Citizens Community Bancorp (CZWI) 10-Q 7 Nov 22 2022 Q3 Quarterly report Financial data

Cover

Cover - shares	9 Months Ended
	Sep. 30, 2022	Nov. 07, 2022
Cover [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 30, 2022
Document Transition Report	false
Entity File Number	001-33003
Entity Registrant Name	CITIZENS COMMUNITY BANCORP, INC.
Entity Incorporation, State or Country Code	MD
Entity Tax Identification Number	20-5120010
Entity Address, Address Line One	2174 EastRidge Center
Entity Address, City or Town	Eau Claire
Entity Address, State or Province	WI
Entity Address, Postal Zip Code	54701
City Area Code	715
Local Phone Number	836-9994
Title of 12(b) Security	Common Stock, $.01 par value per share
Trading Symbol	CZWI
Security Exchange Name	NASDAQ
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		10,483,610
Entity Central Index Key	0001367859
Amendment Flag	false
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	Q3
Current Fiscal Year End Date	--12-31

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Assets
Cash and cash equivalents	$ 29,411	$ 47,691
Other interest bearing deposits	368	1,511
Securities available for sale "AFS"	167,764	203,068
Securities held to maturity "HTM"	97,610	71,141
Equity investments	1,461	1,328
Other investments	15,907	15,305
Loans receivable	1,375,876	1,310,963
Allowance for loan losses	(17,217)	(16,913)
Loans receivable, net	1,358,659	1,294,050
Loans held for sale	666	6,670
Mortgage servicing rights, net	4,371	4,161
Office properties and equipment, net	21,427	21,169
Accrued interest receivable	4,716	3,916
Intangible assets	2,701	3,898
Goodwill	31,498	31,498
Foreclosed and repossessed assets, net	1,584	1,408
Bank owned life insurance ("BOLI")	24,784	24,312
Other assets	17,275	8,502
TOTAL ASSETS	1,780,202	1,739,628
Liabilities:
Deposits	1,434,368	1,387,535
Federal Home Loan Bank (“FHLB”) and Federal Reserve Bank (“FRB”) advances	102,530	111,527
Other borrowings	72,351	58,426
Other liabilities	7,634	11,274
Total liabilities	1,616,883	1,568,762
Stockholders’ Equity:
Common stock—$0.01 par value, authorized 30,000,000; 10,478,210 and 10,502,442 shares issued and outstanding, respectively	105	105
Additional paid-in capital	119,638	119,925
Retained earnings	60,833	50,675
Accumulated other comprehensive (loss) income	(17,257)	161
Total stockholders’ equity	163,319	170,866
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY	$ 1,780,202	$ 1,739,628

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Sep. 30, 2022	Dec. 31, 2021
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)	10,478,210	10,502,442
Common stock outstanding (shares)	10,478,210	10,502,442

Consolidated Statements of Oper

Consolidated Statements of Operations (unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Interest and dividend income:
Interest and fees on loans	$ 15,937	$ 14,537	$ 44,597	$ 43,014
Interest on investments	2,022	1,638	5,441	4,260
Total interest and dividend income	17,959	16,175	50,038	47,274
Interest expense:
Interest on deposits	1,681	1,354	3,734	4,589
Interest on FHLB and FRB borrowed funds	568	389	1,176	1,183
Interest on other borrowed funds	1,253	744	3,237	2,217
Total interest expense	3,502	2,487	8,147	7,989
Net interest income before provision for loan losses	14,457	13,688	41,891	39,285
Provision for loan losses	375	0	775	0
Net interest income after provision for loan losses	14,082	13,688	41,116	39,285
Non-interest income:
Service charges on deposit accounts	535	463	1,505	1,256
Interchange income	597	600	1,760	1,776
Loan servicing income	611	842	1,912	2,560
Gain on sale of loans	194	1,014	1,330	4,131
Loan fees and service charges	267	118	500	547
Net gains (losses) on investment securities	(55)	73	(167)	344
Other	323	338	717	801
Total non-interest income	2,472	3,448	7,557	11,415
Non-interest expense:
Compensation and related benefits	5,900	5,718	16,887	16,736
Occupancy	1,429	1,313	4,137	3,943
Data processing	1,382	1,582	4,098	4,374
Amortization of intangible assets	399	399	1,197	1,197
Mortgage servicing rights expense, net	197	37	65	28
Advertising, marketing and public relations	300	220	762	577
FDIC premium assessment	119	148	352	395
Professional services	382	328	1,152	1,192
Gain on repossessed assets, net	(8)	(3)	(17)	(149)
New market tax credit depletion	163	0	488	0
Other	1,014	578	2,286	1,714
Total non-interest expense	11,277	10,320	31,407	30,007
Income before provision for income tax	5,277	6,816	17,266	20,693
Provision for income taxes	1,284	1,819	4,201	5,484
Net income attributable to common stockholders	$ 3,993	$ 4,997	$ 13,065	$ 15,209
Per share information:
Basic earnings (USD per share)	$ 0.38	$ 0.47	$ 1.24	$ 1.41
Diluted earnings (USD per share)	0.38	0.47	1.24	1.41
Cash dividends paid (USD per share)	$ 0	$ 0	$ 0.26	$ 0.23

Consolidated Statements of Comp

Consolidated Statements of Comprehensive (Loss) Income (unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Statement of Comprehensive Income [Abstract]
Net income attributable to common stockholders	$ 3,993	$ 4,997	$ 13,065	$ 15,209
Securities available for sale
Net unrealized (losses) gains arising during period, net of tax	(4,980)	(797)	(17,418)	(201)
Reclassification adjustment for net gains included in net income, net of tax	0	(31)	0	(57)
Other comprehensive (loss) income, net of tax	(4,980)	(828)	(17,418)	(258)
Comprehensive (loss) income	$ (987)	$ 4,169	$ (4,353)	$ 14,951

Consolidated Statement of Chang

Consolidated Statement of Changes in Stockholders' Equity (unaudited) - USD ($) $ in Thousands	Total	Common Stock	Common Stock Equity Incentive Plan	Common Stock 2019 Performance Plan	Additional Paid-In Capital	Retained Earnings	Accumulated Other Comprehensive Income (loss)
Balance at beginning of period (shares) at Dec. 31, 2020		11,056,349
Balance at beginning of period at Dec. 31, 2020	$ 160,564	$ 111			$ 126,154	$ 32,809	$ 1,490
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	5,506					5,506
Other comprehensive income (loss), net of tax	(486)						(486)
Forfeiture of unvested shares (shares)		(1,500)
Surrender of restricted shares of common stock (shares)		(895)
Surrender of restricted shares of common stock	(10)				(10)
Restricted common stock awarded under the equity incentive plan (shares)			64,399
Common stock repurchased (shares)		(224,481)
Common stock repurchased	(2,575)	$ (2)			(2,552)	(21)
Stock option expense	3				3
Amortization of restricted stock	171				171
Cash dividends	(2,511)					(2,511)
Balance at end of period (shares) at Mar. 31, 2021		10,893,872
Balance at end of period at Mar. 31, 2021	160,662	$ 109			123,766	35,783	1,004
Balance at beginning of period (shares) at Dec. 31, 2020		11,056,349
Balance at beginning of period at Dec. 31, 2020	160,564	$ 111			126,154	32,809	1,490
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	15,209
Other comprehensive income (loss), net of tax	(258)
Balance at end of period (shares) at Sep. 30, 2021		10,518,885
Balance at end of period at Sep. 30, 2021	165,926	$ 105			119,929	44,660	1,232
Balance at beginning of period (shares) at Dec. 31, 2020		11,056,349
Balance at beginning of period at Dec. 31, 2020	$ 160,564	$ 111			126,154	32,809	1,490
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Common stock options exercised (shares)	5,800
Balance at end of period (shares) at Dec. 31, 2021	10,502,442	10,502,442
Balance at end of period at Dec. 31, 2021	$ 170,866	$ 105			119,925	50,675	161
Balance at beginning of period (shares) at Mar. 31, 2021		10,893,872
Balance at beginning of period at Mar. 31, 2021	160,662	$ 109			123,766	35,783	1,004
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	4,706					4,706
Other comprehensive income (loss), net of tax	1,056						1,056
Surrender of restricted shares of common stock (shares)		(1,149)
Surrender of restricted shares of common stock	(15)				(15)
Common stock options exercised (shares)		2,000
Common stock options exercised	17				17
Common stock repurchased (shares)		(198,648)
Common stock repurchased	(2,634)	$ (2)			(2,260)	(372)
Stock option expense	2				2
Amortization of restricted stock	222				222
Balance at end of period (shares) at Jun. 30, 2021		10,696,075
Balance at end of period at Jun. 30, 2021	164,016	$ 107			121,732	40,117	2,060
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	4,997					4,997
Other comprehensive income (loss), net of tax	(828)						(828)
Surrender of restricted shares of common stock (shares)		(222)
Surrender of restricted shares of common stock	(3)				(3)
Common stock options exercised (shares)		3,800
Common stock options exercised	35				35
Common stock repurchased (shares)		(180,768)
Common stock repurchased	(2,514)	$ (2)			(2,058)	(454)
Stock option expense	2				2
Amortization of restricted stock	221				221
Balance at end of period (shares) at Sep. 30, 2021		10,518,885
Balance at end of period at Sep. 30, 2021	165,926	$ 105			119,929	44,660	1,232
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	6,057					6,057
Other comprehensive income (loss), net of tax	(1,071)						(1,071)
Surrender of restricted shares of common stock (shares)		(143)
Surrender of restricted shares of common stock	(2)				(2)
Common stock repurchased (shares)		(16,300)
Common stock repurchased	(228)				(186)	(42)
Stock option expense	1				1
Amortization of restricted stock	$ 183				183
Balance at end of period (shares) at Dec. 31, 2021	10,502,442	10,502,442
Balance at end of period at Dec. 31, 2021	$ 170,866	$ 105			119,925	50,675	161
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	4,706					4,706
Other comprehensive income (loss), net of tax	(7,123)						(7,123)
Surrender of restricted shares of common stock (shares)		(10,119)
Surrender of restricted shares of common stock	(141)				(141)
Restricted common stock awarded under the equity incentive plan (shares)			38,586	11,834
Common stock options exercised (shares)		2,500
Common stock options exercised	20				20
Common stock repurchased (shares)		(18,462)
Common stock repurchased	(288)				(211)	(77)
Stock option expense	1				1
Amortization of restricted stock	195				195
Cash dividends	(2,742)					(2,742)
Balance at end of period (shares) at Mar. 31, 2022		10,526,781
Balance at end of period at Mar. 31, 2022	$ 165,494	$ 105			119,789	52,562	(6,962)
Balance at beginning of period (shares) at Dec. 31, 2021	10,502,442	10,502,442
Balance at beginning of period at Dec. 31, 2021	$ 170,866	$ 105			119,925	50,675	161
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	13,065
Other comprehensive income (loss), net of tax	$ (17,418)
Common stock options exercised (shares)	2,500
Balance at end of period (shares) at Sep. 30, 2022	10,478,210	10,478,210
Balance at end of period at Sep. 30, 2022	$ 163,319	$ 105			119,638	60,833	(17,257)
Balance at beginning of period (shares) at Mar. 31, 2022		10,526,781
Balance at beginning of period at Mar. 31, 2022	165,494	$ 105			119,789	52,562	(6,962)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	4,366					4,366
Other comprehensive income (loss), net of tax	(5,315)						(5,315)
Forfeiture of unvested shares (shares)		(866)
Restricted common stock awarded under the equity incentive plan (shares)		4,500
Stock option expense	1				1
Amortization of restricted stock	197				197
Balance at end of period (shares) at Jun. 30, 2022		10,530,415
Balance at end of period at Jun. 30, 2022	164,743	$ 105			119,987	56,928	(12,277)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	3,993					3,993
Other comprehensive income (loss), net of tax	(4,980)						(4,980)
Forfeiture of unvested shares (shares)		(1,260)
Surrender of restricted shares of common stock (shares)		(120)
Surrender of restricted shares of common stock	(2)				(2)
Restricted common stock awarded under the equity incentive plan (shares)		2,136
Common stock repurchased (shares)		(52,961)
Common stock repurchased	(691)				(603)	(88)
Stock option expense	1				1
Amortization of restricted stock	$ 255				255
Balance at end of period (shares) at Sep. 30, 2022	10,478,210	10,478,210
Balance at end of period at Sep. 30, 2022	$ 163,319	$ 105			$ 119,638	$ 60,833	$ (17,257)

Consolidated Statement of Cha_2

Consolidated Statement of Changes in Stockholders' Equity (unaudited) (Parenthetical) - $ / shares	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Statement of Stockholders' Equity [Abstract]
Cash dividends paid (USD per share)	$ 0.26	$ 0.23

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (unaudited) - USD ($) $ in Thousands	3 Months Ended					9 Months Ended		12 Months Ended
	Sep. 30, 2022	Mar. 31, 2022	Dec. 31, 2021	Sep. 30, 2021	Mar. 31, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021
Cash flows from operating activities:
Net income attributable to common stockholders	$ 3,993	$ 4,706	$ 6,057	$ 4,997	$ 5,506	$ 13,065	$ 15,209
Adjustments to reconcile net income to net cash provided by operating activities:
Premium amortization, net of discount accretion on investment securities						59	59
Depreciation expense						1,773	1,669
Provision for loan losses						775	0
Net realized loss (gain) on equity securities						167	(266)
Net realized gain on debt securities						0	(78)
Increase in mortgage servicing rights resulting from transfers of financial assets						(275)	(858)
Mortgage servicing rights amortization and impairment, net						65	28
Amortization of intangible assets	399			399		1,197	1,197
Amortization of restricted stock						647	614
Net stock based compensation expense						3	7
Loss on sale of office properties and equipment						271	22
Decrease in deferred income taxes						252	726
Increase in cash surrender value of life insurance						(472)	(465)
Net gain from disposals of foreclosed and repossessed assets						(17)	(150)
Gain on sale of loans held for sale, net						(1,330)	(4,131)
New market tax credit depletion	163			0		488	0
Net change in:
Loans held for sale						7,334	5,531
Accrued interest receivable and other assets						356	529
Other liabilities						(3,625)	(2,023)
Total adjustments						7,668	2,411
Net cash provided by operating activities						20,733	17,620
Cash flows from investing activities:
Net decrease in other interest bearing deposits						1,143	2,240
Purchase of available for sale securities						(10,543)	(123,756)
Proceeds from principal payments of available for sale securities						21,799	24,189
Proceeds from sales of available for sale securities	0			7,153		0	9,118
Purchase of held to maturity securities						(35,342)	(34,114)
Proceeds from principal payments and maturities of held to maturity securities						8,838	9,846
Purchase of equity investments						(300)	0
Net (purchases) sales of other investments						(602)	122
Proceeds from sales of foreclosed and repossessed assets						56	507
Net increase in loans						(65,476)	(11,374)
Net capital expenditures						(2,446)	(2,368)
Proceeds from disposal of office properties and equipment						14	38
New market tax credit investment						(4,056)	0
Net cash used in investing activities						(86,915)	(125,552)
Cash flows from financing activities:
Federal Home Loan Bank advances						72,000	0
Amortization of fair value adjustments for acquired Federal Home Loan Bank advances						3	14
Federal Home Loan Bank advance call payments						(55,000)	0
Federal Home Loan Bank advance termination payments						(15,015)	(8,102)
Federal Home Loan Bank maturities						(11,000)	(4,000)
Amortization of debt issuance costs						340	72
Proceeds from other borrowings, net of origination costs						34,191	0
Other borrowings principal reductions						(20,606)	0
Net increase in deposits						46,833	113,059
Repurchase shares of common stock						(979)	(7,723)
Surrender of restricted shares of common stock						(143)	(28)
Common stock options exercised						20	52	$ 52
Cash dividends paid						(2,742)	(2,511)
Net cash provided by financing activities						47,902	90,833
Net decrease in cash and cash equivalents						(18,280)	(17,099)
Cash and cash equivalents at beginning of period		$ 47,691	102,341		$ 119,440	47,691	119,440	119,440
Cash and cash equivalents at end of period	$ 29,411		$ 47,691	$ 102,341		29,411	102,341	$ 47,691
Cash paid during the period for:
Interest on deposits						3,784	4,725
Interest on borrowings						4,698	3,664
Income taxes						3,365	5,250
Supplemental noncash disclosure:
Transfers from loans receivable to other real estate owned ("OREO")						92	45
Transfers from office properties and equipment to foreclosed and repossessed assets						$ 130	$ 79

NATURE OF BUSINESS AND SUMMARY

NATURE OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Sep. 30, 2022
Accounting Policies [Abstract]
NATURE OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NATURE OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The consolidated financial statements of Citizens Community Federal N.A. (the “Bank”) included herein have been included by its parent company, Citizens Community Bancorp, Inc. (the “Company”) pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”) for interim financial statements. As used in this quarterly report, the terms “we”, “us”, “our”, and “Citizens Community Bancorp, Inc.” mean the Company and its wholly owned subsidiary, the Bank, unless the context indicates other meaning. The Bank is a national banking association (a “National Bank”) and operates under the title of Citizens Community Federal National Association (“Citizens Community Federal N.A.” or “Bank” or “CCFBank”). The Company is a bank holding company, supervised by the Federal Reserve Bank of Minneapolis, and operates under the title of Citizens Community Bancorp, Inc. The U.S. Office of the Comptroller of the Currency (the “OCC”), is the primary federal regulator for the Bank. The consolidated income of the Company is principally derived from the income of the Bank, the Company’s wholly owned subsidiary, serving customers in Wisconsin and Minnesota through 24 branch locations. Its primary markets include the Chippewa Valley Region in Wisconsin, the Mankato and Twin Cities markets in Minnesota, and various rural communities around these areas. The Bank offers traditional community banking services to businesses, agricultural operators and consumers, including one-to-four family residential mortgages. The Bank is subject to competition from other financial institutions and non-financial institutions providing financial products. Additionally, the Bank is subject to the regulations of certain regulatory agencies and undergoes periodic examination by those regulatory agencies. In preparing these consolidated financial statements, we evaluated the events and transactions that occurred subsequent to the September 30, 2022, balance sheet date and through the date the financial statements were available to be issued for items that should potentially be recognized or disclosed in these consolidated financial statements. The accompanying consolidated interim financial statements are unaudited. However, in the opinion of management, all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation have been included. Unless otherwise stated herein, and except for shares and per share amounts, all amounts are in thousands. Principles of Consolidation – The accompanying consolidated financial statements include the accounts of the Company and the Bank. All significant intercompany accounts and transactions have been eliminated. Use of Estimates –Preparation of consolidated financial statements in conformity with accounting principles generally accepted in the United States of America (“U.S. GAAP”) requires management to make estimates and assumptions that affect the amounts reported in the consolidated financial statements and accompanying disclosures. These estimates are based on management’s best knowledge of current events and actions the Company may undertake in the future. Estimates are used in accounting for, among other items, fair value of financial instruments, the allowance for loan losses, mortgage servicing rights, foreclosed and repossessed assets, valuation of intangible assets arising from acquisitions, useful lives for depreciation and amortization, valuation of goodwill and long-lived assets, stock based compensation, deferred tax assets, uncertain income tax positions and contingencies. Management does not anticipate any material changes to estimates made herein in the near term. Factors that may cause sensitivity to the aforementioned estimates include but are not limited to: those items described under the caption “Risk Factors” in Item 1A of the annual report on Form 10-K for the year ended December 31, 2021, filed with the SEC on March 2, 2022; the matters described in “Risk Factors” in Item 1A of the quarterly reports on Form 10-Q for the quarter ended March 31, 2022 and June 30, 2022, filed with the SEC on May 4, 2022 and August 4, 2022, respectively; the matters described in “Risk Factors” in Item 1A of this Form 10-Q; external market factors such as market interest rates and unemployment rates; changes to operating policies and procedures and changes in applicable banking regulations. Actual results may ultimately differ from estimates, although management does not generally believe such differences would materially affect the consolidated financial statements in any individual reporting period. Investment Securities; Held to Maturity and Available for Sale – Management determines the appropriate classification of investment securities at the time of purchase and reevaluates such designation as of the date of each balance sheet. Securities are classified as held to maturity when the Company has the positive intent and ability to hold the securities to maturity. Held to maturity securities are stated at amortized cost. Investment securities not classified as held to maturity are classified as available for sale. Available for sale securities are stated at fair value, with unrealized holding gains and losses being reported in other comprehensive income (loss), net of tax. Unrealized losses deemed other-than-temporary due to credit issues are reported in the Company’s net income in the period in which the losses arise. Realized gains or losses on sales of available for sale securities are calculated with the specific identification method and are included in the consolidated statements of operations under net gains on investment securities. Interest income includes amortization of purchase premium or accretion of purchase discount. Amortization of premiums and accretion of discounts are recognized in interest income using the interest method over the estimated lives of the securities. The Company evaluates securities for other-than-temporary impairment at least on a quarterly basis, and more frequently when economic or market concerns warrant such evaluation. As part of such monitoring, the credit quality of individual securities and their issuer is assessed. Significant inputs used to measure the amount of other-than-temporary impairment related to credit loss include, but are not limited to: the Company’s intent and ability to sell the debt security prior to recovery, that it is more likely than not that the Company will not sell the security prior to recovery, default and delinquency rates of the underlying collateral, remaining credit support, and historical loss severities. Adjustments to market value of available for sale securities that are considered temporary are recorded in other comprehensive income or loss as separate components of stockholders’ equity, net of tax. If the unrealized loss of a security is identified as other-than-temporary based on information available, such as the decline in the creditworthiness of the issuer, external market ratings, or the anticipated or realized elimination of associated dividends, such impairments are further analyzed to determine if credit loss exists. If there is a credit loss, it will be recorded in the Company’s consolidated statement of operations. Non-credit components of the unrealized losses on available for sale securities will continue to be recognized in other comprehensive income (loss), net of tax. Equity 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 (“FRB”) System and the Federal Home Loan Bank (“FHLB”) System, the Bank is required to maintain an investment in the capital stock of these entities. These securities are “restricted” in that they can only be sold back to the respective institutions or another member institution at par. Therefore, they are less liquid than other exchange traded equity securities. As no ready market exists for these stocks, and they have no quoted market value, these investments are carried at cost and periodically evaluated for impairment based on the ultimate recovery of par value. Cash dividends are reported as other income in the consolidated statement of operations. Also included in other investments is stock of our correspondent bank, Bankers’ Bank, without readily determinable fair value. This stock is carried at cost plus or minus changes resulting from observable price changes in orderly transactions for this stock, less other-than-temporary impairment charges, if any. Management’s evaluation for impairment of these other investments, includes consideration of the financial condition and other available relevant information of the issuer. Based on management’s quarterly evaluation, no impairment has been recorded on these securities. Other investments totaling $15,907 at September 30, 2022 consisted of $8,011 of FHLB stock, $5,667 of Federal Reserve Bank stock and $2,229 of Bankers’ Bank stock. Other investments totaling $15,305 at December 31, 2021 consisted of $7,877 of FHLB stock and $5,200 of Federal Reserve Bank stock and $2,228 of Bankers’ Bank stock. Loans – Loans that management has the intent and ability to hold for the foreseeable future or until maturity or payoff are reported at the principal balance outstanding, net of: deferred loan fees and costs, accretable yield on acquired loans and non-accretable discount on purchased credit impaired (PCI) loans. Interest income is accrued on the unpaid principal balance of these loans. Loan origination fees, net of certain direct origination costs, are deferred and recognized in interest income using the interest method over the contractual life of the loan with no prepayments assumed. If the loan is prepaid, any unamortized net fee is recognized at this time. Late charge fees are recognized into income when collected. Interest income on commercial, mortgage and consumer loans is discontinued according to the following schedules: • Commercial/agricultural real estate loans past due 90 days or more; • Commercial and industrial/agricultural operating loans past due 90 days or more; • Closed end consumer installment loans past due 120 days or more; and • Residential mortgage loans and open ended consumer installment loans past due 180 days or more. Past due status is based on the contractual terms of the loan. In all cases, loans are placed on nonaccrual status or charged off at an earlier date if collection of principal or interest is considered doubtful. All interest accrued but not received for a loan placed on nonaccrual status is reversed against interest income. Interest received on such loans is accounted for on the cash basis or cost recovery method until qualifying for return to accrual status. Loans are returned to accrual status when payments are made that bring the loan account current with the contractual term of the loan and a six month payment history has been established. Interest on accruing troubled debt restructured (“TDR”) loans, less than 90 days delinquent, is recognized as income as it accrues, based on the revised terms of the loan over an established period of continued payment. Residential mortgage loans and open ended consumer installment loans are charged off to estimated net realizable value less estimated selling costs at the earlier of when (a) the loan is deemed by management to be uncollectible, or (b) the loan becomes past due 180 days or more. Closed ended consumer installment loans are charged off to net realizable value at the earlier of when (a) the loan is deemed by management to be uncollectible, or (b) the loan becomes past due 120 days or more. Commercial/agricultural real estate, commercial and industrial and agricultural operating loans are charged off to net realizable value at the earlier of when (a) the loan is deemed by management to be uncollectible, or (b) the loan becomes past due 90 days or more. Allowance for Loan Losses – The allowance for loan losses (“ALL”) is a valuation allowance for probable and inherent credit losses in our loan portfolio. Loan losses are charged against the ALL when management believes that the collectability of a loan balance is unlikely. Subsequent recoveries, if any, are credited to the ALL. Management estimates the required ALL balance taking into account the following factors: past loan loss experience; the nature, volume and composition of our loan portfolio; known and inherent risks in our portfolio; information about specific borrowers’ ability to repay; estimated collateral values; current economic conditions; and other relevant factors determined by management. The ALL consists of specific and general components. The specific component relates to loans that are individually classified as impaired. The general component covers non-impaired loans and is based on historical loss experience adjusted for certain qualitative factors. The entire ALL balance is available for any loan that, in management’s judgment, should be charged off. A loan is impaired when full payment under the loan terms is not expected. Impaired loans consist of all TDRs, as well as individual loans not considered a TDR, that are either (1) rated substandard or worse, (2) on nonaccrual status or (3) PCI loans which are impaired at the time of acquisition. Substandard loans, as defined by the OCC, our primary banking regulator, are loans that are inadequately protected by the current sound worth and paying capacity of the obligor or of the collateral pledged, if any. All TDRs are individually evaluated for impairment. See Note 3, “Loans, Allowance for Loan Losses and Impaired Loans” for more information on what we consider to be a TDR. For TDR’s or substandard loans deemed to be impaired, a specific ALL allocation may be established so that the loan is reported, net, at the lower of (a) its outstanding principal balance; (b) the present value of the loan’s estimated future cash flows using the loan’s existing rate; or (c) at the fair value of any loan collateral, less estimated disposal costs, if repayment is expected solely from the underlying collateral of the loan. For TDRs less than 90+ days past due, and certain substandard loans that are less than 90+ days delinquent, the likelihood of the loan migrating to over 90 days past due is also taken into account when determining the specific ALL allocation for these particular loans. Large groups of smaller balance homogeneous loans, such as non-TDR commercial, consumer and residential real estate loans, are collectively evaluated for ALL purposes, and accordingly, are not separately identified for ALL disclosures. Acquired Loans— Loans acquired in connection with acquisitions are recorded at their acquisition-date fair value with no carryover of related allowance for loan losses. Any allowance for loan loss on these pools reflect only losses incurred after the acquisition (meaning the present value of all cash flows expected at acquisition that no longer are expected to be received). Determining the fair value of the acquired loans involves estimating the principal and interest cash flows expected to be collected on the loans and discounting those cash flows at a market rate of interest. Management considers a number of factors in evaluating the acquisition-date fair value including: the remaining life of the acquired loans, delinquency status, estimated prepayments, payment options and other loan features, internal risk grade, estimated value of the underlying collateral and interest rate environment. Acquired loans that met the criteria for nonaccrual of interest prior to the acquisition may be considered performing upon acquisition, regardless of whether the customer is contractually delinquent, if we can reasonably estimate the timing and amount of the expected cash flows on such loans and if we expect to fully collect the new carrying value of the loans. As such, we may no longer consider the loan to be nonaccrual or nonperforming and may accrue interest on these loans, including the impact of any accretable yield. Loans acquired with deteriorated credit quality are accounted for in accordance with Accounting Standards Codification (“ASC”) 310-30, Loans and Debt Securities Acquired with Deteriorated Credit Quality (ASC 310-30) if, at acquisition, the loans have evidence of credit quality deterioration since origination and it is probable that all contractually required payments will not be collected. At acquisition, the Company considers several factors as indicators that an acquired loan has evidence of deterioration in credit quality. These factors include, but are not limited to: loans 90 days or more past due, loans with an internal risk grade of substandard or below, loans classified as non-accrual by the acquired institution, and loans that have been previously modified in a troubled debt restructuring. Under the ASC 310-30 model, the excess of cash flows expected to be collected at acquisition over recorded fair value is referred to as the accretable yield and is the interest component of expected cash flow. The accretable discount is recognized into income over the remaining life of the loan if the timing and/or amount of cash flows expected to be collected can be reasonably estimated (the accretion method). If the timing or amount of cash flows expected to be collected cannot be reasonably estimated, the cost recovery method of income recognition is used. The difference between the loan’s total scheduled principal and interest payments over all cash flows expected to be collected at acquisition, considering the impact of prepayments, is referred to as the non-accretable difference. The non-accretable difference represents contractually required principal and interest payments which the Company does not expect to collect. Over the life of the loan, management continues to estimate cash flows expected to be collected. Decreases in expected cash flows are recognized as impairments through a charge to the provision for loan losses resulting in an increase in the allowance for loan losses. Subsequent improvements in cash flows result in first, reversal of existing valuation allowances recognized subsequent to acquisition, if any, and next, an increase in the amount of accretable discount to be subsequently recognized in interest income on a prospective basis over the loan’s remaining life. Acquired loans that were not individually determined to be purchased with deteriorated credit quality are accounted for in accordance with ASC 310-20, Nonrefundable Fees and Other Costs (ASC 310-20), whereby the premium or discount derived from the fair market value adjustment, on a loan-by-loan or pooled basis, is recognized into interest income on a level yield basis over the remaining expected life of the loan or pool. For all acquired loans, the outstanding loan balances less any related accretable discount and/or non-accretable difference is referred to as the loans’ carrying amount. Loans Held for Sale — Loans held for sale are those loans the Company has the intent to sell in the foreseeable future. They are carried at the lower of aggregate cost or fair value. Gains and losses on sales of loans are recognized at settlement dates, and are determined by the difference between the sales proceeds and the carrying value of the loans after allocating costs to servicing rights retained. Such gains and losses are included as non-interest income in the consolidated statements of operations. All sales are made without recourse. Interest rate lock commitments on mortgage loans to be funded and sold are valued at fair value, and are included in other assets or liabilities, if material. Transfers of financial assets— Transfers of financial assets are accounted for as sales when control over the assets has been surrendered. Control over transferred assets is deemed to be surrendered when (1) the assets have been isolated from the entity, (2) the transferee obtains the right, free of conditions that constrain it from taking advantage of that right, to pledge or exchange the transferred assets, and (3) the entity does not maintain effective control over the transferred assets through an agreement to repurchase them before maturity. Mortgage Servicing Rights— Mortgage servicing rights (“MSR”) assets result as the Company sells loans to investors in the secondary market and retains the rights to service mortgage loans sold to others. MSR assets are initially measured at fair value; assessed for impairment at least annually; carried at the lower of the initial capitalized amount, net of accumulated amortization, or estimated fair value. MSR assets are amortized in proportion to and over the period of estimated net servicing income, with the amortization recorded in non-interest expense in the consolidated statement of operations. The valuation of MSRs and related amortization, included in mortgage servicing rights expense in the consolidated statements of operations, thereon are based on numerous factors, assumptions and judgments, such as those for: changes in the mix of loans, interest rates, prepayment speeds, and default rates. Changes in these factors, assumptions and judgments may have a material effect on the valuation and amortization of MSRs. Although management believes that the assumptions used to evaluate the MSRs for impairment are reasonable, future adjustment may be necessary if future economic conditions differ substantially from the economic assumptions used to determine the value of MSRs. Servicing fee income, which is reported on the consolidated statements of operations in non-interest income as loan servicing fee income, is recorded for fees earned for servicing loans. The fees are based on a contractual percentage of outstanding principal; or a fixed amount per loan and are recorded as income when earned. Goodwill and other intangible assets— The Company accounts for goodwill and other intangible assets in accordance with ASC Topic 350, “Intangibles - Goodwill and Other.” The Company records the excess of the cost of acquired entities over the fair value of identifiable tangible and intangible assets acquired, less liabilities assumed, as goodwill. On a periodic basis, management assesses whether events or changes in circumstances indicate that the carrying amounts of the intangible assets may be impaired. Goodwill is not amortized but, instead, is subject to impairment tests on at least an annual basis, and more frequently if an event occurs or circumstances change that would more likely than not reduce the fair value of a reporting unit below its carrying amount. A reporting unit is defined as any distinct, separately identifiable component of the Company’s one operating segment for which complete, discrete financial information is available and reviewed regularly by the segment’s management. The Company has one reporting unit as of September 30, 2022, 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. 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. New Markets Tax Credits - As a part of its commitment to the communities it serves, in the first quarter of 2022, the Company made an investment in an LLC that is sponsoring a community development project that has been awarded a New Markets Tax Credit (NMTC) through the U.S. Department of the Treasury’s Community Development Financial Institutions Fund. This investment is Community Reinvestment Act eligible and is designed to generate a return primarily through the realization of the tax credit. This LLC is considered a Variable Interest Entity (VIE) as the Company represents the holder of the equity investment at risk, but does not have the ability to direct the activities that most significantly affect the performance of the LLC. As such, the Company is not the primary beneficiary of the VIE and the LLC has not been consolidated. The investment is accounted for using the equity method of accounting and is amortized through non-interest expense as the related tax credits are utilized. The utilization of the tax credit is recognized as a reduction in income tax expense. As of September 30, 2022, the carrying amount of this investment, which is included in other assets in the consolidated balance sheets, was $3,528. The risk of loss with this investment is limited to its carrying value and is tied to its ability to operate in compliance with the rules and regulations necessary for the qualification of the tax credit generated by the investment. As of September 30, 2022, there were no known instances of noncompliance associated with the investment. 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 basis. Deferred tax assets and liabilities are measured using enacted tax rates that will apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized as income or expense in the period that includes the enactment date. The Company regularly reviews the carrying amount of its net deferred tax assets to determine if the establishment of a valuation allowance is necessary. If based on the available evidence, it is more likely than not that all or a portion of the Company’s net deferred tax assets will not be realized in future periods, a deferred tax valuation allowance would be established. Consideration is given to various positive and negative factors that could affect the realization of the deferred tax assets. In evaluating this available evidence, management considers, among other things, historical performance, expectations of future earnings, the ability to carry back losses to recoup taxes previously paid, the length of statutory carry forward periods, any experience with utilization of operating loss and tax credit carry forwards not expiring, tax planning strategies and timing of reversals of temporary differences. Significant judgment is required in assessing future earnings trends and the timing of reversals of temporary differences. Accordingly, the Company’s evaluation is based on current tax laws as well as management’s expectations of future performance. Revenue Recognition - The Company’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 c

