricultural operating: | Commercial and Industrial
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	107,798	91,474
1 to 5 | Originated Loans | C&I/Agricultural operating: | Agricultural Operating
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	23,935	22,462
1 to 5 | Originated Loans | Residential mortgage: | Residential Mortgages
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	60,754	82,097
1 to 5 | Originated Loans | Residential mortgage: | Purchased HELOC loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	3,706	5,959
1 to 5 | Originated Loans | Consumer installment: | Originated indirect paper
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	15,818	25,616
1 to 5 | Originated Loans | Consumer installment: | Other Consumer
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	8,404	11,986
1 to 5 | Total originated loans before SBA PPP loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	1,092,879	819,303
1 to 5 | Acquired Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	188,058	268,671
1 to 5 | Acquired Loans | Commercial/Agricultural real estate: | Commercial real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	116,839	148,303
1 to 5 | Acquired Loans | Commercial/Agricultural real estate: | Agricultural real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	21,051	31,147
1 to 5 | Acquired Loans | Commercial/Agricultural real estate: | Multi-family real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	4,299	9,273
1 to 5 | Acquired Loans | Commercial/Agricultural real estate: | Construction and land development
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	735	7,237
1 to 5 | Acquired Loans | C&I/Agricultural operating: | Commercial and Industrial
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	13,931	20,918
1 to 5 | Acquired Loans | C&I/Agricultural operating: | Agricultural Operating
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	4,936	7,838
1 to 5 | Acquired Loans | Residential mortgage: | Residential Mortgages
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	25,869	42,805
1 to 5 | Acquired Loans | Consumer installment: | Other Consumer
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	398	1,150
1 to 5 | Gross loans before SBA PPP loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	1,280,937	1,087,974
6
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	4,536	6,672
6 | SBA PPP loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	0	0
6 | Commercial/Agricultural real estate: | Commercial real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	1,981	4,817
6 | Commercial/Agricultural real estate: | Agricultural real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	1,267	446
6 | Commercial/Agricultural real estate: | Multi-family real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	290	308
6 | Commercial/Agricultural real estate: | Construction and land development
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	172	0
6 | C&I/Agricultural operating: | Commercial and Industrial
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	62	29
6 | C&I/Agricultural operating: | Agricultural Operating
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	764	934
6 | Residential mortgage: | Residential Mortgages
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	0	138
6 | Residential mortgage: | Purchased HELOC loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	0	0
6 | Consumer installment: | Originated indirect paper
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	0	0
6 | Consumer installment: | Other Consumer
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	0	0
6 | Originated Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	3,045	2,258
6 | Originated Loans | SBA PPP loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	0	0
6 | Originated Loans | Commercial/Agricultural real estate: | Commercial real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	667	543
6 | Originated Loans | Commercial/Agricultural real estate: | Agricultural real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	1,267	446
6 | Originated Loans | Commercial/Agricultural real estate: | Multi-family real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	290	308
6 | Originated Loans | Commercial/Agricultural real estate: | Construction and land development
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	0	0
6 | Originated Loans | C&I/Agricultural operating: | Commercial and Industrial
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	57	20
6 | Originated Loans | C&I/Agricultural operating: | Agricultural Operating
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	764	934
6 | Originated Loans | Residential mortgage: | Residential Mortgages
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	0	7
6 | Originated Loans | Residential mortgage: | Purchased HELOC loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	0	0
6 | Originated Loans | Consumer installment: | Originated indirect paper
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	0	0
6 | Originated Loans | Consumer installment: | Other Consumer
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	0	0
6 | Total originated loans before SBA PPP loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	3,045	2,258
6 | Acquired Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	1,491	4,414
6 | Acquired Loans | Commercial/Agricultural real estate: | Commercial real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	1,314	4,274
6 | Acquired Loans | Commercial/Agricultural real estate: | Agricultural real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	0	0
6 | Acquired Loans | Commercial/Agricultural real estate: | Multi-family real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	0	0
6 | Acquired Loans | Commercial/Agricultural real estate: | Construction and land development
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	172	0
6 | Acquired Loans | C&I/Agricultural operating: | Commercial and Industrial
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	5	9
6 | Acquired Loans | C&I/Agricultural operating: | Agricultural Operating
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	0	0
6 | Acquired Loans | Residential mortgage: | Residential Mortgages
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	0	131
6 | Acquired Loans | Consumer installment: | Other Consumer
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	0	0
6 | Gross loans before SBA PPP loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	4,536	6,672
Substandard
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	22,817	28,541
Substandard | SBA PPP loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	0	0
Substandard | Commercial/Agricultural real estate: | Commercial real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	6,921	5,073
Substandard | Commercial/Agricultural real estate: | Agricultural real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	5,343	7,161
Substandard | Commercial/Agricultural real estate: | Multi-family real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	0	148
Substandard | Commercial/Agricultural real estate: | Construction and land development
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	3,467	3,517
Substandard | C&I/Agricultural operating: | Commercial and Industrial
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	376	4,132
Substandard | C&I/Agricultural operating: | Agricultural Operating
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	1,953	1,551
Substandard | Residential mortgage: | Residential Mortgages
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	4,367	6,346
Substandard | Residential mortgage: | Purchased HELOC loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	165	301
Substandard | Consumer installment: | Originated indirect paper
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	153	235
Substandard | Consumer installment: | Other Consumer
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	72	77
Substandard | Originated Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	13,815	15,462
Substandard | Originated Loans | SBA PPP loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	0	0
Substandard | Originated Loans | Commercial/Agricultural real estate: | Commercial real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	5,004	1,088
Substandard | Originated Loans | Commercial/Agricultural real estate: | Agricultural real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	271	1,254
Substandard | Originated Loans | Commercial/Agricultural real estate: | Multi-family real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	0	0
Substandard | Originated Loans | Commercial/Agricultural real estate: | Construction and land development
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	3,467	3,478
Substandard | Originated Loans | C&I/Agricultural operating: | Commercial and Industrial
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	82	3,796
Substandard | Originated Loans | C&I/Agricultural operating: | Agricultural Operating
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	1,503	1,061
Substandard | Originated Loans | Residential mortgage: | Residential Mortgages
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	3,101	4,179
Substandard | Originated Loans | Residential mortgage: | Purchased HELOC loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	165	301
Substandard | Originated Loans | Consumer installment: | Originated indirect paper
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	153	235
Substandard | Originated Loans | Consumer installment: | Other Consumer
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	69	70
Substandard | Total originated loans before SBA PPP loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	13,815	15,462
Substandard | Acquired Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	9,002	13,079
Substandard | Acquired Loans | Commercial/Agricultural real estate: | Commercial real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	1,917	3,985
Substandard | Acquired Loans | Commercial/Agricultural real estate: | Agricultural real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	5,072	5,907
Substandard | Acquired Loans | Commercial/Agricultural real estate: | Multi-family real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	0	148
Substandard | Acquired Loans | Commercial/Agricultural real estate: | Construction and land development
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	0	39
Substandard | Acquired Loans | C&I/Agricultural operating: | Commercial and Industrial
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	294	336
Substandard | Acquired Loans | C&I/Agricultural operating: | Agricultural Operating
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	450	490
Substandard | Acquired Loans | Residential mortgage: | Residential Mortgages
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	1,266	2,167
Substandard | Acquired Loans | Consumer installment: | Other Consumer
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	3	7
Substandard | Gross loans before SBA PPP loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	22,817	28,541
8
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	0	0
8 | SBA PPP loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	0	0
8 | Commercial/Agricultural real estate: | Commercial real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	0	0
8 | Commercial/Agricultural real estate: | Agricultural real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	0	0
8 | Commercial/Agricultural real estate: | Multi-family real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	0	0
8 | Commercial/Agricultural real estate: | Construction and land development
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	0	0
8 | C&I/Agricultural operating: | Commercial and Industrial
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	0	0
8 | C&I/Agricultural operating: | Agricultural Operating
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	0	0
8 | Residential mortgage: | Residential Mortgages
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	0	0
8 | Residential mortgage: | Purchased HELOC loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	0	0
8 | Consumer installment: | Originated indirect paper
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	0	0
8 | Consumer installment: | Other Consumer
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	0	0
8 | Originated Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	0	0
8 | Originated Loans | SBA PPP loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	0	0
8 | Originated Loans | Commercial/Agricultural real estate: | Commercial real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	0	0
8 | Originated Loans | Commercial/Agricultural real estate: | Agricultural real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	0	0
8 | Originated Loans | Commercial/Agricultural real estate: | Multi-family real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	0	0
8 | Originated Loans | Commercial/Agricultural real estate: | Construction and land development
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	0	0
8 | Originated Loans | C&I/Agricultural operating: | Commercial and Industrial
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	0	0
8 | Originated Loans | C&I/Agricultural operating: | Agricultural Operating
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	0	0
8 | Originated Loans | Residential mortgage: | Residential Mortgages
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	0	0
8 | Originated Loans | Residential mortgage: | Purchased HELOC loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	0	0
8 | Originated Loans | Consumer installment: | Originated indirect paper
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	0	0
8 | Originated Loans | Consumer installment: | Other Consumer
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	0	0
8 | Total originated loans before SBA PPP loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	0	0
8 | Acquired Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	0	0
8 | Acquired Loans | Commercial/Agricultural real estate: | Commercial real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	0	0
8 | Acquired Loans | Commercial/Agricultural real estate: | Agricultural real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	0	0
8 | Acquired Loans | Commercial/Agricultural real estate: | Multi-family real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	0	0
8 | Acquired Loans | Commercial/Agricultural real estate: | Construction and land development
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	0	0
8 | Acquired Loans | C&I/Agricultural operating: | Commercial and Industrial
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	0	0
8 | Acquired Loans | C&I/Agricultural operating: | Agricultural Operating
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	0	0
8 | Acquired Loans | Residential mortgage: | Residential Mortgages
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	0	0
8 | Acquired Loans | Consumer installment: | Other Consumer
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	0	0
8 | Gross loans before SBA PPP loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	0	0
9
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	0	0
9 | SBA PPP loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	0	0
9 | Commercial/Agricultural real estate: | Commercial real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	0	0
9 | Commercial/Agricultural real estate: | Agricultural real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	0	0
9 | Commercial/Agricultural real estate: | Multi-family real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	0	0
9 | Commercial/Agricultural real estate: | Construction and land development
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	0	0
9 | C&I/Agricultural operating: | Commercial and Industrial
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	0	0
9 | C&I/Agricultural operating: | Agricultural Operating
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	0	0
9 | Residential mortgage: | Residential Mortgages
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	0	0
9 | Residential mortgage: | Purchased HELOC loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	0	0
9 | Consumer installment: | Originated indirect paper
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	0	0
9 | Consumer installment: | Other Consumer
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	0	0
9 | Originated Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	0	0
9 | Originated Loans | SBA PPP loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	0	0
9 | Originated Loans | Commercial/Agricultural real estate: | Commercial real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	0	0
9 | Originated Loans | Commercial/Agricultural real estate: | Agricultural real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	0	0
9 | Originated Loans | Commercial/Agricultural real estate: | Multi-family real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	0	0
9 | Originated Loans | Commercial/Agricultural real estate: | Construction and land development
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	0	0
9 | Originated Loans | C&I/Agricultural operating: | Commercial and Industrial
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	0	0
9 | Originated Loans | C&I/Agricultural operating: | Agricultural Operating
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	0	0
9 | Originated Loans | Residential mortgage: | Residential Mortgages
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	0	0
9 | Originated Loans | Residential mortgage: | Purchased HELOC loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	0	0
9 | Originated Loans | Consumer installment: | Originated indirect paper
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	0	0
9 | Originated Loans | Consumer installment: | Other Consumer
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	0	0
9 | Total originated loans before SBA PPP loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	0	0
9 | Acquired Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	0	0
9 | Acquired Loans | Commercial/Agricultural real estate: | Commercial real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	0	0
9 | Acquired Loans | Commercial/Agricultural real estate: | Agricultural real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	0	0
9 | Acquired Loans | Commercial/Agricultural real estate: | Multi-family real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	0	0
9 | Acquired Loans | Commercial/Agricultural real estate: | Construction and land development
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	0	0
9 | Acquired Loans | C&I/Agricultural operating: | Commercial and Industrial
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	0	0
9 | Acquired Loans | C&I/Agricultural operating: | Agricultural Operating
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	0	0
9 | Acquired Loans | Residential mortgage: | Residential Mortgages
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	0	0
9 | Acquired Loans | Consumer installment: | Other Consumer
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	0	0
9 | Gross loans before SBA PPP loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	$ 0	$ 0

