County Bancorp (ICBK) 10-Q 7 May 21 2021 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Mar. 31, 2021	May 07, 2021
Cover [Abstract]
Entity Registrant Name	COUNTY BANCORP, INC.
Entity Central Index Key	0001470205
Trading Symbol	ICBK
Current Fiscal Year End Date	--12-31
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Document Type	10-Q
Document Period End Date	Mar. 31, 2021
Amendment Flag	false
Document Fiscal Year Focus	2021
Document Fiscal Period Focus	Q1
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity File Number	001-36808
Entity Tax Identification Number	39-1850431
Entity Address, Address Line One	2400 South 44th Street
Entity Address, City or Town	Manitowoc
Entity Address, State or Province	WI
Entity Address, Postal Zip Code	54221
City Area Code	920
Local Phone Number	686-9998
Entity Incorporation, State or Country Code	WI
Title of 12(b) Security	Common stock, $0.01 par value
Security Exchange Name	NASDAQ
Document Quarterly Report	true
Document Transition Report	false
Entity Common Stock, Shares Outstanding		6,078,216

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020
ASSETS
Cash and cash equivalents	$ 17,404	$ 19,084
Interest earning cash at other financial institutions	416	416
Securities available-for-sale, at fair value	385,240	352,854
FHLB Stock	5,875	5,758
Loans held for sale	5,788	35,976
Loans, net of allowance for loan losses of $15,082 as of March 31, 2021; $14,808 as of December 31, 2020	996,582	981,477
Premises and equipment, net	17,177	14,898
Loan servicing rights	18,864	18,396
Other real estate owned, net	739	1,077
Cash surrender value of bank owned life insurance	31,475	31,275
Accrued interest receivable and other assets	11,739	11,093
Total assets	1,491,328	1,472,358
Deposits:
Noninterest-bearing	139,838	163,202
Interest-bearing	958,690	877,624
Total deposits	1,098,528	1,040,826
Other borrowings	48,674	49,006
Advances from FHLB	100,000	129,000
Subordinated debentures	67,179	67,111
Deferred tax liability, net	324	2,302
Accrued interest payable and other liabilities	10,286	12,337
Total liabilities	1,324,991	1,300,582
SHAREHOLDERS' EQUITY
Preferred stock- $1,000 stated value; 15,000 shares authorized; 8,000 shares issued	8,000	8,000
Common stock - $0.01 par value; 50,000,000 authorized; 7,226,232 shares issued and 6,094,450 shares outstanding as of March 31, 2021; 7,212,727 shares issued and 6,197,965 shares outstanding as of December 31, 2020	29	29
Surplus	55,691	55,346
Retained earnings	121,939	118,712
Treasury stock, at cost; 1,131,782 shares at March 31, 2021; 1,014,762 shares at December 31, 2020	(20,119)	(17,606)
Accumulated other comprehensive income	797	7,295
Total shareholders' equity	166,337	171,776
Total liabilities and shareholders' equity	1,491,328	1,472,358
Core Deposit
ASSETS
Core deposit intangible, net of accumulated amortization of $1,772 as of March 31, 2021; $1,747 as of December 31, 2020	$ 29	$ 54

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020
Allowance for loan losses	$ 15,082	$ 14,808
Preferred Stock, stated value	$ 1,000	$ 1,000
Preferred Stock, shares authorized	15,000	15,000
Preferred Stock, shares issued	8,000	8,000
Common Stock, par value	$ 0.01	$ 0.01
Common Stock, shares authorized	50,000,000	50,000,000
Common Stock, shares issued	7,226,232	7,212,727
Common Stock, shares outstanding	6,094,450	6,197,965
Treasury Stock, shares	1,131,782	1,014,762
Core Deposit
Accumulated amortization	$ 1,772	$ 1,747

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited) - USD ($) $ in Thousands		3 Months Ended
		Mar. 31, 2021	Mar. 31, 2020
INTEREST AND DIVIDEND INCOME
Loans, including fees		$ 11,523	$ 12,582	[1]
Taxable securities		1,887	1,282	[1]
Tax-exempt securities		246	6	[1]
Federal funds sold and other		59	225	[1]
Total interest and dividend income		13,715	14,095	[1]
INTEREST EXPENSE
Deposits		2,070	4,347	[1]
FHLB advances and other borrowed funds		321	244	[1]
Subordinated debentures		1,106	706	[1]
Total interest expense		3,497	5,297	[1]
Net interest income		10,218	8,798	[1]
Provision for loan losses		242	2,218	[1]
Net interest income after provision for loan losses		9,976	6,580	[1]
NON-INTEREST INCOME
Crop insurance commission		301	229	[1]
Gain on sale of loans		1,680	543	[1]
Other		573	203	[1]
Total non-interest income		3,712	2,703	[1]
NON-INTEREST EXPENSE
Employee compensation and benefits		5,582	5,260	[1]
Occupancy		279	354	[1]
Information processing		661	670	[1]
Professional fees		802	401	[1]
Writedown of other real estate owned	[1]		1,360
Goodwill impairment	[1]		5,038
Other		1,440	1,935	[1]
Total non-interest expense		8,764	15,018	[1]
Income (loss) before income taxes		4,924	(5,735)	[1]
Income tax expense (benefit)		996	(547)	[1]
NET INCOME (LOSS)		3,928	(5,188)	[1]
Less: Cash dividends declared on preferred stock		(81)	(108)	[1]
NET INCOME (LOSS) ATTRIBUTABLE TO COMMON SHAREHOLDERS		$ 3,847	$ (5,296)	[1]
NET INCOME (LOSS) PER SHARE:
Basic		$ 0.62	$ (0.79)	[1]
Diluted		0.62	(0.78)	[1]
Dividends paid per share		$ 0.10	$ 0.07	[1]
Services Charges
NON-INTEREST INCOME
Non-interest income		$ 119	$ 113	[1]
Loan Servicing Fees, Net
NON-INTEREST INCOME
Non-interest income		$ 1,039	$ 1,615	[1]
[1]	Amounts reclassed to current classifications from original presentation

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Statement Of Income And Comprehensive Income [Abstract]
Net income (loss)	$ 3,928	$ (5,188)	[1]
Other comprehensive income:
Unrealized gain (loss) on securities available-for-sale	(9,668)	3,447
Income tax benefit (expense)	2,633	(939)
Total other comprehensive income (loss) on securities available-for-sale	(7,035)	2,508
Unrealized gain (loss) on derivatives arising during the period	738	(1,194)
Income tax benefit (expense)	(201)	325
Total other comprehensive income (loss) on derivatives	537	(869)
Total other comprehensive income (loss)	(6,498)	1,639
Comprehensive loss	$ (2,570)	$ (3,549)
[1]	Amounts reclassed to current classifications from original presentation

CONSOLIDATED STATEMENTS OF SHAR

CONSOLIDATED STATEMENTS OF SHAREHOLDERS' EQUITY (Unaudited) - USD ($) $ in Thousands	Total		Preferred Stock	Common Stock	Surplus	Retained Earnings	Treasury Stock	Accumulated Other Comprehensive Income
Balance at Dec. 31, 2019	$ 174,513		$ 8,000	$ 28	$ 54,122	$ 115,595	$ (5,030)	$ 1,798
Net income (loss)	(5,188)	[1]				(5,188)
Other comprehensive income (loss)	1,639							1,639
Stock compensation expense	314				314
Cash dividends declared on common stock	(466)					(466)
Cash dividends declared on preferred stock	(108)					(108)
Treasury stock purchases	(5,853)						(5,853)
Proceeds from exercise of common stock options	195				195
Balance at Mar. 31, 2020	165,046		8,000	28	54,631	109,833	(10,883)	3,437
Balance at Dec. 31, 2020	171,776		8,000	29	55,346	118,712	(17,606)	7,295
Net income (loss)	3,928					3,928
Other comprehensive income (loss)	(6,498)							(6,498)
Stock compensation expense	273				273
Cash dividends declared on common stock	(620)					(620)
Cash dividends declared on preferred stock	(81)					(81)
Treasury stock purchases	(2,513)						(2,513)
Proceeds from exercise of common stock options	72				72
Balance at Mar. 31, 2021	$ 166,337		$ 8,000	$ 29	$ 55,691	$ 121,939	$ (20,119)	$ 797
[1]	Amounts reclassed to current classifications from original presentation

CONSOLIDATED STATEMENTS OF SH_2

CONSOLIDATED STATEMENTS OF SHAREHOLDERS' EQUITY (Parenthetical) - shares	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Statement Of Stockholders Equity [Abstract]
Treasury stock purchase, shares	117,020	255,650
Options, exercised	6,206	14,590

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($) $ in Thousands		3 Months Ended
		Mar. 31, 2021	Mar. 31, 2020
Cash flows from operating activities
Net income (loss)		$ 3,928	$ (5,188)	[1]
Adjustments to reconcile net income to cash provided by operating activities:
Depreciation and amortization of premises and equipment		309	345
Amortization of core deposit intangible		25	54
Amortization of subordinated debentures discount		68	38
Impairment of goodwill	[1]		5,038
Provision for loan losses		242	2,218	[1]
Realized loss (gain) on sales of premises and equipment		(5)	350
Realized loss on sales of other real estate owned		17	4
Writedown of other real estate owned	[1]		1,360
Increase in cash surrender value of bank owned life insurance		(200)	(156)
Deferred income tax expense (benefit)		656	(253)
Stock compensation expense		273	314
Net amortization of securities		488	171
Net change in:
Accrued interest receivable and other assets		(646)	(1,103)
Loans held for sale		30,188	(12,237)
Loan servicing rights		(468)	(1,218)
Accrued interest payable and other liabilities		(1,514)	(2,314)
Net cash provided by (used in) operating activities		33,361	(12,577)
Cash flows from investing activities
Proceeds from maturities, principal repayments, and call of securities available-for-sale		7,961	5,315
Purchases of securities available-for-sale		(50,504)	(89,455)
Purchase of FHLB stock		117	3,275
Purchase of bank owned life insurance			(10,000)
Loan originations and principal collections, net		(15,347)	23,399
Proceeds from sales of premises and equipment		18	1,381
Purchases of premises and equipment		(2,601)	(1,849)
Proceeds from sales of other real estate owned		321	910
Net cash used in investing activities		(60,269)	(73,574)
Cash flows from financing activities
Net increase (decrease) in demand and savings deposits		83,691	(33,756)
Net decrease in certificates of deposits		(25,989)	(47,726)
Net change in other borrowings		(332)	1,399
Proceeds from FHLB advances		162,000	255,000
Repayment of FHLB advances		(191,000)	(190,000)
Payments to acquire treasury stock		(2,513)	(5,853)
Proceeds from issuance of common stock		72	195
Dividends paid on common stock		(620)	(466)
Dividends paid on preferred stock		(81)	(108)
Net cash provided by (used in) financing activities		25,228	(21,315)
Net change in cash and cash equivalents		(1,680)	(107,466)
Cash and cash equivalents, beginning of period		19,500	129,011
Cash and cash equivalents, end of period		17,820	21,545
Cash paid during the period for:
Interest		$ 3,458	$ 3,774
[1]	Amounts reclassed to current classifications from original presentation

BASIS OF PRESENTATION

BASIS OF PRESENTATION	3 Months Ended
	Mar. 31, 2021
Accounting Policies [Abstract]
BASIS OF PRESENTATION	NOTE 1 – BASIS OF PRESENTATION The unaudited consolidated financial statements of County Bancorp, Inc. (“we,” “us,” ”our,” or the “Company”) and its subsidiaries, including Investors Community Bank (the “Bank”), have been prepared, in the opinion of management, to reflect all adjustments necessary for a fair presentation of the financial position, results of operations, and cash flows as of and for the three and three months ended March 31, 2021. The results of operations for the three months ended March 31, 2021 may not necessarily be indicative of the results to be expected for the year ending December 31, 2021, or for any other period. Management of the Company is required to make estimates and assumptions which affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities as of the date of the financial statements, as well as the reported amounts of income and expenses during the reported periods. Actual results could differ significantly from those estimates. These unaudited interim financial statements have been prepared in conformity with U.S. generally accepted accounting principles (“GAAP”). Certain information in footnote disclosure normally included in financial statements prepared in accordance with GAAP has been condensed or omitted pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). These financial statements should be read in conjunction with the audited consolidated financial statements and notes thereto included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2020 filed with the SEC on March 12, 2021. New Accounting Pronouncements On December 27, 2020, the Consolidated Appropriations Act (“CAA”), 2021, was signed into law which extended the Coronavirus Aid, Relief, and Economic Security Act (“CARES Act”) which expired on December 31, 2020. The CAA included a $900.0 billion COVID-19 relief package that included an additional $284.5 billion in PPP funding. In March 2021, President Biden signed the American Rescue Plan Act of 2021, a $1.9 trillion economic stimulus package that includes cash payments to individuals, supplemental unemployment insurance, and modifications and expansion of the PPP. In March 2021, President Biden also signed the PPP Extension Act of 2021, which extended the PPP application deadline to May 31, 2021. Section 4013 of the CARES Act allows financial institutions to elect to suspend troubled debt restructuring accounting under certain circumstances when the temporary restructuring is related to the Coronavirus Disease 2019 (COVID-19) pandemic. The Company has elected to implement Section 4013, and at March 31, 2021, loan balances totaling $6.1 million were still participating in the payment deferral program. In March 2020, the Financial Accounting Standards Board (the “FASB”) issued ASU No. 2020-04, Reference Rate Reform (Topic 848) In June 2016, the FASB issued ASU No. 2016-13, Financial Instruments – Credit Losses

EARNINGS PER SHARE

EARNINGS PER SHARE	3 Months Ended
	Mar. 31, 2021
Earnings Per Share [Abstract]
EARNINGS PER SHARE	NOTE 2 – EARNINGS PER SHARE Earnings per common share is computed using the two-class method. Basic earnings per common share is computed by dividing net income by the weighted-average number of common shares outstanding during the applicable period. Diluted earnings per share is computed using the weighted-average number of shares determined for the basic earnings per common share plus the dilutive effect of share-based compensation using the treasury stock method. For the Three Months Ended March 31, 2021 2020 (dollars in thousands) Net income (loss) from continuing operations $ 3,928 $ (5,188 ) Less: preferred stock dividends 81 108 Income (loss) available to common shareholders for basic earnings per common share $ 3,847 $ (5,296 ) Weighted average number of common shares issued 7,218,358 7,182,945 Less: weighted average treasury shares 1,080,089 518,740 Plus: weighted average of participating restricted stock units 63,991 39,785 Weighted average number of common shares and participating securities outstanding 6,202,260 6,703,990 Effect of dilutive options 34,465 49,072 Weighted average number of common shares outstanding used to calculate diluted earnings per common share 6,236,725 6,753,062 Weighted average of anti-dilutive options 54,831 55,764

SECURITIES AVAILABLE-FOR-SALE

SECURITIES AVAILABLE-FOR-SALE	3 Months Ended
	Mar. 31, 2021
Investments Debt And Equity Securities [Abstract]
SECURITIES AVAILABLE-FOR-SALE	NOTE 3 – SECURITIES AVAILABLE-FOR-SALE The amortized cost and fair value of securities available-for-sale as of March 31, 2021 and December 31, 2020 were as follows: Amortized Unrealized Unrealized Fair Cost Gains Losses Value (dollars in thousands) March 31, 2021 U.S. government and agency securities $ 13,453 $ — $ (138 ) $ 13,315 Municipal securities 162,639 2,602 (5,145 ) 160,096 Mortgage-backed securities 148,422 6,244 (1,266 ) 153,400 Corporate bonds 42,000 253 (440 ) 41,813 Asset-backed securities 16,456 165 (5 ) 16,616 $ 382,970 $ 9,264 $ (6,994 ) $ 385,240 December 31, 2020 U.S. government and agency securities $ 14,745 $ — $ (152 ) $ 14,593 Municipal securities 149,203 4,736 (285 ) 153,654 Mortgage-backed securities 127,804 7,872 (298 ) 135,378 Corporate bonds 32,500 21 (10 ) 32,511 Asset-backed securities 16,664 55 (1 ) 16,718 $ 340,916 $ 12,684 $ (746 ) $ 352,854 The amortized cost and fair value of securities at March 31, 2021 and December 31, 2020, by contractual maturity, are shown below. Expected maturities will differ from contractual maturities because borrowers may have the right to call or prepay obligations with or without call or prepayment penalties. Amortized Fair Cost Value (dollars in thousands) March 31, 2021 Due in one year or less $ — $ — Due from one to five years — — Due from five to ten years 62,187 61,758 Due after ten years 155,905 153,466 Asset-backed securities 16,456 16,616 Mortgage-backed securities 148,422 153,400 $ 382,970 $ 385,240 December 31, 2020 Due in one year or less $ — $ — Due from one to five years — — Due from five to ten years 55,024 55,120 Due after ten years 141,424 145,638 Asset-backed securities 16,664 16,718 Mortgage-backed securities 127,804 135,378 $ 340,916 $ 352,854 There were no security sales for the three months ended March 31, 2021 and 2020, respectively. At March 31, 2021 and December 31, 2020, there were $41.4 million and $23.0 million, respectively, of securities pledged at the Federal Reserve Bank to secure municipal customer deposits. Federal Home Loan Bank (FHLB) advances were secured by $5.9 million and $5.8 million FHLB stock at March 31, 2021 and December 31, 2020, respectively. The following table shows the gross unrealized losses and fair value of the Company’s investments with unrealized losses that are not deemed to be other-than-temorarily impaired, aggregated by investment category and length of time that individual securities have been in a continuous unrealized loss position at March 31, 2021 and December 31, 2020: Less Than 12 Months 12 Months or Greater Total Fair Unrealized Fair Unrealized Fair Unrealized Value Losses Value Losses Value Losses (dollars in thousands) March 31, 2021 U.S. government and agency securities $ — $ — $ 13,315 $ (138 ) $ 13,315 $ (138 ) Municipal securities 118,771 (5,145 ) — — 118,771 (5,145 ) Mortgage-backed securities 34,945 (1,266 ) — — 34,945 (1,266 ) Corporate bonds 28,060 (440 ) — — 28,060 (440 ) Asset-backed securities 1,576 (5 ) — — 1,576 (5 ) $ 183,352 $ (6,856 ) $ 13,315 $ (138 ) $ 196,667 $ (6,994 ) December 31, 2020 U.S. government and agency securities $ 12,217 $ (134 ) $ 2,376 $ (18 ) $ 14,593 $ (152 ) Municipal securities 30,849 (285 ) — — 30,849 (285 ) Mortgage-backed securities 7,781 (298 ) — — 7,781 (298 ) Corporate bonds 7,990 (10 ) — — 7,990 (10 ) Asset-backed securities 3,817 (1 ) — — 3,817 (1 ) $ 62,654 $ (728 ) $ 2,376 $ (18 ) $ 65,030 $ (746 ) The unrealized losses on the investments at March 31, 2021 and December 31, 2020 were due to market conditions as well as normal fluctuations and pricing inefficiencies. The contractual terms of the investments do not permit the issuers to settle the securities at a price less than the amortized cost basis of the investment. Because the Company does not intend to sell the investments and it is not more-likely-than-not that the Company will be required to sell the investments before recovery of the amortized cost basis, which may be maturity, the Company did not consider these investments to be other-than-temporarily impaired at March 31, 2021 and December 31, 2020 .