INVESTMENT SECURITIES

INVESTMENT SECURITIES	9 Months Ended
	Sep. 30, 2022
Investments, Debt and Equity Securities [Abstract]
INVESTMENT SECURITIES	INVESTMENT SECURITIES The amortized cost, estimated fair value and related unrealized gains and losses on securities available for sale and held to maturity as of September 30, 2022 and December 31, 2021, respectively, were as follows: Available for sale securities Amortized Gross Gross Estimated September 30, 2022 U.S. government agency obligations $ 19,357 $ 210 $ 253 $ 19,314 Mortgage-backed securities 99,198 — 19,271 79,927 Corporate debt securities 41,861 — 3,751 38,110 Corporate asset-based securities 31,149 — 736 30,413 Total available for sale securities $ 191,565 $ 210 $ 24,011 $ 167,764 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-based securities 33,902 133 127 33,908 Total available for sale securities $ 202,846 $ 1,385 $ 1,163 $ 203,068 Held to maturity securities Amortized Gross Gross Estimated September 30, 2022 Obligations of states and political subdivisions $ 600 $ — $ 54 $ 546 Mortgage-backed securities 97,010 7 20,330 76,687 Total held to maturity securities $ 97,610 $ 7 $ 20,384 $ 77,233 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 At September 30, 2022, the Bank has pledged mortgage-backed securities with a carrying value of $5,519 as collateral against a borrowing line of credit with the Federal Reserve Bank. However, as of September 30, 2022, there were no borrowings outstanding on this Federal Reserve Bank line of credit. As of September 30, 2022, the Bank has pledged U.S. Government Agency securities with a carrying value of $2,827 and mortgage-backed securities with a carrying value of $2,329 as collateral against specific municipal deposits. As of September 30, 2022, the Bank also has mortgage-backed securities with a carrying value of $166 pledged as collateral to the Federal Home Loan Bank of Des Moines. 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. For the three and nine month periods ended September 30, 2022 there were no sales of available for sale securities. For the three and nine month periods ended September 30, 2021, gross sales of available for sale securities were $7,153 and $9,118, respectively. Gross gains on the sale of available for sale securities for the three and nine months periods ended September 30, 2021 were $56 and $92, respectively. Gross losses on the sale of losses on the sale of available for sale securities for both the three and nine months ended September 30, 2021 were $14. The estimated fair value of securities at September 30, 2022 and December 31, 2021, by contractual maturity, is shown below. Expected maturities will differ from contractual maturities on mortgage-backed securities because borrowers may have the right to call or prepay obligations with or without call or prepayment penalties. Expected maturities may differ from contractual maturities on certain agency and municipal securities due to the call feature. September 30, 2022 December 31, 2021 Available for sale securities Amortized Estimated Amortized Estimated Due in one year or less $ — $ — $ 140 $ 140 Due after one year through five years 4,462 4,125 4,903 4,971 Due after five years through ten years 46,730 43,178 40,410 40,818 Due after ten years 41,175 40,534 49,757 49,972 Total securities with contractual maturities $ 92,367 $ 87,837 $ 95,210 $ 95,901 Mortgage-backed securities 99,198 79,927 107,636 107,167 Total available for sale securities $ 191,565 $ 167,764 $ 202,846 $ 203,068 September 30, 2022 December 31, 2021 Held to maturity securities Amortized Estimated Amortized Estimated Due after one year through five years $ 450 $ 415 $ 4,300 $ 4,298 Due after five years through ten years 150 131 300 295 Total securities with contractual maturities 600 546 4,600 4,593 Mortgage-backed securities 97,010 76,687 66,541 64,584 Total held to maturity securities $ 97,610 $ 77,233 $ 71,141 $ 69,177 Securities with unrealized losses at September 30, 2022 and December 31, 2021, aggregated by investment category and length of time that individual securities have been in a continuous unrealized loss position, were as follows: Less than 12 Months 12 Months or More Total Available for sale securities Fair Unrealized Fair Unrealized Fair Unrealized September 30, 2022 U.S. government agency obligations $ 4,368 $ 253 $ — $ — $ 4,368 $ 253 Mortgage-backed securities 25,929 4,526 53,924 14,745 79,853 19,271 Corporate debt securities 29,891 2,866 8,219 885 38,110 3,751 Corporate asset-based securities 13,137 179 17,276 557 30,413 736 Total $ 73,325 $ 7,824 $ 79,419 $ 16,187 $ 152,744 $ 24,011 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-based securities 19,296 127 — — 19,296 127 Total $ 126,715 $ 1,148 $ 735 $ 15 $ 127,450 $ 1,163 Less than 12 Months 12 Months or More Total Held to maturity securities Fair Unrealized Fair Unrealized Fair Unrealized September 30, 2022 Obligations of states and political subdivisions $ — $ — $ 546 $ 54 $ 546 $ 54 Mortgage-backed securities 32,918 6,600 43,518 13,730 76,436 20,330 Total $ 32,918 $ 6,600 $ 44,064 $ 13,784 $ 76,982 $ 20,384 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 The Company evaluates securities for other-than-temporary impairment at least on a quarterly basis, and more frequently when economic or market concerns warrant such evaluation. As part of such monitoring, the credit quality of individual securities and their issuer is assessed. Significant inputs used to measure the amount of other-than-temporary impairment related to credit loss include, but are not limited to; the Company’s intent and ability to sell the debt security prior to recovery, that it is more likely than not that the Company will not sell the security prior to recovery, default and delinquency rates of the underlying collateral, remaining credit support, and historical loss severities. Adjustments to market value of available for sale securities that are considered temporary are recorded as separate components of stockholders’ equity, net of tax. If the unrealized loss of a security is identified as other-than-temporary based on information available, such as the decline in the creditworthiness of the issuer, external market ratings, or the anticipated or realized elimination of associated dividends, such impairments are further analyzed to determine if credit loss exists. If there is a credit loss, it will be recorded in the Company’s consolidated statement of operations. Non-credit components of the unrealized losses on available for sale securities will continue to be recognized in other comprehensive income (loss), net of tax. Unrealized losses reflected in the preceding tables have not been included in results of operations because the unrealized loss was not deemed other-than-temporary. Management has determined that more likely than not, the Company neither intends to sell, nor will it be required to sell each debt security before its anticipated recovery, and therefore recovery of cost will occur.

LOANS, ALLOWANCE FOR LOAN LOSSE

LOANS, ALLOWANCE FOR LOAN LOSSES AND IMPAIRED LOANS	9 Months Ended
	Sep. 30, 2022
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. Credit Quality/Risk Ratings: Management utilizes a numeric risk rating system to identify and quantify the Bank’s risk of loss within its loan portfolio. Ratings are initially assigned prior to funding the loan, and may be changed at any time as circumstances warrant. Ratings range from the highest to lowest quality based on factors that include measurements of ability to pay, collateral type and value, borrower stability and management experience. The Bank’s loan portfolio ratings are presented below in accordance with the risk rating framework that has been commonly adopted by the federal banking agencies. The definitions of the various risk rating categories are as follows: 1 through 4 - Pass. A “Pass” loan means that the condition of the borrower and the performance of the loan is satisfactory or better. 5 - Watch. A “Watch” loan has clearly identifiable developing weaknesses that deserve additional attention from management. Weaknesses that are not corrected or mitigated, may jeopardize the ability of the borrower to repay the loan in the future. 6 - Special Mention. A “Special Mention” loan has one or more potential weakness that deserve management’s close attention. If left uncorrected, these potential weaknesses may result in deterioration of the repayment prospects for the loan or in the institution’s credit position in the future. 7 - Substandard. A “Substandard” loan is inadequately protected by the current net worth and paying capacity of the obligor or the collateral pledged, if any. Assets classified as substandard must have a well-defined weakness, or weaknesses, that jeopardize the liquidation of the debt. They are characterized by the distinct possibility that the Bank will sustain some loss if the deficiencies are not corrected. 8 - Doubtful. A “Doubtful” loan has all the weaknesses inherent in a Substandard loan with the added characteristic that the weaknesses make collection or liquidation in full, on the basis of currently existing facts, conditions and values, highly questionable and improbable. 9 - Loss. Loans classified as “Loss” are considered uncollectible, and their continuance as bankable assets is not warranted. This classification does not mean that the loan has absolutely no recovery or salvage value, and a partial recovery may occur in the future. Below is a summary of originated and acquired loans by type and risk rating as of September 30, 2022: 1 to 5 6 7 8 9 TOTAL Originated Loans: Commercial/Agricultural real estate: Commercial real estate $ 597,339 $ 6,038 $ 6,971 $ — $ — $ 610,348 Agricultural real estate 60,117 648 1,537 — — 62,302 Multi-family real estate 193,484 274 — — — 193,758 Construction and land development 116,103 — 44 — — 116,147 C&I/Agricultural operating: Commercial and industrial 109,485 12,873 1,992 — — 124,350 Agricultural operating 18,589 341 1,917 — — 20,847 Residential mortgage: Residential mortgage 74,473 — 2,834 — — 77,307 Purchased HELOC loans 3,357 — — — — 3,357 Consumer installment: Originated indirect paper 11,177 — 57 — — 11,234 Other consumer 6,972 — 44 — — 7,016 Total originated loans before SBA PPP loans 1,191,096 20,174 15,396 — — 1,226,666 SBA PPP loans — — — — — — Total originated loans $ 1,191,096 $ 20,174 $ 15,396 $ — $ — $ 1,226,666 Acquired Loans: Commercial/Agricultural real estate: Commercial real estate $ 89,779 $ — $ 1,561 $ — $ — $ 91,340 Agricultural real estate 17,769 — 1,636 — — 19,405 Multi-family real estate 3,914 — — — — 3,914 Construction and land development 1,579 — 124 — — 1,703 C&I/Agricultural operating: Commercial and industrial 10,247 4 214 — — 10,465 Agricultural operating 5,017 — 169 — — 5,186 Residential mortgage: Residential mortgage 20,302 — 1,124 — — 21,426 Consumer installment: Other consumer 291 — 3 — — 294 Total acquired loans $ 148,898 $ 4 $ 4,831 $ — $ — $ 153,733 Total Loans: Commercial/Agricultural real estate: Commercial real estate $ 687,118 $ 6,038 $ 8,532 $ — $ — $ 701,688 Agricultural real estate 77,886 648 3,173 — — 81,707 Multi-family real estate 197,398 274 — — — 197,672 Construction and land development 117,682 — 168 — — 117,850 Commercial/Agricultural non-real estate: Commercial and industrial 119,732 12,877 2,206 — — 134,815 Agricultural operating 23,606 341 2,086 — — 26,033 Residential mortgage: Residential mortgage 94,775 — 3,958 — — 98,733 Purchased HELOC loans 3,357 — — — — 3,357 Consumer installment: Originated indirect paper 11,177 — 57 — — 11,234 Other consumer 7,263 — 47 — — 7,310 Gross loans before SBA PPP Loans 1,339,994 20,178 20,227 — — 1,380,399 SBA PPP loans — — — — — — Gross loans $ 1,339,994 $ 20,178 $ 20,227 $ — $ — $ 1,380,399 Less: Unearned net deferred fees and costs and loans in process (2,447) Unamortized discount on acquired loans (2,076) Allowance for loan losses (17,217) Loans receivable, net $ 1,358,659 Below is a summary of originated and acquired loans by type and 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 Allowance for Loan Losses - The ALL represents management’s estimate of probable and inherent credit losses in the Bank’s loan portfolio. Estimating the amount of the ALL requires the exercise of significant judgment and the use of estimates related to the amount and timing of expected future cash flows on impaired loans, estimated losses on pools of homogeneous loans based on historical loss experience, and consideration of other qualitative factors such as current economic trends and conditions, all of which may be susceptible to significant change. There are many factors affecting the ALL; some are quantitative, while others require qualitative judgment. The process for determining the ALL (which management believes adequately considers potential factors which result in probable credit losses), includes subjective elements and, therefore, may be susceptible to significant change. To the extent actual outcomes differ from management estimates, additional provision for loan losses could be required that could adversely affect the Company’s earnings or financial position in future periods. Allocations of the ALL may be made for specific loans but the entire ALL is available for any loan that, in management’s judgment, should be charged-off or for which an actual loss is realized. As an integral part of their examination process, various regulatory agencies also review the Bank’s ALL. Such agencies may require that changes in the ALL be recognized when such regulators’ credit evaluations differ from those of our management based on information available to the regulators at the time of their examinations. Changes in the ALL by loan type for the periods presented below were as follows: Commercial/Agricultural Real Estate C&I/Agricultural operating Residential Mortgage Consumer Installment Unallocated Total Three months ended September 30, 2022 Allowance for Loan Losses: Beginning balance, July 1, 2022 $ 12,702 $ 1,910 $ 472 $ 143 $ 826 $ 16,053 Charge-offs — — — (9) — (9) Recoveries 35 8 1 27 — 71 Provision 380 7 10 (38) 217 576 Total allowance on originated loans 13,117 1,925 483 123 1,043 16,691 Purchased credit impaired loans — — — — — — Other acquired loans: Beginning balance, July 1, 2022 664 51 48 9 — 772 Charge-offs (48) — — — — (48) Recoveries — — 2 1 — 3 Provision 49 (2) (21) (1) (226) (201) Total allowance on other acquired loans 665 49 29 9 (226) 526 Total allowance on acquired loans 665 49 29 9 (226) 526 Ending balance, September 30, 2022 $ 13,782 $ 1,974 $ 512 $ 132 $ 817 $ 17,217 Commercial/Agricultural Real Estate C&I/Agricultural operating Residential Mortgage Consumer Installment Unallocated Total Nine months ended September 30, 2022 Allowance for Loan Losses: Beginning balance, January 1, 2022 $ 12,354 $ 1,959 $ 518 $ 225 $ 774 $ 15,830 Charge-offs (157) (310) (35) (32) — (534) Recoveries 41 27 2 48 — 118 Provision 879 249 (2) (118) 269 1,277 Total allowance on originated loans 13,117 1,925 483 123 1,043 16,691 Purchased credit impaired loans — — — — — — Other acquired loans: Beginning balance, January 1, 2022 856 69 130 28 — 1,083 Charge-offs (48) — (33) (2) — (83) Recoveries — — 27 1 — 28 Provision (143) (20) (95) (18) (226) (502) Total allowance on other acquired loans 665 49 29 9 (226) 526 Total allowance on acquired loans 665 49 29 9 (226) 526 Ending balance, September 30, 2022 $ 13,782 $ 1,974 $ 512 $ 132 $ 817 $ 17,217 Allowance for Loan Losses at September 30, 2022: Amount of allowance for loan losses arising from loans individually evaluated for impairment $ 699 $ — $ — $ — $ — $ 699 Amount of allowance for loan losses arising from loans collectively evaluated for impairment $ 13,083 $ 1,974 $ 512 $ 132 $ 817 $ 16,518 Loans Receivable as of September 30, 2022: Ending balance of originated loans $ 982,555 $ 145,197 $ 80,664 $ 18,250 $ — $ 1,226,666 Ending balance of purchased credit-impaired loans 5,785 578 908 — — 7,271 Ending balance of other acquired loans 110,577 15,073 20,518 294 — 146,462 Ending balance of loans $ 1,098,917 $ 160,848 $ 102,090 $ 18,544 $ — $ 1,380,399 Ending balance: individually evaluated for impairment $ 18,698 $ 4,829 $ 6,290 $ 113 $ — $ 29,930 Ending balance: collectively evaluated for impairment $ 1,080,219 $ 156,019 $ 95,800 $ 18,431 $ — $ 1,350,469 Commercial/Agricultural Real Estate C&I/Agricultural operating Residential Mortgage Consumer Installment Unallocated Total Three months ended September 30, 2021 Allowance for Loan Losses: Beginning balance, July 1, 2021 $ 10,890 $ 2,182 $ 771 $ 362 $ 855 $ 15,060 Charge-offs — — — (12) — (12) Recoveries 4 10 — 5 — 19 Provision 1,004 (218) (185) (80) (83) 438 Total allowance on originated loans 11,898 1,974 586 275 772 15,505 Purchased credit impaired loans — — — — — — Other acquired loans: Beginning balance, July 1, 2021 1,468 81 231 5 — 1,785 Charge-offs — — — (24) — (24) Recoveries — 3 1 — — 4 Provision (371) (10) (106) 49 — (438) Total allowance on other acquired loans 1,097 74 126 30 — 1,327 Total allowance on acquired loans 1,097 74 126 30 — 1,327 Ending balance, September 30, 2021 $ 12,995 $ 2,048 $ 712 $ 305 $ 772 $ 16,832 Commercial/Agricultural Real Estate C&I/Agricultural operating Residential Mortgage Consumer Installment Unallocated Total Nine months ended September 30, 2021 Allowance for Loan Losses: Beginning balance, January 1, 2021 $ 10,271 $ 2,112 $ 1,041 $ 489 $ 906 $ 14,819 Charge-offs (51) — — (49) — (100) Recoveries 10 48 9 36 — 103 Provision 1,668 (186) (464) (201) (134) 683 Total allowance on originated loans $ 11,898 $ 1,974 $ 586 $ 275 $ 772 $ 15,505 Purchased credit impaired loans — — — — — — Other acquired loans Beginning balance, January 1, 2021 1,684 141 335 64 — 2,224 Charge-offs (200) (7) — (27) — (234) Recoveries — 13 3 4 — 20 Provision (387) (73) (212) (11) — (683) Total allowance on other acquired loans 1,097 74 126 30 — 1,327 Total allowance on acquired loans 1,097 74 126 30 — 1,327 Ending balance, September 30, 2021 $ 12,995 $ 2,048 $ 712 $ 305 $ 772 $ 16,832 Allowance for Loan Losses at September 30, 2021: Amount of allowance for loan losses arising from loans individually evaluated for impairment $ 1,033 $ 271 $ 59 $ — $ — $ 1,363 Amount of allowance for loan losses arising from loans collectively evaluated for impairment $ 11,962 $ 1,777 $ 653 $ 305 $ 772 $ 15,469 Loans Receivable as of September 30, 2021 Ending balance of originated loans $ 792,115 $ 147,272 $ 72,907 $ 27,103 $ — $ 1,039,397 Ending balance of purchased credit-impaired loans 9,183 1,219 1,097 — — 11,499 Ending balance of other acquired loans 155,220 19,876 29,698 516 — 205,310 Ending balance of loans $ 956,518 $ 168,367 $ 103,702 $ 27,619 $ — $ 1,256,206 Ending balance: individually evaluated for impairment $ 22,744 $ 6,451 $ 7,705 $ 291 $ — $ 37,191 Ending balance: collectively evaluated for impairment $ 933,774 $ 161,916 $ 95,997 $ 27,328 $ — $ 1,219,015 Commercial/Agricultural Real Estate C&I/Agricultural operating Residential Mortgage Consumer Installment Unallocated Total 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 Loans receivable by loan type as of the end of the periods shown below were as follows: Commercial/Agricultural Real Estate Loans C&I/Agricultural Operating Residential Mortgage Consumer Installment Totals September 30, 2022 December 31, 2021 September 30, 2022 December 31, 2021 September 30, 2022 December 31, 2021 September 30, 2022 December 31, 2021 September 30, 2022 December 31, 2021 Performing loans Performing TDR loans $ 1,363 $ 4,618 $ 2,505 $ 649 $ 3,014 $ 2,681 $ 9 $ 36 $ 6,891 $ 7,984 Performing loans other 1,088,934 1,021,346 157,487 160,570 97,586 90,591 18,481 24,729 1,362,488 1,297,236 Total performing loans 1,090,297 1,025,964 159,992 161,219 100,600 93,272 18,490 24,765 1,369,379 1,305,220 Nonperforming loans (1) Nonperforming TDR loans 1,932 3,389 169 554 344 593 — 3 2,445 4,539 Nonperforming loans other 6,688 5,476 687 737 1,146 996 54 77 8,575 7,286 Total nonperforming loans 8,620 8,865 856 1,291 1,490 1,589 54 80 11,020 11,825 Total loans $ 1,098,917 $ 1,034,829 $ 160,848 $ 162,510 $ 102,090 $ 94,861 $ 18,544 $ 24,845 $ 1,380,399 $ 1,317,045 (1) Nonperforming loans are either 90+ days past due or nonaccrual. As of September 30, 2022 the Company had $262,022 in unused commitments, compared to $270,985 in unused commitments as of December 31, 2021. An aging analysis of the Company’s commercial/agricultural real estate, C&I, agricultural operating, residential mortgage, consumer installment and purchased third party loans as of September 30, 2022 and December 31, 2021, respectively, was as follows: 30-59 Days Past Due and Accruing 60-89 Days Past Due and Accruing Greater Than 89 Days Past Due and Accruing Total Nonaccrual Loans Total Past Due Accruing and Nonaccrual Loans Current Total September 30, 2022 Commercial/Agricultural real estate: Commercial real estate $ — $ — $ — $ — $ 5,848 $ 5,848 $ 695,840 $ 701,688 Agricultural real estate — 70 — 70 2,729 2,799 78,908 81,707 Multi-family real estate — — — — — — 197,672 197,672 Construction and land development — — — — 43 43 117,807 117,850 C&I/Agricultural operating: Commercial and industrial — — — — 188 188 134,627 134,815 Agricultural operating 74 231 — 305 668 973 25,060 26,033 Residential mortgage: Residential mortgage 1,443 250 244 1,937 1,246 3,183 95,550 98,733 Purchased HELOC loans 117 — — 117 — 117 3,240 3,357 Consumer installment: Originated indirect paper — — 3 3 30 33 11,201 11,234 Other consumer 20 17 1 38 20 58 7,252 7,310 Total $ 1,654 $ 568 $ 248 $ 2,470 $ 10,772 $ 13,242 $ 1,367,157 $ 1,380,399 December 31, 2021 Commercial/Agricultural real estate: Commercial real estate $ 36 $ — $ — $ 36 $ 5,374 $ 5,410 $ 693,055 $ 698,465 Agricultural real estate 498 4 — 502 3,490 3,992 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 — 32 298 330 121,837 122,167 SBA PPP loans — — — — — — 8,755 8,755 Agricultural operating 1,123 — — 1,123 993 2,116 29,472 31,588 Residential mortgage: Residential mortgage 1,471 487 156 2,114 1,268 3,382 87,608 90,990 Purchased HELOC loans 117 — — 117 165 282 3,589 3,871 Consumer installment: Originated indirect paper 38 27 — 65 55 120 15,851 15,971 Other consumer 58 10 4 72 22 94 8,780 8,874 Total $ 3,341 $ 560 $ 160 $ 4,061 $ 11,665 $ 15,726 $ 1,301,319 $ 1,317,045 At September 30, 2022, the Company individually evaluated loans for impairment with a recorded investment of $29,714, consisting of (1) $7,271 purchased credit impaired (“PCI”) loans, with a carrying amount of $7,055; (2) $8,526 TDR loans, net of TDR PCI loans; and (3) $14,133 of substandard non-TDR, non-PCI loans. The $29,714 recorded investment of loans individually evaluated for impairment includes $6,891 of performing TDR loans. 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, non-PCI loans. The $31,740 recorded investment of loans individually evaluated for impairment includes $7,984 of performing TDR loans. A loan is identified as impaired when, based on current information and events, it is probable that the Bank will be unable to collect all amounts due according to the contractual terms of the loan agreement. Performing TDRs consist of loans that have been modified and are performing in accordance with the modified terms for a sufficient length of time, generally six months, or loans that were modified on a proactive basis. A summary of the Company’s loans individually evaluated for impairment as of September 30, 2022, December 31, 2021 and September 30, 2021 was as follows: Three Months Ended Nine Months Ended Recorded Investment Unpaid Principal Balance Related Allowance Average Recorded Investment Interest Income Recognized Average Recorded Investment Interest Income Recognized September 30, 2022 With No Related Allowance Recorded: Commercial/Agricultural real estate $ 12,002 $ 12,038 $ — $ 12,646 $ 105 $ 14,636 $ 410 C&I/Agricultural operating 4,710 4,829 — 4,478 57 4,898 139 Residential mortgage 6,229 6,290 — 5,957 85 6,419 218 Consumer installment 113 113 — 138 1 198 5 Total $ 23,054 $ 23,270 $ — $ 23,219 $ 248 $ 26,151 $ 772 With An Allowance Recorded: Commercial/Agricultural real estate $ 6,660 $ 6,660 $ 699 $ 6,232 $ 81 $ 5,758 $ 95 C&I/Agricultural operating — — — — — 207 10 Residential mortgage — — — 101 — 350 2 Consumer installment — — — — — 1 — Total $ 6,660 $ 6,660 $ 699 $ 6,333 $ 81 $ 6,316 $ 107 September 30, 2022 Totals: Commercial/Agricultural real estate $ 18,662 $ 18,698 $ 699 $ 18,878 $ 186 $ 20,394 $ 505 C&I/Agricultural operating 4,710 4,829 — 4,478 57 5,106 149 Residential mortgage 6,229 6,290 — 6,058 85 6,769 220 Consumer installment 113 113 — 138 1 198 5 Total $ 29,714 $ 29,930 $ 699 $ 29,552 $ 329 $ 32,467 $ 879 Twelve Months Ended 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 Three Months Ended Nine Months Ended Recorded Investment Unpaid Principal Balance Related Allowance Average Recorded Investment Interest Income Recognized Average Recorded Investment Interest Income Recognized September 30, 2021 With No Related Allowance Recorded: Commercial/Agricultural real estate $ 16,409 $ 16,820 $ — $ 19,618 $ 172 $ 20,417 $ 663 C&I/Agricultural operating 3,264 3,451 — 3,484 29 4,893 119 Residential mortgage 7,203 7,291 — 7,498 79 7,917 240 Consumer installment 291 291 — 284 3 324 9 Total $ 27,167 $ 27,853 $ — $ 30,884 $ 283 $ 33,551 $ 1,031 With An Allowance Recorded: Commercial/Agricultural real estate $ 5,924 $ 5,924 $ 1,033 $ 3,558 $ — $ 4,107 $ 62 C&I/Agricultural operating 3,000 3,000 271 3,041 41 1,891 82 Residential mortgage 414 414 59 547 2 747 17 Consumer installment — — — — — 1 — Total $ 9,338 $ 9,338 $ 1,363 $ 7,146 $ 43 $ 6,746 $ 161 September 30, 2021 Commercial/Agricultural real estate $ 22,333 $ 22,744 $ 1,033 $ 23,176 $ 172 $ 24,524 $ 725 C&I/Agricultural operating 6,264 6,451 271 6,525 70 6,784 201 Residential mortgage 7,617 7,705 59 8,045 81 8,664 257 Consumer installment 291 291 — 284 3 325 9 Total $ 36,505 $ 37,191 $ 1,363 $ 38,030 $ 326 $ 40,297 $ 1,192 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 were three delinquent accruing TDR loans greater than 60 days past due, with a recorded investment of $250 at September 30, 2022, compared to one such loan with a recorded investment of $4 at December 31, 2021. Following is a summary of TDR loans by accrual status as of September 30, 2022 and December 31, 2021. September 30, 2022 December 31, 2021 Troubled debt restructure loans: Accrual status $ 6,910 $ 7,984 Non-accrual status 2,426 4,539 Total $ 9,336 $ 12,523 There was one loan commitment for $38 meeting our TDR criteria as of September 30, 2022 and no loan commitments meeting our TDR criteria as of December 31, 2021. There were unused lines of credit totaling $83 and $10 meeting our TDR criteria as of September 30, 2022 and December 31, 2021, respectively. The following provides detail, including specific reserve and reasons for modification, related to loans identified as TDRs during the three and nine months ended September 30, 2022: Number of Contracts Maturity Extension Modified Payment Modified Under- writing Other Pre-Modification Outstanding Recorded Investment Post-Modification Outstanding Recorded Investment Specific Reserve Three months ended September 30, 2022 TDRs: Commercial/Agricultural real estate 2 $ — $ — $ 1,539 $ — $ 1,539 $ 1,539 $ — C&I/Agricultural operating 2 1,424 — 140 — 1,564 1,564 — Residential mortgage 3 7 147 — — 154 154 — Consumer installment — — — — — — — — Totals 7 $ 1,431 $ 147 $ 1,679 $ — $ 3,257 $ 3,257 $ — Number of Contracts Maturity Extension Modified Payment Modified Under- writing Other Pre-Modification Outstanding Recorded Investment Post-Modification Outstanding Recorded Investment Specific Reserve Nine months ended September 30, 2022 TDRs: Commercial/Agricultural real estate 7 $ 1,241 $ — $ 1,964 $ — $ 3,205 $ 3,205 $ — C&I/Agricultural operating 5 1,424 — 736 — 2,160 2,160 — Residential mortgage 9 70 147 507 — 724 724 — Consumer installment — — — — — — — — Totals 21 $ 2,735 $ 147 $ 3,207 $ — $ 6,089 $ 6,089 $ — The following provides detail, including specific reserve and reasons for modification, related to loans identified as TDRs during the three and nine months ended September 30, 2021: Number of Contracts Maturity Extension Modified Payment Modified Under- writing Other Pre-Modification Outstanding Recorded Investment Post-Modification Outstanding Recorded Investment Specific Reserve Three months ended September 30, 2021 TDRs: Commercial/Agricultural real estate — $ — $ — $ — $ — $ — $ — $ — C&I/Agricultural operating — — — — — — — — Residential mortgage 4 186 — 188 — 374 374 — Consumer installment — — — — — — — — Totals 4 $ 186 $ — $ 188 $ — $ 374 $ 374 $ — Number of Contracts Maturity Extension Modified Payment Modified Under- writing Other Pre-Modification Outstanding Recorded Investment Post-Modification Outstanding Recorded Investment Specific Reserve Nine months ended September 30, 2021 TDRs: Commercial/Agricultural real estate 3 $ 39 $ 81 $ — $ — $ 120 $ 120 $ — C&I/Agricultural operating 1 — — 240 — 240 240 — Residential mortgage 6 252 — 202 — 454 454 — Consumer installment 2 6 — 18 — 24 24 — Totals 12 $ 297 $ 81 $ 460 $ — $ 838 $ 838 $ — A summary of loans by loan segment modified in a troubled debt restructuring as of September 30, 2022 and September 30, 2021, was as follows: September 30, 2022 September 30, 2021 Number of Recorded Number of Recorded Troubled debt restructurings: Commercial/Agricultural real estate 14 $ 3,295 23 $ 8,048 C&I/Agricultural operating 8 2,674 8 4,285 Residential mortgage 44 3,358 45 3,308 Consumer installment 2 9 7 48 Total troubled debt restructurings 68 $ 9,336 83 $ 15,689 There were no loans modified in a TDR during the previous twelve months which subsequently defaulted during the three months ended September 30, 2022 or 2021, respectively. The following table provides the number of loans modified in a TDR during the previous twelve months which subsequently defaulted during the nine months ended September 30, 2022 and September 30, 2021, as well as the recorded investment in these restructured loans as of September 30, 2022 and September 30, 2021: Nine Months Ended September 30, 2022 September 30, 2021 Number of Recorded Number of Recorded Troubled debt restructurings: Commercial/Agricultural real estate

MORTGAGE SERVICING RIGHTS

MORTGAGE SERVICING RIGHTS	9 Months Ended
	Sep. 30, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
MORTGAGE SERVICING RIGHTS	MORTGAGE SERVICING RIGHTS Mortgage servicing rights-- Mortgage loans serviced for others are not included in the accompanying consolidated balance sheets. The unpaid balances of these loans as of September 30, 2022 and December 31, 2021 were $531,804 and $556,086, respectively, and consisted of one to four family residential real estate loans. These loans are serviced primarily for the Federal Home Loan Mortgage Corporation, Federal Home Loan Bank and the Federal National Mortgage Association. Custodial escrow balances maintained in connection with the foregoing loan servicing, and included in deposits were $6,637 and $2,781 at September 30, 2022 and December 31, 2021, respectively. Mortgage servicing rights activity for the three and nine month periods ended September 30, 2022 and September 30, 2021 were as follows: As of and for the Three Months Ended As of and for the Three Months Ended As of and for the Nine Months Ended As of and for the Nine Months Ended September 30, 2022 September 30, 2021 September 30, 2022 September 30, 2021 Mortgage servicing rights: Mortgage servicing rights, beginning of period $ 4,520 $ 4,964 $ 4,727 $ 5,266 Increase in mortgage servicing rights resulting from transfers of financial assets 48 256 275 858 Amortization during the period (197) (418) (631) (1,322) Mortgage servicing rights, end of period 4,371 4,802 4,371 4,802 Valuation allowance: Valuation allowance, beginning of period — (1,102) (566) (2,014) Additions — — — — Recoveries — 382 566 1,294 Valuation allowance, end of period — (720) — (720) Mortgage servicing rights, net $ 4,371 $ 4,082 $ 4,371 $ 4,082 Fair value of mortgage servicing rights; end of period $ 5,795 $ 4,161 $ 5,795 $ 4,161 The current period change in valuation allowance, if applicable, is included in non-interest expense as mortgage servicing rights expense, net on the consolidated statement of operations. Servicing fees totaled $346 and $354 for the three months ended September 30, 2022 and September 30, 2021, respectively. Servicing fees totaled $1,049 and $1,058 for the nine months ended September 30, 2022 and September 30, 2021, respectively. Servicing fees are included in loan servicing income on the consolidated statement of operations. 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 September 30, 2022 and September 30, 2021, was determined using discount rates ranging from 9% to 12%. Other assumptions utilized in the valuation model include, but are not limited to, prepayment speed, servicing costs, delinquencies, costs of advances, foreclosure costs, ancillary income, and income earned on float and escrow.