LOANS, ALLOWANCE FOR LOAN LOS_6

LOANS, ALLOWANCE FOR LOAN LOSSES AND IMPAIRED LOANS - Financing Receivables to Related Party (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Loans and Leases Receivable, Related Parties [Roll Forward]
Balance—beginning of period	$ 26,483	$ 20,367
New loan originations	14,992	7,230
Repayments	(9,052)	(1,114)
Balance—end of period	32,423	26,483
Available and unused lines of credit	$ 75	$ 187

LOANS, ALLOWANCE FOR LOAN LOS_7

LOANS, ALLOWANCE FOR LOAN LOSSES AND IMPAIRED LOANS - Allowance for Loans by Loan Portfolio (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Allowance for Loan Losses:
Beginning balance	$ 17,043
Provision	0	$ 7,750
Ending balance	16,913	17,043
Financing Receivable, Allowance for Credit Loss, Additional Information [Abstract]
Amount of allowance for loan losses arising from loans individually evaluated for impairment	1,009	1,115
Amount of allowance for loan losses arising from loans collectively evaluated for impairment	15,904	15,928
Loans Receivable:
Total Past Due Accruing and Nonaccrual Loans	1,317,045	1,246,889
Ending balance: individually evaluated for impairment	32,393	43,397
Ending balance: collectively evaluated for impairment	1,284,652	1,203,492
Commercial/Agricultural real estate:
Allowance for Loan Losses:
Beginning balance	11,955
Ending balance	13,210	11,955
Financing Receivable, Allowance for Credit Loss, Additional Information [Abstract]
Amount of allowance for loan losses arising from loans individually evaluated for impairment	797	698
Amount of allowance for loan losses arising from loans collectively evaluated for impairment	12,413	11,257
Loans Receivable:
Total Past Due Accruing and Nonaccrual Loans	1,034,829	797,139
Ending balance: individually evaluated for impairment	21,792	26,303
Ending balance: collectively evaluated for impairment	1,013,037	770,836
C&I/Agricultural operating:
Allowance for Loan Losses:
Beginning balance	2,253
Ending balance	2,028	2,253
Financing Receivable, Allowance for Credit Loss, Additional Information [Abstract]
Amount of allowance for loan losses arising from loans individually evaluated for impairment	99	190
Amount of allowance for loan losses arising from loans collectively evaluated for impairment	1,929	2,063
Loans Receivable:
Total Past Due Accruing and Nonaccrual Loans	162,510	273,040
Ending balance: individually evaluated for impairment	3,337	7,115
Ending balance: collectively evaluated for impairment	159,173	265,925
Residential mortgage:
Allowance for Loan Losses:
Beginning balance	1,376
Ending balance	648	1,376
Financing Receivable, Allowance for Credit Loss, Additional Information [Abstract]
Amount of allowance for loan losses arising from loans individually evaluated for impairment	113	226
Amount of allowance for loan losses arising from loans collectively evaluated for impairment	535	1,150
Loans Receivable:
Total Past Due Accruing and Nonaccrual Loans	94,861	137,646
Ending balance: individually evaluated for impairment	7,007	9,621
Ending balance: collectively evaluated for impairment	87,854	128,025
Consumer installment:
Allowance for Loan Losses:
Beginning balance	553
Ending balance	253	553
Financing Receivable, Allowance for Credit Loss, Additional Information [Abstract]
Amount of allowance for loan losses arising from loans individually evaluated for impairment	0	1
Amount of allowance for loan losses arising from loans collectively evaluated for impairment	253	552
Loans Receivable:
Total Past Due Accruing and Nonaccrual Loans	24,845	39,064
Ending balance: individually evaluated for impairment	257	358
Ending balance: collectively evaluated for impairment	24,588	38,706
Unallocated
Allowance for Loan Losses:
Beginning balance	906
Ending balance	774	906
Financing Receivable, Allowance for Credit Loss, Additional Information [Abstract]
Amount of allowance for loan losses arising from loans individually evaluated for impairment	0	0
Amount of allowance for loan losses arising from loans collectively evaluated for impairment	774	906
Loans Receivable:
Total Past Due Accruing and Nonaccrual Loans	0	0
Ending balance: individually evaluated for impairment	0	0
Ending balance: collectively evaluated for impairment	0	0
Originated loans
Allowance for Loan Losses:
Beginning balance	14,819	9,551
Charge-offs	(105)	(1,082)
Recoveries	174	159
Provision	942	6,191
Ending balance	15,830	14,819
Loans Receivable:
Total Past Due Accruing and Nonaccrual Loans	1,118,494	960,725
Originated loans | Commercial/Agricultural real estate:
Allowance for Loan Losses:
Beginning balance	10,271	6,205
Charge-offs	(51)	0
Recoveries	14	75
Provision	2,120	3,991
Ending balance	12,354	10,271
Loans Receivable:
Total Past Due Accruing and Nonaccrual Loans	883,430	586,826
Originated loans | C&I/Agricultural operating:
Allowance for Loan Losses:
Beginning balance	2,112	1,643
Charge-offs	0	(932)
Recoveries	110	8
Provision	(263)	1,393
Ending balance	1,959	2,112
Loans Receivable:
Total Past Due Accruing and Nonaccrual Loans	142,894	243,449
Originated loans | Residential mortgage:
Allowance for Loan Losses:
Beginning balance	1,041	879
Charge-offs	0	(5)
Recoveries	9	7
Provision	(532)	160
Ending balance	518	1,041
Loans Receivable:
Total Past Due Accruing and Nonaccrual Loans	67,726	92,543
Originated loans | Consumer installment:
Allowance for Loan Losses:
Beginning balance	489	467
Charge-offs	(54)	(145)
Recoveries	41	69
Provision	(251)	98
Ending balance	225	489
Loans Receivable:
Total Past Due Accruing and Nonaccrual Loans	24,444	37,907
Originated loans | Unallocated
Allowance for Loan Losses:
Beginning balance	906	357
Charge-offs	0	0
Recoveries	0	0
Provision	(132)	549
Ending balance	774	906
Loans Receivable:
Total Past Due Accruing and Nonaccrual Loans	0	0
Ending balance of purchased credit-impaired loans
Loans Receivable:
Total Past Due Accruing and Nonaccrual Loans	11,205	17,946
Ending balance of purchased credit-impaired loans | Commercial/Agricultural real estate:
Loans Receivable:
Total Past Due Accruing and Nonaccrual Loans	9,060	15,100
Ending balance of purchased credit-impaired loans | C&I/Agricultural operating:
Loans Receivable:
Total Past Due Accruing and Nonaccrual Loans	1,101	1,534
Ending balance of purchased credit-impaired loans | Residential mortgage:
Loans Receivable:
Total Past Due Accruing and Nonaccrual Loans	1,044	1,312
Ending balance of purchased credit-impaired loans | Consumer installment:
Loans Receivable:
Total Past Due Accruing and Nonaccrual Loans	0	0
Ending balance of purchased credit-impaired loans | Unallocated
Loans Receivable:
Total Past Due Accruing and Nonaccrual Loans	0	0
Other acquired loans
Allowance for Loan Losses:
Beginning balance	2,224	769
Charge-offs	(234)	(236)
Recoveries	35	132
Provision	(942)	1,559
Ending balance	1,083	2,224
Loans Receivable:
Total Past Due Accruing and Nonaccrual Loans	187,346	268,218
Other acquired loans | Commercial/Agricultural real estate:
Allowance for Loan Losses:
Beginning balance	1,684	526
Charge-offs	(200)	0
Recoveries	14	77
Provision	(642)	1,081
Ending balance	856	1,684
Loans Receivable:
Total Past Due Accruing and Nonaccrual Loans	142,339	195,213
Other acquired loans | C&I/Agricultural operating:
Allowance for Loan Losses:
Beginning balance	141	27
Charge-offs	(7)	(159)
Recoveries	13	33
Provision	(78)	240
Ending balance	69	141
Loans Receivable:
Total Past Due Accruing and Nonaccrual Loans	18,515	28,057
Other acquired loans | Residential mortgage:
Allowance for Loan Losses:
Beginning balance	335	163
Charge-offs	0	(74)
Recoveries	4	15
Provision	(209)	231
Ending balance	130	335
Loans Receivable:
Total Past Due Accruing and Nonaccrual Loans	26,091	43,791
Other acquired loans | Consumer installment:
Allowance for Loan Losses:
Beginning balance	64	53
Charge-offs	(27)	(3)
Recoveries	4	7
Provision	(13)	7
Ending balance	28	64
Loans Receivable:
Total Past Due Accruing and Nonaccrual Loans	401	1,157
Other acquired loans | Unallocated
Allowance for Loan Losses:
Beginning balance	0	0
Charge-offs	0	0
Recoveries	0	0
Provision	0	0
Ending balance	0	0
Loans Receivable:
Total Past Due Accruing and Nonaccrual Loans	0	0
Acquired loans
Allowance for Loan Losses:
Beginning balance	2,224
Ending balance	1,083	2,224
Loans Receivable:
Total Past Due Accruing and Nonaccrual Loans	198,551	286,164
Acquired loans | Commercial/Agricultural real estate:
Allowance for Loan Losses:
Beginning balance	1,684
Ending balance	856	1,684
Acquired loans | C&I/Agricultural operating:
Allowance for Loan Losses:
Beginning balance	141
Ending balance	69	141
Acquired loans | Residential mortgage:
Allowance for Loan Losses:
Beginning balance	335
Ending balance	130	335
Acquired loans | Consumer installment:
Allowance for Loan Losses:
Beginning balance	64
Ending balance	28	64
Acquired loans | Unallocated
Allowance for Loan Losses:
Beginning balance	0
Ending balance	$ 0	$ 0

