First Guaranty Bancshares (FGBI) 10-Q 9 Nov 21 2021 Q3 Quarterly report Financial data

Cover

Cover - shares	9 Months Ended
	Sep. 30, 2021	Nov. 08, 2021
Document Information [Line Items]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 30, 2021
Document Transition Report	false
Entity File Number	001-37621
Entity Registrant Name	FIRST GUARANTY BANCSHARES, INC.
Entity Incorporation, State or Country Code	LA
Entity Tax Identification Number	26-0513559
Entity Address, Address Line One	400 East Thomas Street
Entity Address, City or Town	Hammond,
Entity Address, State or Province	LA
Entity Address, Postal Zip Code	70401
City Area Code	(985)
Local Phone Number	345-7685
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		9,741,253
Entity Central Index Key	0001408534
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2021
Document Fiscal Period Focus	Q3
Amendment Flag	false
Common Stock
Document Information [Line Items]
Title of 12(b) Security	Common Stock, $1 par value
Trading Symbol	FGBI
Security Exchange Name	NASDAQ
Noncumulative Preferred Stock
Document Information [Line Items]
Title of 12(b) Security	Depository Shares (each representing a 1/40th interest in a share of 6.75% Series A Fixed-Rate Non-Cumulative perpetual preferred stock)
Trading Symbol	FGBIP
Security Exchange Name	NASDAQ

CONSOLIDATED BALANCE SHEETS (un

CONSOLIDATED BALANCE SHEETS (unaudited) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Cash and cash equivalents:
Cash and due from banks	$ 269,617	$ 298,903
Federal funds sold	160	702
Cash and cash equivalents	269,777	299,605
Investment securities:
Available for sale, at fair value	226,814	238,548
Held to maturity, at cost (estimated fair value of $152,235 and $0 respectively)	153,333	0
Investment securities	380,147	238,548
Federal Home Loan Bank stock, at cost	1,358	3,351
Loans held for sale	0	0
Loans, net of unearned income	2,073,461	1,844,135
Less: allowance for loan losses	25,338	24,518
Net loans	2,048,123	1,819,617
Premises and equipment, net	59,312	59,892
Goodwill	12,900	12,900
Intangible assets, net	6,027	6,587
Other real estate, net	2,531	2,240
Accrued interest receivable	14,097	11,933
Other assets	30,232	18,405
Total Assets	2,824,504	2,473,078
Deposits:
Noninterest-bearing demand	499,649	411,416
Interest-bearing demand	1,245,969	860,394
Savings	200,094	168,879
Time	598,662	725,629
Total deposits	2,544,374	2,166,318
Short-term borrowings	0	50,000
Repurchase agreements	6,079	6,121
Accrued interest payable	4,304	5,292
Long-term advances from Federal Home Loan Bank	3,248	3,366
Senior long-term debt	25,981	42,366
Junior subordinated debentures	14,807	14,777
Other liabilities	6,626	6,247
Total Liabilities	2,605,419	2,294,487
Preferred stock, Series A - $1,000 par value - 100,000 shares authorized
Non-cumulative perpetual; 34,500 and 0 shares issued and outstanding, respectively	33,058	0
Common stock, $1 par value - authorized 100,600,000 shares; issued 9,741,253 shares	9,741	9,741
Surplus	110,836	110,836
Retained earnings	71,136	57,367
Accumulated other comprehensive (loss) income	(5,686)	647
Total Shareholders' Equity	219,085	178,591
Total Liabilities and Shareholders' Equity	$ 2,824,504	$ 2,473,078

CONSOLIDATED BALANCE SHEETS (_2

CONSOLIDATED BALANCE SHEETS (unaudited) (Parenthetical) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Held to maturity, fair value	$ 152,235	$ 0
Common stock, par or stated value (in dollars per share)	$ 1	$ 1
Common stock, shares authorized (in shares)	100,600,000	100,600,000
Common stock, shares, issued (in shares)	9,741,253	9,741,253
Series A Preferred Stock
Preferred stock, par value (in dollars per share)	$ 1,000	$ 1,000
Preferred stock, shares authorized (in shares)	100,000	100,000
Noncumulative Preferred Stock
Preferred stock, shares issued (in shares)	34,500	0
Preferred stock, shares outstanding (in shares)	34,500	0

CONSOLIDATED STATEMENTS OF INCO

CONSOLIDATED STATEMENTS OF INCOME (unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Interest Income:
Loans (including fees)	$ 26,685	$ 22,519	$ 75,629	$ 67,420
Deposits with other banks	69	51	210	348
Securities (including FHLB stock)	2,660	2,605	5,904	8,162
Total Interest Income	29,414	25,175	81,743	75,930
Interest Expense:
Demand deposits	1,983	1,291	5,222	4,645
Savings deposits	50	62	152	210
Time deposits	3,079	4,139	9,930	13,137
Borrowings	470	644	1,558	2,136
Total Interest Expense	5,582	6,136	16,862	20,128
Net Interest Income	23,832	19,039	64,881	55,802
Less: Provision for loan losses	304	1,545	1,812	4,626
Net Interest Income after Provision for Loan Losses	23,528	17,494	63,069	51,176
Noninterest Income:
Service charges, commissions and fees	556	652	1,934	1,852
ATM and debit card fees	874	818	2,649	2,233
Net (losses) gains on securities	(184)	789	876	2,631
Net gains on sale of loans	110	679	435	974
Other	706	612	2,092	1,612
Total Noninterest Income	2,062	3,550	7,986	9,302
Noninterest Expense:
Salaries and employee benefits	8,131	7,254	23,678	22,189
Occupancy and equipment expense	2,227	1,922	6,746	5,616
Other	5,394	5,342	16,340	14,806
Total Noninterest Expense	15,752	14,518	46,764	42,611
Income Before Income Taxes	9,838	6,526	24,291	17,867
Less: Provision for income taxes	2,047	1,344	5,043	3,676
Net Income	7,791	5,182	19,248	14,191
Preferred stock dividends	582	0	802	0
Net Income Available to Common Shareholders	$ 7,209	$ 5,182	$ 18,446	$ 14,191
Per Common Share:
Earnings (in dollars per share)	$ 0.74	$ 0.53	$ 1.89	$ 1.46
Cash dividends paid (in dollars per share)	$ 0.16	$ 0.16	$ 0.48	$ 0.48
Weighted Average Common Shares Outstanding (in shares)	9,741,253	9,741,253	9,741,253	9,741,253

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Statement of Comprehensive Income [Abstract]
Net Income	$ 7,791	$ 5,182	$ 19,248	$ 14,191
Unrealized (losses) gains on securities:
Unrealized holding (losses) gains arising during the period	(1,327)	2,336	(7,140)	14,254
Reclassification adjustments for losses (gains) included in net income	184	(789)	(876)	(2,631)
Reclassification of OTTI losses included in net income	0	50	0	100
Change in unrealized (losses) gains on securities	(1,143)	1,597	(8,016)	11,723
Tax impact	240	(335)	1,683	(2,462)
Other comprehensive (loss) income	(903)	1,262	(6,333)	9,261
Comprehensive Income	$ 6,888	$ 6,444	$ 12,915	$ 23,452

CONSOLIDATED STATEMENTS OF CHAN

CONSOLIDATED STATEMENTS OF CHANGES IN SHAREHOLDERS' EQUITY (unaudited) - USD ($) $ in Thousands	Total	Preferred Stock $1,000 Par	Common Stock $1 Par	Surplus	Retained Earnings	Accumulated Other Comprehensive Income/(Loss)
Beginning balance at Dec. 31, 2019	$ 166,035	$ 0	$ 9,741	$ 110,836	$ 43,283	$ 2,175
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	14,191				14,191
Other comprehensive income	9,261					9,261
Preferred stock dividends	0
Cash dividends on common stock	(4,676)				(4,676)
Ending balance at Sep. 30, 2020	184,811	0	9,741	110,836	52,798	11,436
Beginning balance at Dec. 31, 2020	178,591	0	9,741	110,836	57,367	647
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	19,248				19,248
Other comprehensive income	(6,333)					(6,333)
Preferred stock issued, 34,500 shares, net of costs	33,058	33,058
Preferred stock dividends	(802)				(802)
Cash dividends on common stock	(4,677)				(4,677)
Ending balance at Sep. 30, 2021	$ 219,085	$ 33,058	$ 9,741	$ 110,836	$ 71,136	$ (5,686)

CONSOLIDATED STATEMENTS OF CH_2

CONSOLIDATED STATEMENTS OF CHANGES IN SHAREHOLDERS' EQUITY (unaudited) (Parenthetical) - $ / shares	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020
Common stock, par or stated value (in dollars per share)	$ 1		$ 1		$ 1
Cash dividends paid (in dollars per share)	0.16	$ 0.16	$ 0.48	$ 0.48
Preferred stock issued, net of costs (in shares)			34,500
Series A Preferred Stock
Preferred stock, par value (in dollars per share)	$ 1,000		$ 1,000		$ 1,000

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS (unaudited) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020
Cash Flows From Operating Activities
Net income	$ 19,248	$ 14,191
Adjustments to reconcile net income to net cash provided by operating activities:
Provision for loan losses	1,812	4,626
Depreciation and amortization	3,414	2,512
Amortization/Accretion of investments	(284)	2,245
(Gain) sale/call of securities	(876)	(2,631)
Other Than Temporary Impairment Charge on Securities	0	100
Gain on sale of assets	(458)	(966)
Repossessed asset write downs, gains and losses on dispositions	245	869
FHLB stock dividends	(12)	(28)
Net (increase) decrease in loans held for sale	0	(235)
Change in other assets and liabilities, net	(14,159)	(6,365)
Net Cash Provided By Operating Activities	8,930	14,318
Cash Flows From Investing Activities
Proceeds from maturities, calls and sales of HTM securities	0	34,022
Proceeds from maturities, calls and sales of AFS securities	396,951	577,801
Funds invested in AFS securities	(545,593)	(589,619)
Funds invested in preferred securities	(1,000)	0
Proceeds from redemption of preferred securities	1,500	0
Proceeds from sale/redemption of Federal Home Loan Bank stock	2,160	0
Funds invested in Federal Home Loan Bank stock	(155)	0
Net increase in loans	(230,409)	(276,143)
Purchase of premises and equipment	(2,026)	(4,272)
Proceeds from sales of premises and equipment	77	80
Proceeds from sales of other real estate owned	627	988
Net Cash Used In Investing Activities	(377,868)	(257,143)
Cash Flows From Financing Activities
Net increase in deposits	378,056	340,136
Net (decrease) increase in federal funds purchased and short-term borrowings	(50,042)	36,976
Repayment of long-term borrowings	(16,483)	(4,730)
Net proceeds from issuance of preferred stock	33,058	0
Dividends paid on preferred stock	(802)	0
Dividends paid on common stock	(4,677)	(4,676)
Net Cash Provided By Financing Activities	339,110	367,706
Net (Decrease) Increase In Cash and Cash Equivalents	(29,828)	124,881
Cash and Cash Equivalents at the Beginning of the Period	299,605	67,425
Cash and Cash Equivalents at the End of the Period	269,777	192,306
Noncash Activities:
Acquisition of real estate in settlement of loans	1,163	319
Transfer of securities from HTM to AFS	0	52,553
Transfer of securities from AFS to HTM	160,014	0
Cash Paid During The Period:
Interest on deposits and borrowed funds	17,850	20,817
Federal
Cash Paid During The Period:
Income taxes	6,900	4,808
State
Cash Paid During The Period:
Income taxes	$ 47	$ 25

Basis of Presentation

Basis of Presentation	9 Months Ended
	Sep. 30, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation	Basis of Presentation The accompanying unaudited consolidated financial statements have been prepared in accordance with generally accepted accounting principles for interim financial information and with the instructions to Form 10-Q and Article 10 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by generally accepted accounting principles. The consolidated financial statements and the footnotes of First Guaranty Bancshares, Inc. ("First Guaranty") thereto should be read in conjunction with the audited consolidated financial statements and note disclosures for First Guaranty previously filed with the Securities and Exchange Commission in First Guaranty's Annual Report on Form 10-K for the year ended December 31, 2020. The consolidated financial statements include the accounts of First Guaranty Bancshares, Inc. and its wholly owned subsidiary First Guaranty Bank (the "Bank"). All significant intercompany balances and transactions have been eliminated in consolidation. In the opinion of management, the accompanying unaudited consolidated financial statements contain all adjustments necessary for a fair presentation of the consolidated financial statements. Those adjustments are of a normal recurring nature. The results of operations at September 30, 2021 and for the three and nine month periods ended September 30, 2021 and 2020 are not necessarily indicative of the results expected for the full year or any other interim period. The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the amounts reported in the consolidated financial statements and accompanying notes. Actual results could differ from those estimates. Material estimates that are particularly susceptible to significant change in the near-term relate to the determination of the allowance for loan losses, the valuation of real estate acquired in connection with foreclosures or in satisfaction of loans, and the valuation of investment securities.

Recent Accounting Pronouncement

Recent Accounting Pronouncements	9 Months Ended
	Sep. 30, 2021
Accounting Standards Update and Change in Accounting Principle [Abstract]
Recent Accounting Pronouncements	Recent Accounting PronouncementsIn June 2016, the FASB issued ASU 2016-13, "Financial Instruments- Credit Losses: Measurement of Credit Losses on Financial Instruments". This ASU amends guidance on reporting credit losses for assets held at amortized cost basis and available for sale debt securities. The ASU amendments require the measurement of all expected credit losses for financial assets held at the reporting date be based on historical experience, current conditions, and reasonable and supportable forecasts. The ASU requires assets held at cost basis to reflect the company's current estimate of all expected credit losses. For available for sale debt securities, credit losses should be presented as an allowance rather than as a write-down. In addition, this ASU amends the accounting for purchased financial assets with credit deterioration. On October 16, 2019, the FASB approved an effective date delay applicable to smaller reporting companies until fiscal years beginning after December 15, 2022, including interim periods within those fiscal years. First Guaranty is a smaller reporting company and has delayed the adoption of ASU 2016-13.

Securities

Securities	9 Months Ended
	Sep. 30, 2021
Investments, Debt and Equity Securities [Abstract]
Securities	Securities A summary comparison of securities by type at September 30, 2021 and December 31, 2020 is shown below. September 30, 2021 December 31, 2020 (in thousands) Amortized Cost Gross Gross Fair Value Amortized Cost Gross Unrealized Gains Gross Fair Value Available for sale: U.S. Treasuries $ — $ — $ — $ — $ 3,000 $ — $ — $ 3,000 U.S. Government Agencies 116,732 160 (43) 116,849 169,986 77 (405) 169,658 Corporate debt securities 99,970 871 (1,448) 99,393 36,153 604 (268) 36,489 Municipal bonds 9,701 167 — 9,868 27,381 781 — 28,162 Mortgage-backed securities 687 17 — 704 1,208 31 — 1,239 Total available for sale securities $ 227,090 $ 1,215 $ (1,491) $ 226,814 $ 237,728 $ 1,493 $ (673) $ 238,548 Held to maturity: U.S. Government Agencies $ 153,333 $ 22 $ (1,120) $ 152,235 $ — $ — $ — $ — Total held to maturity securities $ 153,333 $ 22 $ (1,120) $ 152,235 $ — $ — $ — $ — First Guaranty designated available for sale U.S. Government Agency securities with an amortized cost of $160.0 million and a corresponding fair value of $152.9 million for held to maturity status in the first quarter of 2021. The net unrealized loss net of taxes at the date of transfer was $5.7 million. This was done following the review of guidance for held to maturity portfolios in light of the COVID-19 pandemic. First Guaranty had terminated its held to maturity portfolio in the first quarter of 2020 due to the economic conditions associated with COVID-19. ASC 320-10-25 provides an exemption for events that are isolated, nonrecurring, and unusual for the reporting entity. The termination of the held to maturity portfolio in the first quarter of 2020 did not taint the portfolio under this guidance. The securities designated as held to maturity are agency securities that are part of First Guaranty’s investment strategy and public funds collateralization program. The fair value of the held to maturity securities at the date of transfer becomes the securities' new cost basis. The unrealized holding loss at the time of transfer continues to be reported in accumulated other comprehensive income, net of tax and is amortized over the remaining lives of the securities as an adjustment of the yield. The amortization of the unamortized holding loss reported in accumulated other comprehensive income will directly offset the effect on interest income from the accretion of the reduced amortized cost for the transferred securities. Because of this transfer, the total losses less than 12 months and greater than 12 months reported in the table below will not agree to the unrealized losses reported in the inventory of held to maturity securities. The inventory table reports unrealized gains and losses based upon the transferred securities adjusted cost basis and current fair value. The reporting of losses less than 12 months and greater than 12 months represents that actual period of time that these securities have been in an unrealized loss position and the securities amortized cost basis as if the transfer did not occur. The scheduled maturities of securities at September 30, 2021, by contractual maturity, are shown below. Actual maturities may differ from contractual maturities due to calls or prepayments. Mortgage-backed securities are not due at a single maturity because of amortization and potential prepayment of the underlying mortgages. For this reason they are presented separately in the maturity table below: At September 30, 2021 (in thousands) Amortized Cost Fair Value Available for sale: Due in one year or less $ 452 $ 454 Due after one year through five years 3,471 3,405 Due after five years through 10 years 100,367 99,918 Over 10 years 122,113 122,333 Subtotal 226,403 226,110 Mortgage-backed securities 687 704 Total available for sale securities $ 227,090 $ 226,814 Held to maturity: Due in one year or less $ — $ — Due after one year through five years — — Due after five years through 10 years 19,412 19,297 Over 10 years 133,921 132,938 Total held to maturity securities $ 153,333 $ 152,235 At September 30, 2021, $226.7 million of First Guaranty's securities were pledged to secure public funds deposits and borrowings. The pledged securities had a market value of $226.0 million as of September 30, 2021. The following is a summary of the fair value of securities with gross unrealized losses and an aging of those gross unrealized losses at September 30, 2021. At September 30, 2021 Less Than 12 Months 12 Months or More Total (in thousands) Number Fair Value Gross Number Fair Value Gross Number Fair Value Gross Available for sale: U.S. Treasuries — $ — $ — — $ — $ — — $ — $ — U.S. Government Agencies 2 24,957 (43) — — — 2 24,957 (43) Corporate debt securities 73 67,994 (1,297) 2 471 (151) 75 68,465 (1,448) Municipal bonds 1 66 — — — — 1 66 — Mortgage-backed securities — — — 6 9 — 6 9 — Total available for sale securities 76 $ 93,017 $ (1,340) 8 $ 480 $ (151) 84 $ 93,497 $ (1,491) Held to maturity: U.S. Government Agencies 15 $ 147,429 $ (1,120) — $ — $ — 15 $ 147,429 $ (1,120) Total held to maturity securities 15 $ 147,429 $ (1,120) — $ — $ — 15 $ 147,429 $ (1,120) The following is a summary of the fair value of securities with gross unrealized losses and an aging of those gross unrealized losses at December 31, 2020. At December 31, 2020 Less Than 12 Months 12 Months or More Total (in thousands) Number Fair Value Gross Number Fair Value Gross Number Fair Value Gross Available for sale: U.S. Treasuries — $ — $ — — $ — $ — — $ — $ — U.S. Government Agencies 12 131,455 (405) — — — 12 131,455 (405) Corporate debt securities 17 10,286 (144) 4 1,254 (124) 21 11,540 (268) Municipal bonds 1 66 — — — — 1 66 — Mortgage-backed securities — — — 6 11 — 6 11 — Total available for sale securities 30 $ 141,807 $ (549) 10 $ 1,265 $ (124) 40 $ 143,072 $ (673) As of September 30, 2021, 99 of First Guaranty's debt securities had unrealized losses totaling 1.1% of the individual securities' amortized cost basis and 0.7% of First Guaranty's total amortized cost basis of the investment securities portfolio. 8 of the 99 securities had been in a continuous loss position for over 12 months at such date. The 8 securities had an aggregate amortized cost basis of $0.6 million and an unrealized loss of $0.2 million at September 30, 2021. Management has the intent and ability to hold these debt securities until maturity or until anticipated recovery. Securities are evaluated for other-than-temporary impairment at least quarterly and more frequently when economic or market conditions warrant such evaluation. Consideration is given to (i) the length of time and the extent to which the fair value has been less than cost, (ii) the financial condition and near-term prospects of the issuer, (iii) the recovery of contractual principal and interest and (iv) the intent and ability of First Guaranty to retain its investment in the issuer for a period of time sufficient to allow for any anticipated recovery in fair value. Investment securities issued by the U.S. Government and Government sponsored enterprises with unrealized losses and the amount of unrealized losses on those investment securities that are the result of changes in market interest rates will not be other-than-temporarily impaired. First Guaranty has the ability and intent to hold these securities until recovery, which may not be until maturity. Corporate debt securities in a loss position consist primarily of corporate bonds issued by businesses in the financial, insurance, utility, manufacturing, industrial, consumer products and oil and gas industries. There were no securities with an other-than-temporary impairment loss at September 30, 2021. First Guaranty believes that the remaining issuers will be able to fulfill the obligations of these securities based on evaluations described above. First Guaranty has the ability and intent to hold these securities until they recover, which could be at their maturity dates. There were no other-than-temporary impairment losses recognized on securities during the nine months ended September 30, 2021. There was one other-than-temporary impairment loss of $100,000 recognized on securities during the nine months ended September 30, 2020. The following table presents a roll-forward of the amount of credit losses on debt securities held by First Guaranty for which a portion of OTTI was recognized in other comprehensive income for the nine months ended September 30, 2021 and 2020: (in thousands) Nine Months Ended Nine Months Ended Beginning balance of credit losses at end of prior year $ 100 $ — Other-than-temporary impairment credit losses on securities not previously OTTI — 100 Increases for additional credit losses on securities previously determined to be OTTI — — Reduction for increases in cash flows — — Reduction due to credit impaired securities sold or fully settled (100) — Ending balance of cumulative credit losses recognized in earnings at end of period $ — $ 100 In the first nine months of 2021 there were no other-than-temporary impairment credit losses on securities for which we had previously recognized OTTI. For securities that have indications of credit related impairment, management analyzes future expected cash flows to determine if any credit related impairment is evident. Estimated cash flows are determined using management's best estimate of future cash flows based on specific assumptions. The assumptions used to determine the cash flows were based on estimates of loss severity and credit default probabilities. Management reviews reports from credit rating agencies and public filings of issuers. At September 30, 2021, First Guaranty's exposure to bond issuers that exceeded 10% of shareholders' equity is below: At September 30, 2021 (in thousands) Amortized Cost Fair Value Federal Home Loan Bank (FHLB) 33,327 33,306 Federal Home Loan Mortgage Corporation (Freddie Mac-FHLMC) 95,209 94,507 Federal Farm Credit Bank (FFCB) 142,213 141,973 Total $ 270,749 $ 269,786