LEASES

LEASES	9 Months Ended
	Sep. 30, 2022
Leases [Abstract]
LEASES	LEASES We have operating leases for our corporate offices (1), bank branch offices (5), and an ATM location (1). Our leases have remaining lease terms ranging from approximately 1.08 to 5.75 years, some of which include options to extend the leases for up to 5 additional years. As of September 30, 2022, we have no lease commitments that have not yet commenced. The Company also leases a portion of some of its facilities and receives rental income from such lease agreements, all of which are considered operating leases. Nine Months Ended September 30, 2022 September 30, 2021 The components of total lease cost were as follows: Operating lease cost $ 419 $ 418 Variable lease cost 35 36 Total lease cost $ 454 $ 454 The components of total lease income were as follows: Operating lease income $ 26 $ 27 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 $ 419 $ 415 Right-of-use assets obtained in exchange for lease obligations: Operating leases $ 215 $ 2 September 30, 2022 December 31, 2021 Supplemental balance sheet information related to leases was as follows: Operating lease right-of-use assets $ 2,000 $ 2,159 Operating lease liabilities $ 2,069 $ 2,228 Weighted average remaining lease term in years; operating leases 5.10 5.55 Weighted average discount rate; operating leases 2.96 % 2.73 % Cash obligations and receipts under lease contracts are as follows: Fiscal years ending December 31, Payments Receipts 2022 $ 138 $ 9 2023 539 27 2024 467 10 2025 452 — 2026 396 — Thereafter 542 — Total 2,534 $ 46 Less: effects of discounting (465) Lease liability recognized $ 2,069
LEASES	LEASES We have operating leases for our corporate offices (1), bank branch offices (5), and an ATM location (1). Our leases have remaining lease terms ranging from approximately 1.08 to 5.75 years, some of which include options to extend the leases for up to 5 additional years. As of September 30, 2022, we have no lease commitments that have not yet commenced. The Company also leases a portion of some of its facilities and receives rental income from such lease agreements, all of which are considered operating leases. Nine Months Ended September 30, 2022 September 30, 2021 The components of total lease cost were as follows: Operating lease cost $ 419 $ 418 Variable lease cost 35 36 Total lease cost $ 454 $ 454 The components of total lease income were as follows: Operating lease income $ 26 $ 27 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 $ 419 $ 415 Right-of-use assets obtained in exchange for lease obligations: Operating leases $ 215 $ 2 September 30, 2022 December 31, 2021 Supplemental balance sheet information related to leases was as follows: Operating lease right-of-use assets $ 2,000 $ 2,159 Operating lease liabilities $ 2,069 $ 2,228 Weighted average remaining lease term in years; operating leases 5.10 5.55 Weighted average discount rate; operating leases 2.96 % 2.73 % Cash obligations and receipts under lease contracts are as follows: Fiscal years ending December 31, Payments Receipts 2022 $ 138 $ 9 2023 539 27 2024 467 10 2025 452 — 2026 396 — Thereafter 542 — Total 2,534 $ 46 Less: effects of discounting (465) Lease liability recognized $ 2,069

DEPOSITS

DEPOSITS	9 Months Ended
	Sep. 30, 2022
Deposits [Abstract]
DEPOSITS	DEPOSITS The following is a summary of deposits by type at September 30, 2022 and December 31, 2021, respectively: September 30, 2022 December 31, 2021 Non-interest bearing demand deposits $ 285,670 $ 276,631 Interest bearing demand deposits 394,924 396,231 Savings accounts 236,107 222,674 Money market accounts 328,544 288,985 Certificate accounts 189,123 203,014 Total deposits $ 1,434,368 $ 1,387,535 At September 30, 2022, the scheduled maturities of time deposits were as follows for the year ended, except December 31, 2022 which is the three months ended: December 31, 2022 $ 23,737 December 31, 2023 97,183 December 31, 2024 56,040 December 31, 2025 10,119 December 31, 2026 1,524 After December 31, 2026 520 Total $ 189,123

FEDERAL HOME LOAN BANK AND FEDE

FEDERAL HOME LOAN BANK AND FEDERAL RESERVE BANK ADVANCES AND OTHER BORROWINGS	9 Months Ended
	Sep. 30, 2022
Federal Home Loan Banks [Abstract]
FEDERAL HOME LOAN BANK AND FEDERAL RESERVE BANK ADVANCES AND OTHER BORROWINGS	FEDERAL HOME LOAN BANK AND FEDERAL RESERVE BANK ADVANCES AND OTHER BORROWINGS A summary of Federal Home Loan Bank advances and other borrowings at September 30, 2022 and December 31, 2021 is as follows: September 30, 2022 December 31, 2021 Stated Maturity Amount Range of Stated Rates Amount Range of Stated Rates Federal Home Loan Bank advances (1), (2), (3), (4) 2022 $ 67,000 3.08 % 3.13 % $ 11,000 2.45 % 2.45 % 2023 10,000 1.43 % 2.01 % 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 % 2030 — — % — % 12,500 0.52 % 0.86 % Subtotal 102,530 111,530 Unamortized discount on acquired notes — (3) Federal Home Loan Bank advances, net $ 102,530 $ 111,527 Senior Notes (5) 2034 $ 23,250 3.00 % 5.50 % $ 28,856 3.00 % 3.50 % Subordinated Notes (6) 2027 $ — — % — % $ 15,000 6.75 % 6.75 % 2030 15,000 6.00 % 6.00 % 15,000 6.00 % 6.00 % 2032 35,000 4.75 % 4.75 % — — % — % $ 50,000 $ 30,000 Unamortized debt issuance costs (899) (430) Total other borrowings $ 72,351 $ 58,426 Totals $ 174,881 $ 169,953 (1) The FHLB advances bear fixed rates, require interest-only monthly payments, and are collateralized by a blanket lien on pre-qualifying first mortgages, home equity lines, multi-family loans and certain other loans which had a pledged balance of $960,192 and $861,900 at September 30, 2022 and December 31, 2021, respectively. At September 30, 2022, the Bank’s available and unused portion under the FHLB borrowing arrangement was approximately $277,959 compared to $204,271 as of December 31, 2021. (2) Maximum month-end borrowed amounts outstanding under this borrowing agreement were $134,530 and $123,530, during the nine months ended September 30, 2022 and the twelve months ended December 31, 2021, respectively. (3) The weighted-average interest rate on FHLB borrowings maturing within twelve months as of September 30, 2022 and December 31, 2021 were 3.11% and 2.45%, respectively. (4) At September 30, 2022, no FHLB term notes can be called by the FHLB. At December 31, 2021, FHLB term notes totaling $55,000 could be called by the FHLB on a quarterly basis, and if not called, would mature at various dates in 2029 and 2030. These notes were called by the FHLB in 2022. (5) Senior notes, entered into by the Company in June 2019 consist of the following: (a) A term note, which was subsequently refinanced in March 2022, requiring quarterly interest-only payments through March 2025, and quarterly principal and interest payments thereafter. Interest is variable, based on US Prime rate minus 75 basis points with a floor rate of 3.00%. (b) A $5,000 line of credit, maturing August 1, 2023, that remains undrawn upon. (6) Subordinated notes resulted from the following: (a) The Company’s private sale in August 2017, which bore a fixed interest rate of 6.75% for five years. In August 2022, they converted to a three-month LIBOR plus 4.90% rate, and the interest rate will reset quarterly thereafter. The note was callable by the Bank when, and anytime after, the floating rate is initially set. Interest-only payments were due quarterly. The Company sent the required redemption notice to the note holders in June 2022, and this subordinated note was called and repaid in full on August 10, 2022. (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. (c) The Company’s Subordinated Note Purchase Agreement entered into with certain purchasers in March 2022, which bears a fixed interest rate of 4.75% for five years. In April 2027, the fixed interest rate will be reset quarterly to equal the three-month term Secured Overnight Financing Rate plus 329 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 $190,400 and $176,150 at September 30, 2022 and December 31, 2021, respectively. Federal Funds Purchased Lines of Credit The Bank maintains three unsecured federal funds purchased lines of credit with its banking partners which total $75,000. These lines bear interest at the lender bank’s announced daily federal funds rate, mature daily and are revocable at the discretion of the lending institution. There were no borrowings outstanding on these lines of credit as of September 30, 2022 or December 31, 2021. 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 loans upon request. This FRB PPPLF program expired on July 30, 2021. The Bank had no outstanding loan balances under this facility at December 31, 2021. There were no month-end borrowed amounts outstanding under this agreement during the twelve months ended December 31, 2021, respectively. In July 2021, the Bank pledged these SBA PPP loans to the FHLB.

CAPITAL MATTERS

CAPITAL MATTERS	9 Months Ended
	Sep. 30, 2022
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
CAPITAL MATTERS	CAPITAL MATTERS Banks and bank holding companies are subject to regulatory capital requirements administered by federal banking agencies. Capital adequacy guidelines and, additionally for banks, prompt corrective action regulations involve quantitative measures of assets, liabilities and certain off-balance-sheet items calculated under regulatory accounting practices. Capital amounts and classifications are also subject to qualitative judgments by regulators. Failure to meet capital requirements can initiate regulatory action. Prompt corrective action regulations provide five classifications: well capitalized, adequately capitalized, undercapitalized, significantly undercapitalized, and critically undercapitalized. Although these terms are not used to represent overall financial condition, if adequately capitalized, regulatory approval is required to accept brokered deposits. If undercapitalized, capital distributions are limited, as is asset growth and expansion, and capital restoration plans are required. At September 30, 2022, the Bank was categorized as “Well Capitalized”, under Prompt Corrective Action Provisions. The Bank’s Tier 1 (leverage) and risk-based capital ratios at September 30, 2022 and December 31, 2021, respectively, are presented below: Actual For Capital Adequacy To Be Well Capitalized Amount Ratio Amount Ratio Amount Ratio As of September 30, 2022 Total capital (to risk weighted assets) $ 219,988 14.4 % $ 122,333 > = 8.0 % $ 152,916 > = 10.0 % Tier 1 capital (to risk weighted assets) 202,771 13.3 % $ 91,750 > = 6.0 % 122,333 > = 8.0 % Common equity tier 1 capital (to risk weighted assets) 202,771 13.3 % $ 68,812 > = 4.5 % 99,396 > = 6.5 % Tier 1 leverage ratio (to adjusted total assets) 202,771 11.6 % 69,913 > = 4.0 % 87,391 > = 5.0 % 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 % The Company’s Tier 1 (leverage) and risk-based capital ratios at September 30, 2022 and December 31, 2021, respectively, are presented below: Actual For Capital Adequacy Amount Ratio Amount Ratio As of September 30, 2022 Total capital (to risk weighted assets) $ 213,594 14.0 % 122,333 > = 8.0 % Tier 1 capital (to risk weighted assets) 146,337 9.6 % 91,750 > = 6.0 % Common equity tier 1 capital (to risk weighted assets) 146,337 9.6 % 68,812 > = 4.5 % Tier 1 leverage ratio (to adjusted total assets) 146,337 8.4 % 69,913 > = 4.0 % 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 %

STOCK-BASED COMPENSATION

STOCK-BASED COMPENSATION	9 Months Ended
	Sep. 30, 2022
Share-Based Payment Arrangement [Abstract]
STOCK-BASED COMPENSATION	STOCK-BASED COMPENSATION On March 27, 2018, the stockholders of Citizens Community Bancorp, Inc. approved the 2018 Equity Incentive Plan. The aggregate number of shares of common stock initially reserved and available for issuance under the 2018 Equity Incentive Plan was 350,000 shares. As of September 30, 2022, 221,030 restricted shares had been granted under this plan. This amount includes 11,834 shares of performance based restricted stock granted in 2019 and issued in January 2022 upon achievement of the performance criteria and completion of the three year performance period beginning in January 2019 and ending December 31, 2021. In addition, it includes 1,119 shares of performance based restricted stock granted in 2020 and 638 shares of performance based restricted stock granted in 2021 issued in August of 2022. Both of these issuances were approved by the Compensation Committee in accordance with plan documents and were to a former employee. As of September 30, 2022, no stock options had been granted under this plan. In February 2008, the Company’s stockholders approved the Company’s 2008 Equity Incentive Plan for a term of 10 years. Due to the plan’s expiration, no new awards can be granted under this plan. As of September 30, 2022, there are no awarded unvested restricted shares and 63,400 awarded unexercised options remaining from the plan. Restricted shares granted under the 2008 Equity Incentive Plan were awarded at no cost to the employee and vest pro rata over a two Net compensation expense related to restricted stock awards from these plans was $255 and $647 for the three and nine months ended September 30, 2022, compared to $221 and $614 for the three and nine months ended September 30, 2021. Restricted Common Stock Award September 30, 2022 December 31, 2021 Number of Shares Weighted Number of Shares Weighted Restricted Shares Unvested and outstanding at beginning of year 75,630 $ 11.20 57,242 $ 12.23 Granted 43,465 13.99 64,399 10.78 Vested (26,157) 11.28 (44,511) 13.26 Forfeited (2,126) 11.10 (1,500) 10.78 Unvested and outstanding at end of period 90,812 $ 12.51 75,630 $ 11.20 The Company accounts for stock option-based employee compensation related to the Company’s 2008 Equity Incentive Plan and 2018 Equity Incentive Plan using the fair-value-based method. Accordingly, management records compensation expense based on the value of the award as measured on the grant date and then the Company recognizes that cost over the vesting period for the award. The compensation cost recognized for stock option-based employee compensation related to these plans for the three and nine month periods ended September 30, 2022 was $1 and $3, respectively. The compensation cost recognized for stock option-based employee compensation related to these plans for the three and nine month periods ended September 30, 2021 was $2 and $7, respectively. Common Stock Option Awards Option Shares Weighted Weighted Aggregate September 30, 2022 Outstanding at beginning of year 65,900 $ 11.20 Exercised (2,500) 8.00 Forfeited or expired — — Outstanding at end of period 63,400 $ 11.33 4.02 $ 85 Exercisable at end of period 61,800 $ 11.27 3.99 $ 85 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 year 65,900 $ 11.20 4.61 $ 169 Exercisable at end of year 61,700 $ 11.03 4.54 $ 169 Information related to the 2008 Equity Incentive Plan for the respective periods follows: Nine months ended September 30, 2022 Twelve months ended December 31, 2021 Intrinsic value of options exercised $ 19 $ 28 Cash received from options exercised $ 20 $ 52 Tax benefit realized from options exercised $ — $ —

FAIR VALUE ACCOUNTING

FAIR VALUE ACCOUNTING	9 Months Ended
	Sep. 30, 2022
Fair Value Disclosures [Abstract]
FAIR VALUE ACCOUNTING	FAIR VALUE ACCOUNTING ASC Topic 820-10, “ Fair Value Measurements and Disclosures ” establishes a fair value hierarchy which requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. The topic describes three levels of inputs that may be used to measure fair value: Level 1- Quoted prices (unadjusted) for identical assets or liabilities in active markets that the Company has the ability to access as of the measurement date. Level 2- Significant other observable inputs other than Level 1 prices such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data. Level 3- Significant unobservable inputs that reflect the Company’s assumptions about the factors that market participants would use in pricing an asset or liability. A financial instrument’s categorization within the valuation hierarchy is based upon the lowest level of input within the valuation hierarchy that is significant to the fair value measurement. The fair value of securities available for sale is determined by obtaining market price quotes from independent third parties wherever such quotes are available (Level 1 inputs); or matrix pricing, which is a mathematical technique widely used in the industry to value debt securities without relying exclusively on quoted prices for the specific securities but rather by relying on the securities’ relationship to other benchmark quoted securities (Level 2 inputs). Where such quotes are not available, we utilize independent third party valuation analysis to support our own estimates and judgments in determining fair value (Level 3 inputs). Assets Measured on a Recurring Basis The following tables present the financial instruments measured at fair value on a recurring basis as of September 30, 2022 and December 31, 2021: Fair Quoted Prices in Significant Significant September 30, 2022 Investment securities: U.S. government agency obligations $ 19,314 $ — $ 19,314 $ — Mortgage-backed securities 79,927 — 79,927 — Corporate debt securities 38,110 — 38,110 — Corporate asset-backed securities 30,413 — 30,413 — Total investment securities 167,764 — 167,764 — Equity Investments: Equity Investments 292 292 — — Equity investments measured at NAV(1) 1,169 — — — Total equity investments 1,461 292 — — Total $ 169,225 $ 292 $ 167,764 $ — 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 $ — (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. Assets Measured on Nonrecurring Basis The following tables present the financial instruments measured at fair value on a nonrecurring basis as of September 30, 2022 and December 31, 2021: Carrying Value Quoted Prices in Significant Significant September 30, 2022 Foreclosed and repossessed assets, net $ 1,584 $ — $ — $ 1,584 Impaired loans with allocated allowances 5,961 — — 5,961 Mortgage servicing rights 4,371 — — 5,795 Total $ 11,916 $ — $ — $ 13,340 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 The fair value of impaired loans referenced above was determined by obtaining independent third party appraisals and/or internally developed collateral valuations to support the Company’s estimates and judgments in determining the fair value of the underlying collateral supporting impaired loans. The fair value of foreclosed and repossessed assets was determined by obtaining market price valuations from independent third parties wherever such quotes were available for other collateral owned. The Company utilized independent third party appraisals to support the Company’s estimates and judgments in determining fair value for other real estate owned. The fair value of mortgage servicing rights was estimated using discounted cash flows based on current market rates and other factors. The following table represents additional quantitative information about assets measured at fair value on a recurring and nonrecurring basis and for which we have utilized Level 3 inputs to determine their fair value at September 30, 2022. Fair Valuation Techniques (1) Significant Unobservable Inputs (2) Range September 30, 2022 Foreclosed and repossessed assets, net $ 1,584 Appraisal value Estimated costs to sell 10% - 15% Impaired loans with allocated allowances $ 5,961 Appraisal value Estimated costs to sell 10% - 15% Mortgage servicing rights $ 5,795 Discounted cash flows Discounted rates 9% - 12% 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% (1) Fair value is generally determined through independent third-party appraisals of the underlying collateral, which generally includes various level 3 inputs which are not observable. (2) The fair value basis of impaired loans and real estate owned may be adjusted to reflect management estimates of disposal costs including, but not limited to, real estate brokerage commissions, legal fees, and delinquent property taxes. The table below represents what we would receive to sell an asset or what we would have to pay to transfer a liability in an orderly transaction between market participants at the measurement date. The carrying amount and estimated fair value of the Company’s financial instruments as of the dates indicated below were as follows: September 30, 2022 December 31, 2021 Valuation Method Used Carrying Estimated Carrying Estimated Financial assets: Cash and cash equivalents (Level I) $ 29,411 $ 29,411 $ 47,691 $ 47,691 Other interest-bearing deposits (Level II) 368 371 1,511 1,535 Securities available for sale “AFS” (Level II) 167,764 167,764 203,068 203,068 Securities held to maturity “HTM” (Level II) 97,610 77,233 71,141 69,177 Equity investments (Level I) 292 292 368 368 Equity investments valued at NAV(1) N/A 1,169 1,169 960 960 Other investments (Level II) 15,907 15,907 15,305 15,305 Loans receivable, net (Level III) 1,358,659 1,311,744 1,294,050 1,319,293 Loans held for sale - Residential mortgage (Level I) 666 674 1,224 1,250 Loans held for sale - SBA (Level III) — — 5,446 5,776 Mortgage servicing rights (Level III) 4,371 5,795 4,161 4,312 Accrued interest receivable (Level I) 4,716 4,716 3,916 3,916 Financial liabilities: Deposits (Level III) $ 1,434,368 $ 1,433,028 $ 1,387,535 $ 1,388,390 FHLB advances (Level II) 102,530 101,008 111,527 113,285 Other borrowings (Level I) 72,351 72,351 58,426 58,426 Accrued interest payable (Level I) 251 251 586 586 (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.

EARNINGS PER SHARE

EARNINGS PER SHARE	9 Months Ended
	Sep. 30, 2022
Earnings Per Share [Abstract]
EARNINGS PER SHARE	EARNINGS PER SHARE Earnings per share is based on the weighted average number of shares outstanding for the period. A reconciliation of the basic and diluted earnings per share is as follows: Three Months Ended Nine Months Ended (Share count in thousands) September 30, 2022 September 30, 2021 September 30, 2022 September 30, 2021 Basic Net income attributable to common stockholders $ 3,993 $ 4,997 $ 13,065 $ 15,209 Weighted average common shares outstanding 10,510 10,610 10,522 10,788 Basic earnings per share $ 0.38 $ 0.47 $ 1.24 $ 1.41 Diluted Net income attributable to common stockholders $ 3,993 $ 4,997 $ 13,065 $ 15,209 Weighted average common shares outstanding 10,510 10,610 10,522 10,788 Add: Dilutive stock options outstanding 9 13 11 10 Average shares and dilutive potential common shares 10,519 10,623 10,533 10,798 Diluted earnings per share $ 0.38 $ 0.47 $ 1.24 $ 1.41 Additional common stock option shares that have not been included due to their antidilutive effect 21 — — 21

OTHER COMPREHENSIVE INCOME (LOS

OTHER COMPREHENSIVE INCOME (LOSS)	9 Months Ended
	Sep. 30, 2022
Equity [Abstract]
OTHER COMPREHENSIVE INCOME (LOSS)	OTHER COMPREHENSIVE INCOME (LOSS) The following tables show the tax effects allocated to each component of other comprehensive income (loss) for the three and nine months ended September 30, 2022 and 2021: Three months ended September 30, 2022 September 30, 2021 Before-Tax Tax Benefit Net-of-Tax Before-Tax Tax Benefit Net-of-Tax Unrealized losses on securities: Net unrealized (losses) gains arising during the period $ (6,868) $ 1,888 $ (4,980) $ (1,099) $ 302 $ (797) Reclassification adjustment for gains included in net income — — — (42) 11 (31) Other comprehensive (loss) income $ (6,868) $ 1,888 $ (4,980) $ (1,141) $ 313 $ (828) Nine Months Ended September 30, 2022 September 30, 2021 Before-Tax Tax Net-of-Tax Before-Tax Tax Net-of-Tax Unrealized (losses) gains on securities: Net unrealized (losses) gains arising during the period $ (24,024) $ 6,606 $ (17,418) $ (278) $ 77 $ (201) Reclassification adjustment for gains included in net income — — — (78) 21 (57) Other comprehensive (loss) income $ (24,024) $ 6,606 $ (17,418) $ (356) $ 98 $ (258) The changes in the accumulated balances for each component of other comprehensive income (loss), net of tax for the twelve months ended December 31, 2021 and the nine months ended September 30, 2022 were as follows: Unrealized Other Accumulated Beginning Balance, January 1, 2021 $ 2,056 $ 1,490 Current year-to-date other comprehensive loss (1,834) (1,329) Ending balance, December 31, 2021 $ 222 $ 161 Current year-to-date other comprehensive loss (24,024) (17,418) Ending balance, September 30, 2022 $ (23,802) $ (17,257) Reclassifications out of accumulated other comprehensive income (loss) for the three and nine month periods ended September 30, 2022 and September 30, 2021 were as follows: Amounts Reclassified from Accumulated Other Comprehensive Income (Loss) Details about Accumulated Other Comprehensive Income (Loss) Components Three months ended September 30, 2022 Nine months ended September 30, 2022 (1) Affected Line Item on the Statement of Operations Unrealized gains and losses Sale of securities $ — $ — Net gains (losses) on investment securities Tax effect — — Provision for income taxes Total reclassifications for the period $ — $ — Net income attributable to common stockholders Amounts Reclassified from Accumulated Other Comprehensive Income (Loss) Details about Accumulated Other Comprehensive Income (Loss) Components Three months ended September 30, 2021 Nine months ended September 30, 2021 (1) Affected Line Item on the Statement of Operations Unrealized gains and losses Sale of securities $ 42 $ 78 Net gains (losses) on investment securities Tax effect (11) (21) Provision for income taxes Total reclassifications for the period $ 31 $ 57 Net income attributable to common stockholders