LOANS, ALLOWANCE FOR LOAN LOS_8

LOANS, ALLOWANCE FOR LOAN LOSSES AND IMPAIRED LOANS - Accounts, Notes, Loans and Financing Receivable (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Loans receivable
Total Past Due Accruing and Nonaccrual Loans	$ 1,317,045	$ 1,246,889
Performing loans
Loans receivable
TDR loans	7,984	11,722
Other loans	1,297,236	1,223,834
Total Past Due Accruing and Nonaccrual Loans	1,305,220	1,235,556
Nonperforming loans
Loans receivable
TDR loans	4,539	6,755
Other loans	7,286	4,578
Total Past Due Accruing and Nonaccrual Loans	11,825	11,333
Commercial/Agricultural real estate:
Loans receivable
Total Past Due Accruing and Nonaccrual Loans	1,034,829	797,139
Commercial/Agricultural real estate: | Performing loans
Loans receivable
TDR loans	4,618	4,695
Other loans	1,021,346	786,533
Total Past Due Accruing and Nonaccrual Loans	1,025,964	791,228
Commercial/Agricultural real estate: | Nonperforming loans
Loans receivable
TDR loans	3,389	4,691
Other loans	5,476	1,220
Total Past Due Accruing and Nonaccrual Loans	8,865	5,911
C&I/Agricultural operating:
Loans receivable
Total Past Due Accruing and Nonaccrual Loans	162,510	273,040
C&I/Agricultural operating: | Performing loans
Loans receivable
TDR loans	649	3,836
Other loans	160,570	266,975
Total Past Due Accruing and Nonaccrual Loans	161,219	270,811
C&I/Agricultural operating: | Nonperforming loans
Loans receivable
TDR loans	554	1,287
Other loans	737	942
Total Past Due Accruing and Nonaccrual Loans	1,291	2,229
Residential mortgage:
Loans receivable
Total Past Due Accruing and Nonaccrual Loans	94,861	137,646
Residential mortgage: | Performing loans
Loans receivable
TDR loans	2,681	3,142
Other loans	90,591	131,470
Total Past Due Accruing and Nonaccrual Loans	93,272	134,612
Residential mortgage: | Nonperforming loans
Loans receivable
TDR loans	593	777
Other loans	996	2,257
Total Past Due Accruing and Nonaccrual Loans	1,589	3,034
Consumer installment:
Loans receivable
Total Past Due Accruing and Nonaccrual Loans	24,845	39,064
Consumer installment: | Performing loans
Loans receivable
TDR loans	36	49
Other loans	24,729	38,856
Total Past Due Accruing and Nonaccrual Loans	24,765	38,905
Consumer installment: | Nonperforming loans
Loans receivable
TDR loans	3	0
Other loans	77	159
Total Past Due Accruing and Nonaccrual Loans	$ 80	$ 159

LOANS, ALLOWANCE FOR LOAN LOS_9

LOANS, ALLOWANCE FOR LOAN LOSSES AND IMPAIRED LOANS - Past Due Financing Receivables (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Aging analysis of the Bank's real estate and consumer loans
Loans receivable	$ 1,310,963	$ 1,237,581
Current	1,301,319	1,214,947
Total Loans	1,317,045	1,246,889
Total Past Due Accruing
Aging analysis of the Bank's real estate and consumer loans
Loans receivable	4,061	21,195
30-59 Days Past Due and Accruing
Aging analysis of the Bank's real estate and consumer loans
Loans receivable	3,341	18,886
60-89 Days Past Due and Accruing
Aging analysis of the Bank's real estate and consumer loans
Loans receivable	560	1,723
Greater Than 89 Days Past Due and Accruing
Aging analysis of the Bank's real estate and consumer loans
Loans receivable	160	586
Nonaccrual Loans
Aging analysis of the Bank's real estate and consumer loans
Loans receivable	11,665	10,747
Commercial/Agricultural real estate: | Commercial real estate
Aging analysis of the Bank's real estate and consumer loans
Current	693,055	496,961
Total Loans	698,465	507,675
Commercial/Agricultural real estate: | Agricultural real estate
Aging analysis of the Bank's real estate and consumer loans
Current	74,503	63,252
Total Loans	78,495	68,795
Commercial/Agricultural real estate: | Multi-family real estate
Aging analysis of the Bank's real estate and consumer loans
Current	178,349	121,696
Total Loans	178,349	122,152
Commercial/Agricultural real estate: | Construction and land development
Aging analysis of the Bank's real estate and consumer loans
Current	79,520	94,619
Total Loans	79,520	98,517
Commercial/Agricultural real estate: | Total Past Due Accruing | Commercial real estate
Aging analysis of the Bank's real estate and consumer loans
Loans receivable	36	10,035
Commercial/Agricultural real estate: | Total Past Due Accruing | Agricultural real estate
Aging analysis of the Bank's real estate and consumer loans
Loans receivable	502	459
Commercial/Agricultural real estate: | Total Past Due Accruing | Multi-family real estate
Aging analysis of the Bank's real estate and consumer loans
Loans receivable	0	308
Commercial/Agricultural real estate: | Total Past Due Accruing | Construction and land development
Aging analysis of the Bank's real estate and consumer loans
Loans receivable	0	3,898
Commercial/Agricultural real estate: | 30-59 Days Past Due and Accruing | Commercial real estate
Aging analysis of the Bank's real estate and consumer loans
Loans receivable	36	9,568
Commercial/Agricultural real estate: | 30-59 Days Past Due and Accruing | Agricultural real estate
Aging analysis of the Bank's real estate and consumer loans
Loans receivable	498	411
Commercial/Agricultural real estate: | 30-59 Days Past Due and Accruing | Multi-family real estate
Aging analysis of the Bank's real estate and consumer loans
Loans receivable	0	308
Commercial/Agricultural real estate: | 30-59 Days Past Due and Accruing | Construction and land development
Aging analysis of the Bank's real estate and consumer loans
Loans receivable	0	3,898
Commercial/Agricultural real estate: | 60-89 Days Past Due and Accruing | Commercial real estate
Aging analysis of the Bank's real estate and consumer loans
Loans receivable	0	467
Commercial/Agricultural real estate: | 60-89 Days Past Due and Accruing | Agricultural real estate
Aging analysis of the Bank's real estate and consumer loans
Loans receivable	4	48
Commercial/Agricultural real estate: | 60-89 Days Past Due and Accruing | Multi-family real estate
Aging analysis of the Bank's real estate and consumer loans
Loans receivable	0	0
Commercial/Agricultural real estate: | 60-89 Days Past Due and Accruing | Construction and land development
Aging analysis of the Bank's real estate and consumer loans
Loans receivable	0	0
Commercial/Agricultural real estate: | Greater Than 89 Days Past Due and Accruing | Commercial real estate
Aging analysis of the Bank's real estate and consumer loans
Loans receivable	0	0
Commercial/Agricultural real estate: | Greater Than 89 Days Past Due and Accruing | Agricultural real estate
Aging analysis of the Bank's real estate and consumer loans
Loans receivable	0	0
Commercial/Agricultural real estate: | Greater Than 89 Days Past Due and Accruing | Multi-family real estate
Aging analysis of the Bank's real estate and consumer loans
Loans receivable	0	0
Commercial/Agricultural real estate: | Greater Than 89 Days Past Due and Accruing | Construction and land development
Aging analysis of the Bank's real estate and consumer loans
Loans receivable	0	0
Commercial/Agricultural real estate: | Nonaccrual Loans | Commercial real estate
Aging analysis of the Bank's real estate and consumer loans
Loans receivable	5,374	679
Commercial/Agricultural real estate: | Nonaccrual Loans | Agricultural real estate
Aging analysis of the Bank's real estate and consumer loans
Loans receivable	3,490	5,084
Commercial/Agricultural real estate: | Nonaccrual Loans | Multi-family real estate
Aging analysis of the Bank's real estate and consumer loans
Loans receivable	0	148
Commercial/Agricultural real estate: | Nonaccrual Loans | Construction and land development
Aging analysis of the Bank's real estate and consumer loans
Loans receivable	0	0
C&I/Agricultural operating: | Commercial and industrial
Aging analysis of the Bank's real estate and consumer loans
Current	121,837	115,269
Total Loans	122,167	116,553
C&I/Agricultural operating: | SBA PPP loans
Aging analysis of the Bank's real estate and consumer loans
Current	8,755	123,702
Total Loans	8,755	123,702
C&I/Agricultural operating: | Agricultural operating
Aging analysis of the Bank's real estate and consumer loans
Current	29,472	29,214
Total Loans	31,588	32,785
C&I/Agricultural operating: | Total Past Due Accruing | Commercial and industrial
Aging analysis of the Bank's real estate and consumer loans
Loans receivable	32	927
C&I/Agricultural operating: | Total Past Due Accruing | SBA PPP loans
Aging analysis of the Bank's real estate and consumer loans
Loans receivable	0	0
C&I/Agricultural operating: | Total Past Due Accruing | Agricultural operating
Aging analysis of the Bank's real estate and consumer loans
Loans receivable	1,123	1,699
C&I/Agricultural operating: | 30-59 Days Past Due and Accruing | Commercial and industrial
Aging analysis of the Bank's real estate and consumer loans
Loans receivable	0	436
C&I/Agricultural operating: | 30-59 Days Past Due and Accruing | SBA PPP loans
Aging analysis of the Bank's real estate and consumer loans
Loans receivable	0	0
C&I/Agricultural operating: | 30-59 Days Past Due and Accruing | Agricultural operating
Aging analysis of the Bank's real estate and consumer loans
Loans receivable	1,123	1,499
C&I/Agricultural operating: | 60-89 Days Past Due and Accruing | Commercial and industrial
Aging analysis of the Bank's real estate and consumer loans
Loans receivable	32	491
C&I/Agricultural operating: | 60-89 Days Past Due and Accruing | SBA PPP loans
Aging analysis of the Bank's real estate and consumer loans
Loans receivable	0	0
C&I/Agricultural operating: | 60-89 Days Past Due and Accruing | Agricultural operating
Aging analysis of the Bank's real estate and consumer loans
Loans receivable	0	200
C&I/Agricultural operating: | Greater Than 89 Days Past Due and Accruing | Commercial and industrial
Aging analysis of the Bank's real estate and consumer loans
Loans receivable	0	0
C&I/Agricultural operating: | Greater Than 89 Days Past Due and Accruing | SBA PPP loans
Aging analysis of the Bank's real estate and consumer loans
Loans receivable	0	0
C&I/Agricultural operating: | Greater Than 89 Days Past Due and Accruing | Agricultural operating
Aging analysis of the Bank's real estate and consumer loans
Loans receivable	0	0
C&I/Agricultural operating: | Nonaccrual Loans | Commercial and industrial
Aging analysis of the Bank's real estate and consumer loans
Loans receivable	298	357
C&I/Agricultural operating: | Nonaccrual Loans | SBA PPP loans
Aging analysis of the Bank's real estate and consumer loans
Loans receivable	0	0
C&I/Agricultural operating: | Nonaccrual Loans | Agricultural operating
Aging analysis of the Bank's real estate and consumer loans
Loans receivable	993	1,872
Residential mortgage: | Residential mortgage
Aging analysis of the Bank's real estate and consumer loans
Current	87,608	126,043
Total Loans	90,990	131,386
Residential mortgage: | Purchased HELOC loans
Aging analysis of the Bank's real estate and consumer loans
Current	3,589	5,527
Total Loans	3,871	6,260
Residential mortgage: | Total Past Due Accruing | Residential mortgage
Aging analysis of the Bank's real estate and consumer loans
Loans receivable	2,114	3,126
Residential mortgage: | Total Past Due Accruing | Purchased HELOC loans
Aging analysis of the Bank's real estate and consumer loans
Loans receivable	117	499
Residential mortgage: | 30-59 Days Past Due and Accruing | Residential mortgage
Aging analysis of the Bank's real estate and consumer loans
Loans receivable	1,471	2,238
Residential mortgage: | 30-59 Days Past Due and Accruing | Purchased HELOC loans
Aging analysis of the Bank's real estate and consumer loans
Loans receivable	117	338
Residential mortgage: | 60-89 Days Past Due and Accruing | Residential mortgage
Aging analysis of the Bank's real estate and consumer loans
Loans receivable	487	372
Residential mortgage: | 60-89 Days Past Due and Accruing | Purchased HELOC loans
Aging analysis of the Bank's real estate and consumer loans
Loans receivable	0	94
Residential mortgage: | Greater Than 89 Days Past Due and Accruing | Residential mortgage
Aging analysis of the Bank's real estate and consumer loans
Loans receivable	156	516
Residential mortgage: | Greater Than 89 Days Past Due and Accruing | Purchased HELOC loans
Aging analysis of the Bank's real estate and consumer loans
Loans receivable	0	67
Residential mortgage: | Nonaccrual Loans | Residential mortgage
Aging analysis of the Bank's real estate and consumer loans
Loans receivable	1,268	2,217
Residential mortgage: | Nonaccrual Loans | Purchased HELOC loans
Aging analysis of the Bank's real estate and consumer loans
Loans receivable	165	234
Consumer installment: | Originated indirect paper
Aging analysis of the Bank's real estate and consumer loans
Current	15,851	25,591
Total Loans	15,971	25,851
Consumer installment: | Other Consumer
Aging analysis of the Bank's real estate and consumer loans
Current	8,780	13,073
Total Loans	8,874	13,213
Consumer installment: | Total Past Due Accruing | Originated indirect paper
Aging analysis of the Bank's real estate and consumer loans
Loans receivable	65	127
Consumer installment: | Total Past Due Accruing | Other Consumer
Aging analysis of the Bank's real estate and consumer loans
Loans receivable	72	117
Consumer installment: | 30-59 Days Past Due and Accruing | Originated indirect paper
Aging analysis of the Bank's real estate and consumer loans
Loans receivable	38	90
Consumer installment: | 30-59 Days Past Due and Accruing | Other Consumer
Aging analysis of the Bank's real estate and consumer loans
Loans receivable	58	100
Consumer installment: | 60-89 Days Past Due and Accruing | Originated indirect paper
Aging analysis of the Bank's real estate and consumer loans
Loans receivable	27	37
Consumer installment: | 60-89 Days Past Due and Accruing | Other Consumer
Aging analysis of the Bank's real estate and consumer loans
Loans receivable	10	14
Consumer installment: | Greater Than 89 Days Past Due and Accruing | Originated indirect paper
Aging analysis of the Bank's real estate and consumer loans
Loans receivable	0	0
Consumer installment: | Greater Than 89 Days Past Due and Accruing | Other Consumer
Aging analysis of the Bank's real estate and consumer loans
Loans receivable	4	3
Consumer installment: | Nonaccrual Loans | Originated indirect paper
Aging analysis of the Bank's real estate and consumer loans
Loans receivable	55	133
Consumer installment: | Nonaccrual Loans | Other Consumer
Aging analysis of the Bank's real estate and consumer loans
Loans receivable	$ 22	$ 23