Loans

Loans	9 Months Ended
	Sep. 30, 2021
Receivables [Abstract]
Loans	Loans The following table summarizes the components of First Guaranty's loan portfolio as of September 30, 2021 and December 31, 2020: September 30, 2021 December 31, 2020 (in thousands except for %) Balance As % of Category Balance As % of Category Real Estate: Construction & land development $ 165,090 7.9 % $ 150,841 8.2 % Farmland 28,008 1.4 % 26,880 1.4 % 1- 4 Family 287,668 13.8 % 271,236 14.7 % Multifamily 102,478 4.9 % 45,932 2.5 % Non-farm non-residential 850,614 40.9 % 824,137 44.6 % Total Real Estate 1,433,858 68.9 % 1,319,026 71.4 % Non-Real Estate: Agricultural 36,215 1.7 % 28,335 1.5 % Commercial and industrial (1) 343,428 16.5 % 353,028 19.1 % Consumer and other (2) 267,683 12.9 % 148,783 8.0 % Total Non-Real Estate 647,326 31.1 % 530,146 28.6 % Total Loans Before Unearned Income 2,081,184 100.0 % 1,849,172 100.0 % Unearned income (7,723) (5,037) Total Loans Net of Unearned Income $ 2,073,461 $ 1,844,135 (1) Includes PPP loans fully guaranteed by the SBA of $43.2 million and $92.3 million at September 30, 2021 and December 31, 2020, respectively. (2) Includes equipment financing leases of $223.6 million and $104.1 million at September 30, 2021 and December 31, 2020, respectively. The following table summarizes fixed and floating rate loans by contractual maturity, excluding nonaccrual loans, as of September 30, 2021 and December 31, 2020 unadjusted for scheduled principal payments, prepayments, or repricing opportunities. The average life of the loan portfolio may be substantially less than the contractual terms when these adjustments are considered. September 30, 2021 December 31, 2020 (in thousands) Fixed Floating Total Fixed Floating Total One year or less $ 240,272 $ 94,384 $ 334,656 $ 186,252 $ 79,680 $ 265,932 More than one to five years 813,968 408,852 1,222,820 740,358 368,259 1,108,617 More than five to 15 years 144,262 108,741 253,003 128,860 91,032 219,892 Over 15 years 174,645 78,309 252,954 146,830 92,325 239,155 Subtotal $ 1,373,147 $ 690,286 2,063,433 $ 1,202,300 $ 631,296 1,833,596 Nonaccrual loans 17,751 15,576 Total Loans Before Unearned Income 2,081,184 1,849,172 Unearned income (7,723) (5,037) Total Loans Net of Unearned Income $ 2,073,461 $ 1,844,135 As of September 30, 2021, $338.1 million of floating rate loans were at their interest rate floor. At December 31, 2020, $305.0 million of floating rate loans were at their interest rate floor. Nonaccrual loans have been excluded from these totals. The following tables present the age analysis of past due loans at September 30, 2021 and December 31, 2020: As of September 30, 2021 (in thousands) 30-89 Days Past Due 90 Days or Greater Total Past Due Current Total Loans Recorded Investment Real Estate: Construction & land development $ 1,039 $ 623 $ 1,662 $ 163,428 $ 165,090 $ — Farmland — 791 791 27,217 28,008 — 1- 4 family 2,519 4,374 6,893 280,775 287,668 1,340 Multifamily 258 — 258 102,220 102,478 — Non-farm non-residential 5,374 10,331 15,705 834,909 850,614 739 Total Real Estate 9,190 16,119 25,309 1,408,549 1,433,858 2,079 Non-Real Estate: Agricultural 64 2,416 2,480 33,735 36,215 — Commercial and industrial 1,178 1,137 2,315 341,113 343,428 521 Consumer and other 853 679 1,532 266,151 267,683 — Total Non-Real Estate 2,095 4,232 6,327 640,999 647,326 521 Total Loans Before Unearned Income $ 11,285 $ 20,351 $ 31,636 $ 2,049,548 $ 2,081,184 $ 2,600 Unearned income (7,723) Total Loans Net of Unearned Income $ 2,073,461 As of December 31, 2020 (in thousands) 30-89 Days Past Due 90 Days or Greater Total Past Due Current Total Loans Recorded Investment Real Estate: Construction & land development $ 8,088 $ 1,621 $ 9,709 $ 141,132 $ 150,841 $ 1,000 Farmland 227 857 1,084 25,796 26,880 — 1- 4 family 6,050 7,207 13,257 257,979 271,236 4,980 Multifamily 190 366 556 45,376 45,932 366 Non-farm non-residential 15,792 12,148 27,940 796,197 824,137 4,699 Total Real Estate 30,347 22,199 52,546 1,266,480 1,319,026 11,045 Non-Real Estate: Agricultural 143 3,539 3,682 24,653 28,335 67 Commercial and industrial 663 2,557 3,220 349,808 353,028 1,856 Consumer and other 1,176 372 1,548 147,235 148,783 123 Total Non-Real Estate 1,982 6,468 8,450 521,696 530,146 2,046 Total Loans Before Unearned Income $ 32,329 $ 28,667 $ 60,996 $ 1,788,176 $ 1,849,172 $ 13,091 Unearned income (5,037) Total Loans Net of Unearned Income $ 1,844,135 The tables above include $17.8 million and $15.6 million of nonaccrual loans at September 30, 2021 and December 31, 2020, respectively. See the tables below for more detail on nonaccrual loans. The following is a summary of nonaccrual loans by class at the dates indicated: (in thousands) As of September 30, 2021 As of December 31, 2020 Real Estate: Construction & land development $ 623 $ 621 Farmland 791 857 1- 4 family 3,034 2,227 Multifamily — — Non-farm non-residential 9,592 7,449 Total Real Estate 14,040 11,154 Non-Real Estate: Agricultural 2,416 3,472 Commercial and industrial 616 701 Consumer and other 679 249 Total Non-Real Estate 3,711 4,422 Total Nonaccrual Loans $ 17,751 $ 15,576 The following table identifies the credit exposure of the loan portfolio, including loans acquired with deteriorated credit quality, by specific credit ratings as of the dates indicated: As of September 30, 2021 As of December 31, 2020 (in thousands) Pass Special Mention Substandard Doubtful Total Pass Special Mention Substandard Doubtful Total Real Estate: Construction & land development $ 132,007 $ 31,721 $ 1,362 $ — $ 165,090 $ 139,032 $ 10,785 $ 1,024 $ — $ 150,841 Farmland 23,873 40 4,095 — 28,008 22,822 46 4,012 — 26,880 1- 4 family 265,737 11,011 10,920 — 287,668 251,315 7,252 12,669 — 271,236 Multifamily 92,330 2,237 7,911 — 102,478 36,146 1,841 7,945 — 45,932 Non-farm 751,396 77,997 21,221 — 850,614 756,760 51,355 16,022 — 824,137 Total Real Estate 1,265,343 123,006 45,509 — 1,433,858 1,206,075 71,279 41,672 — 1,319,026 Non-Real Estate: Agricultural 33,392 90 2,733 — 36,215 24,180 92 4,063 — 28,335 Commercial 300,576 33,392 9,460 — 343,428 321,957 27,388 3,683 — 353,028 Consumer and other 266,178 498 1,007 — 267,683 147,697 442 644 — 148,783 Total Non-Real Estate 600,146 33,980 13,200 — 647,326 493,834 27,922 8,390 — 530,146 Total Loans Before Unearned Income $ 1,865,489 $ 156,986 $ 58,709 $ — 2,081,184 $ 1,699,909 $ 99,201 $ 50,062 $ — 1,849,172 Unearned income (7,723) (5,037) Total Loans Net of Unearned Income $ 2,073,461 $ 1,844,135 Purchased Impaired Loans As part of the acquisition of Union Bancshares, Incorporated on November 7, 2019 and Premier Bancshares, Inc. on June 16, 2017, First Guaranty purchased credit impaired loans for which there was, at acquisition, evidence of deterioration of credit quality since their origination and it was probable, at acquisition, that all contractually required payments would not be collected. The carrying amount of those loans is as follows at September 30, 2021 and December 31, 2020. (in thousands) As of September 30, 2021 As of December 31, 2020 Real Estate: Construction & land development $ 290 $ 397 Farmland — — 1- 4 family 2,687 4,102 Multifamily 937 900 Non-farm non-residential 2,334 2,396 Total Real Estate 6,248 7,795 Non-Real Estate: Agricultural 323 343 Commercial and industrial 807 1,017 Consumer and other — — Total Non-Real Estate 1,130 1,360 Total $ 7,378 $ 9,155 For those purchased loans disclosed above, there was an allowance for loan losses of $0.7 million at September 30, 2021 and $0.5 million at December 31, 2020. Where First Guaranty can reasonably estimate the cash flows expected to be collected on the loans, a portion of the purchase discount is allocated to an accretable yield adjustment based upon the present value of the future estimated cash flows versus the current carrying value of the loan and the accretable yield portion is being recognized as interest income over the remaining life of the loan. Where First Guaranty cannot reasonably estimate the cash flows expected to be collected on the loans, it has decided to account for those loans using the cost recovery method of income recognition. As such, no portion of a purchase discount adjustment has been determined to meet the definition of an accretable yield adjustment on those loans accounted for using the cost recovery method. If, in the future, cash flows from the borrower(s) can be reasonably estimated, a portion of the purchase discount would be allocated to an accretable yield adjustment based upon the present value of the future estimated cash flows versus the current carrying value of the loan and the accretable yield portion would be recognized as interest income over the remaining life of the loan. Until such accretable yield can be calculated, under the cost recovery method of income recognition, all payments will be used to reduce the carrying value of the loan and no income will be recognized on the loan until the carrying value is reduced to zero. The accretable yield, or income expected to be collected, on the purchased loans above is as follows for the nine months ended September 30, 2021 and 2020. (in thousands) Nine Months Ended September 30, 2021 Nine Months Ended September 30, 2020 Balance, beginning of period $ 2,892 $ 3,647 Acquisition accretable yield — 30 Accretion (370) (537) Net transfers from nonaccretable difference to accretable yield — — Balance, end of period $ 2,522 $ 3,140

Allowance for Loan Losses

Allowance for Loan Losses	9 Months Ended
	Sep. 30, 2021
Receivables [Abstract]
Allowance for Loan Losses	Allowance for Loan Losses A summary of changes in the allowance for loan losses, by portfolio type, for the nine months ended September 30, 2021 and 2020 are as follows: For the Nine Months Ended September 30, 2021 2020 (in thousands) Beginning Charge-offs Recoveries Provision Ending Beginning Charge-offs Recoveries Provision Ending Real Estate: Construction & land development $ 1,029 $ — $ — $ (284) $ 745 $ 423 $ (265) $ — $ 300 $ 458 Farmland 462 — 90 (74) 478 50 — — 330 380 1- 4 family 2,510 (174) 34 (486) 1,884 1,027 (108) 38 291 1,248 Multifamily 978 (12) — 101 1,067 1,038 — — (245) 793 Non-farm 15,064 (51) 7 269 15,289 5,277 (517) 19 2,866 7,645 Total Real Estate 20,043 (237) 131 (474) 19,463 7,815 (890) 57 3,542 10,524 Non-Real Estate: Agricultural 181 (147) — 206 240 95 (60) 25 97 157 Commercial 2,802 (89) 79 (493) 2,299 1,909 (240) 66 1,219 2,954 Consumer and other 1,490 (985) 256 2,575 3,336 1,110 (573) 648 (290) 895 Unallocated 2 — — (2) — — — — 58 58 Total Non-Real Estate 4,475 (1,221) 335 2,286 5,875 3,114 (873) 739 1,084 4,064 Total $ 24,518 $ (1,458) $ 466 $ 1,812 $ 25,338 $ 10,929 $ (1,763) $ 796 $ 4,626 $ 14,588 Negative provisions are caused by changes in the composition and credit quality of the loan portfolio and by recoveries. The result is an allocation of the loan loss reserve from one category to another. A summary of the allowance and loans, including loans acquired with deteriorated credit quality, individually and collectively evaluated for impairment are as follows: As of September 30, 2021 (in thousands) Allowance Allowance Individually Evaluated for Purchased Credit-Impairment Allowance Total Allowance Loans Loans Individually Evaluated for Purchased Credit-Impairment Loans Total Loans Real Estate: Construction & land development $ — $ — $ 745 $ 745 $ — $ 290 $ 164,800 $ 165,090 Farmland 31 — 447 478 495 — 27,513 28,008 1- 4 family 265 — 1,619 1,884 1,469 2,687 283,512 287,668 Multifamily — — 1,067 1,067 — 937 101,541 102,478 Non-farm 2,618 509 12,162 15,289 13,212 2,334 835,068 850,614 Total Real Estate 2,914 509 16,040 19,463 15,176 6,248 1,412,434 1,433,858 Non-Real Estate: Agricultural — — 240 240 1,383 323 34,509 36,215 Commercial and industrial 78 216 2,005 2,299 1,324 807 341,297 343,428 Consumer and other — — 3,336 3,336 — — 267,683 267,683 Unallocated — — — — — — — — Total Non-Real Estate 78 216 5,581 5,875 2,707 1,130 643,489 647,326 Total $ 2,992 $ 725 $ 21,621 $ 25,338 $ 17,883 $ 7,378 $ 2,055,923 2,081,184 Unearned Income (7,723) Total Loans Net of Unearned Income $ 2,073,461 As of December 31, 2020 (in thousands) Allowance Allowance Individually Evaluated for Purchased Credit-Impairment Allowance Total Allowance Loans Loans Individually Evaluated for Purchased Credit-Impairment Loans Total Loans Real Estate: Construction & land development $ — $ — $ 1,029 $ 1,029 $ — $ 397 $ 150,444 $ 150,841 Farmland — — 462 462 543 — 26,337 26,880 1- 4 family 266 — 2,244 2,510 1,480 4,102 265,654 271,236 Multifamily — — 978 978 — 900 45,032 45,932 Non-farm non-residential 2,280 334 12,450 15,064 9,800 2,396 811,941 824,137 Total Real Estate 2,546 334 17,163 20,043 11,823 7,795 1,299,408 1,319,026 Non-Real Estate: Agricultural — — 181 181 2,531 343 25,461 28,335 Commercial and industrial 97 142 2,563 2,802 1,544 1,017 350,467 353,028 Consumer and other — — 1,490 1,490 — — 148,783 148,783 Unallocated — — 2 2 — — — — Total Non-Real Estate 97 142 4,236 4,475 4,075 1,360 524,711 530,146 Total $ 2,643 $ 476 $ 21,399 $ 24,518 $ 15,898 $ 9,155 $ 1,824,119 1,849,172 Unearned Income (5,037) Total loans net of unearned income $ 1,844,135 A loan is considered impaired when, based on current information and events, it is probable that First Guaranty will be unable to collect the scheduled payments of principal or interest when due according to the contractual terms of the loan agreement. Payment status, collateral value and the probability of collecting scheduled principal and interest payments when due are considered in evaluating loan impairment. Loans that experience insignificant payment delays and payment shortfalls generally are not classified as impaired. The following is a summary of impaired loans, excluding loans acquired with deteriorated credit quality, by class as of the date indicated: As of September 30, 2021 (in thousands) Recorded Unpaid Related Average Interest Income Interest Income Impaired Loans with no related allowance: Real Estate: Construction & land development $ — $ — $ — $ — $ — $ — Farmland — — — — — — 1- 4 family 501 531 — 504 — — Multifamily — — — — — — Non-farm non-residential 1,192 1,191 — 1,212 59 63 Total Real Estate 1,693 1,722 — 1,716 59 63 Non-Real Estate: Agricultural 1,383 1,669 — 1,422 — — Commercial and industrial 475 475 — 481 23 25 Consumer and other — — — — — — Total Non-Real Estate 1,858 2,144 — 1,903 23 25 Total Impaired Loans with no related allowance 3,551 3,866 — 3,619 82 88 Impaired Loans with an allowance recorded: Real Estate: Construction & land development — — — — — — Farmland 495 625 31 521 — — 1- 4 family 968 968 265 969 42 44 Multifamily — — — — — — Non-farm non-residential 12,020 12,299 2,618 12,156 155 117 Total Real Estate 13,483 13,892 2,914 13,646 197 161 Non-Real Estate: Agricultural — — — — — — Commercial and industrial 849 849 78 891 21 40 Consumer and other — — — — — — Total Non-Real Estate 849 849 78 891 21 40 Total Impaired Loans with an allowance recorded 14,332 14,741 2,992 14,537 218 201 Total Impaired Loans $ 17,883 $ 18,607 $ 2,992 $ 18,156 $ 300 $ 289 As of December 31, 2020 (in thousands) Recorded Unpaid Related Average Interest Income Interest Income Impaired Loans with no related allowance: Real Estate: Construction & land development $ — $ — $ — $ — $ — $ — Farmland 543 552 — 543 — — 1- 4 family 511 534 — 527 — — Multifamily — — — — — — Non-farm non-residential 1,227 1,227 — 1,218 80 72 Total Real Estate 2,281 2,313 — 2,288 80 72 Non-Real Estate: Agricultural 2,531 2,661 — 2,594 — — Commercial and industrial 601 601 — 821 48 47 Consumer and other — — — — — — Total Non-Real Estate 3,132 3,262 — 3,415 48 47 Total Impaired Loans with no related allowance 5,413 5,575 — 5,703 128 119 Impaired Loans with an allowance recorded: Real Estate: Construction & land development — — — — — — Farmland — — — — — — 1- 4 family 969 969 266 969 5 5 Multifamily — — — — — — Non-farm non-residential 8,573 8,619 2,280 7,550 60 80 Total Real Estate 9,542 9,588 2,546 8,519 65 85 Non-Real Estate: Agricultural — — — — — — Commercial and industrial 943 943 97 981 79 57 Consumer and other — — — — — — Total Non-Real Estate 943 943 97 981 79 57 Total Impaired Loans with an allowance recorded 10,485 10,531 2,643 9,500 144 142 Total Impaired Loans $ 15,898 $ 16,106 $ 2,643 $ 15,203 $ 272 $ 261 Troubled Debt Restructurings A troubled debt restructuring ("TDR") is considered such if the lender for economic or legal reasons related to the debtor's financial difficulties grants a concession to the debtor that it would not otherwise consider. The modifications to First Guaranty's TDRs are generally concessions on either the interest rate charged or the amortization. The effect of the modifications to First Guaranty would be a reduction in interest income. First Guaranty has not restructured any loans that are considered TDRs in the nine months ended September 30, 2021. At September 30, 2021 First Guaranty had one outstanding TDR. Under section 4013 of the Coronavirus Aid, Relief, and Economic Security Act (“CARES Act”), which was signed into law on March 27, 2020 and as amended by subsequent legislation, financial institutions have the option to temporarily suspend certain requirements under U.S. generally accepted accounting principles related to troubled debt restructurings for a limited period of time to account for the effects of COVID-19. This provision allows a financial institution the option to not apply the guidance on accounting for troubled debt restructurings to loan modifications, such as extensions or deferrals, related to COVID-19 made between March 1, 2020 and the earlier of (i) January 1, 2022 or (ii) 60 days after the end of the COVID-19 national emergency. The relief can only be applied to modifications for borrowers that were not more than 30 days past due as of December 31, 2019. First Guaranty elected to adopt these provisions of the CARES Act. The following table identifies the TDRs as of September 30, 2021 and December 31, 2020: September 30, 2021 December 31, 2020 Accruing Loans Accruing Loans (in thousands) Current 30-89 Days Past Due Nonaccrual Total TDRs Current 30-89 Days Past Due Nonaccrual Total TDRs Real Estate: Construction & land development $ — $ — $ — $ — $ — $ — $ — $ — Farmland — — — — — — — — 1- 4 family — — — — — — — — Multifamily — — — — — — — — Non-farm non-residential — — 3,449 3,449 — — 3,591 3,591 Total Real Estate — — 3,449 3,449 — — 3,591 3,591 Non-Real Estate: Agricultural — — — — — — — — Commercial and industrial — — — — — — — — Consumer and other — — — — — — — — Total Non-Real Estate — — — — — — — — Total $ — $ — $ 3,449 $ 3,449 $ — $ — $ 3,591 $ 3,591 The following table discloses TDR activity for the nine months ended September 30, 2021. Troubled Debt Restructured Loans Activity Nine Months Ended September 30, 2021 (in thousands) Beginning balance December 31, 2020 New TDRs Charge-offs post-modification Transferred to ORE Paydowns Construction to permanent financing Restructured to market terms Other adjustments Ending balance September 30, 2021 Real Estate: Construction & land development $ — $ — $ — $ — $ — $ — $ — $ — $ — Farmland — — — — — — — — — 1- 4 family — — — — — — — — — Multifamily — — — — — — — — — Non-farm non-residential 3,591 — — — (183) — — 41 3,449 Total Real Estate 3,591 — — — (183) — — 41 3,449 Non-Real Estate: Agricultural — — — — — — — — — Commercial and industrial — — — — — — — — — Consumer and other — — — — — — — — — Total Non-Real Estate — — — — — — — — — Total $ 3,591 $ — $ — $ — $ (183) $ — $ — 41 $ 3,449