LOANS

LOANS	3 Months Ended
	Mar. 31, 2021
Receivables [Abstract]
LOANS	NOTE 4 – LOANS The components of loans were as follows: March 31, December 31, 2021 2020 (dollars in thousands) Agricultural loans $ 609,482 $ 606,881 Commercial real estate loans 244,791 235,969 Commercial loans 119,083 115,087 Residential real estate loans 38,063 38,084 Installment and consumer other 245 264 Total gross loans 1,011,664 996,285 Allowance for loan losses (15,082 ) (14,808 ) Net loans $ 996,582 $ 981,477 Net unamortized deferred costs totalling $0.5 million and $0.3 million as of March 31, 2021 and December 31, 2020, respectivley, are included in the total gross loans above. Changes in the allowance for loan losses by portfolio segment for the three months ended March 31, 2021 and 2020 were as follows: For the Three Months Ended March 31, 2021 Beginning Balance Provision for Loan Losses Loans Charged Off Loan Recoveries Ending Balance (dollars in thousands) Agricultural loans $ 10,859 $ 668 $ — $ — $ 11,527 Commercial real estate loans 3,139 (282 ) — 1 2,858 Commercial loans 805 (145 ) — 31 691 Residential real estate loans 5 — — — 5 Installment and consumer other — 1 — — 1 Total $ 14,808 $ 242 $ — $ 32 $ 15,082 For the Three Months Ended March 31, 2020 Beginning Balance Provision for Loan Losses Loans Charged Off Loan Recoveries Ending Balance (dollars in thousands) Agricultural loans $ 11,737 $ 948 $ — $ — $ 12,685 Commercial real estate loans 1,913 603 — 61 2,577 Commercial loans 1,599 573 — 1 2,173 Residential real estate loans 15 97 — — 112 Installment and consumer other 3 (3 ) — — — Total $ 15,267 $ 2,218 $ — $ 62 $ 17,547 The following tables present the balances in the allowance for loan losses and the recorded balance in loans by portfolio segment and based on impairment method as of March 31, 2021 and December 31, 2020: March 31, 2021 Individually Evaluated for Impairment Collectively Evaluated for Impairment Total (dollars in thousands) Allowance for loan losses: Agricultural loans $ 4,340 $ 7,187 $ 11,527 Commercial real estate loans 192 2,666 2,858 Commercial loans 88 603 691 Residential real estate loans — 5 5 Installment and consumer other — 1 1 Total ending allowance for loan losses 4,620 10,462 15,082 Loans: Agricultural loans 54,495 554,987 609,482 Commercial real estate loans 7,074 237,717 244,791 Commercial loans 2,786 116,297 119,083 Residential real estate loans 58 38,005 38,063 Installment and consumer other — 245 245 Total loans 64,413 947,251 1,011,664 Net loans $ 59,793 $ 936,789 $ 996,582 December 31, 2020 Individually Evaluated for Impairment Collectively Evaluated for Impairment Total (dollars in thousands) Allowance for loan losses: Agricultural loans $ 3,504 $ 7,355 $ 10,859 Commercial real estate loans 672 2,467 3,139 Commercial loans 86 719 805 Residential real estate loans — 5 5 Installment and consumer other — — — Total ending allowance for loan losses 4,262 10,546 14,808 Loans: Agricultural loans 63,777 543,104 606,881 Commercial real estate loans 7,077 228,892 235,969 Commercial loans 2,818 112,269 115,087 Residential real estate loans 59 38,025 38,084 Installment and consumer other — 264 264 Total loans 73,731 922,554 996,285 Net loans $ 69,469 $ 912,008 $ 981,477 The following tables present loans individually evaluated for impairment by class of loans at March 31, 2021 and December 31, 2020: March 31, 2021 Unpaid Principal Balance Recorded Investment Allowance for Loan Losses Allocated (dollars in thousands) With no related allowance: Agricultural loans $ 7,599 $ 7,219 $ — Commercial real estate loans 5,209 4,328 — Commercial loans 2,244 2,237 — Residential real estate loans 61 58 — $ 15,113 $ 13,842 $ — With an allowance recorded: Agricultural loans $ 51,856 $ 47,276 $ 4,340 Commercial real estate loans 4,582 2,746 192 Commercial loans 580 549 88 Residential real estate loans — — — $ 57,018 $ 50,571 $ 4,620 Total $ 72,131 $ 64,413 $ 4,620 December 31, 2020 Unpaid Principal Balance Recorded Investment Allowance for Loan Losses Allocated (dollars in thousands) With no related allowance: Agricultural loans $ 20,245 $ 20,120 $ — Commercial real estate loans 288 288 — Commercial loans 2,504 2,481 — Residential real estate loans 61 59 — $ 23,098 $ 22,948 $ — With an allowance recorded: Agricultural loans $ 47,971 $ 43,657 $ 3,504 Commercial real estate loans 8,245 6,790 672 Commercial loans 357 336 86 Residential real estate loans — — — $ 56,573 $ 50,783 $ 4,262 Total $ 79,671 $ 73,731 $ 4,262 The following table presents the aging of the recorded investment in past due loans at March 31, 2021 and December 31, 2020: 30-59 Days Past Due 60-89 Days Past Due 90+ Days Past Due Total Past Due Loans Not Past Due Total Loans (dollars in thousands) March 31, 2021 Agricultural loans $ 1,658 $ — $ 4,745 $ 6,403 $ 603,079 $ 609,482 Commercial real estate loans — — 4,328 4,328 240,463 244,791 Commercial loans — — 56 56 119,027 119,083 Residential real estate loans — — — — 38,063 38,063 Installment and consumer other — — — — 245 245 Total $ 1,658 $ — $ 9,129 $ 10,787 $ 1,000,877 $ 1,011,664 December 31, 2020 Agricultural loans $ 47 $ — $ 5,041 $ 5,088 $ 601,793 $ 606,881 Commercial real estate loans 82 — 4,283 4,365 231,604 235,969 Commercial loans — — 96 96 114,991 115,087 Residential real estate loans 4 — — 4 38,080 38,084 Installment and consumer other — — — — 264 264 Total $ 133 $ — $ 9,420 $ 9,553 $ 986,732 $ 996,285 The following table presents the recorded investment in nonaccrual loans by class of loan: March 31, December 31, 2021 2020 (dollars in thousands) Agricultural loans $ 37,416 $ 35,067 Commercial real estate loans 6,099 6,093 Commercial loans 400 405 Residential real estate loans 58 59 Total $ 43,973 $ 41,624 The following tables present the average recorded investment and interest income recognized on impaired loans by portfolio segment for the three months ended March 31, 2021 and 2020: As of and for the Three Months Ended March 31, 2021 Unpaid Principal Balance Recorded Investment Allowance for Loan Losses Allocated Average Recorded Investment Interest Income Recognized (dollars in thousands) Agricultural loans $ 59,455 $ 54,495 $ 4,340 $ 59,136 $ 926 Commercial real estate loans 9,791 7,074 192 7,076 37 Commercial loans 2,824 2,786 88 2,802 40 Residential real estate loans 61 58 — 58 1 Total $ 72,131 $ 64,413 $ 4,620 $ 69,072 $ 1,004 As of and for the Three Months Ended March 31, 2020 Unpaid Principal Balance Recorded Investment Allowance for Loan Losses Allocated Average Recorded Investment Interest Income Recognized (dollars in thousands) Agricultural loans $ 63,876 $ 60,234 $ 3,678 $ 59,533 $ 1,310 Commercial real estate loans 3,674 3,640 802 3,661 25 Commercial loans 2,154 1,837 1,310 1,850 48 Residential real estate loans 61 60 — 61 1 Total $ 69,765 $ 65,771 $ 5,790 $ 65,105 $ 1,384 Impaired loans include nonaccrual loans, troubled debt restructured loans, and loans that are 90 days or more past due and still accruing. For nonaccrual loans included in impaired loans, the interest income that would have been recognized had those loans been performing in accordance with their original terms would have been approximately $0.6 million and $0.7 million for the three months ended March 31, 2021 and 2020, respectively. Troubled Debt Restructurings The Company allocated approximately $4.6 million and $3.8 million of specific reserves to customers whose loan terms have been modified in troubled debt restructurings (“TDR”) at March 31, 2021 and December 31, 2020, respectively. The Company had no additional lending commitments at March 31, 2021 or December 31, 2020 to customers with outstanding loans that were classified as TDRs. A TDR on nonaccrual status is classified as a nonaccrual loan until evaluation supports reasonable assurance of repayment and there has been a satisfactory period of performance according to the modified terms of the loan. Once this assurance is reached, the TDR is returned to accrual status. The following table presents the TDRs and related allowance for loan losses by loan class at March 31, 2021 and December 31, 2020: Non-Accrual Restructured and Accruing Total Allowance for Loan Losses Allocated (dollars in thousands) March 31, 2021 Agricultural loans $ 26,382 $ 10,630 $ 37,012 $ 4,273 Commercial real estate loans 1,772 975 2,747 192 Commercial loans 66 1,890 1,956 88 Total $ 28,220 $ 13,495 $ 41,715 $ 4,553 December 31, 2020 Agricultural loans $ 27,223 $ 15,690 $ 42,913 $ 3,494 Commercial real estate loans 1,810 984 2,794 315 Commercial loans 68 1,918 1,986 4 Total $ 29,101 $ 18,592 $ 47,693 $ 3,813 The following table provides the number of loans modified in a troubled debt restructuring investment by class for the three months ended March 31, 2021 and 2020: For the Three Months Ended March 31, 2021 March 31, 2020 Number of Loans Recorded Investment Number of Loans Recorded Investment (dollars in thousands) Troubled debt restructurings: Agricultural loans 1 $ 299 2 $ 232 Total 1 $ 299 2 $ 232 The following table provides the troubled debt restructurings for the three months ended March 31, 2021 and 2020 grouped by type of concession: For the Three Months Ended March 31, 2021 March 31, 2020 Number of Loans Recorded Investment Number of Loans Recorded Investment (dollars in thousands) Agricultural loans Term concessions — $ — 1 $ 49 Extension of interest-only payments 1 299 — — Combination of extension of term and interest rate concessions — — 1 183 Total 1 $ 299 2 $ 232 No troubled debt restructurings defaulted within twelve months of the restructure date during the three ended March 31, 2021 and March 31, 2020. The CAA extended Section 4013 of the CARES Act which allows financial institutions to elect to suspend troubled debt restructuring accounting under certain circumstances when the temporary restructuring is related to the COVID-19 pandemic. The Company has elected to implement Section 4013, the balance of those loans modified under Section 4103 was $6.1 million at March 31, 2021. Credit Quality Indicators The Company categorizes loans into risk categories based on relevant information about the ability of the borrowers to service their debt, such as current financial information, historical payment experience, credit documentation, public information and current economic trends, among other factors. The Company analyzes agricultural, commercial, and commercial real estate loans individually by classifying the credits as to credit risk. The process of analyzing loans for changes in risk rating is ongoing through routine monitoring of the portfolio and annual internal credit reviews for credits with total exposure in excess of $300,000. The Company uses the following definitions for credit risk ratings: Sound. Credits classified as sound show very good probability of ongoing ability to meet and/or exceed obligations. Acceptable. Credits classified as acceptable show a good probability of ongoing ability to meet and/or exceed obligations. Satisfactory. Credits classified as satisfactory show fair probability of ongoing ability to meet and/or exceed obligations. Low Satisfactory . Credits classified as low satisfactory show fair probability of ongoing ability to meet and/or exceed obligations. Low satisfactory credits may be newer or have a less established track record of financial performance, inconsistent earnings, or may be going through an expansion. Watch. Credits classified as watch show some questionable probability of ongoing ability to meet and/or exceed obligations. Special Mention. Credits classified as special mention show potential weaknesses that deserve management’s close attention. If left uncorrected, these potential weaknesses may result in deterioration of the repayment prospects for the loans or of the institution’s credit position at some future date. Substandard – Performing. Credits classified as substandard – performing generally have well-defined weaknesses. Collateral coverage is adequate, and the loans are not considered impaired. Payments are being made and the loans are on accrual status. Substandard - Impaired . Credits classified as substandard generally have well-defined weaknesses that jeopardize the repayment of the debt. They have a distinct possibility that a loss will be sustained if the deficiencies are not corrected. Loans are considered impaired. Loans are either exhibiting signs of delinquency, are on non-accrual or are identified as a TDR. Doubtful. Credits classified as doubtful have all the weaknesses inherent in those classified as substandard with the added characteristic that the weaknesses make collection or liquidation in full, on the basis of currently existing facts, conditions, and values, highly questionable. The Company categorizes residential real estate, installment and consumer other loans as satisfactory at the time of origination based on information obtained as to the ability of the borrower(s) to service their debt, such as current financial information, employment status and history, historical payment experience, credit scores and type and amount of collateral among other factors. The Company updates relevant information on these types of loans at the time of refinance, troubled debt restructuring or other indications of financial difficulty, downgrading as needed using the same category descriptions as for agricultural, commercial, and commercial real estate loans. In addition, the Company further considers current payment status as an indicator of which risk category to assign the borrower. The greater the level of deteriorated risk as indicated by a loan’s assigned risk category, the greater the likelihood a loss will occur in the future. If the loan is substandard - impaired, then the loan loss reserves for the loan are recorded at the loss level of impairment. If the loan is not impaired, then its loan loss reserves are determined by the application of a loss rate that increases with risk in accordance with the allowance for loan loss analysis. The Bank will not accrue interest on any loan past due 90-days or more. Furthermore, the Bank will place any loan on non-accrual status for which payment in full of principal and interest is not expected. A loan shall be placed on non-accrual as soon as it is determined that payment in full of interest and/or principal is unlikely. The Bank’s chief credit officer may approve the placement of a loan on non-accrual prior to 90-days past due. Based on the most recent analysis performed by management, the risk category of loans by class of loans was as follows as of March 31, 2021 and December 31, 2020: As of March 31, 2021 Sound/ Acceptable/ Satisfactory/ Low Satisfactory Watch Special Mention Substandard Performing Substandard Impaired Total Loans (dollars in thousands) Agricultural loans $ 402,735 $ 129,840 $ — $ 34,310 $ 42,597 $ 609,482 Commercial real estate loans 210,260 26,113 — 2,319 6,099 244,791 Commercial loans 106,172 9,614 605 2,331 361 119,083 Residential real estate loans 37,749 256 — — 58 38,063 Installment and consumer other 245 — — — — 245 Total $ 757,161 $ 165,823 $ 605 $ 38,960 $ 49,115 $ 1,011,664 As of December 31, 2020 Sound/ Acceptable/ Satisfactory/ Low Satisfactory Watch Special Mention Substandard Performing Substandard Impaired Total Loans (dollars in thousands) Agricultural loans $ 374,595 $ 155,546 $ 1,854 $ 34,452 $ 40,434 $ 606,881 Commercial real estate loans 200,208 26,266 — 3,402 6,093 235,969 Commercial loans 103,488 8,022 647 2,566 364 115,087 Residential real estate loans 37,758 267 — — 59 38,084 Installment and consumer other 264 — — — — 264 Total $ 716,313 $ 190,101 $ 2,501 $ 40,420 $ 46,950 $ 996,285

LOAN SERVICING RIGHTS

LOAN SERVICING RIGHTS	3 Months Ended
	Mar. 31, 2021
Transfers And Servicing [Abstract]
LOAN SERVICING RIGHTS	NOTE 5 – LOAN SERVICING RIGHTS Loans serviced for others are not included in the accompanying consolidated balance sheets. The risks inherent in servicing assets relate primarily to changes in prepayments that result from shifts in interest rates. The unpaid principal balances of loans serviced for others were approximately $841.9 million and $812.6 million at March 31, 2021 and December 31, 2020, respectively. The fair value of these rights were approximately $18.9 million and $18.4 million at March 31, 2021 and December 31, 2020 The fair value of servicing rights is highly sensitive to changes in underlying assumptions. The Company’s portfolio of loan serviced for others is mostly comprised of fixed rate loans. Generally, as market interest rates rise, prepayments on fixed rate loans decrease due to a decline in refinancing activity, which results in an increase in the fair value of servicing rights. However, due to the cross-collateralization of loans in the portfolio and the government guarantee programs under which many of the loans were originated, prepayments on the portfolio tend to be muted in comparison to those of other types of loans, such as mortgage loans. Measurement of fair value is limited to the conditions existing and the assumptions used as of a particular point in time, and those assumptions may not be appropriate if they were applied at a different time. The fair value of servicing rights at March 31, 2021 was determined using an assumed discount rate of 14.7% percent and a weighted average run-off rate of 16.24%, ranging from 15.67% to 24.42%, depending upon loan type, the stratification of the specific right, and nominal credit losses. The fair value of servicing rights at December 31, 2020 was determined using an assumed discount rate of 14.3% and weighted average run-off rate of 16.59%, ranging from 16.02% to 24.72%, depending upon the stratification of the specific right, and nominal credit losses. Changes to the fair value are reported in loan servicing fees within the consolidated statements of operations. The following tables summarize servicing rights capitalized, along with the aggregate activity in related valuation allowances for periods indicated. For the Three Months Ended March 31, 2021 (dollars in thousands) Balance at December 31, 2020 $ 18,396 Additions, net 1,587 Fair value changes: Decay due to increases in principal paydowns or runoff (271 ) Due to changes in valuation inputs or assumptions (848 ) Balance, March 31, 2021 $ 18,864 For the Three Months Ended March 31, 2020 (dollars in thousands) Balance at January 1, 2020 $ 15,921 Additions, net 505 Fair value changes: Decay due to increases in principal paydowns or runoff (265 ) Due to changes in valuation inputs or assumptions 50 Balance, March 31, 2020 $ 16,211

DEPOSITS

DEPOSITS	3 Months Ended
	Mar. 31, 2021
Deposits [Abstract]
DEPOSITS	NOTE 6 – DEPOSITS Deposits are summarized as follows at March 31, 2021 and December 31, 2020: March 31, December 31, 2021 2020 (dollars in thousands) Demand deposits $ 139,838 $ 163,202 NOW and interest checking 95,591 96,624 Savings 8,430 7,367 Money market accounts 390,742 344,250 Certificates of deposit 278,591 304,580 National time deposits 26,302 44,347 Brokered deposits 159,034 80,456 Total deposits $ 1,098,528 $ 1,040,826