LOANS, ALLOWANCE FOR LOAN LO_10

LOANS, ALLOWANCE FOR LOAN LOSSES AND IMPAIRED LOANS - Impaired Financing Receivables (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Bank impaired loans
With no related allowance recorded, Recorded investment	$ 25,151	$ 38,158
With an allowance recorded, Recorded investment	6,589	4,152
Recorded investment, Total	31,740	42,310
With no related allowance recorded, unpaid principal balance	25,804	39,245
With an allowance recorded, unpaid principal balance	6,589	4,152
Unpaid principal balance, Total	32,393	43,397
Impaired Financing Receivable, Related Allowance	1,009	1,115
With no related allowance recorded, Average recorded investment	31,656	45,468
With an allowance recorded, Average recorded investment	5,372	4,143
Average recorded investment, Total	37,028	49,611
With no related allowance recorded, Interest income recognized	1,511	2,658
With an allowance recorded, Interest income recognized	163	177
Interest income recognized, Total	1,674	2,835
Commercial/Agricultural real estate:
Bank impaired loans
With no related allowance recorded, Recorded investment	15,521	23,302
With an allowance recorded, Recorded investment	5,887	2,290
Recorded investment, Total	21,408	25,592
With no related allowance recorded, unpaid principal balance	15,905	24,013
With an allowance recorded, unpaid principal balance	5,887	2,290
Unpaid principal balance, Total	21,792	26,303
Impaired Financing Receivable, Related Allowance	797	698
With no related allowance recorded, Average recorded investment	19,412	29,657
With an allowance recorded, Average recorded investment	4,089	2,217
Average recorded investment, Total	23,501	31,874
With no related allowance recorded, Interest income recognized	964	1,894
With an allowance recorded, Interest income recognized	62	100
Interest income recognized, Total	1,026	1,994
C&I/Agricultural operating:
Bank impaired loans
With no related allowance recorded, Recorded investment	3,153	6,090
With an allowance recorded, Recorded investment	0	781
Recorded investment, Total	3,153	6,871
With no related allowance recorded, unpaid principal balance	3,337	6,334
With an allowance recorded, unpaid principal balance	0	781
Unpaid principal balance, Total	3,337	7,115
Impaired Financing Receivable, Related Allowance	99	190
With no related allowance recorded, Average recorded investment	4,622	7,025
With an allowance recorded, Average recorded investment	391	636
Average recorded investment, Total	5,013	7,661
With no related allowance recorded, Interest income recognized	146	284
With an allowance recorded, Interest income recognized	84	22
Interest income recognized, Total	230	306
Residential mortgage:
Bank impaired loans
With no related allowance recorded, Recorded investment	6,221	8,410
With an allowance recorded, Recorded investment	701	1,079
Recorded investment, Total	6,922	9,489
With no related allowance recorded, unpaid principal balance	6,306	8,542
With an allowance recorded, unpaid principal balance	701	1,079
Unpaid principal balance, Total	7,007	9,621
Impaired Financing Receivable, Related Allowance	113	226
With no related allowance recorded, Average recorded investment	7,316	8,418
With an allowance recorded, Average recorded investment	890	1,255
Average recorded investment, Total	8,206	9,673
With no related allowance recorded, Interest income recognized	316	450
With an allowance recorded, Interest income recognized	17	54
Interest income recognized, Total	333	504
Consumer installment:
Bank impaired loans
With no related allowance recorded, Recorded investment	256	356
With an allowance recorded, Recorded investment	1	2
Recorded investment, Total	257	358
With no related allowance recorded, unpaid principal balance	256	356
With an allowance recorded, unpaid principal balance	1	2
Unpaid principal balance, Total	257	358
Impaired Financing Receivable, Related Allowance	0	1
With no related allowance recorded, Average recorded investment	306	368
With an allowance recorded, Average recorded investment	2	35
Average recorded investment, Total	308	403
With no related allowance recorded, Interest income recognized	85	30
With an allowance recorded, Interest income recognized	0	1
Interest income recognized, Total	$ 85	$ 31

LOANS, ALLOWANCE FOR LOAN LO_11

LOANS, ALLOWANCE FOR LOAN LOSSES AND IMPAIRED LOANS - Troubled Debt Restructuring, Loans by Accrual Status (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Receivables [Abstract]
Accrual status	$ 7,984	$ 11,742
Non-accrual status	4,539	6,735
Total	$ 12,523	$ 18,477

LOANS, ALLOWANCE FOR LOAN LO_12

LOANS, ALLOWANCE FOR LOAN LOSSES AND IMPAIRED LOANS - Troubled Debt Restructurings on Financing Receivables (Details)	12 Months Ended
	Dec. 31, 2021USD ($)contracttroubled_debt_restructuring	Dec. 31, 2020USD ($)contracttroubled_debt_restructuring
Accounts, Notes, Loans and Financing Receivable [Line Items]
Number of Contracts | troubled_debt_restructuring	15	38
Pre-Modification Outstanding Recorded Investment	$ 1,133,000	$ 12,746,000
Post-Modification Outstanding Recorded Investment	1,133,000	12,746,000
Specific Reserve	$ 0	$ 0
Commercial/Agricultural real estate:
Accounts, Notes, Loans and Financing Receivable [Line Items]
Number of Contracts | contract	3	12
Pre-Modification Outstanding Recorded Investment	$ 120,000	$ 4,932,000
Post-Modification Outstanding Recorded Investment	120,000	4,932,000
Specific Reserve	$ 0	$ 0
C&I/Agricultural operating:
Accounts, Notes, Loans and Financing Receivable [Line Items]
Number of Contracts | contract	1	6
Pre-Modification Outstanding Recorded Investment	$ 240,000	$ 6,373,000
Post-Modification Outstanding Recorded Investment	240,000	6,373,000
Specific Reserve	$ 0	$ 0
Residential mortgage:
Accounts, Notes, Loans and Financing Receivable [Line Items]
Number of Contracts | contract	8	17
Pre-Modification Outstanding Recorded Investment	$ 749,000	$ 1,431,000
Post-Modification Outstanding Recorded Investment	749,000	1,431,000
Specific Reserve	$ 0	$ 0
Consumer installment:
Accounts, Notes, Loans and Financing Receivable [Line Items]
Number of Contracts | contract	3	3
Pre-Modification Outstanding Recorded Investment	$ 24,000	$ 10,000
Post-Modification Outstanding Recorded Investment	24,000	10,000
Specific Reserve	0	0
Modified Rate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loan restructuring	297,000	8,198,000
Modified Rate | Commercial/Agricultural real estate:
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loan restructuring	39,000	4,441,000
Modified Rate | C&I/Agricultural operating:
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loan restructuring	0	3,295,000
Modified Rate | Residential mortgage:
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loan restructuring	252,000	456,000
Modified Rate | Consumer installment:
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loan restructuring	6,000	6,000
Modified Payment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loan restructuring	376,000	1,134,000
Modified Payment | Commercial/Agricultural real estate:
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loan restructuring	81,000	198,000
Modified Payment | C&I/Agricultural operating:
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loan restructuring	0	78,000
Modified Payment | Residential mortgage:
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loan restructuring	295,000	858,000
Modified Payment | Consumer installment:
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loan restructuring	0	0
Modified Under- writing
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loan restructuring	460,000	3,414,000
Modified Under- writing | Commercial/Agricultural real estate:
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loan restructuring	0	293,000
Modified Under- writing | C&I/Agricultural operating:
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loan restructuring	240,000	3,000,000
Modified Under- writing | Residential mortgage:
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loan restructuring	202,000	117,000
Modified Under- writing | Consumer installment:
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loan restructuring	18,000	4,000
Other
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loan restructuring	0	0
Other | Commercial/Agricultural real estate:
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loan restructuring	0	0
Other | C&I/Agricultural operating:
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loan restructuring	0	0
Other | Residential mortgage:
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loan restructuring	0	0
Other | Consumer installment:
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loan restructuring	$ 0	$ 0