Goodwill and Other Intangible A

Goodwill and Other Intangible Assets	9 Months Ended
	Sep. 30, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Other Intangible Assets	Goodwill and Other Intangible Assets Goodwill and intangible assets deemed to have indefinite lives are no longer amortized, but are subject to impairment testing. Other intangible assets continue to be amortized over their useful lives. First Guaranty's goodwill is the difference in purchase price over the fair value of net assets acquired from its acquisition of Homestead Bancorp in 2007, Premier Bancshares, Inc. in 2017 and Union Bancshares, Incorporated in 2019. Goodwill totaled $12.9 million at September 30, 2021 and December 31, 2020. No impairment charges have been recognized on First Guaranty's intangible assets since acquisition. Loan servicing assets increased $30,000 to $0.8 million at September 30, 2021 compared to December 31, 2020. Other intangible assets recorded include core deposit intangibles, which are subject to amortization. The weighted-average amortization period remaining for First Guaranty's core deposit intangibles is 7.5 years at September 30, 2021. The core deposits intangible reflect the value of deposit relationships, including the beneficial rates, which arose from acquisitions.

Other Real Estate (ORE)

Other Real Estate (ORE)	9 Months Ended
	Sep. 30, 2021
Real Estate [Abstract]
Other Real Estate (ORE)	Other Real Estate (ORE) Other real estate owned consists of the following at the dates indicated: (in thousands) September 30, 2021 December 31, 2020 Real Estate Owned Acquired by Foreclosure: Residential $ 1,043 $ 131 Construction & land development — 311 Non-farm non-residential 1,851 2,203 Total Other Real Estate Owned and Foreclosed Property 2,894 2,645 Allowance (363) (405) Net Other Real Estate Owned and Foreclosed Property $ 2,531 $ 2,240 Other real estate owned had a net carrying amount of $2.5 million which is made up of the outstanding balance of $2.9 million net of a valuation allowance of $0.4 million at September 30, 2021.

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Sep. 30, 2021
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Commitments and Contingencies Off-balance sheet commitments First Guaranty is a party to financial instruments with off-balance sheet risk in the normal course of business to meet the financing needs of its customers and to reduce its own exposure to fluctuations in interest rates. These financial instruments include commitments to extend credit and standby and commercial letters of credit. Those instruments involve, to varying degrees, elements of credit and interest rate risk in excess of the amount recognized in the consolidated balance sheets. The contract or notional amounts of those instruments reflect the extent of the involvement in particular classes of financial instruments. The exposure to credit loss in the event of nonperformance by the other party to the financial instrument for commitments to extend credit and standby and commercial letters of credit is represented by the contractual notional amount of those instruments. The same credit policies are used in making commitments and conditional obligations as it does for balance sheet instruments. Unless otherwise noted, collateral or other security is not required to support financial instruments with credit risk. Below is a summary of the notional amounts of the financial instruments with off-balance sheet risk at September 30, 2021 and December 31, 2020: Contract Amount (in thousands) September 30, 2021 December 31, 2020 Commitments to Extend Credit $ 202,492 $ 154,047 Unfunded Commitments under lines of credit $ 212,778 $ 169,151 Commercial and Standby letters of credit $ 13,722 $ 11,728 Litigation The nature of First Guaranty's business ordinarily results in a certain amount of claims, litigation and legal and administrative cases, all of which are considered incidental to the normal conduct of business. When First Guaranty determines it has defenses to the claims asserted, it defends itself. First Guaranty will consider settlement of cases when it is in the best interests of both First Guaranty and its shareholders. First Guaranty settled a case in the third quarter of 2021 for $1.1 million. A receivable for $0.9 million has been recorded for recovery through First Guaranty's insurance coverage.

Fair Value Measurements

Fair Value Measurements	9 Months Ended
	Sep. 30, 2021
Fair Value Disclosures [Abstract]
Fair Value Measurements	Fair Value Measurements The fair value of a financial instrument is the current amount that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants. A fair value measurement assumes that the transaction to sell the asset or transfer the liability occurs in the principal market for the asset or liability or, in the absence of a principal market, the most advantageous market for the asset or liability. Valuation techniques use certain inputs to arrive at fair value. Inputs to valuation techniques are the assumptions that market participants would use in pricing the asset or liability. They may be observable or unobservable. First Guaranty uses a fair value hierarchy for valuation inputs that gives the highest priority to quoted prices in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. The fair value hierarchy is as follows: Level 1 Inputs – Unadjusted quoted market prices in active markets for identical assets or liabilities that the reporting entity has the ability to access at the measurement date. Level 2 Inputs – Inputs other than quoted prices included in Level 1 that are observable for the asset or liability, either directly or indirectly. These might include quoted prices for similar assets or liabilities in active markets, quoted prices for identical or similar assets or liabilities in markets that are not active, inputs other than quoted prices that are observable for the asset or liability (such as interest rates, volatilities, prepayment speeds or credit risks) or inputs that are derived principally from or corroborated by market data by correlation or other means. Level 3 Inputs – Unobservable inputs for determining the fair values of assets or liabilities that reflect an entity's own assumptions about the assumptions that market participants would use in pricing the assets or liabilities. A description of the valuation methodologies used for instruments measured at fair value follows, as well as the classification of such instruments within the valuation hierarchy. Securities available for sale. Securities are classified within Level 1 where quoted market prices are available in an active market. Inputs include securities that have quoted prices in active markets for identical assets. If quoted market prices are unavailable, fair value is estimated using quoted prices of securities with similar characteristics, at which point the securities would be classified within Level 2 of the hierarchy. Securities classified within Level 3 in First Guaranty's portfolio as of September 30, 2021 includes corporate debt and municipal securities. Impaired loans. Loans are measured for impairment using the methods permitted by ASC Topic 310. Fair value of impaired loans is measured by either the fair value of the collateral if the loan is collateral dependent (Level 2 or Level 3), or the present value of expected future cash flows, discounted at the loan's effective interest rate (Level 3). Fair value of the collateral is determined by appraisals or by independent valuation. Other real estate owned. Properties are recorded at the balance of the loan or at estimated fair value less estimated selling costs, whichever is less, at the date acquired. Fair values of other real estate owned ("OREO") are determined by sales agreement or appraisal, and costs to sell are based on estimation per the terms and conditions of the sales agreement or amounts commonly used in real estate transactions. Inputs include appraisal values or recent sales activity for similar assets in the property's market; thus OREO measured at fair value would be classified within either Level 2 or Level 3 of the hierarchy. Certain non-financial assets and non-financial liabilities are measured at fair value on a non-recurring basis including assets and liabilities related to reporting units measured at fair value in the testing of goodwill impairment, as well as intangible assets and other non-financial long-lived assets measured at fair value for impairment assessment. The following table summarizes financial assets measured at fair value on a recurring basis as of September 30, 2021 and December 31, 2020, segregated by the level of the valuation inputs within the fair value hierarchy utilized to measure fair value: (in thousands) September 30, 2021 December 31, 2020 Available for Sale Securities Fair Value Measurements Using: Level 1: Quoted Prices in Active Markets For Identical Assets $ — $ 3,000 Level 2: Significant Other Observable Inputs 213,448 209,359 Level 3: Significant Unobservable Inputs 13,366 26,189 Securities available for sale measured at fair value $ 226,814 $ 238,548 First Guaranty's valuation methodologies may produce a fair value calculation that may not be indicative of net realizable value or reflective of future fair values. While the methodologies used are appropriate and consistent with other market participants, the use of different methodologies or assumptions to determine the fair value of certain financial instruments could result in a different estimate of fair value. The change in Level 1 securities available for sale from December 31, 2020 to September 30, 2021 was due to a net decrease in Treasury bills of $3.0 million. The change in Level 2 securities available for sale from December 31, 2020 to September 30, 2021 was due to the increase in corporate securities offset by the transfer of $152.9 million in U.S. Government agency securities from the available for sale to the held to maturity portfolio. $1.8 million in corporate securities and $3.1 million in municipal securities were transferred from Level 3 to Level 2 from December 31, 2020 to September 30, 2021. There were no transfers between Level 1 and 2 securities available for sale from December 31, 2020 to September 30, 2021. The following table reconciles assets measured at fair value on a recurring basis using unobservable inputs (Level 3) : Level 3 Changes (in thousands) September 30, 2021 Balance, beginning of year $ 26,189 Total gains or losses (realized/unrealized): Included in earnings — Included in other comprehensive income (245) Purchases, sales, issuances and settlements, net (7,734) Transfers in and/or out of Level 3 (4,844) Balance as of end of period $ 13,366 There were no gains or losses for the period included in earnings attributable to the change in unrealized gains or losses related to assets still held as of September 30, 2021. The following table measures financial assets and financial liabilities measured at fair value on a non-recurring basis as of September 30, 2021 and December 31, 2020, segregated by the level of valuation inputs within the fair value hierarchy utilized to measure fair value: (in thousands) At September 30, 2021 At December 31, 2020 Impaired Loans - Fair Value Measurements Using: Level 1: Quoted Prices in Active Markets For Identical Assets $ — $ — Level 2: Significant Other Observable Inputs — — Level 3: Significant Unobservable Inputs 17,768 7,842 Impaired loans measured at fair value $ 17,768 $ 7,842 Other Real Estate Owned - Fair Value Measurements Using: Level 1: Quoted Prices in Active Markets For Identical Assets $ — $ — Level 2: Significant Other Observable Inputs 959 363 Level 3: Significant Unobservable Inputs 1,572 1,877 Other real estate owned measured at fair value $ 2,531 $ 2,240 ASC 825-10 provides First Guaranty with an option to report selected financial assets and liabilities at fair value. The fair value option established by this statement permits First Guaranty to choose to measure eligible items at fair value at specified election dates and report unrealized gains and losses on items for which the fair value option has been elected in earnings at each reporting date subsequent to implementation. First Guaranty has chosen not to elect the fair value option for any items that are not already required to be measured at fair value in accordance with accounting principles generally accepted in the United States.

Financial Instruments

Financial Instruments	9 Months Ended
	Sep. 30, 2021
Financial Instruments, Owned, at Fair Value [Abstract]
Financial Instruments	Financial Instruments Fair value estimates are generally subjective in nature and are dependent upon a number of significant assumptions associated with each instrument or group of similar instruments, including estimates of discount rates, risks associated with specific financial instruments, estimates of future cash flows and relevant available market information. Fair value information is intended to represent an estimate of an amount at which a financial instrument could be exchanged in a current transaction between a willing buyer and seller engaging in an exchange transaction. However, since there are no established trading markets for a significant portion of First Guaranty's financial instruments, First Guaranty may not be able to immediately settle financial instruments; as such, the fair values are not necessarily indicative of the amounts that could be realized through immediate settlement. In addition, the majority of the financial instruments, such as loans and deposits, are held to maturity and are realized or paid according to the contractual agreement with the customer. Quoted market prices are used to estimate fair values when available. However, due to the nature of the financial instruments, in many instances quoted market prices are not available. Accordingly, estimated fair values have been estimated based on other valuation techniques, such as discounting estimated future cash flows using a rate commensurate with the risks involved or other acceptable methods. Fair values are estimated without regard to any premium or discount that may result from concentrations of ownership of financial instruments, possible income tax ramifications or estimated transaction costs. The fair value estimates are subjective in nature and involve matters of significant judgment and, therefore, cannot be determined with precision. Fair values are also estimated at a specific point in time and are based on interest rates and other assumptions at that date. As events change the assumptions underlying these estimates, the fair values of financial instruments will change. Disclosure of fair values is not required for certain items such as lease financing, investments accounted for under the equity method of accounting, obligations of pension and other postretirement benefits, premises and equipment, other real estate, prepaid expenses, the value of long-term relationships with depositors (core deposit intangibles) and other customer relationships, other intangible assets and income tax assets and liabilities. Fair value estimates are presented for existing on- and off-balance sheet financial instruments without attempting to estimate the value of anticipated future business and the value of assets and liabilities that are not considered financial instruments. In addition, the tax ramifications related to the realization of the unrealized gains and losses have not been considered in the estimates. Accordingly, the aggregate fair value amounts presented do not purport to represent and should not be considered representative of the underlying market or franchise value of First Guaranty. Because the standard permits many alternative calculation techniques and because numerous assumptions have been used to estimate the fair values, reasonable comparison of the fair value information with other financial institutions' fair value information cannot necessarily be made. The methods and assumptions used to estimate the fair values of financial instruments are as follows: Cash and due from banks, interest-bearing deposits with banks, federal funds sold and federal funds purchased. These items are generally short-term and the carrying amounts reported in the consolidated balance sheets are a reasonable estimation of the fair values. Investment Securities. Fair values are principally based on quoted market prices. If quoted market prices are not available, fair values are based on quoted market prices of comparable instruments or the use of discounted cash flow analyses. Loans Held for Sale. Fair values of mortgage loans held for sale are based on commitments on hand from investors or prevailing market prices. These loans are classified within level 3 of the fair value hierarchy. Loans, net. Market values are computed present values using net present value formulas. The present value is the sum of the present value of all projected cash flows on an item at a specified discount rate. The discount rate is set as an appropriate rate index, plus or minus an appropriate spread. These loans are classified within level 3 of the fair value hierarchy. Impaired loans. Fair value of impaired loans is measured by either the fair value of the collateral if the loan is collateral dependent (Level 2 or Level 3), or the present value of expected future cash flows, discounted at the loan's effective interest rate (Level 3). Fair value of the collateral is determined by appraisals or by independent valuation. Cash Surrender of BOLI. The cash surrender value of BOLI approximates fair value. Accrued interest receivable. The carrying amount of accrued interest receivable approximates its fair value. Deposits. The fair value of demand deposits, savings and interest-bearing demand deposits is the amount payable on demand. The fair value of fixed-maturity certificates of deposit is estimated by discounting the future cash flows using the rates currently offered for deposits of similar remaining maturities. Deposits are classified within level 3 of the fair value hierarchy. Accrued interest payable. The carrying amount of accrued interest payable approximates its fair value. Borrowings. The carrying amount of federal funds purchased and other short-term borrowings approximate their fair values. The fair value of First Guaranty's long-term borrowings is computed using net present value formulas. The present value is the sum of the present value of all projected cash flows on an item at a specified discount rate. The discount rate is set as an appropriate rate index, plus or minus an appropriate spread. Borrowings are classified within level 3 of the fair value hierarchy. Other Unrecognized Financial Instruments. The fair value of commitments to extend credit is estimated using the fees charged to enter into similar legally binding agreements, taking into account the remaining terms of the agreements and customers' credit ratings. For fixed-rate loan commitments, fair value also considers the difference between current levels of interest rates and the committed rates. Noninterest-bearing deposits are held at cost. The fair values of letters of credit are based on fees charged for similar agreements or on estimated cost to terminate them or otherwise settle the obligations with the counterparties at the reporting date. At September 30, 2021 and December 31, 2020 the fair value of guarantees under commercial and standby letters of credit was not material. The carrying amounts and estimated fair values of financial instruments at September 30, 2021 were as follows: Fair Value Measurements at September 30, 2021 Using (in thousands) Carrying Amount Level 1 Level 2 Level 3 Total Assets Cash and due from banks $ 269,617 $ 269,617 $ — $ — $ 269,617 Federal funds sold 160 160 — — 160 Securities, available for sale 226,814 — 213,448 13,366 226,814 Securities, held for maturity 153,333 — 152,235 — 152,235 Loans held for sale — — — — — Loans, net 2,048,123 — — 2,057,328 2,057,328 Cash surrender value of BOLI 5,532 — — 5,532 5,532 Accrued interest receivable 14,097 — — 14,097 14,097 Liabilities Deposits $ 2,544,374 $ — $ — $ 2,556,316 2,556,316 Short-term borrowings — — — — — Repurchase agreements 6,079 — — 6,105 6,105 Accrued interest payable 4,304 — — 4,304 4,304 Long-term advances from Federal Home Loan Bank 3,248 — — 3,248 3,248 Senior long-term debt 25,981 — — 26,000 26,000 Junior subordinated debentures 14,807 — — 15,000 15,000 The carrying amounts and estimated fair values of financial instruments at December 31, 2020 were as follows: Fair Value Measurements at December 31, 2020 Using (in thousands) Carrying Amount Level 1 Level 2 Level 3 Total Assets Cash and due from banks $ 298,903 $ 298,903 $ — $ — $ 298,903 Federal funds sold 702 702 — — 702 Securities, available for sale 238,548 3,000 209,359 26,189 238,548 Securities, held for maturity — — — — — Loans, net 1,819,617 — — 1,846,738 1,846,738 Cash surrender value of BOLI 5,427 — — 5,427 5,427 Accrued interest receivable 11,933 — — 11,933 11,933 Liabilities Deposits $ 2,166,318 $ — $ — $ 2,179,004 2,179,004 Short-term borrowings 50,000 — — 50,000 50,000 Repurchase agreements 6,121 — — 6,154 6,154 Accrued interest payable 5,292 — — 5,292 5,292 Long-term advances from Federal Home Loan Bank 3,366 — — 3,366 3,366 Senior long-term debt 42,366 — — 42,408 42,408 Junior subordinated debentures 14,777 — — 14,452 14,452 There is no material difference between the contract amount and the estimated fair value of off-balance sheet items that are primarily comprised of short-term unfunded loan commitments that are generally at market prices.