NATURE OF BUSINESS AND SUMMAR_2

NATURE OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Sep. 30, 2022
Accounting Policies [Abstract]
Principles of Consolidation	Principles of Consolidation – The accompanying consolidated financial statements include the accounts of the Company and the Bank. All significant intercompany accounts and transactions have been eliminated.
Use of Estimates	Use of Estimates –Preparation of consolidated financial statements in conformity with accounting principles generally accepted in the United States of America (“U.S. GAAP”) requires management to make estimates and assumptions that affect the amounts reported in the consolidated financial statements and accompanying disclosures. These estimates are based on management’s best knowledge of current events and actions the Company may undertake in the future. Estimates are used in accounting for, among other items, fair value of financial instruments, the allowance for loan losses, mortgage servicing rights, foreclosed and repossessed assets, valuation of intangible assets arising from acquisitions, useful lives for depreciation and amortization, valuation of goodwill and long-lived assets, stock based compensation, deferred tax assets, uncertain income tax positions and contingencies. Management does not anticipate any material changes to estimates made herein in the near term. Factors that may cause sensitivity to the aforementioned estimates include but are not limited to: those items described under the caption “Risk Factors” in Item 1A of the annual report on Form 10-K for the year ended December 31, 2021, filed with the SEC on March 2, 2022; the matters described in “Risk Factors” in Item 1A of the quarterly reports on Form 10-Q for the quarter ended March 31, 2022 and June 30, 2022, filed with the SEC on May 4, 2022 and August 4, 2022, respectively; the matters described in “Risk Factors” in Item 1A of this Form 10-Q; external market factors such as market interest rates and unemployment rates; changes to operating policies and procedures and changes in applicable banking regulations. Actual results may ultimately differ from estimates, although management does not generally believe such differences would materially affect the consolidated financial statements in any individual reporting period.
Investment Securities; Held to Maturity and Available for Sale	Investment Securities; Held to Maturity and Available for Sale – Management determines the appropriate classification of investment securities at the time of purchase and reevaluates such designation as of the date of each balance sheet. Securities are classified as held to maturity when the Company has the positive intent and ability to hold the securities to maturity. Held to maturity securities are stated at amortized cost. Investment securities not classified as held to maturity are classified as available for sale. Available for sale securities are stated at fair value, with unrealized holding gains and losses being reported in other comprehensive income (loss), net of tax. Unrealized losses deemed other-than-temporary due to credit issues are reported in the Company’s net income in the period in which the losses arise. Realized gains or losses on sales of available for sale securities are calculated with the specific identification method and are included in the consolidated statements of operations under net gains on investment securities. Interest income includes amortization of purchase premium or accretion of purchase discount. Amortization of premiums and accretion of discounts are recognized in interest income using the interest method over the estimated lives of the securities. The Company evaluates securities for other-than-temporary impairment at least on a quarterly basis, and more frequently when economic or market concerns warrant such evaluation. As part of such monitoring, the credit quality of individual securities and their issuer is assessed. Significant inputs used to measure the amount of other-than-temporary impairment related to credit loss include, but are not limited to: the Company’s intent and ability to sell the debt security prior to recovery, that it is more likely than not that the Company will not sell the security prior to recovery, default and delinquency rates of the underlying collateral, remaining credit support, and historical loss severities. Adjustments to market value of available for sale securities that are considered temporary are recorded in other comprehensive income or loss as separate components of stockholders’ equity, net of tax. If the unrealized loss of a security is identified as other-than-temporary based on information available, such as the decline in the creditworthiness of the issuer, external market ratings, or the anticipated or realized elimination of associated dividends, such impairments are further analyzed to determine if credit loss exists. If there is a credit loss, it will be recorded in the Company’s consolidated statement of operations. Non-credit components of the unrealized losses on available for sale securities will continue to be recognized in other comprehensive income (loss), net of tax.
Equity 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 (“FRB”) System and the Federal Home Loan Bank (“FHLB”) System, the Bank is required to maintain an investment in the capital stock of these entities. These securities are “restricted” in that they can only be sold back to the respective institutions or another member institution at par. Therefore, they are less liquid than other exchange traded equity securities. As no ready market exists for these stocks, and they have no quoted market value, these investments are carried at cost and periodically evaluated for impairment based on the ultimate recovery of par value. Cash dividends are reported as other income in the consolidated statement of operations. Also included in other investments is stock of our correspondent bank, Bankers’ Bank, without readily determinable fair value. This stock is carried at cost plus or minus changes resulting from observable price changes in orderly transactions for this stock, less other-than-temporary impairment charges, if any.
Loans	Loans – Loans that management has the intent and ability to hold for the foreseeable future or until maturity or payoff are reported at the principal balance outstanding, net of: deferred loan fees and costs, accretable yield on acquired loans and non-accretable discount on purchased credit impaired (PCI) loans. Interest income is accrued on the unpaid principal balance of these loans. Loan origination fees, net of certain direct origination costs, are deferred and recognized in interest income using the interest method over the contractual life of the loan with no prepayments assumed. If the loan is prepaid, any unamortized net fee is recognized at this time. Late charge fees are recognized into income when collected. Interest income on commercial, mortgage and consumer loans is discontinued according to the following schedules: • Commercial/agricultural real estate loans past due 90 days or more; • Commercial and industrial/agricultural operating loans past due 90 days or more; • Closed end consumer installment loans past due 120 days or more; and • Residential mortgage loans and open ended consumer installment loans past due 180 days or more. Past due status is based on the contractual terms of the loan. In all cases, loans are placed on nonaccrual status or charged off at an earlier date if collection of principal or interest is considered doubtful. All interest accrued but not received for a loan placed on nonaccrual status is reversed against interest income. Interest received on such loans is accounted for on the cash basis or cost recovery method until qualifying for return to accrual status. Loans are returned to accrual status when payments are made that bring the loan account current with the contractual term of the loan and a six month payment history has been established. Interest on accruing troubled debt restructured (“TDR”) loans, less than 90 days delinquent, is recognized as income as it accrues, based on the revised terms of the loan over an established period of continued payment. Residential mortgage loans and open ended consumer installment loans are charged off to estimated net realizable value less estimated selling costs at the earlier of when (a) the loan is deemed by management to be uncollectible, or (b) the loan becomes past due 180 days or more. Closed ended consumer installment loans are charged off to net realizable value at the earlier of when (a) the loan is deemed by management to be uncollectible, or (b) the loan becomes past due 120 days or more. Commercial/agricultural real estate, commercial and industrial and agricultural operating loans are charged off to net realizable value at the earlier of when (a) the loan is deemed by management to be uncollectible, or (b) the loan becomes past due 90 days or more.
Allowance for Loan Losses	Allowance for Loan Losses – The allowance for loan losses (“ALL”) is a valuation allowance for probable and inherent credit losses in our loan portfolio. Loan losses are charged against the ALL when management believes that the collectability of a loan balance is unlikely. Subsequent recoveries, if any, are credited to the ALL. Management estimates the required ALL balance taking into account the following factors: past loan loss experience; the nature, volume and composition of our loan portfolio; known and inherent risks in our portfolio; information about specific borrowers’ ability to repay; estimated collateral values; current economic conditions; and other relevant factors determined by management. The ALL consists of specific and general components. The specific component relates to loans that are individually classified as impaired. The general component covers non-impaired loans and is based on historical loss experience adjusted for certain qualitative factors. The entire ALL balance is available for any loan that, in management’s judgment, should be charged off.
Impaired Loans	A loan is impaired when full payment under the loan terms is not expected. Impaired loans consist of all TDRs, as well as individual loans not considered a TDR, that are either (1) rated substandard or worse, (2) on nonaccrual status or (3) PCI loans which are impaired at the time of acquisition. Substandard loans, as defined by the OCC, our primary banking regulator, are loans that are inadequately protected by the current sound worth and paying capacity of the obligor or of the collateral pledged, if any. All TDRs are individually evaluated for impairment. See Note 3, “Loans, Allowance for Loan Losses and Impaired Loans” for more information on what we consider to be a TDR. For TDR’s or substandard loans deemed to be impaired, a specific ALL allocation may be established so that the loan is reported, net, at the lower of (a) its outstanding principal balance; (b) the present value of the loan’s estimated future cash flows using the loan’s existing rate; or (c) at the fair value of any loan collateral, less estimated disposal costs, if repayment is expected solely from the underlying collateral of the loan. For TDRs less than 90+ days past due, and certain substandard loans that are less than 90+ days delinquent, the likelihood of the loan migrating to over 90 days past due is also taken into account when determining the specific ALL allocation for these particular loans. Large groups of smaller balance homogeneous loans, such as non-TDR commercial, consumer and residential real estate loans, are collectively evaluated for ALL purposes, and accordingly, are not separately identified for ALL disclosures.
Acquired Loans	Acquired Loans— Loans acquired in connection with acquisitions are recorded at their acquisition-date fair value with no carryover of related allowance for loan losses. Any allowance for loan loss on these pools reflect only losses incurred after the acquisition (meaning the present value of all cash flows expected at acquisition that no longer are expected to be received). Determining the fair value of the acquired loans involves estimating the principal and interest cash flows expected to be collected on the loans and discounting those cash flows at a market rate of interest. Management considers a number of factors in evaluating the acquisition-date fair value including: the remaining life of the acquired loans, delinquency status, estimated prepayments, payment options and other loan features, internal risk grade, estimated value of the underlying collateral and interest rate environment. Acquired loans that met the criteria for nonaccrual of interest prior to the acquisition may be considered performing upon acquisition, regardless of whether the customer is contractually delinquent, if we can reasonably estimate the timing and amount of the expected cash flows on such loans and if we expect to fully collect the new carrying value of the loans. As such, we may no longer consider the loan to be nonaccrual or nonperforming and may accrue interest on these loans, including the impact of any accretable yield. Loans acquired with deteriorated credit quality are accounted for in accordance with Accounting Standards Codification (“ASC”) 310-30, Loans and Debt Securities Acquired with Deteriorated Credit Quality (ASC 310-30) if, at acquisition, the loans have evidence of credit quality deterioration since origination and it is probable that all contractually required payments will not be collected. At acquisition, the Company considers several factors as indicators that an acquired loan has evidence of deterioration in credit quality. These factors include, but are not limited to: loans 90 days or more past due, loans with an internal risk grade of substandard or below, loans classified as non-accrual by the acquired institution, and loans that have been previously modified in a troubled debt restructuring. Under the ASC 310-30 model, the excess of cash flows expected to be collected at acquisition over recorded fair value is referred to as the accretable yield and is the interest component of expected cash flow. The accretable discount is recognized into income over the remaining life of the loan if the timing and/or amount of cash flows expected to be collected can be reasonably estimated (the accretion method). If the timing or amount of cash flows expected to be collected cannot be reasonably estimated, the cost recovery method of income recognition is used. The difference between the loan’s total scheduled principal and interest payments over all cash flows expected to be collected at acquisition, considering the impact of prepayments, is referred to as the non-accretable difference. The non-accretable difference represents contractually required principal and interest payments which the Company does not expect to collect. Over the life of the loan, management continues to estimate cash flows expected to be collected. Decreases in expected cash flows are recognized as impairments through a charge to the provision for loan losses resulting in an increase in the allowance for loan losses. Subsequent improvements in cash flows result in first, reversal of existing valuation allowances recognized subsequent to acquisition, if any, and next, an increase in the amount of accretable discount to be subsequently recognized in interest income on a prospective basis over the loan’s remaining life. Acquired loans that were not individually determined to be purchased with deteriorated credit quality are accounted for in accordance with ASC 310-20, Nonrefundable Fees and Other Costs (ASC 310-20), whereby the premium or discount derived from the fair market value adjustment, on a loan-by-loan or pooled basis, is recognized into interest income on a level yield basis over the remaining expected life of the loan or pool. For all acquired loans, the outstanding loan balances less any related accretable discount and/or non-accretable difference is referred to as the loans’ carrying amount.
Loans Held for Sale	Loans Held for Sale — Loans held for sale are those loans the Company has the intent to sell in the foreseeable future. They are carried at the lower of aggregate cost or fair value. Gains and losses on sales of loans are recognized at settlement dates, and are determined by the difference between the sales proceeds and the carrying value of the loans after allocating costs to servicing rights retained. Such gains and losses are included as non-interest income in the consolidated statements of operations. All sales are made without recourse. Interest rate lock commitments on mortgage loans to be funded and sold are valued at fair value, and are included in other assets or liabilities, if material.
Transfers of financial assets	Transfers of financial assets— Transfers of financial assets are accounted for as sales when control over the assets has been surrendered. Control over transferred assets is deemed to be surrendered when (1) the assets have been isolated from the entity, (2) the transferee obtains the right, free of conditions that constrain it from taking advantage of that right, to pledge or exchange the transferred assets, and (3) the entity does not maintain effective control over the transferred assets through an agreement to repurchase them before maturity.
Mortgage Servicing Rights	Mortgage Servicing Rights— Mortgage servicing rights (“MSR”) assets result as the Company sells loans to investors in the secondary market and retains the rights to service mortgage loans sold to others. MSR assets are initially measured at fair value; assessed for impairment at least annually; carried at the lower of the initial capitalized amount, net of accumulated amortization, or estimated fair value. MSR assets are amortized in proportion to and over the period of estimated net servicing income, with the amortization recorded in non-interest expense in the consolidated statement of operations. The valuation of MSRs and related amortization, included in mortgage servicing rights expense in the consolidated statements of operations, thereon are based on numerous factors, assumptions and judgments, such as those for: changes in the mix of loans, interest rates, prepayment speeds, and default rates. Changes in these factors, assumptions and judgments may have a material effect on the valuation and amortization of MSRs. Although management believes that the assumptions used to evaluate the MSRs for impairment are reasonable, future adjustment may be necessary if future economic conditions differ substantially from the economic assumptions used to determine the value of MSRs.
Goodwill and other intangible assets	Goodwill and other intangible assets—The Company accounts for goodwill and other intangible assets in accordance with ASC Topic 350, “Intangibles - Goodwill and Other.” The Company records the excess of the cost of acquired entities over the fair value of identifiable tangible and intangible assets acquired, less liabilities assumed, as goodwill. On a periodic basis, management assesses whether events or changes in circumstances indicate that the carrying amounts of the intangible assets may be impaired. Goodwill is not amortized but, instead, is subject to impairment tests on at least an annual basis, and more frequently if an event occurs or circumstances change that would more likely than not reduce the fair value of a reporting unit below its carrying amount. A reporting unit is defined as any distinct, separately identifiable component of the Company’s one operating segment for which complete, discrete financial information is available and reviewed regularly by the segment’s management. The Company has one reporting unit as of September 30, 2022, 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.
New Markets Tax Credits	New Markets Tax Credits - As a part of its commitment to the communities it serves, in the first quarter of 2022, the Company made an investment in an LLC that is sponsoring a community development project that has been awarded a New Markets Tax Credit (NMTC) through the U.S. Department of the Treasury’s Community Development Financial Institutions Fund. This investment is Community Reinvestment Act eligible and is designed to generate a return primarily through the realization of the tax credit. This LLC is considered a Variable Interest Entity (VIE) as the Company represents the holder of the equity investment at risk, but does not have the ability to direct the activities that most significantly affect the performance of the LLC. As such, the Company is not the primary beneficiary of the VIE and the LLC has not been consolidated. The investment is accounted for using the equity method of accounting and is amortized through non-interest expense as the related tax credits are utilized. The utilization of the tax credit is recognized as a reduction in income tax expense.
Leases	Leases - We determine if an arrangement is a lease at inception. All of our existing leases have been determined to be operating leases under ASC 842. Right-of-use (“ROU”) assets are included in other assets in our consolidated balance sheets. Operating lease liabilities are included in other liabilities in our consolidated balance sheets. Lease expense is included in non-interest expense, occupancy in the consolidated statements of operations. ROU assets represent our right to use an underlying asset for the lease term and lease liabilities represent our obligation to make lease payments arising from the lease. Operating lease ROU assets and liabilities are recognized at commencement date, based on the present value of lease payments over the lease term. As none of our existing leases provide an implicit rate, we use our incremental borrowing rate, based on information available at commencement date, in determining the present value of lease payments. The operating lease ROU asset also includes any lease payments made and excludes lease incentives. Our lease terms may include options to extend or terminate the lease, when it is reasonably certain that we will exercise that option. Lease expense is recognized based on the total contractually required lease payments, over the term of the lease, on a straight-line basis.
Debt and equity issuance cost	Debt and equity issuance costs— Debt issuance costs, which consist primarily of fees paid to note lenders, are deferred and included in other borrowings in the consolidated balance sheets. Debt issuance costs with a Company call option that
Advertising, Marketing and Public Relations Expense	Advertising, Marketing and Public Relations Expense—The Company expenses all advertising, marketing and public relations costs as they are incurred.
Income Taxes	Income Taxes – The Company accounts for income taxes in accordance with the Financial Accounting Standards Board (FASB) Accounting Standards Codification (“ASC”) Topic 740, “Income Taxes.” Under this guidance, deferred taxes are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax basis. Deferred tax assets and liabilities are measured using enacted tax rates that will apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized as income or expense in the period that includes the enactment date. The Company regularly reviews the carrying amount of its net deferred tax assets to determine if the establishment of a valuation allowance is necessary. If based on the available evidence, it is more likely than not that all or a portion of the Company’s net deferred tax assets will not be realized in future periods, a deferred tax valuation allowance would be 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. Gain (loss) on repossessed assets - The Company records a gain or loss from the sale of repossessed assets, when control of the property or asset transfers to the buyer, which generally occurs at the time of an executed deed or sales agreement. When the company finances the sale of repossessed assets to a buyer, the Company assesses whether the buyer is committed to perform their obligations under the contract and whether collectability of the transaction price is probable. Once these criteria are met, the repossessed asset is derecognized and the gain or loss on sale is recorded upon transfer of control of the property to the buyer. In determining the gain on sale or loss on the sale, the Company adjust the transaction price and related gain or loss on sale if a significant financing component is present. Non-interest income outside of the scope of Revenue from Contracts with Customers, Topic 606 is recognized on the accrual basis of accounting as services are provided or as transactions occur. Non-interest income outside of the scope of Topic 606 includes mortgage banking activities, loan fees and service charges, net gains (losses) on investment securities, and other, which is primarily made up of BOLI related income.
Earnings Per Share	Earnings Per Share – Basic earnings per common share is net income or loss divided by the weighted average number of common shares outstanding during the period. Diluted earnings per common share includes the dilutive effect of additional potential common shares issuable during the period, consisting of stock options outstanding under the Company’s stock incentive plans that have an exercise price that is less than the Company’s stock price on the reporting date.
Loss Contingencies	Loss Contingencies— Loss contingencies, including claims and legal actions arising in the normal course of business, are recorded as liabilities when the likelihood of loss is probable and an amount of loss can be reasonably estimated.
Other Comprehensive Income	Other Comprehensive Income — Accumulated and other comprehensive income or loss is comprised of the unrealized and realized gains and losses on securities available for sale, net of tax, and is shown on the accompanying consolidated statements of comprehensive income.
Operating Segments	Operating Segments— While our executive officers monitor the revenue streams of the various banking products and services, operations are managed and financial performance is evaluated on a Company-wide basis. Accordingly, all of the Company’s banking operations are considered by management to be aggregated in one reportable operating segment.
Reclassifications	Reclassifications – Certain items previously reported were reclassified for consistency with the current presentation.
Recent Accounting Pronouncements	Recent Accounting Pronouncements— The Financial Accounting Standards Board (FASB) issues Accounting Standards Updates (ASUs) to the FASB Accounting Standards Codification (ASC). This section provides a summary description of recent ASUs that have potentially significant implications (elected or required) within the consolidated financial statements, or that management expects may have a significant impact on financial statements issued in the near future. Recent Accounting Pronouncements—Adopted ASU 2020-04 and ASU 2021-01, Reference Rate Reform (Topic 848) - Facilitation of the Effects of Reference Rate Reform on Financial Reporting-- These ASUs provide optional and temporary relief, in the form of optional expedients and exceptions, for applying GAAP to modifications of contacts, hedging relationships and other transactions affected by reference rate (e.g. LIBOR) reforms. ASU 2020-04 and ASU 2021-01 are effective for the Company immediately and through December 31, 2022. The Company utilizes LIBOR, among other indexes, as a reference rate for underwriting variable rate loans. Reference rate reform has not had, nor does the Company expect it to have, a material effect on the Company’s consolidated balance sheet, operations or cash flows. Recently Issued, But Not Yet Effective Accounting Pronouncements ASU 2016-13, Financial Instruments-Credit Losses (Topic 326), Measurement of Credit Losses on Financial Instruments-- The ASU changes accounting for credit losses on loans receivable and debt securities from an incurred loss methodology to an expected credit loss methodology. Among other things, ASU 2016-13 requires the measurement of all expected credit losses for financial assets held at the reporting date based on historical experience, current conditions, and reasonable and supportable forecasts. Accordingly, ASU 2016-13 requires the use of forward-looking information to form credit loss estimates. Many of the loss estimation techniques applied today will still be permitted, though the inputs to those techniques will change to reflect the full amount of expected credit losses. In addition, ASU 2016-13 amends the accounting for credit losses on debt securities and purchased financial assets with credit deterioration. In November, 2019, the FASB issued ASU 2019-10, which delayed the effective date for ASU 2016-13 for smaller reporting companies, resulting in ASU 2016-13 becoming effective in the first quarter of 2023 for the Company. Earlier adoption is permitted; however, the Company elected not to adopt the ASU early. The Company has selected a loss estimation methodology, utilizing a third-party model, and is currently finalizing its process for model utilization. The impact of adoption on the financial condition and results of operations cannot yet be definitively determined due to the sensitivity of the model to various inputs and changing economic forecasts. 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. ASU 2022-02, Financial Instruments-Credit Losses (Topic 326), Troubled Debt Restructurings and Vintage Disclosures - The ASU addresses and amends areas identified by the FASB as part of its post-implementation review of the accounting standard that introduced the current expected credit losses model. The amendments eliminate the accounting guidance for troubled debt restructurings by creditors that have adopted the current expected credit losses model and enhance the disclosure requirements for loan refinancings and restructurings made with borrowers experiencing financial difficulty. In addition, the amendments require disclosure of current-period gross write-offs for financing receivables and net investment in leases by year of origination in the vintage disclosures. As the Company has not yet adopted the amendments in ASU 2016-13, ASU 2022-02 becomes effective in the first quarter of 2023. Management is assessing the impact that adoption of this standard will have on the Company’s financial condition and results of operations in conjunction with its assessment of the impact of ASU 2016-13. The Company expects to adopt the guidance for our fiscal year beginning January 1, 2023.
Fair Value Measurement	ASC Topic 820-10, “ Fair Value Measurements and Disclosures ” establishes a fair value hierarchy which requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. The topic describes three levels of inputs that may be used to measure fair value: Level 1- Quoted prices (unadjusted) for identical assets or liabilities in active markets that the Company has the ability to access as of the measurement date. Level 2- Significant other observable inputs other than Level 1 prices such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data. Level 3- Significant unobservable inputs that reflect the Company’s assumptions about the factors that market participants would use in pricing an asset or liability. A financial instrument’s categorization within the valuation hierarchy is based upon the lowest level of input within the valuation hierarchy that is significant to the fair value measurement.

INVESTMENT SECURITIES (Tables)

INVESTMENT SECURITIES (Tables)	9 Months Ended
	Sep. 30, 2022
Investments, Debt and Equity Securities [Abstract]
Schedule of Available-for-sale Securities Reconciliation	The amortized cost, estimated fair value and related unrealized gains and losses on securities available for sale and held to maturity as of September 30, 2022 and December 31, 2021, respectively, were as follows: Available for sale securities Amortized Gross Gross Estimated September 30, 2022 U.S. government agency obligations $ 19,357 $ 210 $ 253 $ 19,314 Mortgage-backed securities 99,198 — 19,271 79,927 Corporate debt securities 41,861 — 3,751 38,110 Corporate asset-based securities 31,149 — 736 30,413 Total available for sale securities $ 191,565 $ 210 $ 24,011 $ 167,764 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-based securities 33,902 133 127 33,908 Total available for sale securities $ 202,846 $ 1,385 $ 1,163 $ 203,068
Schedule of Held-to-Maturity Securities	Held to maturity securities Amortized Gross Gross Estimated September 30, 2022 Obligations of states and political subdivisions $ 600 $ — $ 54 $ 546 Mortgage-backed securities 97,010 7 20,330 76,687 Total held to maturity securities $ 97,610 $ 7 $ 20,384 $ 77,233 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
Schedule of Maturity of Securities	The estimated fair value of securities at September 30, 2022 and December 31, 2021, by contractual maturity, is shown below. Expected maturities will differ from contractual maturities on mortgage-backed securities because borrowers may have the right to call or prepay obligations with or without call or prepayment penalties. Expected maturities may differ from contractual maturities on certain agency and municipal securities due to the call feature. September 30, 2022 December 31, 2021 Available for sale securities Amortized Estimated Amortized Estimated Due in one year or less $ — $ — $ 140 $ 140 Due after one year through five years 4,462 4,125 4,903 4,971 Due after five years through ten years 46,730 43,178 40,410 40,818 Due after ten years 41,175 40,534 49,757 49,972 Total securities with contractual maturities $ 92,367 $ 87,837 $ 95,210 $ 95,901 Mortgage-backed securities 99,198 79,927 107,636 107,167 Total available for sale securities $ 191,565 $ 167,764 $ 202,846 $ 203,068 September 30, 2022 December 31, 2021 Held to maturity securities Amortized Estimated Amortized Estimated Due after one year through five years $ 450 $ 415 $ 4,300 $ 4,298 Due after five years through ten years 150 131 300 295 Total securities with contractual maturities 600 546 4,600 4,593 Mortgage-backed securities 97,010 76,687 66,541 64,584 Total held to maturity securities $ 97,610 $ 77,233 $ 71,141 $ 69,177
Schedule of Available-for-Sale Securities with Unrealized Losses	Securities with unrealized losses at September 30, 2022 and December 31, 2021, aggregated by investment category and length of time that individual securities have been in a continuous unrealized loss position, were as follows: Less than 12 Months 12 Months or More Total Available for sale securities Fair Unrealized Fair Unrealized Fair Unrealized September 30, 2022 U.S. government agency obligations $ 4,368 $ 253 $ — $ — $ 4,368 $ 253 Mortgage-backed securities 25,929 4,526 53,924 14,745 79,853 19,271 Corporate debt securities 29,891 2,866 8,219 885 38,110 3,751 Corporate asset-based securities 13,137 179 17,276 557 30,413 736 Total $ 73,325 $ 7,824 $ 79,419 $ 16,187 $ 152,744 $ 24,011 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-based securities 19,296 127 — — 19,296 127 Total $ 126,715 $ 1,148 $ 735 $ 15 $ 127,450 $ 1,163
Schedule of Held-to-Maturity Securities with Unrealized Losses	Less than 12 Months 12 Months or More Total Held to maturity securities Fair Unrealized Fair Unrealized Fair Unrealized September 30, 2022 Obligations of states and political subdivisions $ — $ — $ 546 $ 54 $ 546 $ 54 Mortgage-backed securities 32,918 6,600 43,518 13,730 76,436 20,330 Total $ 32,918 $ 6,600 $ 44,064 $ 13,784 $ 76,982 $ 20,384 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

LOANS, ALLOWANCE FOR LOAN LOS_2

LOANS, ALLOWANCE FOR LOAN LOSSES AND IMPAIRED LOANS (Tables)	9 Months Ended
	Sep. 30, 2022
Receivables [Abstract]
Schedule of Loans by Risk Rating	Below is a summary of originated and acquired loans by type and risk rating as of September 30, 2022: 1 to 5 6 7 8 9 TOTAL Originated Loans: Commercial/Agricultural real estate: Commercial real estate $ 597,339 $ 6,038 $ 6,971 $ — $ — $ 610,348 Agricultural real estate 60,117 648 1,537 — — 62,302 Multi-family real estate 193,484 274 — — — 193,758 Construction and land development 116,103 — 44 — — 116,147 C&I/Agricultural operating: Commercial and industrial 109,485 12,873 1,992 — — 124,350 Agricultural operating 18,589 341 1,917 — — 20,847 Residential mortgage: Residential mortgage 74,473 — 2,834 — — 77,307 Purchased HELOC loans 3,357 — — — — 3,357 Consumer installment: Originated indirect paper 11,177 — 57 — — 11,234 Other consumer 6,972 — 44 — — 7,016 Total originated loans before SBA PPP loans 1,191,096 20,174 15,396 — — 1,226,666 SBA PPP loans — — — — — — Total originated loans $ 1,191,096 $ 20,174 $ 15,396 $ — $ — $ 1,226,666 Acquired Loans: Commercial/Agricultural real estate: Commercial real estate $ 89,779 $ — $ 1,561 $ — $ — $ 91,340 Agricultural real estate 17,769 — 1,636 — — 19,405 Multi-family real estate 3,914 — — — — 3,914 Construction and land development 1,579 — 124 — — 1,703 C&I/Agricultural operating: Commercial and industrial 10,247 4 214 — — 10,465 Agricultural operating 5,017 — 169 — — 5,186 Residential mortgage: Residential mortgage 20,302 — 1,124 — — 21,426 Consumer installment: Other consumer 291 — 3 — — 294 Total acquired loans $ 148,898 $ 4 $ 4,831 $ — $ — $ 153,733 Total Loans: Commercial/Agricultural real estate: Commercial real estate $ 687,118 $ 6,038 $ 8,532 $ — $ — $ 701,688 Agricultural real estate 77,886 648 3,173 — — 81,707 Multi-family real estate 197,398 274 — — — 197,672 Construction and land development 117,682 — 168 — — 117,850 Commercial/Agricultural non-real estate: Commercial and industrial 119,732 12,877 2,206 — — 134,815 Agricultural operating 23,606 341 2,086 — — 26,033 Residential mortgage: Residential mortgage 94,775 — 3,958 — — 98,733 Purchased HELOC loans 3,357 — — — — 3,357 Consumer installment: Originated indirect paper 11,177 — 57 — — 11,234 Other consumer 7,263 — 47 — — 7,310 Gross loans before SBA PPP Loans 1,339,994 20,178 20,227 — — 1,380,399 SBA PPP loans — — — — — — Gross loans $ 1,339,994 $ 20,178 $ 20,227 $ — $ — $ 1,380,399 Less: Unearned net deferred fees and costs and loans in process (2,447) Unamortized discount on acquired loans (2,076) Allowance for loan losses (17,217) Loans receivable, net $ 1,358,659 Below is a summary of originated and acquired loans by type and 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
Schedule of Changes of Impaired Loans and Non-Impaired Loans	Changes in the ALL by loan type for the periods presented below were as follows: Commercial/Agricultural Real Estate C&I/Agricultural operating Residential Mortgage Consumer Installment Unallocated Total Three months ended September 30, 2022 Allowance for Loan Losses: Beginning balance, July 1, 2022 $ 12,702 $ 1,910 $ 472 $ 143 $ 826 $ 16,053 Charge-offs — — — (9) — (9) Recoveries 35 8 1 27 — 71 Provision 380 7 10 (38) 217 576 Total allowance on originated loans 13,117 1,925 483 123 1,043 16,691 Purchased credit impaired loans — — — — — — Other acquired loans: Beginning balance, July 1, 2022 664 51 48 9 — 772 Charge-offs (48) — — — — (48) Recoveries — — 2 1 — 3 Provision 49 (2) (21) (1) (226) (201) Total allowance on other acquired loans 665 49 29 9 (226) 526 Total allowance on acquired loans 665 49 29 9 (226) 526 Ending balance, September 30, 2022 $ 13,782 $ 1,974 $ 512 $ 132 $ 817 $ 17,217 Commercial/Agricultural Real Estate C&I/Agricultural operating Residential Mortgage Consumer Installment Unallocated Total Nine months ended September 30, 2022 Allowance for Loan Losses: Beginning balance, January 1, 2022 $ 12,354 $ 1,959 $ 518 $ 225 $ 774 $ 15,830 Charge-offs (157) (310) (35) (32) — (534) Recoveries 41 27 2 48 — 118 Provision 879 249 (2) (118) 269 1,277 Total allowance on originated loans 13,117 1,925 483 123 1,043 16,691 Purchased credit impaired loans — — — — — — Other acquired loans: Beginning balance, January 1, 2022 856 69 130 28 — 1,083 Charge-offs (48) — (33) (2) — (83) Recoveries — — 27 1 — 28 Provision (143) (20) (95) (18) (226) (502) Total allowance on other acquired loans 665 49 29 9 (226) 526 Total allowance on acquired loans 665 49 29 9 (226) 526 Ending balance, September 30, 2022 $ 13,782 $ 1,974 $ 512 $ 132 $ 817 $ 17,217 Allowance for Loan Losses at September 30, 2022: Amount of allowance for loan losses arising from loans individually evaluated for impairment $ 699 $ — $ — $ — $ — $ 699 Amount of allowance for loan losses arising from loans collectively evaluated for impairment $ 13,083 $ 1,974 $ 512 $ 132 $ 817 $ 16,518 Loans Receivable as of September 30, 2022: Ending balance of originated loans $ 982,555 $ 145,197 $ 80,664 $ 18,250 $ — $ 1,226,666 Ending balance of purchased credit-impaired loans 5,785 578 908 — — 7,271 Ending balance of other acquired loans 110,577 15,073 20,518 294 — 146,462 Ending balance of loans $ 1,098,917 $ 160,848 $ 102,090 $ 18,544 $ — $ 1,380,399 Ending balance: individually evaluated for impairment $ 18,698 $ 4,829 $ 6,290 $ 113 $ — $ 29,930 Ending balance: collectively evaluated for impairment $ 1,080,219 $ 156,019 $ 95,800 $ 18,431 $ — $ 1,350,469 Commercial/Agricultural Real Estate C&I/Agricultural operating Residential Mortgage Consumer Installment Unallocated Total Three months ended September 30, 2021 Allowance for Loan Losses: Beginning balance, July 1, 2021 $ 10,890 $ 2,182 $ 771 $ 362 $ 855 $ 15,060 Charge-offs — — — (12) — (12) Recoveries 4 10 — 5 — 19 Provision 1,004 (218) (185) (80) (83) 438 Total allowance on originated loans 11,898 1,974 586 275 772 15,505 Purchased credit impaired loans — — — — — — Other acquired loans: Beginning balance, July 1, 2021 1,468 81 231 5 — 1,785 Charge-offs — — — (24) — (24) Recoveries — 3 1 — — 4 Provision (371) (10) (106) 49 — (438) Total allowance on other acquired loans 1,097 74 126 30 — 1,327 Total allowance on acquired loans 1,097 74 126 30 — 1,327 Ending balance, September 30, 2021 $ 12,995 $ 2,048 $ 712 $ 305 $ 772 $ 16,832 Commercial/Agricultural Real Estate C&I/Agricultural operating Residential Mortgage Consumer Installment Unallocated Total Nine months ended September 30, 2021 Allowance for Loan Losses: Beginning balance, January 1, 2021 $ 10,271 $ 2,112 $ 1,041 $ 489 $ 906 $ 14,819 Charge-offs (51) — — (49) — (100) Recoveries 10 48 9 36 — 103 Provision 1,668 (186) (464) (201) (134) 683 Total allowance on originated loans $ 11,898 $ 1,974 $ 586 $ 275 $ 772 $ 15,505 Purchased credit impaired loans — — — — — — Other acquired loans Beginning balance, January 1, 2021 1,684 141 335 64 — 2,224 Charge-offs (200) (7) — (27) — (234) Recoveries — 13 3 4 — 20 Provision (387) (73) (212) (11) — (683) Total allowance on other acquired loans 1,097 74 126 30 — 1,327 Total allowance on acquired loans 1,097 74 126 30 — 1,327 Ending balance, September 30, 2021 $ 12,995 $ 2,048 $ 712 $ 305 $ 772 $ 16,832 Allowance for Loan Losses at September 30, 2021: Amount of allowance for loan losses arising from loans individually evaluated for impairment $ 1,033 $ 271 $ 59 $ — $ — $ 1,363 Amount of allowance for loan losses arising from loans collectively evaluated for impairment $ 11,962 $ 1,777 $ 653 $ 305 $ 772 $ 15,469 Loans Receivable as of September 30, 2021 Ending balance of originated loans $ 792,115 $ 147,272 $ 72,907 $ 27,103 $ — $ 1,039,397 Ending balance of purchased credit-impaired loans 9,183 1,219 1,097 — — 11,499 Ending balance of other acquired loans 155,220 19,876 29,698 516 — 205,310 Ending balance of loans $ 956,518 $ 168,367 $ 103,702 $ 27,619 $ — $ 1,256,206 Ending balance: individually evaluated for impairment $ 22,744 $ 6,451 $ 7,705 $ 291 $ — $ 37,191 Ending balance: collectively evaluated for impairment $ 933,774 $ 161,916 $ 95,997 $ 27,328 $ — $ 1,219,015 Commercial/Agricultural Real Estate C&I/Agricultural operating Residential Mortgage Consumer Installment Unallocated Total 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
Schedule of Loans Receivable	Loans receivable by loan type as of the end of the periods shown below were as follows: Commercial/Agricultural Real Estate Loans C&I/Agricultural Operating Residential Mortgage Consumer Installment Totals September 30, 2022 December 31, 2021 September 30, 2022 December 31, 2021 September 30, 2022 December 31, 2021 September 30, 2022 December 31, 2021 September 30, 2022 December 31, 2021 Performing loans Performing TDR loans $ 1,363 $ 4,618 $ 2,505 $ 649 $ 3,014 $ 2,681 $ 9 $ 36 $ 6,891 $ 7,984 Performing loans other 1,088,934 1,021,346 157,487 160,570 97,586 90,591 18,481 24,729 1,362,488 1,297,236 Total performing loans 1,090,297 1,025,964 159,992 161,219 100,600 93,272 18,490 24,765 1,369,379 1,305,220 Nonperforming loans (1) Nonperforming TDR loans 1,932 3,389 169 554 344 593 — 3 2,445 4,539 Nonperforming loans other 6,688 5,476 687 737 1,146 996 54 77 8,575 7,286 Total nonperforming loans 8,620 8,865 856 1,291 1,490 1,589 54 80 11,020 11,825 Total loans $ 1,098,917 $ 1,034,829 $ 160,848 $ 162,510 $ 102,090 $ 94,861 $ 18,544 $ 24,845 $ 1,380,399 $ 1,317,045 (1) Nonperforming loans are either 90+ days past due or nonaccrual.
Schedule of Aging Analysis of the Bank Real Estate and Consumer Loans	An aging analysis of the Company’s commercial/agricultural real estate, C&I, agricultural operating, residential mortgage, consumer installment and purchased third party loans as of September 30, 2022 and December 31, 2021, respectively, was as follows: 30-59 Days Past Due and Accruing 60-89 Days Past Due and Accruing Greater Than 89 Days Past Due and Accruing Total Nonaccrual Loans Total Past Due Accruing and Nonaccrual Loans Current Total September 30, 2022 Commercial/Agricultural real estate: Commercial real estate $ — $ — $ — $ — $ 5,848 $ 5,848 $ 695,840 $ 701,688 Agricultural real estate — 70 — 70 2,729 2,799 78,908 81,707 Multi-family real estate — — — — — — 197,672 197,672 Construction and land development — — — — 43 43 117,807 117,850 C&I/Agricultural operating: Commercial and industrial — — — — 188 188 134,627 134,815 Agricultural operating 74 231 — 305 668 973 25,060 26,033 Residential mortgage: Residential mortgage 1,443 250 244 1,937 1,246 3,183 95,550 98,733 Purchased HELOC loans 117 — — 117 — 117 3,240 3,357 Consumer installment: Originated indirect paper — — 3 3 30 33 11,201 11,234 Other consumer 20 17 1 38 20 58 7,252 7,310 Total $ 1,654 $ 568 $ 248 $ 2,470 $ 10,772 $ 13,242 $ 1,367,157 $ 1,380,399 December 31, 2021 Commercial/Agricultural real estate: Commercial real estate $ 36 $ — $ — $ 36 $ 5,374 $ 5,410 $ 693,055 $ 698,465 Agricultural real estate 498 4 — 502 3,490 3,992 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 — 32 298 330 121,837 122,167 SBA PPP loans — — — — — — 8,755 8,755 Agricultural operating 1,123 — — 1,123 993 2,116 29,472 31,588 Residential mortgage: Residential mortgage 1,471 487 156 2,114 1,268 3,382 87,608 90,990 Purchased HELOC loans 117 — — 117 165 282 3,589 3,871 Consumer installment: Originated indirect paper 38 27 — 65 55 120 15,851 15,971 Other consumer 58 10 4 72 22 94 8,780 8,874 Total $ 3,341 $ 560 $ 160 $ 4,061 $ 11,665 $ 15,726 $ 1,301,319 $ 1,317,045
Schedule of Bank Impaired Loans	A summary of the Company’s loans individually evaluated for impairment as of September 30, 2022, December 31, 2021 and September 30, 2021 was as follows: Three Months Ended Nine Months Ended Recorded Investment Unpaid Principal Balance Related Allowance Average Recorded Investment Interest Income Recognized Average Recorded Investment Interest Income Recognized September 30, 2022 With No Related Allowance Recorded: Commercial/Agricultural real estate $ 12,002 $ 12,038 $ — $ 12,646 $ 105 $ 14,636 $ 410 C&I/Agricultural operating 4,710 4,829 — 4,478 57 4,898 139 Residential mortgage 6,229 6,290 — 5,957 85 6,419 218 Consumer installment 113 113 — 138 1 198 5 Total $ 23,054 $ 23,270 $ — $ 23,219 $ 248 $ 26,151 $ 772 With An Allowance Recorded: Commercial/Agricultural real estate $ 6,660 $ 6,660 $ 699 $ 6,232 $ 81 $ 5,758 $ 95 C&I/Agricultural operating — — — — — 207 10 Residential mortgage — — — 101 — 350 2 Consumer installment — — — — — 1 — Total $ 6,660 $ 6,660 $ 699 $ 6,333 $ 81 $ 6,316 $ 107 September 30, 2022 Totals: Commercial/Agricultural real estate $ 18,662 $ 18,698 $ 699 $ 18,878 $ 186 $ 20,394 $ 505 C&I/Agricultural operating 4,710 4,829 — 4,478 57 5,106 149 Residential mortgage 6,229 6,290 — 6,058 85 6,769 220 Consumer installment 113 113 — 138 1 198 5 Total $ 29,714 $ 29,930 $ 699 $ 29,552 $ 329 $ 32,467 $ 879 Twelve Months Ended 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 Three Months Ended Nine Months Ended Recorded Investment Unpaid Principal Balance Related Allowance Average Recorded Investment Interest Income Recognized Average Recorded Investment Interest Income Recognized September 30, 2021 With No Related Allowance Recorded: Commercial/Agricultural real estate $ 16,409 $ 16,820 $ — $ 19,618 $ 172 $ 20,417 $ 663 C&I/Agricultural operating 3,264 3,451 — 3,484 29 4,893 119 Residential mortgage 7,203 7,291 — 7,498 79 7,917 240 Consumer installment 291 291 — 284 3 324 9 Total $ 27,167 $ 27,853 $ — $ 30,884 $ 283 $ 33,551 $ 1,031 With An Allowance Recorded: Commercial/Agricultural real estate $ 5,924 $ 5,924 $ 1,033 $ 3,558 $ — $ 4,107 $ 62 C&I/Agricultural operating 3,000 3,000 271 3,041 41 1,891 82 Residential mortgage 414 414 59 547 2 747 17 Consumer installment — — — — — 1 — Total $ 9,338 $ 9,338 $ 1,363 $ 7,146 $ 43 $ 6,746 $ 161 September 30, 2021 Commercial/Agricultural real estate $ 22,333 $ 22,744 $ 1,033 $ 23,176 $ 172 $ 24,524 $ 725 C&I/Agricultural operating 6,264 6,451 271 6,525 70 6,784 201 Residential mortgage 7,617 7,705 59 8,045 81 8,664 257 Consumer installment 291 291 — 284 3 325 9 Total $ 36,505 $ 37,191 $ 1,363 $ 38,030 $ 326 $ 40,297 $ 1,192
Schedule of Troubled Debt Restructuring	Following is a summary of TDR loans by accrual status as of September 30, 2022 and December 31, 2021. September 30, 2022 December 31, 2021 Troubled debt restructure loans: Accrual status $ 6,910 $ 7,984 Non-accrual status 2,426 4,539 Total $ 9,336 $ 12,523 The following provides detail, including specific reserve and reasons for modification, related to loans identified as TDRs during the three and nine months ended September 30, 2022: Number of Contracts Maturity Extension Modified Payment Modified Under- writing Other Pre-Modification Outstanding Recorded Investment Post-Modification Outstanding Recorded Investment Specific Reserve Three months ended September 30, 2022 TDRs: Commercial/Agricultural real estate 2 $ — $ — $ 1,539 $ — $ 1,539 $ 1,539 $ — C&I/Agricultural operating 2 1,424 — 140 — 1,564 1,564 — Residential mortgage 3 7 147 — — 154 154 — Consumer installment — — — — — — — — Totals 7 $ 1,431 $ 147 $ 1,679 $ — $ 3,257 $ 3,257 $ — Number of Contracts Maturity Extension Modified Payment Modified Under- writing Other Pre-Modification Outstanding Recorded Investment Post-Modification Outstanding Recorded Investment Specific Reserve Nine months ended September 30, 2022 TDRs: Commercial/Agricultural real estate 7 $ 1,241 $ — $ 1,964 $ — $ 3,205 $ 3,205 $ — C&I/Agricultural operating 5 1,424 — 736 — 2,160 2,160 — Residential mortgage 9 70 147 507 — 724 724 — Consumer installment — — — — — — — — Totals 21 $ 2,735 $ 147 $ 3,207 $ — $ 6,089 $ 6,089 $ — The following provides detail, including specific reserve and reasons for modification, related to loans identified as TDRs during the three and nine months ended September 30, 2021: Number of Contracts Maturity Extension Modified Payment Modified Under- writing Other Pre-Modification Outstanding Recorded Investment Post-Modification Outstanding Recorded Investment Specific Reserve Three months ended September 30, 2021 TDRs: Commercial/Agricultural real estate — $ — $ — $ — $ — $ — $ — $ — C&I/Agricultural operating — — — — — — — — Residential mortgage 4 186 — 188 — 374 374 — Consumer installment — — — — — — — — Totals 4 $ 186 $ — $ 188 $ — $ 374 $ 374 $ — Number of Contracts Maturity Extension Modified Payment Modified Under- writing Other Pre-Modification Outstanding Recorded Investment Post-Modification Outstanding Recorded Investment Specific Reserve Nine months ended September 30, 2021 TDRs: Commercial/Agricultural real estate 3 $ 39 $ 81 $ — $ — $ 120 $ 120 $ — C&I/Agricultural operating 1 — — 240 — 240 240 — Residential mortgage 6 252 — 202 — 454 454 — Consumer installment 2 6 — 18 — 24 24 — Totals 12 $ 297 $ 81 $ 460 $ — $ 838 $ 838 $ — A summary of loans by loan segment modified in a troubled debt restructuring as of September 30, 2022 and September 30, 2021, was as follows: September 30, 2022 September 30, 2021 Number of Recorded Number of Recorded Troubled debt restructurings: Commercial/Agricultural real estate 14 $ 3,295 23 $ 8,048 C&I/Agricultural operating 8 2,674 8 4,285 Residential mortgage 44 3,358 45 3,308 Consumer installment 2 9 7 48 Total troubled debt restructurings 68 $ 9,336 83 $ 15,689 Nine Months Ended September 30, 2022 September 30, 2021 Number of Recorded Number of Recorded Troubled debt restructurings: Commercial/Agricultural real estate — $ — — $ — C&I/Agricultural operating — — — — Residential mortgage — — 1 19 Consumer installment — — — — Total troubled debt restructurings — $ — 1 $ 19
Schedule of Acquired Loans	The outstanding balance and the carrying amount of acquired loans included in the consolidated balance sheet are as follows: September 30, 2022 December 31, 2021 Accountable for under ASC 310-30 (Purchased Credit Impaired “PCI” loans) Outstanding balance $ 7,271 $ 11,205 Carrying amount $ 7,055 $ 10,552 Accountable for under ASC 310-20 (non-PCI loans) Outstanding balance $ 146,462 $ 187,346 Carrying amount $ 144,602 $ 184,399 Total acquired loans Outstanding balance $ 153,733 $ 198,551 Carrying amount $ 151,657 $ 194,951
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 $1,207 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 approximately $100 per year; however, large balance payoffs, as seen in 2022, 2021 and 2020, would accelerate this accretion. Fiscal years ending December 31, Purchase Accounting Accretable Discount 2022 $ 148 2023 279 2024 131 2025 95 Total $ 653
Schedule of Non-Accretable Yield	The following table provides changes in non-accretable yield for all acquired loans from prior acquisitions with deteriorated credit quality: September 30, 2022 December 31, 2021 Balance at beginning of period $ 653 $ 1,087 Additions to non-accretable difference for acquired purchased credit impaired loans — — Non-accretable difference realized as interest from payoffs of purchased credit impaired loans (130) (105) Transfers from non-accretable difference to accretable discount (115) (329) Non-accretable difference used to reduce loan principal balance (192) — Balance at end of period $ 216 $ 653