ADVANCES FROM FHLB AND OTHER BO

ADVANCES FROM FHLB AND OTHER BORROWINGS	3 Months Ended
	Mar. 31, 2021
Debt Disclosure [Abstract]
ADVANCES FROM FHLB AND OTHER BORROWINGS	NOTE 7—ADVANCES FROM FHLB AND OTHER BORROWINGS The Bank had advances outstanding from the FHLB in the amount of $100.0 million and $129.0 million on March 31, 2021 and December 31, 2020, respectively. These advances, rates, and maturities were as follows: March 31, December 31, Maturity Rate 2021 2020 (dollars in thousands) Fixed rate, fixed term 01/04/2021 0.23 % $ — $ 29,000 Fixed rate, fixed term 04/12/2021 1.92 % 8,000 8,000 Fixed rate, fixed term 05/03/2021 0.00 % 4,000 4,000 Fixed rate, fixed term 06/15/2021 1.39 % 5,000 5,000 Fixed rate, fixed term 08/16/2021 2.29 % 3,000 3,000 Fixed rate, fixed term 12/30/2021 2.29 % 2,000 2,000 Fixed rate, fixed term 03/18/2022 1.03 % 15,000 15,000 Fixed rate, fixed term 03/25/2022 0.75 % 10,000 10,000 Fixed rate, fixed term 11/16/2022 0.38 % 20,000 20,000 Fixed rate, putable, 2 years no call 01/12/2023 2.03 % 8,000 8,000 Fixed rate, fixed term 03/23/2023 1.26 % 10,000 10,000 Fixed rate, fixed term 03/27/2023 0.82 % 15,000 15,000 $ 100,000 $ 129,000 The terms of security agreements with the FHLB require the Bank to pledge collateral for its borrowings. The collateral consists of qualifying first mortgage loans and stock of the FHLB. At March 31, 2021 and December 31, 2020, the Bank had pledged qualifying mortgage loans of $390.6 million and $367.6 million, respectively. As of March 31, 2021 and December 31, 2020, the Bank also had a line-of-credit available with the Federal Reserve Bank of Chicago. Borrowings under this line of credit are limited by the amount of collateral pledged by the Bank, which totaled $109.3 million and $111.5 million in loans at March 31, 2021 and December 31, 2020, respectively. The borrowings available to the Company were $82.0 million and $83.3 million, as of March 31, 2021 and December 31, 2020, respectively. There were no outstanding advances included in other borrowings at March 31, 2021 and December 31, 2020. Other borrowings are borrowings as a result of sold loans that do not qualify for sale accounting. These agreements are recorded as financing transactions as the Bank maintains effective control over the transferred loans. The dollar amount of the loans underlying the sale agreements continues to be carried in the Bank’s loan portfolio, and the transfer is reported as a secured borrowing with pledge of collateral. At March 31, 2021 and December 31, 2020, the amounts of these borrowings were $0.1 million and $0.2 million, respectively. Also included in other borrowings is the financing lease for our full-service banking location in Manitowoc, Wisconsin. This branch location was owned by the Bank and was sold to a third party in March 2020. The Bank is leasing back a portion of the building for its full-service branch. Under the terms of the current lease which began on March 2, 2020, the Company is obligated to pay monthly rent of $16 thousand with an initial lease term of ten years with two renewal options of five years each. As of March 31, 2021 and December 31, 2020, the liability remaining under the financing lease was $1.3 million. Company largely funded the Small Business Administration’s Paycheck Protection Program (“PPP”) loans through the Federal Reserve’s PPP Liquidity Facility, which allowed for 12-month advances collateralized by PPP loans at an interest rate of 0.35%. The balance of these advances was $47.3 million and $47.5 million at March 31, 2021 and December 31, 2020, respectively, and were secured by PPP loans of the same amount. The following table sets forth information concerning balances and interest rates on other borrowings as of and for the periods indicated: March 31, December 31, 2021 2020 (dollars in thousands) Balance outstanding at end of period $ 48,674 $ 49,006 Average amount outstanding during the period 51,220 61,483 Maximum amount outstanding at any month-end 56,299 93,709 Weighted average interest rate during the period 0.38 % 0.42 % Weighted average interest rate at end of period 0.39 % 0.39 %

SUBORDINATED DEBENTURES

SUBORDINATED DEBENTURES	3 Months Ended
	Mar. 31, 2021
Debt Disclosure [Abstract]
SUBORDINATED DEBENTURES	NOTE 8 — SUBORDINATED DEBENTURES The following is a summary of the carrying values, including unamortized issuance costs, of the Company’s subordinated debt as of the dates indicated: As of March 31, 2021 As of December 31, 2020 Balance Outstanding Interest Rate Interest Reset Date Call Date Maturity Date Balance Outstanding (dollars in thousands) Junior subordinated notes issued to County Bancorp Statutory Trust II (1)(2) $ 6,186 1.71 % 06/15/2021 N/A 09/15/2035 $ 6,186 Junior subordinated notes issued to County Bancorp Statutory Trust III (1)(3) 6,186 1.87 % 06/15/2021 N/A 06/15/2036 6,186 Junior subordinated notes issued to Fox River Valley Capital Trust I (4) 3,348 6.40 % 11/30/2023 N/A 05/30/2033 3,336 5.875% Fixed-to-Floating rate subordinated notes (5) 29,592 5.875 % 06/01/2023 06/01/2023 06/01/2028 29,545 7.00% Fixed-to-Floating rate subordinated notes (6) 21,867 7.00 % 06/30/2025 06/30/2025 06/30/2030 21,858 Total subordinated debentures $ 67,179 $ 67,111 (1) The company formed wholly owned subsidiary business trusts County Bancorp Statutory Trust II (“Trust II”) and County Bancorp Statutory Trust III (“Trust III”) (together, the “Trusts”), which are both Delaware statutory trusts. The Company owns all of the outstanding common securities of Trust II and Trust III, which qualify as Tier 1 capital for regulatory purposes. The Trusts used the proceeds from the issuance of their capital securities to buy floating rate junior subordinated deferrable interest debentures (“debentures”) issued by the Company. These debentures are the Trusts’ only assets, and interest payments from these debentures finance the distributions paid on the capital securities. These debentures are unsecured, rank junior, and are subordinate in the right of payment to all senior debt of the Company. (2) The debentures issued to Trust II bear an interest rate of three-month LIBOR plus 1.53% through maturity. (3) The debentures issued to Trust III bear an interest rate of three-month LIBOR plus 1.69% through maturity. (4) In connection with the merger with Fox River Valley, the Company acquired all of the common securities of Fox River Valley’s wholly-owned subsidiary, Fox River Valley Capital Trust I, a Delaware statutory trust (the “FRV Trust I”), which qualify as Tier 1 capital for regulatory purposes. The debentures of the Company owned by FRV Trust I carry an interest rate equal to 5-year LIBOR plus 3.40%, which resets every five years. (5) The notes bear interest at a fixed rate of 5.875% per year, from and including May 30, 2018 to, but excluding, June 1, 2023. From and including June 1, 2023 to, but excluding, the maturity date or early redemption date, the interest rate will reset quarterly at a variable rate equal to the then current 3-month LIBOR plus 2.88%. The notes qualify as Tier II capital of the Company. Debt issuance costs of $0.9 million are being amortized over the life of the notes. (6) The notes bear interest at a fixed rate of 7.00% per year, from and including June 30, 2020 to, but excluding, June 30, 2025. From and including June 30, 2025 to, but excluding, the maturity date or early redemption date, the interest rate will reset quarterly at a variable rate equal to the then current three-month term secured overnight financing rate (SOFR) plus 687.5 basis points. The notes qualify as Tier II capital of the Company. The Company incurred $0.6 million of costs related to the issuance of the notes. These costs have been capitalized and are being amortized over the life of the notes.

EQUITY INCENTIVE PLAN

EQUITY INCENTIVE PLAN	3 Months Ended
	Mar. 31, 2021
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
EQUITY INCENTIVE PLAN	NOTE 9 – EQUITY INCENTIVE PLAN Under the Company’s 2016 Long Term Incentive Plan (the “Plan”), the Company may grant options to purchase shares of common stock and issue restricted stock to its directors, officers, and employees. Both qualified and non-qualified stock options and restricted stock may be granted and issued, respectively, under the Plan. As of March 31, 2021, 25,406 options or shares of restricted stock remained available under the Plan. The exercise price of each option equals the market price of the Company’s stock on the date of grant and an option’s maximum term is ten years. Vesting periods range from one to five years from the date of grant. The restricted stock vesting periods range from one to five years from the date of issuance The status of the Plan as of March 31, 2021 and changes in the Plan during the three months ended March 31, 2021 were as follows: March 31, 2021 Number of Options Weighted-Average Exercise Price Aggregate Intrinsic Value (1) (dollars in thousands except option and per share data) Outstanding, beginning of year 249,667 $ 19.75 Granted — — Exercised (6,206 ) 13.18 Forfeited/expired (7,797 ) 19.77 Outstanding, end of period 235,664 $ 19.92 $ 1,601 Options exercisable at period-end 174,691 $ 19.87 $ 801 Weighted-average fair value of options granted during the period (2) $ — (1) The aggregate intrinsic value of a stock option in the table above represents the total pre-tax intrinsic value (the amount by which the current market value of the underlying stock exceeds the exercise price of the option) that would have been received by the option holders had all option holders exercised their options on March 31, 2021. This amount changes based on changes in the market value of the Company’s stock. (2) The fair value (present value of the estimated future benefit to the option holder) of each option grant is estimated on the date of grant using the Black-Scholes option pricing model. Activity in restricted stock awards and restricted stock units for the three months ended March 31, 2021 was as follows: March 31, 2021 Restricted Stock Awards Weighted Average Grant Price Outstanding, beginning of year 6,299 $ 24.80 Granted — — Vested (3,500 ) 22.90 Forfeited/expired (493 ) 27.15 Outstanding, end of period 2,306 $ 27.19 March 31, 2021 Restricted Stock Units Weighted Average Grant Price Outstanding, beginning of year 66,856 $ 19.38 Granted 32,853 22.53 Vested (11,879 ) 19.50 Forfeited/expired (3,332 ) 18.25 Outstanding, end of period 84,498 $ 20.63 Restricted shares vested not yet issued, end of period 9,779 $ 23.61 For the three months ended March 31, 2021 and 2020, share-based compensation expense, including options and restricted stock awards and units, applicable to the Plan was $0.3 million As of March 31, 2021, unrecognized share-based compensation expense related to nonvested share-based compensation instruments amounted to $1.2 million and is expected to be recognized over a weighted average period of 1.95 years.

REGULATORY MATTERS

REGULATORY MATTERS	3 Months Ended
	Mar. 31, 2021
Regulatory Capital Requirements [Abstract]
REGULATORY MATTERS	NOTE 10 – REGULATORY MATTERS The Company (on a consolidated basis) and Bank are each subject to various regulatory capital requirements administered by the federal and state banking agencies. The Basel III rules, a comprehensive capital framework for U.S. banking organizations, includes quantitative measures designed to ensure capital adequacy. The Basel III rules designed the capital conservation buffer to absorb losses during periods of economic stress and effectively increase the minimum required risk-weighted capital ratios. The Basel III rules require the Company and the Bank to maintain: (i) Tier 1 Common Equity ratio to risk weighted assets minimum of 4.50% plus a 2.50% “capital conservation buffer” (effectively resulting in minimum Tier 1 Common Equity ratio of 7.00%); (ii) Tier 1 Capital ratio to risk weighted assets minimum of 6.00% plus the capital conservation buffer (effectively resulting in a minimum Tier 1 Capital to risk-based capital ratio of 8.50%); (iii) Total Capital ratio to risk weighted assets minimum of 8.00% plus the capital conservation buffer (effectively resulting in a minimum Total Capital to risk weighted assets ratio of 10.50%); (iv) Tier 1 Leverage Capital ratio minimum of 4.00%. Failure to meet minimum capital requirements can initiate certain mandatory and possibly additional discretionary actions by regulators that, if undertaken, could have a direct material effect on the Company’s and Bank’s financial statements. Under capital adequacy guidelines and the regulatory framework for prompt corrective action (applicable only to the Bank), the Company and Bank must meet specific capital guidelines that involve quantitative measures of their assets, liabilities, and certain off-balance-sheet items as calculated under regulatory accounting practices. The capital amounts and classification are also subject to qualitative judgments by the regulators about components, risk weightings, and other factors. Prompt corrective action provisions are not applicable to bank holding companies. Management believed, as of March 31, 2021 and December 31, 2020, that the Company and Bank met all capital adequacy requirements to which they were subject. As of March 31, 2021, the most recent notification from the banking regulators categorized the Bank as well capitalized under the regulatory framework for prompt corrective action. There were no conditions or events since the notification that management believes have changed the Bank’s category The Company and Bank’s actual capital amounts and ratios are presented in the following table: Actual Minimum For Capital Adequacy Purposes (including the capital conservation buffer): Minimum To Be Well Capitalized Under Prompt Corrective Action Provisions: Amount Ratio Amount Ratio Amount Ratio (dollars in thousands) March 31, 2021 Total Capital (to risk weighted assets): Consolidated $ 247,772 19.11 % $ 136,164 10.50 % Not applicable Bank 215,631 16.68 % 135,755 10.50 % $ 129,291 10.00 % Tier 1 Capital (to risk weighted assets): Consolidated 181,231 13.98 % $ 110,228 8.50 % Not applicable Bank 200,549 15.51 % 109,897 8.50 % 103,433 8.00 % Tier 1 Capital (to average assets): Consolidated 181,231 12.69 % 57,125 4.00 % Not applicable Bank 200,549 13.88 % 57,790 4.00 % 72,237 5.00 % Tier 1 Common Equity Ratio (to risk weighted assets): Consolidated 157,511 12.15 % $ 90,776 7.00 % Not applicable Bank 200,549 15.51 % 90,504 7.00 % 84,039 6.50 % December 31, 2020 Total Capital (to risk weighted assets): Consolidated $ 246,275 19.50 % $ 132,603 10.50 % Not applicable Bank 211,864 16.83 % 132,174 10.50 % $ 125,880 10.00 % Tier 1 Capital (to risk weighted assets): Consolidated 180,135 14.26 % 107,345 8.50 % Not applicable Bank 197,056 15.65 % 106,998 8.50 % 100,704 8.00 % Tier 1 Capital (to average assets): Consolidated 180,135 13.01 % 55,403 4.00 % Not applicable Bank 197,056 14.06 % 56,047 4.00 % 70,059 5.00 % Tier 1 Common Equity Ratio (to risk weighted assets): Consolidated 156,427 12.39 % 88,402 7.00 % Not applicable Bank 197,056 15.65 % 88,116 7.00 % 81,822 6.50 %

FAIR VALUE MEASUREMENTS

FAIR VALUE MEASUREMENTS	3 Months Ended
	Mar. 31, 2021
Fair Value Disclosures [Abstract]
FAIR VALUE MEASUREMENTS	NOTE 11 – FAIR VALUE MEASUREMENTS ASC 820-10 defines fair value as the price 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. The price in the principal (or most advantageous) market used to measure the fair value of the asset or liability is not adjusted for transaction costs. An orderly transaction is a transaction that assumes exposure to the market for a period prior to the measurement date to allow for marketing activities that are usual and customary for transactions involving such assets and liabilities; it is not a forced transaction. Market participants are buyers and sellers in the principal market that are independent, knowledgeable, and both able and willing to transact. ASC 820-10 requires the use of valuation techniques that are consistent with the market approach, the income approach, and/or the cost approach. The market approach uses prices and other relevant information generated by market transactions involving identical or comparable assets and liabilities. The income approach uses valuation techniques to convert future amounts, such as cash flows or earnings, to a single present amount on a discounted basis. The cost approach is based on the amount that currently would be required to replace the service capacity of an asset (replacement cost). Valuation techniques should be consistently applied. Inputs to valuation techniques refer to the assumptions that market participants would use in pricing the asset or liability. Inputs may be observable or unobservable. Observable inputs reflect the assumptions market participants would use in pricing the asset or liability developed based on market data obtained from independent sources. Unobservable inputs reflect the reporting entity’s own assumptions about the assumptions market participants would use in pricing the asset or liability developed based on the best information available in the circumstances. In that regard, ASC 820-10 establishes 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—Valuation is based on quoted prices in active markets for identical assets or liabilities that the reporting entity has the ability to access at the measurement date. Level 1 assets and liabilities generally include debt and equity securities that are traded in an active exchange market. Valuations are obtained from readily available pricing sources for market transactions involving identical assets or liabilities. Level 2—Valuation is based on inputs other than quoted prices included in Level 1 that are observable for the asset or liability, either directly or indirectly. The valuation may be based on quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or inputs that are observable or can be corroborated by observable market data for substantially the full term of the asset or liability. Level 3—Valuation is based on unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities. Level 3 assets and liabilities include financial instruments whose value is determined using pricing models, discounted cash flow methodologies, or similar techniques, as well as instruments for which determination of fair value requires significant management judgment or estimation. A financial instrument’s categorization within the valuation hierarchy is based upon the lowest level of input that is significant to the fair value measurement. The following methods and assumptions were used by the Company in estimating the fair value disclosures for financial instruments recorded at fair value on a recurring basis: Securities Available-for-Sale Where quoted prices are available in an active market, the Company classifies the securities within Level 1 of the valuation hierarchy. Securities are defined as both long and short positions. Level 1 securities include highly liquid government bonds and exchange-traded equities. If quoted market prices are not available, the Company estimates fair values using pricing models and discounted cash flows that consider standard input factors such as observable market data, benchmark yields, interest rate volatilities, broker/dealer quotes and credit spreads. Examples of such instruments, which would generally be classified within Level 2 of the valuation hierarchy, include U.S. government and agency securities, corporate bonds and other securities. Mortgage-backed securities are included in Level 2 if observable inputs are available. In certain cases where there is limited activity or less transparency around inputs to the valuation, the Company classifies those securities in Level 3. Loan Servicing Rights The Company’s loan servicing rights do not trade in an active, open market with readily observable prices. Accordingly, fair value is estimated using discounted cash flow models having significant inputs of discount rate, prepayment speed, and default rate. Due to the nature of the valuation inputs, loan servicing rights are classified in Level 3 of the valuation hierarchy. Derivative Instruments The Company's derivative instruments consist of interest rate swaps, which are accounted for as cash flow hedges. The Company's derivative positions are classified within Level 2 of the fair value hierarchy and are valued using models generally accepted in the financial services industry and that use actively quoted or observable market input values from external market data providers and/or non-binding broker-dealer quotations. The fair value of the derivatives is determined using discounted cash flow models. These models’ key assumptions include the contractual terms of the respective contract along with significant observable inputs, including interest rates, yield curves, nonperformance risk and volatility. Assets and liabilities measured at fair value on a recurring basis are summarized below: Level 1 Inputs Level 2 Inputs Level 3 Inputs Total Fair Value (dollars in thousands) March 31, 2021 Securities available for sale: U.S. government and agency securities $ — $ 13,315 $ — $ 13,315 Municipal securities — 160,096 — 160,096 Mortgage-backed securities — 153,400 — 153,400 Corporate bonds — 41,813 — 41,813 Asset-backed securities — 16,616 — 16,616 Loan servicing rights (1) — — 18,864 18,864 Total assets at fair value $ — $ 385,240 $ 18,864 $ 404,104 Derivative instruments, interest rate swaps — 1,176 — 1,176 Total liabilities at fair value $ — $ 1,176 $ — $ 1,176 December 31, 2020 Securities available for sale: U.S. government and agency securities $ — $ 14,593 $ — $ 14,593 Municipal securities — 153,654 — 153,654 Mortgage-backed securities — 135,378 — 135,378 Corporate bonds — 32,511 — 32,511 Asset-backed securities — 16,718 — 16,718 Loan servicing rights (1) — — 18,396 18,396 Total assets at fair value $ — $ 352,854 $ 18,396 $ 371,250 Derivative instruments, interest rate swaps — 1,914 — 1,914 Total liabilities at fair value $ — $ 1,914 $ — $ 1,914 (1) See Note 5 for quantitative information on the significant inputs and a rollforward of activity related to the loan servicing rights. Certain assets are measured at fair value on a nonrecurring basis; that is, they are subject to fair value adjustments in certain circumstances (for example, when there is evidence of impairment). The following table presents the financial instruments carried on the consolidated balance sheet by caption and by level in the fair value hierarchy for which a nonrecurring change in fair value has been recorded: Level 1 Inputs Level 2 Inputs Level 3 Inputs (dollars in thousands) March 31, 2021 Impaired loans $ — $ — $ 45,951 Other real estate owned — — 739 Total assets at fair value $ — $ — $ 46,690 December 31, 2020 Impaired loans $ — $ — $ 46,521 Other real estate owned — — 1,077 Total assets at fair value $ — $ — $ 47,598 The significant inputs used in the fair value measurements for Level 3 assets measured at fair value on a nonrecurring basis were as follows: March 31, 2021 Valuation Techniques Unobservable Inputs Range (Average) Impaired loans Evaluation of collateral Estimation of value NM* Other real estate owned Appraisal Appraisal adjustment 6%-7% (7%) December 31, 2020 Valuation Techniques Unobservable Inputs Range (Average) Impaired loans Evaluation of collateral Estimation of value NM* Other real estate owned Appraisal Appraisal adjustment 6%-9% (7%) * Not Meaningful. The estimated fair values, and related carrying or notional amounts, of the Company’s financial instruments were as follows: March 31, December 31, 2021 2020 Carrying Amount Fair Value Carrying Amount Fair Value Input Level (dollars in thousands) Financial assets: Cash and cash equivalents $ 17,404 $ 17,404 $ 19,084 $ 19,084 1 Interest earning cash at other financial institutions 416 416 416 416 1 FHLB Stock 5,875 5,875 5,758 5,758 2 Securities available for sale 385,240 385,240 352,854 352,854 2 Loans, net of allowance for loan losses 996,582 1,004,518 981,477 991,342 3 Loans held for sale 5,788 5,788 35,976 35,976 3 Accrued interest receivable 4,060 4,060 3,240 3,240 2 Loan servicing rights 18,864 18,864 18,396 18,396 3 Financial liabilities: Deposits: Time 463,927 457,095 419,542 426,092 2 Other deposits 634,601 634,601 621,284 621,284 1 Other borrowings 48,674 48,674 49,006 49,006 3 Advances from FHLB 100,000 101,068 129,000 130,361 2 Subordinated debentures 67,179 66,179 67,111 67,111 3 Accrued interest payable 2,536 2,536 2,496 2,496 2 Derivative instruments, interest rate swaps 1,176 1,176 1,914 1,914 2