COVID-19

COVID-19	9 Months Ended
	Sep. 30, 2021
Unusual or Infrequent Items, or Both [Abstract]
COVID-19	COVID-19 The COVID-19 pandemic has caused significant economic dislocation in the United States as many state and local governments, including in Louisiana and Texas, have ordered businesses and individuals to modify their normal practices. As of September 30, 2021, some of these restrictions have been removed and many non-essential businesses have been allowed to re-open in a limited capacity, adhering to social distancing and disinfection guidelines. However, these restrictions and other consequences have resulted in an unprecedented slow-down in economic activity and a related increase in unemployment. Since the COVID-19 pandemic began, millions of people have filed claims for unemployment, and the stock market has been volatile. Certain industries have been particularly adversely affected, including the travel and hospitality industry, the restaurant industry and the retail industry. Finally, the spread of the coronavirus has caused us to modify our business practices, including employee travel, employee work locations, and cancellation of physical participation in meetings, events and conferences. As of October 27, 2021, Louisiana has lifted the state-wide indoor mask mandate. First Guaranty continues to keep its locations open with certain modifications to our business practices. First Guaranty places a high priority on ensuring the safety and health of its customers and employees, including social distancing protocols and enhanced cleaning measures as part of its operations.

Basis of Presentation (Policies

Basis of Presentation (Policies)	9 Months Ended
	Sep. 30, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation	Basis of Presentation The accompanying unaudited consolidated financial statements have been prepared in accordance with generally accepted accounting principles for interim financial information and with the instructions to Form 10-Q and Article 10 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by generally accepted accounting principles. The consolidated financial statements and the footnotes of First Guaranty Bancshares, Inc. ("First Guaranty") thereto should be read in conjunction with the audited consolidated financial statements and note disclosures for First Guaranty previously filed with the Securities and Exchange Commission in First Guaranty's Annual Report on Form 10-K for the year ended December 31, 2020. The consolidated financial statements include the accounts of First Guaranty Bancshares, Inc. and its wholly owned subsidiary First Guaranty Bank (the "Bank"). All significant intercompany balances and transactions have been eliminated in consolidation. In the opinion of management, the accompanying unaudited consolidated financial statements contain all adjustments necessary for a fair presentation of the consolidated financial statements. Those adjustments are of a normal recurring nature. The results of operations at September 30, 2021 and for the three and nine month periods ended September 30, 2021 and 2020 are not necessarily indicative of the results expected for the full year or any other interim period. The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the amounts reported in the consolidated financial statements and accompanying notes. Actual results could differ from those estimates. Material estimates that are particularly susceptible to significant change in the near-term relate to the determination of the allowance for loan losses, the valuation of real estate acquired in connection with foreclosures or in satisfaction of loans, and the valuation of investment securities.
Recent Accounting Pronouncements	Recent Accounting PronouncementsIn June 2016, the FASB issued ASU 2016-13, "Financial Instruments- Credit Losses: Measurement of Credit Losses on Financial Instruments". This ASU amends guidance on reporting credit losses for assets held at amortized cost basis and available for sale debt securities. The ASU amendments require the measurement of all expected credit losses for financial assets held at the reporting date be based on historical experience, current conditions, and reasonable and supportable forecasts. The ASU requires assets held at cost basis to reflect the company's current estimate of all expected credit losses. For available for sale debt securities, credit losses should be presented as an allowance rather than as a write-down. In addition, this ASU amends the accounting for purchased financial assets with credit deterioration. On October 16, 2019, the FASB approved an effective date delay applicable to smaller reporting companies until fiscal years beginning after December 15, 2022, including interim periods within those fiscal years. First Guaranty is a smaller reporting company and has delayed the adoption of ASU 2016-13.
Fair Value Measurements	Fair Value Measurements The fair value of a financial instrument is the current amount that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants. A fair value measurement assumes that the transaction to sell the asset or transfer the liability occurs in the principal market for the asset or liability or, in the absence of a principal market, the most advantageous market for the asset or liability. Valuation techniques use certain inputs to arrive at fair value. Inputs to valuation techniques are the assumptions that market participants would use in pricing the asset or liability. They may be observable or unobservable. First Guaranty uses a fair value hierarchy for valuation inputs that gives the highest priority to quoted prices in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. The fair value hierarchy is as follows: Level 1 Inputs – Unadjusted quoted market prices in active markets for identical assets or liabilities that the reporting entity has the ability to access at the measurement date. Level 2 Inputs – Inputs other than quoted prices included in Level 1 that are observable for the asset or liability, either directly or indirectly. These might include quoted prices for similar assets or liabilities in active markets, quoted prices for identical or similar assets or liabilities in markets that are not active, inputs other than quoted prices that are observable for the asset or liability (such as interest rates, volatilities, prepayment speeds or credit risks) or inputs that are derived principally from or corroborated by market data by correlation or other means. Level 3 Inputs – Unobservable inputs for determining the fair values of assets or liabilities that reflect an entity's own assumptions about the assumptions that market participants would use in pricing the assets or liabilities. A description of the valuation methodologies used for instruments measured at fair value follows, as well as the classification of such instruments within the valuation hierarchy. Securities available for sale. Securities are classified within Level 1 where quoted market prices are available in an active market. Inputs include securities that have quoted prices in active markets for identical assets. If quoted market prices are unavailable, fair value is estimated using quoted prices of securities with similar characteristics, at which point the securities would be classified within Level 2 of the hierarchy. Securities classified within Level 3 in First Guaranty's portfolio as of September 30, 2021 includes corporate debt and municipal securities. Impaired loans. Loans are measured for impairment using the methods permitted by ASC Topic 310. Fair value of impaired loans is measured by either the fair value of the collateral if the loan is collateral dependent (Level 2 or Level 3), or the present value of expected future cash flows, discounted at the loan's effective interest rate (Level 3). Fair value of the collateral is determined by appraisals or by independent valuation. Other real estate owned. Properties are recorded at the balance of the loan or at estimated fair value less estimated selling costs, whichever is less, at the date acquired. Fair values of other real estate owned ("OREO") are determined by sales agreement or appraisal, and costs to sell are based on estimation per the terms and conditions of the sales agreement or amounts commonly used in real estate transactions. Inputs include appraisal values or recent sales activity for similar assets in the property's market; thus OREO measured at fair value would be classified within either Level 2 or Level 3 of the hierarchy. Certain non-financial assets and non-financial liabilities are measured at fair value on a non-recurring basis including assets and liabilities related to reporting units measured at fair value in the testing of goodwill impairment, as well as intangible assets and other non-financial long-lived assets measured at fair value for impairment assessment. ASC 825-10 provides First Guaranty with an option to report selected financial assets and liabilities at fair value. The fair value option established by this statement permits First Guaranty to choose to measure eligible items at fair value at specified election dates and report unrealized gains and losses on items for which the fair value option has been elected in earnings at each reporting date subsequent to implementation. First Guaranty has chosen not to elect the fair value option for any items that are not already required to be measured at fair value in accordance with accounting principles generally accepted in the United States.

Securities (Tables)

Securities (Tables)	9 Months Ended
	Sep. 30, 2021
Investments, Debt and Equity Securities [Abstract]
Summary Comparison of Securities by Type	A summary comparison of securities by type at September 30, 2021 and December 31, 2020 is shown below. September 30, 2021 December 31, 2020 (in thousands) Amortized Cost Gross Gross Fair Value Amortized Cost Gross Unrealized Gains Gross Fair Value Available for sale: U.S. Treasuries $ — $ — $ — $ — $ 3,000 $ — $ — $ 3,000 U.S. Government Agencies 116,732 160 (43) 116,849 169,986 77 (405) 169,658 Corporate debt securities 99,970 871 (1,448) 99,393 36,153 604 (268) 36,489 Municipal bonds 9,701 167 — 9,868 27,381 781 — 28,162 Mortgage-backed securities 687 17 — 704 1,208 31 — 1,239 Total available for sale securities $ 227,090 $ 1,215 $ (1,491) $ 226,814 $ 237,728 $ 1,493 $ (673) $ 238,548 Held to maturity: U.S. Government Agencies $ 153,333 $ 22 $ (1,120) $ 152,235 $ — $ — $ — $ — Total held to maturity securities $ 153,333 $ 22 $ (1,120) $ 152,235 $ — $ — $ — $ —
Schedule of Investments Classified by Contractual Maturity Date	For this reason they are presented separately in the maturity table below: At September 30, 2021 (in thousands) Amortized Cost Fair Value Available for sale: Due in one year or less $ 452 $ 454 Due after one year through five years 3,471 3,405 Due after five years through 10 years 100,367 99,918 Over 10 years 122,113 122,333 Subtotal 226,403 226,110 Mortgage-backed securities 687 704 Total available for sale securities $ 227,090 $ 226,814 Held to maturity: Due in one year or less $ — $ — Due after one year through five years — — Due after five years through 10 years 19,412 19,297 Over 10 years 133,921 132,938 Total held to maturity securities $ 153,333 $ 152,235
Schedule of Unrealized Loss on Investments	The following is a summary of the fair value of securities with gross unrealized losses and an aging of those gross unrealized losses at September 30, 2021. At September 30, 2021 Less Than 12 Months 12 Months or More Total (in thousands) Number Fair Value Gross Number Fair Value Gross Number Fair Value Gross Available for sale: U.S. Treasuries — $ — $ — — $ — $ — — $ — $ — U.S. Government Agencies 2 24,957 (43) — — — 2 24,957 (43) Corporate debt securities 73 67,994 (1,297) 2 471 (151) 75 68,465 (1,448) Municipal bonds 1 66 — — — — 1 66 — Mortgage-backed securities — — — 6 9 — 6 9 — Total available for sale securities 76 $ 93,017 $ (1,340) 8 $ 480 $ (151) 84 $ 93,497 $ (1,491) Held to maturity: U.S. Government Agencies 15 $ 147,429 $ (1,120) — $ — $ — 15 $ 147,429 $ (1,120) Total held to maturity securities 15 $ 147,429 $ (1,120) — $ — $ — 15 $ 147,429 $ (1,120) The following is a summary of the fair value of securities with gross unrealized losses and an aging of those gross unrealized losses at December 31, 2020. At December 31, 2020 Less Than 12 Months 12 Months or More Total (in thousands) Number Fair Value Gross Number Fair Value Gross Number Fair Value Gross Available for sale: U.S. Treasuries — $ — $ — — $ — $ — — $ — $ — U.S. Government Agencies 12 131,455 (405) — — — 12 131,455 (405) Corporate debt securities 17 10,286 (144) 4 1,254 (124) 21 11,540 (268) Municipal bonds 1 66 — — — — 1 66 — Mortgage-backed securities — — — 6 11 — 6 11 — Total available for sale securities 30 $ 141,807 $ (549) 10 $ 1,265 $ (124) 40 $ 143,072 $ (673)
Schedule of Credit Losses on Debt Securities for which Portion of OTTI Recognized in OCI	The following table presents a roll-forward of the amount of credit losses on debt securities held by First Guaranty for which a portion of OTTI was recognized in other comprehensive income for the nine months ended September 30, 2021 and 2020: (in thousands) Nine Months Ended Nine Months Ended Beginning balance of credit losses at end of prior year $ 100 $ — Other-than-temporary impairment credit losses on securities not previously OTTI — 100 Increases for additional credit losses on securities previously determined to be OTTI — — Reduction for increases in cash flows — — Reduction due to credit impaired securities sold or fully settled (100) — Ending balance of cumulative credit losses recognized in earnings at end of period $ — $ 100
Schedule of Exposure to Investment Securities Issuers that Exceeded 10% of Shareholders' Equity	At September 30, 2021, First Guaranty's exposure to bond issuers that exceeded 10% of shareholders' equity is below: At September 30, 2021 (in thousands) Amortized Cost Fair Value Federal Home Loan Bank (FHLB) 33,327 33,306 Federal Home Loan Mortgage Corporation (Freddie Mac-FHLMC) 95,209 94,507 Federal Farm Credit Bank (FFCB) 142,213 141,973 Total $ 270,749 $ 269,786

Loans (Tables)

Loans (Tables)	9 Months Ended
	Sep. 30, 2021
Receivables [Abstract]
Summary of Components of Loan Portfolio	The following table summarizes the components of First Guaranty's loan portfolio as of September 30, 2021 and December 31, 2020: September 30, 2021 December 31, 2020 (in thousands except for %) Balance As % of Category Balance As % of Category Real Estate: Construction & land development $ 165,090 7.9 % $ 150,841 8.2 % Farmland 28,008 1.4 % 26,880 1.4 % 1- 4 Family 287,668 13.8 % 271,236 14.7 % Multifamily 102,478 4.9 % 45,932 2.5 % Non-farm non-residential 850,614 40.9 % 824,137 44.6 % Total Real Estate 1,433,858 68.9 % 1,319,026 71.4 % Non-Real Estate: Agricultural 36,215 1.7 % 28,335 1.5 % Commercial and industrial (1) 343,428 16.5 % 353,028 19.1 % Consumer and other (2) 267,683 12.9 % 148,783 8.0 % Total Non-Real Estate 647,326 31.1 % 530,146 28.6 % Total Loans Before Unearned Income 2,081,184 100.0 % 1,849,172 100.0 % Unearned income (7,723) (5,037) Total Loans Net of Unearned Income $ 2,073,461 $ 1,844,135 (1) Includes PPP loans fully guaranteed by the SBA of $43.2 million and $92.3 million at September 30, 2021 and December 31, 2020, respectively. (2) Includes equipment financing leases of $223.6 million and $104.1 million at September 30, 2021 and December 31, 2020, respectively.
Summary of Fixed and Floating Rate Loans by Contractual Maturity, Excluding Nonaccrual Loans	The following table summarizes fixed and floating rate loans by contractual maturity, excluding nonaccrual loans, as of September 30, 2021 and December 31, 2020 unadjusted for scheduled principal payments, prepayments, or repricing opportunities. The average life of the loan portfolio may be substantially less than the contractual terms when these adjustments are considered. September 30, 2021 December 31, 2020 (in thousands) Fixed Floating Total Fixed Floating Total One year or less $ 240,272 $ 94,384 $ 334,656 $ 186,252 $ 79,680 $ 265,932 More than one to five years 813,968 408,852 1,222,820 740,358 368,259 1,108,617 More than five to 15 years 144,262 108,741 253,003 128,860 91,032 219,892 Over 15 years 174,645 78,309 252,954 146,830 92,325 239,155 Subtotal $ 1,373,147 $ 690,286 2,063,433 $ 1,202,300 $ 631,296 1,833,596 Nonaccrual loans 17,751 15,576 Total Loans Before Unearned Income 2,081,184 1,849,172 Unearned income (7,723) (5,037) Total Loans Net of Unearned Income $ 2,073,461 $ 1,844,135
Schedule of Past due Financing Receivables	The following tables present the age analysis of past due loans at September 30, 2021 and December 31, 2020: As of September 30, 2021 (in thousands) 30-89 Days Past Due 90 Days or Greater Total Past Due Current Total Loans Recorded Investment Real Estate: Construction & land development $ 1,039 $ 623 $ 1,662 $ 163,428 $ 165,090 $ — Farmland — 791 791 27,217 28,008 — 1- 4 family 2,519 4,374 6,893 280,775 287,668 1,340 Multifamily 258 — 258 102,220 102,478 — Non-farm non-residential 5,374 10,331 15,705 834,909 850,614 739 Total Real Estate 9,190 16,119 25,309 1,408,549 1,433,858 2,079 Non-Real Estate: Agricultural 64 2,416 2,480 33,735 36,215 — Commercial and industrial 1,178 1,137 2,315 341,113 343,428 521 Consumer and other 853 679 1,532 266,151 267,683 — Total Non-Real Estate 2,095 4,232 6,327 640,999 647,326 521 Total Loans Before Unearned Income $ 11,285 $ 20,351 $ 31,636 $ 2,049,548 $ 2,081,184 $ 2,600 Unearned income (7,723) Total Loans Net of Unearned Income $ 2,073,461 As of December 31, 2020 (in thousands) 30-89 Days Past Due 90 Days or Greater Total Past Due Current Total Loans Recorded Investment Real Estate: Construction & land development $ 8,088 $ 1,621 $ 9,709 $ 141,132 $ 150,841 $ 1,000 Farmland 227 857 1,084 25,796 26,880 — 1- 4 family 6,050 7,207 13,257 257,979 271,236 4,980 Multifamily 190 366 556 45,376 45,932 366 Non-farm non-residential 15,792 12,148 27,940 796,197 824,137 4,699 Total Real Estate 30,347 22,199 52,546 1,266,480 1,319,026 11,045 Non-Real Estate: Agricultural 143 3,539 3,682 24,653 28,335 67 Commercial and industrial 663 2,557 3,220 349,808 353,028 1,856 Consumer and other 1,176 372 1,548 147,235 148,783 123 Total Non-Real Estate 1,982 6,468 8,450 521,696 530,146 2,046 Total Loans Before Unearned Income $ 32,329 $ 28,667 $ 60,996 $ 1,788,176 $ 1,849,172 $ 13,091 Unearned income (5,037) Total Loans Net of Unearned Income $ 1,844,135
Summary of Nonaccrual Loans by Class	The following is a summary of nonaccrual loans by class at the dates indicated: (in thousands) As of September 30, 2021 As of December 31, 2020 Real Estate: Construction & land development $ 623 $ 621 Farmland 791 857 1- 4 family 3,034 2,227 Multifamily — — Non-farm non-residential 9,592 7,449 Total Real Estate 14,040 11,154 Non-Real Estate: Agricultural 2,416 3,472 Commercial and industrial 616 701 Consumer and other 679 249 Total Non-Real Estate 3,711 4,422 Total Nonaccrual Loans $ 17,751 $ 15,576
Schedule of Credit Exposure of Loan Portfolio, Including Loans Acquired with Deteriorated Credit Quality, by Specific Credit Ratings	The following table identifies the credit exposure of the loan portfolio, including loans acquired with deteriorated credit quality, by specific credit ratings as of the dates indicated: As of September 30, 2021 As of December 31, 2020 (in thousands) Pass Special Mention Substandard Doubtful Total Pass Special Mention Substandard Doubtful Total Real Estate: Construction & land development $ 132,007 $ 31,721 $ 1,362 $ — $ 165,090 $ 139,032 $ 10,785 $ 1,024 $ — $ 150,841 Farmland 23,873 40 4,095 — 28,008 22,822 46 4,012 — 26,880 1- 4 family 265,737 11,011 10,920 — 287,668 251,315 7,252 12,669 — 271,236 Multifamily 92,330 2,237 7,911 — 102,478 36,146 1,841 7,945 — 45,932 Non-farm 751,396 77,997 21,221 — 850,614 756,760 51,355 16,022 — 824,137 Total Real Estate 1,265,343 123,006 45,509 — 1,433,858 1,206,075 71,279 41,672 — 1,319,026 Non-Real Estate: Agricultural 33,392 90 2,733 — 36,215 24,180 92 4,063 — 28,335 Commercial 300,576 33,392 9,460 — 343,428 321,957 27,388 3,683 — 353,028 Consumer and other 266,178 498 1,007 — 267,683 147,697 442 644 — 148,783 Total Non-Real Estate 600,146 33,980 13,200 — 647,326 493,834 27,922 8,390 — 530,146 Total Loans Before Unearned Income $ 1,865,489 $ 156,986 $ 58,709 $ — 2,081,184 $ 1,699,909 $ 99,201 $ 50,062 $ — 1,849,172 Unearned income (7,723) (5,037) Total Loans Net of Unearned Income $ 2,073,461 $ 1,844,135
Schedule of Carrying Amount of Purchased Impaired Loans	The carrying amount of those loans is as follows at September 30, 2021 and December 31, 2020. (in thousands) As of September 30, 2021 As of December 31, 2020 Real Estate: Construction & land development $ 290 $ 397 Farmland — — 1- 4 family 2,687 4,102 Multifamily 937 900 Non-farm non-residential 2,334 2,396 Total Real Estate 6,248 7,795 Non-Real Estate: Agricultural 323 343 Commercial and industrial 807 1,017 Consumer and other — — Total Non-Real Estate 1,130 1,360 Total $ 7,378 $ 9,155
Schedule of Accretable Yield, or Income Expected to be Collected, on Purchased Loans	The accretable yield, or income expected to be collected, on the purchased loans above is as follows for the nine months ended September 30, 2021 and 2020. (in thousands) Nine Months Ended September 30, 2021 Nine Months Ended September 30, 2020 Balance, beginning of period $ 2,892 $ 3,647 Acquisition accretable yield — 30 Accretion (370) (537) Net transfers from nonaccretable difference to accretable yield — — Balance, end of period $ 2,522 $ 3,140