MORTGAGE SERVICING RIGHTS (Tabl

MORTGAGE SERVICING RIGHTS (Tables)	9 Months Ended
	Sep. 30, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Mortgage Servicing Rights Activity	Mortgage servicing rights activity for the three and nine month periods ended September 30, 2022 and September 30, 2021 were as follows: As of and for the Three Months Ended As of and for the Three Months Ended As of and for the Nine Months Ended As of and for the Nine Months Ended September 30, 2022 September 30, 2021 September 30, 2022 September 30, 2021 Mortgage servicing rights: Mortgage servicing rights, beginning of period $ 4,520 $ 4,964 $ 4,727 $ 5,266 Increase in mortgage servicing rights resulting from transfers of financial assets 48 256 275 858 Amortization during the period (197) (418) (631) (1,322) Mortgage servicing rights, end of period 4,371 4,802 4,371 4,802 Valuation allowance: Valuation allowance, beginning of period — (1,102) (566) (2,014) Additions — — — — Recoveries — 382 566 1,294 Valuation allowance, end of period — (720) — (720) Mortgage servicing rights, net $ 4,371 $ 4,082 $ 4,371 $ 4,082 Fair value of mortgage servicing rights; end of period $ 5,795 $ 4,161 $ 5,795 $ 4,161

LEASES (Tables)

LEASES (Tables)	9 Months Ended
	Sep. 30, 2022
Leases [Abstract]
Schedule of Components of Lease Expense	Nine Months Ended September 30, 2022 September 30, 2021 The components of total lease cost were as follows: Operating lease cost $ 419 $ 418 Variable lease cost 35 36 Total lease cost $ 454 $ 454 The components of total lease income were as follows: Operating lease income $ 26 $ 27 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 $ 419 $ 415 Right-of-use assets obtained in exchange for lease obligations: Operating leases $ 215 $ 2 September 30, 2022 December 31, 2021 Supplemental balance sheet information related to leases was as follows: Operating lease right-of-use assets $ 2,000 $ 2,159 Operating lease liabilities $ 2,069 $ 2,228 Weighted average remaining lease term in years; operating leases 5.10 5.55 Weighted average discount rate; operating leases 2.96 % 2.73 %
Schedule of Maturities of Operating Lease Liabilities	Cash obligations and receipts under lease contracts are as follows: Fiscal years ending December 31, Payments Receipts 2022 $ 138 $ 9 2023 539 27 2024 467 10 2025 452 — 2026 396 — Thereafter 542 — Total 2,534 $ 46 Less: effects of discounting (465) Lease liability recognized $ 2,069

DEPOSITS (Tables)

DEPOSITS (Tables)	9 Months Ended
	Sep. 30, 2022
Deposits [Abstract]
Schedule of Deposits by Type	The following is a summary of deposits by type at September 30, 2022 and December 31, 2021, respectively: September 30, 2022 December 31, 2021 Non-interest bearing demand deposits $ 285,670 $ 276,631 Interest bearing demand deposits 394,924 396,231 Savings accounts 236,107 222,674 Money market accounts 328,544 288,985 Certificate accounts 189,123 203,014 Total deposits $ 1,434,368 $ 1,387,535
Schedule of Maturities of Time Deposits	At September 30, 2022, the scheduled maturities of time deposits were as follows for the year ended, except December 31, 2022 which is the three months ended: December 31, 2022 $ 23,737 December 31, 2023 97,183 December 31, 2024 56,040 December 31, 2025 10,119 December 31, 2026 1,524 After December 31, 2026 520 Total $ 189,123

FEDERAL HOME LOAN BANK AND FE_2

FEDERAL HOME LOAN BANK AND FEDERAL RESERVE BANK ADVANCES AND OTHER BORROWINGS (Tables)	9 Months Ended
	Sep. 30, 2022
Federal Home Loan Banks [Abstract]
Schedule of Federal Home Loan Bank Advances	A summary of Federal Home Loan Bank advances and other borrowings at September 30, 2022 and December 31, 2021 is as follows: September 30, 2022 December 31, 2021 Stated Maturity Amount Range of Stated Rates Amount Range of Stated Rates Federal Home Loan Bank advances (1), (2), (3), (4) 2022 $ 67,000 3.08 % 3.13 % $ 11,000 2.45 % 2.45 % 2023 10,000 1.43 % 2.01 % 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 % 2030 — — % — % 12,500 0.52 % 0.86 % Subtotal 102,530 111,530 Unamortized discount on acquired notes — (3) Federal Home Loan Bank advances, net $ 102,530 $ 111,527 Senior Notes (5) 2034 $ 23,250 3.00 % 5.50 % $ 28,856 3.00 % 3.50 % Subordinated Notes (6) 2027 $ — — % — % $ 15,000 6.75 % 6.75 % 2030 15,000 6.00 % 6.00 % 15,000 6.00 % 6.00 % 2032 35,000 4.75 % 4.75 % — — % — % $ 50,000 $ 30,000 Unamortized debt issuance costs (899) (430) Total other borrowings $ 72,351 $ 58,426 Totals $ 174,881 $ 169,953 (1) The FHLB advances bear fixed rates, require interest-only monthly payments, and are collateralized by a blanket lien on pre-qualifying first mortgages, home equity lines, multi-family loans and certain other loans which had a pledged balance of $960,192 and $861,900 at September 30, 2022 and December 31, 2021, respectively. At September 30, 2022, the Bank’s available and unused portion under the FHLB borrowing arrangement was approximately $277,959 compared to $204,271 as of December 31, 2021. (2) Maximum month-end borrowed amounts outstanding under this borrowing agreement were $134,530 and $123,530, during the nine months ended September 30, 2022 and the twelve months ended December 31, 2021, respectively. (3) The weighted-average interest rate on FHLB borrowings maturing within twelve months as of September 30, 2022 and December 31, 2021 were 3.11% and 2.45%, respectively. (4) At September 30, 2022, no FHLB term notes can be called by the FHLB. At December 31, 2021, FHLB term notes totaling $55,000 could be called by the FHLB on a quarterly basis, and if not called, would mature at various dates in 2029 and 2030. These notes were called by the FHLB in 2022. (5) Senior notes, entered into by the Company in June 2019 consist of the following: (a) A term note, which was subsequently refinanced in March 2022, requiring quarterly interest-only payments through March 2025, and quarterly principal and interest payments thereafter. Interest is variable, based on US Prime rate minus 75 basis points with a floor rate of 3.00%. (b) A $5,000 line of credit, maturing August 1, 2023, that remains undrawn upon. (6) Subordinated notes resulted from the following: (a) The Company’s private sale in August 2017, which bore a fixed interest rate of 6.75% for five years. In August 2022, they converted to a three-month LIBOR plus 4.90% rate, and the interest rate will reset quarterly thereafter. The note was callable by the Bank when, and anytime after, the floating rate is initially set. Interest-only payments were due quarterly. The Company sent the required redemption notice to the note holders in June 2022, and this subordinated note was called and repaid in full on August 10, 2022. (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. (c) The Company’s Subordinated Note Purchase Agreement entered into with certain purchasers in March 2022, which bears a fixed interest rate of 4.75% for five years. In April 2027, the fixed interest rate will be reset quarterly to equal the three-month term Secured Overnight Financing Rate plus 329 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)	9 Months Ended
	Sep. 30, 2022
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Schedule of Bank’s Tier 1 (Leverage) and Risk-Based Capital Ratios	The Bank’s Tier 1 (leverage) and risk-based capital ratios at September 30, 2022 and December 31, 2021, respectively, are presented below: Actual For Capital Adequacy To Be Well Capitalized Amount Ratio Amount Ratio Amount Ratio As of September 30, 2022 Total capital (to risk weighted assets) $ 219,988 14.4 % $ 122,333 > = 8.0 % $ 152,916 > = 10.0 % Tier 1 capital (to risk weighted assets) 202,771 13.3 % $ 91,750 > = 6.0 % 122,333 > = 8.0 % Common equity tier 1 capital (to risk weighted assets) 202,771 13.3 % $ 68,812 > = 4.5 % 99,396 > = 6.5 % Tier 1 leverage ratio (to adjusted total assets) 202,771 11.6 % 69,913 > = 4.0 % 87,391 > = 5.0 % 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 % The Company’s Tier 1 (leverage) and risk-based capital ratios at September 30, 2022 and December 31, 2021, respectively, are presented below: Actual For Capital Adequacy Amount Ratio Amount Ratio As of September 30, 2022 Total capital (to risk weighted assets) $ 213,594 14.0 % 122,333 > = 8.0 % Tier 1 capital (to risk weighted assets) 146,337 9.6 % 91,750 > = 6.0 % Common equity tier 1 capital (to risk weighted assets) 146,337 9.6 % 68,812 > = 4.5 % Tier 1 leverage ratio (to adjusted total assets) 146,337 8.4 % 69,913 > = 4.0 % 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 %

STOCK-BASED COMPENSATION (Table

STOCK-BASED COMPENSATION (Tables)	9 Months Ended
	Sep. 30, 2022
Share-Based Payment Arrangement [Abstract]
Schedule of Restricted Stock Awards	September 30, 2022 December 31, 2021 Number of Shares Weighted Number of Shares Weighted Restricted Shares Unvested and outstanding at beginning of year 75,630 $ 11.20 57,242 $ 12.23 Granted 43,465 13.99 64,399 10.78 Vested (26,157) 11.28 (44,511) 13.26 Forfeited (2,126) 11.10 (1,500) 10.78 Unvested and outstanding at end of period 90,812 $ 12.51 75,630 $ 11.20
Schedule of Stock Option Activity	Option Shares Weighted Weighted Aggregate September 30, 2022 Outstanding at beginning of year 65,900 $ 11.20 Exercised (2,500) 8.00 Forfeited or expired — — Outstanding at end of period 63,400 $ 11.33 4.02 $ 85 Exercisable at end of period 61,800 $ 11.27 3.99 $ 85 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 year 65,900 $ 11.20 4.61 $ 169 Exercisable at end of year 61,700 $ 11.03 4.54 $ 169
Schedule of Information related to Stock Option Plan	Information related to the 2008 Equity Incentive Plan for the respective periods follows: Nine months ended September 30, 2022 Twelve months ended December 31, 2021 Intrinsic value of options exercised $ 19 $ 28 Cash received from options exercised $ 20 $ 52 Tax benefit realized from options exercised $ — $ —

FAIR VALUE ACCOUNTING (Tables)

FAIR VALUE ACCOUNTING (Tables)	9 Months Ended
	Sep. 30, 2022
Fair Value Disclosures [Abstract]
Schedule of Assets Measured on Recurring Basis	The following tables present the financial instruments measured at fair value on a recurring basis as of September 30, 2022 and December 31, 2021: Fair Quoted Prices in Significant Significant September 30, 2022 Investment securities: U.S. government agency obligations $ 19,314 $ — $ 19,314 $ — Mortgage-backed securities 79,927 — 79,927 — Corporate debt securities 38,110 — 38,110 — Corporate asset-backed securities 30,413 — 30,413 — Total investment securities 167,764 — 167,764 — Equity Investments: Equity Investments 292 292 — — Equity investments measured at NAV(1) 1,169 — — — Total equity investments 1,461 292 — — Total $ 169,225 $ 292 $ 167,764 $ — 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 $ — (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.
Schedule of Assets Measured on Nonrecurring Basis	The following tables present the financial instruments measured at fair value on a nonrecurring basis as of September 30, 2022 and December 31, 2021: Carrying Value Quoted Prices in Significant Significant September 30, 2022 Foreclosed and repossessed assets, net $ 1,584 $ — $ — $ 1,584 Impaired loans with allocated allowances 5,961 — — 5,961 Mortgage servicing rights 4,371 — — 5,795 Total $ 11,916 $ — $ — $ 13,340 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
Schedule of Fair Value of Assets	The following table represents additional quantitative information about assets measured at fair value on a recurring and nonrecurring basis and for which we have utilized Level 3 inputs to determine their fair value at September 30, 2022. Fair Valuation Techniques (1) Significant Unobservable Inputs (2) Range September 30, 2022 Foreclosed and repossessed assets, net $ 1,584 Appraisal value Estimated costs to sell 10% - 15% Impaired loans with allocated allowances $ 5,961 Appraisal value Estimated costs to sell 10% - 15% Mortgage servicing rights $ 5,795 Discounted cash flows Discounted rates 9% - 12% 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% (1) Fair value is generally determined through independent third-party appraisals of the underlying collateral, which generally includes various level 3 inputs which are not observable. (2) The fair value basis of impaired loans and real estate owned may be adjusted to reflect management estimates of disposal costs including, but not limited to, real estate brokerage commissions, legal fees, and delinquent property taxes.
Schedule of Carrying Amount and Estimated Fair Value of Financial Instruments	The carrying amount and estimated fair value of the Company’s financial instruments as of the dates indicated below were as follows: September 30, 2022 December 31, 2021 Valuation Method Used Carrying Estimated Carrying Estimated Financial assets: Cash and cash equivalents (Level I) $ 29,411 $ 29,411 $ 47,691 $ 47,691 Other interest-bearing deposits (Level II) 368 371 1,511 1,535 Securities available for sale “AFS” (Level II) 167,764 167,764 203,068 203,068 Securities held to maturity “HTM” (Level II) 97,610 77,233 71,141 69,177 Equity investments (Level I) 292 292 368 368 Equity investments valued at NAV(1) N/A 1,169 1,169 960 960 Other investments (Level II) 15,907 15,907 15,305 15,305 Loans receivable, net (Level III) 1,358,659 1,311,744 1,294,050 1,319,293 Loans held for sale - Residential mortgage (Level I) 666 674 1,224 1,250 Loans held for sale - SBA (Level III) — — 5,446 5,776 Mortgage servicing rights (Level III) 4,371 5,795 4,161 4,312 Accrued interest receivable (Level I) 4,716 4,716 3,916 3,916 Financial liabilities: Deposits (Level III) $ 1,434,368 $ 1,433,028 $ 1,387,535 $ 1,388,390 FHLB advances (Level II) 102,530 101,008 111,527 113,285 Other borrowings (Level I) 72,351 72,351 58,426 58,426 Accrued interest payable (Level I) 251 251 586 586 (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.

EARNINGS PER SHARE (Tables)

EARNINGS PER SHARE (Tables)	9 Months Ended
	Sep. 30, 2022
Earnings Per Share [Abstract]
Schedule of Reconciliation of Basic and Diluted Earnings per Share	Earnings per share is based on the weighted average number of shares outstanding for the period. A reconciliation of the basic and diluted earnings per share is as follows: Three Months Ended Nine Months Ended (Share count in thousands) September 30, 2022 September 30, 2021 September 30, 2022 September 30, 2021 Basic Net income attributable to common stockholders $ 3,993 $ 4,997 $ 13,065 $ 15,209 Weighted average common shares outstanding 10,510 10,610 10,522 10,788 Basic earnings per share $ 0.38 $ 0.47 $ 1.24 $ 1.41 Diluted Net income attributable to common stockholders $ 3,993 $ 4,997 $ 13,065 $ 15,209 Weighted average common shares outstanding 10,510 10,610 10,522 10,788 Add: Dilutive stock options outstanding 9 13 11 10 Average shares and dilutive potential common shares 10,519 10,623 10,533 10,798 Diluted earnings per share $ 0.38 $ 0.47 $ 1.24 $ 1.41 Additional common stock option shares that have not been included due to their antidilutive effect 21 — — 21

OTHER COMPREHENSIVE INCOME (L_2

OTHER COMPREHENSIVE INCOME (LOSS) (Tables)	9 Months Ended
	Sep. 30, 2022
Equity [Abstract]
Schedule of Tax Effects Allocated to Each Component of Other Comprehensive Income (Loss)	The following tables show the tax effects allocated to each component of other comprehensive income (loss) for the three and nine months ended September 30, 2022 and 2021: Three months ended September 30, 2022 September 30, 2021 Before-Tax Tax Benefit Net-of-Tax Before-Tax Tax Benefit Net-of-Tax Unrealized losses on securities: Net unrealized (losses) gains arising during the period $ (6,868) $ 1,888 $ (4,980) $ (1,099) $ 302 $ (797) Reclassification adjustment for gains included in net income — — — (42) 11 (31) Other comprehensive (loss) income $ (6,868) $ 1,888 $ (4,980) $ (1,141) $ 313 $ (828) Nine Months Ended September 30, 2022 September 30, 2021 Before-Tax Tax Net-of-Tax Before-Tax Tax Net-of-Tax Unrealized (losses) gains on securities: Net unrealized (losses) gains arising during the period $ (24,024) $ 6,606 $ (17,418) $ (278) $ 77 $ (201) Reclassification adjustment for gains included in net income — — — (78) 21 (57) Other comprehensive (loss) income $ (24,024) $ 6,606 $ (17,418) $ (356) $ 98 $ (258)
Schedule of Changes in Accumulated Balances for Each Component of Other Comprehensive Income (Loss)	The changes in the accumulated balances for each component of other comprehensive income (loss), net of tax for the twelve months ended December 31, 2021 and the nine months ended September 30, 2022 were as follows: Unrealized Other Accumulated Beginning Balance, January 1, 2021 $ 2,056 $ 1,490 Current year-to-date other comprehensive loss (1,834) (1,329) Ending balance, December 31, 2021 $ 222 $ 161 Current year-to-date other comprehensive loss (24,024) (17,418) Ending balance, September 30, 2022 $ (23,802) $ (17,257)
Schedule of Reclassifications out of Accumulated Other Comprehensive Income (Loss)	Reclassifications out of accumulated other comprehensive income (loss) for the three and nine month periods ended September 30, 2022 and September 30, 2021 were as follows: Amounts Reclassified from Accumulated Other Comprehensive Income (Loss) Details about Accumulated Other Comprehensive Income (Loss) Components Three months ended September 30, 2022 Nine months ended September 30, 2022 (1) Affected Line Item on the Statement of Operations Unrealized gains and losses Sale of securities $ — $ — Net gains (losses) on investment securities Tax effect — — Provision for income taxes Total reclassifications for the period $ — $ — Net income attributable to common stockholders Amounts Reclassified from Accumulated Other Comprehensive Income (Loss) Details about Accumulated Other Comprehensive Income (Loss) Components Three months ended September 30, 2021 Nine months ended September 30, 2021 (1) Affected Line Item on the Statement of Operations Unrealized gains and losses Sale of securities $ 42 $ 78 Net gains (losses) on investment securities Tax effect (11) (21) Provision for income taxes Total reclassifications for the period $ 31 $ 57 Net income attributable to common stockholders

NATURE OF BUSINESS AND SUMMAR_3

NATURE OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022 USD ($)	Sep. 30, 2021 USD ($)	Sep. 30, 2022 USD ($) reporting_unit branch segment	Sep. 30, 2021 USD ($)	Dec. 31, 2021 USD ($)
Accounts, Notes, Loans and Financing Receivable [Line Items]
Liquidating investment period (in years)			10 years
Other investments	$ 15,907		$ 15,907		$ 15,305
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 | segment			1
Number of reporting units | reporting_unit			1
Carrying amount of investment	163	$ 0	$ 488	$ 0
Other Assets
Accounts, Notes, Loans and Financing Receivable [Line Items]
Carrying amount of investment			3,528
FHLB
Accounts, Notes, Loans and Financing Receivable [Line Items]
Other investments	8,011		8,011		7,877
Federal Reserve Bank
Accounts, Notes, Loans and Financing Receivable [Line Items]
Other investments	5,667		5,667		5,200
Bankers Bank Stock
Accounts, Notes, Loans and Financing Receivable [Line Items]
Other investments	$ 2,229		$ 2,229		$ 2,228
Commercial Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Interest income discontinued over delinquent days			90 days
Closed End Consumer Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Interest income discontinued over delinquent days			120 days
Real Estate and Open Ended Consumer Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Interest income discontinued over delinquent days			180 days
Wisconsin and Minnesota
Accounts, Notes, Loans and Financing Receivable [Line Items]
Number of branch locations | branch			24

INVESTMENT SECURITIES - Availab

INVESTMENT SECURITIES - Available-for-Sale Securities (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Available for sale securities
Amortized Cost	$ 191,565	$ 202,846
Gross Unrealized Gains	210	1,385
Gross Unrealized Losses	24,011	1,163
Estimated Fair Value	167,764	203,068
U.S. government agency obligations
Available for sale securities
Amortized Cost	19,357	25,826
Gross Unrealized Gains	210	440
Gross Unrealized Losses	253	1
Estimated Fair Value	19,314	26,265
Obligations of states and political subdivisions
Available for sale securities
Amortized Cost		140
Gross Unrealized Gains		0
Gross Unrealized Losses		0
Estimated Fair Value		140
Mortgage-backed securities
Available for sale securities
Amortized Cost	99,198	107,636
Gross Unrealized Gains	0	409
Gross Unrealized Losses	19,271	878
Estimated Fair Value	79,927	107,167
Corporate debt securities
Available for sale securities
Amortized Cost	41,861	35,342
Gross Unrealized Gains	0	403
Gross Unrealized Losses	3,751	157
Estimated Fair Value	38,110	35,588
Corporate asset-based securities
Available for sale securities
Amortized Cost	31,149	33,902
Gross Unrealized Gains	0	133
Gross Unrealized Losses	736	127
Estimated Fair Value	$ 30,413	$ 33,908

INVESTMENT SECURITIES - Held-to

INVESTMENT SECURITIES - Held-to-Maturity Securities (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Schedule of Held-to-maturity Securities [Line Items]
Amortized Cost	$ 97,610	$ 71,141
Gross Unrealized Gains	7	104
Gross Unrealized Losses	20,384	2,068
Estimated Fair Value	77,233	69,177
Obligations of states and political subdivisions
Schedule of Held-to-maturity Securities [Line Items]
Amortized Cost	600	4,600
Gross Unrealized Gains	0	0
Gross Unrealized Losses	54	7
Estimated Fair Value	546	4,593
Mortgage-backed securities
Schedule of Held-to-maturity Securities [Line Items]
Amortized Cost	97,010	66,541
Gross Unrealized Gains	7	104
Gross Unrealized Losses	20,330	2,061
Estimated Fair Value	$ 76,687	$ 64,584

INVESTMENT SECURITIES - Narrati

INVESTMENT SECURITIES - Narrative (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021
Debt Securities, Available-for-sale [Line Items]
Proceeds from sales of available for sale securities	$ 0	$ 7,153,000	$ 0	$ 9,118,000
Gross gains on sale of available-for-sale securities		56,000		92,000
Gross losses on sale of available-for-sale securities		$ 14,000		$ 14,000
Federal Reserve Bank
Debt Securities, Available-for-sale [Line Items]
Borrowings outstanding under line of credit facility	0		0		$ 0
Mortgage-backed securities | MPF Credit Enhancement Fee
Debt Securities, Available-for-sale [Line Items]
Securities pledged as collateral	166,000		166,000		267,000
Mortgage-backed securities | Asset Pledged as Collateral | Federal Reserve Bank
Debt Securities, Available-for-sale [Line Items]
Securities pledged as collateral	5,519,000		5,519,000		863,000
Mortgage-backed securities | Asset Pledged as Collateral | Specific Municipal Deposits
Debt Securities, Available-for-sale [Line Items]
Securities pledged as collateral	2,329,000		2,329,000		2,879,000
U.S. government agency obligations | Asset Pledged as Collateral | Specific Municipal Deposits
Debt Securities, Available-for-sale [Line Items]
Securities pledged as collateral	$ 2,827,000		$ 2,827,000		$ 3,934,000

INVESTMENT SECURITIES - Maturit

INVESTMENT SECURITIES - Maturity of Available-for-Sale Securities (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Amortized Cost
Due in one year or less	$ 0	$ 140
Due after one year through five years	4,462	4,903
Due after five years through ten years	46,730	40,410
Due after ten years	41,175	49,757
Total securities with contractual maturities	92,367	95,210
Amortized Cost	191,565	202,846
Estimated Fair Value
Due in one year or less	0	140
Due after one year through five years	4,125	4,971
Due after five years through ten years	43,178	40,818
Due after ten years	40,534	49,972
Total securities with contractual maturities	87,837	95,901
Estimated Fair Value	167,764	203,068
Mortgage-backed securities
Amortized Cost
Mortgage-backed securities	99,198	107,636
Estimated Fair Value
Mortgage-backed securities	$ 79,927	$ 107,167

INVESTMENT SECURITIES - Matur_2

INVESTMENT SECURITIES - Maturity of Held-to-Maturity Securities (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Amortized Cost
Due after one year through five years	$ 450	$ 4,300
Due after five years through ten years	150	300
Total securities with contractual maturities	600	4,600
Mortgage-backed securities	97,010	66,541
Amortized Cost	97,610	71,141
Estimated Fair Value
Due after one year through five years	415	4,298
Due after five years through ten years	131	295
Total securities with contractual maturities	546	4,593
Mortgage-backed securities	76,687	64,584
Total held to maturity securities	$ 77,233	$ 69,177