OTHER REAL ESTATE OWNED

OTHER REAL ESTATE OWNED	3 Months Ended
	Mar. 31, 2021
Real Estate Owned Disclosure Of Detailed Components [Abstract]
OTHER REAL ESTATE OWNED	NOTE 12 – OTHER REAL ESTATE OWNED Changes in other real estate owned were as follows: For the Three Months Ended March 31, 2021 2020 (dollars in thousands) Balance, beginning of period $ 1,077 $ 5,521 Assets foreclosed — — Write-down of other real estate owned — (1,360 ) Net loss on sales of other real estate owned (17 ) (4 ) Proceeds from sale of other real estate owned (321 ) (910 ) Balance, end of period $ 739 $ 3,247 Expenses applicable to other real estate owned included in non-interest expense included the following: For the Three Months Ended March 31, 2021 2020 (dollars in thousands) Net loss on sales of other real estate owned $ (17 ) $ (4 ) Write-down of other real estate owned — (1,360 ) Operating expenses, net of rental income (19 ) (116 ) $ (36 ) $ (1,480 )

DERIVATIVE FINANCIAL INSTRUMENT

DERIVATIVE FINANCIAL INSTRUMENTS	3 Months Ended
	Mar. 31, 2021
Derivative Instruments And Hedging Activities Disclosure [Abstract]
DERIVATIVE FINANCIAL INSTRUMENTS	NOTE 13 – DERIVATIVE FINANCIAL INSTRUMENTS On June 15, 2018, the Company executed an interest rate swap to manage interest rate risk on two sets of its trust preferred securities. This derivative contract involves the receipt of floating rate interest from a counterparty in exchange for the Company making fixed-rate payments over the life of the agreement, without the exchange of the underlying notional value. This instrument is designated as a cash flow hedge as the receipt of floating rate interest from the counterparty is used to manage interest rate risk associated with three-month LIBOR advances. The change in the fair value of this hedging instrument is recorded in accumulated other comprehensive income and is subsequently reclassified into earnings in the period that the hedged transaction affects earnings. The Company had two outstanding interest rate swaps designated as a cash flow hedge each with an aggregate notional value of $6.0 million at March 31, 2021 and December 31, 2020. Both interest rate swaps mature on June 15, 2028. A pre-tax unrealized gain of $0.7 million was recognized in accumulated other comprehensive income for the three months ended March 31, 2021, and a pre-tax loss of $1.2 million was recognized in accumulated other comprehensive income for the three months ended March 31, 2020. There was no ineffective portion of this hedge. The Company is exposed to credit risk in the event of nonperformance by the interest rate swaps counterparty. The Company minimizes this risk by entering into derivative contracts with only large, stable financial institutions, and the Company has not experienced, and does not expect, any losses from counterparty nonperformance on the interest rate swaps. The Company monitors counterparty risk in accordance with the provisions of FASB ASC 815. In addition, the interest rate swap agreements contain language outlining collateral-pledging requirements for each counterparty. Collateral must be posted when the market value exceeds certain threshold limits. Derivative contracts are executed with a Credit Support Annex, which is a bilateral ratings-sensitive agreement that requires collateral postings at established credit threshold levels. These agreements protect the interests of the Company and its counterparties should either party suffer a credit rating deterioration. The Company was required to pledge $2.4 million of cash as collateral to the counterparty as of March 31, 2021.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	3 Months Ended
	Mar. 31, 2021
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 14 – SUBSEQUENT EVENTS Management evaluated subsequent events through the date the financial statements were issued. There were no other significant events or transactions occurring after March 31, 2021, but prior to May 7, 2021, that provided additional evidence about conditions that existed at March 31, 2021.

BASIS OF PRESENTATION (Policies

BASIS OF PRESENTATION (Policies)	3 Months Ended
	Mar. 31, 2021
Accounting Policies [Abstract]
New Accounting Pronouncements	New Accounting Pronouncements On December 27, 2020, the Consolidated Appropriations Act (“CAA”), 2021, was signed into law which extended the Coronavirus Aid, Relief, and Economic Security Act (“CARES Act”) which expired on December 31, 2020. The CAA included a $900.0 billion COVID-19 relief package that included an additional $284.5 billion in PPP funding. In March 2021, President Biden signed the American Rescue Plan Act of 2021, a $1.9 trillion economic stimulus package that includes cash payments to individuals, supplemental unemployment insurance, and modifications and expansion of the PPP. In March 2021, President Biden also signed the PPP Extension Act of 2021, which extended the PPP application deadline to May 31, 2021. Section 4013 of the CARES Act allows financial institutions to elect to suspend troubled debt restructuring accounting under certain circumstances when the temporary restructuring is related to the Coronavirus Disease 2019 (COVID-19) pandemic. The Company has elected to implement Section 4013, and at March 31, 2021, loan balances totaling $6.1 million were still participating in the payment deferral program. In March 2020, the Financial Accounting Standards Board (the “FASB”) issued ASU No. 2020-04, Reference Rate Reform (Topic 848) In June 2016, the FASB issued ASU No. 2016-13, Financial Instruments – Credit Losses

EARNINGS PER SHARE (Tables)

EARNINGS PER SHARE (Tables)	3 Months Ended
	Mar. 31, 2021
Earnings Per Share [Abstract]
Schedule of Basic and Diluted Earnings Per Share	Earnings per common share is computed using the two-class method. Basic earnings per common share is computed by dividing net income by the weighted-average number of common shares outstanding during the applicable period. Diluted earnings per share is computed using the weighted-average number of shares determined for the basic earnings per common share plus the dilutive effect of share-based compensation using the treasury stock method. For the Three Months Ended March 31, 2021 2020 (dollars in thousands) Net income (loss) from continuing operations $ 3,928 $ (5,188 ) Less: preferred stock dividends 81 108 Income (loss) available to common shareholders for basic earnings per common share $ 3,847 $ (5,296 ) Weighted average number of common shares issued 7,218,358 7,182,945 Less: weighted average treasury shares 1,080,089 518,740 Plus: weighted average of participating restricted stock units 63,991 39,785 Weighted average number of common shares and participating securities outstanding 6,202,260 6,703,990 Effect of dilutive options 34,465 49,072 Weighted average number of common shares outstanding used to calculate diluted earnings per common share 6,236,725 6,753,062 Weighted average of anti-dilutive options 54,831 55,764

SECURITIES AVAILABLE-FOR-SALE (

SECURITIES AVAILABLE-FOR-SALE (Tables)	3 Months Ended
	Mar. 31, 2021
Investments Debt And Equity Securities [Abstract]
Schedule of Amortized Cost and Fair Value of Available-for-Sale of Securities	The amortized cost and fair value of securities available-for-sale as of March 31, 2021 and December 31, 2020 were as follows: Amortized Unrealized Unrealized Fair Cost Gains Losses Value (dollars in thousands) March 31, 2021 U.S. government and agency securities $ 13,453 $ — $ (138 ) $ 13,315 Municipal securities 162,639 2,602 (5,145 ) 160,096 Mortgage-backed securities 148,422 6,244 (1,266 ) 153,400 Corporate bonds 42,000 253 (440 ) 41,813 Asset-backed securities 16,456 165 (5 ) 16,616 $ 382,970 $ 9,264 $ (6,994 ) $ 385,240 December 31, 2020 U.S. government and agency securities $ 14,745 $ — $ (152 ) $ 14,593 Municipal securities 149,203 4,736 (285 ) 153,654 Mortgage-backed securities 127,804 7,872 (298 ) 135,378 Corporate bonds 32,500 21 (10 ) 32,511 Asset-backed securities 16,664 55 (1 ) 16,718 $ 340,916 $ 12,684 $ (746 ) $ 352,854
Schedule of Amortized Cost and Fair Value of Securities Available for Sale by Contractual Maturity	The amortized cost and fair value of securities at March 31, 2021 and December 31, 2020, by contractual maturity, are shown below. Expected maturities will differ from contractual maturities because borrowers may have the right to call or prepay obligations with or without call or prepayment penalties. Amortized Fair Cost Value (dollars in thousands) March 31, 2021 Due in one year or less $ — $ — Due from one to five years — — Due from five to ten years 62,187 61,758 Due after ten years 155,905 153,466 Asset-backed securities 16,456 16,616 Mortgage-backed securities 148,422 153,400 $ 382,970 $ 385,240 December 31, 2020 Due in one year or less $ — $ — Due from one to five years — — Due from five to ten years 55,024 55,120 Due after ten years 141,424 145,638 Asset-backed securities 16,664 16,718 Mortgage-backed securities 127,804 135,378 $ 340,916 $ 352,854
Schedule of Fair Value and Gross Unrealized Losses of Entity's Investment	The following table shows the gross unrealized losses and fair value of the Company’s investments with unrealized losses that are not deemed to be other-than-temorarily impaired, aggregated by investment category and length of time that individual securities have been in a continuous unrealized loss position at March 31, 2021 and December 31, 2020: Less Than 12 Months 12 Months or Greater Total Fair Unrealized Fair Unrealized Fair Unrealized Value Losses Value Losses Value Losses (dollars in thousands) March 31, 2021 U.S. government and agency securities $ — $ — $ 13,315 $ (138 ) $ 13,315 $ (138 ) Municipal securities 118,771 (5,145 ) — — 118,771 (5,145 ) Mortgage-backed securities 34,945 (1,266 ) — — 34,945 (1,266 ) Corporate bonds 28,060 (440 ) — — 28,060 (440 ) Asset-backed securities 1,576 (5 ) — — 1,576 (5 ) $ 183,352 $ (6,856 ) $ 13,315 $ (138 ) $ 196,667 $ (6,994 ) December 31, 2020 U.S. government and agency securities $ 12,217 $ (134 ) $ 2,376 $ (18 ) $ 14,593 $ (152 ) Municipal securities 30,849 (285 ) — — 30,849 (285 ) Mortgage-backed securities 7,781 (298 ) — — 7,781 (298 ) Corporate bonds 7,990 (10 ) — — 7,990 (10 ) Asset-backed securities 3,817 (1 ) — — 3,817 (1 ) $ 62,654 $ (728 ) $ 2,376 $ (18 ) $ 65,030 $ (746 )

LOANS (Tables)

LOANS (Tables)	3 Months Ended
	Mar. 31, 2021
Receivables [Abstract]
Components of Loans	The components of loans were as follows: March 31, December 31, 2021 2020 (dollars in thousands) Agricultural loans $ 609,482 $ 606,881 Commercial real estate loans 244,791 235,969 Commercial loans 119,083 115,087 Residential real estate loans 38,063 38,084 Installment and consumer other 245 264 Total gross loans 1,011,664 996,285 Allowance for loan losses (15,082 ) (14,808 ) Net loans $ 996,582 $ 981,477
Changes in Allowance for Loan Losses by Portfolio Segment	Changes in the allowance for loan losses by portfolio segment for the three months ended March 31, 2021 and 2020 were as follows: For the Three Months Ended March 31, 2021 Beginning Balance Provision for Loan Losses Loans Charged Off Loan Recoveries Ending Balance (dollars in thousands) Agricultural loans $ 10,859 $ 668 $ — $ — $ 11,527 Commercial real estate loans 3,139 (282 ) — 1 2,858 Commercial loans 805 (145 ) — 31 691 Residential real estate loans 5 — — — 5 Installment and consumer other — 1 — — 1 Total $ 14,808 $ 242 $ — $ 32 $ 15,082 For the Three Months Ended March 31, 2020 Beginning Balance Provision for Loan Losses Loans Charged Off Loan Recoveries Ending Balance (dollars in thousands) Agricultural loans $ 11,737 $ 948 $ — $ — $ 12,685 Commercial real estate loans 1,913 603 — 61 2,577 Commercial loans 1,599 573 — 1 2,173 Residential real estate loans 15 97 — — 112 Installment and consumer other 3 (3 ) — — — Total $ 15,267 $ 2,218 $ — $ 62 $ 17,547
Balances in Allowance for Loan Losses and Recorded Balance in Loans by Portfolio Segment and Based on Impairment Method	The following tables present the balances in the allowance for loan losses and the recorded balance in loans by portfolio segment and based on impairment method as of March 31, 2021 and December 31, 2020: March 31, 2021 Individually Evaluated for Impairment Collectively Evaluated for Impairment Total (dollars in thousands) Allowance for loan losses: Agricultural loans $ 4,340 $ 7,187 $ 11,527 Commercial real estate loans 192 2,666 2,858 Commercial loans 88 603 691 Residential real estate loans — 5 5 Installment and consumer other — 1 1 Total ending allowance for loan losses 4,620 10,462 15,082 Loans: Agricultural loans 54,495 554,987 609,482 Commercial real estate loans 7,074 237,717 244,791 Commercial loans 2,786 116,297 119,083 Residential real estate loans 58 38,005 38,063 Installment and consumer other — 245 245 Total loans 64,413 947,251 1,011,664 Net loans $ 59,793 $ 936,789 $ 996,582 December 31, 2020 Individually Evaluated for Impairment Collectively Evaluated for Impairment Total (dollars in thousands) Allowance for loan losses: Agricultural loans $ 3,504 $ 7,355 $ 10,859 Commercial real estate loans 672 2,467 3,139 Commercial loans 86 719 805 Residential real estate loans — 5 5 Installment and consumer other — — — Total ending allowance for loan losses 4,262 10,546 14,808 Loans: Agricultural loans 63,777 543,104 606,881 Commercial real estate loans 7,077 228,892 235,969 Commercial loans 2,818 112,269 115,087 Residential real estate loans 59 38,025 38,084 Installment and consumer other — 264 264 Total loans 73,731 922,554 996,285 Net loans $ 69,469 $ 912,008 $ 981,477
Schedule of Loans Individually Evaluated for Impairment	The following tables present loans individually evaluated for impairment by class of loans at March 31, 2021 and December 31, 2020: March 31, 2021 Unpaid Principal Balance Recorded Investment Allowance for Loan Losses Allocated (dollars in thousands) With no related allowance: Agricultural loans $ 7,599 $ 7,219 $ — Commercial real estate loans 5,209 4,328 — Commercial loans 2,244 2,237 — Residential real estate loans 61 58 — $ 15,113 $ 13,842 $ — With an allowance recorded: Agricultural loans $ 51,856 $ 47,276 $ 4,340 Commercial real estate loans 4,582 2,746 192 Commercial loans 580 549 88 Residential real estate loans — — — $ 57,018 $ 50,571 $ 4,620 Total $ 72,131 $ 64,413 $ 4,620 December 31, 2020 Unpaid Principal Balance Recorded Investment Allowance for Loan Losses Allocated (dollars in thousands) With no related allowance: Agricultural loans $ 20,245 $ 20,120 $ — Commercial real estate loans 288 288 — Commercial loans 2,504 2,481 — Residential real estate loans 61 59 — $ 23,098 $ 22,948 $ — With an allowance recorded: Agricultural loans $ 47,971 $ 43,657 $ 3,504 Commercial real estate loans 8,245 6,790 672 Commercial loans 357 336 86 Residential real estate loans — — — $ 56,573 $ 50,783 $ 4,262 Total $ 79,671 $ 73,731 $ 4,262
Schedule of Aging of Recorded Investment in Past Due Loans	The following table presents the aging of the recorded investment in past due loans at March 31, 2021 and December 31, 2020: 30-59 Days Past Due 60-89 Days Past Due 90+ Days Past Due Total Past Due Loans Not Past Due Total Loans (dollars in thousands) March 31, 2021 Agricultural loans $ 1,658 $ — $ 4,745 $ 6,403 $ 603,079 $ 609,482 Commercial real estate loans — — 4,328 4,328 240,463 244,791 Commercial loans — — 56 56 119,027 119,083 Residential real estate loans — — — — 38,063 38,063 Installment and consumer other — — — — 245 245 Total $ 1,658 $ — $ 9,129 $ 10,787 $ 1,000,877 $ 1,011,664 December 31, 2020 Agricultural loans $ 47 $ — $ 5,041 $ 5,088 $ 601,793 $ 606,881 Commercial real estate loans 82 — 4,283 4,365 231,604 235,969 Commercial loans — — 96 96 114,991 115,087 Residential real estate loans 4 — — 4 38,080 38,084 Installment and consumer other — — — — 264 264 Total $ 133 $ — $ 9,420 $ 9,553 $ 986,732 $ 996,285
Recorded Investment in Nonaccrual Loans	The following table presents the recorded investment in nonaccrual loans by class of loan: March 31, December 31, 2021 2020 (dollars in thousands) Agricultural loans $ 37,416 $ 35,067 Commercial real estate loans 6,099 6,093 Commercial loans 400 405 Residential real estate loans 58 59 Total $ 43,973 $ 41,624
Average Recorded Investment and Interest Income Recognized on Impaired Loans by Portfolio Segment	The following tables present the average recorded investment and interest income recognized on impaired loans by portfolio segment for the three months ended March 31, 2021 and 2020: As of and for the Three Months Ended March 31, 2021 Unpaid Principal Balance Recorded Investment Allowance for Loan Losses Allocated Average Recorded Investment Interest Income Recognized (dollars in thousands) Agricultural loans $ 59,455 $ 54,495 $ 4,340 $ 59,136 $ 926 Commercial real estate loans 9,791 7,074 192 7,076 37 Commercial loans 2,824 2,786 88 2,802 40 Residential real estate loans 61 58 — 58 1 Total $ 72,131 $ 64,413 $ 4,620 $ 69,072 $ 1,004 As of and for the Three Months Ended March 31, 2020 Unpaid Principal Balance Recorded Investment Allowance for Loan Losses Allocated Average Recorded Investment Interest Income Recognized (dollars in thousands) Agricultural loans $ 63,876 $ 60,234 $ 3,678 $ 59,533 $ 1,310 Commercial real estate loans 3,674 3,640 802 3,661 25 Commercial loans 2,154 1,837 1,310 1,850 48 Residential real estate loans 61 60 — 61 1 Total $ 69,765 $ 65,771 $ 5,790 $ 65,105 $ 1,384
TDRs and Related Allowance for Loan Losses by Loan Class	The following table presents the TDRs and related allowance for loan losses by loan class at March 31, 2021 and December 31, 2020: Non-Accrual Restructured and Accruing Total Allowance for Loan Losses Allocated (dollars in thousands) March 31, 2021 Agricultural loans $ 26,382 $ 10,630 $ 37,012 $ 4,273 Commercial real estate loans 1,772 975 2,747 192 Commercial loans 66 1,890 1,956 88 Total $ 28,220 $ 13,495 $ 41,715 $ 4,553 December 31, 2020 Agricultural loans $ 27,223 $ 15,690 $ 42,913 $ 3,494 Commercial real estate loans 1,810 984 2,794 315 Commercial loans 68 1,918 1,986 4 Total $ 29,101 $ 18,592 $ 47,693 $ 3,813 For the Three Months Ended March 31, 2021 March 31, 2020 Number of Loans Recorded Investment Number of Loans Recorded Investment (dollars in thousands) Troubled debt restructurings: Agricultural loans 1 $ 299 2 $ 232 Total 1 $ 299 2 $ 232
Summary of Troubled Debt Restructurings Grouped by Type of Concession	The following table provides the troubled debt restructurings for the three months ended March 31, 2021 and 2020 grouped by type of concession: For the Three Months Ended March 31, 2021 March 31, 2020 Number of Loans Recorded Investment Number of Loans Recorded Investment (dollars in thousands) Agricultural loans Term concessions — $ — 1 $ 49 Extension of interest-only payments 1 299 — — Combination of extension of term and interest rate concessions — — 1 183 Total 1 $ 299 2 $ 232
Risk Category of Loans by Class of Loans	Based on the most recent analysis performed by management, the risk category of loans by class of loans was as follows as of March 31, 2021 and December 31, 2020: As of March 31, 2021 Sound/ Acceptable/ Satisfactory/ Low Satisfactory Watch Special Mention Substandard Performing Substandard Impaired Total Loans (dollars in thousands) Agricultural loans $ 402,735 $ 129,840 $ — $ 34,310 $ 42,597 $ 609,482 Commercial real estate loans 210,260 26,113 — 2,319 6,099 244,791 Commercial loans 106,172 9,614 605 2,331 361 119,083 Residential real estate loans 37,749 256 — — 58 38,063 Installment and consumer other 245 — — — — 245 Total $ 757,161 $ 165,823 $ 605 $ 38,960 $ 49,115 $ 1,011,664 As of December 31, 2020 Sound/ Acceptable/ Satisfactory/ Low Satisfactory Watch Special Mention Substandard Performing Substandard Impaired Total Loans (dollars in thousands) Agricultural loans $ 374,595 $ 155,546 $ 1,854 $ 34,452 $ 40,434 $ 606,881 Commercial real estate loans 200,208 26,266 — 3,402 6,093 235,969 Commercial loans 103,488 8,022 647 2,566 364 115,087 Residential real estate loans 37,758 267 — — 59 38,084 Installment and consumer other 264 — — — — 264 Total $ 716,313 $ 190,101 $ 2,501 $ 40,420 $ 46,950 $ 996,285