Allowance for Loan Losses (Tabl

Allowance for Loan Losses (Tables)	9 Months Ended
	Sep. 30, 2021
Receivables [Abstract]
Summary of Changes in Allowance for Loan Losses and Allowance and Loans Individually and Collectively Evaluated for Impairment	A summary of changes in the allowance for loan losses, by portfolio type, for the nine months ended September 30, 2021 and 2020 are as follows: For the Nine Months Ended September 30, 2021 2020 (in thousands) Beginning Charge-offs Recoveries Provision Ending Beginning Charge-offs Recoveries Provision Ending Real Estate: Construction & land development $ 1,029 $ — $ — $ (284) $ 745 $ 423 $ (265) $ — $ 300 $ 458 Farmland 462 — 90 (74) 478 50 — — 330 380 1- 4 family 2,510 (174) 34 (486) 1,884 1,027 (108) 38 291 1,248 Multifamily 978 (12) — 101 1,067 1,038 — — (245) 793 Non-farm 15,064 (51) 7 269 15,289 5,277 (517) 19 2,866 7,645 Total Real Estate 20,043 (237) 131 (474) 19,463 7,815 (890) 57 3,542 10,524 Non-Real Estate: Agricultural 181 (147) — 206 240 95 (60) 25 97 157 Commercial 2,802 (89) 79 (493) 2,299 1,909 (240) 66 1,219 2,954 Consumer and other 1,490 (985) 256 2,575 3,336 1,110 (573) 648 (290) 895 Unallocated 2 — — (2) — — — — 58 58 Total Non-Real Estate 4,475 (1,221) 335 2,286 5,875 3,114 (873) 739 1,084 4,064 Total $ 24,518 $ (1,458) $ 466 $ 1,812 $ 25,338 $ 10,929 $ (1,763) $ 796 $ 4,626 $ 14,588 A summary of the allowance and loans, including loans acquired with deteriorated credit quality, individually and collectively evaluated for impairment are as follows: As of September 30, 2021 (in thousands) Allowance Allowance Individually Evaluated for Purchased Credit-Impairment Allowance Total Allowance Loans Loans Individually Evaluated for Purchased Credit-Impairment Loans Total Loans Real Estate: Construction & land development $ — $ — $ 745 $ 745 $ — $ 290 $ 164,800 $ 165,090 Farmland 31 — 447 478 495 — 27,513 28,008 1- 4 family 265 — 1,619 1,884 1,469 2,687 283,512 287,668 Multifamily — — 1,067 1,067 — 937 101,541 102,478 Non-farm 2,618 509 12,162 15,289 13,212 2,334 835,068 850,614 Total Real Estate 2,914 509 16,040 19,463 15,176 6,248 1,412,434 1,433,858 Non-Real Estate: Agricultural — — 240 240 1,383 323 34,509 36,215 Commercial and industrial 78 216 2,005 2,299 1,324 807 341,297 343,428 Consumer and other — — 3,336 3,336 — — 267,683 267,683 Unallocated — — — — — — — — Total Non-Real Estate 78 216 5,581 5,875 2,707 1,130 643,489 647,326 Total $ 2,992 $ 725 $ 21,621 $ 25,338 $ 17,883 $ 7,378 $ 2,055,923 2,081,184 Unearned Income (7,723) Total Loans Net of Unearned Income $ 2,073,461 As of December 31, 2020 (in thousands) Allowance Allowance Individually Evaluated for Purchased Credit-Impairment Allowance Total Allowance Loans Loans Individually Evaluated for Purchased Credit-Impairment Loans Total Loans Real Estate: Construction & land development $ — $ — $ 1,029 $ 1,029 $ — $ 397 $ 150,444 $ 150,841 Farmland — — 462 462 543 — 26,337 26,880 1- 4 family 266 — 2,244 2,510 1,480 4,102 265,654 271,236 Multifamily — — 978 978 — 900 45,032 45,932 Non-farm non-residential 2,280 334 12,450 15,064 9,800 2,396 811,941 824,137 Total Real Estate 2,546 334 17,163 20,043 11,823 7,795 1,299,408 1,319,026 Non-Real Estate: Agricultural — — 181 181 2,531 343 25,461 28,335 Commercial and industrial 97 142 2,563 2,802 1,544 1,017 350,467 353,028 Consumer and other — — 1,490 1,490 — — 148,783 148,783 Unallocated — — 2 2 — — — — Total Non-Real Estate 97 142 4,236 4,475 4,075 1,360 524,711 530,146 Total $ 2,643 $ 476 $ 21,399 $ 24,518 $ 15,898 $ 9,155 $ 1,824,119 1,849,172 Unearned Income (5,037) Total loans net of unearned income $ 1,844,135
Summary of Impaired Loans, Excluding Loans Acquired with Deteriorated Credit Quality, by Class	The following is a summary of impaired loans, excluding loans acquired with deteriorated credit quality, by class as of the date indicated: As of September 30, 2021 (in thousands) Recorded Unpaid Related Average Interest Income Interest Income Impaired Loans with no related allowance: Real Estate: Construction & land development $ — $ — $ — $ — $ — $ — Farmland — — — — — — 1- 4 family 501 531 — 504 — — Multifamily — — — — — — Non-farm non-residential 1,192 1,191 — 1,212 59 63 Total Real Estate 1,693 1,722 — 1,716 59 63 Non-Real Estate: Agricultural 1,383 1,669 — 1,422 — — Commercial and industrial 475 475 — 481 23 25 Consumer and other — — — — — — Total Non-Real Estate 1,858 2,144 — 1,903 23 25 Total Impaired Loans with no related allowance 3,551 3,866 — 3,619 82 88 Impaired Loans with an allowance recorded: Real Estate: Construction & land development — — — — — — Farmland 495 625 31 521 — — 1- 4 family 968 968 265 969 42 44 Multifamily — — — — — — Non-farm non-residential 12,020 12,299 2,618 12,156 155 117 Total Real Estate 13,483 13,892 2,914 13,646 197 161 Non-Real Estate: Agricultural — — — — — — Commercial and industrial 849 849 78 891 21 40 Consumer and other — — — — — — Total Non-Real Estate 849 849 78 891 21 40 Total Impaired Loans with an allowance recorded 14,332 14,741 2,992 14,537 218 201 Total Impaired Loans $ 17,883 $ 18,607 $ 2,992 $ 18,156 $ 300 $ 289 As of December 31, 2020 (in thousands) Recorded Unpaid Related Average Interest Income Interest Income Impaired Loans with no related allowance: Real Estate: Construction & land development $ — $ — $ — $ — $ — $ — Farmland 543 552 — 543 — — 1- 4 family 511 534 — 527 — — Multifamily — — — — — — Non-farm non-residential 1,227 1,227 — 1,218 80 72 Total Real Estate 2,281 2,313 — 2,288 80 72 Non-Real Estate: Agricultural 2,531 2,661 — 2,594 — — Commercial and industrial 601 601 — 821 48 47 Consumer and other — — — — — — Total Non-Real Estate 3,132 3,262 — 3,415 48 47 Total Impaired Loans with no related allowance 5,413 5,575 — 5,703 128 119 Impaired Loans with an allowance recorded: Real Estate: Construction & land development — — — — — — Farmland — — — — — — 1- 4 family 969 969 266 969 5 5 Multifamily — — — — — — Non-farm non-residential 8,573 8,619 2,280 7,550 60 80 Total Real Estate 9,542 9,588 2,546 8,519 65 85 Non-Real Estate: Agricultural — — — — — — Commercial and industrial 943 943 97 981 79 57 Consumer and other — — — — — — Total Non-Real Estate 943 943 97 981 79 57 Total Impaired Loans with an allowance recorded 10,485 10,531 2,643 9,500 144 142 Total Impaired Loans $ 15,898 $ 16,106 $ 2,643 $ 15,203 $ 272 $ 261
Schedule of Troubled Debt Restructurings	The following table identifies the TDRs as of September 30, 2021 and December 31, 2020: September 30, 2021 December 31, 2020 Accruing Loans Accruing Loans (in thousands) Current 30-89 Days Past Due Nonaccrual Total TDRs Current 30-89 Days Past Due Nonaccrual Total TDRs Real Estate: Construction & land development $ — $ — $ — $ — $ — $ — $ — $ — Farmland — — — — — — — — 1- 4 family — — — — — — — — Multifamily — — — — — — — — Non-farm non-residential — — 3,449 3,449 — — 3,591 3,591 Total Real Estate — — 3,449 3,449 — — 3,591 3,591 Non-Real Estate: Agricultural — — — — — — — — Commercial and industrial — — — — — — — — Consumer and other — — — — — — — — Total Non-Real Estate — — — — — — — — Total $ — $ — $ 3,449 $ 3,449 $ — $ — $ 3,591 $ 3,591 The following table discloses TDR activity for the nine months ended September 30, 2021. Troubled Debt Restructured Loans Activity Nine Months Ended September 30, 2021 (in thousands) Beginning balance December 31, 2020 New TDRs Charge-offs post-modification Transferred to ORE Paydowns Construction to permanent financing Restructured to market terms Other adjustments Ending balance September 30, 2021 Real Estate: Construction & land development $ — $ — $ — $ — $ — $ — $ — $ — $ — Farmland — — — — — — — — — 1- 4 family — — — — — — — — — Multifamily — — — — — — — — — Non-farm non-residential 3,591 — — — (183) — — 41 3,449 Total Real Estate 3,591 — — — (183) — — 41 3,449 Non-Real Estate: Agricultural — — — — — — — — — Commercial and industrial — — — — — — — — — Consumer and other — — — — — — — — — Total Non-Real Estate — — — — — — — — — Total $ 3,591 $ — $ — $ — $ (183) $ — $ — 41 $ 3,449

Other Real Estate (ORE) (Tables

Other Real Estate (ORE) (Tables)	9 Months Ended
	Sep. 30, 2021
Real Estate [Abstract]
Schedule of Other Real Estate Owned	Other real estate owned consists of the following at the dates indicated: (in thousands) September 30, 2021 December 31, 2020 Real Estate Owned Acquired by Foreclosure: Residential $ 1,043 $ 131 Construction & land development — 311 Non-farm non-residential 1,851 2,203 Total Other Real Estate Owned and Foreclosed Property 2,894 2,645 Allowance (363) (405) Net Other Real Estate Owned and Foreclosed Property $ 2,531 $ 2,240

Commitments and Contingencies (

Commitments and Contingencies (Tables)	9 Months Ended
	Sep. 30, 2021
Commitments and Contingencies Disclosure [Abstract]
Summary of Notional Amounts of Financial Instruments with Off-Balance Sheet Risk	Below is a summary of the notional amounts of the financial instruments with off-balance sheet risk at September 30, 2021 and December 31, 2020: Contract Amount (in thousands) September 30, 2021 December 31, 2020 Commitments to Extend Credit $ 202,492 $ 154,047 Unfunded Commitments under lines of credit $ 212,778 $ 169,151 Commercial and Standby letters of credit $ 13,722 $ 11,728

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	9 Months Ended
	Sep. 30, 2021
Fair Value Disclosures [Abstract]
Schedule of Fair Value, Assets Measured on Recurring Basis	The following table summarizes financial assets measured at fair value on a recurring basis as of September 30, 2021 and December 31, 2020, segregated by the level of the valuation inputs within the fair value hierarchy utilized to measure fair value: (in thousands) September 30, 2021 December 31, 2020 Available for Sale Securities Fair Value Measurements Using: Level 1: Quoted Prices in Active Markets For Identical Assets $ — $ 3,000 Level 2: Significant Other Observable Inputs 213,448 209,359 Level 3: Significant Unobservable Inputs 13,366 26,189 Securities available for sale measured at fair value $ 226,814 $ 238,548
Schedule of Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation	The following table reconciles assets measured at fair value on a recurring basis using unobservable inputs (Level 3) : Level 3 Changes (in thousands) September 30, 2021 Balance, beginning of year $ 26,189 Total gains or losses (realized/unrealized): Included in earnings — Included in other comprehensive income (245) Purchases, sales, issuances and settlements, net (7,734) Transfers in and/or out of Level 3 (4,844) Balance as of end of period $ 13,366
Schedule of Fair Value Measurements, Nonrecurring	The following table measures financial assets and financial liabilities measured at fair value on a non-recurring basis as of September 30, 2021 and December 31, 2020, segregated by the level of valuation inputs within the fair value hierarchy utilized to measure fair value: (in thousands) At September 30, 2021 At December 31, 2020 Impaired Loans - Fair Value Measurements Using: Level 1: Quoted Prices in Active Markets For Identical Assets $ — $ — Level 2: Significant Other Observable Inputs — — Level 3: Significant Unobservable Inputs 17,768 7,842 Impaired loans measured at fair value $ 17,768 $ 7,842 Other Real Estate Owned - Fair Value Measurements Using: Level 1: Quoted Prices in Active Markets For Identical Assets $ — $ — Level 2: Significant Other Observable Inputs 959 363 Level 3: Significant Unobservable Inputs 1,572 1,877 Other real estate owned measured at fair value $ 2,531 $ 2,240

Financial Instruments (Tables)

Financial Instruments (Tables)	9 Months Ended
	Sep. 30, 2021
Financial Instruments, Owned, at Fair Value [Abstract]
Schedule of Estimated Fair Values and Carrying Values of Financial Instruments	The carrying amounts and estimated fair values of financial instruments at September 30, 2021 were as follows: Fair Value Measurements at September 30, 2021 Using (in thousands) Carrying Amount Level 1 Level 2 Level 3 Total Assets Cash and due from banks $ 269,617 $ 269,617 $ — $ — $ 269,617 Federal funds sold 160 160 — — 160 Securities, available for sale 226,814 — 213,448 13,366 226,814 Securities, held for maturity 153,333 — 152,235 — 152,235 Loans held for sale — — — — — Loans, net 2,048,123 — — 2,057,328 2,057,328 Cash surrender value of BOLI 5,532 — — 5,532 5,532 Accrued interest receivable 14,097 — — 14,097 14,097 Liabilities Deposits $ 2,544,374 $ — $ — $ 2,556,316 2,556,316 Short-term borrowings — — — — — Repurchase agreements 6,079 — — 6,105 6,105 Accrued interest payable 4,304 — — 4,304 4,304 Long-term advances from Federal Home Loan Bank 3,248 — — 3,248 3,248 Senior long-term debt 25,981 — — 26,000 26,000 Junior subordinated debentures 14,807 — — 15,000 15,000 The carrying amounts and estimated fair values of financial instruments at December 31, 2020 were as follows: Fair Value Measurements at December 31, 2020 Using (in thousands) Carrying Amount Level 1 Level 2 Level 3 Total Assets Cash and due from banks $ 298,903 $ 298,903 $ — $ — $ 298,903 Federal funds sold 702 702 — — 702 Securities, available for sale 238,548 3,000 209,359 26,189 238,548 Securities, held for maturity — — — — — Loans, net 1,819,617 — — 1,846,738 1,846,738 Cash surrender value of BOLI 5,427 — — 5,427 5,427 Accrued interest receivable 11,933 — — 11,933 11,933 Liabilities Deposits $ 2,166,318 $ — $ — $ 2,179,004 2,179,004 Short-term borrowings 50,000 — — 50,000 50,000 Repurchase agreements 6,121 — — 6,154 6,154 Accrued interest payable 5,292 — — 5,292 5,292 Long-term advances from Federal Home Loan Bank 3,366 — — 3,366 3,366 Senior long-term debt 42,366 — — 42,408 42,408 Junior subordinated debentures 14,777 — — 14,452 14,452

Securities - Summary Comparison

Securities - Summary Comparison of Securities by Type (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Mar. 31, 2021	Dec. 31, 2020
Available for sale:
Amortized Cost	$ 227,090		$ 237,728
Gross Unrealized Gains	1,215		1,493
Gross Unrealized Losses	(1,491)		(673)
Fair Value	226,814		238,548
Held to maturity:
Amortized Cost	153,333		0
Gross Unrealized Gains	22		0
Gross Unrealized Losses	(1,120)		0
Fair Value	152,235		0
U.S. Treasuries
Available for sale:
Amortized Cost	0		3,000
Gross Unrealized Gains	0		0
Gross Unrealized Losses	0		0
Fair Value	0		3,000
U.S. Government Agencies
Available for sale:
Amortized Cost	116,732	$ 160,000	169,986
Gross Unrealized Gains	160		77
Gross Unrealized Losses	(43)		(405)
Fair Value	116,849	$ 152,900	169,658
Held to maturity:
Amortized Cost	153,333		0
Gross Unrealized Gains	22		0
Gross Unrealized Losses	(1,120)		0
Fair Value	152,235		0
Corporate debt securities
Available for sale:
Amortized Cost	99,970		36,153
Gross Unrealized Gains	871		604
Gross Unrealized Losses	(1,448)		(268)
Fair Value	99,393		36,489
Municipal bonds
Available for sale:
Amortized Cost	9,701		27,381
Gross Unrealized Gains	167		781
Gross Unrealized Losses	0		0
Fair Value	9,868		28,162
Mortgage-backed securities
Available for sale:
Amortized Cost	687		1,208
Gross Unrealized Gains	17		31
Gross Unrealized Losses	0		0
Fair Value	$ 704		$ 1,239

Securities - Narrative (Details

Securities - Narrative (Details)	3 Months Ended	9 Months Ended
	Mar. 31, 2021USD ($)	Sep. 30, 2021USD ($)security	Sep. 30, 2020USD ($)	Dec. 31, 2020USD ($)
Debt Securities, Available-for-sale [Line Items]
Securities with an amortized cost		$ 227,090,000		$ 237,728,000
Securities, available for sale		226,814,000		238,548,000
Unrealized loss	$ 5,700,000
Pledged securities as collateral for public fund deposits and borrowings		226,700,000
Pledged securities, market value		$ 226,000,000
Number of debt securities with unrealized losses | security		99
Unrealized losses on debt securities in continuous loss position as percentage of total individual securities' amortized cost basis		1.10%
Unrealized losses on debt securities in continuous loss position as percentage of amortized cost basis of investment securities portfolio		0.70%
Number of debt securities in continuous loss position for over 12 months | security		8
Debt securities in a continuous loss position for over 12 months, amortized cost basis		$ 600,000
Debt securities in a continuous loss position for over 12 months, unrealized loss		$ 200,000
Number of securities with other than temporary impairment loss | security		0
Other than temporary impairment losses		$ 0	$ 100,000
Increases for additional credit losses on securities previously determined to be OTTI		0	$ 0
U.S. Government Agencies
Debt Securities, Available-for-sale [Line Items]
Securities with an amortized cost	160,000,000	116,732,000		169,986,000
Securities, available for sale	$ 152,900,000	$ 116,849,000		$ 169,658,000

Securities - Scheduled Maturiti

Securities - Scheduled Maturities of Securities by Contractual Maturity (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Amortized Cost
Due in one year or less	$ 452
Due after one year through five years	3,471
Due after five years through 10 years	100,367
Over 10 years	122,113
Subtotal	226,403
Amortized Cost	227,090	$ 237,728
Fair Value
Due in one year or less	454
Due after one year through five years	3,405
Due after five years through 10 years	99,918
Over 10 years	122,333
Subtotal	226,110
Fair Value	226,814	238,548
Amortized Cost
Due in one year or less	0
Due after one year through five years	0
Due after five years through 10 years	19,412
Over 10 years	133,921
Amortized Cost	153,333	0
Fair Value
Due in one year or less	0
Due after one year through five years	0
Due after five years through 10 years	19,297
Over 10 years	132,938
Fair Value	152,235	0
Mortgage-backed securities
Amortized Cost
Without single maturity date	687
Amortized Cost	687	1,208
Fair Value
Without single maturity date	704
Fair Value	$ 704	$ 1,239