INVESTMENT SECURITIES - Investm

INVESTMENT SECURITIES - Investment Category of Available-for-Sale Securities (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Fair Value
Less than 12 Months	$ 73,325	$ 126,715
12 Months or More	79,419	735
Total	152,744	127,450
Unrealized Loss
Less than 12 Months	7,824	1,148
12 Months or More	16,187	15
Total	24,011	1,163
U.S. government agency obligations
Fair Value
Less than 12 Months	4,368	1,169
12 Months or More	0	0
Total	4,368	1,169
Unrealized Loss
Less than 12 Months	253	1
12 Months or More	0	0
Total	253	1
Mortgage-backed securities
Fair Value
Less than 12 Months	25,929	89,010
12 Months or More	53,924	0
Total	79,853	89,010
Unrealized Loss
Less than 12 Months	4,526	878
12 Months or More	14,745	0
Total	19,271	878
Corporate debt securities
Fair Value
Less than 12 Months	29,891	17,240
12 Months or More	8,219	735
Total	38,110	17,975
Unrealized Loss
Less than 12 Months	2,866	142
12 Months or More	885	15
Total	3,751	157
Corporate asset-based securities
Fair Value
Less than 12 Months	13,137	19,296
12 Months or More	17,276	0
Total	30,413	19,296
Unrealized Loss
Less than 12 Months	179	127
12 Months or More	557	0
Total	$ 736	$ 127

INVESTMENT SECURITIES - Inves_2

INVESTMENT SECURITIES - Investment Category of Held-to-Maturity Securities (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Fair Value
Less than 12 Months	$ 32,918	$ 47,562
12 Months or More	44,064	14,716
Total	76,982	62,278
Unrealized Loss
Less than 12 Months	6,600	1,353
12 Months or More	13,784	715
Total	20,384	2,068
Obligations of states and political subdivisions
Fair Value
Less than 12 Months	0	593
12 Months or More	546	0
Total	546	593
Unrealized Loss
Less than 12 Months	0	7
12 Months or More	54	0
Total	54	7
Mortgage-backed securities
Fair Value
Less than 12 Months	32,918	46,969
12 Months or More	43,518	14,716
Total	76,436	61,685
Unrealized Loss
Less than 12 Months	6,600	1,346
12 Months or More	13,730	715
Total	$ 20,330	$ 2,061

LOANS, ALLOWANCE FOR LOAN LOS_3

LOANS, ALLOWANCE FOR LOAN LOSSES AND IMPAIRED LOANS - Narrative (Details) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022 USD ($) troubled_debt_restructuring contract	Sep. 30, 2021 USD ($) contract	Sep. 30, 2022 USD ($) troubled_debt_restructuring contract	Sep. 30, 2021 USD ($) contract	Dec. 31, 2021 USD ($) troubled_debt_restructuring
Accounts, Notes, Loans and Financing Receivable [Line Items]
Unused commitments	$ 262,022		$ 262,022		$ 270,985
Impaired financing receivable, recorded investment	29,714	$ 36,505	29,714	$ 36,505	31,740
Recorded Investment	$ 9,336		$ 9,336		$ 12,523
Number of delinquent TDR | troubled_debt_restructuring	3		3		1
Recorded investment in delinquent TDR	$ 250		$ 250		$ 4
Number of TDR commitments meeting our TDR criteria | troubled_debt_restructuring	1		1		0
Total amount of TDR commitments meeting TDR criteria			$ 38
Available line of credit loan, amount	$ 83		$ 83		$ 10
Number of modifications | contract	0	0	0	1
Accretable expense from purchased impaired loans			$ 1,207
Estimated accretion per year			100
Purchased Credit Impaired Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Recorded Investment	$ 7,055		7,055		10,552
TDR Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Recorded Investment	8,526		8,526		9,860
Substandard non-TDR Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Recorded Investment	14,133		14,133		11,328
Performing loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Recorded Investment	6,891		6,891		7,984
Acquired Loans | Purchased Credit Impaired Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Recorded Investment	7,271		7,271		11,205
Commercial/Agricultural Real Estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Impaired financing receivable, recorded investment	$ 18,662	$ 22,333	$ 18,662	$ 22,333	$ 21,408
Number of modifications | contract			0	0
Commercial/Agricultural Real Estate | Agricultural real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loan-to-value ratio (as a percent)	75%		75%

LOANS, ALLOWANCE FOR LOAN LOS_4

LOANS, ALLOWANCE FOR LOAN LOSSES AND IMPAIRED LOANS - Originated and Acquired Loans by Type and Risk (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Jun. 30, 2022	Dec. 31, 2021	Sep. 30, 2021	Jun. 30, 2021	Dec. 31, 2020
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	$ 1,380,399		$ 1,317,045	$ 1,256,206
Unearned net deferred fees and costs and loans in process	(2,447)		(2,482)
Unamortized discount on acquired loans	(2,076)		(3,600)
Allowance for loan losses	(17,217)		(16,913)	(16,832)
Loans receivable, net	1,358,659		1,294,050
1 to 5
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	1,339,994		1,289,692
6
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	20,178		4,536
7
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	20,227		22,817
8
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0		0
9
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0		0
C&I SBA PPP loans
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0		8,755
C&I SBA PPP loans | 1 to 5
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0		8,755
C&I SBA PPP loans | 6
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0		0
C&I SBA PPP loans | 7
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0		0
C&I SBA PPP loans | 8
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0		0
C&I SBA PPP loans | 9
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0		0
Originated Loans
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	1,226,666		1,118,494	1,039,397
Allowance for loan losses	(16,691)	$ (16,053)	(15,830)	(15,505)	$ (15,060)	$ (14,819)
Originated Loans | 1 to 5
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	1,191,096		1,101,634
Originated Loans | 6
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	20,174		3,045
Originated Loans | 7
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	15,396		13,815
Originated Loans | 8
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0		0
Originated Loans | 9
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0		0
Originated Loans | C&I SBA PPP loans
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0		8,755
Originated Loans | C&I SBA PPP loans | 1 to 5
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0		8,755
Originated Loans | C&I SBA PPP loans | 6
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0		0
Originated Loans | C&I SBA PPP loans | 7
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0		0
Originated Loans | C&I SBA PPP loans | 8
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0		0
Originated Loans | C&I SBA PPP loans | 9
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0		0
Originated loans before SBA PPP loans
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	1,226,666		1,109,739
Originated loans before SBA PPP loans | 1 to 5
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	1,191,096		1,092,879
Originated loans before SBA PPP loans | 6
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	20,174		3,045
Originated loans before SBA PPP loans | 7
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	15,396		13,815
Originated loans before SBA PPP loans | 8
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0		0
Originated loans before SBA PPP loans | 9
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0		0
Acquired Loans
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	153,733		198,551
Allowance for loan losses	(526)			(1,327)
Acquired Loans | 1 to 5
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	148,898		188,058
Acquired Loans | 6
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	4		1,491
Acquired Loans | 7
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	4,831		9,002
Acquired Loans | 8
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0		0
Acquired Loans | 9
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0		0
Gross loans before SBA PPP Loans
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	1,380,399		1,308,290
Gross loans before SBA PPP Loans | 1 to 5
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	1,339,994		1,280,937
Gross loans before SBA PPP Loans | 6
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	20,178		4,536
Gross loans before SBA PPP Loans | 7
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	20,227		22,817
Gross loans before SBA PPP Loans | 8
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0		0
Gross loans before SBA PPP Loans | 9
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0		0
Commercial/Agricultural Real Estate
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	1,098,917		1,034,829	956,518
Allowance for loan losses	(13,782)			(12,995)
Commercial/Agricultural Real Estate | Commercial real estate
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	701,688		698,465
Commercial/Agricultural Real Estate | Commercial real estate | 1 to 5
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	687,118		689,563
Commercial/Agricultural Real Estate | Commercial real estate | 6
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	6,038		1,981
Commercial/Agricultural Real Estate | Commercial real estate | 7
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	8,532		6,921
Commercial/Agricultural Real Estate | Commercial real estate | 8
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0		0
Commercial/Agricultural Real Estate | Commercial real estate | 9
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0		0
Commercial/Agricultural Real Estate | Agricultural real estate
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	81,707		78,495
Commercial/Agricultural Real Estate | Agricultural real estate | 1 to 5
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	77,886		71,885
Commercial/Agricultural Real Estate | Agricultural real estate | 6
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	648		1,267
Commercial/Agricultural Real Estate | Agricultural real estate | 7
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	3,173		5,343
Commercial/Agricultural Real Estate | Agricultural real estate | 8
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0		0
Commercial/Agricultural Real Estate | Agricultural real estate | 9
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0		0
Commercial/Agricultural Real Estate | Multi-family real estate
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	197,672		178,349
Commercial/Agricultural Real Estate | Multi-family real estate | 1 to 5
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	197,398		178,059
Commercial/Agricultural Real Estate | Multi-family real estate | 6
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	274		290
Commercial/Agricultural Real Estate | Multi-family real estate | 7
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0		0
Commercial/Agricultural Real Estate | Multi-family real estate | 8
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0		0
Commercial/Agricultural Real Estate | Multi-family real estate | 9
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0		0
Commercial/Agricultural Real Estate | Construction and land development
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	117,850		79,520
Commercial/Agricultural Real Estate | Construction and land development | 1 to 5
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	117,682		75,881
Commercial/Agricultural Real Estate | Construction and land development | 6
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0		172
Commercial/Agricultural Real Estate | Construction and land development | 7
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	168		3,467
Commercial/Agricultural Real Estate | Construction and land development | 8
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0		0
Commercial/Agricultural Real Estate | Construction and land development | 9
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0		0
Commercial/Agricultural Real Estate | Originated Loans
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	982,555		883,430	792,115
Allowance for loan losses	(13,117)	(12,702)	(12,354)	(11,898)	(10,890)	(10,271)
Commercial/Agricultural Real Estate | Originated Loans | Commercial real estate
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	610,348		578,395
Commercial/Agricultural Real Estate | Originated Loans | Commercial real estate | 1 to 5
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	597,339		572,724
Commercial/Agricultural Real Estate | Originated Loans | Commercial real estate | 6
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	6,038		667
Commercial/Agricultural Real Estate | Originated Loans | Commercial real estate | 7
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	6,971		5,004
Commercial/Agricultural Real Estate | Originated Loans | Commercial real estate | 8
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0		0
Commercial/Agricultural Real Estate | Originated Loans | Commercial real estate | 9
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0		0
Commercial/Agricultural Real Estate | Originated Loans | Agricultural real estate
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	62,302		52,372
Commercial/Agricultural Real Estate | Originated Loans | Agricultural real estate | 1 to 5
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	60,117		50,834
Commercial/Agricultural Real Estate | Originated Loans | Agricultural real estate | 6
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	648		1,267
Commercial/Agricultural Real Estate | Originated Loans | Agricultural real estate | 7
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	1,537		271
Commercial/Agricultural Real Estate | Originated Loans | Agricultural real estate | 8
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0		0
Commercial/Agricultural Real Estate | Originated Loans | Agricultural real estate | 9
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0		0
Commercial/Agricultural Real Estate | Originated Loans | Multi-family real estate
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	193,758		174,050
Commercial/Agricultural Real Estate | Originated Loans | Multi-family real estate | 1 to 5
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	193,484		173,760
Commercial/Agricultural Real Estate | Originated Loans | Multi-family real estate | 6
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	274		290
Commercial/Agricultural Real Estate | Originated Loans | Multi-family real estate | 7
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0		0
Commercial/Agricultural Real Estate | Originated Loans | Multi-family real estate | 8
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0		0
Commercial/Agricultural Real Estate | Originated Loans | Multi-family real estate | 9
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0		0
Commercial/Agricultural Real Estate | Originated Loans | Construction and land development
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	116,147		78,613
Commercial/Agricultural Real Estate | Originated Loans | Construction and land development | 1 to 5
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	116,103		75,146
Commercial/Agricultural Real Estate | Originated Loans | Construction and land development | 6
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0		0
Commercial/Agricultural Real Estate | Originated Loans | Construction and land development | 7
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	44		3,467
Commercial/Agricultural Real Estate | Originated Loans | Construction and land development | 8
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0		0
Commercial/Agricultural Real Estate | Originated Loans | Construction and land development | 9
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0		0
Commercial/Agricultural Real Estate | Acquired Loans
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Allowance for loan losses	(665)			(1,097)
Commercial/Agricultural Real Estate | Acquired Loans | Commercial real estate
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	91,340		120,070
Commercial/Agricultural Real Estate | Acquired Loans | Commercial real estate | 1 to 5
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	89,779		116,839
Commercial/Agricultural Real Estate | Acquired Loans | Commercial real estate | 6
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0		1,314
Commercial/Agricultural Real Estate | Acquired Loans | Commercial real estate | 7
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	1,561		1,917
Commercial/Agricultural Real Estate | Acquired Loans | Commercial real estate | 8
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0		0
Commercial/Agricultural Real Estate | Acquired Loans | Commercial real estate | 9
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0		0
Commercial/Agricultural Real Estate | Acquired Loans | Agricultural real estate
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	19,405		26,123
Commercial/Agricultural Real Estate | Acquired Loans | Agricultural real estate | 1 to 5
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	17,769		21,051
Commercial/Agricultural Real Estate | Acquired Loans | Agricultural real estate | 6
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0		0
Commercial/Agricultural Real Estate | Acquired Loans | Agricultural real estate | 7
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	1,636		5,072
Commercial/Agricultural Real Estate | Acquired Loans | Agricultural real estate | 8
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0		0
Commercial/Agricultural Real Estate | Acquired Loans | Agricultural real estate | 9
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0		0
Commercial/Agricultural Real Estate | Acquired Loans | Multi-family real estate
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	3,914		4,299
Commercial/Agricultural Real Estate | Acquired Loans | Multi-family real estate | 1 to 5
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	3,914		4,299
Commercial/Agricultural Real Estate | Acquired Loans | Multi-family real estate | 6
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0		0
Commercial/Agricultural Real Estate | Acquired Loans | Multi-family real estate | 7
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0		0
Commercial/Agricultural Real Estate | Acquired Loans | Multi-family real estate | 8
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0		0
Commercial/Agricultural Real Estate | Acquired Loans | Multi-family real estate | 9
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0		0
Commercial/Agricultural Real Estate | Acquired Loans | Construction and land development
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	1,703		907
Commercial/Agricultural Real Estate | Acquired Loans | Construction and land development | 1 to 5
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	1,579		735
Commercial/Agricultural Real Estate | Acquired Loans | Construction and land development | 6
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0		172
Commercial/Agricultural Real Estate | Acquired Loans | Construction and land development | 7
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	124		0
Commercial/Agricultural Real Estate | Acquired Loans | Construction and land development | 8
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0		0
Commercial/Agricultural Real Estate | Acquired Loans | Construction and land development | 9
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0		0
C&I/Agricultural operating
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	160,848		162,510	168,367
Allowance for loan losses	(1,974)			(2,048)
C&I/Agricultural operating | Commercial and industrial
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	134,815		122,167
C&I/Agricultural operating | Commercial and industrial | 1 to 5
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	119,732		121,729
C&I/Agricultural operating | Commercial and industrial | 6
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	12,877		62
C&I/Agricultural operating | Commercial and industrial | 7
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	2,206		376
C&I/Agricultural operating | Commercial and industrial | 8
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0		0
C&I/Agricultural operating | Commercial and industrial | 9
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0		0
C&I/Agricultural operating | Agricultural operating
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	26,033		31,588
C&I/Agricultural operating | Agricultural operating | 1 to 5
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	23,606		28,871
C&I/Agricultural operating | Agricultural operating | 6
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	341		764
C&I/Agricultural operating | Agricultural operating | 7
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	2,086		1,953
C&I/Agricultural operating | Agricultural operating | 8
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0		0
C&I/Agricultural operating | Agricultural operating | 9
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0		0
C&I/Agricultural operating | C&I SBA PPP loans
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance			8,755
C&I/Agricultural operating | Originated Loans
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	145,197		142,894	147,272
Allowance for loan losses	(1,925)	(1,910)	(1,959)	(1,974)	(2,182)	(2,112)
C&I/Agricultural operating | Originated Loans | Commercial and industrial
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	124,350		107,937
C&I/Agricultural operating | Originated Loans | Commercial and industrial | 1 to 5
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	109,485		107,798
C&I/Agricultural operating | Originated Loans | Commercial and industrial | 6
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	12,873		57
C&I/Agricultural operating | Originated Loans | Commercial and industrial | 7
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	1,992		82
C&I/Agricultural operating | Originated Loans | Commercial and industrial | 8
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0		0
C&I/Agricultural operating | Originated Loans | Commercial and industrial | 9
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0		0
C&I/Agricultural operating | Originated Loans | Agricultural operating
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	20,847		26,202
C&I/Agricultural operating | Originated Loans | Agricultural operating | 1 to 5
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	18,589		23,935
C&I/Agricultural operating | Originated Loans | Agricultural operating | 6
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	341		764
C&I/Agricultural operating | Originated Loans | Agricultural operating | 7
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	1,917		1,503
C&I/Agricultural operating | Originated Loans | Agricultural operating | 8
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0		0
C&I/Agricultural operating | Originated Loans | Agricultural operating | 9
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0		0
C&I/Agricultural operating | Acquired Loans
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Allowance for loan losses	(49)			(74)
C&I/Agricultural operating | Acquired Loans | Commercial and industrial
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	10,465		14,230
C&I/Agricultural operating | Acquired Loans | Commercial and industrial | 1 to 5
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	10,247		13,931
C&I/Agricultural operating | Acquired Loans | Commercial and industrial | 6
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	4		5
C&I/Agricultural operating | Acquired Loans | Commercial and industrial | 7
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	214		294
C&I/Agricultural operating | Acquired Loans | Commercial and industrial | 8
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0		0
C&I/Agricultural operating | Acquired Loans | Commercial and industrial | 9
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0		0
C&I/Agricultural operating | Acquired Loans | Agricultural operating
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	5,186		5,386
C&I/Agricultural operating | Acquired Loans | Agricultural operating | 1 to 5
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	5,017		4,936
C&I/Agricultural operating | Acquired Loans | Agricultural operating | 6
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0		0
C&I/Agricultural operating | Acquired Loans | Agricultural operating | 7
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	169		450
C&I/Agricultural operating | Acquired Loans | Agricultural operating | 8
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0		0
C&I/Agricultural operating | Acquired Loans | Agricultural operating | 9
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0		0
Residential Mortgage
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	102,090		94,861	103,702
Allowance for loan losses	(512)			(712)
Residential Mortgage | Residential mortgage
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	98,733		90,990
Residential Mortgage | Residential mortgage | 1 to 5
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	94,775		86,623
Residential Mortgage | Residential mortgage | 6
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0		0
Residential Mortgage | Residential mortgage | 7
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	3,958		4,367
Residential Mortgage | Residential mortgage | 8
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0		0
Residential Mortgage | Residential mortgage | 9
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0		0
Residential Mortgage | Purchased HELOC loans
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	3,357		3,871
Residential Mortgage | Purchased HELOC loans | 1 to 5
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	3,357		3,706
Residential Mortgage | Purchased HELOC loans | 6
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0		0
Residential Mortgage | Purchased HELOC loans | 7
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0		165
Residential Mortgage | Purchased HELOC loans | 8
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0		0
Residential Mortgage | Purchased HELOC loans | 9
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0		0
Residential Mortgage | Originated Loans
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	80,664		67,726	72,907
Allowance for loan losses	(483)	(472)	(518)	(586)	(771)	(1,041)
Residential Mortgage | Originated Loans | Residential mortgage
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	77,307		63,855
Residential Mortgage | Originated Loans | Residential mortgage | 1 to 5
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	74,473		60,754
Residential Mortgage | Originated Loans | Residential mortgage | 6
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0		0
Residential Mortgage | Originated Loans | Residential mortgage | 7
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	2,834		3,101
Residential Mortgage | Originated Loans | Residential mortgage | 8
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0		0
Residential Mortgage | Originated Loans | Residential mortgage | 9
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0		0
Residential Mortgage | Originated Loans | Purchased HELOC loans
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	3,357		3,871
Residential Mortgage | Originated Loans | Purchased HELOC loans | 1 to 5
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	3,357		3,706
Residential Mortgage | Originated Loans | Purchased HELOC loans | 6
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0		0
Residential Mortgage | Originated Loans | Purchased HELOC loans | 7
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0		165
Residential Mortgage | Originated Loans | Purchased HELOC loans | 8
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0		0
Residential Mortgage | Originated Loans | Purchased HELOC loans | 9
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0		0
Residential Mortgage | Acquired Loans
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Allowance for loan losses	(29)			(126)
Residential Mortgage | Acquired Loans | Residential mortgage
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	21,426		27,135
Residential Mortgage | Acquired Loans | Residential mortgage | 1 to 5
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	20,302		25,869
Residential Mortgage | Acquired Loans | Residential mortgage | 6
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0		0
Residential Mortgage | Acquired Loans | Residential mortgage | 7
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	1,124		1,266
Residential Mortgage | Acquired Loans | Residential mortgage | 8
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0		0
Residential Mortgage | Acquired Loans | Residential mortgage | 9
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0		0
Consumer Installment
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	18,544		24,845	27,619
Allowance for loan losses	(132)			(305)
Consumer Installment | Originated indirect paper
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	11,234		15,971
Consumer Installment | Originated indirect paper | 1 to 5
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	11,177		15,818
Consumer Installment | Originated indirect paper | 6
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0		0
Consumer Installment | Originated indirect paper | 7
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	57		153
Consumer Installment | Originated indirect paper | 8
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0		0
Consumer Installment | Originated indirect paper | 9
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0		0
Consumer Installment | Other consumer
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	7,310		8,874
Consumer Installment | Other consumer | 1 to 5
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	7,263		8,802
Consumer Installment | Other consumer | 6
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0		0
Consumer Installment | Other consumer | 7
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	47		72
Consumer Installment | Other consumer | 8
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0		0
Consumer Installment | Other consumer | 9
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0		0
Consumer Installment | Originated Loans
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	18,250		24,444	27,103
Allowance for loan losses	(123)	$ (143)	(225)	(275)	$ (362)	$ (489)
Consumer Installment | Originated Loans | Originated indirect paper
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	11,234		15,971
Consumer Installment | Originated Loans | Originated indirect paper | 1 to 5
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	11,177		15,818
Consumer Installment | Originated Loans | Originated indirect paper | 6
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0		0
Consumer Installment | Originated Loans | Originated indirect paper | 7
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	57		153
Consumer Installment | Originated Loans | Originated indirect paper | 8
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0		0
Consumer Installment | Originated Loans | Originated indirect paper | 9
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0		0
Consumer Installment | Originated Loans | Other consumer
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	7,016		8,473
Consumer Installment | Originated Loans | Other consumer | 1 to 5
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	6,972		8,404
Consumer Installment | Originated Loans | Other consumer | 6
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0		0
Consumer Installment | Originated Loans | Other consumer | 7
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	44		69
Consumer Installment | Originated Loans | Other consumer | 8
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0		0
Consumer Installment | Originated Loans | Other consumer | 9
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0		0
Consumer Installment | Acquired Loans
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Allowance for loan losses	(9)			$ (30)
Consumer Installment | Acquired Loans | Other consumer
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	294		401
Consumer Installment | Acquired Loans | Other consumer | 1 to 5
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	291		398
Consumer Installment | Acquired Loans | Other consumer | 6
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0		0
Consumer Installment | Acquired Loans | Other consumer | 7
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	3		3
Consumer Installment | Acquired Loans | Other consumer | 8
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	0		0
Consumer Installment | Acquired Loans | Other consumer | 9
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Balance	$ 0		$ 0

LOANS, ALLOWANCE FOR LOAN LOS_5

LOANS, ALLOWANCE FOR LOAN LOSSES AND IMPAIRED LOANS - Changes in the ALL by Loan Type (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021
Allowance for Loan Losses:
Beginning balance			$ 16,913
Provision	$ 375	$ 0	775	$ 0
Ending balance	17,217	16,832	17,217	16,832
Financing Receivable, Allowance for Credit Loss, Additional Information [Abstract]
Amount of allowance for loan losses arising from loans individually evaluated for impairment	699	1,363	699	1,363	$ 1,009
Amount of allowance for loan losses arising from loans collectively evaluated for impairment	16,518	15,469	16,518	15,469	15,904
Loans Receivable:
Total Loans	1,380,399	1,256,206	1,380,399	1,256,206	1,317,045
Ending balance: individually evaluated for impairment	29,930	37,191	29,930	37,191	32,393
Ending balance: collectively evaluated for impairment	1,350,469	1,219,015	1,350,469	1,219,015	1,284,652
Originated Loans
Allowance for Loan Losses:
Beginning balance	16,053	15,060	15,830	14,819
Charge-offs	(9)	(12)	(534)	(100)
Recoveries	71	19	118	103
Provision	576	438	1,277	683
Ending balance	16,691	15,505	16,691	15,505
Loans Receivable:
Total Loans	1,226,666	1,039,397	1,226,666	1,039,397	1,118,494
Purchased credit impaired loans
Allowance for Loan Losses:
Ending balance	0	0	0	0
Loans Receivable:
Total Loans	7,271	11,499	7,271	11,499	11,205
Other Acquired Loans
Allowance for Loan Losses:
Beginning balance	772	1,785	1,083	2,224
Charge-offs	(48)	(24)	(83)	(234)
Recoveries	3	4	28	20
Provision	(201)	(438)	(502)	(683)
Ending balance	526		526
Loans Receivable:
Total Loans	146,462	205,310	146,462	205,310	187,346
Acquired Loans
Allowance for Loan Losses:
Ending balance	526	1,327	526	1,327
Loans Receivable:
Total Loans	153,733		153,733		198,551
Commercial/Agricultural Real Estate
Allowance for Loan Losses:
Ending balance	13,782	12,995	13,782	12,995
Financing Receivable, Allowance for Credit Loss, Additional Information [Abstract]
Amount of allowance for loan losses arising from loans individually evaluated for impairment	699	1,033	699	1,033	797
Amount of allowance for loan losses arising from loans collectively evaluated for impairment	13,083	11,962	13,083	11,962	12,413
Loans Receivable:
Total Loans	1,098,917	956,518	1,098,917	956,518	1,034,829
Ending balance: individually evaluated for impairment	18,698	22,744	18,698	22,744	21,792
Ending balance: collectively evaluated for impairment	1,080,219	933,774	1,080,219	933,774	1,013,037
Commercial/Agricultural Real Estate | Originated Loans
Allowance for Loan Losses:
Beginning balance	12,702	10,890	12,354	10,271
Charge-offs	0	0	(157)	(51)
Recoveries	35	4	41	10
Provision	380	1,004	879	1,668
Ending balance	13,117	11,898	13,117	11,898
Loans Receivable:
Total Loans	982,555	792,115	982,555	792,115	883,430
Commercial/Agricultural Real Estate | Purchased credit impaired loans
Allowance for Loan Losses:
Ending balance	0	0	0	0
Loans Receivable:
Total Loans	5,785	9,183	5,785	9,183	9,060
Commercial/Agricultural Real Estate | Other Acquired Loans
Allowance for Loan Losses:
Beginning balance	664	1,468	856	1,684
Charge-offs	(48)	0	(48)	(200)
Recoveries	0	0	0	0
Provision	49	(371)	(143)	(387)
Ending balance	665		665
Loans Receivable:
Total Loans	110,577	155,220	110,577	155,220	142,339
Commercial/Agricultural Real Estate | Acquired Loans
Allowance for Loan Losses:
Ending balance	665	1,097	665	1,097
C&I/Agricultural operating
Allowance for Loan Losses:
Ending balance	1,974	2,048	1,974	2,048
Financing Receivable, Allowance for Credit Loss, Additional Information [Abstract]
Amount of allowance for loan losses arising from loans individually evaluated for impairment	0	271	0	271	99
Amount of allowance for loan losses arising from loans collectively evaluated for impairment	1,974	1,777	1,974	1,777	1,929
Loans Receivable:
Total Loans	160,848	168,367	160,848	168,367	162,510
Ending balance: individually evaluated for impairment	4,829	6,451	4,829	6,451	3,337
Ending balance: collectively evaluated for impairment	156,019	161,916	156,019	161,916	159,173
C&I/Agricultural operating | Originated Loans
Allowance for Loan Losses:
Beginning balance	1,910	2,182	1,959	2,112
Charge-offs	0	0	(310)	0
Recoveries	8	10	27	48
Provision	7	(218)	249	(186)
Ending balance	1,925	1,974	1,925	1,974
Loans Receivable:
Total Loans	145,197	147,272	145,197	147,272	142,894
C&I/Agricultural operating | Purchased credit impaired loans
Allowance for Loan Losses:
Ending balance	0	0	0	0
Loans Receivable:
Total Loans	578	1,219	578	1,219	1,101
C&I/Agricultural operating | Other Acquired Loans
Allowance for Loan Losses:
Beginning balance	51	81	69	141
Charge-offs	0	0	0	(7)
Recoveries	0	3	0	13
Provision	(2)	(10)	(20)	(73)
Ending balance	49		49
Loans Receivable:
Total Loans	15,073	19,876	15,073	19,876	18,515
C&I/Agricultural operating | Acquired Loans
Allowance for Loan Losses:
Ending balance	49	74	49	74
Residential Mortgage
Allowance for Loan Losses:
Ending balance	512	712	512	712
Financing Receivable, Allowance for Credit Loss, Additional Information [Abstract]
Amount of allowance for loan losses arising from loans individually evaluated for impairment	0	59	0	59	113
Amount of allowance for loan losses arising from loans collectively evaluated for impairment	512	653	512	653	535
Loans Receivable:
Total Loans	102,090	103,702	102,090	103,702	94,861
Ending balance: individually evaluated for impairment	6,290	7,705	6,290	7,705	7,007
Ending balance: collectively evaluated for impairment	95,800	95,997	95,800	95,997	87,854
Residential Mortgage | Originated Loans
Allowance for Loan Losses:
Beginning balance	472	771	518	1,041
Charge-offs	0	0	(35)	0
Recoveries	1	0	2	9
Provision	10	(185)	(2)	(464)
Ending balance	483	586	483	586
Loans Receivable:
Total Loans	80,664	72,907	80,664	72,907	67,726
Residential Mortgage | Purchased credit impaired loans
Allowance for Loan Losses:
Ending balance	0	0	0	0
Loans Receivable:
Total Loans	908	1,097	908	1,097	1,044
Residential Mortgage | Other Acquired Loans
Allowance for Loan Losses:
Beginning balance	48	231	130	335
Charge-offs	0	0	(33)	0
Recoveries	2	1	27	3
Provision	(21)	(106)	(95)	(212)
Ending balance	29		29
Loans Receivable:
Total Loans	20,518	29,698	20,518	29,698	26,091
Residential Mortgage | Acquired Loans
Allowance for Loan Losses:
Ending balance	29	126	29	126
Consumer Installment
Allowance for Loan Losses:
Ending balance	132	305	132	305
Financing Receivable, Allowance for Credit Loss, Additional Information [Abstract]
Amount of allowance for loan losses arising from loans individually evaluated for impairment	0	0	0	0	0
Amount of allowance for loan losses arising from loans collectively evaluated for impairment	132	305	132	305	253
Loans Receivable:
Total Loans	18,544	27,619	18,544	27,619	24,845
Ending balance: individually evaluated for impairment	113	291	113	291	257
Ending balance: collectively evaluated for impairment	18,431	27,328	18,431	27,328	24,588
Consumer Installment | Originated Loans
Allowance for Loan Losses:
Beginning balance	143	362	225	489
Charge-offs	(9)	(12)	(32)	(49)
Recoveries	27	5	48	36
Provision	(38)	(80)	(118)	(201)
Ending balance	123	275	123	275
Loans Receivable:
Total Loans	18,250	27,103	18,250	27,103	24,444
Consumer Installment | Purchased credit impaired loans
Allowance for Loan Losses:
Ending balance	0	0	0	0
Loans Receivable:
Total Loans	0	0	0	0	0
Consumer Installment | Other Acquired Loans
Allowance for Loan Losses:
Beginning balance	9	5	28	64
Charge-offs	0	(24)	(2)	(27)
Recoveries	1	0	1	4
Provision	(1)	49	(18)	(11)
Ending balance	9		9
Loans Receivable:
Total Loans	294	516	294	516	401
Consumer Installment | Acquired Loans
Allowance for Loan Losses:
Ending balance	9	30	9	30
Unallocated
Allowance for Loan Losses:
Ending balance	817	772	817	772
Financing Receivable, Allowance for Credit Loss, Additional Information [Abstract]
Amount of allowance for loan losses arising from loans individually evaluated for impairment	0	0	0	0	0
Amount of allowance for loan losses arising from loans collectively evaluated for impairment	817	772	817	772	774
Loans Receivable:
Total Loans	0	0	0	0	0
Ending balance: individually evaluated for impairment	0	0	0	0	0
Ending balance: collectively evaluated for impairment	0	0	0	0	0
Unallocated | Originated Loans
Allowance for Loan Losses:
Beginning balance	826	855	774	906
Charge-offs	0	0	0	0
Recoveries	0	0	0	0
Provision	217	(83)	269	(134)
Ending balance	1,043	772	1,043	772
Loans Receivable:
Total Loans	0	0	0	0	0
Unallocated | Purchased credit impaired loans
Allowance for Loan Losses:
Ending balance	0	0	0	0
Loans Receivable:
Total Loans	0	0	0	0	0
Unallocated | Other Acquired Loans
Allowance for Loan Losses:
Beginning balance	0	0	0	0
Charge-offs	0	0	0	0
Recoveries	0	0	0	0
Provision	(226)	0	(226)	0
Ending balance	(226)		(226)
Loans Receivable:
Total Loans	0	0	0	0	$ 0
Unallocated | Acquired Loans
Allowance for Loan Losses:
Ending balance	$ (226)	$ 0	$ (226)	$ 0