LOAN SERVICING RIGHTS (Tables)

LOAN SERVICING RIGHTS (Tables)	3 Months Ended
	Mar. 31, 2021
Transfers And Servicing [Abstract]
Summary of Servicing Rights Capitalized along with the Aggregate Activity in Related Valuation Allowances	The following tables summarize servicing rights capitalized, along with the aggregate activity in related valuation allowances for periods indicated. For the Three Months Ended March 31, 2021 (dollars in thousands) Balance at December 31, 2020 $ 18,396 Additions, net 1,587 Fair value changes: Decay due to increases in principal paydowns or runoff (271 ) Due to changes in valuation inputs or assumptions (848 ) Balance, March 31, 2021 $ 18,864 For the Three Months Ended March 31, 2020 (dollars in thousands) Balance at January 1, 2020 $ 15,921 Additions, net 505 Fair value changes: Decay due to increases in principal paydowns or runoff (265 ) Due to changes in valuation inputs or assumptions 50 Balance, March 31, 2020 $ 16,211

DEPOSITS (Tables)

DEPOSITS (Tables)	3 Months Ended
	Mar. 31, 2021
Deposits [Abstract]
Summary of Deposits	Deposits are summarized as follows at March 31, 2021 and December 31, 2020: March 31, December 31, 2021 2020 (dollars in thousands) Demand deposits $ 139,838 $ 163,202 NOW and interest checking 95,591 96,624 Savings 8,430 7,367 Money market accounts 390,742 344,250 Certificates of deposit 278,591 304,580 National time deposits 26,302 44,347 Brokered deposits 159,034 80,456 Total deposits $ 1,098,528 $ 1,040,826

ADVANCES FROM FHLB AND OTHER _2

ADVANCES FROM FHLB AND OTHER BORROWINGS (Tables)	3 Months Ended
	Mar. 31, 2021
Debt Disclosure [Abstract]
Advances Outstanding from FHLB	The Bank had advances outstanding from the FHLB in the amount of $100.0 million and $129.0 million on March 31, 2021 and December 31, 2020, respectively. These advances, rates, and maturities were as follows: March 31, December 31, Maturity Rate 2021 2020 (dollars in thousands) Fixed rate, fixed term 01/04/2021 0.23 % $ — $ 29,000 Fixed rate, fixed term 04/12/2021 1.92 % 8,000 8,000 Fixed rate, fixed term 05/03/2021 0.00 % 4,000 4,000 Fixed rate, fixed term 06/15/2021 1.39 % 5,000 5,000 Fixed rate, fixed term 08/16/2021 2.29 % 3,000 3,000 Fixed rate, fixed term 12/30/2021 2.29 % 2,000 2,000 Fixed rate, fixed term 03/18/2022 1.03 % 15,000 15,000 Fixed rate, fixed term 03/25/2022 0.75 % 10,000 10,000 Fixed rate, fixed term 11/16/2022 0.38 % 20,000 20,000 Fixed rate, putable, 2 years no call 01/12/2023 2.03 % 8,000 8,000 Fixed rate, fixed term 03/23/2023 1.26 % 10,000 10,000 Fixed rate, fixed term 03/27/2023 0.82 % 15,000 15,000 $ 100,000 $ 129,000
Balances and Interest Rates on Other Borrowings	The following table sets forth information concerning balances and interest rates on other borrowings as of and for the periods indicated: March 31, December 31, 2021 2020 (dollars in thousands) Balance outstanding at end of period $ 48,674 $ 49,006 Average amount outstanding during the period 51,220 61,483 Maximum amount outstanding at any month-end 56,299 93,709 Weighted average interest rate during the period 0.38 % 0.42 % Weighted average interest rate at end of period 0.39 % 0.39 %

SUBORDINATED DEBENTURES (Tables

SUBORDINATED DEBENTURES (Tables)	3 Months Ended
	Mar. 31, 2021
Earnings Per Share [Abstract]
Summary of Carrying Values, Including Unamortized Issuance Costs of Subordinated Debt	The following is a summary of the carrying values, including unamortized issuance costs, of the Company’s subordinated debt as of the dates indicated: As of March 31, 2021 As of December 31, 2020 Balance Outstanding Interest Rate Interest Reset Date Call Date Maturity Date Balance Outstanding (dollars in thousands) Junior subordinated notes issued to County Bancorp Statutory Trust II (1)(2) $ 6,186 1.71 % 06/15/2021 N/A 09/15/2035 $ 6,186 Junior subordinated notes issued to County Bancorp Statutory Trust III (1)(3) 6,186 1.87 % 06/15/2021 N/A 06/15/2036 6,186 Junior subordinated notes issued to Fox River Valley Capital Trust I (4) 3,348 6.40 % 11/30/2023 N/A 05/30/2033 3,336 5.875% Fixed-to-Floating rate subordinated notes (5) 29,592 5.875 % 06/01/2023 06/01/2023 06/01/2028 29,545 7.00% Fixed-to-Floating rate subordinated notes (6) 21,867 7.00 % 06/30/2025 06/30/2025 06/30/2030 21,858 Total subordinated debentures $ 67,179 $ 67,111 (1) The company formed wholly owned subsidiary business trusts County Bancorp Statutory Trust II (“Trust II”) and County Bancorp Statutory Trust III (“Trust III”) (together, the “Trusts”), which are both Delaware statutory trusts. The Company owns all of the outstanding common securities of Trust II and Trust III, which qualify as Tier 1 capital for regulatory purposes. The Trusts used the proceeds from the issuance of their capital securities to buy floating rate junior subordinated deferrable interest debentures (“debentures”) issued by the Company. These debentures are the Trusts’ only assets, and interest payments from these debentures finance the distributions paid on the capital securities. These debentures are unsecured, rank junior, and are subordinate in the right of payment to all senior debt of the Company. (2) The debentures issued to Trust II bear an interest rate of three-month LIBOR plus 1.53% through maturity. (3) The debentures issued to Trust III bear an interest rate of three-month LIBOR plus 1.69% through maturity. (4) In connection with the merger with Fox River Valley, the Company acquired all of the common securities of Fox River Valley’s wholly-owned subsidiary, Fox River Valley Capital Trust I, a Delaware statutory trust (the “FRV Trust I”), which qualify as Tier 1 capital for regulatory purposes. The debentures of the Company owned by FRV Trust I carry an interest rate equal to 5-year LIBOR plus 3.40%, which resets every five years. (5) The notes bear interest at a fixed rate of 5.875% per year, from and including May 30, 2018 to, but excluding, June 1, 2023. From and including June 1, 2023 to, but excluding, the maturity date or early redemption date, the interest rate will reset quarterly at a variable rate equal to the then current 3-month LIBOR plus 2.88%. The notes qualify as Tier II capital of the Company. Debt issuance costs of $0.9 million are being amortized over the life of the notes. (6) The notes bear interest at a fixed rate of 7.00% per year, from and including June 30, 2020 to, but excluding, June 30, 2025. From and including June 30, 2025 to, but excluding, the maturity date or early redemption date, the interest rate will reset quarterly at a variable rate equal to the then current three-month term secured overnight financing rate (SOFR) plus 687.5 basis points. The notes qualify as Tier II capital of the Company. The Company incurred $0.6 million of costs related to the issuance of the notes. These costs have been capitalized and are being amortized over the life of the notes.

EQUITY INCENTIVE PLAN (Tables)

EQUITY INCENTIVE PLAN (Tables)	3 Months Ended
	Mar. 31, 2021
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Status and Changes in Stock Option 2016 Plan	The status of the Plan as of March 31, 2021 and changes in the Plan during the three months ended March 31, 2021 were as follows: March 31, 2021 Number of Options Weighted-Average Exercise Price Aggregate Intrinsic Value (1) (dollars in thousands except option and per share data) Outstanding, beginning of year 249,667 $ 19.75 Granted — — Exercised (6,206 ) 13.18 Forfeited/expired (7,797 ) 19.77 Outstanding, end of period 235,664 $ 19.92 $ 1,601 Options exercisable at period-end 174,691 $ 19.87 $ 801 Weighted-average fair value of options granted during the period (2) $ — (1) The aggregate intrinsic value of a stock option in the table above represents the total pre-tax intrinsic value (the amount by which the current market value of the underlying stock exceeds the exercise price of the option) that would have been received by the option holders had all option holders exercised their options on March 31, 2021. This amount changes based on changes in the market value of the Company’s stock. (2) The fair value (present value of the estimated future benefit to the option holder) of each option grant is estimated on the date of grant using the Black-Scholes option pricing model.
Activity in Restricted Stock Awards and Restricted Stock Units	Activity in restricted stock awards and restricted stock units for the three months ended March 31, 2021 was as follows: March 31, 2021 Restricted Stock Awards Weighted Average Grant Price Outstanding, beginning of year 6,299 $ 24.80 Granted — — Vested (3,500 ) 22.90 Forfeited/expired (493 ) 27.15 Outstanding, end of period 2,306 $ 27.19 March 31, 2021 Restricted Stock Units Weighted Average Grant Price Outstanding, beginning of year 66,856 $ 19.38 Granted 32,853 22.53 Vested (11,879 ) 19.50 Forfeited/expired (3,332 ) 18.25 Outstanding, end of period 84,498 $ 20.63 Restricted shares vested not yet issued, end of period 9,779 $ 23.61

REGULATORY MATTERS (Tables)

REGULATORY MATTERS (Tables)	3 Months Ended
	Mar. 31, 2021
Regulatory Capital Requirements [Abstract]
Summary of Actual Capital Amounts and Ratios of Company and Bank's	The Company and Bank’s actual capital amounts and ratios are presented in the following table: Actual Minimum For Capital Adequacy Purposes (including the capital conservation buffer): Minimum To Be Well Capitalized Under Prompt Corrective Action Provisions: Amount Ratio Amount Ratio Amount Ratio (dollars in thousands) March 31, 2021 Total Capital (to risk weighted assets): Consolidated $ 247,772 19.11 % $ 136,164 10.50 % Not applicable Bank 215,631 16.68 % 135,755 10.50 % $ 129,291 10.00 % Tier 1 Capital (to risk weighted assets): Consolidated 181,231 13.98 % $ 110,228 8.50 % Not applicable Bank 200,549 15.51 % 109,897 8.50 % 103,433 8.00 % Tier 1 Capital (to average assets): Consolidated 181,231 12.69 % 57,125 4.00 % Not applicable Bank 200,549 13.88 % 57,790 4.00 % 72,237 5.00 % Tier 1 Common Equity Ratio (to risk weighted assets): Consolidated 157,511 12.15 % $ 90,776 7.00 % Not applicable Bank 200,549 15.51 % 90,504 7.00 % 84,039 6.50 % December 31, 2020 Total Capital (to risk weighted assets): Consolidated $ 246,275 19.50 % $ 132,603 10.50 % Not applicable Bank 211,864 16.83 % 132,174 10.50 % $ 125,880 10.00 % Tier 1 Capital (to risk weighted assets): Consolidated 180,135 14.26 % 107,345 8.50 % Not applicable Bank 197,056 15.65 % 106,998 8.50 % 100,704 8.00 % Tier 1 Capital (to average assets): Consolidated 180,135 13.01 % 55,403 4.00 % Not applicable Bank 197,056 14.06 % 56,047 4.00 % 70,059 5.00 % Tier 1 Common Equity Ratio (to risk weighted assets): Consolidated 156,427 12.39 % 88,402 7.00 % Not applicable Bank 197,056 15.65 % 88,116 7.00 % 81,822 6.50 %

FAIR VALUE MEASUREMENTS (Tables

FAIR VALUE MEASUREMENTS (Tables)	3 Months Ended
	Mar. 31, 2021
Fair Value Disclosures [Abstract]
Assets and Liabilities Measured at Fair Value on Recurring Basis	Assets and liabilities measured at fair value on a recurring basis are summarized below: Level 1 Inputs Level 2 Inputs Level 3 Inputs Total Fair Value (dollars in thousands) March 31, 2021 Securities available for sale: U.S. government and agency securities $ — $ 13,315 $ — $ 13,315 Municipal securities — 160,096 — 160,096 Mortgage-backed securities — 153,400 — 153,400 Corporate bonds — 41,813 — 41,813 Asset-backed securities — 16,616 — 16,616 Loan servicing rights (1) — — 18,864 18,864 Total assets at fair value $ — $ 385,240 $ 18,864 $ 404,104 Derivative instruments, interest rate swaps — 1,176 — 1,176 Total liabilities at fair value $ — $ 1,176 $ — $ 1,176 December 31, 2020 Securities available for sale: U.S. government and agency securities $ — $ 14,593 $ — $ 14,593 Municipal securities — 153,654 — 153,654 Mortgage-backed securities — 135,378 — 135,378 Corporate bonds — 32,511 — 32,511 Asset-backed securities — 16,718 — 16,718 Loan servicing rights (1) — — 18,396 18,396 Total assets at fair value $ — $ 352,854 $ 18,396 $ 371,250 Derivative instruments, interest rate swaps — 1,914 — 1,914 Total liabilities at fair value $ — $ 1,914 $ — $ 1,914 (1) See Note 5 for quantitative information on the significant inputs and a rollforward of activity related to the loan servicing rights.
Financial Instruments Carried on Consolidated Balance Sheet for Which Nonrecurring Change in Fair Value Has Been Recorded	The following table presents the financial instruments carried on the consolidated balance sheet by caption and by level in the fair value hierarchy for which a nonrecurring change in fair value has been recorded: Level 1 Inputs Level 2 Inputs Level 3 Inputs (dollars in thousands) March 31, 2021 Impaired loans $ — $ — $ 45,951 Other real estate owned — — 739 Total assets at fair value $ — $ — $ 46,690 December 31, 2020 Impaired loans $ — $ — $ 46,521 Other real estate owned — — 1,077 Total assets at fair value $ — $ — $ 47,598
Significant Inputs Used in Fair Value Measurements for Level 3 Assets Measured on Nonrecurring Basis	The significant inputs used in the fair value measurements for Level 3 assets measured at fair value on a nonrecurring basis were as follows: March 31, 2021 Valuation Techniques Unobservable Inputs Range (Average) Impaired loans Evaluation of collateral Estimation of value NM* Other real estate owned Appraisal Appraisal adjustment 6%-7% (7%) December 31, 2020 Valuation Techniques Unobservable Inputs Range (Average) Impaired loans Evaluation of collateral Estimation of value NM* Other real estate owned Appraisal Appraisal adjustment 6%-9% (7%) Not Meaningful.
Estimated Fair Values and Related Carrying or Notional Amounts of Financial Instruments	The estimated fair values, and related carrying or notional amounts, of the Company’s financial instruments were as follows: March 31, December 31, 2021 2020 Carrying Amount Fair Value Carrying Amount Fair Value Input Level (dollars in thousands) Financial assets: Cash and cash equivalents $ 17,404 $ 17,404 $ 19,084 $ 19,084 1 Interest earning cash at other financial institutions 416 416 416 416 1 FHLB Stock 5,875 5,875 5,758 5,758 2 Securities available for sale 385,240 385,240 352,854 352,854 2 Loans, net of allowance for loan losses 996,582 1,004,518 981,477 991,342 3 Loans held for sale 5,788 5,788 35,976 35,976 3 Accrued interest receivable 4,060 4,060 3,240 3,240 2 Loan servicing rights 18,864 18,864 18,396 18,396 3 Financial liabilities: Deposits: Time 463,927 457,095 419,542 426,092 2 Other deposits 634,601 634,601 621,284 621,284 1 Other borrowings 48,674 48,674 49,006 49,006 3 Advances from FHLB 100,000 101,068 129,000 130,361 2 Subordinated debentures 67,179 66,179 67,111 67,111 3 Accrued interest payable 2,536 2,536 2,496 2,496 2 Derivative instruments, interest rate swaps 1,176 1,176 1,914 1,914 2

OTHER REAL ESTATE OWNED (Tables

OTHER REAL ESTATE OWNED (Tables)	3 Months Ended
	Mar. 31, 2021
Real Estate Owned Disclosure Of Detailed Components [Abstract]
Schedule of Other Real Estate Owned	Changes in other real estate owned were as follows: For the Three Months Ended March 31, 2021 2020 (dollars in thousands) Balance, beginning of period $ 1,077 $ 5,521 Assets foreclosed — — Write-down of other real estate owned — (1,360 ) Net loss on sales of other real estate owned (17 ) (4 ) Proceeds from sale of other real estate owned (321 ) (910 ) Balance, end of period $ 739 $ 3,247
Expenses Applicable to Other Real Estate Owned Included in Non-Interest Expense	Expenses applicable to other real estate owned included in non-interest expense included the following: For the Three Months Ended March 31, 2021 2020 (dollars in thousands) Net loss on sales of other real estate owned $ (17 ) $ (4 ) Write-down of other real estate owned — (1,360 ) Operating expenses, net of rental income (19 ) (116 ) $ (36 ) $ (1,480 )

Basis of Presentation - Additio

Basis of Presentation - Additional Information (Detail) - CARES Act - USD ($) $ in Millions	Dec. 27, 2020	Mar. 31, 2021
Basis Of Presentation [Line Items]
Consolidated appropriations act COVID relief package amount	$ 900
Additional paycheck protection program funding amount	$ 284.5
Payment Deferral Program
Basis Of Presentation [Line Items]
Recorded Investment		$ 6.1