Securities - Summary of Securit

Securities - Summary of Securities in Continuous Unrealized Loss Position (Details) $ in Thousands	Sep. 30, 2021USD ($)security	Dec. 31, 2020USD ($)security
Available for sale:
Less Than 12 Months, Number of Securities | security	76	30
Less Than 12 Months, Fair Value	$ 93,017	$ 141,807
Less Than 12 Months, Gross Unrealized Losses	$ (1,340)	$ (549)
12 Months or More, Number of Securities | security	8	10
12 Months or More, Fair Value	$ 480	$ 1,265
12 Months or More, Gross Unrealized Losses	$ (151)	$ (124)
Total, Number of Securities | security	84	40
Total, Fair Value	$ 93,497	$ 143,072
Total, Gross Unrealized Losses	$ (1,491)	$ (673)
Held to maturity:
Less Than 12 Months, Number of Securities | security	15
Less Than 12 Months, Fair Value	$ 147,429
Less Than 12 Months, Gross Unrealized Losses	$ (1,120)
12 Months or More, Number of Securities | security	0
12 Months or More, Fair Value	$ 0
12 Months or More, Gross Unrealized Losses	$ 0
Total, Number of Securities | security	15
Total, Fair Value	$ 147,429
Total, Gross Unrealized Losses	$ (1,120)
U.S. Treasuries
Available for sale:
Less Than 12 Months, Number of Securities | security	0	0
Less Than 12 Months, Fair Value	$ 0	$ 0
Less Than 12 Months, Gross Unrealized Losses	$ 0	$ 0
12 Months or More, Number of Securities | security	0	0
12 Months or More, Fair Value	$ 0	$ 0
12 Months or More, Gross Unrealized Losses	$ 0	$ 0
Total, Number of Securities | security	0	0
Total, Fair Value	$ 0	$ 0
Total, Gross Unrealized Losses	$ 0	$ 0
U.S. Government Agencies
Available for sale:
Less Than 12 Months, Number of Securities | security	2	12
Less Than 12 Months, Fair Value	$ 24,957	$ 131,455
Less Than 12 Months, Gross Unrealized Losses	$ (43)	$ (405)
12 Months or More, Number of Securities | security	0	0
12 Months or More, Fair Value	$ 0	$ 0
12 Months or More, Gross Unrealized Losses	$ 0	$ 0
Total, Number of Securities | security	2	12
Total, Fair Value	$ 24,957	$ 131,455
Total, Gross Unrealized Losses	$ (43)	$ (405)
Held to maturity:
Less Than 12 Months, Number of Securities | security	15
Less Than 12 Months, Fair Value	$ 147,429
Less Than 12 Months, Gross Unrealized Losses	$ (1,120)
12 Months or More, Number of Securities | security	0
12 Months or More, Fair Value	$ 0
12 Months or More, Gross Unrealized Losses	$ 0
Total, Number of Securities | security	15
Total, Fair Value	$ 147,429
Total, Gross Unrealized Losses	$ (1,120)
Corporate debt securities
Available for sale:
Less Than 12 Months, Number of Securities | security	73	17
Less Than 12 Months, Fair Value	$ 67,994	$ 10,286
Less Than 12 Months, Gross Unrealized Losses	$ (1,297)	$ (144)
12 Months or More, Number of Securities | security	2	4
12 Months or More, Fair Value	$ 471	$ 1,254
12 Months or More, Gross Unrealized Losses	$ (151)	$ (124)
Total, Number of Securities | security	75	21
Total, Fair Value	$ 68,465	$ 11,540
Total, Gross Unrealized Losses	$ (1,448)	$ (268)
Municipal bonds
Available for sale:
Less Than 12 Months, Number of Securities | security	1	1
Less Than 12 Months, Fair Value	$ 66	$ 66
Less Than 12 Months, Gross Unrealized Losses	$ 0	$ 0
12 Months or More, Number of Securities | security	0	0
12 Months or More, Fair Value	$ 0	$ 0
12 Months or More, Gross Unrealized Losses	$ 0	$ 0
Total, Number of Securities | security	1	1
Total, Fair Value	$ 66	$ 66
Total, Gross Unrealized Losses	$ 0	$ 0
Mortgage-backed securities
Available for sale:
Less Than 12 Months, Number of Securities | security	0	0
Less Than 12 Months, Fair Value	$ 0	$ 0
Less Than 12 Months, Gross Unrealized Losses	$ 0	$ 0
12 Months or More, Number of Securities | security	6	6
12 Months or More, Fair Value	$ 9	$ 11
12 Months or More, Gross Unrealized Losses	$ 0	$ 0
Total, Number of Securities | security	6	6
Total, Fair Value	$ 9	$ 11
Total, Gross Unrealized Losses	$ 0	$ 0

Securities - Other Than Tempora

Securities - Other Than Temporary Impairments (Details) - USD ($)	9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020
Other than Temporary Impairment, Credit Losses Recognized in Earnings [Roll Forward]
Beginning balance of credit losses at end of prior year	$ 100,000	$ 0
Other-than-temporary impairment credit losses on securities not previously OTTI	0	100,000
Increases for additional credit losses on securities previously determined to be OTTI	0	0
Reduction for increases in cash flows	0	0
Reduction due to credit impaired securities sold or fully settled	(100,000)	0
Ending balance of cumulative credit losses recognized in earnings at end of period	$ 0	$ 100,000

Securities - Exposure to Bond I

Securities - Exposure to Bond Issuers that Exceeded 10% of Stockholders' Equity (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Concentration Risk [Line Items]
Amortized Cost	$ 380,147	$ 238,548
Stockholders' Equity, Total
Concentration Risk [Line Items]
Amortized Cost	270,749
Fair Value	269,786
Stockholders' Equity, Total | Federal Home Loan Bank (FHLB)
Concentration Risk [Line Items]
Amortized Cost	33,327
Fair Value	33,306
Stockholders' Equity, Total | Federal Home Loan Mortgage Corporation (Freddie Mac-FHLMC)
Concentration Risk [Line Items]
Amortized Cost	95,209
Fair Value	94,507
Stockholders' Equity, Total | Federal Farm Credit Bank (FFCB)
Concentration Risk [Line Items]
Amortized Cost	142,213
Fair Value	$ 141,973

Loans - Components of Loan Port

Loans - Components of Loan Portfolio (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Balance
Total Loans before Unearned Income	$ 2,081,184	$ 1,849,172
Unearned Income	(7,723)	(5,037)
Total loans net of unearned income	$ 2,073,461	$ 1,844,135
As % of Category
As % of Category	100.00%	100.00%
Real Estate
Balance
Total Loans before Unearned Income	$ 1,433,858	$ 1,319,026
As % of Category
As % of Category	68.90%	71.40%
Real Estate | Construction & land development
Balance
Total Loans before Unearned Income	$ 165,090	$ 150,841
As % of Category
As % of Category	7.90%	8.20%
Real Estate | Farmland
Balance
Total Loans before Unearned Income	$ 28,008	$ 26,880
As % of Category
As % of Category	1.40%	1.40%
Real Estate | 1- 4 Family
Balance
Total Loans before Unearned Income	$ 287,668	$ 271,236
As % of Category
As % of Category	13.80%	14.70%
Real Estate | Multifamily
Balance
Total Loans before Unearned Income	$ 102,478	$ 45,932
As % of Category
As % of Category	4.90%	2.50%
Real Estate | Non-farm non-residential
Balance
Total Loans before Unearned Income	$ 850,614	$ 824,137
As % of Category
As % of Category	40.90%	44.60%
Non-Real Estate
Balance
Total Loans before Unearned Income	$ 647,326	$ 530,146
As % of Category
As % of Category	31.10%	28.60%
Non-Real Estate | Agricultural
Balance
Total Loans before Unearned Income	$ 36,215	$ 28,335
As % of Category
As % of Category	1.70%	1.50%
Non-Real Estate | Commercial and industrial
Balance
Total Loans before Unearned Income	$ 343,428	$ 353,028
As % of Category
As % of Category	16.50%	19.10%
PPP loans fully guaranteed by the SBA	$ 43,200	$ 92,300
Non-Real Estate | Consumer and other
Balance
Total Loans before Unearned Income	$ 267,683	$ 148,783
As % of Category
As % of Category	12.90%	8.00%
Equipment financing leases	$ 223,600	$ 104,100

Loans - Fixed and Floating Rate

Loans - Fixed and Floating Rate Loans by Contractual Maturity (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Financing receivables, fixed and floating rate loans by contractual maturity [Abstract]
One year or less	$ 334,656	$ 265,932
More than one to five years	1,222,820	1,108,617
More than five to 15 years	253,003	219,892
Over 15 years	252,954	239,155
Subtotal	2,063,433	1,833,596
Nonaccrual loans	17,751	15,576
Total Loans before Unearned Income	2,081,184	1,849,172
Unearned income	(7,723)	(5,037)
Total loans net of unearned income	2,073,461	1,844,135
Fixed
Financing receivables, fixed and floating rate loans by contractual maturity [Abstract]
One year or less	240,272	186,252
More than one to five years	813,968	740,358
More than five to 15 years	144,262	128,860
Over 15 years	174,645	146,830
Subtotal	1,373,147	1,202,300
Floating
Financing receivables, fixed and floating rate loans by contractual maturity [Abstract]
One year or less	94,384	79,680
More than one to five years	408,852	368,259
More than five to 15 years	108,741	91,032
Over 15 years	78,309	92,325
Subtotal	690,286	631,296
Loans at interest rate floor	$ 338,100	$ 305,000

Loans - Receivables Past Due (D

Loans - Receivables Past Due (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans before Unearned Income	$ 2,081,184	$ 1,849,172
Recorded Investment 90 Days Accruing	2,600	13,091
Unearned income	(7,723)	(5,037)
Total loans net of unearned income	2,073,461	1,844,135
Nonaccrual loans	17,751	15,576
30-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans net of unearned income	11,285	32,329
90 Days or Greater
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans net of unearned income	20,351	28,667
Total Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans net of unearned income	31,636	60,996
Current
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans net of unearned income	2,049,548	1,788,176
Real Estate
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans before Unearned Income	1,433,858	1,319,026
Recorded Investment 90 Days Accruing	2,079	11,045
Nonaccrual loans	14,040	11,154
Real Estate | 30-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans net of unearned income	9,190	30,347
Real Estate | 90 Days or Greater
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans net of unearned income	16,119	22,199
Real Estate | Total Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans net of unearned income	25,309	52,546
Real Estate | Current
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans net of unearned income	1,408,549	1,266,480
Real Estate | Construction & land development
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans before Unearned Income	165,090	150,841
Recorded Investment 90 Days Accruing	0	1,000
Nonaccrual loans	623	621
Real Estate | Construction & land development | 30-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans net of unearned income	1,039	8,088
Real Estate | Construction & land development | 90 Days or Greater
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans net of unearned income	623	1,621
Real Estate | Construction & land development | Total Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans net of unearned income	1,662	9,709
Real Estate | Construction & land development | Current
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans net of unearned income	163,428	141,132
Real Estate | Farmland
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans before Unearned Income	28,008	26,880
Recorded Investment 90 Days Accruing	0	0
Nonaccrual loans	791	857
Real Estate | Farmland | 30-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans net of unearned income	0	227
Real Estate | Farmland | 90 Days or Greater
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans net of unearned income	791	857
Real Estate | Farmland | Total Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans net of unearned income	791	1,084
Real Estate | Farmland | Current
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans net of unearned income	27,217	25,796
Real Estate | 1- 4 family
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans before Unearned Income	287,668	271,236
Recorded Investment 90 Days Accruing	1,340	4,980
Nonaccrual loans	3,034	2,227
Real Estate | 1- 4 family | 30-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans net of unearned income	2,519	6,050
Real Estate | 1- 4 family | 90 Days or Greater
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans net of unearned income	4,374	7,207
Real Estate | 1- 4 family | Total Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans net of unearned income	6,893	13,257
Real Estate | 1- 4 family | Current
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans net of unearned income	280,775	257,979
Real Estate | Multifamily
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans before Unearned Income	102,478	45,932
Recorded Investment 90 Days Accruing	0	366
Nonaccrual loans	0	0
Real Estate | Multifamily | 30-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans net of unearned income	258	190
Real Estate | Multifamily | 90 Days or Greater
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans net of unearned income	0	366
Real Estate | Multifamily | Total Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans net of unearned income	258	556
Real Estate | Multifamily | Current
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans net of unearned income	102,220	45,376
Real Estate | Non-farm non-residential
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans before Unearned Income	850,614	824,137
Recorded Investment 90 Days Accruing	739	4,699
Nonaccrual loans	9,592	7,449
Real Estate | Non-farm non-residential | 30-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans net of unearned income	5,374	15,792
Real Estate | Non-farm non-residential | 90 Days or Greater
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans net of unearned income	10,331	12,148
Real Estate | Non-farm non-residential | Total Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans net of unearned income	15,705	27,940
Real Estate | Non-farm non-residential | Current
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans net of unearned income	834,909	796,197
Non-Real Estate
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans before Unearned Income	647,326	530,146
Recorded Investment 90 Days Accruing	521	2,046
Nonaccrual loans	3,711	4,422
Non-Real Estate | 30-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans net of unearned income	2,095	1,982
Non-Real Estate | 90 Days or Greater
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans net of unearned income	4,232	6,468
Non-Real Estate | Total Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans net of unearned income	6,327	8,450
Non-Real Estate | Current
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans net of unearned income	640,999	521,696
Non-Real Estate | Agricultural
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans before Unearned Income	36,215	28,335
Recorded Investment 90 Days Accruing	0	67
Nonaccrual loans	2,416	3,472
Non-Real Estate | Agricultural | 30-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans net of unearned income	64	143
Non-Real Estate | Agricultural | 90 Days or Greater
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans net of unearned income	2,416	3,539
Non-Real Estate | Agricultural | Total Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans net of unearned income	2,480	3,682
Non-Real Estate | Agricultural | Current
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans net of unearned income	33,735	24,653
Non-Real Estate | Commercial and industrial
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans before Unearned Income	343,428	353,028
Recorded Investment 90 Days Accruing	521	1,856
Nonaccrual loans	616	701
Non-Real Estate | Commercial and industrial | 30-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans net of unearned income	1,178	663
Non-Real Estate | Commercial and industrial | 90 Days or Greater
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans net of unearned income	1,137	2,557
Non-Real Estate | Commercial and industrial | Total Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans net of unearned income	2,315	3,220
Non-Real Estate | Commercial and industrial | Current
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans net of unearned income	341,113	349,808
Non-Real Estate | Consumer and other
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans before Unearned Income	267,683	148,783
Recorded Investment 90 Days Accruing	0	123
Nonaccrual loans	679	249
Non-Real Estate | Consumer and other | 30-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans net of unearned income	853	1,176
Non-Real Estate | Consumer and other | 90 Days or Greater
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans net of unearned income	679	372
Non-Real Estate | Consumer and other | Total Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans net of unearned income	1,532	1,548
Non-Real Estate | Consumer and other | Current
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans net of unearned income	$ 266,151	$ 147,235

Loans - Nonaccrual Loans (Detai

Loans - Nonaccrual Loans (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Summary of nonaccrual loans by class [Abstract]
Nonaccrual loans	$ 17,751	$ 15,576
Real Estate
Summary of nonaccrual loans by class [Abstract]
Nonaccrual loans	14,040	11,154
Real Estate | Construction & land development
Summary of nonaccrual loans by class [Abstract]
Nonaccrual loans	623	621
Real Estate | Farmland
Summary of nonaccrual loans by class [Abstract]
Nonaccrual loans	791	857
Real Estate | 1- 4 family
Summary of nonaccrual loans by class [Abstract]
Nonaccrual loans	3,034	2,227
Real Estate | Multifamily
Summary of nonaccrual loans by class [Abstract]
Nonaccrual loans	0	0
Real Estate | Non-farm non-residential
Summary of nonaccrual loans by class [Abstract]
Nonaccrual loans	9,592	7,449
Non-Real Estate
Summary of nonaccrual loans by class [Abstract]
Nonaccrual loans	3,711	4,422
Non-Real Estate | Agricultural
Summary of nonaccrual loans by class [Abstract]
Nonaccrual loans	2,416	3,472
Non-Real Estate | Commercial and industrial
Summary of nonaccrual loans by class [Abstract]
Nonaccrual loans	616	701
Non-Real Estate | Consumer and other
Summary of nonaccrual loans by class [Abstract]
Nonaccrual loans	$ 679	$ 249

Loans - Credit Exposure of Port

Loans - Credit Exposure of Portfolio (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Credit exposure of loan portfolio by specific credit ratings [Abstract]
Total Loans before Unearned Income	$ 2,081,184	$ 1,849,172
Unearned income	(7,723)	(5,037)
Total loans net of unearned income	2,073,461	1,844,135
Pass
Credit exposure of loan portfolio by specific credit ratings [Abstract]
Total Loans before Unearned Income	1,865,489	1,699,909
Special Mention
Credit exposure of loan portfolio by specific credit ratings [Abstract]
Total Loans before Unearned Income	156,986	99,201
Substandard
Credit exposure of loan portfolio by specific credit ratings [Abstract]
Total Loans before Unearned Income	58,709	50,062
Doubtful
Credit exposure of loan portfolio by specific credit ratings [Abstract]
Total Loans before Unearned Income	0	0
Real Estate
Credit exposure of loan portfolio by specific credit ratings [Abstract]
Total Loans before Unearned Income	1,433,858	1,319,026
Real Estate | Pass
Credit exposure of loan portfolio by specific credit ratings [Abstract]
Total Loans before Unearned Income	1,265,343	1,206,075
Real Estate | Special Mention
Credit exposure of loan portfolio by specific credit ratings [Abstract]
Total Loans before Unearned Income	123,006	71,279
Real Estate | Substandard
Credit exposure of loan portfolio by specific credit ratings [Abstract]
Total Loans before Unearned Income	45,509	41,672
Real Estate | Doubtful
Credit exposure of loan portfolio by specific credit ratings [Abstract]
Total Loans before Unearned Income	0	0
Real Estate | Construction & land development
Credit exposure of loan portfolio by specific credit ratings [Abstract]
Total Loans before Unearned Income	165,090	150,841
Real Estate | Construction & land development | Pass
Credit exposure of loan portfolio by specific credit ratings [Abstract]
Total Loans before Unearned Income	132,007	139,032
Real Estate | Construction & land development | Special Mention
Credit exposure of loan portfolio by specific credit ratings [Abstract]
Total Loans before Unearned Income	31,721	10,785
Real Estate | Construction & land development | Substandard
Credit exposure of loan portfolio by specific credit ratings [Abstract]
Total Loans before Unearned Income	1,362	1,024
Real Estate | Construction & land development | Doubtful
Credit exposure of loan portfolio by specific credit ratings [Abstract]
Total Loans before Unearned Income	0	0
Real Estate | Farmland
Credit exposure of loan portfolio by specific credit ratings [Abstract]
Total Loans before Unearned Income	28,008	26,880
Real Estate | Farmland | Pass
Credit exposure of loan portfolio by specific credit ratings [Abstract]
Total Loans before Unearned Income	23,873	22,822
Real Estate | Farmland | Special Mention
Credit exposure of loan portfolio by specific credit ratings [Abstract]
Total Loans before Unearned Income	40	46
Real Estate | Farmland | Substandard
Credit exposure of loan portfolio by specific credit ratings [Abstract]
Total Loans before Unearned Income	4,095	4,012
Real Estate | Farmland | Doubtful
Credit exposure of loan portfolio by specific credit ratings [Abstract]
Total Loans before Unearned Income	0	0
Real Estate | 1- 4 family
Credit exposure of loan portfolio by specific credit ratings [Abstract]
Total Loans before Unearned Income	287,668	271,236
Real Estate | 1- 4 family | Pass
Credit exposure of loan portfolio by specific credit ratings [Abstract]
Total Loans before Unearned Income	265,737	251,315
Real Estate | 1- 4 family | Special Mention
Credit exposure of loan portfolio by specific credit ratings [Abstract]
Total Loans before Unearned Income	11,011	7,252
Real Estate | 1- 4 family | Substandard
Credit exposure of loan portfolio by specific credit ratings [Abstract]
Total Loans before Unearned Income	10,920	12,669
Real Estate | 1- 4 family | Doubtful
Credit exposure of loan portfolio by specific credit ratings [Abstract]
Total Loans before Unearned Income	0	0
Real Estate | Multifamily
Credit exposure of loan portfolio by specific credit ratings [Abstract]
Total Loans before Unearned Income	102,478	45,932
Real Estate | Multifamily | Pass
Credit exposure of loan portfolio by specific credit ratings [Abstract]
Total Loans before Unearned Income	92,330	36,146
Real Estate | Multifamily | Special Mention
Credit exposure of loan portfolio by specific credit ratings [Abstract]
Total Loans before Unearned Income	2,237	1,841
Real Estate | Multifamily | Substandard
Credit exposure of loan portfolio by specific credit ratings [Abstract]
Total Loans before Unearned Income	7,911	7,945
Real Estate | Multifamily | Doubtful
Credit exposure of loan portfolio by specific credit ratings [Abstract]
Total Loans before Unearned Income	0	0
Real Estate | Non-farm non-residential
Credit exposure of loan portfolio by specific credit ratings [Abstract]
Total Loans before Unearned Income	850,614	824,137
Real Estate | Non-farm non-residential | Pass
Credit exposure of loan portfolio by specific credit ratings [Abstract]
Total Loans before Unearned Income	751,396	756,760
Real Estate | Non-farm non-residential | Special Mention
Credit exposure of loan portfolio by specific credit ratings [Abstract]
Total Loans before Unearned Income	77,997	51,355
Real Estate | Non-farm non-residential | Substandard
Credit exposure of loan portfolio by specific credit ratings [Abstract]
Total Loans before Unearned Income	21,221	16,022
Real Estate | Non-farm non-residential | Doubtful
Credit exposure of loan portfolio by specific credit ratings [Abstract]
Total Loans before Unearned Income	0	0
Non-Real Estate
Credit exposure of loan portfolio by specific credit ratings [Abstract]
Total Loans before Unearned Income	647,326	530,146
Non-Real Estate | Pass
Credit exposure of loan portfolio by specific credit ratings [Abstract]
Total Loans before Unearned Income	600,146	493,834
Non-Real Estate | Special Mention
Credit exposure of loan portfolio by specific credit ratings [Abstract]
Total Loans before Unearned Income	33,980	27,922
Non-Real Estate | Substandard
Credit exposure of loan portfolio by specific credit ratings [Abstract]
Total Loans before Unearned Income	13,200	8,390
Non-Real Estate | Doubtful
Credit exposure of loan portfolio by specific credit ratings [Abstract]
Total Loans before Unearned Income	0	0
Non-Real Estate | Agricultural
Credit exposure of loan portfolio by specific credit ratings [Abstract]
Total Loans before Unearned Income	36,215	28,335
Non-Real Estate | Agricultural | Pass
Credit exposure of loan portfolio by specific credit ratings [Abstract]
Total Loans before Unearned Income	33,392	24,180
Non-Real Estate | Agricultural | Special Mention
Credit exposure of loan portfolio by specific credit ratings [Abstract]
Total Loans before Unearned Income	90	92
Non-Real Estate | Agricultural | Substandard
Credit exposure of loan portfolio by specific credit ratings [Abstract]
Total Loans before Unearned Income	2,733	4,063
Non-Real Estate | Agricultural | Doubtful
Credit exposure of loan portfolio by specific credit ratings [Abstract]
Total Loans before Unearned Income	0	0
Non-Real Estate | Commercial and industrial
Credit exposure of loan portfolio by specific credit ratings [Abstract]
Total Loans before Unearned Income	343,428	353,028
Non-Real Estate | Commercial and industrial | Pass
Credit exposure of loan portfolio by specific credit ratings [Abstract]
Total Loans before Unearned Income	300,576	321,957
Non-Real Estate | Commercial and industrial | Special Mention
Credit exposure of loan portfolio by specific credit ratings [Abstract]
Total Loans before Unearned Income	33,392	27,388
Non-Real Estate | Commercial and industrial | Substandard
Credit exposure of loan portfolio by specific credit ratings [Abstract]
Total Loans before Unearned Income	9,460	3,683
Non-Real Estate | Commercial and industrial | Doubtful
Credit exposure of loan portfolio by specific credit ratings [Abstract]
Total Loans before Unearned Income	0	0
Non-Real Estate | Consumer and other
Credit exposure of loan portfolio by specific credit ratings [Abstract]
Total Loans before Unearned Income	267,683	148,783
Non-Real Estate | Consumer and other | Pass
Credit exposure of loan portfolio by specific credit ratings [Abstract]
Total Loans before Unearned Income	266,178	147,697
Non-Real Estate | Consumer and other | Special Mention
Credit exposure of loan portfolio by specific credit ratings [Abstract]
Total Loans before Unearned Income	498	442
Non-Real Estate | Consumer and other | Substandard
Credit exposure of loan portfolio by specific credit ratings [Abstract]
Total Loans before Unearned Income	1,007	644
Non-Real Estate | Consumer and other | Doubtful
Credit exposure of loan portfolio by specific credit ratings [Abstract]
Total Loans before Unearned Income	$ 0	$ 0