LOANS, ALLOWANCE FOR LOAN LOS_6

LOANS, ALLOWANCE FOR LOAN LOSSES AND IMPAIRED LOANS - Loans Receivable by Loan Type (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021	Sep. 30, 2021
Loans receivable
Total Loans	$ 1,380,399	$ 1,317,045	$ 1,256,206
Performing loans
Loans receivable
TDR loans	6,891	7,984
Loans other	1,362,488	1,297,236
Total Loans	1,369,379	1,305,220
Nonperforming loans
Loans receivable
TDR loans	2,445	4,539
Loans other	8,575	7,286
Total Loans	11,020	11,825
Commercial/Agricultural Real Estate
Loans receivable
Total Loans	1,098,917	1,034,829	956,518
Commercial/Agricultural Real Estate | Performing loans
Loans receivable
TDR loans	1,363	4,618
Loans other	1,088,934	1,021,346
Total Loans	1,090,297	1,025,964
Commercial/Agricultural Real Estate | Nonperforming loans
Loans receivable
TDR loans	1,932	3,389
Loans other	6,688	5,476
Total Loans	8,620	8,865
C&I/Agricultural operating
Loans receivable
Total Loans	160,848	162,510	168,367
C&I/Agricultural operating | Performing loans
Loans receivable
TDR loans	2,505	649
Loans other	157,487	160,570
Total Loans	159,992	161,219
C&I/Agricultural operating | Nonperforming loans
Loans receivable
TDR loans	169	554
Loans other	687	737
Total Loans	856	1,291
Residential Mortgage
Loans receivable
Total Loans	102,090	94,861	103,702
Residential Mortgage | Performing loans
Loans receivable
TDR loans	3,014	2,681
Loans other	97,586	90,591
Total Loans	100,600	93,272
Residential Mortgage | Nonperforming loans
Loans receivable
TDR loans	344	593
Loans other	1,146	996
Total Loans	1,490	1,589
Consumer Installment
Loans receivable
Total Loans	18,544	24,845	$ 27,619
Consumer Installment | Performing loans
Loans receivable
TDR loans	9	36
Loans other	18,481	24,729
Total Loans	18,490	24,765
Consumer Installment | Nonperforming loans
Loans receivable
TDR loans	0	3
Loans other	54	77
Total Loans	$ 54	$ 80

LOANS, ALLOWANCE FOR LOAN LOS_7

LOANS, ALLOWANCE FOR LOAN LOSSES AND IMPAIRED LOANS - Aging Analysis (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021	Sep. 30, 2021
Aging analysis of the Bank's real estate and consumer loans
Outstanding balance	$ 1,375,876	$ 1,310,963
Nonaccrual Loans	10,772	11,665
Total Past Due Accruing and Nonaccrual Loans	13,242	15,726
Total Loans	1,380,399	1,317,045	$ 1,256,206
C&I SBA PPP loans
Aging analysis of the Bank's real estate and consumer loans
Total Loans	0	8,755
Financial Asset, Past Due
Aging analysis of the Bank's real estate and consumer loans
Outstanding balance	2,470	4,061
30-59 Days Past Due
Aging analysis of the Bank's real estate and consumer loans
Outstanding balance	1,654	3,341
60-89 Days Past Due
Aging analysis of the Bank's real estate and consumer loans
Outstanding balance	568	560
Greater Than 89 Days
Aging analysis of the Bank's real estate and consumer loans
Outstanding balance	248	160
Financial Asset, Not Past Due
Aging analysis of the Bank's real estate and consumer loans
Outstanding balance	1,367,157	1,301,319
Commercial/Agricultural Real Estate
Aging analysis of the Bank's real estate and consumer loans
Total Loans	1,098,917	1,034,829	956,518
Commercial/Agricultural Real Estate | Commercial real estate
Aging analysis of the Bank's real estate and consumer loans
Nonaccrual Loans	5,848	5,374
Total Past Due Accruing and Nonaccrual Loans	5,848	5,410
Total Loans	701,688	698,465
Commercial/Agricultural Real Estate | Agricultural real estate
Aging analysis of the Bank's real estate and consumer loans
Nonaccrual Loans	2,729	3,490
Total Past Due Accruing and Nonaccrual Loans	2,799	3,992
Total Loans	81,707	78,495
Commercial/Agricultural Real Estate | Multi-family real estate
Aging analysis of the Bank's real estate and consumer loans
Nonaccrual Loans	0	0
Total Past Due Accruing and Nonaccrual Loans	0	0
Total Loans	197,672	178,349
Commercial/Agricultural Real Estate | Construction and land development
Aging analysis of the Bank's real estate and consumer loans
Nonaccrual Loans	43	0
Total Past Due Accruing and Nonaccrual Loans	43	0
Total Loans	117,850	79,520
Commercial/Agricultural Real Estate | Financial Asset, Past Due | Commercial real estate
Aging analysis of the Bank's real estate and consumer loans
Outstanding balance	0	36
Commercial/Agricultural Real Estate | Financial Asset, Past Due | Agricultural real estate
Aging analysis of the Bank's real estate and consumer loans
Outstanding balance	70	502
Commercial/Agricultural Real Estate | Financial Asset, Past Due | Multi-family real estate
Aging analysis of the Bank's real estate and consumer loans
Outstanding balance	0	0
Commercial/Agricultural Real Estate | Financial Asset, Past Due | Construction and land development
Aging analysis of the Bank's real estate and consumer loans
Outstanding balance	0	0
Commercial/Agricultural Real Estate | 30-59 Days Past Due | Commercial real estate
Aging analysis of the Bank's real estate and consumer loans
Outstanding balance	0	36
Commercial/Agricultural Real Estate | 30-59 Days Past Due | Agricultural real estate
Aging analysis of the Bank's real estate and consumer loans
Outstanding balance	0	498
Commercial/Agricultural Real Estate | 30-59 Days Past Due | Multi-family real estate
Aging analysis of the Bank's real estate and consumer loans
Outstanding balance	0	0
Commercial/Agricultural Real Estate | 30-59 Days Past Due | Construction and land development
Aging analysis of the Bank's real estate and consumer loans
Outstanding balance	0	0
Commercial/Agricultural Real Estate | 60-89 Days Past Due | Commercial real estate
Aging analysis of the Bank's real estate and consumer loans
Outstanding balance	0	0
Commercial/Agricultural Real Estate | 60-89 Days Past Due | Agricultural real estate
Aging analysis of the Bank's real estate and consumer loans
Outstanding balance	70	4
Commercial/Agricultural Real Estate | 60-89 Days Past Due | Multi-family real estate
Aging analysis of the Bank's real estate and consumer loans
Outstanding balance	0	0
Commercial/Agricultural Real Estate | 60-89 Days Past Due | Construction and land development
Aging analysis of the Bank's real estate and consumer loans
Outstanding balance	0	0
Commercial/Agricultural Real Estate | Greater Than 89 Days | Commercial real estate
Aging analysis of the Bank's real estate and consumer loans
Outstanding balance	0	0
Commercial/Agricultural Real Estate | Greater Than 89 Days | Agricultural real estate
Aging analysis of the Bank's real estate and consumer loans
Outstanding balance	0	0
Commercial/Agricultural Real Estate | Greater Than 89 Days | Multi-family real estate
Aging analysis of the Bank's real estate and consumer loans
Outstanding balance	0	0
Commercial/Agricultural Real Estate | Greater Than 89 Days | Construction and land development
Aging analysis of the Bank's real estate and consumer loans
Outstanding balance	0	0
Commercial/Agricultural Real Estate | Financial Asset, Not Past Due | Commercial real estate
Aging analysis of the Bank's real estate and consumer loans
Outstanding balance	695,840	693,055
Commercial/Agricultural Real Estate | Financial Asset, Not Past Due | Agricultural real estate
Aging analysis of the Bank's real estate and consumer loans
Outstanding balance	78,908	74,503
Commercial/Agricultural Real Estate | Financial Asset, Not Past Due | Multi-family real estate
Aging analysis of the Bank's real estate and consumer loans
Outstanding balance	197,672	178,349
Commercial/Agricultural Real Estate | Financial Asset, Not Past Due | Construction and land development
Aging analysis of the Bank's real estate and consumer loans
Outstanding balance	117,807	79,520
C&I/Agricultural operating
Aging analysis of the Bank's real estate and consumer loans
Total Loans	160,848	162,510	168,367
C&I/Agricultural operating | Commercial and industrial
Aging analysis of the Bank's real estate and consumer loans
Nonaccrual Loans	188	298
Total Past Due Accruing and Nonaccrual Loans	188	330
Total Loans	134,815	122,167
C&I/Agricultural operating | C&I SBA PPP loans
Aging analysis of the Bank's real estate and consumer loans
Nonaccrual Loans		0
Total Past Due Accruing and Nonaccrual Loans		0
Total Loans		8,755
C&I/Agricultural operating | Agricultural operating
Aging analysis of the Bank's real estate and consumer loans
Nonaccrual Loans	668	993
Total Past Due Accruing and Nonaccrual Loans	973	2,116
Total Loans	26,033	31,588
C&I/Agricultural operating | Financial Asset, Past Due | Commercial and industrial
Aging analysis of the Bank's real estate and consumer loans
Outstanding balance	0	32
C&I/Agricultural operating | Financial Asset, Past Due | C&I SBA PPP loans
Aging analysis of the Bank's real estate and consumer loans
Outstanding balance		0
C&I/Agricultural operating | Financial Asset, Past Due | Agricultural operating
Aging analysis of the Bank's real estate and consumer loans
Outstanding balance	305	1,123
C&I/Agricultural operating | 30-59 Days Past Due | Commercial and industrial
Aging analysis of the Bank's real estate and consumer loans
Outstanding balance	0	0
C&I/Agricultural operating | 30-59 Days Past Due | C&I SBA PPP loans
Aging analysis of the Bank's real estate and consumer loans
Outstanding balance		0
C&I/Agricultural operating | 30-59 Days Past Due | Agricultural operating
Aging analysis of the Bank's real estate and consumer loans
Outstanding balance	74	1,123
C&I/Agricultural operating | 60-89 Days Past Due | Commercial and industrial
Aging analysis of the Bank's real estate and consumer loans
Outstanding balance	0	32
C&I/Agricultural operating | 60-89 Days Past Due | C&I SBA PPP loans
Aging analysis of the Bank's real estate and consumer loans
Outstanding balance		0
C&I/Agricultural operating | 60-89 Days Past Due | Agricultural operating
Aging analysis of the Bank's real estate and consumer loans
Outstanding balance	231	0
C&I/Agricultural operating | Greater Than 89 Days | Commercial and industrial
Aging analysis of the Bank's real estate and consumer loans
Outstanding balance	0	0
C&I/Agricultural operating | Greater Than 89 Days | C&I SBA PPP loans
Aging analysis of the Bank's real estate and consumer loans
Outstanding balance		0
C&I/Agricultural operating | Greater Than 89 Days | Agricultural operating
Aging analysis of the Bank's real estate and consumer loans
Outstanding balance	0	0
C&I/Agricultural operating | Financial Asset, Not Past Due | Commercial and industrial
Aging analysis of the Bank's real estate and consumer loans
Outstanding balance	134,627	121,837
C&I/Agricultural operating | Financial Asset, Not Past Due | C&I SBA PPP loans
Aging analysis of the Bank's real estate and consumer loans
Outstanding balance		8,755
C&I/Agricultural operating | Financial Asset, Not Past Due | Agricultural operating
Aging analysis of the Bank's real estate and consumer loans
Outstanding balance	25,060	29,472
Residential Mortgage
Aging analysis of the Bank's real estate and consumer loans
Total Loans	102,090	94,861	103,702
Residential Mortgage | Residential mortgage
Aging analysis of the Bank's real estate and consumer loans
Nonaccrual Loans	1,246	1,268
Total Past Due Accruing and Nonaccrual Loans	3,183	3,382
Total Loans	98,733	90,990
Residential Mortgage | Purchased HELOC loans
Aging analysis of the Bank's real estate and consumer loans
Nonaccrual Loans	0	165
Total Past Due Accruing and Nonaccrual Loans	117	282
Total Loans	3,357	3,871
Residential Mortgage | Financial Asset, Past Due | Residential mortgage
Aging analysis of the Bank's real estate and consumer loans
Outstanding balance	1,937	2,114
Residential Mortgage | Financial Asset, Past Due | Purchased HELOC loans
Aging analysis of the Bank's real estate and consumer loans
Outstanding balance	117	117
Residential Mortgage | 30-59 Days Past Due | Residential mortgage
Aging analysis of the Bank's real estate and consumer loans
Outstanding balance	1,443	1,471
Residential Mortgage | 30-59 Days Past Due | Purchased HELOC loans
Aging analysis of the Bank's real estate and consumer loans
Outstanding balance	117	117
Residential Mortgage | 60-89 Days Past Due | Residential mortgage
Aging analysis of the Bank's real estate and consumer loans
Outstanding balance	250	487
Residential Mortgage | 60-89 Days Past Due | Purchased HELOC loans
Aging analysis of the Bank's real estate and consumer loans
Outstanding balance	0	0
Residential Mortgage | Greater Than 89 Days | Residential mortgage
Aging analysis of the Bank's real estate and consumer loans
Outstanding balance	244	156
Residential Mortgage | Greater Than 89 Days | Purchased HELOC loans
Aging analysis of the Bank's real estate and consumer loans
Outstanding balance	0	0
Residential Mortgage | Financial Asset, Not Past Due | Residential mortgage
Aging analysis of the Bank's real estate and consumer loans
Outstanding balance	95,550	87,608
Residential Mortgage | Financial Asset, Not Past Due | Purchased HELOC loans
Aging analysis of the Bank's real estate and consumer loans
Outstanding balance	3,240	3,589
Consumer Installment
Aging analysis of the Bank's real estate and consumer loans
Total Loans	18,544	24,845	$ 27,619
Consumer Installment | Originated indirect paper
Aging analysis of the Bank's real estate and consumer loans
Nonaccrual Loans	30	55
Total Past Due Accruing and Nonaccrual Loans	33	120
Total Loans	11,234	15,971
Consumer Installment | Other consumer
Aging analysis of the Bank's real estate and consumer loans
Nonaccrual Loans	20	22
Total Past Due Accruing and Nonaccrual Loans	58	94
Total Loans	7,310	8,874
Consumer Installment | Financial Asset, Past Due | Originated indirect paper
Aging analysis of the Bank's real estate and consumer loans
Outstanding balance	3	65
Consumer Installment | Financial Asset, Past Due | Other consumer
Aging analysis of the Bank's real estate and consumer loans
Outstanding balance	38	72
Consumer Installment | 30-59 Days Past Due | Originated indirect paper
Aging analysis of the Bank's real estate and consumer loans
Outstanding balance	0	38
Consumer Installment | 30-59 Days Past Due | Other consumer
Aging analysis of the Bank's real estate and consumer loans
Outstanding balance	20	58
Consumer Installment | 60-89 Days Past Due | Originated indirect paper
Aging analysis of the Bank's real estate and consumer loans
Outstanding balance	0	27
Consumer Installment | 60-89 Days Past Due | Other consumer
Aging analysis of the Bank's real estate and consumer loans
Outstanding balance	17	10
Consumer Installment | Greater Than 89 Days | Originated indirect paper
Aging analysis of the Bank's real estate and consumer loans
Outstanding balance	3	0
Consumer Installment | Greater Than 89 Days | Other consumer
Aging analysis of the Bank's real estate and consumer loans
Outstanding balance	1	4
Consumer Installment | Financial Asset, Not Past Due | Originated indirect paper
Aging analysis of the Bank's real estate and consumer loans
Outstanding balance	11,201	15,851
Consumer Installment | Financial Asset, Not Past Due | Other consumer
Aging analysis of the Bank's real estate and consumer loans
Outstanding balance	$ 7,252	$ 8,780

LOANS, ALLOWANCE FOR LOAN LOS_8

LOANS, ALLOWANCE FOR LOAN LOSSES AND IMPAIRED LOANS - Impaired Loans (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021
Bank impaired loans
With No Related Allowance Recorded, Recorded investment	$ 23,054	$ 27,167	$ 23,054	$ 27,167	$ 25,151
With An Allowance Recorded, Recorded Investment	6,660	9,338	6,660	9,338	6,589
Recorded Investment, Total	29,714	36,505	29,714	36,505	31,740
With No Related Allowance Recorded, Unpaid Principal Balance	23,270	27,853	23,270	27,853	25,804
With An Allowance Recorded, Unpaid Principal Balance	6,660	9,338	6,660	9,338	6,589
Unpaid Principal Balance, Total	29,930	37,191	29,930	37,191	32,393
With An Allowance Recorded, Related Allowance	699	1,363	699	1,363	1,009
With No Related Allowance Recorded, Average Recorded Investment	23,219	30,884	26,151	33,551	31,656
With An Allowance Recorded , Average Recorded Investment	6,333	7,146	6,316	6,746	5,372
Average Recorded Investment, Total	29,552	38,030	32,467	40,297	37,028
With No Related Allowance Recorded, Interest Income Recognized	248	283	772	1,031	1,511
With An Allowance Recorded, Interest Income Recognized	81	43	107	161	163
Interest Income Recognized, Total	329	326	879	1,192	1,674
Commercial/Agricultural Real Estate
Bank impaired loans
With No Related Allowance Recorded, Recorded investment	12,002	16,409	12,002	16,409	15,521
With An Allowance Recorded, Recorded Investment	6,660	5,924	6,660	5,924	5,887
Recorded Investment, Total	18,662	22,333	18,662	22,333	21,408
With No Related Allowance Recorded, Unpaid Principal Balance	12,038	16,820	12,038	16,820	15,905
With An Allowance Recorded, Unpaid Principal Balance	6,660	5,924	6,660	5,924	5,887
Unpaid Principal Balance, Total	18,698	22,744	18,698	22,744	21,792
With An Allowance Recorded, Related Allowance	699	1,033	699	1,033	797
With No Related Allowance Recorded, Average Recorded Investment	12,646	19,618	14,636	20,417	19,412
With An Allowance Recorded , Average Recorded Investment	6,232	3,558	5,758	4,107	4,089
Average Recorded Investment, Total	18,878	23,176	20,394	24,524	23,501
With No Related Allowance Recorded, Interest Income Recognized	105	172	410	663	964
With An Allowance Recorded, Interest Income Recognized	81	0	95	62	62
Interest Income Recognized, Total	186	172	505	725	1,026
C&I/Agricultural operating
Bank impaired loans
With No Related Allowance Recorded, Recorded investment	4,710	3,264	4,710	3,264	3,153
With An Allowance Recorded, Recorded Investment	0	3,000	0	3,000	0
Recorded Investment, Total	4,710	6,264	4,710	6,264	3,153
With No Related Allowance Recorded, Unpaid Principal Balance	4,829	3,451	4,829	3,451	3,337
With An Allowance Recorded, Unpaid Principal Balance	0	3,000	0	3,000	0
Unpaid Principal Balance, Total	4,829	6,451	4,829	6,451	3,337
With An Allowance Recorded, Related Allowance	0	271	0	271	99
With No Related Allowance Recorded, Average Recorded Investment	4,478	3,484	4,898	4,893	4,622
With An Allowance Recorded , Average Recorded Investment	0	3,041	207	1,891	391
Average Recorded Investment, Total	4,478	6,525	5,106	6,784	5,013
With No Related Allowance Recorded, Interest Income Recognized	57	29	139	119	146
With An Allowance Recorded, Interest Income Recognized	0	41	10	82	84
Interest Income Recognized, Total	57	70	149	201	230
Residential Mortgage
Bank impaired loans
With No Related Allowance Recorded, Recorded investment	6,229	7,203	6,229	7,203	6,221
With An Allowance Recorded, Recorded Investment	0	414	0	414	701
Recorded Investment, Total	6,229	7,617	6,229	7,617	6,922
With No Related Allowance Recorded, Unpaid Principal Balance	6,290	7,291	6,290	7,291	6,306
With An Allowance Recorded, Unpaid Principal Balance	0	414	0	414	701
Unpaid Principal Balance, Total	6,290	7,705	6,290	7,705	7,007
With An Allowance Recorded, Related Allowance	0	59	0	59	113
With No Related Allowance Recorded, Average Recorded Investment	5,957	7,498	6,419	7,917	7,316
With An Allowance Recorded , Average Recorded Investment	101	547	350	747	890
Average Recorded Investment, Total	6,058	8,045	6,769	8,664	8,206
With No Related Allowance Recorded, Interest Income Recognized	85	79	218	240	316
With An Allowance Recorded, Interest Income Recognized	0	2	2	17	17
Interest Income Recognized, Total	85	81	220	257	333
Consumer Installment
Bank impaired loans
With No Related Allowance Recorded, Recorded investment	113	291	113	291	256
With An Allowance Recorded, Recorded Investment	0	0	0	0	1
Recorded Investment, Total	113	291	113	291	257
With No Related Allowance Recorded, Unpaid Principal Balance	113	291	113	291	256
With An Allowance Recorded, Unpaid Principal Balance	0	0	0	0	1
Unpaid Principal Balance, Total	113	291	113	291	257
With An Allowance Recorded, Related Allowance	0	0	0	0	0
With No Related Allowance Recorded, Average Recorded Investment	138	284	198	324	306
With An Allowance Recorded , Average Recorded Investment	0	0	1	1	2
Average Recorded Investment, Total	138	284	198	325	308
With No Related Allowance Recorded, Interest Income Recognized	1	3	5	9	85
With An Allowance Recorded, Interest Income Recognized	0	0	0	0	0
Interest Income Recognized, Total	$ 1	$ 3	$ 5	$ 9	$ 85

LOANS, ALLOWANCE FOR LOAN LOS_9

LOANS, ALLOWANCE FOR LOAN LOSSES AND IMPAIRED LOANS - TDR Loans (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Receivables [Abstract]
Accrual status	$ 6,910	$ 7,984
Non-accrual status	2,426	4,539
Total	$ 9,336	$ 12,523

LOANS, ALLOWANCE FOR LOAN LO_10

LOANS, ALLOWANCE FOR LOAN LOSSES AND IMPAIRED LOANS - TDR Loan Modifications (Details) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022 USD ($) contract	Sep. 30, 2021 USD ($) contract	Sep. 30, 2022 USD ($) contract	Sep. 30, 2021 USD ($) contract
Financing Receivable, Allowance for Credit Loss [Line Items]
Number of Contracts | contract	7	4	21	12
Pre-Modification Outstanding Recorded Investment	$ 3,257	$ 374	$ 6,089	$ 838
Post-Modification Outstanding Recorded Investment	3,257	374	6,089	838
Specific Reserve	0	0	0	0
Maturity Extension
Financing Receivable, Allowance for Credit Loss [Line Items]
Modifications	1,431	186	2,735	297
Modified Payment
Financing Receivable, Allowance for Credit Loss [Line Items]
Modifications	147	0	147	81
Modified Under- writing
Financing Receivable, Allowance for Credit Loss [Line Items]
Modifications	1,679	188	3,207	460
Other
Financing Receivable, Allowance for Credit Loss [Line Items]
Modifications	$ 0	$ 0	$ 0	$ 0
Commercial/Agricultural Real Estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Number of Contracts | contract	2	0	7	3
Pre-Modification Outstanding Recorded Investment	$ 1,539	$ 0	$ 3,205	$ 120
Post-Modification Outstanding Recorded Investment	1,539	0	3,205	120
Specific Reserve	0	0	0	0
Commercial/Agricultural Real Estate | Maturity Extension
Financing Receivable, Allowance for Credit Loss [Line Items]
Modifications	0	0	1,241	39
Commercial/Agricultural Real Estate | Modified Payment
Financing Receivable, Allowance for Credit Loss [Line Items]
Modifications	0	0	0	81
Commercial/Agricultural Real Estate | Modified Under- writing
Financing Receivable, Allowance for Credit Loss [Line Items]
Modifications	1,539	0	1,964	0
Commercial/Agricultural Real Estate | Other
Financing Receivable, Allowance for Credit Loss [Line Items]
Modifications	$ 0	$ 0	$ 0	$ 0
C&I/Agricultural operating
Financing Receivable, Allowance for Credit Loss [Line Items]
Number of Contracts | contract	2	0	5	1
Pre-Modification Outstanding Recorded Investment	$ 1,564	$ 0	$ 2,160	$ 240
Post-Modification Outstanding Recorded Investment	1,564	0	2,160	240
Specific Reserve	0	0	0	0
C&I/Agricultural operating | Maturity Extension
Financing Receivable, Allowance for Credit Loss [Line Items]
Modifications	1,424	0	1,424	0
C&I/Agricultural operating | Modified Payment
Financing Receivable, Allowance for Credit Loss [Line Items]
Modifications	0	0	0	0
C&I/Agricultural operating | Modified Under- writing
Financing Receivable, Allowance for Credit Loss [Line Items]
Modifications	140	0	736	240
C&I/Agricultural operating | Other
Financing Receivable, Allowance for Credit Loss [Line Items]
Modifications	$ 0	$ 0	$ 0	$ 0
Residential Mortgage
Financing Receivable, Allowance for Credit Loss [Line Items]
Number of Contracts | contract	3	4	9	6
Pre-Modification Outstanding Recorded Investment	$ 154	$ 374	$ 724	$ 454
Post-Modification Outstanding Recorded Investment	154	374	724	454
Specific Reserve	0	0	0	0
Residential Mortgage | Maturity Extension
Financing Receivable, Allowance for Credit Loss [Line Items]
Modifications	7	186	70	252
Residential Mortgage | Modified Payment
Financing Receivable, Allowance for Credit Loss [Line Items]
Modifications	147	0	147	0
Residential Mortgage | Modified Under- writing
Financing Receivable, Allowance for Credit Loss [Line Items]
Modifications	0	188	507	202
Residential Mortgage | Other
Financing Receivable, Allowance for Credit Loss [Line Items]
Modifications	$ 0	$ 0	$ 0	$ 0
Consumer Installment
Financing Receivable, Allowance for Credit Loss [Line Items]
Number of Contracts | contract	0	0	0	2
Pre-Modification Outstanding Recorded Investment	$ 0	$ 0	$ 0	$ 24
Post-Modification Outstanding Recorded Investment	0	0	0	24
Specific Reserve	0	0	0	0
Consumer Installment | Maturity Extension
Financing Receivable, Allowance for Credit Loss [Line Items]
Modifications	0	0	0	6
Consumer Installment | Modified Payment
Financing Receivable, Allowance for Credit Loss [Line Items]
Modifications	0	0	0	0
Consumer Installment | Modified Under- writing
Financing Receivable, Allowance for Credit Loss [Line Items]
Modifications	0	0	0	18
Consumer Installment | Other
Financing Receivable, Allowance for Credit Loss [Line Items]
Modifications	$ 0	$ 0	$ 0	$ 0

LOANS, ALLOWANCE FOR LOAN LO_11

LOANS, ALLOWANCE FOR LOAN LOSSES AND IMPAIRED LOANS - Loans by Loan Segment (Details) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022 USD ($) contract	Sep. 30, 2021 USD ($) contract	Sep. 30, 2022 USD ($) contract	Sep. 30, 2021 USD ($) contract	Dec. 31, 2021 USD ($)
Troubled Debt Restructuring
Number of Modifications	7	4	21	12
Recorded Investment | $	$ 9,336		$ 9,336		$ 12,523
Commercial/Agricultural Real Estate
Troubled Debt Restructuring
Number of Modifications	2	0	7	3
C&I/Agricultural operating
Troubled Debt Restructuring
Number of Modifications	2	0	5	1
Residential Mortgage
Troubled Debt Restructuring
Number of Modifications	3	4	9	6
Consumer Installment
Troubled Debt Restructuring
Number of Modifications	0	0	0	2
Originated Loans
Troubled Debt Restructuring
Number of Modifications			68	83
Recorded Investment | $	$ 9,336	$ 15,689	$ 9,336	$ 15,689
Originated Loans | Commercial/Agricultural Real Estate
Troubled Debt Restructuring
Number of Modifications			14	23
Recorded Investment | $	3,295	8,048	$ 3,295	$ 8,048
Originated Loans | C&I/Agricultural operating
Troubled Debt Restructuring
Number of Modifications			8	8
Recorded Investment | $	2,674	4,285	$ 2,674	$ 4,285
Originated Loans | Residential Mortgage
Troubled Debt Restructuring
Number of Modifications			44	45
Recorded Investment | $	3,358	3,308	$ 3,358	$ 3,308
Originated Loans | Consumer Installment
Troubled Debt Restructuring
Number of Modifications			2	7
Recorded Investment | $	$ 9	$ 48	$ 9	$ 48

LOANS, ALLOWANCE FOR LOAN LO_12

LOANS, ALLOWANCE FOR LOAN LOSSES AND IMPAIRED LOANS - Troubled Debt Restructurings (Details) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022 contract	Sep. 30, 2021 contract	Sep. 30, 2022 USD ($) contract	Sep. 30, 2021 USD ($) contract
Considered in Default at Period End:
Number of Modifications | contract	0	0	0	1
Recorded Investment | $			$ 0	$ 19
Commercial/Agricultural Real Estate
Considered in Default at Period End:
Number of Modifications | contract			0	0
Recorded Investment | $			$ 0	$ 0
C&I/Agricultural operating
Considered in Default at Period End:
Number of Modifications | contract			0	0
Recorded Investment | $			$ 0	$ 0
Residential Mortgage
Considered in Default at Period End:
Number of Modifications | contract			0	1
Recorded Investment | $			$ 0	$ 19
Consumer Installment
Considered in Default at Period End:
Number of Modifications | contract			0	0
Recorded Investment | $			$ 0	$ 0

LOANS, ALLOWANCE FOR LOAN LO_13

LOANS, ALLOWANCE FOR LOAN LOSSES AND IMPAIRED LOANS - Acquired Loans Outstanding Balance and the Carrying Amount (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Accounts, Notes, Loans and Financing Receivable [Line Items]
Outstanding balance	$ 1,375,876	$ 1,310,963
Carrying amount	1,358,659	1,294,050
Purchased credit impaired loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Outstanding balance	7,271	11,205
Carrying amount	7,055	10,552
Non-PCI Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Outstanding balance	146,462	187,346
Carrying amount	144,602	184,399
Acquired Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Outstanding balance	153,733	198,551
Carrying amount	$ 151,657	$ 194,951

LOANS, ALLOWANCE FOR LOAN LO_14

LOANS, ALLOWANCE FOR LOAN LOSSES AND IMPAIRED LOANS - Accretable Expense (Details) $ in Thousands	9 Months Ended
	Sep. 30, 2022 USD ($)
Receivables [Abstract]
2022	$ 148
2023	279
2024	131
2025	95
Total	$ 653

LOANS, ALLOWANCE FOR LOAN LO_15

LOANS, ALLOWANCE FOR LOAN LOSSES AND IMPAIRED LOANS - Non-Accretable Yield (Details) - Acquired Loans - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Non-Accretable Yield Movement Schedule [Roll Forward]
Balance at beginning of period	$ 653	$ 1,087
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	(130)	(105)
Transfers from non-accretable difference to accretable discount	(115)	(329)
Non-accretable difference used to reduce loan principal balance	(192)	0
Balance at end of period	$ 216	$ 653

MORTGAGE SERVICING RIGHTS - Nar

MORTGAGE SERVICING RIGHTS - Narrative (Details) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022 USD ($)	Sep. 30, 2021 USD ($)	Sep. 30, 2022 USD ($)	Sep. 30, 2021 USD ($)	Dec. 31, 2021 USD ($)
Finite-Lived Intangible Assets [Line Items]
Deposits	$ 1,434,368		$ 1,434,368		$ 1,387,535
Servicing fees	$ 346	$ 354	$ 1,049	$ 1,058
Discounted rates | Minimum
Finite-Lived Intangible Assets [Line Items]
Servicing asset, measurement input	0.09	0.09	0.09	0.09
Discounted rates | Maximum
Finite-Lived Intangible Assets [Line Items]
Servicing asset, measurement input	0.12	0.12	0.12	0.12
Core Deposits
Finite-Lived Intangible Assets [Line Items]
Deposits	$ 6,637		$ 6,637		2,781
Mortgage servicing rights
Finite-Lived Intangible Assets [Line Items]
Residential mortgage loans serviced for others	$ 531,804		$ 531,804		$ 556,086

MORTGAGE SERVICING RIGHTS - Ser

MORTGAGE SERVICING RIGHTS - Servicing Asset at Amortized Cost (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021
Mortgage servicing rights:
Increase in mortgage servicing rights resulting from transfers of financial assets			$ (275)	$ (858)
Valuation allowance:
Mortgage servicing rights, net	$ 4,371		4,371		$ 4,161
Mortgage servicing rights
Mortgage servicing rights:
Mortgage servicing rights, beginning of period	4,520	$ 4,964	4,727	5,266
Increase in mortgage servicing rights resulting from transfers of financial assets	48	256	275	858
Amortization during the period	(197)	(418)	(631)	(1,322)
Mortgage servicing rights, end of period	4,371	4,802	4,371	4,802
Valuation allowance:
Valuation allowance, beginning of period	0	(1,102)	(566)	(2,014)
Additions	0	0	0	0
Recoveries	0	382	566	1,294
Valuation allowance, end of period	0	(720)	0	(720)
Mortgage servicing rights, net	4,371	4,082	4,371	4,082
Fair value of mortgage servicing rights; end of period	$ 5,795	$ 4,161	$ 5,795	$ 4,161

LEASES - Narrative (Details)