LOANS, ALLOWANCE FOR LOAN LO_13

LOANS, ALLOWANCE FOR LOAN LOSSES AND IMPAIRED LOANS - Loans by Loan Class Modified in Troubled Debt Restructuring (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2021USD ($)contractloantroubled_debt_restructuring	Dec. 31, 2020USD ($)loancontracttroubled_debt_restructuring
Troubled Debt Restructuring
Number of Modifications | troubled_debt_restructuring	15	38
Recorded Investment	$ 12,523	$ 18,477
Commercial/Agricultural real estate:
Troubled Debt Restructuring
Number of Modifications | contract	3	12
C&I/Agricultural operating:
Troubled Debt Restructuring
Number of Modifications | contract	1	6
Residential mortgage:
Troubled Debt Restructuring
Number of Modifications | contract	8	17
Consumer installment:
Troubled Debt Restructuring
Number of Modifications | contract	3	3
Originated Loans
Troubled Debt Restructuring
Number of Modifications | loan	76	107
Recorded Investment	$ 12,523	$ 18,477
Originated Loans | Commercial/Agricultural real estate:
Troubled Debt Restructuring
Number of Modifications | loan	19	31
Recorded Investment	$ 8,007	$ 9,386
Originated Loans | C&I/Agricultural operating:
Troubled Debt Restructuring
Number of Modifications | loan	7	16
Recorded Investment	$ 1,203	$ 5,123
Originated Loans | Residential mortgage:
Troubled Debt Restructuring
Number of Modifications | loan	43	52
Recorded Investment	$ 3,274	$ 3,919
Originated Loans | Consumer installment:
Troubled Debt Restructuring
Number of Modifications | loan	7	8
Recorded Investment	$ 39	$ 49

LOANS, ALLOWANCE FOR LOAN LO_14

LOANS, ALLOWANCE FOR LOAN LOSSES AND IMPAIRED LOANS - Restructured Loans in Default (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2021USD ($)loan	Dec. 31, 2020USD ($)loan
Financing Receivable, Troubled Debt Restructuring, Subsequent Default [Abstract]
Number of Modifications | loan	1	6
Recorded Investment | $	$ 3	$ 728
Commercial/Agricultural real estate:
Financing Receivable, Troubled Debt Restructuring, Subsequent Default [Abstract]
Number of Modifications | loan	0	1
Recorded Investment | $	$ 0	$ 100
C&I/Agricultural operating:
Financing Receivable, Troubled Debt Restructuring, Subsequent Default [Abstract]
Number of Modifications | loan	0	1
Recorded Investment | $	$ 0	$ 224
Residential mortgage:
Financing Receivable, Troubled Debt Restructuring, Subsequent Default [Abstract]
Number of Modifications | loan	0	4
Recorded Investment | $	$ 0	$ 404
Consumer installment:
Financing Receivable, Troubled Debt Restructuring, Subsequent Default [Abstract]
Number of Modifications | loan	1	0
Recorded Investment | $	$ 3	$ 0

LOANS, ALLOWANCE FOR LOAN LO_15

LOANS, ALLOWANCE FOR LOAN LOSSES AND IMPAIRED LOANS - Acquired Loans (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Accounts, Notes, Loans and Financing Receivable [Line Items]
Outstanding balance	$ 1,310,963	$ 1,237,581
Carrying amount	1,294,050	1,220,538
Receivables Acquired with Deteriorated Credit Quality
Accounts, Notes, Loans and Financing Receivable [Line Items]
Outstanding balance	11,205	17,946
Carrying amount	10,552	16,859
Non-PCI Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Outstanding balance	187,346	268,218
Carrying amount	184,399	264,242
Non-PCI Loans | Acquired Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Outstanding balance	198,551	286,164
Carrying amount	$ 194,951	$ 281,101

LOANS, ALLOWANCE FOR LOAN LO_16

LOANS, ALLOWANCE FOR LOAN LOSSES AND IMPAIRED LOANS - Accretable Expense (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2021USD ($)
Receivables [Abstract]
2022	$ 828
2023	279
2024	131
2025	96
Total	$ 1,334

LOANS, ALLOWANCE FOR LOAN LO_17

LOANS, ALLOWANCE FOR LOAN LOSSES AND IMPAIRED LOANS - Non-Accretable Yield (Details) - Acquired Loans - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 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	(105)	(1,693)
Transfers from non-accretable difference to accretable discount	(329)	(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	$ 653	$ 1,087

MORTGAGE SERVICING RIGHTS - Nar

MORTGAGE SERVICING RIGHTS - Narrative (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2021USD ($)	Dec. 31, 2020USD ($)
Finite-Lived Intangible Assets [Line Items]
Deposits	$ 1,387,535	$ 1,295,256
Servicing fees	$ 1,414	1,391
Measurement Input, Discount Rate | Minimum
Finite-Lived Intangible Assets [Line Items]
Servicing asset, measurement input	0.09
Measurement Input, Discount Rate | Maximum
Finite-Lived Intangible Assets [Line Items]
Servicing asset, measurement input	0.12
Mortgage servicing rights
Finite-Lived Intangible Assets [Line Items]
Residential mortgage loans serviced for others	$ 556,086	553,655
Mortgage servicing rights
Finite-Lived Intangible Assets [Line Items]
Deposits	$ 2,781	$ 2,890

MORTGAGE SERVICING RIGHTS - Rol

MORTGAGE SERVICING RIGHTS - Rollforward of Rights (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Servicing Asset at Amortized Cost, Balance [Roll Forward]
Mortgage servicing rights, beginning of period	$ 3,252
Increase in mortgage servicing rights resulting from transfers of financial assets	(1,100)	$ (2,020)
Amortization of mortgage servicing rights	(191)	(3,050)
Mortgage servicing rights, end of period	4,161	3,252
Mortgage servicing rights
Servicing Asset at Amortized Cost, Balance [Roll Forward]
Mortgage servicing rights, beginning of period	5,266	4,541
Increase in mortgage servicing rights resulting from transfers of financial assets	1,100	2,020
Amortization of mortgage servicing rights	(1,639)	(1,295)
Mortgage servicing rights, end of period	4,727	5,266
Valuation Allowance for Impairment of Recognized Servicing Assets [Roll Forward]
Valuation allowance, beginning of period	(2,014)	(259)
Additions	0	(1,755)
Recoveries	1,448	0
Valuation allowance, end of period	(566)	(2,014)
Mortgage servicing rights, net	4,161	3,252
Fair value of mortgage servicing rights, end of period	4,312	3,285
Residential mortgage loans serviced for others	$ 556,086	$ 553,655

MORTGAGE SERVICING RIGHTS - Amo

MORTGAGE SERVICING RIGHTS - Amortization Expense (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Acquired Finite-Lived Intangible Assets [Line Items]
2022	$ 1,449
2023	755
2024	715
2025	584
2026	395
Total	3,898	$ 5,494
Mortgage servicing rights
Acquired Finite-Lived Intangible Assets [Line Items]
2022	1,241
2023	1,040
2024	842
2025	653
2026	464
After 2026	487
Total	$ 4,727

OFFICE PROPERTIES AND EQUIPME_3

OFFICE PROPERTIES AND EQUIPMENT - Summary (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Office Properties and Equipment
Office properties and equipment, gross	$ 29,850	$ 27,799
Less--Accumulated depreciation	(8,681)	(6,634)
Office properties and equipment, net	21,169	21,165
Land
Office Properties and Equipment
Office properties and equipment, gross	4,215	4,298
Buildings
Office Properties and Equipment
Office properties and equipment, gross	16,781	16,008
Furniture, equipment and vehicles
Office Properties and Equipment
Office properties and equipment, gross	$ 8,854	$ 7,493

OFFICE PROPERTIES AND EQUIPME_4

OFFICE PROPERTIES AND EQUIPMENT - Narrative (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 2,255	$ 1,954

GOODWILL AND INTANGIBLE ASSET_2

GOODWILL AND INTANGIBLE ASSETS - Narrative (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill	$ 31,498	$ 31,498	$ 31,498
Changes in goodwill	$ 0	$ 0

GOODWILL AND INTANGIBLE ASSET_3

GOODWILL AND INTANGIBLE ASSETS - Other Intangible Assets (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
Gross carrying amount	$ 12,180	$ 12,180
Accumulated amortization	(8,282)	(6,686)
Total	3,898	5,494
Sales during the period - carrying amount	0	618
Sales during the period - accumulated amortization	0	147
Amortization during the period	$ 1,596	$ 1,622

GOODWILL AND INTANGIBLE ASSET_4

GOODWILL AND INTANGIBLE ASSETS - Amortization Expense (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
2022	$ 1,449
2023	755
2024	715
2025	584
2026	395
Total	$ 3,898	$ 5,494

LEASES - Narrative (Details)

LEASES - Narrative (Details)	Dec. 31, 2021lease
Lessee, Lease, Description [Line Items]
Operating lease renewal term	5 years
Minimum
Lessee, Lease, Description [Line Items]
Remaining lease term	1 year 3 months
Maximum
Lessee, Lease, Description [Line Items]
Remaining lease term	6 years 6 months
Corporate Offices
Lessee, Lease, Description [Line Items]
Number of properties subject to operating leases	1
Bank Branch
Lessee, Lease, Description [Line Items]
Number of properties subject to operating leases	5
ATM Location
Lessee, Lease, Description [Line Items]
Number of properties subject to operating leases	1