Loans - Purchased Impaired Loan

Loans - Purchased Impaired Loans (Details) - USD ($) $ in Thousands	9 Months Ended		12 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities [Abstract]
Carry amount	$ 7,378		$ 9,155
Loans acquired in transfer not accounted for as debt securities, provision for loan losses	700		500
Purchased impaired loans
Balance, beginning of period	2,892	$ 3,647	3,647
Acquisition accretable yield	0	30
Accretion	(370)	(537)
Net transfers from nonaccretable difference to accretable yield	0	0
Balance, end of period	2,522	$ 3,140	2,892
Real Estate
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities [Abstract]
Carry amount	6,248		7,795
Real Estate | Construction & land development
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities [Abstract]
Carry amount	290		397
Real Estate | Farmland
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities [Abstract]
Carry amount	0		0
Real Estate | 1- 4 family
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities [Abstract]
Carry amount	2,687		4,102
Real Estate | Multifamily
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities [Abstract]
Carry amount	937		900
Real Estate | Non-farm non-residential
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities [Abstract]
Carry amount	2,334		2,396
Non-Real Estate
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities [Abstract]
Carry amount	1,130		1,360
Non-Real Estate | Agricultural
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities [Abstract]
Carry amount	323		343
Non-Real Estate | Commercial and industrial
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities [Abstract]
Carry amount	807		1,017
Non-Real Estate | Consumer and other
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities [Abstract]
Carry amount	$ 0		$ 0

Allowance for Loan Losses - Sum

Allowance for Loan Losses - Summary of Changes in Allowance for Loan Losses, by Portfolio Type (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020
Allowance for Loan and Lease Losses [Roll Forward]
Beginning allowance	$ 24,518	$ 10,929
Charge-offs	(1,458)	(1,763)
Recoveries	466	796
Provision	1,812	4,626
Ending allowance	25,338	14,588
Real Estate
Allowance for Loan and Lease Losses [Roll Forward]
Beginning allowance	20,043	7,815
Charge-offs	(237)	(890)
Recoveries	131	57
Provision	(474)	3,542
Ending allowance	19,463	10,524
Real Estate | Construction & land development
Allowance for Loan and Lease Losses [Roll Forward]
Beginning allowance	1,029	423
Charge-offs	0	(265)
Recoveries	0	0
Provision	(284)	300
Ending allowance	745	458
Real Estate | Farmland
Allowance for Loan and Lease Losses [Roll Forward]
Beginning allowance	462	50
Charge-offs	0	0
Recoveries	90	0
Provision	(74)	330
Ending allowance	478	380
Real Estate | 1- 4 family
Allowance for Loan and Lease Losses [Roll Forward]
Beginning allowance	2,510	1,027
Charge-offs	(174)	(108)
Recoveries	34	38
Provision	(486)	291
Ending allowance	1,884	1,248
Real Estate | Multifamily
Allowance for Loan and Lease Losses [Roll Forward]
Beginning allowance	978	1,038
Charge-offs	(12)	0
Recoveries	0	0
Provision	101	(245)
Ending allowance	1,067	793
Real Estate | Non-farm non-residential
Allowance for Loan and Lease Losses [Roll Forward]
Beginning allowance	15,064	5,277
Charge-offs	(51)	(517)
Recoveries	7	19
Provision	269	2,866
Ending allowance	15,289	7,645
Non-Real Estate
Allowance for Loan and Lease Losses [Roll Forward]
Beginning allowance	4,475	3,114
Charge-offs	(1,221)	(873)
Recoveries	335	739
Provision	2,286	1,084
Ending allowance	5,875	4,064
Non-Real Estate | Agricultural
Allowance for Loan and Lease Losses [Roll Forward]
Beginning allowance	181	95
Charge-offs	(147)	(60)
Recoveries	0	25
Provision	206	97
Ending allowance	240	157
Non-Real Estate | Commercial and industrial
Allowance for Loan and Lease Losses [Roll Forward]
Beginning allowance	2,802	1,909
Charge-offs	(89)	(240)
Recoveries	79	66
Provision	(493)	1,219
Ending allowance	2,299	2,954
Non-Real Estate | Consumer and other
Allowance for Loan and Lease Losses [Roll Forward]
Beginning allowance	1,490	1,110
Charge-offs	(985)	(573)
Recoveries	256	648
Provision	2,575	(290)
Ending allowance	3,336	895
Non-Real Estate | Unallocated
Allowance for Loan and Lease Losses [Roll Forward]
Beginning allowance	2	0
Charge-offs	0	0
Recoveries	0	0
Provision	(2)	58
Ending allowance	$ 0	$ 58

Allowance for Loan Losses - S_2

Allowance for Loan Losses - Summary of Allowance and Loans Individually and Collectively Evaluated for Impairment (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020	Sep. 30, 2020	Dec. 31, 2019
Financing Receivable, Allowance for Credit Loss, Additional Information [Abstract]
Allowance Individually Evaluated for Impairment	$ 2,992	$ 2,643
Allowance Individually Evaluated for Purchased Credit-Impairment	725	476
Allowance Collectively Evaluated for Impairment	21,621	21,399
Total Allowance for Credit Losses	25,338	24,518	$ 14,588	$ 10,929
Loans Individually Evaluated for Impairment	17,883	15,898
Loans Individually Evaluated for Purchased Credit-Impairment	7,378	9,155
Loans Collectively Evaluated for Impairment	2,055,923	1,824,119
Total Loans before Unearned Income	2,081,184	1,849,172
Unearned Income	(7,723)	(5,037)
Total loans net of unearned income	2,073,461	1,844,135
Real Estate
Financing Receivable, Allowance for Credit Loss, Additional Information [Abstract]
Allowance Individually Evaluated for Impairment	2,914	2,546
Allowance Individually Evaluated for Purchased Credit-Impairment	509	334
Allowance Collectively Evaluated for Impairment	16,040	17,163
Total Allowance for Credit Losses	19,463	20,043	10,524	7,815
Loans Individually Evaluated for Impairment	15,176	11,823
Loans Individually Evaluated for Purchased Credit-Impairment	6,248	7,795
Loans Collectively Evaluated for Impairment	1,412,434	1,299,408
Total Loans before Unearned Income	1,433,858	1,319,026
Real Estate | Construction & land development
Financing Receivable, Allowance for Credit Loss, Additional Information [Abstract]
Allowance Individually Evaluated for Impairment	0	0
Allowance Individually Evaluated for Purchased Credit-Impairment	0	0
Allowance Collectively Evaluated for Impairment	745	1,029
Total Allowance for Credit Losses	745	1,029	458	423
Loans Individually Evaluated for Impairment	0	0
Loans Individually Evaluated for Purchased Credit-Impairment	290	397
Loans Collectively Evaluated for Impairment	164,800	150,444
Total Loans before Unearned Income	165,090	150,841
Real Estate | Farmland
Financing Receivable, Allowance for Credit Loss, Additional Information [Abstract]
Allowance Individually Evaluated for Impairment	31	0
Allowance Individually Evaluated for Purchased Credit-Impairment	0	0
Allowance Collectively Evaluated for Impairment	447	462
Total Allowance for Credit Losses	478	462	380	50
Loans Individually Evaluated for Impairment	495	543
Loans Individually Evaluated for Purchased Credit-Impairment	0	0
Loans Collectively Evaluated for Impairment	27,513	26,337
Total Loans before Unearned Income	28,008	26,880
Real Estate | 1- 4 family
Financing Receivable, Allowance for Credit Loss, Additional Information [Abstract]
Allowance Individually Evaluated for Impairment	265	266
Allowance Individually Evaluated for Purchased Credit-Impairment	0	0
Allowance Collectively Evaluated for Impairment	1,619	2,244
Total Allowance for Credit Losses	1,884	2,510	1,248	1,027
Loans Individually Evaluated for Impairment	1,469	1,480
Loans Individually Evaluated for Purchased Credit-Impairment	2,687	4,102
Loans Collectively Evaluated for Impairment	283,512	265,654
Total Loans before Unearned Income	287,668	271,236
Real Estate | Multifamily
Financing Receivable, Allowance for Credit Loss, Additional Information [Abstract]
Allowance Individually Evaluated for Impairment	0	0
Allowance Individually Evaluated for Purchased Credit-Impairment	0	0
Allowance Collectively Evaluated for Impairment	1,067	978
Total Allowance for Credit Losses	1,067	978	793	1,038
Loans Individually Evaluated for Impairment	0	0
Loans Individually Evaluated for Purchased Credit-Impairment	937	900
Loans Collectively Evaluated for Impairment	101,541	45,032
Total Loans before Unearned Income	102,478	45,932
Real Estate | Non-farm non-residential
Financing Receivable, Allowance for Credit Loss, Additional Information [Abstract]
Allowance Individually Evaluated for Impairment	2,618	2,280
Allowance Individually Evaluated for Purchased Credit-Impairment	509	334
Allowance Collectively Evaluated for Impairment	12,162	12,450
Total Allowance for Credit Losses	15,289	15,064	7,645	5,277
Loans Individually Evaluated for Impairment	13,212	9,800
Loans Individually Evaluated for Purchased Credit-Impairment	2,334	2,396
Loans Collectively Evaluated for Impairment	835,068	811,941
Total Loans before Unearned Income	850,614	824,137
Non-Real Estate
Financing Receivable, Allowance for Credit Loss, Additional Information [Abstract]
Allowance Individually Evaluated for Impairment	78	97
Allowance Individually Evaluated for Purchased Credit-Impairment	216	142
Allowance Collectively Evaluated for Impairment	5,581	4,236
Total Allowance for Credit Losses	5,875	4,475	4,064	3,114
Loans Individually Evaluated for Impairment	2,707	4,075
Loans Individually Evaluated for Purchased Credit-Impairment	1,130	1,360
Loans Collectively Evaluated for Impairment	643,489	524,711
Total Loans before Unearned Income	647,326	530,146
Non-Real Estate | Agricultural
Financing Receivable, Allowance for Credit Loss, Additional Information [Abstract]
Allowance Individually Evaluated for Impairment	0	0
Allowance Individually Evaluated for Purchased Credit-Impairment	0	0
Allowance Collectively Evaluated for Impairment	240	181
Total Allowance for Credit Losses	240	181	157	95
Loans Individually Evaluated for Impairment	1,383	2,531
Loans Individually Evaluated for Purchased Credit-Impairment	323	343
Loans Collectively Evaluated for Impairment	34,509	25,461
Total Loans before Unearned Income	36,215	28,335
Non-Real Estate | Commercial and industrial
Financing Receivable, Allowance for Credit Loss, Additional Information [Abstract]
Allowance Individually Evaluated for Impairment	78	97
Allowance Individually Evaluated for Purchased Credit-Impairment	216	142
Allowance Collectively Evaluated for Impairment	2,005	2,563
Total Allowance for Credit Losses	2,299	2,802	2,954	1,909
Loans Individually Evaluated for Impairment	1,324	1,544
Loans Individually Evaluated for Purchased Credit-Impairment	807	1,017
Loans Collectively Evaluated for Impairment	341,297	350,467
Total Loans before Unearned Income	343,428	353,028
Non-Real Estate | Consumer and other
Financing Receivable, Allowance for Credit Loss, Additional Information [Abstract]
Allowance Individually Evaluated for Impairment	0	0
Allowance Individually Evaluated for Purchased Credit-Impairment	0	0
Allowance Collectively Evaluated for Impairment	3,336	1,490
Total Allowance for Credit Losses	3,336	1,490	895	1,110
Loans Individually Evaluated for Impairment	0	0
Loans Individually Evaluated for Purchased Credit-Impairment	0	0
Loans Collectively Evaluated for Impairment	267,683	148,783
Total Loans before Unearned Income	267,683	148,783
Non-Real Estate | Unallocated
Financing Receivable, Allowance for Credit Loss, Additional Information [Abstract]
Allowance Individually Evaluated for Impairment	0	0
Allowance Individually Evaluated for Purchased Credit-Impairment	0	0
Allowance Collectively Evaluated for Impairment	0	2
Total Allowance for Credit Losses	0	2	$ 58	$ 0
Loans Individually Evaluated for Impairment	0	0
Loans Individually Evaluated for Purchased Credit-Impairment	0	0
Loans Collectively Evaluated for Impairment	0	0
Total Loans before Unearned Income	$ 0	$ 0

Allowance for Loan Losses - Imp

Allowance for Loan Losses - Impaired Loans by Class (Details) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2021	Dec. 31, 2020
Impaired Loans with no related allowance:
Recorded Investment	$ 3,551	$ 5,413
Unpaid Principal Balance	3,866	5,575
Average Recorded Investment	3,619	5,703
Interest Income Recognized	82	128
Interest Income Cash Basis	88	119
Impaired Loans with an allowance recorded:
Recorded Investment	14,332	10,485
Unpaid Principal Balance	14,741	10,531
Related Allowance	2,992	2,643
Average Recorded Investment	14,537	9,500
Interest Income Recognized	218	144
Interest Income Cash Basis	201	142
Total Impaired Loans
Recorded Investment	17,883	15,898
Unpaid Principal Balance	18,607	16,106
Related Allowance	2,992	2,643
Average Recorded Investment	18,156	15,203
Interest Income Recognized	300	272
Interest Income Cash Basis	289	261
Real Estate
Impaired Loans with no related allowance:
Recorded Investment	1,693	2,281
Unpaid Principal Balance	1,722	2,313
Average Recorded Investment	1,716	2,288
Interest Income Recognized	59	80
Interest Income Cash Basis	63	72
Impaired Loans with an allowance recorded:
Recorded Investment	13,483	9,542
Unpaid Principal Balance	13,892	9,588
Related Allowance	2,914	2,546
Average Recorded Investment	13,646	8,519
Interest Income Recognized	197	65
Interest Income Cash Basis	161	85
Total Impaired Loans
Related Allowance	2,914	2,546
Real Estate | Construction & land development
Impaired Loans with no related allowance:
Recorded Investment	0	0
Unpaid Principal Balance	0	0
Average Recorded Investment	0	0
Interest Income Recognized	0	0
Interest Income Cash Basis	0	0
Impaired Loans with an allowance recorded:
Recorded Investment	0	0
Unpaid Principal Balance	0	0
Related Allowance	0	0
Average Recorded Investment	0	0
Interest Income Recognized	0	0
Interest Income Cash Basis	0	0
Total Impaired Loans
Related Allowance	0	0
Real Estate | Farmland
Impaired Loans with no related allowance:
Recorded Investment	0	543
Unpaid Principal Balance	0	552
Average Recorded Investment	0	543
Interest Income Recognized	0	0
Interest Income Cash Basis	0	0
Impaired Loans with an allowance recorded:
Recorded Investment	495	0
Unpaid Principal Balance	625	0
Related Allowance	31	0
Average Recorded Investment	521	0
Interest Income Recognized	0	0
Interest Income Cash Basis	0	0
Total Impaired Loans
Related Allowance	31	0
Real Estate | 1- 4 family
Impaired Loans with no related allowance:
Recorded Investment	501	511
Unpaid Principal Balance	531	534
Average Recorded Investment	504	527
Interest Income Recognized	0	0
Interest Income Cash Basis	0	0
Impaired Loans with an allowance recorded:
Recorded Investment	968	969
Unpaid Principal Balance	968	969
Related Allowance	265	266
Average Recorded Investment	969	969
Interest Income Recognized	42	5
Interest Income Cash Basis	44	5
Total Impaired Loans
Related Allowance	265	266
Real Estate | Multifamily
Impaired Loans with no related allowance:
Recorded Investment	0	0
Unpaid Principal Balance	0	0
Average Recorded Investment	0	0
Interest Income Recognized	0	0
Interest Income Cash Basis	0	0
Impaired Loans with an allowance recorded:
Recorded Investment	0	0
Unpaid Principal Balance	0	0
Related Allowance	0	0
Average Recorded Investment	0	0
Interest Income Recognized	0	0
Interest Income Cash Basis	0	0
Total Impaired Loans
Related Allowance	0	0
Real Estate | Non-farm non-residential
Impaired Loans with no related allowance:
Recorded Investment	1,192	1,227
Unpaid Principal Balance	1,191	1,227
Average Recorded Investment	1,212	1,218
Interest Income Recognized	59	80
Interest Income Cash Basis	63	72
Impaired Loans with an allowance recorded:
Recorded Investment	12,020	8,573
Unpaid Principal Balance	12,299	8,619
Related Allowance	2,618	2,280
Average Recorded Investment	12,156	7,550
Interest Income Recognized	155	60
Interest Income Cash Basis	117	80
Total Impaired Loans
Related Allowance	2,618	2,280
Non-Real Estate
Impaired Loans with no related allowance:
Recorded Investment	1,858	3,132
Unpaid Principal Balance	2,144	3,262
Average Recorded Investment	1,903	3,415
Interest Income Recognized	23	48
Interest Income Cash Basis	25	47
Impaired Loans with an allowance recorded:
Recorded Investment	849	943
Unpaid Principal Balance	849	943
Related Allowance	78	97
Average Recorded Investment	891	981
Interest Income Recognized	21	79
Interest Income Cash Basis	40	57
Total Impaired Loans
Related Allowance	78	97
Non-Real Estate | Agricultural
Impaired Loans with no related allowance:
Recorded Investment	1,383	2,531
Unpaid Principal Balance	1,669	2,661
Average Recorded Investment	1,422	2,594
Interest Income Recognized	0	0
Interest Income Cash Basis	0	0
Impaired Loans with an allowance recorded:
Recorded Investment	0	0
Unpaid Principal Balance	0	0
Related Allowance	0	0
Average Recorded Investment	0	0
Interest Income Recognized	0	0
Interest Income Cash Basis	0	0
Total Impaired Loans
Related Allowance	0	0
Non-Real Estate | Commercial and industrial
Impaired Loans with no related allowance:
Recorded Investment	475	601
Unpaid Principal Balance	475	601
Average Recorded Investment	481	821
Interest Income Recognized	23	48
Interest Income Cash Basis	25	47
Impaired Loans with an allowance recorded:
Recorded Investment	849	943
Unpaid Principal Balance	849	943
Related Allowance	78	97
Average Recorded Investment	891	981
Interest Income Recognized	21	79
Interest Income Cash Basis	40	57
Total Impaired Loans
Related Allowance	78	97
Non-Real Estate | Consumer and other
Impaired Loans with no related allowance:
Recorded Investment	0	0
Unpaid Principal Balance	0	0
Average Recorded Investment	0	0
Interest Income Recognized	0	0
Interest Income Cash Basis	0	0
Impaired Loans with an allowance recorded:
Recorded Investment	0	0
Unpaid Principal Balance	0	0
Related Allowance	0	0
Average Recorded Investment	0	0
Interest Income Recognized	0	0
Interest Income Cash Basis	0	0
Total Impaired Loans
Related Allowance	$ 0	$ 0

