Bank7 (BSVN) 10-Q 9 Nov 23 2023 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2023	Nov. 09, 2023
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Period End Date	Sep. 30, 2023
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	Q3
Document Transition Report	false
Entity File Number	001-38656
Entity Registrant Name	Bank7 Corp.
Entity Central Index Key	0001746129
Entity Incorporation, State or Country Code	OK
Entity Tax Identification Number	20-0763496
Entity Address, Address Line One	1039 N.W. 63rd Street
Entity Address, City or Town	Oklahoma City
Entity Address, State or Province	OK
Entity Address, Postal Zip Code	73116-7361
City Area Code	405
Local Phone Number	810-8600
Title of 12(b) Security	Common Stock, $0.01 Par Value Per Share
Trading Symbol	BSVN
Security Exchange Name	NASDAQ
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		9,186,346

Unaudited Condensed Consolidate

Unaudited Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Assets
Cash and due from banks	$ 169,490	$ 109,115
Interest-bearing time deposits in other banks	17,182	5,474
Available-for-sale debt securities	167,138	173,165
Loans, net of allowance for credit losses of $20,649 and $14,734 at September 30, 2023 and December 31, 2022, respectively	1,372,128	1,255,722
Loans held for sale	1,143	0
Premises and equipment, net	14,963	13,106
Nonmarketable equity securities	1,251	1,209
Core deposit intangibles	1,107	1,336
Goodwill	8,458	8,603
Interest receivable and other assets	19,539	16,439
Total assets	1,772,399	1,584,169
Deposits
Noninterest-bearing	480,827	441,509
Interest-bearing	1,112,745	989,891
Total deposits	1,593,572	1,431,400
Income taxes payable	419	1,054
Interest payable and other liabilities	10,501	7,615
Total liabilities	1,604,492	1,440,069
Shareholders' equity
Common stock, $0.01 par value; 50,000,000 shares authorized; shares issued and outstanding: 9,184,975 and 9,131,973 at September 30, 2023 and December 31, 2022 respectively	92	91
Additional paid-in capital	97,068	95,263
Retained earnings	79,825	58,049
Accumulated other comprehensive loss	(9,078)	(9,303)
Total shareholders' equity	167,907	144,100
Total liabilities and shareholders' equity	$ 1,772,399	$ 1,584,169

Unaudited Condensed Consolida_2

Unaudited Condensed Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Assets
Allowance for credit losses	$ 20,649	$ 14,734
Shareholders' equity
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized (in shares)	50,000,000	50,000,000
Common stock, shares issued (in shares)	9,184,975	9,131,973
Common stock, shares outstanding (in shares)	9,184,975	9,131,973

Unaudited Condensed Consolida_3

Unaudited Condensed Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Interest Income
Loans, including fees	$ 28,880	$ 20,466	$ 81,117	$ 50,597
Interest-bearing time deposits in other banks	159	10	270	39
Debt securities, taxable	699	690	2,106	1,625
Debt securities, tax-exempt	81	90	253	273
Other interest and dividend income	1,903	435	5,398	754
Total interest income	31,722	21,691	89,144	53,288
Interest Expense
Deposits	10,976	2,646	27,894	4,241
Total interest expense	10,976	2,646	27,894	4,241
Net Interest Income	20,746	19,045	61,250	49,047
Provision for Credit Losses	4,159	2,348	5,645	2,843
Net Interest Income After Provision for Credit Losses	16,587	16,697	55,605	46,204
Noninterest Income
Mortgage lending income	6	134	172	395
Loss on sales, prepayments, and calls of available-for-sale debt securities	(7)	(10)	(15)	(127)
Service charges on deposit accounts	213	210	647	678
Other	795	506	1,668	1,261
Total noninterest income	1,007	840	2,472	2,207
Noninterest Expense
Salaries and employee benefits	4,910	3,996	14,299	12,148
Furniture and equipment	254	390	755	1,134
Occupancy	662	614	1,980	1,736
Data and item processing	424	522	1,280	1,468
Accounting, marketing and legal fees	14	340	491	782
Regulatory assessments	279	551	1,013	973
Advertising and public relations	74	83	273	314
Travel, lodging and entertainment	85	94	255	216
Other	688	543	2,068	1,745
Total noninterest expense	7,390	7,133	22,414	20,516
Income Before Taxes	10,204	10,404	35,663	27,895
Income tax expense	2,351	2,363	8,457	6,646
Net Income	$ 7,853	$ 8,041	$ 27,206	$ 21,249
Earnings per common share - basic (in dollars per share)	$ 0.86	$ 0.88	$ 2.97	$ 2.34
Earnings per common share - diluted (in dollars per share)	$ 0.85	$ 0.87	$ 2.94	$ 2.31
Weighted average common shares outstanding - basic (in shares)	9,158,027	9,100,789	9,152,788	9,095,724
Weighted average common shares outstanding - diluted (in shares)	9,273,595	9,209,754	9,262,003	9,194,928
Other Comprehensive Income (Loss)
Unrealized gains(losses) on securities, net of (tax expense)tax benefit of $485 and $1.7 million for the three months ended September 30, 2023 and 2022, respectively; ($70) and $3.2 million for the nine months ended September 30, 2023 and 2022, respectively	$ (372)	$ (2,674)	$ 214	$ (10,691)
Reclassification adjustment for realized loss included in net income net of tax of $2 and $2 for the three months ended September 30, 2023 and 2022, respectively; $4 and $29 for the nine months ended September 30, 2023 and 2022, respectively	5	8	11	98
Other comprehensive income(loss)	(367)	(2,666)	225	(10,593)
Comprehensive Income	$ 7,486	$ 5,375	$ 27,431	$ 10,656