LEASES - Operating Leases (Deta

LEASES - Operating Leases (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
The components of total lease costs were as follows:
Operating lease cost	$ 558	$ 618
Variable lease cost	47	59
Total lease cost	605	677
The components of total lease income were as follows:
Operating lease income	33	32
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases	415	638
Right-of-use assets obtained in exchange for lease obligations:
Operating leases	2	508
Supplemental balance sheet information related to leases was as follows:
Operating lease right-of-use assets	2,159	2,657
Operating lease liabilities	$ 2,228	$ 2,762
Weighted average remaining lease term in years; operating leases	5 years 6 months 18 days	6 years 3 months 25 days
Weighted average discount rate; operating leases (as a percent)	2.73%	2.70%
Operating Lease, Right-of-Use Asset, Statement of Financial Position [Extensible Enumeration]	Other assets	Other assets
Operating Lease, Liability, Statement of Financial Position [Extensible List]	Other liabilities	Other liabilities

LEASES - Maturities of Operatin

LEASES - Maturities of Operating Lease Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Payments
2022	$ 558
2023	506
2024	419
2025	403
2026	346
Thereafter	480
Total lease payments	2,712
Less: effects of discounting	(484)
Operating lease liabilities	2,228	$ 2,762
Receipts
2022	34
2023	27
2024	10
2025	0
2026	0
Thereafter	0
Total lease payments	$ 71

DEPOSITS - Deposits by Type (De

DEPOSITS - Deposits by Type (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Non interest bearing demand deposits	$ 276,631	$ 238,348
Interest bearing demand deposits	396,231	301,764
Savings accounts	222,674	196,348
Money market accounts	288,985	245,549
Certificate accounts	203,014	313,247
Total deposits	$ 1,387,535	$ 1,295,256

DEPOSITS - Maturities (Details)

DEPOSITS - Maturities (Details) $ in Thousands	Dec. 31, 2021USD ($)
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
2022	$ 178,777
2023	13,919
2024	6,590
2025	2,522
2026	1,206
After 2026	0
Total	$ 203,014

DEPOSITS - Narrative (Details)

DEPOSITS - Narrative (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Time deposits at or above FDIC insurance limit	$ 22,381	$ 46,660
Brokered deposits	11	2,516
Deposits held from various parties	$ 34,093	$ 48,596

FEDERAL HOME LOAN BANK ADVANC_3

FEDERAL HOME LOAN BANK ADVANCES AND OTHER BORROWINGS - Summary (Details) - USD ($)	1 Months Ended		12 Months Ended
	Sep. 30, 2025	Aug. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Summary of Federal Home Loan Bank advances
Federal Home Loan Bank advances, net			$ 111,527,000	$ 123,498,000
Long-term debt, gross			169,953,000	181,826,000
Letters of credit outstanding, amount			176,150,000	179,400,000
Banks available and unused portion of borrowing agreement			204,271,000	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
Advances from FHLB
Summary of Federal Home Loan Bank advances
Federal Home Loan Bank advances, Maturity 2021			0	8,000,000
Federal Home Loan Bank advances, Maturity 2022			11,000,000	15,000,000
Federal Home Loan Bank advances, Maturity 2023			20,000,000	20,000,000
Federal Home Loan Bank advances, Maturity 2024			20,530,000	20,530,000
Federal Home Loan Bank advances, Maturity 2025			5,000,000	5,000,000
Federal Home Loan Bank advances, Maturity 2029			42,500,000	42,500,000
Federal Home Loan Bank advances, Maturity 2030			12,500,000	12,500,000
Federal Home Loan Bank, Advances, Maturities Summary			111,530,000	123,530,000
Unamortized discount (premium) and debt issuance costs			(3,000)	(32,000)
Federal Home Loan Bank advances, net			111,527,000	123,498,000
Letters of credit outstanding, amount			$ 861,900,000	$ 723,862,000
Weighted average interest rate (as a percent)			2.45%	1.02%
Advances from 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%
Advances from 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
Unamortized discount (premium) and debt issuance costs			$ (430,000)	$ (528,000)
Long-term debt, gross			58,426,000	58,328,000
Senior notes | Senior Notes due 2031
Summary of Federal Home Loan Bank advances
Long-term debt, gross			$ 28,856,000	$ 28,856,000
Senior notes | Senior Notes due 2031 | Minimum
Summary of Federal Home Loan Bank advances
Stated interest rate (as a percent)			3.00%	3.25%
Senior notes | Senior Notes due 2031 | 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
Debt instrument, 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
Debt instrument, 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, maturity 2029 and 2030			$ 55,000,000

FEDERAL HOME LOAN BANK ADVANC_4

FEDERAL HOME LOAN BANK ADVANCES AND OTHER BORROWINGS - Narrative (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Debt Instrument [Line Items]
Letters of credit outstanding, amount	$ 176,150,000	$ 179,400,000
Line of Credit | Federal Reserve Bank Paycheck Protection Program Liquidity Facility
Debt Instrument [Line Items]
Outstanding balances of debt instrument	0
Maximum month-end outstanding amount	$ 0	$ 25,136,000

CAPITAL MATTERS - Summary (Deta

CAPITAL MATTERS - Summary (Details) $ in Thousands	Dec. 31, 2021USD ($)	Dec. 31, 2020USD ($)
Compliance with Regulatory Capital Requirements under Banking Regulations [Line Items]
Total capital (to risk weighted assets), Actual, Amount	$ 187,783	$ 171,702
Total capital (to risk weighted assets), Actual, Ratio	0.134	0.147
Total capital (to risk weighted assets), For Capital Adequacy Purposes, Amount	$ 111,694	$ 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	$ 139,618	$ 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	$ 170,870	$ 157,081
Tier 1 capital (to risk weighted assets), Actual, Ratio	0.122	0.135
Tier 1 capital (to risk weighted assets), For Capital Adequacy Purposes, Amount	$ 83,771	$ 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	$ 111,694	$ 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	$ 170,870	$ 157,081
Common equity tier 1 (to risk weighted assets), Actual, Ratio	12.20%	13.50%
Common equity tier 1 (to risk weighted assets), For Capital Adequacy Purposes, Amount	$ 62,828	$ 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	$ 90,752	$ 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	$ 170,870	$ 157,081
Tier 1 leverage ratio (to adjusted total assets), Actual, Ratio	0.100	0.099
Tier 1 leverage ratio (to adjusted total assets), For Capital Adequacy Purposes, Amount	$ 68,323	$ 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	$ 85,403	$ 79,647
Tier 1 leverage ratio (to adjusted total assets), To Be Well Capitalized, Ratio	0.050	0.050
Parent Company
Compliance with Regulatory Capital Requirements under Banking Regulations [Line Items]
Total capital (to risk weighted assets), Actual, Amount	$ 182,242	$ 166,703
Total capital (to risk weighted assets), Actual, Ratio	0.131	0.143
Total capital (to risk weighted assets), For Capital Adequacy Purposes, Amount	$ 111,694	$ 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	$ 135,329	$ 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	$ 83,771	$ 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	$ 135,329	$ 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	$ 62,828	$ 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	$ 135,329	$ 122,082
Tier 1 leverage ratio (to adjusted total assets), Actual, Ratio	0.079	0.077
Tier 1 leverage ratio (to adjusted total assets), For Capital Adequacy Purposes, Amount	$ 68,323	$ 63,718
Tier 1 leverage ratio (to adjusted total assets), For Capital Adequacy Purposes, Ratio	0.040	0.040

CAPITAL MATTERS - Dividends (De

CAPITAL MATTERS - Dividends (Details) - $ / shares	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Cash dividends paid (USD per share)	$ 0.23	$ 0.21

COMMITMENTS AND CONTINGENCIES -

COMMITMENTS AND CONTINGENCIES - Off-Balance-Sheet Credit Instruments (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Commitments to extend credit
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Contract or Notional Amount	$ 270,985	$ 247,324
Commercial standby letter of credit
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Contract or Notional Amount	3,825	524
Commitment to contribute capital to SBIC
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Contract or Notional Amount	2,400	0
Commitment to contribute capital to investment company
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Contract or Notional Amount	$ 2,640	$ 0

COMMITMENTS AND CONTINGENCIES_2

COMMITMENTS AND CONTINGENCIES - Narrative (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Commitments and Contingencies Disclosure [Abstract]
Standby letters of credit, liability	$ 0	$ 0

RETIREMENT PLAN - Narrative (De

RETIREMENT PLAN - Narrative (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Retirement Benefits [Abstract]
Employer matching contributions	$ 613	$ 610

STOCK-BASED COMPENSATION - Narr

STOCK-BASED COMPENSATION - Narrative (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	Mar. 27, 2018
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expiry period of unexercised nonqualified incentive stock options	15 years
Expiry period of unexercised incentive stock options	10 years
Options outstanding (shares)	65,900	72,300	78,100
Employee Stock Option
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period of shares, in years	5 years
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)	181,000
2008 Equity Incentive Plan | Restricted stock awards
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Non-option instruments granted (shares)	89,183
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
2018 Equity Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock reserved and available for issuance under the 2008 Equity Incentive Plan (shares)				350,000
2018 Equity Incentive Plan | Restricted stock awards
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options outstanding (shares)	163,974
2018 Equity Incentive Plan | Employee Stock Option
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options outstanding (shares)	0
2004 Recognition and Retention Plan and 2008 Equity Incentive Plan | Restricted stock awards
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation expense related to awards	$ 797	$ 530
2004 Stock Option and Incentive Plan and 2008 Equity Incentive Plan | Employee Stock Option
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation expense related to awards	$ 8	$ 14

STOCK-BASED COMPENSATION - Rest

STOCK-BASED COMPENSATION - Restricted Stock Award (Details) - Restricted stock awards - $ / shares	12 Months Ended
	Dec. 31, 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)	(44,511)	(31,722)
Forfeited (shares)	(1,500)	0
Unvested and outstanding at end of year (shares)	75,630	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)	13.26	12.32
Forfeited (USD per share)	10.78	0
Unvested and outstanding at end of year (USD per share)	$ 11.20	$ 12.23

STOCK-BASED COMPENSATION - Comm

STOCK-BASED COMPENSATION - Common Stock Options Awards (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Option Shares
Outstanding at beginning of period (shares)	72,300	78,100
Exercised (shares)	(5,800)
Forfeited or expired (shares)	(600)	(5,800)
Outstanding at end of period (shares)	65,900	72,300
Exercisable at end of period (shares)	61,700	54,100
Weighted Average Exercise Price
Outstanding at beginning of period (USD per share)	$ 11.05	$ 11.18
Exercised (USD per share)	8.99
Forfeited or expired (USD per share)	13.76	11.95
Outstanding at end of period (USD per share)	11.20	11.05
Weighted Average Exercise Price, Exercisable at end of year (USD per share)	$ 11.03	$ 10.82
Weighted Average Remaining Contractual Term, Outstanding at end of period	4 years 7 months 9 days	5 years 5 months 26 days
Weighted Average Remaining Contractual Term, Exercisable at end of period	4 years 6 months 14 days	5 years 4 months 13 days
Aggregate intrinsic value, outstanding at end of period	$ 169	$ 0
Aggregate intrinsic value, exercisable at end of period	$ 169	$ 4