Earnings Per Share - Schedule o

Earnings Per Share - Schedule of Basic and Diluted Earnings Per Share (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Earnings Per Share [Abstract]
Net income (loss) from continuing operations	$ 3,928	$ (5,188)	[1]
Less: preferred stock dividends	81	108	[1]
NET INCOME (LOSS) ATTRIBUTABLE TO COMMON SHAREHOLDERS	$ 3,847	$ (5,296)	[1]
Weighted average number of common shares issued	7,218,358	7,182,945
Less: weighted average treasury shares	1,080,089	518,740
Plus: weighted average of participating restricted stock units	63,991	39,785
Weighted average number of common shares and participating securities outstanding	6,202,260	6,703,990
Effect of dilutive options	34,465	49,072
Weighted average number of common shares outstanding used to calculate diluted earnings per common share	6,236,725	6,753,062
Weighted average of anti-dilutive options	54,831	55,764
[1]	Amounts reclassed to current classifications from original presentation

Securities Available-for-Sale -

Securities Available-for-Sale - Schedule of Amortized Cost and Fair Value of Available-for-Sale of Securities (Detail) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020
Schedule Of Available For Sale Securities [Line Items]
Amortized Cost	$ 382,970	$ 340,916
Unrealized Gains	9,264	12,684
Unrealized Losses	(6,994)	(746)
Fair Value	385,240	352,854
Corporate Bonds
Schedule Of Available For Sale Securities [Line Items]
Amortized Cost	42,000	32,500
Unrealized Gains	253	21
Unrealized Losses	(440)	(10)
Fair Value	41,813	32,511
U.S. Government and Agency Securities
Schedule Of Available For Sale Securities [Line Items]
Amortized Cost	13,453	14,745
Unrealized Losses	(138)	(152)
Fair Value	13,315	14,593
Municipal Securities
Schedule Of Available For Sale Securities [Line Items]
Amortized Cost	162,639	149,203
Unrealized Gains	2,602	4,736
Unrealized Losses	(5,145)	(285)
Fair Value	160,096	153,654
Mortgage-backed Securities
Schedule Of Available For Sale Securities [Line Items]
Amortized Cost	148,422	127,804
Unrealized Gains	6,244	7,872
Unrealized Losses	(1,266)	(298)
Fair Value	153,400	135,378
Asset-backed Securities
Schedule Of Available For Sale Securities [Line Items]
Amortized Cost	16,456	16,664
Unrealized Gains	165	55
Unrealized Losses	(5)	(1)
Fair Value	$ 16,616	$ 16,718

Securities Available-for-Sale_2

Securities Available-for-Sale - Schedule of Amortized Cost and Fair Value of Securities Available for Sale by Contractual Maturity (Detail) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020
Available For Sale Securities [Line Items]
Due from five to ten years, Amortized Cost	$ 62,187	$ 55,024
Due after ten years, Amortized Cost	155,905	141,424
Amortized Cost	382,970	340,916
Due from five to ten years, Fair Value	61,758	55,120
Due after ten years, Fair Value	153,466	145,638
Fair Value	385,240	352,854
Asset-backed Securities
Available For Sale Securities [Line Items]
Due after ten years, Amortized Cost		16,664
Debt securities, Amortized Cost	16,456
Amortized Cost	16,456	16,664
Debt securities, Fair Value	16,616	16,718
Fair Value	16,616	16,718
Mortgage-backed Securities
Available For Sale Securities [Line Items]
Debt securities, Amortized Cost	148,422	127,804
Amortized Cost	148,422	127,804
Debt securities, Fair Value	153,400	135,378
Fair Value	$ 153,400	$ 135,378

Securities Available-for-Sale_3

Securities Available-for-Sale - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Dec. 31, 2020
Schedule Of Available For Sale Securities [Line Items]
Available for sale securities	$ 0	$ 0
FHLB Stock, at cost	5,875		$ 5,758
Reported Value Measurement
Schedule Of Available For Sale Securities [Line Items]
FHLB Stock, at cost	5,900		5,800
Reported Value Measurement | Municipal Customer Deposits
Schedule Of Available For Sale Securities [Line Items]
Available-for-sale Securities Pledged as Collateral	$ 41,400		$ 23,000

Securities Available-for-Sale_4

Securities Available-for-Sale - Schedule of Fair Value and Gross Unrealized Losses of Entity's Investments (Detail) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020
Schedule Of Available For Sale Securities [Line Items]
Investments with unrealized losses less than 12 months, fair value	$ 183,352	$ 62,654
Investments with unrealized losses less than 12 months, unrealized losses	(6,856)	(728)
Investments with unrealized losses 12 months or greater, fair value	13,315	2,376
Investments with unrealized losses 12 months or greater, unrealized losses	(138)	(18)
Investments with unrealized losses, fair value	196,667	65,030
Investments with unrealized losses, unrealized losses	(6,994)	(746)
Corporate Bonds
Schedule Of Available For Sale Securities [Line Items]
Investments with unrealized losses less than 12 months, fair value	28,060	7,990
Investments with unrealized losses less than 12 months, unrealized losses	(440)	(10)
Investments with unrealized losses, fair value	28,060	7,990
Investments with unrealized losses, unrealized losses	(440)	(10)
U.S. Government and Agency Securities
Schedule Of Available For Sale Securities [Line Items]
Investments with unrealized losses less than 12 months, fair value		12,217
Investments with unrealized losses less than 12 months, unrealized losses		(134)
Investments with unrealized losses 12 months or greater, fair value	13,315	2,376
Investments with unrealized losses 12 months or greater, unrealized losses	(138)	(18)
Investments with unrealized losses, fair value	13,315	14,593
Investments with unrealized losses, unrealized losses	(138)	(152)
Municipal Securities
Schedule Of Available For Sale Securities [Line Items]
Investments with unrealized losses less than 12 months, fair value	118,771	30,849
Investments with unrealized losses less than 12 months, unrealized losses	(5,145)	(285)
Investments with unrealized losses, fair value	118,771	30,849
Investments with unrealized losses, unrealized losses	(5,145)	(285)
Mortgage-backed Securities
Schedule Of Available For Sale Securities [Line Items]
Investments with unrealized losses less than 12 months, fair value	34,945	7,781
Investments with unrealized losses less than 12 months, unrealized losses	(1,266)	(298)
Investments with unrealized losses, fair value	34,945	7,781
Investments with unrealized losses, unrealized losses	(1,266)	(298)
Asset-backed Securities
Schedule Of Available For Sale Securities [Line Items]
Investments with unrealized losses less than 12 months, fair value	1,576	3,817
Investments with unrealized losses less than 12 months, unrealized losses	(5)	(1)
Investments with unrealized losses, fair value	1,576	3,817
Investments with unrealized losses, unrealized losses	$ (5)	$ (1)

Loans - Components of Loans (De

Loans - Components of Loans (Detail) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020
Accounts Notes And Loans Receivable [Line Items]
Total gross loans	$ 1,011,664	$ 996,285
Allowance for loan losses	(15,082)	(14,808)
Net loans	996,582	981,477
Agricultural Loans
Accounts Notes And Loans Receivable [Line Items]
Total gross loans	609,482	606,881
Commercial Real Estate Loans
Accounts Notes And Loans Receivable [Line Items]
Total gross loans	244,791	235,969
Commercial Loans
Accounts Notes And Loans Receivable [Line Items]
Total gross loans	119,083	115,087
Residential Real Estate Loans
Accounts Notes And Loans Receivable [Line Items]
Total gross loans	38,063	38,084
Installment and Consumer Other
Accounts Notes And Loans Receivable [Line Items]
Total gross loans	$ 245	$ 264

Loans - Additional Information

Loans - Additional Information (Detail) - USD ($)	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Dec. 31, 2020
Accounts Notes And Loans Receivable [Line Items]
Net unamortized deferred costs	$ 500,000		$ 300,000
Impaired loans on nonaccrual and restructured loans that are past due and still accruing	90 days
Interest income recognized for nonaccrual loans	$ 600,000	$ 700,000
Specific reserve to customers whose loan terms have been modified in TDR	4,600,000		3,800,000
Additional lending commitments to customers with outstanding loans that are classified as TDRs	0		$ 0
Minimum exposure for annual internal credit review	$ 300,000
Financing receivable on nonaccrual loans past due period description	prior to 90-days past due
CARES Act
Accounts Notes And Loans Receivable [Line Items]
Balance of loans modified	$ 6,100,000

Loans - Changes in Allowance fo

Loans - Changes in Allowance for Loan Losses by Portfolio Segment (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Accounts Notes And Loans Receivable [Line Items]
Beginning Balance	$ 14,808	$ 15,267
Provision for loan losses	242	2,218	[1]
Loan Recoveries	32	62
Ending Balance	15,082	17,547
Agricultural Loans
Accounts Notes And Loans Receivable [Line Items]
Beginning Balance	10,859	11,737
Provision for loan losses	668	948
Ending Balance	11,527	12,685
Commercial Real Estate Loans
Accounts Notes And Loans Receivable [Line Items]
Beginning Balance	3,139	1,913
Provision for loan losses	(282)	603
Loan Recoveries	1	61
Ending Balance	2,858	2,577
Commercial Loans
Accounts Notes And Loans Receivable [Line Items]
Beginning Balance	805	1,599
Provision for loan losses	(145)	573
Loan Recoveries	31	1
Ending Balance	691	2,173
Residential Real Estate Loans
Accounts Notes And Loans Receivable [Line Items]
Beginning Balance	5	15
Provision for loan losses		97
Ending Balance	5	112
Installment and Consumer Other
Accounts Notes And Loans Receivable [Line Items]
Beginning Balance		3
Provision for loan losses	1	$ (3)
Ending Balance	$ 1
[1]	Amounts reclassed to current classifications from original presentation

Loans - Balances in Allowance f

Loans - Balances in Allowance for Loan Losses and Recorded Balance in Loans by Portfolio Segment and Based on Impairment Method (Detail) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020
Financing Receivable Allowance For Credit Losses [Line Items]
Loans individually evaluated for impairment	$ 59,793	$ 69,469
Loans collectively evaluated for impairment	936,789	912,008
Loans, net	996,582	981,477
Allowance for loan losses:
Allowance for loan losses individually evaluated for impairment	4,620	4,262
Allowance for loan losses collectively evaluated for impairment	10,462	10,546
Total	15,082	14,808
Loans individually evaluated for impairment	64,413	73,731
Loans collectively evaluated for impairment	947,251	922,554
Total Loans	1,011,664	996,285
Agricultural Loans
Allowance for loan losses:
Allowance for loan losses individually evaluated for impairment	4,340	3,504
Allowance for loan losses collectively evaluated for impairment	7,187	7,355
Total	11,527	10,859
Loans individually evaluated for impairment	54,495	63,777
Loans collectively evaluated for impairment	554,987	543,104
Total Loans	609,482	606,881
Commercial Real Estate Loans
Allowance for loan losses:
Allowance for loan losses individually evaluated for impairment	192	672
Allowance for loan losses collectively evaluated for impairment	2,666	2,467
Total	2,858	3,139
Loans individually evaluated for impairment	7,074	7,077
Loans collectively evaluated for impairment	237,717	228,892
Total Loans	244,791	235,969
Commercial Loans
Allowance for loan losses:
Allowance for loan losses individually evaluated for impairment	88	86
Allowance for loan losses collectively evaluated for impairment	603	719
Total	691	805
Loans individually evaluated for impairment	2,786	2,818
Loans collectively evaluated for impairment	116,297	112,269
Total Loans	119,083	115,087
Residential Real Estate Loans
Allowance for loan losses:
Allowance for loan losses collectively evaluated for impairment	5	5
Total	5	5
Loans individually evaluated for impairment	58	59
Loans collectively evaluated for impairment	38,005	38,025
Total Loans	38,063	38,084
Installment and Consumer Other
Allowance for loan losses:
Allowance for loan losses collectively evaluated for impairment	1
Total	1
Loans collectively evaluated for impairment	245	264
Total Loans	$ 245	$ 264

Loans - Impairment by Class of

Loans - Impairment by Class of Loans (Detail) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020	Mar. 31, 2020
Loans Receivable Evaluated For Impairment [Line Items]
Impaired Loans with No Related Allowance Recorded, unpaid principal balance	$ 15,113	$ 23,098
Impaired Loans with No Related Allowance Recorded, recorded investment	13,842	22,948
Impaired Loans with No Related Allowance Recorded, allowance for loan losses allocated	0	0
Impaired Loans with an Allowance Recorded, unpaid principal balance	57,018	56,573
Impaired Loans with an Allowance Recorded, recorded investment	50,571	50,783
Impaired Loans with an Allowance Recorded, allowance for loan losses allocated	4,620	4,262
Unpaid principal balance	72,131	79,671	$ 69,765
Recorded investment	64,413	73,731	65,771
Allowance for loan losses allocated	4,620	4,262	$ 5,790
Agricultural Loans
Loans Receivable Evaluated For Impairment [Line Items]
Impaired Loans with No Related Allowance Recorded, unpaid principal balance	7,599	20,245
Impaired Loans with No Related Allowance Recorded, recorded investment	7,219	20,120
Impaired Loans with No Related Allowance Recorded, allowance for loan losses allocated	0	0
Impaired Loans with an Allowance Recorded, unpaid principal balance	51,856	47,971
Impaired Loans with an Allowance Recorded, recorded investment	47,276	43,657
Impaired Loans with an Allowance Recorded, allowance for loan losses allocated	4,340	3,504
Commercial Real Estate Loans
Loans Receivable Evaluated For Impairment [Line Items]
Impaired Loans with No Related Allowance Recorded, unpaid principal balance	5,209	288
Impaired Loans with No Related Allowance Recorded, recorded investment	4,328	288
Impaired Loans with No Related Allowance Recorded, allowance for loan losses allocated	0	0
Impaired Loans with an Allowance Recorded, unpaid principal balance	4,582	8,245
Impaired Loans with an Allowance Recorded, recorded investment	2,746	6,790
Impaired Loans with an Allowance Recorded, allowance for loan losses allocated	192	672
Commercial Loans
Loans Receivable Evaluated For Impairment [Line Items]
Impaired Loans with No Related Allowance Recorded, unpaid principal balance	2,244	2,504
Impaired Loans with No Related Allowance Recorded, recorded investment	2,237	2,481
Impaired Loans with No Related Allowance Recorded, allowance for loan losses allocated	0	0
Impaired Loans with an Allowance Recorded, unpaid principal balance	580	357
Impaired Loans with an Allowance Recorded, recorded investment	549	336
Impaired Loans with an Allowance Recorded, allowance for loan losses allocated	88	86
Residential Real Estate Loans
Loans Receivable Evaluated For Impairment [Line Items]
Impaired Loans with No Related Allowance Recorded, unpaid principal balance	61	61
Impaired Loans with No Related Allowance Recorded, recorded investment	58	59
Impaired Loans with No Related Allowance Recorded, allowance for loan losses allocated	0	0
Impaired Loans with an Allowance Recorded, unpaid principal balance	0	0
Impaired Loans with an Allowance Recorded, recorded investment	0	0
Impaired Loans with an Allowance Recorded, allowance for loan losses allocated	$ 0	$ 0

Loans - Schedule of Aging of Re

Loans - Schedule of Aging of Recorded Investment in Past Due Loans (Detail) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020
Financing Receivable Recorded Investment Past Due [Line Items]
Loans Past Due	$ 10,787	$ 9,553
Loans Not Past Due	1,000,877	986,732
Total Loans	1,011,664	996,285
Financing Receivables 30 To 59 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans Past Due	1,658	133
Financing Receivables Equal To Greater Than 90 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans Past Due	9,129	9,420
Agricultural Loans
Financing Receivable Recorded Investment Past Due [Line Items]
Loans Past Due	6,403	5,088
Loans Not Past Due	603,079	601,793
Total Loans	609,482	606,881
Agricultural Loans | Financing Receivables 30 To 59 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans Past Due	1,658	47
Agricultural Loans | Financing Receivables Equal To Greater Than 90 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans Past Due	4,745	5,041
Commercial Real Estate Loans
Financing Receivable Recorded Investment Past Due [Line Items]
Loans Past Due	4,328	4,365
Loans Not Past Due	240,463	231,604
Total Loans	244,791	235,969
Commercial Real Estate Loans | Financing Receivables 30 To 59 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans Past Due		82
Commercial Real Estate Loans | Financing Receivables Equal To Greater Than 90 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans Past Due	4,328	4,283
Commercial Loans
Financing Receivable Recorded Investment Past Due [Line Items]
Loans Past Due	56	96
Loans Not Past Due	119,027	114,991
Total Loans	119,083	115,087
Commercial Loans | Financing Receivables Equal To Greater Than 90 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans Past Due	56	96
Residential Real Estate Loans
Financing Receivable Recorded Investment Past Due [Line Items]
Loans Past Due		4
Loans Not Past Due	38,063	38,080
Total Loans	38,063	38,084
Residential Real Estate Loans | Financing Receivables 30 To 59 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans Past Due		4
Installment and Consumer Other
Financing Receivable Recorded Investment Past Due [Line Items]
Loans Not Past Due	245	264
Total Loans	$ 245	$ 264

Loans - Recorded Investment in

Loans - Recorded Investment in Nonaccrual Loans (Detail) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020
Financing Receivable Recorded Investment Past Due [Line Items]
Recorded investment in nonaccrual and loans past due 90 days or more	$ 43,973	$ 41,624
Agricultural Loans
Financing Receivable Recorded Investment Past Due [Line Items]
Recorded investment in nonaccrual and loans past due 90 days or more	37,416	35,067
Commercial Real Estate Loans
Financing Receivable Recorded Investment Past Due [Line Items]
Recorded investment in nonaccrual and loans past due 90 days or more	6,099	6,093
Commercial Loans
Financing Receivable Recorded Investment Past Due [Line Items]
Recorded investment in nonaccrual and loans past due 90 days or more	400	405
Residential Real Estate Loans
Financing Receivable Recorded Investment Past Due [Line Items]
Recorded investment in nonaccrual and loans past due 90 days or more	$ 58	$ 59

Loans - Average Recorded Invest

Loans - Average Recorded Investment and Interest Income Recognized on Impaired Loans by Portfolio Segment (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Dec. 31, 2020
Financing Receivable Impaired [Line Items]
Unpaid Principal Balance	$ 72,131	$ 69,765	$ 79,671
Recorded Investment	64,413	65,771	73,731
Allowance for Loan Losses Allocated	4,620	5,790	$ 4,262
Average Recorded Investment	69,072	65,105
Interest Income Recognized	1,004	1,384
Agricultural Loans
Financing Receivable Impaired [Line Items]
Unpaid Principal Balance	59,455	63,876
Recorded Investment	54,495	60,234
Allowance for Loan Losses Allocated	4,340	3,678
Average Recorded Investment	59,136	59,533
Interest Income Recognized	926	1,310
Commercial Real Estate Loans
Financing Receivable Impaired [Line Items]
Unpaid Principal Balance	9,791	3,674
Recorded Investment	7,074	3,640
Allowance for Loan Losses Allocated	192	802
Average Recorded Investment	7,076	3,661
Interest Income Recognized	37	25
Commercial Loans
Financing Receivable Impaired [Line Items]
Unpaid Principal Balance	2,824	2,154
Recorded Investment	2,786	1,837
Allowance for Loan Losses Allocated	88	1,310
Average Recorded Investment	2,802	1,850
Interest Income Recognized	40	48
Residential Real Estate Loans
Financing Receivable Impaired [Line Items]
Unpaid Principal Balance	61	61
Recorded Investment	58	60
Average Recorded Investment	58	61
Interest Income Recognized	$ 1	$ 1