LEASES - Narrative (Details)	Sep. 30, 2022 lease
Lessee, Lease, Description [Line Items]
Operating lease renewal term	5 years
Minimum
Lessee, Lease, Description [Line Items]
Remaining lease term	1 year 29 days
Maximum
Lessee, Lease, Description [Line Items]
Remaining lease term	5 years 9 months
Corporate Offices
Lessee, Lease, Description [Line Items]
Number of properties subject to operating leases (in leases)	1
Bank Branch Offices
Lessee, Lease, Description [Line Items]
Number of properties subject to operating leases (in leases)	5
ATM Location
Lessee, Lease, Description [Line Items]
Number of properties subject to operating leases (in leases)	1

LEASES - Operating Leases (Deta

LEASES - Operating Leases (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021
The components of total lease cost were as follows:
Operating lease cost	$ 419	$ 418
Variable lease cost	35	36
Total lease cost	454	454
The components of total lease income were as follows:
Operating lease income	26	27
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases	419	415
Right-of-use assets obtained in exchange for lease obligations:
Operating leases	215	$ 2
Supplemental balance sheet information related to leases was as follows:
Operating lease right-of-use assets	2,000		$ 2,159
Operating lease liabilities	$ 2,069		$ 2,228
Weighted average remaining lease term in years; operating leases	5 years 1 month 6 days		5 years 6 months 18 days
Weighted average discount rate; operating leases (as a percent)	2.96%		2.73%

LEASES - Maturities of Operatin

LEASES - Maturities of Operating Lease Liabilities (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Payments
2022	$ 138
2023	539
2024	467
2025	452
2026	396
Thereafter	542
Total	2,534
Less: effects of discounting	(465)
Lease liability recognized	2,069	$ 2,228
Receipts
2022	9
2023	27
2024	10
2025	0
2026	0
Thereafter	0
Total	$ 46

DEPOSITS - Deposits by Type (De

DEPOSITS - Deposits by Type (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Deposits [Abstract]
Non-interest bearing demand deposits	$ 285,670	$ 276,631
Interest bearing demand deposits	394,924	396,231
Savings accounts	236,107	222,674
Money market accounts	328,544	288,985
Certificate accounts	189,123	203,014
Total deposits	$ 1,434,368	$ 1,387,535

DEPOSITS - Maturities of Time D

DEPOSITS - Maturities of Time Deposits (Details) $ in Thousands	Sep. 30, 2022 USD ($)
Deposits [Abstract]
December 31, 2022	$ 23,737
December 31, 2023	97,183
December 31, 2024	56,040
December 31, 2025	10,119
December 31, 2026	1,524
After December 31, 2026	520
Total	$ 189,123

DEPOSITS - Narrative (Details)

DEPOSITS - Narrative (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Deposits [Abstract]
Time deposits at or above FDIC insurance limit	$ 24,257	$ 22,381
Brokered deposits	$ 19,868	$ 11

FEDERAL HOME LOAN BANK AND FE_3

FEDERAL HOME LOAN BANK AND FEDERAL RESERVE BANK ADVANCES AND OTHER BORROWINGS - Schedule of Federal Home Loan Bank Advances (Details) - USD ($)	1 Months Ended				9 Months Ended	12 Months Ended
	Apr. 30, 2027	Sep. 30, 2025	Aug. 31, 2022	Jun. 30, 2019	Sep. 30, 2022	Dec. 31, 2021
Summary of Federal Home Loan Bank advances
Federal Home Loan Bank advances, net					$ 102,530,000	$ 111,527,000
Long-term debt, gross					174,881,000	169,953,000
Banks available and unused portion of borrowing agreement					277,959,000	204,271,000
Maximum month-end amounts outstanding					134,530,000	123,530,000
Senior Notes - Variable Rate due June 2031 | Revolving Credit Facility
Summary of Federal Home Loan Bank advances
Maximum borrowing capacity					5,000,000
FHLB
Summary of Federal Home Loan Bank advances
FHLB Advances, Maturity 2021					67,000,000	11,000,000
FHLB Advances, Maturity 2022					10,000,000	20,000,000
FHLB Advances, Maturity 2023					20,530,000	20,530,000
FHLB Advances, Maturity 2024					5,000,000	5,000,000
FHLB Advances, Maturity 2025					0	42,500,000
FHLB Advances, Maturity 2029					0	12,500,000
FHLB Advances, Maturity, maturities summary					102,530,000	111,530,000
Less: unamortized debt issuance costs					0	(3,000)
Federal Home Loan Bank advances, net					102,530,000	111,527,000
FHLB advances					$ 960,192,000	$ 861,900,000
Weighted-average interest rate (as a percent)					3.11%	2.45%
FHLB | Minimum
Summary of Federal Home Loan Bank advances
Range of Stated Rates , 2021 (as a percent)					3.08%	2.45%
Range of Stated Rates , 2022 (as a percent)					1.43%	1.43%
Range of Stated Rates , 2023 (as a percent)					0%	0%
Range of Stated Rates , 2024 (as a percent)					1.45%	1.45%
Range of Stated Rates , 2025 (as a percent)					0%	1%
Range of Stated Rates , 2029 (as a percent)					0%	0.52%
FHLB | Maximum
Summary of Federal Home Loan Bank advances
Range of Stated Rates , 2021 (as a percent)					3.13%	2.45%
Range of Stated Rates , 2022 (as a percent)					2.01%	1.44%
Range of Stated Rates , 2023 (as a percent)					1.45%	1.45%
Range of Stated Rates , 2024 (as a percent)					1.45%	1.45%
Range of Stated Rates , 2025 (as a percent)					0%	1.13%
Range of Stated Rates , 2029 (as a percent)					0%	0.86%
Senior Notes
Summary of Federal Home Loan Bank advances
Less: unamortized debt issuance costs					$ (899,000)	$ (430,000)
Long-term debt, gross					72,351,000	58,426,000
Senior Notes | Senior Notes
Summary of Federal Home Loan Bank advances
Long-term debt, gross					$ 23,250,000	$ 28,856,000
Senior Notes | Senior Notes | Prime Rate
Summary of Federal Home Loan Bank advances
Basis spread on variable rate (as a percent)				0.75%
Senior Notes | Senior Notes | Minimum
Summary of Federal Home Loan Bank advances
Stated interest rate (as a percent)				3%	3%	3%
Senior Notes | Senior Notes | Maximum
Summary of Federal Home Loan Bank advances
Stated interest rate (as a percent)					5.50%	3.50%
Subordinated Notes
Summary of Federal Home Loan Bank advances
Long-term debt, gross					$ 50,000,000	$ 30,000,000
Subordinated Notes | Subordinated Notes due 2027
Summary of Federal Home Loan Bank advances
Long-term debt, gross					$ 0	$ 15,000,000
Stated interest rate (as a percent)					6.75%
Debt instrument, term					5 years
Subordinated Notes | Subordinated Notes due 2027 | LIBOR
Summary of Federal Home Loan Bank advances
Basis spread on variable rate (as a percent)			4.90%
Subordinated Notes | Subordinated Notes due 2027 | Minimum
Summary of Federal Home Loan Bank advances
Stated interest rate (as a percent)					0%	6.75%
Subordinated Notes | Subordinated Notes due 2027 | Maximum
Summary of Federal Home Loan Bank advances
Stated interest rate (as a percent)					0%	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%
Debt instrument, term					5 years
Subordinated Notes | Subordinated Notes due 2030 | Secured Overnight Financing Rate (SOFR) | Forecast
Summary of Federal Home Loan Bank advances
Basis spread on variable rate (as a percent)		5.91%
Subordinated Notes | Subordinated Notes due 2030 | Minimum
Summary of Federal Home Loan Bank advances
Stated interest rate (as a percent)					6%	6%
Subordinated Notes | Subordinated Notes due 2030 | Maximum
Summary of Federal Home Loan Bank advances
Stated interest rate (as a percent)					6%	6%
Subordinated Notes | Subordinated Notes due 2032
Summary of Federal Home Loan Bank advances
Long-term debt, gross					$ 35,000,000	$ 0
Stated interest rate (as a percent)					4.75%
Debt instrument, term					5 years
Subordinated Notes | Subordinated Notes due 2032 | Secured Overnight Financing Rate (SOFR) | Forecast
Summary of Federal Home Loan Bank advances
Basis spread on variable rate (as a percent)	3.29%
Subordinated Notes | Subordinated Notes due 2032 | Minimum
Summary of Federal Home Loan Bank advances
Stated interest rate (as a percent)					4.75%	0%
Subordinated Notes | Subordinated Notes due 2032 | Maximum
Summary of Federal Home Loan Bank advances
Stated interest rate (as a percent)					4.75%	0%
Federal Home Loan Bank Advances
Summary of Federal Home Loan Bank advances
FHLB, advances					$ 0	$ 55,000

FEDERAL HOME LOAN BANK AND FE_4

FEDERAL HOME LOAN BANK AND FEDERAL RESERVE BANK ADVANCES AND OTHER BORROWINGS - Narrative (Details)	9 Months Ended	12 Months Ended
	Sep. 30, 2022 USD ($) fund	Dec. 31, 2021 USD ($)
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
Unsecured Federal Funds Purchased
Debt Instrument [Line Items]
Number of unsecured federal funds | fund	3
Line of credit	$ 75,000,000
Unsecured Federal Funds Purchased | Line of Credit
Debt Instrument [Line Items]
Outstanding balances of debt instrument	0	0
FHLB
Debt Instrument [Line Items]
Letters of credit outstanding, amount	$ 190,400,000	$ 176,150,000

CAPITAL MATTERS (Details)

CAPITAL MATTERS (Details) $ in Thousands	Sep. 30, 2022 USD ($)	Dec. 31, 2021 USD ($)
Compliance with Regulatory Capital Requirements under Banking Regulations [Line Items]
Total capital (to risk weighted assets), Actual, Amount	$ 219,988	$ 187,783
Total capital (to risk weighted assets), Actual, Ratio	0.144	0.134
Total capital (to risk weighted assets), For Capital Adequacy Purposes, Amount	$ 122,333	$ 111,694
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	$ 152,916	$ 139,618
Total capital (to risk weighted assets), To Be Well Capitalized, Ratio	0.100	0.100
Tier 1 capital (to risk weighted assets), Actual, Amount	$ 202,771	$ 170,870
Tier 1 capital (to risk weighted assets), Actual, Ratio	0.133	0.122
Tier 1 capital (to risk weighted assets), For Capital Adequacy Purposes, Amount	$ 91,750	$ 83,771
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	$ 122,333	$ 111,694
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	$ 202,771	$ 170,870
Common equity tier 1 (to risk weighted assets), Actual, Ratio	13.30%	12.20%
Common equity tier 1 (to risk weighted assets), For Capital Adequacy Purposes, Amount	$ 68,812	$ 62,828
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	$ 99,396	$ 90,752
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	$ 202,771	$ 170,870
Tier 1 leverage ratio (to adjusted total assets), Actual, Ratio	0.116	0.100
Tier 1 leverage ratio (to adjusted total assets), For Capital Adequacy Purposes, Amount	$ 69,913	$ 68,323
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	$ 87,391	$ 85,403
Tier 1 leverage ratio (to adjusted total assets), To Be Well Capitalized, Ratio	0.050	0.050
Citizens Community Bancorp, Inc.
Compliance with Regulatory Capital Requirements under Banking Regulations [Line Items]
Total capital (to risk weighted assets), Actual, Amount	$ 213,594	$ 182,242
Total capital (to risk weighted assets), Actual, Ratio	0.140	0.131
Total capital (to risk weighted assets), For Capital Adequacy Purposes, Amount	$ 122,333	$ 111,694
Total capital (to risk weighted assets), For Capital Adequacy Purposes, Ratio	0.080	0.080
Tier 1 capital (to risk weighted assets), Actual, Amount	$ 146,337	$ 135,329
Tier 1 capital (to risk weighted assets), Actual, Ratio	0.096	0.097
Tier 1 capital (to risk weighted assets), For Capital Adequacy Purposes, Amount	$ 91,750	$ 83,771
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	$ 146,337	$ 135,329
Common equity tier 1 (to risk weighted assets), Actual, Ratio	9.60%	9.70%
Common equity tier 1 (to risk weighted assets), For Capital Adequacy Purposes, Amount	$ 68,812	$ 62,828
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	$ 146,337	$ 135,329
Tier 1 leverage ratio (to adjusted total assets), Actual, Ratio	0.084	0.079
Tier 1 leverage ratio (to adjusted total assets), For Capital Adequacy Purposes, Amount	$ 69,913	$ 68,323
Tier 1 leverage ratio (to adjusted total assets), For Capital Adequacy Purposes, Ratio	0.040	0.040

STOCK-BASED COMPENSATION - Narr

STOCK-BASED COMPENSATION - Narrative (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021	Dec. 31, 2020	Mar. 27, 2018
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options outstanding (shares)	63,400		63,400		65,900	72,300
2008 Equity Incentive Plan and 2018 Equity Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation expense related to awards	$ 1	$ 2	$ 3	$ 7
2008 Equity Incentive Plan and 2018 Equity Incentive Plan | Restricted Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation expense related to awards	$ 255	$ 221	$ 647	$ 614
2018 Equity Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock reserved and available for issuance (shares)							350,000
Options outstanding (shares)	0		0
2018 Equity Incentive Plan | Restricted Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Non-option instruments outstanding (shares)	221,030		221,030
2018 Equity Incentive Plan | Performance-based Restricted Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Non-option instruments outstanding (shares)	11,834		11,834
Vesting period of shares, in years			3 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)			63,400
Expiry period of unexercised incentive stock options			10 years
2008 Equity Incentive Plan | Restricted Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Non-option instruments granted (shares)			0
2008 Equity Incentive Plan | Restricted Stock | 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 | Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period of shares, in years			5 years
2008 Equity Incentive Plan | Stock Options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period of shares, in years			5 years
Two Thousand and Twenty Equity Incentive Plan | Performance-based Restricted Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Non-option instruments outstanding (shares)	1,119		1,119
Two Thousand and Twenty One Equity Incentive Plan | Performance-based Restricted Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Non-option instruments outstanding (shares)	638		638

STOCK-BASED COMPENSATION - Rest

STOCK-BASED COMPENSATION - Restricted Stock Award (Details) - Restricted Stock - $ / shares	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Number of Shares
Unvested and outstanding at beginning of year (shares)	75,630	57,242
Granted (shares)	43,465	64,399
Vested (shares)	(26,157)	(44,511)
Forfeited (shares)	(2,126)	(1,500)
Unvested and outstanding at end of period (shares)	90,812	75,630
Weighted Average Grant Price
Unvested and outstanding at beginning of year (USD per share)	$ 11.20	$ 12.23
Granted (USD per share)	13.99	10.78
Vested (USD per share)	11.28	13.26
Forfeited (USD per share)	11.10	10.78
Unvested and outstanding at end of period (USD per share)	$ 12.51	$ 11.20

STOCK-BASED COMPENSATION - Comm

STOCK-BASED COMPENSATION - Common Stock Options Awards (Details) - USD ($) $ / shares in Units, $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Option Shares
Outstanding at beginning of period (shares)	65,900	72,300
Exercised (shares)	(2,500)	(5,800)
Forfeited or expired (shares)	0	(600)
Outstanding at end of period (shares)	63,400	65,900
Exercisable at end of period (shares)	61,800	61,700
Weighted Average Exercise Price
Outstanding at beginning of period (USD per share)	$ 11.20	$ 11.05
Exercised (USD per share)	8	8.99
Forfeited or expired (USD per share)	0	13.76
Outstanding at end of period (USD per share)	11.33	11.20
Weighted Average Exercise Price, Exercisable at end of year (USD per share)	$ 11.27	$ 11.03
Weighted Average Remaining Contractual Term in Years, Outstanding at end of period	4 years 7 days	4 years 7 months 9 days
Weighted Average Remaining Contractual Term in Years, Exercisable at end of period	3 years 11 months 26 days	4 years 6 months 14 days
Aggregate intrinsic value, outstanding at end of period	$ 85	$ 169
Aggregate intrinsic value, exercisable at end of period	$ 85	$ 169

STOCK-BASED COMPENSATION - 2004

STOCK-BASED COMPENSATION - 2004 Stock Option and Incentive Plan and 2008 Equity Incentive Plan Information (Details) - USD ($) $ in Thousands	9 Months Ended		12 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021
Share-Based Payment Arrangement [Abstract]
Intrinsic value of options exercised	$ 19		$ 28
Cash received from options exercised	20	$ 52	52
Tax benefit realized from options exercised	$ 0		$ 0

FAIR VALUE ACCOUNTING - Assets

FAIR VALUE ACCOUNTING - Assets Measured on a Recurring Basis (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Assets Measured on a Recurring Basis
Total investment securities	$ 167,764	$ 203,068
U.S. government agency obligations
Assets Measured on a Recurring Basis
Total investment securities	19,314	26,265
Obligations of states and political subdivisions
Assets Measured on a Recurring Basis
Total investment securities		140
Mortgage-backed securities
Assets Measured on a Recurring Basis
Total investment securities	79,927	107,167
Corporate debt securities
Assets Measured on a Recurring Basis
Total investment securities	38,110	35,588
Fair Value, Measurements, Recurring
Assets Measured on a Recurring Basis
Total investment securities	167,764	203,068
Total equity investments	1,461	1,328
Total	169,225	204,396
Fair Value, Measurements, Recurring | Equity Investments
Assets Measured on a Recurring Basis
Total equity investments	292	368
Fair Value, Measurements, Recurring | Quoted Prices in Active Markets for Identical Instruments (Level 1)
Assets Measured on a Recurring Basis
Total investment securities	0	0
Total equity investments	292	368
Total	292	368
Fair Value, Measurements, Recurring | Quoted Prices in Active Markets for Identical Instruments (Level 1) | Equity Investments
Assets Measured on a Recurring Basis
Total equity investments	292	368
Fair Value, Measurements, Recurring | Significant Other Observable Inputs (Level 2)
Assets Measured on a Recurring Basis
Total investment securities	167,764	203,068
Total equity investments	0	0
Total	167,764	203,068
Fair Value, Measurements, Recurring | Significant Other Observable Inputs (Level 2) | Equity Investments
Assets Measured on a Recurring Basis
Total equity investments	0	0
Fair Value, Measurements, Recurring | Significant Unobservable Inputs (Level 3)
Assets Measured on a Recurring Basis
Total investment securities	0	0
Total equity investments	0	0
Total	0	0
Fair Value, Measurements, Recurring | Significant Unobservable Inputs (Level 3) | Equity Investments
Assets Measured on a Recurring Basis
Total equity investments	0	0
Fair Value, Measurements, Recurring | NAV | Equity Investments
Assets Measured on a Recurring Basis
Total equity investments	1,169	960
Fair Value, Measurements, Recurring | U.S. government agency obligations
Assets Measured on a Recurring Basis
Total investment securities	19,314	26,265
Fair Value, Measurements, Recurring | U.S. government agency obligations | Quoted Prices in Active Markets for Identical Instruments (Level 1)
Assets Measured on a Recurring Basis
Total investment securities	0	0
Fair Value, Measurements, Recurring | U.S. government agency obligations | Significant Other Observable Inputs (Level 2)
Assets Measured on a Recurring Basis
Total investment securities	19,314	26,265
Fair Value, Measurements, Recurring | U.S. government agency obligations | Significant Unobservable Inputs (Level 3)
Assets Measured on a Recurring Basis
Total investment securities	0	0
Fair Value, Measurements, Recurring | Obligations of states and political subdivisions
Assets Measured on a Recurring Basis
Total investment securities		140
Fair Value, Measurements, Recurring | Obligations of states and political subdivisions | Quoted Prices in Active Markets for Identical Instruments (Level 1)
Assets Measured on a Recurring Basis
Total investment securities		0
Fair Value, Measurements, Recurring | Obligations of states and political subdivisions | Significant Other Observable Inputs (Level 2)
Assets Measured on a Recurring Basis
Total investment securities		140
Fair Value, Measurements, Recurring | Obligations of states and political subdivisions | Significant Unobservable Inputs (Level 3)
Assets Measured on a Recurring Basis
Total investment securities		0
Fair Value, Measurements, Recurring | Mortgage-backed securities
Assets Measured on a Recurring Basis
Total investment securities	79,927	107,167
Fair Value, Measurements, Recurring | Mortgage-backed securities | Quoted Prices in Active Markets for Identical Instruments (Level 1)
Assets Measured on a Recurring Basis
Total investment securities	0	0
Fair Value, Measurements, Recurring | Mortgage-backed securities | Significant Other Observable Inputs (Level 2)
Assets Measured on a Recurring Basis
Total investment securities	79,927	107,167
Fair Value, Measurements, Recurring | Mortgage-backed securities | Significant Unobservable Inputs (Level 3)
Assets Measured on a Recurring Basis
Total investment securities	0	0
Fair Value, Measurements, Recurring | Corporate debt securities
Assets Measured on a Recurring Basis
Total investment securities	38,110	35,588
Fair Value, Measurements, Recurring | Corporate debt securities | Quoted Prices in Active Markets for Identical Instruments (Level 1)
Assets Measured on a Recurring Basis
Total investment securities	0	0
Fair Value, Measurements, Recurring | Corporate debt securities | Significant Other Observable Inputs (Level 2)
Assets Measured on a Recurring Basis
Total investment securities	38,110	35,588
Fair Value, Measurements, Recurring | Corporate debt securities | Significant Unobservable Inputs (Level 3)
Assets Measured on a Recurring Basis
Total investment securities	0	0
Fair Value, Measurements, Recurring | Corporate asset-backed securities
Assets Measured on a Recurring Basis
Total investment securities	30,413	33,908
Fair Value, Measurements, Recurring | Corporate asset-backed securities | Quoted Prices in Active Markets for Identical Instruments (Level 1)
Assets Measured on a Recurring Basis
Total investment securities	0	0
Fair Value, Measurements, Recurring | Corporate asset-backed securities | Significant Other Observable Inputs (Level 2)
Assets Measured on a Recurring Basis
Total investment securities	30,413	33,908
Fair Value, Measurements, Recurring | Corporate asset-backed securities | Significant Unobservable Inputs (Level 3)
Assets Measured on a Recurring Basis
Total investment securities	$ 0	$ 0

FAIR VALUE ACCOUNTING - Asset_2

FAIR VALUE ACCOUNTING - Assets Measured on a Nonrecurring Basis (Details) - Fair Value, Measurements, Nonrecurring - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Assets Measured on a Nonrecurring Basis
Carrying Value	$ 11,916	$ 11,149
Quoted Prices in Active Markets for Identical Instruments (Level 1)
Assets Measured on a Nonrecurring Basis
Carrying Value	0	0
Significant Other Observable Inputs (Level 2)
Assets Measured on a Nonrecurring Basis
Carrying Value	0	0
Significant Unobservable Inputs (Level 3)
Assets Measured on a Nonrecurring Basis
Carrying Value	13,340	11,300
Foreclosed and repossessed assets, net
Assets Measured on a Nonrecurring Basis
Carrying Value	1,584	1,408
Foreclosed and repossessed assets, net | Quoted Prices in Active Markets for Identical Instruments (Level 1)
Assets Measured on a Nonrecurring Basis
Carrying Value	0	0
Foreclosed and repossessed assets, net | Significant Other Observable Inputs (Level 2)
Assets Measured on a Nonrecurring Basis
Carrying Value	0	0
Foreclosed and repossessed assets, net | Significant Unobservable Inputs (Level 3)
Assets Measured on a Nonrecurring Basis
Carrying Value	1,584	1,408
Impaired loans with allocated allowances
Assets Measured on a Nonrecurring Basis
Carrying Value	5,961	5,580
Impaired loans with allocated allowances | Quoted Prices in Active Markets for Identical Instruments (Level 1)
Assets Measured on a Nonrecurring Basis
Carrying Value	0	0
Impaired loans with allocated allowances | Significant Other Observable Inputs (Level 2)
Assets Measured on a Nonrecurring Basis
Carrying Value	0	0
Impaired loans with allocated allowances | Significant Unobservable Inputs (Level 3)
Assets Measured on a Nonrecurring Basis
Carrying Value	5,961	5,580
Mortgage servicing rights
Assets Measured on a Nonrecurring Basis
Carrying Value	4,371	4,161
Mortgage servicing rights | Quoted Prices in Active Markets for Identical Instruments (Level 1)
Assets Measured on a Nonrecurring Basis
Carrying Value	0	0
Mortgage servicing rights | Significant Other Observable Inputs (Level 2)
Assets Measured on a Nonrecurring Basis
Carrying Value	0	0
Mortgage servicing rights | Significant Unobservable Inputs (Level 3)
Assets Measured on a Nonrecurring Basis
Carrying Value	$ 5,795	$ 4,312

FAIR VALUE ACCOUNTING - Level 3

FAIR VALUE ACCOUNTING - Level 3 Fair Value Inputs (Details) $ in Thousands	Sep. 30, 2022 USD ($)	Dec. 31, 2021 USD ($)	Sep. 30, 2021
Discounted rates | Minimum
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Servicing asset, measurement input	0.09		0.09
Discounted rates | Maximum
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Servicing asset, measurement input	0.12		0.12
Fair Value, Inputs, Level 3 | Foreclosed and repossessed assets, net
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of loans receivable	$ 1,584	$ 1,408
Fair Value, Inputs, Level 3 | Foreclosed and repossessed assets, net | Estimated costs to sell | Minimum
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Foreclosed and repossessed assets, impaired loans, measurement input	0.10	0.10
Fair Value, Inputs, Level 3 | Foreclosed and repossessed assets, net | Estimated costs to sell | Maximum
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Foreclosed and repossessed assets, impaired loans, measurement input	0.15	0.15
Fair Value, Inputs, Level 3 | Impaired loans with allocated allowances
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of loans receivable	$ 5,961	$ 5,580
Fair Value, Inputs, Level 3 | Impaired loans with allocated allowances | Estimated costs to sell | Minimum
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Foreclosed and repossessed assets, impaired loans, measurement input	0.10	0.10
Fair Value, Inputs, Level 3 | Impaired loans with allocated allowances | Estimated costs to sell | Maximum
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Foreclosed and repossessed assets, impaired loans, measurement input	0.15	0.15
Fair Value, Inputs, Level 3 | Mortgage servicing rights
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of mortgage servicing rights; end of period	$ 5,795	$ 4,312
Fair Value, Inputs, Level 3 | Mortgage servicing rights | Discounted rates | Minimum
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Servicing asset, measurement input	0.09	0.09
Fair Value, Inputs, Level 3 | Mortgage servicing rights | Discounted rates | Maximum
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Servicing asset, measurement input	0.12	0.12

FAIR VALUE ACCOUNTING - Carryin

FAIR VALUE ACCOUNTING - Carrying Amount and Estimated Fair Value (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Financial assets:
Securities available for sale "AFS"	$ 167,764	$ 203,068
Securities held to maturity “HTM”	77,233	69,177
Carrying Amount | Quoted Prices in Active Markets for Identical Instruments (Level 1)
Financial assets:
Cash and cash equivalents	29,411	47,691
Equity investments	292	368
Accrued interest receivable	4,716	3,916
Financial liabilities:
Other borrowings	72,351	58,426
Accrued interest payable	251	586
Carrying Amount | Quoted Prices in Active Markets for Identical Instruments (Level 1) | Residential mortgage
Financial assets:
Loans held for sale - Residential mortgage	666	1,224
Carrying Amount | Significant Other Observable Inputs (Level 2)
Financial assets:
Other interest-bearing deposits	368	1,511
Securities available for sale "AFS"	167,764	203,068
Securities held to maturity “HTM”	97,610	71,141
Other investments	15,907	15,305
Financial liabilities:
FHLB advances	102,530	111,527
Carrying Amount | NAV
Financial assets:
Equity investments	1,169	960
Carrying Amount | Significant Unobservable Inputs (Level 3)
Financial assets:
Loans receivable, net	1,358,659	1,294,050
Mortgage servicing rights	4,371	4,161
Financial liabilities:
Deposits	1,434,368	1,387,535
Carrying Amount | Significant Unobservable Inputs (Level 3) | SBA PPP Loans
Financial assets:
Loans held for sale - Residential mortgage	0	5,446
Estimated Fair Value | Quoted Prices in Active Markets for Identical Instruments (Level 1)
Financial assets:
Cash and cash equivalents	29,411	47,691
Equity investments	292	368
Accrued interest receivable	4,716	3,916
Financial liabilities:
Other borrowings	72,351	58,426
Accrued interest payable	251	586
Estimated Fair Value | Quoted Prices in Active Markets for Identical Instruments (Level 1) | Residential mortgage
Financial assets:
Loans held for sale - Residential mortgage	674	1,250
Estimated Fair Value | Significant Other Observable Inputs (Level 2)
Financial assets:
Other interest-bearing deposits	371	1,535
Securities available for sale "AFS"	167,764	203,068
Securities held to maturity “HTM”	77,233	69,177
Other investments	15,907	15,305
Financial liabilities:
FHLB advances	101,008	113,285
Estimated Fair Value | NAV
Financial assets:
Equity investments	1,169	960
Estimated Fair Value | Significant Unobservable Inputs (Level 3)
Financial assets:
Loans receivable, net	1,311,744	1,319,293
Mortgage servicing rights	5,795	4,312
Financial liabilities:
Deposits	1,433,028	1,388,390
Estimated Fair Value | Significant Unobservable Inputs (Level 3) | SBA PPP Loans
Financial assets:
Loans held for sale - Residential mortgage	$ 0	$ 5,776

EARNINGS PER SHARE (Details)

EARNINGS PER SHARE (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended							9 Months Ended
	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2021	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Sep. 30, 2022	Sep. 30, 2021
Basic
Net income attributable to common stockholders	$ 3,993	$ 4,366	$ 4,706	$ 6,057	$ 4,997	$ 4,706	$ 5,506	$ 13,065	$ 15,209
Weighted average common shares outstanding (shares)	10,510				10,610			10,522	10,788
Basic earnings per share (USD per share)	$ 0.38				$ 0.47			$ 1.24	$ 1.41
Diluted
Net income attributable to common stockholders	$ 3,993	$ 4,366	$ 4,706	$ 6,057	$ 4,997	$ 4,706	$ 5,506	$ 13,065	$ 15,209
Weighted average common shares outstanding (shares)	10,510				10,610			10,522	10,788
Add: Dilutive stock options outstanding (shares)	9				13			11	10
Average shares and dilutive potential common shares (shares)	10,519				10,623			10,533	10,798
Diluted earnings per share (USD per share)	$ 0.38				$ 0.47			$ 1.24	$ 1.41
Additional common stock option shares that have not been included due to their antidilutive effect (shares)	21				0			0	21

OTHER COMPREHENSIVE INCOME (L_3

OTHER COMPREHENSIVE INCOME (LOSS) - Components of Other Comprehensive Income (Loss) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Before-Tax Amount
Other comprehensive (loss) income	$ (6,868)	$ (1,141)	$ (24,024)	$ (356)
Tax Benefit (Expense)
Other comprehensive (loss) income	1,888	313	6,606	98
Net-of-Tax Amount
Other comprehensive (loss) income	(4,980)	(828)	(17,418)	(258)
Unrealized Gains (Losses) on Securities
Before-Tax Amount
Net unrealized (losses) gains arising during the period	(6,868)	(1,099)	(24,024)	(278)
Reclassification adjustment for gains included in net income	0	(42)	0	(78)
Tax Benefit (Expense)
Net unrealized (losses) gains arising during the period	1,888	302	6,606	77
Reclassification adjustment for gains included in net income	0	11	0	21
Net-of-Tax Amount
Net unrealized (losses) gains arising during the period	(4,980)	(797)	(17,418)	(201)
Reclassification adjustment for gains included in net income	$ 0	$ (31)	$ 0	$ (57)

OTHER COMPREHENSIVE INCOME (L_4

OTHER COMPREHENSIVE INCOME (LOSS) - Changes in the Accumulated Balances (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021
Changes in the accumulated balances for each component of other comprehensive income
Balance at beginning of period	$ 164,743	$ 164,016	$ 170,866	$ 160,564	$ 160,564
Current year-to-date other comprehensive loss	(4,980)	(828)	(17,418)	(258)
Balance at end of period	163,319	165,926	163,319	165,926	170,866
Unrealized Gains (Losses) on AFS Securities
Changes in the accumulated balances for each component of other comprehensive income
Balance at beginning of period			222	2,056	2,056
Current year-to-date other comprehensive loss			(24,024)		(1,834)
Balance at end of period	(23,802)		(23,802)		222
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	(12,277)	2,060	161	1,490	1,490
Current year-to-date other comprehensive loss			(17,418)		(1,329)
Balance at end of period	$ (17,257)	$ 1,232	$ (17,257)	$ 1,232	$ 161

OTHER COMPREHENSIVE INCOME (L_5

OTHER COMPREHENSIVE INCOME (LOSS) - Reclassifications out of Accumulated Other Comprehensive Income (Loss) (Details) - USD ($) $ in Thousands	3 Months Ended							9 Months Ended
	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2021	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Sep. 30, 2022	Sep. 30, 2021
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Sale of securities	$ (55)				$ 73			$ (167)	$ 344
Tax effect	(1,284)				(1,819)			(4,201)	(5,484)
Net income attributable to common stockholders	3,993	$ 4,366	$ 4,706	$ 6,057	4,997	$ 4,706	$ 5,506	13,065	15,209
Unrealized Gains (Losses) on AFS Securities | Amounts Reclassified from Accumulated Other Comprehensive Income (Loss)
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Sale of securities	0				42			0	78
Tax effect	0				(11)			0	(21)
Net income attributable to common stockholders	$ 0				$ 31			$ 0	$ 57