STOCK-BASED COMPENSATION - Info

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

INCOME TAXES - Income Tax Expen

INCOME TAXES - Income Tax Expense (Benefit) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Current tax provision
Federal	$ 4,761	$ 5,000
State	2,002	2,081
Total current tax provision	6,763	7,081
Deferred tax provision (benefit)
Federal	585	(1,866)
Bank owned life insurance - Tax Act clarification	0	(660)
State	345	0
Total deferred tax provision	930	(2,526)
Total	$ 7,693	$ 4,555

INCOME TAXES - Effective Income

INCOME TAXES - Effective Income Tax Rate Reconciliation (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
The provision for income taxes differs from the amount of income tax determined by applying statutory federal income tax rates to pretax income
Tax expense at statutory rate	$ 6,082	$ 3,629
State income taxes, net of federal	1,854	1,123
Bank owned life insurance	(132)	(130)
Tax exempt interest	(52)	(61)
Other	(59)	(6)
Total	$ 7,693	$ 4,555
Tax expense at statutory rate (as a percent)	21.00%	21.00%
State income taxes, net of federal (as a percent)	6.40%	6.50%
Bank owned life insurance (as a percent)	(0.40%)	(0.80%)
Tax exempt interest (as a percent)	(0.20%)	(0.30%)
Other (as a percent)	(0.20%)	0.00%
Total (as a percent)	26.60%	26.40%

INCOME TAXES - Narrative (Detai

INCOME TAXES - Narrative (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Income Tax Disclosure [Abstract]
Valuation allowance	$ 0	$ 0

INCOME TAXES - Net Deferred Tax

INCOME TAXES - Net Deferred Tax Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Deferred tax assets:
Allowance for loan losses	$ 4,587	$ 4,567
Deferred loan costs/fees	558	1,117
Restricted stock	189	116
Economic performance accruals	981	694
Other real estate	0	89
Deferred revenue	41	64
Loan discounts	854	1,218
FHLB advances	5	55
Lease liability	613	758
Other	25	70
Deferred tax assets	7,853	8,748
Deferred tax liabilities:
Office properties and equipment	(1,595)	(1,551)
Federal Home Loan Bank stock	(129)	(129)
Core deposit intangible	(1,298)	(1,615)
Net gain on equity securities	(641)	(442)
Prepaid expenses	(198)	(204)
Mortgage servicing rights	(1,144)	(893)
Leases; right of use asset	(594)	(730)
Net unrealized gains on securities available for sale	(61)	(565)
Deferred tax liabilities	(5,660)	(6,129)
Net deferred tax assets	$ 2,193	$ 2,619

FAIR VALUE ACCOUNTING - Availab

FAIR VALUE ACCOUNTING - Available-for-sale Securities (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Assets Measured on a Recurring Basis
Securities available for sale "AFS"	$ 203,068	$ 144,233
U.S. government agency obligations
Assets Measured on a Recurring Basis
Securities available for sale "AFS"	26,265	33,365
Obligations of states and political subdivisions
Assets Measured on a Recurring Basis
Securities available for sale "AFS"	140	140
Mortgage-backed securities
Assets Measured on a Recurring Basis
Securities available for sale "AFS"	107,167	40,991
Corporate debt securities
Assets Measured on a Recurring Basis
Securities available for sale "AFS"	35,588	17,462
Trust preferred securities
Assets Measured on a Recurring Basis
Securities available for sale "AFS"		16,448
Recurring
Assets Measured on a Recurring Basis
Securities available for sale "AFS"	203,068	144,233
Total equity investments	1,328
Total	204,396	144,433
Recurring | Equity investments
Assets Measured on a Recurring Basis
Total equity investments	368	200
Recurring | Quoted Prices in Active Markets for Identical Instruments (Level 1)
Assets Measured on a Recurring Basis
Securities available for sale "AFS"	0	0
Total equity investments	368
Total	368	200
Recurring | Quoted Prices in Active Markets for Identical Instruments (Level 1) | Equity investments
Assets Measured on a Recurring Basis
Total equity investments	368	200
Recurring | Significant Other Observable Inputs (Level 2)
Assets Measured on a Recurring Basis
Securities available for sale "AFS"	203,068	144,233
Total equity investments	0
Total	203,068	144,233
Recurring | Significant Other Observable Inputs (Level 2) | Equity investments
Assets Measured on a Recurring Basis
Total equity investments	0	0
Recurring | Significant Unobservable Inputs (Level 3)
Assets Measured on a Recurring Basis
Securities available for sale "AFS"	0	0
Total equity investments	0
Total	0	0
Recurring | Significant Unobservable Inputs (Level 3) | Equity investments
Assets Measured on a Recurring Basis
Total equity investments	0	0
Recurring | NAV | Equity investments
Assets Measured on a Recurring Basis
Total equity investments	960
Recurring | U.S. government agency obligations
Assets Measured on a Recurring Basis
Securities available for sale "AFS"	26,265	33,365
Recurring | U.S. government agency obligations | Quoted Prices in Active Markets for Identical Instruments (Level 1)
Assets Measured on a Recurring Basis
Securities available for sale "AFS"	0	0
Recurring | U.S. government agency obligations | Significant Other Observable Inputs (Level 2)
Assets Measured on a Recurring Basis
Securities available for sale "AFS"	26,265	33,365
Recurring | U.S. government agency obligations | Significant Unobservable Inputs (Level 3)
Assets Measured on a Recurring Basis
Securities available for sale "AFS"	0	0
Recurring | Obligations of states and political subdivisions
Assets Measured on a Recurring Basis
Securities available for sale "AFS"	140	140
Recurring | Obligations of states and political subdivisions | Quoted Prices in Active Markets for Identical Instruments (Level 1)
Assets Measured on a Recurring Basis
Securities available for sale "AFS"	0	0
Recurring | Obligations of states and political subdivisions | Significant Other Observable Inputs (Level 2)
Assets Measured on a Recurring Basis
Securities available for sale "AFS"	140	140
Recurring | Obligations of states and political subdivisions | Significant Unobservable Inputs (Level 3)
Assets Measured on a Recurring Basis
Securities available for sale "AFS"	0	0
Recurring | Mortgage-backed securities
Assets Measured on a Recurring Basis
Securities available for sale "AFS"	107,167	40,991
Recurring | Mortgage-backed securities | Quoted Prices in Active Markets for Identical Instruments (Level 1)
Assets Measured on a Recurring Basis
Securities available for sale "AFS"	0	0
Recurring | Mortgage-backed securities | Significant Other Observable Inputs (Level 2)
Assets Measured on a Recurring Basis
Securities available for sale "AFS"	107,167	40,991
Recurring | Mortgage-backed securities | Significant Unobservable Inputs (Level 3)
Assets Measured on a Recurring Basis
Securities available for sale "AFS"	0	0
Recurring | Corporate debt securities
Assets Measured on a Recurring Basis
Securities available for sale "AFS"	35,588	17,462
Recurring | Corporate debt securities | Quoted Prices in Active Markets for Identical Instruments (Level 1)
Assets Measured on a Recurring Basis
Securities available for sale "AFS"	0	0
Recurring | Corporate debt securities | Significant Other Observable Inputs (Level 2)
Assets Measured on a Recurring Basis
Securities available for sale "AFS"	35,588	17,462
Recurring | Corporate debt securities | Significant Unobservable Inputs (Level 3)
Assets Measured on a Recurring Basis
Securities available for sale "AFS"	0	0
Recurring | Corporate asset-backed securities
Assets Measured on a Recurring Basis
Securities available for sale "AFS"	33,908	35,827
Recurring | Corporate asset-backed securities | Quoted Prices in Active Markets for Identical Instruments (Level 1)
Assets Measured on a Recurring Basis
Securities available for sale "AFS"	0	0
Recurring | Corporate asset-backed securities | Significant Other Observable Inputs (Level 2)
Assets Measured on a Recurring Basis
Securities available for sale "AFS"	33,908	35,827
Recurring | Corporate asset-backed securities | Significant Unobservable Inputs (Level 3)
Assets Measured on a Recurring Basis
Securities available for sale "AFS"	$ 0	0
Recurring | Trust preferred securities
Assets Measured on a Recurring Basis
Securities available for sale "AFS"		16,448
Recurring | Trust preferred securities | Quoted Prices in Active Markets for Identical Instruments (Level 1)
Assets Measured on a Recurring Basis
Securities available for sale "AFS"		0
Recurring | Trust preferred securities | Significant Other Observable Inputs (Level 2)
Assets Measured on a Recurring Basis
Securities available for sale "AFS"		16,448
Recurring | Trust preferred securities | Significant Unobservable Inputs (Level 3)
Assets Measured on a Recurring Basis
Securities available for sale "AFS"		$ 0

FAIR VALUE ACCOUNTING - Assets

FAIR VALUE ACCOUNTING - Assets Measured on Nonrecurring Basis (Details) - Nonrecurring - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Carrying Value	$ 11,149	$ 6,486
Quoted Prices in Active Markets for Identical Instruments (Level 1)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Carrying Value	0	0
Significant Other Observable Inputs (Level 2)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Carrying Value	0	0
Significant Unobservable Inputs (Level 3)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Carrying Value	11,300	6,519
Foreclosed and repossessed assets, net
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Carrying Value	1,408	197
Foreclosed and repossessed assets, net | Quoted Prices in Active Markets for Identical Instruments (Level 1)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Carrying Value	0	0
Foreclosed and repossessed assets, net | Significant Other Observable Inputs (Level 2)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Carrying Value	0	0
Foreclosed and repossessed assets, net | Significant Unobservable Inputs (Level 3)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Carrying Value	1,408	197
Impaired loans with allocated allowances
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Carrying Value	5,580	3,037
Impaired loans with allocated allowances | Quoted Prices in Active Markets for Identical Instruments (Level 1)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Carrying Value	0	0
Impaired loans with allocated allowances | Significant Other Observable Inputs (Level 2)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Carrying Value	0	0
Impaired loans with allocated allowances | Significant Unobservable Inputs (Level 3)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Carrying Value	5,580	3,037
Mortgage servicing rights
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Carrying Value	4,161	3,252
Mortgage servicing rights | Quoted Prices in Active Markets for Identical Instruments (Level 1)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Carrying Value	0	0
Mortgage servicing rights | Significant Other Observable Inputs (Level 2)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Carrying Value	0	0
Mortgage servicing rights | Significant Unobservable Inputs (Level 3)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Carrying Value	$ 4,312	$ 3,285