Loans - TDRs and Related Allowa

Loans - TDRs and Related Allowance for Loan Losses by Loan Class (Detail) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020
Financing Receivable Allowance For Credit Losses [Line Items]
Non-Accrual	$ 43,973	$ 41,624
TDR Loans
Financing Receivable Allowance For Credit Losses [Line Items]
Non-Accrual	28,220	29,101
Restructured and Accruing	13,495	18,592
Total	41,715	47,693
Allowance for Loan Losses Allocated	4,553	3,813
Agricultural Loans | TDR Loans
Financing Receivable Allowance For Credit Losses [Line Items]
Non-Accrual	26,382	27,223
Restructured and Accruing	10,630	15,690
Total	37,012	42,913
Allowance for Loan Losses Allocated	4,273	3,494
Commercial Real Estate Loans | TDR Loans
Financing Receivable Allowance For Credit Losses [Line Items]
Non-Accrual	1,772	1,810
Restructured and Accruing	975	984
Total	2,747	2,794
Allowance for Loan Losses Allocated	192	315
Commercial Loans | TDR Loans
Financing Receivable Allowance For Credit Losses [Line Items]
Non-Accrual	66	68
Restructured and Accruing	1,890	1,918
Total	1,956	1,986
Allowance for Loan Losses Allocated	$ 88	$ 4

Loans - Number of Loans Modifie

Loans - Number of Loans Modified in Troubled Debt Restructuring Investment by Class (Detail) $ in Thousands	3 Months Ended
	Mar. 31, 2021USD ($)Loan	Mar. 31, 2020USD ($)Loan
Accounts Notes And Loans Receivable [Line Items]
Number of Loans | Loan	1	2
Recorded Investment | $	$ 299	$ 232
Agricultural Loans
Accounts Notes And Loans Receivable [Line Items]
Number of Loans | Loan	1	2
Recorded Investment | $	$ 299	$ 232

Loans - Summary of Troubled Deb

Loans - Summary of Troubled Debt Restructurings Grouped by Type of Concession (Detail) $ in Thousands	3 Months Ended
	Mar. 31, 2021USD ($)Loan	Mar. 31, 2020USD ($)Loan
Financing Receivable Allowance For Credit Losses [Line Items]
Number of Loans | Loan	1	2
Recorded Investment | $	$ 299	$ 232
Agricultural Loans
Financing Receivable Allowance For Credit Losses [Line Items]
Number of Loans | Loan	1	2
Recorded Investment | $	$ 299	$ 232
Agricultural Loans | Term concessions
Financing Receivable Allowance For Credit Losses [Line Items]
Number of Loans | Loan		1
Recorded Investment | $		$ 49
Agricultural Loans | Extension of Interest-Only Payments
Financing Receivable Allowance For Credit Losses [Line Items]
Number of Loans | Loan	1
Recorded Investment | $	$ 299
Agricultural Loans | Combination of Extension of Term and Interest Rate Concessions
Financing Receivable Allowance For Credit Losses [Line Items]
Number of Loans | Loan		1
Recorded Investment | $		$ 183

Loans - Risk Category of Loans

Loans - Risk Category of Loans by Class of Loans (Detail) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020
Long Term Debt [Line Items]
Total gross loans	$ 1,011,664	$ 996,285
Agricultural Loans
Long Term Debt [Line Items]
Total gross loans	609,482	606,881
Commercial Real Estate Loans
Long Term Debt [Line Items]
Total gross loans	244,791	235,969
Commercial Loans
Long Term Debt [Line Items]
Total gross loans	119,083	115,087
Residential Real Estate Loans
Long Term Debt [Line Items]
Total gross loans	38,063	38,084
Installment and Consumer Other
Long Term Debt [Line Items]
Total gross loans	245	264
Sound/ Acceptable/ Satisfactory/ Low Satisfactory
Long Term Debt [Line Items]
Total gross loans	757,161	716,313
Sound/ Acceptable/ Satisfactory/ Low Satisfactory | Agricultural Loans
Long Term Debt [Line Items]
Total gross loans	402,735	374,595
Sound/ Acceptable/ Satisfactory/ Low Satisfactory | Commercial Real Estate Loans
Long Term Debt [Line Items]
Total gross loans	210,260	200,208
Sound/ Acceptable/ Satisfactory/ Low Satisfactory | Commercial Loans
Long Term Debt [Line Items]
Total gross loans	106,172	103,488
Sound/ Acceptable/ Satisfactory/ Low Satisfactory | Residential Real Estate Loans
Long Term Debt [Line Items]
Total gross loans	37,749	37,758
Sound/ Acceptable/ Satisfactory/ Low Satisfactory | Installment and Consumer Other
Long Term Debt [Line Items]
Total gross loans	245	264
Watch
Long Term Debt [Line Items]
Total gross loans	165,823	190,101
Watch | Agricultural Loans
Long Term Debt [Line Items]
Total gross loans	129,840	155,546
Watch | Commercial Real Estate Loans
Long Term Debt [Line Items]
Total gross loans	26,113	26,266
Watch | Commercial Loans
Long Term Debt [Line Items]
Total gross loans	9,614	8,022
Watch | Residential Real Estate Loans
Long Term Debt [Line Items]
Total gross loans	256	267
Special Mention
Long Term Debt [Line Items]
Total gross loans	605	2,501
Special Mention | Agricultural Loans
Long Term Debt [Line Items]
Total gross loans		1,854
Special Mention | Commercial Loans
Long Term Debt [Line Items]
Total gross loans	605	647
Substandard Performing
Long Term Debt [Line Items]
Total gross loans	38,960	40,420
Substandard Performing | Agricultural Loans
Long Term Debt [Line Items]
Total gross loans	34,310	34,452
Substandard Performing | Commercial Real Estate Loans
Long Term Debt [Line Items]
Total gross loans	2,319	3,402
Substandard Performing | Commercial Loans
Long Term Debt [Line Items]
Total gross loans	2,331	2,566
Substandard Impaired
Long Term Debt [Line Items]
Total gross loans	49,115	46,950
Substandard Impaired | Agricultural Loans
Long Term Debt [Line Items]
Total gross loans	42,597	40,434
Substandard Impaired | Commercial Real Estate Loans
Long Term Debt [Line Items]
Total gross loans	6,099	6,093
Substandard Impaired | Commercial Loans
Long Term Debt [Line Items]
Total gross loans	361	364
Substandard Impaired | Residential Real Estate Loans
Long Term Debt [Line Items]
Total gross loans	$ 58	$ 59

Loan Servicing Rights - Additio

Loan Servicing Rights - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2021	Dec. 31, 2020	Mar. 31, 2020	Dec. 31, 2019
Servicing Assets at Fair Value [Line Items]
Unpaid principal balance of loan	$ 841,900	$ 812,600
Loan servicing rights, fair value	$ 18,864	$ 18,396	$ 16,211	$ 15,921
Servicing assets and servicing liabilities at fair value, assumptions used to estimate fair value, discount rate	14.70%	14.30%
Weighted Average
Servicing Assets at Fair Value [Line Items]
Servicing assets and servicing liabilities at fair value, assumptions used to estimate fair value, Prepayment speed	16.24%	16.59%
Minimum
Servicing Assets at Fair Value [Line Items]
Servicing assets and servicing liabilities at fair value, assumptions used to estimate fair value, Prepayment speed	15.67%	16.02%
Maximum
Servicing Assets at Fair Value [Line Items]
Servicing assets and servicing liabilities at fair value, assumptions used to estimate fair value, Prepayment speed	24.42%	24.72%
Level 3 Inputs
Servicing Assets at Fair Value [Line Items]
Loan servicing rights, fair value	$ 18,900	$ 18,400

Loan Servicing Rights - Summary

Loan Servicing Rights - Summary of Servicing Rights Capitalized along with the Aggregate Activity in Related Valuation Allowances (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Transfers And Servicing [Abstract]
Balance, beginning of period	$ 18,396	$ 15,921
Additions, net	1,587	505
Fair value changes:
Decay due to increases in principal paydowns or runoff	(271)	(265)
Due to changes in valuation inputs or assumptions	(848)	50
Balance, end of period	$ 18,864	$ 16,211

Deposits - Summary of Deposits

Deposits - Summary of Deposits (Detail) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020
Deposits [Abstract]
Demand deposits	$ 139,838	$ 163,202
NOW and interest checking	95,591	96,624
Savings	8,430	7,367
Money market accounts	390,742	344,250
Certificates of deposit	278,591	304,580
National time deposits	26,302	44,347
Brokered deposits	159,034	80,456
Total deposits	$ 1,098,528	$ 1,040,826

Advances From FHLB and Other _3

Advances From FHLB and Other Borrowings - Additional Information (Detail)	Mar. 02, 2020USD ($)Option	Mar. 31, 2021USD ($)	Dec. 31, 2020USD ($)
Debt Instrument [Line Items]
Advances from FHLB		$ 100,000,000	$ 129,000,000
Other borrowings		48,674,000	49,006,000
Federal Reserve’s PPP Liquidity Facility
Debt Instrument [Line Items]
Available borrowings		$ 47,300,000	47,500,000
Interest rate		0.35%
Collateralized Loan Obligations
Debt Instrument [Line Items]
Other borrowings		$ 100,000	200,000
Federal Reserve Bank Of Chicago
Debt Instrument [Line Items]
Line of credit amount outstanding		109,300,000	111,500,000
Available borrowings		82,000,000	83,300,000
Other borrowings		0	0
Mortgage Loans
Debt Instrument [Line Items]
Pledged qualifying mortgage loans		$ 390,600,000	$ 367,600,000
Manitowoc, Wisconsin
Debt Instrument [Line Items]
Lease monthly rental payments	$ 16,000
Lease term	10 years
Number of lease renewal options | Option	2
Lease renewal term	5 years
Lease option to extend		true
Finance lease liability		$ 1,300,000

Advances from FHLB and Other _4

Advances from FHLB and Other Borrowings - Advances Outstanding from FHLB (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Dec. 31, 2020
Debt Instrument [Line Items]
Advances from FHLB	$ 100,000	$ 129,000
Fixed rate, short term, Advance for FHLB, 1
Debt Instrument [Line Items]
Advances from FHLB, Maturity	Jan. 4, 2021
Advances from FHLB, Rate	0.23%
Advances from FHLB		29,000
Fixed rate, fixed term, Advance for FHLB, 2
Debt Instrument [Line Items]
Advances from FHLB, Maturity	Apr. 12, 2021
Advances from FHLB, Rate	1.92%
Advances from FHLB	$ 8,000	8,000
Fixed rate, fixed term, Advance for FHLB, 3
Debt Instrument [Line Items]
Advances from FHLB, Maturity	May 3, 2021
Advances from FHLB, Rate	0.00%
Advances from FHLB	$ 4,000	4,000
Fixed rate, fixed term, Advance for FHLB, 4
Debt Instrument [Line Items]
Advances from FHLB, Maturity	Jun. 15, 2021
Advances from FHLB, Rate	1.39%
Advances from FHLB	$ 5,000	5,000
Fixed rate, fixed term, Advance for FHLB, 5
Debt Instrument [Line Items]
Advances from FHLB, Maturity	Aug. 16, 2021
Advances from FHLB, Rate	2.29%
Advances from FHLB	$ 3,000	3,000
Fixed rate, fixed term, Advance for FHLB, 6
Debt Instrument [Line Items]
Advances from FHLB, Maturity	Dec. 30, 2021
Advances from FHLB, Rate	2.29%
Advances from FHLB	$ 2,000	2,000
Fixed rate, fixed term, Advance for FHLB, 7
Debt Instrument [Line Items]
Advances from FHLB, Maturity	Mar. 18, 2022
Advances from FHLB, Rate	1.03%
Advances from FHLB	$ 15,000	15,000
Fixed rate, fixed term, Advance for FHLB, 8
Debt Instrument [Line Items]
Advances from FHLB, Maturity	Mar. 25, 2022
Advances from FHLB, Rate	0.75%
Advances from FHLB	$ 10,000	10,000
Fixed rate, fixed term, Advance for FHLB, 9
Debt Instrument [Line Items]
Advances from FHLB, Maturity	Nov. 16, 2022
Advances from FHLB, Rate	0.38%
Advances from FHLB	$ 20,000	20,000
Fixed rate, putable, 2 years no call
Debt Instrument [Line Items]
Advances from FHLB, Maturity	Jan. 12, 2023
Advances from FHLB, Rate	2.03%
Advances from FHLB	$ 8,000	8,000
Fixed rate, fixed term, Advance for FHLB, 14
Debt Instrument [Line Items]
Advances from FHLB, Maturity	Mar. 23, 2023
Advances from FHLB, Rate	1.26%
Advances from FHLB	$ 10,000	10,000
Fixed rate, fixed term, Advance for FHLB, 15
Debt Instrument [Line Items]
Advances from FHLB, Maturity	Mar. 27, 2023
Advances from FHLB, Rate	0.82%
Advances from FHLB	$ 15,000	$ 15,000

Advances from FHLB and Other _5

Advances from FHLB and Other Borrowings - Balances and Interest Rates on Other Borrowings (Detail) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2021	Dec. 31, 2020
Other Borrowings:
Balance outstanding at end of period	$ 48,674	$ 49,006
Average amount outstanding during the period	51,220	61,483
Maximum amount outstanding at any month-end	$ 56,299	$ 93,709
Weighted average interest rate during the period	0.38%	0.42%
Weighted average interest rate at end of period	0.39%	0.39%

Subordinated Debentures - Summa

Subordinated Debentures - Summary of Carrying Values, Including Unamortized Issuance Costs of Subordinated Debt (Detail) - USD ($) $ in Thousands		3 Months Ended
		Mar. 31, 2021	Dec. 31, 2020
Debt Instrument [Line Items]
Total subordinated debentures		$ 67,179	$ 67,111
Junior Subordinated Notes | County Bancorp Statutory Trust II
Debt Instrument [Line Items]
Total subordinated debentures	[1],[2]	$ 6,186	6,186
Interest Rate	[1],[2]	1.71%
Interest Reset Date	[1],[2]	Jun. 15, 2021
Advances from FHLB, Maturity	[1],[2]	Sep. 15, 2035
Junior Subordinated Notes | County Bancorp Statutory Trust III
Debt Instrument [Line Items]
Total subordinated debentures	[2],[3]	$ 6,186	6,186
Interest Rate	[2],[3]	1.87%
Interest Reset Date	[2],[3]	Jun. 15, 2021
Advances from FHLB, Maturity	[2],[3]	Jun. 15, 2036
Junior Subordinated Notes | Fox River Valley Capital Trust I
Debt Instrument [Line Items]
Total subordinated debentures	[4]	$ 3,348	3,336
Interest Rate	[4]	6.40%
Interest Reset Date	[4]	Nov. 30, 2023
Advances from FHLB, Maturity	[4]	May 30, 2033
Subordinated Notes | 5.875% Fixed-to-Floating Rate
Debt Instrument [Line Items]
Total subordinated debentures	[5]	$ 29,592	29,545
Interest Rate	[5]	5.875%
Interest Reset Date	[5]	Jun. 1, 2023
Call Date	[5]	Jun. 1, 2023
Advances from FHLB, Maturity	[5]	Jun. 1, 2028
Subordinated Notes | 7.00% Fixed-to-Floating Rate
Debt Instrument [Line Items]
Total subordinated debentures	[6]	$ 21,867	$ 21,858
Interest Rate	[6]	7.00%
Interest Reset Date	[6]	Jun. 30, 2025
Call Date	[6]	Jun. 30, 2025
Advances from FHLB, Maturity	[6]	Jun. 30, 2030
[1]	The debentures issued to Trust II bear an interest rate of three-month LIBOR plus 1.53% through maturity.
[2]	The company formed wholly owned subsidiary business trusts County Bancorp Statutory Trust II (“Trust II”) and County Bancorp Statutory Trust III (“Trust III”) (together, the “Trusts”), which are both Delaware statutory trusts.  The Company owns all of the outstanding common securities of Trust II and Trust III, which qualify as Tier 1 capital for regulatory purposes. The Trusts used the proceeds from the issuance of their capital securities to buy floating rate junior subordinated deferrable interest debentures (“debentures”) issued by the Company. These debentures are the Trusts’ only assets, and interest payments from these debentures finance the distributions paid on the capital securities. These debentures are unsecured, rank junior, and are subordinate in the right of payment to all senior debt of the Company.
[3]	The debentures issued to Trust III bear an interest rate of three-month LIBOR plus 1.69% through maturity.
[4]	In connection with the merger with Fox River Valley, the Company acquired all of the common securities of Fox River Valley’s wholly-owned subsidiary, Fox River Valley Capital Trust I, a Delaware statutory trust (the “FRV Trust I”), which qualify as Tier 1 capital for regulatory purposes. The debentures of the Company owned by FRV Trust I carry an interest rate equal to 5-year LIBOR plus 3.40%, which resets every five years.
[5]	The notes bear interest at a fixed rate of 5.875% per year, from and including May 30, 2018 to, but excluding, June 1, 2023. From and including June 1, 2023 to, but excluding, the maturity date or early redemption date, the interest rate will reset quarterly at a variable rate equal to the then current 3-month LIBOR plus 2.88%. The notes qualify as Tier II capital of the Company. Debt issuance costs of $0.9 million are being amortized over the life of the notes.
[6]	The notes bear interest at a fixed rate of 7.00% per year, from and including June 30, 2020 to, but excluding, June 30, 2025. From and including June 30, 2025 to, but excluding, the maturity date or early redemption date, the interest rate will reset quarterly at a variable rate equal to the then current three-month term secured overnight financing rate (SOFR) plus 687.5 basis points.  The notes qualify as Tier II capital of the Company.  The Company incurred $0.6 million of costs related to the issuance of the notes.  These costs have been capitalized and are being amortized over the life of the notes.