Allowance for Loan Losses - Age

Allowance for Loan Losses - Age Analysis of TDRs (Details) $ in Thousands	9 Months Ended
	Sep. 30, 2021USD ($)contractloan	Dec. 31, 2020USD ($)
Receivables [Abstract]
Financing receivable, modifications, number of contracts | contract	0
Troubled debt restructuring, number of contracts | loan	1
Troubled debt restructurings [Abstract]
Total TDRs	$ 3,449	$ 3,591
Nonaccrual
Troubled debt restructurings [Abstract]
Total TDRs	3,449	3,591
Accruing Loans, Current
Troubled debt restructurings [Abstract]
Total TDRs	0	0
Accruing Loans, 30-89 Days Past Due
Troubled debt restructurings [Abstract]
Total TDRs	0	0
Real Estate
Troubled debt restructurings [Abstract]
Total TDRs	3,449	3,591
Real Estate | Nonaccrual
Troubled debt restructurings [Abstract]
Total TDRs	3,449	3,591
Real Estate | Accruing Loans, Current
Troubled debt restructurings [Abstract]
Total TDRs	0	0
Real Estate | Accruing Loans, 30-89 Days Past Due
Troubled debt restructurings [Abstract]
Total TDRs	0	0
Real Estate | Construction & land development
Troubled debt restructurings [Abstract]
Total TDRs	0	0
Real Estate | Construction & land development | Nonaccrual
Troubled debt restructurings [Abstract]
Total TDRs	0	0
Real Estate | Construction & land development | Accruing Loans, Current
Troubled debt restructurings [Abstract]
Total TDRs	0	0
Real Estate | Construction & land development | Accruing Loans, 30-89 Days Past Due
Troubled debt restructurings [Abstract]
Total TDRs	0	0
Real Estate | Farmland
Troubled debt restructurings [Abstract]
Total TDRs	0	0
Real Estate | Farmland | Nonaccrual
Troubled debt restructurings [Abstract]
Total TDRs	0	0
Real Estate | Farmland | Accruing Loans, Current
Troubled debt restructurings [Abstract]
Total TDRs	0	0
Real Estate | Farmland | Accruing Loans, 30-89 Days Past Due
Troubled debt restructurings [Abstract]
Total TDRs	0	0
Real Estate | 1- 4 family
Troubled debt restructurings [Abstract]
Total TDRs	0	0
Real Estate | 1- 4 family | Nonaccrual
Troubled debt restructurings [Abstract]
Total TDRs	0	0
Real Estate | 1- 4 family | Accruing Loans, Current
Troubled debt restructurings [Abstract]
Total TDRs	0	0
Real Estate | 1- 4 family | Accruing Loans, 30-89 Days Past Due
Troubled debt restructurings [Abstract]
Total TDRs	0	0
Real Estate | Multifamily
Troubled debt restructurings [Abstract]
Total TDRs	0	0
Real Estate | Multifamily | Nonaccrual
Troubled debt restructurings [Abstract]
Total TDRs	0	0
Real Estate | Multifamily | Accruing Loans, Current
Troubled debt restructurings [Abstract]
Total TDRs	0	0
Real Estate | Multifamily | Accruing Loans, 30-89 Days Past Due
Troubled debt restructurings [Abstract]
Total TDRs	0	0
Real Estate | Non-farm non-residential
Troubled debt restructurings [Abstract]
Total TDRs	3,449	3,591
Real Estate | Non-farm non-residential | Nonaccrual
Troubled debt restructurings [Abstract]
Total TDRs	3,449	3,591
Real Estate | Non-farm non-residential | Accruing Loans, Current
Troubled debt restructurings [Abstract]
Total TDRs	0	0
Real Estate | Non-farm non-residential | Accruing Loans, 30-89 Days Past Due
Troubled debt restructurings [Abstract]
Total TDRs	0	0
Non-Real Estate
Troubled debt restructurings [Abstract]
Total TDRs	0	0
Non-Real Estate | Nonaccrual
Troubled debt restructurings [Abstract]
Total TDRs	0	0
Non-Real Estate | Accruing Loans, Current
Troubled debt restructurings [Abstract]
Total TDRs	0	0
Non-Real Estate | Accruing Loans, 30-89 Days Past Due
Troubled debt restructurings [Abstract]
Total TDRs	0	0
Non-Real Estate | Agricultural
Troubled debt restructurings [Abstract]
Total TDRs	0	0
Non-Real Estate | Agricultural | Nonaccrual
Troubled debt restructurings [Abstract]
Total TDRs	0	0
Non-Real Estate | Agricultural | Accruing Loans, Current
Troubled debt restructurings [Abstract]
Total TDRs	0	0
Non-Real Estate | Agricultural | Accruing Loans, 30-89 Days Past Due
Troubled debt restructurings [Abstract]
Total TDRs	0	0
Non-Real Estate | Commercial and industrial
Troubled debt restructurings [Abstract]
Total TDRs	0	0
Non-Real Estate | Commercial and industrial | Nonaccrual
Troubled debt restructurings [Abstract]
Total TDRs	0	0
Non-Real Estate | Commercial and industrial | Accruing Loans, Current
Troubled debt restructurings [Abstract]
Total TDRs	0	0
Non-Real Estate | Commercial and industrial | Accruing Loans, 30-89 Days Past Due
Troubled debt restructurings [Abstract]
Total TDRs	0	0
Non-Real Estate | Consumer and other
Troubled debt restructurings [Abstract]
Total TDRs	0	0
Non-Real Estate | Consumer and other | Nonaccrual
Troubled debt restructurings [Abstract]
Total TDRs	0	0
Non-Real Estate | Consumer and other | Accruing Loans, Current
Troubled debt restructurings [Abstract]
Total TDRs	0	0
Non-Real Estate | Consumer and other | Accruing Loans, 30-89 Days Past Due
Troubled debt restructurings [Abstract]
Total TDRs	$ 0	$ 0

Allowance for Loan Losses - TDR

Allowance for Loan Losses - TDR Activity (Details) $ in Thousands	9 Months Ended
	Sep. 30, 2021USD ($)
TDR activity [Roll Forward]
Beginning balance	$ 3,591
New TDRs	0
Charge-offs post-modification	0
Transferred to ORE	0
Paydowns	(183)
Construction to permanent financing	0
Restructured to market terms	0
Other adjustments	41
Ending balance	3,449
Real Estate
TDR activity [Roll Forward]
Beginning balance	3,591
New TDRs	0
Charge-offs post-modification	0
Transferred to ORE	0
Paydowns	(183)
Construction to permanent financing	0
Restructured to market terms	0
Other adjustments	41
Ending balance	3,449
Real Estate | Construction & land development
TDR activity [Roll Forward]
Beginning balance	0
New TDRs	0
Charge-offs post-modification	0
Transferred to ORE	0
Paydowns	0
Construction to permanent financing	0
Restructured to market terms	0
Other adjustments	0
Ending balance	0
Real Estate | Farmland
TDR activity [Roll Forward]
Beginning balance	0
New TDRs	0
Charge-offs post-modification	0
Transferred to ORE	0
Paydowns	0
Construction to permanent financing	0
Restructured to market terms	0
Other adjustments	0
Ending balance	0
Real Estate | 1- 4 family
TDR activity [Roll Forward]
Beginning balance	0
New TDRs	0
Charge-offs post-modification	0
Transferred to ORE	0
Paydowns	0
Construction to permanent financing	0
Restructured to market terms	0
Other adjustments	0
Ending balance	0
Real Estate | Multifamily
TDR activity [Roll Forward]
Beginning balance	0
New TDRs	0
Charge-offs post-modification	0
Transferred to ORE	0
Paydowns	0
Construction to permanent financing	0
Restructured to market terms	0
Other adjustments	0
Ending balance	0
Real Estate | Non-farm non-residential
TDR activity [Roll Forward]
Beginning balance	3,591
New TDRs	0
Charge-offs post-modification	0
Transferred to ORE	0
Paydowns	(183)
Construction to permanent financing	0
Restructured to market terms	0
Other adjustments	41
Ending balance	3,449
Non-Real Estate
TDR activity [Roll Forward]
Beginning balance	0
New TDRs	0
Charge-offs post-modification	0
Transferred to ORE	0
Paydowns	0
Construction to permanent financing	0
Restructured to market terms	0
Other adjustments	0
Ending balance	0
Non-Real Estate | Agricultural
TDR activity [Roll Forward]
Beginning balance	0
New TDRs	0
Charge-offs post-modification	0
Transferred to ORE	0
Paydowns	0
Construction to permanent financing	0
Restructured to market terms	0
Other adjustments	0
Ending balance	0
Non-Real Estate | Commercial and industrial
TDR activity [Roll Forward]
Beginning balance	0
New TDRs	0
Charge-offs post-modification	0
Transferred to ORE	0
Paydowns	0
Construction to permanent financing	0
Restructured to market terms	0
Other adjustments	0
Ending balance	0
Non-Real Estate | Consumer and other
TDR activity [Roll Forward]
Beginning balance	0
New TDRs	0
Charge-offs post-modification	0
Transferred to ORE	0
Paydowns	0
Construction to permanent financing	0
Restructured to market terms	0
Other adjustments	0
Ending balance	$ 0

Goodwill and Other Intangible_2

Goodwill and Other Intangible Assets (Details) - USD ($)	9 Months Ended
	Sep. 30, 2021	Dec. 31, 2020
Finite-Lived Intangible Assets [Line Items]
Goodwill	$ 12,900,000	$ 12,900,000
Impairment charges recognized on the company's intangible assets	0
Decrease in loan servicing assets	30,000
Loan servicing assets	$ 800,000
Core Deposits
Finite-Lived Intangible Assets [Line Items]
Weighted-average amortization period	7 years 6 months

Other Real Estate (ORE) (Detail

Other Real Estate (ORE) (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Real Estate Owned Acquired by Foreclosure
Residential	$ 2,894	$ 2,645
Allowance	(363)	(405)
Net Other Real Estate Owned and Foreclosed Property	2,531	2,240
Residential
Real Estate Owned Acquired by Foreclosure
Residential	1,043	131
Real Estate | Construction & land development
Real Estate Owned Acquired by Foreclosure
Residential	0	311
Real Estate | Non-farm non-residential
Real Estate Owned Acquired by Foreclosure
Residential	$ 1,851	$ 2,203

Other Real Estate (ORE) - Narra

Other Real Estate (ORE) - Narrative (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Real Estate [Line Items]
Other real estate owned net carrying amount	$ 2,531	$ 2,240
Outstanding balance	2,894	2,645
Allowance for credit losses on other real estate	363	$ 405
Real Estate | 1- 4 family
Real Estate [Line Items]
Loans in process of foreclosure	$ 1,700

Commitments and Contingencies -

Commitments and Contingencies - Notional Amounts of Financial Instruments with Off-Balance Sheet Risk (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Commitments to Extend Credit
Off-balance sheet commitments [Abstract]
Notional value	$ 202,492	$ 154,047
Unfunded Commitments under lines of credit
Off-balance sheet commitments [Abstract]
Notional value	212,778	169,151
Commercial and Standby letters of credit
Off-balance sheet commitments [Abstract]
Notional value	$ 13,722	$ 11,728

Commitment and Contingencies -

Commitment and Contingencies - Narrative (Details) $ in Millions	3 Months Ended
	Sep. 30, 2021USD ($)
Commitments and Contingencies Disclosure [Abstract]
Litigation settlement, amount	$ 1.1
Insurance coverage receivable	$ 0.9

Fair Value Measurements - Asset

Fair Value Measurements - Assets Measured on Recurring Basis (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities, available for sale	$ 226,814	$ 238,548
Fair Value, Measurements, Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities, available for sale	226,814	238,548
Fair Value, Measurements, Recurring | Level 1: Quoted Prices in Active Markets For Identical Assets
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities, available for sale	0	3,000
Fair Value, Measurements, Recurring | Level 2: Significant Other Observable Inputs
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities, available for sale	213,448	209,359
Fair Value, Measurements, Recurring | Level 3: Significant Unobservable Inputs
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities, available for sale	$ 13,366	$ 26,189

Fair Value Measurements - Narra

Fair Value Measurements - Narrative (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2021	Mar. 31, 2021	Dec. 31, 2020
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities, available for sale	$ 226,814		$ 238,548
Held-to-maturity	153,333		0
U.S. Government Treasuries (U.S.)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities, available for sale	0		3,000
U.S. Government Agencies
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities, available for sale	116,849	$ 152,900	169,658
Held-to-maturity	153,333		0
Corporate debt securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities, available for sale	99,393		36,489
Fair Value, Measurements, Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities, available for sale	226,814		238,548
Fair Value, Measurements, Recurring | U.S. Government Agencies
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Held-to-maturity	152,900
Fair Value, Measurements, Recurring | Corporate debt securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Transfer out of level 3 securities	1,800
Fair Value, Measurements, Recurring | Municipal securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Transfer out of level 3 securities	3,100
Fair Value, Measurements, Recurring | Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities, available for sale	0		$ 3,000
Fair Value, Measurements, Recurring | Level 1 | U.S. Government Treasuries (U.S.)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities, available for sale	$ 3,000

Fair Value Measurements - Unobs

Fair Value Measurements - Unobservable Input Reconciliation (Details) $ in Thousands	9 Months Ended
	Sep. 30, 2021USD ($)
Level 3 Changes
Balance, beginning of year	$ 26,189
Total gains or losses (realized/unrealized):
Included in earnings	0
Included in other comprehensive income	(245)
Purchases, sales, issuances and settlements, net	(7,734)
Transfers in and/or out of Level 3	(4,844)
Balance as of end of period	$ 13,366

Fair Value Measurements - Nonre

Fair Value Measurements - Nonrecurring (Details) - Fair Value, Measurements, Nonrecurring - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impaired Loans	$ 17,768	$ 7,842
Other Real Estate Owned	2,531	2,240
Level 1: Quoted Prices in Active Markets For Identical Assets
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impaired Loans	0	0
Other Real Estate Owned	0	0
Level 2: Significant Other Observable Inputs
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impaired Loans	0	0
Other Real Estate Owned	959	363
Level 3: Significant Unobservable Inputs
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impaired Loans	17,768	7,842
Other Real Estate Owned	$ 1,572	$ 1,877

Fair Value Measurements - Sched

Fair Value Measurements - Schedule Of Assets and Liabilities Measured at Fair Value (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Assets
Securities, available for sale	$ 226,814	$ 238,548
Securities, held for maturity	153,333	0
Carrying Amount
Assets
Federal funds sold	160	702
Securities, available for sale	226,814	238,548
Securities, held for maturity	153,333	0
Loans held for sale	0
Loans, net	2,048,123	1,819,617
Cash surrender value of BOLI	5,532	5,427
Accrued interest receivable	14,097	11,933
Liabilities
Deposits	2,544,374	2,166,318
Short-term borrowings	0	50,000
Repurchase agreements	6,079	6,121
Accrued interest payable	4,304	5,292
Long-term advances from Federal Home Loan Bank	3,248	3,366
Senior long-term debt	25,981	42,366
Junior subordinated debentures	14,807	14,777
Carrying Amount | Cash and due from banks
Assets
Cash and due from banks	269,617	298,903
Fair Value Measurements
Assets
Federal funds sold	160	702
Securities, available for sale	226,814	238,548
Securities, held for maturity	152,235	0
Loans held for sale	0
Loans, net	2,057,328	1,846,738
Cash surrender value of BOLI	5,532	5,427
Accrued interest receivable	14,097	11,933
Liabilities
Deposits	2,556,316	2,179,004
Short-term borrowings	0	50,000
Repurchase agreements	6,105	6,154
Accrued interest payable	4,304	5,292
Long-term advances from Federal Home Loan Bank	3,248	3,366
Senior long-term debt	26,000	42,408
Junior subordinated debentures	15,000	14,452
Fair Value Measurements | Cash and due from banks
Assets
Cash and due from banks	269,617	298,903
Level 1 | Fair Value Measurements
Assets
Federal funds sold	160	702
Securities, available for sale	0	3,000
Securities, held for maturity	0	0
Loans held for sale	0
Loans, net	0	0
Cash surrender value of BOLI	0	0
Accrued interest receivable	0	0
Liabilities
Deposits	0	0
Short-term borrowings	0	0
Repurchase agreements	0	0
Accrued interest payable	0	0
Long-term advances from Federal Home Loan Bank	0	0
Senior long-term debt	0	0
Junior subordinated debentures	0	0
Level 1 | Fair Value Measurements | Cash and due from banks
Assets
Cash and due from banks	269,617	298,903
Level 2 | Fair Value Measurements
Assets
Federal funds sold	0	0
Securities, available for sale	213,448	209,359
Securities, held for maturity	152,235	0
Loans held for sale	0
Loans, net	0	0
Cash surrender value of BOLI	0	0
Accrued interest receivable	0	0
Liabilities
Deposits	0	0
Short-term borrowings	0	0
Repurchase agreements	0	0
Accrued interest payable	0	0
Long-term advances from Federal Home Loan Bank	0	0
Senior long-term debt	0	0
Junior subordinated debentures	0	0
Level 2 | Fair Value Measurements | Cash and due from banks
Assets
Cash and due from banks	0	0
Level 3 | Fair Value Measurements
Assets
Federal funds sold	0	0
Securities, available for sale	13,366	26,189
Securities, held for maturity	0	0
Loans held for sale	0
Loans, net	2,057,328	1,846,738
Cash surrender value of BOLI	5,532	5,427
Accrued interest receivable	14,097	11,933
Liabilities
Deposits	2,556,316	2,179,004
Short-term borrowings	0	50,000
Repurchase agreements	6,105	6,154
Accrued interest payable	4,304	5,292
Long-term advances from Federal Home Loan Bank	3,248	3,366
Senior long-term debt	26,000	42,408
Junior subordinated debentures	15,000	14,452
Level 3 | Fair Value Measurements | Cash and due from banks
Assets
Cash and due from banks	$ 0	$ 0