FAIR VALUE ACCOUNTING - Level 3

FAIR VALUE ACCOUNTING - Level 3 Inputs (Details) $ in Thousands	Dec. 31, 2021USD ($)	Dec. 31, 2020USD ($)
Nonrecurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	$ 11,149	$ 6,486
Significant Unobservable Inputs (Level 3) | Nonrecurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	11,300	6,519
Significant Unobservable Inputs (Level 3) | Foreclosed and repossessed assets, net | Nonrecurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	1,408	197
Significant Unobservable Inputs (Level 3) | Impaired loans with allocated allowances | Nonrecurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	5,580	3,037
Significant Unobservable Inputs (Level 3) | Mortgage servicing rights | Nonrecurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	$ 4,312	$ 3,285
Significant Unobservable Inputs (Level 3) | Measurement Input, Cost to Sell | Minimum | Foreclosed and repossessed assets, net
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Loans and leases receivable, measurement input	0.10	0.10
Significant Unobservable Inputs (Level 3) | Measurement Input, Cost to Sell | Minimum | Impaired loans with allocated allowances
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Loans and leases receivable, measurement input	0.10	0.10
Significant Unobservable Inputs (Level 3) | Measurement Input, Cost to Sell | Maximum | Foreclosed and repossessed assets, net
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Loans and leases receivable, measurement input	0.15	0.15
Significant Unobservable Inputs (Level 3) | Measurement Input, Cost to Sell | Maximum | Impaired loans with allocated allowances
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Loans and leases receivable, measurement input	0.15	0.15
Significant Unobservable Inputs (Level 3) | Measurement Input, Discount Rate | Minimum | Mortgage servicing rights
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Loans and leases receivable, measurement input	0.09	0.09
Significant Unobservable Inputs (Level 3) | Measurement Input, Discount Rate | Maximum | Mortgage servicing rights
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Loans and leases receivable, measurement input	0.12	0.12

FAIR VALUE ACCOUNTING - Fair Va

FAIR VALUE ACCOUNTING - Fair Values of Financial Instruments (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Financial assets:
Securities available for sale "AFS"	$ 203,068	$ 144,233
Securities held to maturity "HTM"	69,177	43,784
Equity investments	1,328	200
Carrying Amount | (Level I)
Financial assets:
Cash and cash equivalents	47,691	119,440
Equity investments	368	200
Accrued interest receivable	3,916	5,652
Financial liabilities:
Other borrowings	58,426	58,328
Accrued interest payable	586	796
Carrying Amount | (Level II)
Financial assets:
Other interest bearing deposits	1,511	3,752
Securities available for sale "AFS"	203,068	144,233
Securities held to maturity "HTM"	71,141	43,551
Other investments	15,305	14,948
Loans held for sale	6,670	3,075
Financial liabilities:
FHLB advances	111,527	123,498
Carrying Amount | (Level III)
Financial assets:
Loans receivable, net	1,294,050	1,220,538
Mortgage servicing rights	4,161	3,252
Financial liabilities:
Deposits	1,387,535	1,295,256
Carrying Amount | NAV
Financial assets:
Equity investments	960	0
Estimated Fair Value | (Level I)
Financial assets:
Cash and cash equivalents	47,691	119,440
Equity investments	368	200
Accrued interest receivable	3,916	5,652
Financial liabilities:
Other borrowings	58,426	58,328
Accrued interest payable	586	796
Estimated Fair Value | (Level II)
Financial assets:
Other interest bearing deposits	1,535	3,818
Securities available for sale "AFS"	203,068	144,233
Securities held to maturity "HTM"	69,177	43,784
Other investments	15,305	14,948
Loans held for sale	6,670	3,075
Financial liabilities:
FHLB advances	113,285	128,282
Estimated Fair Value | (Level III)
Financial assets:
Loans receivable, net	1,319,293	1,239,692
Mortgage servicing rights	4,312	3,285
Financial liabilities:
Deposits	1,388,390	1,292,104
Estimated Fair Value | NAV
Financial assets:
Equity investments	$ 960	$ 0

EARNINGS PER SHARE - Summary (D

EARNINGS PER SHARE - Summary (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Basic
Net income attributable to common shareholders	$ 21,266	$ 12,725
Weighted average common shares outstanding (shares)	10,717	11,162
Basic earnings per share (USD per share)	$ 1.98	$ 1.14
Diluted
Net income attributable to common shareholders	$ 21,266	$ 12,725
Weighted average common shares outstanding (shares)	10,717	11,162
Add: Dilutive stock options outstanding (shares)	10	0
Average shares and dilutive potential common shares (shares)	10,727	11,162
Diluted earnings per share (USD per share)	$ 1.98	$ 1.14
Additional common stock option shares that have not been included due to their antidilutive effect (shares)	21	69

OTHER COMPREHENSIVE INCOME (L_3

OTHER COMPREHENSIVE INCOME (LOSS) - Components of Other Comprehensive Income (Loss) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Before-Tax Amount
Other comprehensive income	$ (1,834)	$ 2,390
Tax Benefit (Expense)
Other comprehensive income (loss)	505	(429)
Net-of-Tax Amount
Other comprehensive income	(1,329)	1,961
Unrealized Gains (Losses) on Securities
Before-Tax Amount
Net unrealized (losses) gains arising during the period	(1,261)	2,546
Reclassification adjustment for gains included in net income	(573)	(156)
Tax Benefit (Expense)
Net unrealized (losses) gains arising during the period	352	(472)
Reclassification adjustment for gains included in net income	153	43
Net-of-Tax Amount
Net unrealized (losses) gains arising during the period	(909)	2,074
Reclassification adjustment for gains included in net income	(420)	(113)
Other comprehensive income	$ (1,834)	$ 2,705

OTHER COMPREHENSIVE INCOME (L_4

OTHER COMPREHENSIVE INCOME (LOSS) - Changes in the Accumulated Balances (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Changes in the accumulated balances for each component of other comprehensive income
Balance at beginning of period	$ 160,564	$ 150,553
Current year-to-date other comprehensive income	(1,329)	1,961
Balance at end of period	170,866	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)
Current year-to-date other comprehensive income	(1,834)	2,705
Balance at end of period	222	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	1,490	(471)
Balance at end of period	$ 161	$ 1,490

OTHER COMPREHENSIVE INCOME (L_5

OTHER COMPREHENSIVE INCOME (LOSS) - Reclassifications out of Accumulated Other Comprehensive Income (Loss) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Tax effect	$ 7,693	$ 4,555
Net income attributable to common stockholders	21,266	12,725
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	573	156
Tax effect	(153)	(43)
Net income attributable to common stockholders	$ 420	$ 113

CONDENSED FINANCIAL INFORMATI_3

CONDENSED FINANCIAL INFORMATION - PARENT COMPANY ONLY - Balance Sheet (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Assets
Cash and cash equivalents	$ 47,691	$ 119,440
TOTAL ASSETS	1,739,628	1,649,095
Liabilities and Stockholders’ Equity
Other borrowings	58,426	58,328
Other liabilities	11,274	11,449
Total liabilities	1,568,762	1,488,531
Total stockholders’ equity	170,866	160,564	$ 150,553
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY	1,739,628	1,649,095
Parent Company
Assets
Cash and cash equivalents	22,465	23,333
Equity investments	360	0
Other assets	386	375
Investment in subsidiary	206,427	195,563
TOTAL ASSETS	229,638	219,271
Liabilities and Stockholders’ Equity
Other borrowings	58,426	58,328
Other liabilities	346	379
Total liabilities	58,772	58,707
Total stockholders’ equity	170,866	160,564
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY	$ 229,638	$ 219,271

CONDENSED FINANCIAL INFORMATI_4

CONDENSED FINANCIAL INFORMATION - PARENT COMPANY ONLY - Statement of Operations (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Condensed Financial Statements, Captions [Line Items]
Interest income	$ 64,035	$ 64,527
Interest expense	10,368	14,272
Net interest income before provision for loan losses	53,667	50,255
Non-interest income	15,824	18,448
Non-interest expense	(40,532)	(43,673)
Benefit for income taxes	(7,693)	(4,555)
Net income attributable to common stockholders	21,266	12,725
Parent Company
Condensed Financial Statements, Captions [Line Items]
Interest income	0	0
Interest expense	2,946	2,458
Net interest income before provision for loan losses	(2,946)	(2,458)
Dividend income from bank subsidiary	12,500	10,500
Non-interest income	0	193
Non-interest expense	(673)	(848)
Net income before benefit for income taxes and equity in undistributed income of subsidiaries	8,881	7,387
Benefit for income taxes	989	860
Net earnings before equity in undistributed income of subsidiaries	9,870	8,247
Equity in undistributed income of subsidiaries	11,396	4,478
Net income attributable to common stockholders	$ 21,266	$ 12,725

CONDENSED FINANCIAL INFORMATI_5

CONDENSED FINANCIAL INFORMATION - PARENT COMPANY ONLY - Cash Flows (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Cash flows from operating activities:
Net income	$ 21,266	$ 12,725
Depreciation expense	2,255	1,954
Net change in:
Other assets	1,241	(1,791)
Other liabilities	(73)	581
Net cash provided by operating activities	21,599	23,785
Cash flows from investing activities:
Net cash used in investing activities	(163,201)	(61,815)
Cash flows from financing activities:
Proceeds from other borrowings, net of issuance costs	0	14,677
Amortization of debt issuance costs	98	91
Repurchase shares of common stock	(7,951)	(2,820)
Surrender of restricted shares of common stock	(30)	(27)
Common stock options exercised	52	0
Cash dividends paid	(2,511)	(2,372)
Net cash provided by financing activities	69,853	101,630
Net (decrease) increase in cash and cash equivalents	(71,749)	63,600
Cash and cash equivalents at beginning of period	119,440	55,840
Cash and cash equivalents at end of period	47,691	119,440
Parent Company
Cash flows from operating activities:
Net income	21,266	12,725
Depreciation expense	12	12
Stock based compensation expense	8	14
Adjustments to reconcile net income to net cash provided by operating activities - Equity in undistributed income of subsidiary	(23,896)	(14,978)
Net change in:
Other assets	(23)	(55)
Other liabilities	(33)	313
Net cash provided by operating activities	(2,666)	(1,969)
Cash flows from investing activities:
Purchase of equity securities	(360)	0
Net cash used in investing activities	(360)	0
Cash flows from financing activities:
Proceeds from other borrowings, net of issuance costs	0	14,677
Amortization of debt issuance costs	98	91
Repurchase shares of common stock	(7,951)	(2,820)
Surrender of restricted shares of common stock	(30)	(27)
Common stock options exercised	52	0
Dividend from bank to holding company	12,500	10,500
Cash dividends paid	(2,511)	(2,372)
Net cash provided by financing activities	2,158	20,049
Net (decrease) increase in cash and cash equivalents	(868)	18,080
Cash and cash equivalents at beginning of period	23,333	5,253
Cash and cash equivalents at end of period	$ 22,465	$ 23,333