Subordinated Debentures - Sum_2

Subordinated Debentures - Summary of Carrying Values, Including Unamortized Issuance Costs of Subordinated Debt (Parenthetical) (Detail) $ in Millions	3 Months Ended
	Mar. 31, 2021USD ($)
5-year LIBOR | Fox River Valley Capital Trust I
Debt Instrument [Line Items]
Basis spread on variable rate	3.40%
Subordinated Notes | 5.875% Fixed-to-Floating Rate
Debt Instrument [Line Items]
Fixed interest rate	5.875%
Debt issuance costs	$ 0.9
Subordinated Notes | 7.00% Fixed-to-Floating Rate
Debt Instrument [Line Items]
Fixed interest rate	7.00%
Debt issuance costs	$ 0.6
Frequency of interest payment	quarterly
Subordinated Notes | Interest Reset Date_June 01, 2023
Debt Instrument [Line Items]
Fixed-to-floating rate	5.875%
Subordinated Notes | Interest Reset Date_June 30, 2025
Debt Instrument [Line Items]
Fixed-to-floating rate	7.00%
Subordinated Notes | Three month LIBOR | 5.875% Fixed-to-Floating Rate
Debt Instrument [Line Items]
Basis spread on variable rate	2.88%
Description of variable rate basis	3-month LIBOR
Subordinated Notes | SOFR | 7.00% Fixed-to-Floating Rate
Debt Instrument [Line Items]
Basis spread on variable rate	6.875%
Description of variable rate basis	three-month term secured overnight financing rate (SOFR)
Trust II | Three month LIBOR
Debt Instrument [Line Items]
Basis spread on variable rate	1.53%
Trust III | Three month LIBOR
Debt Instrument [Line Items]
Basis spread on variable rate	1.69%

Equity Incentive Plan - Additio

Equity Incentive Plan - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Share-based compensation expense	$ 273	$ 314
Unrecognized share-based compensation expense related to nonvested share-based compensation instruments amounted	$ 1,200
Maximum
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Option term	10 years
Maximum | Equity Option
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Vesting period	5 years
Minimum | Equity Option
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Vesting period	1 year
Restricted Stock Awards | Maximum
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Vesting period	5 years
Restricted Stock Awards | Minimum
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Vesting period	1 year
Stock Options, Restricted Stock Awards and Units
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Share-based compensation expense	$ 300	$ 300
Employee Stock Option
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Unrecognized share-based compensation expense related to nonvested share-based compensation instruments amounted, weighted average period of recognition	1 year 11 months 12 days
2016 Long Term Incentive Plan
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of options granted under plan	25,406
2016 Long Term Incentive Plan | Restricted Stock Awards
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of restricted stock granted under plan	25,406

Equity Incentive Plan - Status

Equity Incentive Plan - Status and Changes in Stock Option Plan (Detail) - USD ($) $ / shares in Units, $ in Thousands		3 Months Ended
		Mar. 31, 2021	Mar. 31, 2020
Number of Options
Options, Exercised		(6,206)	(14,590)
2016 Long Term Incentive Plan
Number of Options
Options, Outstanding beginning of year		249,667
Options, Granted		25,406
Options, Exercised		(6,206)
Options, Forfeited/expired		(7,797)
Options, Outstanding end of period		235,664
Options exercisable at period-end		174,691
Weighted-Average Exercise Price
Weighted Average Exercise price, Outstanding, beginning of year		$ 19.75
Weighted Average Exercise Price, Exercised		13.18
Weighted Average Exercise Price, Forfeited/expired		19.77
Weighted Average Exercise Price, Outstanding, end of period		19.92
Weighted Average Exercise Price, Options exercisable at period-end		$ 19.87
Aggregate Intrinsic Value
Aggregate Intrinsic Value, Outstanding, end of period	[1]	$ 1,601
Aggregate Intrinsic Value, Options exercisable at period-end	[1]	$ 801
[1]	The aggregate intrinsic value of a stock option in the table above represents the total pre-tax intrinsic value (the amount by which the current market value of the underlying stock exceeds the exercise price of the option) that would have been received by the option holders had all option holders exercised their options on March 31, 2021. This amount changes based on changes in the market value of the Company’s stock.

Equity Incentive Plan - Activit

Equity Incentive Plan - Activity in Restricted Stock Awards and Restricted Stock Units (Detail)	3 Months Ended
	Mar. 31, 2021$ / sharesshares
Restricted Stock Awards
Number of Non-Vested Shares
Outstanding, beginning of year | shares	6,299
Vested | shares	(3,500)
Forfeited/expired | shares	(493)
Outstanding, end of period | shares	2,306
Weighted Average Grant Date Fair Value
Weighted Average Grant Price Outstanding, Beginning of year | $ / shares	$ 24.80
Weighted Average Grant Price, Vested | $ / shares	22.90
Weighted Average Grant Price, Forfeited or expired | $ / shares	27.15
Weighted Average Grant Price Outstanding, End of year | $ / shares	$ 27.19
Restricted Stock Units
Number of Non-Vested Shares
Outstanding, beginning of year | shares	66,856
Granted | shares	32,853
Vested | shares	(11,879)
Forfeited/expired | shares	(3,332)
Outstanding, end of period | shares	84,498
Restricted shares vested not yet issued, end of period | shares	9,779
Weighted Average Grant Date Fair Value
Weighted Average Grant Price Outstanding, Beginning of year | $ / shares	$ 19.38
Weighted Average Grant Price Outstanding, Granted | $ / shares	22.53
Weighted Average Grant Price, Vested | $ / shares	19.50
Weighted Average Grant Price, Forfeited or expired | $ / shares	18.25
Weighted Average Grant Price Outstanding, End of year | $ / shares	20.63
Weighted Average Grant Price Outstanding, Restricted shares vested not yet issued, end of period | $ / shares	$ 23.61

Regulatory Matters - Additional

Regulatory Matters - Additional Information (Detail)	3 Months Ended
	Mar. 31, 2021	Dec. 31, 2020
Regulatory Capital Requirements [Abstract]
Tier 1 Common Equity ratio to risk weighted assets minimum for capital adequacy purposes excluding capital conservative buffer percentage	4.50%
Capital conservative buffer percentage	2.50%
Tier 1 Common Equity ratio to risk weighted assets minimum for capital adequacy purposes	7.00%	7.00%
Tier 1 Capital ratio to risk weighted assets minimum for capital adequacy purposes excluding capital conservative buffer percentage	0.0600
Tier 1 Capital ratio to risk weighted assets minimum for capital adequacy purposes	0.0850	0.0850
Total Capital ratio to risk weighted assets minimum for capital adequacy purpose excluding capital conservative buffer percentage	0.0800
Total Capital ratio to risk weighted assets minimum for capital adequacy purpose	0.1050	0.1050
Tier 1 minimum Leverage Capital ratio	0.0400	0.0400

Regulatory Matters - Summary of

Regulatory Matters - Summary of Actual Capital Amounts and Ratios of Company and Bank's (Detail) $ in Thousands	Mar. 31, 2021USD ($)	Dec. 31, 2020USD ($)
Compliance with Regulatory Capital Requirements under Banking Regulations [Line Items]
Total Capital (to risk weighted assets), Actual Amount	$ 247,772	$ 246,275
Total Capital (to risk weighted assets), Actual Ratio	0.1911	0.1950
Total Capital (to risk weighted assets), Minimum For Capital Adequacy Purpose (including the capital conservation buffer), Amount	$ 136,164	$ 132,603
Total Capital (to risk weighted assets), Minimum For Capital Adequacy Purpose (including the capital conservation buffer), Ratio	0.1050	0.1050
Total Capital (to risk weighted assets), Minimum To Be Well Capitalized Under Prompt Corrective Action Provisions, Amount	$ 0	$ 0
Tier 1 Capital (to risk weighted assets), Actual Amount	$ 181,231	$ 180,135
Tier 1 Capital (to risk weighted assets), Actual Ratio	0.1398	0.1426
Tier 1 Capital (to risk weighted assets), Minimum For Capital Adequacy Purposes (including the capital conservation buffer), Amount	$ 110,228	$ 107,345
Tier 1 Capital (to risk weighted assets), Minimum For Capital Adequacy Purposes (including the capital conservation buffer), Ratio	0.0850	0.0850
Tier 1 Capital (to risk weighted assets), Minimum To Be Well Capitalized Under Prompt Corrective Action Provisions, Amount	$ 0	$ 0
Tier 1 Capital (to average assets), Actual Amount	$ 181,231	$ 180,135
Tier 1 Capital (to average assets), Actual Ratio	0.1269	0.1301
Tier 1 Capital (to average assets), Minimum To Be Adequately Capitalized Under Prompt Corrective Action Provisions (including the capital conservation buffer), Amount	$ 57,125	$ 55,403
Tier 1 Capital (to average assets), Minimum To Be Adequately Capitalized Under Prompt Corrective Action Provisions (including the capital conservation buffer), Ratio	0.0400	0.0400
Tier 1 Capital (to average assets), Minimum To Be Adequately Capitalized Under Prompt Corrective Action Provisions, Amount	$ 0	$ 0
Tier 1 Common Equity (to risk weighted assets), Actual Amount	$ 157,511	$ 156,427
Tier 1 Common Equity (to risk weighted assets), Actual Ratio	12.15%	12.39%
Tier 1 Common Equity (to risk weighted assets), Minimum For Capital Adequacy Purposes (including the capital conservation buffer), Amount	$ 90,776	$ 88,402
Tier 1 Common Equity (to risk weighted assets), Minimum For Capital Adequacy Purposes (including the capital conservation buffer), Ratio	7.00%	7.00%
Tier 1 Common Equity (to risk weighted assets), Minimum To Be Well Capitalized Under Prompt Corrective Action Provisions, Amount	$ 0	$ 0
Bank
Compliance with Regulatory Capital Requirements under Banking Regulations [Line Items]
Total Capital (to risk weighted assets), Actual Amount	$ 215,631	$ 211,864
Total Capital (to risk weighted assets), Actual Ratio	0.1668	0.1683
Total Capital (to risk weighted assets), Minimum For Capital Adequacy Purpose (including the capital conservation buffer), Amount	$ 135,755	$ 132,174
Total Capital (to risk weighted assets), Minimum For Capital Adequacy Purpose (including the capital conservation buffer), Ratio	0.1050	0.1050
Total Capital (to risk weighted assets), Minimum To Be Well Capitalized Under Prompt Corrective Action Provisions, Amount	$ 129,291	$ 125,880
Total Capital (to risk weighted assets), Minimum To Be Well Capitalized Under Prompt Corrective Action Provisions, Ratio	0.1000	0.1000
Tier 1 Capital (to risk weighted assets), Actual Amount	$ 200,549	$ 197,056
Tier 1 Capital (to risk weighted assets), Actual Ratio	0.1551	0.1565
Tier 1 Capital (to risk weighted assets), Minimum For Capital Adequacy Purposes (including the capital conservation buffer), Amount	$ 109,897	$ 106,998
Tier 1 Capital (to risk weighted assets), Minimum For Capital Adequacy Purposes (including the capital conservation buffer), Ratio	0.0850	0.0850
Tier 1 Capital (to risk weighted assets), Minimum To Be Well Capitalized Under Prompt Corrective Action Provisions, Amount	$ 103,433	$ 100,704
Tier 1 Capital (to risk weighted assets), Minimum To Be Well Capitalized Under Prompt Corrective Action Provisions, Ratio	0.0800	0.0800
Tier 1 Capital (to average assets), Actual Amount	$ 200,549	$ 197,056
Tier 1 Capital (to average assets), Actual Ratio	0.1388	0.1406
Tier 1 Capital (to average assets), Minimum To Be Adequately Capitalized Under Prompt Corrective Action Provisions (including the capital conservation buffer), Amount	$ 57,790	$ 56,047
Tier 1 Capital (to average assets), Minimum To Be Adequately Capitalized Under Prompt Corrective Action Provisions (including the capital conservation buffer), Ratio	0.0400	0.0400
Tier 1 Capital (to average assets), Minimum To Be Adequately Capitalized Under Prompt Corrective Action Provisions, Amount	$ 72,237	$ 70,059
Tier 1 Capital (to average assets), Minimum To Be Adequately Capitalized Under Prompt Corrective Action Provisions, Ratio	0.0500	0.0500
Tier 1 Common Equity (to risk weighted assets), Actual Amount	$ 200,549	$ 197,056
Tier 1 Common Equity (to risk weighted assets), Actual Ratio	15.51%	15.65%
Tier 1 Common Equity (to risk weighted assets), Minimum For Capital Adequacy Purposes (including the capital conservation buffer), Amount	$ 90,504	$ 88,116
Tier 1 Common Equity (to risk weighted assets), Minimum For Capital Adequacy Purposes (including the capital conservation buffer), Ratio	7.00%	7.00%
Tier 1 Common Equity (to risk weighted assets), Minimum To Be Well Capitalized Under Prompt Corrective Action Provisions, Amount	$ 84,039	$ 81,822
Tier 1 Common Equity (to risk weighted assets), Minimum To Be Well Capitalized Under Prompt Corrective Action Provisions, Ratio	6.50%	6.50%

Fair Value Measurements - Asset

Fair Value Measurements - Assets and Liabilities Measured at Fair Value on Recurring Basis (Detail) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Total assets at fair value	$ 385,240	$ 352,854
Loan servicing rights	18,864	18,396
Corporate Bonds
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Total assets at fair value	41,813	32,511
Fair Value on a Recurring Basis
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Total assets at fair value	404,104	371,250
Loan servicing rights	18,864	18,396
Total liabilities at fair value	1,176	1,914
Fair Value on a Recurring Basis | Derivative Instruments, Interest Rate Swaps
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Total liabilities at fair value	1,176	1,914
Fair Value on a Recurring Basis | Corporate Bonds
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Total assets at fair value	41,813	32,511
Fair Value on a Recurring Basis | U.S. Government and Agency Securities
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Total assets at fair value	13,315	14,593
Fair Value on a Recurring Basis | Mortgage-backed Securities
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Total assets at fair value	153,400	135,378
Fair Value on a Recurring Basis | Asset-backed Securities
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Total assets at fair value	16,616	16,718
Fair Value on a Recurring Basis | Municipal Securities
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Total assets at fair value	160,096	153,654
Fair Value on a Recurring Basis | Level 2 Inputs
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Total assets at fair value	385,240	352,854
Total liabilities at fair value	1,176	1,914
Fair Value on a Recurring Basis | Level 2 Inputs | Derivative Instruments, Interest Rate Swaps
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Total liabilities at fair value	1,176	1,914
Fair Value on a Recurring Basis | Level 2 Inputs | Corporate Bonds
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Total assets at fair value	41,813	32,511
Fair Value on a Recurring Basis | Level 2 Inputs | U.S. Government and Agency Securities
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Total assets at fair value	13,315	14,593
Fair Value on a Recurring Basis | Level 2 Inputs | Mortgage-backed Securities
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Total assets at fair value	153,400	135,378
Fair Value on a Recurring Basis | Level 2 Inputs | Asset-backed Securities
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Total assets at fair value	16,616	16,718
Fair Value on a Recurring Basis | Level 2 Inputs | Municipal Securities
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Total assets at fair value	160,096	153,654
Fair Value on a Recurring Basis | Level 3 Inputs
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Total assets at fair value	18,864	18,396
Loan servicing rights	$ 18,864	$ 18,396

Fair Value Measurements - Finan

Fair Value Measurements - Financial Instruments Carried on Consolidated Balance Sheet for Which Nonrecurring Change in Fair Value Has Been Recorded (Detail) - Fair Value on a Nonrecurring Basis - Level 3 Inputs - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Total assets at fair value	$ 46,690	$ 47,598
Impaired Loans
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Total assets at fair value	45,951	46,521
Other Real Estate Owned
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Total assets at fair value	$ 739	$ 1,077

Fair Value Measurements - Signi

Fair Value Measurements - Significant Inputs Used in Fair Value Measurements for Level 3 Assets Measured on Nonrecurring Basis (Detail) - Level 3 Inputs	3 Months Ended	12 Months Ended
	Mar. 31, 2021	Dec. 31, 2020
Impaired Loans
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Valuation Techniques	icbk:EvaluationOfCollateralMember	icbk:EvaluationOfCollateralMember
Unobservable Inputs	Estimation of value	Estimation of value
Other Real Estate Owned
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Valuation Techniques	icbk:AppraisalMember	icbk:AppraisalMember
Unobservable Inputs	Appraisal adjustment	Appraisal adjustment
Other Real Estate Owned | Minimum | Measurement Input, Comparability Adjustment
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Range (Average)	0.06	0.06
Other Real Estate Owned | Maximum | Measurement Input, Comparability Adjustment
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Range (Average)	0.07	0.09
Other Real Estate Owned | Weighted Average | Measurement Input, Comparability Adjustment
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Range (Average)	0.07	0.07

Fair Value Measurements - Estim

Fair Value Measurements - Estimated Fair Values and Related Carrying or Notional Amounts of Financial Instruments (Detail) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020	Mar. 31, 2020	Dec. 31, 2019
Financial assets:
Interest earning cash at other financial institutions	$ 416	$ 416
Securities available for sale	385,240	352,854
Loan servicing rights	18,864	18,396	$ 16,211	$ 15,921
Level 3 Inputs
Financial assets:
Loan servicing rights	18,900	18,400
Carrying Amount | Level 1 Inputs
Financial assets:
Cash and cash equivalents	17,404	19,084
Interest earning cash at other financial institutions	416	416
Carrying Amount | Level 2 Inputs
Financial assets:
FHLB Stock	5,875	5,758
Securities available for sale	385,240	352,854
Accrued interest receivable	4,060	3,240
Financial liabilities:
Advances from FHLB	100,000	129,000
Accrued interest payable	2,536	2,496
Derivative instruments, interest rate swaps	1,176	1,914
Carrying Amount | Level 3 Inputs
Financial assets:
Loans, net of allowance for loan losses	996,582	981,477
Loans held for sale	5,788	35,976
Loan servicing rights	18,864	18,396
Financial liabilities:
Other borrowings	48,674	49,006
Subordinated debentures	67,179	67,111
Fair Value | Level 1 Inputs
Financial assets:
Cash and cash equivalents	17,404	19,084
Interest earning cash at other financial institutions	416	416
Fair Value | Level 2 Inputs
Financial assets:
FHLB Stock	5,875	5,758
Securities available for sale	385,240	352,854
Accrued interest receivable	4,060	3,240
Financial liabilities:
Advances from FHLB	101,068	130,361
Accrued interest payable	2,536	2,496
Derivative instruments, interest rate swaps	1,176	1,914
Fair Value | Level 3 Inputs
Financial assets:
Loans, net of allowance for loan losses	1,004,518	991,342
Loans held for sale	5,788	35,976
Loan servicing rights	18,864	18,396
Financial liabilities:
Other borrowings	48,674	49,006
Subordinated debentures	66,179	67,111
Bank Time Deposits | Carrying Amount | Level 2 Inputs
Financial liabilities:
Deposits	463,927	419,542
Bank Time Deposits | Fair Value | Level 2 Inputs
Financial liabilities:
Deposits	457,095	426,092
Other Deposits | Carrying Amount | Level 1 Inputs
Financial liabilities:
Deposits	634,601	621,284
Other Deposits | Fair Value | Level 1 Inputs
Financial liabilities:
Deposits	$ 634,601	$ 621,284

Other Real Estate Owned - Summa

Other Real Estate Owned - Summary of Changes in Other Real Estate Owned (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Real Estate Owned Disclosure Of Detailed Components [Abstract]
Balance, beginning of period	$ 1,077	$ 5,521
Write-down of other real estate owned		(1,360)
Net loss on sales of other real estate owned	(17)	(4)
Proceeds from sale of other real estate owned	(321)	(910)
Balance, end of period	$ 739	$ 3,247

Other Real Estate Owned - Expen

Other Real Estate Owned - Expenses Applicable to Other Real Estate Owned Included in Non-Interest Expense (Detail) - USD ($) $ in Thousands		3 Months Ended
		Mar. 31, 2021	Mar. 31, 2020
Real Estate Owned Disclosure Of Detailed Components [Abstract]
Net loss on sales of other real estate owned		$ (17)	$ (4)
Write-down of other real estate owned	[1]		(1,360)
Operating expenses, net of rental income		(19)	(116)
Total Expenses		$ (36)	$ (1,480)
[1]	Amounts reclassed to current classifications from original presentation

Derivative Financial Instrume_2

Derivative Financial Instruments - Additional Information (Detail)	Jun. 15, 2018Security	Mar. 31, 2021USD ($)Swap	Mar. 31, 2020USD ($)	Dec. 31, 2020USD ($)
Interest Rate Swap
Derivative [Line Items]
Number of trust preferred securities | Security	2
Number of outstanding interest rate swap | Swap		2
Interest Rate Swap | Designated as Hedging Instrument | Cash Flow Hedging
Derivative [Line Items]
Pre-tax unrealized gain (loss) recognized in accumulated other comprehensive income		$ 700,000	$ (1,200,000)
Ineffective portion of cash flow hedge		0		$ 0
Cash collateral for derivative instrument		2,400,000
Interest Rate Swap One | Designated as Hedging Instrument | Cash Flow Hedging
Derivative [Line Items]
Aggregate notional value		$ 6,000,000
Maturity date		Jun. 15, 2028
Interest Rate Swap Two | Designated as Hedging Instrument | Cash Flow Hedging
Derivative [Line Items]
Aggregate notional value				$ 6,000,000
Maturity date				Jun. 15, 2028