Unaudited Condensed Consolida_4

Unaudited Condensed Consolidated Statements of Comprehensive Income (Parenthetical) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Other Comprehensive Income (Loss)
Unrealized gains (losses) on securities, net of tax benefit	$ 485	$ 1,700	$ (70)	$ 3,200
Reclassification adjustment for realized loss, tax	$ 2	$ 2	$ 4	$ 29

Unaudited Condensed Consolida_5

Unaudited Condensed Consolidated Statements of Shareholders' Equity - USD ($) $ in Thousands	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Accumulated Other Comprehensive Loss [Member]	Total	Cumulative Effect of Change in Accounting Principle, Net of Tax [Member] Retained Earnings [Member]
Balance at Dec. 31, 2021	$ 91	$ 94,024	$ 33,149	$ 144
Balance (in shares) at Dec. 31, 2021	9,071,417
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income			21,249		$ 21,249
Exercise of employee stock options (in shares)	16,062
Exercise of stock options		283
Shares issued for restricted stock units (in shares)	41,584
Shares issued for restricted stock units	$ 0
Shares acquired and canceled (in shares)	(13,324)
Shares purchased and retired for restricted stock units		(312)
Stock-based compensation expense		1,059
Cash dividends declared			(3,275)
Comprehensive income(loss)				(10,593)	(10,593)
Balance at Sep. 30, 2022	$ 91	95,054	51,123	(10,449)	135,819
Balance (in shares) at Sep. 30, 2022	9,115,739
Balance at Jun. 30, 2022	$ 91	95,016	44,174	(7,783)
Balance (in shares) at Jun. 30, 2022	9,098,655
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income			8,041		8,041
Exercise of employee stock options (in shares)	1,250
Exercise of stock options		21
Shares issued for restricted stock units (in shares)	26,000
Shares issued for restricted stock units	$ 0
Shares acquired and canceled (in shares)	(10,166)
Shares purchased and retired for restricted stock units		(235)
Stock-based compensation expense		252
Cash dividends declared			(1,092)
Comprehensive income(loss)				(2,666)	(2,666)
Balance at Sep. 30, 2022	$ 91	95,054	51,123	(10,449)	135,819
Balance (in shares) at Sep. 30, 2022	9,115,739
Balance at Dec. 31, 2022	$ 91	95,263	58,049	(9,303)	$ 144,100	$ (572)
Balance (in shares) at Dec. 31, 2022	9,131,973
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Accounting Standards Update [Extensible Enumeration]					Accounting Standards Update 2016-13 [Member]
Net income			27,206		$ 27,206
Exercise of employee stock options (in shares)	26,986
Exercise of stock options		480
Shares issued for restricted stock units (in shares)	40,734
Shares issued for restricted stock units	$ 1
Shares acquired and canceled (in shares)	(14,718)
Shares purchased and retired for restricted stock units		(367)
Stock-based compensation expense		1,692
Cash dividends declared			(4,858)
Comprehensive income(loss)				225	225
Balance at Sep. 30, 2023	$ 92	97,068	79,825	(9,078)	167,907
Balance (in shares) at Sep. 30, 2023	9,184,975
Balance at Jun. 30, 2023	$ 92	96,498	73,901	(8,711)
Balance (in shares) at Jun. 30, 2023	9,154,934
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income			7,853		7,853
Exercise of employee stock options (in shares)	13,124
Exercise of stock options		236
Shares issued for restricted stock units (in shares)	26,625
Shares issued for restricted stock units	$ 0
Shares acquired and canceled (in shares)	(9,708)
Shares purchased and retired for restricted stock units		(231)
Stock-based compensation expense		565
Cash dividends declared			(1,929)
Comprehensive income(loss)				(367)	(367)
Balance at Sep. 30, 2023	$ 92	$ 97,068	$ 79,825	$ (9,078)	$ 167,907
Balance (in shares) at Sep. 30, 2023	9,184,975

Unaudited Condensed Consolida_6

Unaudited Condensed Consolidated Statements of Shareholders' Equity (Parenthetical) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Unaudited Condensed Consolidated Statements of Shareholders' Equity [Abstract]
Cumulative effect of change in accounting principle, tax			$ 178
Cash dividends declared (in dollars per share)	$ 0.21	$ 0.12	$ 0.53	$ 0.36

Unaudited Condensed Consolida_7

Unaudited Condensed Consolidated Statements of Cash Flows - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Operating Activities
Net income	$ 27,206	$ 21,249
Adjustments to reconcile net income to net cash provided by operating activities
Depreciation and amortization	973	1,063
Provision for credit losses	5,645	2,843
Amortization of premiums and discounts on securities	278	657
Gain on sales of loans	(172)	(395)
Net loss on sale of available-for-sale debt securities	15	127
Stock-based compensation expense	1,692	1,059
Gain on sale of premises and equipment	(77)	(24)
Cash receipts from the sale of loans originated for sale	5,985	25,542
Cash disbursements for loans originated for sale	(6,956)	(24,887)
Deferred income tax benefit	(1,633)	(236)
Changes in
Interest receivable and other assets	(1,392)	810
Interest payable and other liabilities	1,403	2,127
Net cash provided by operating activities	32,967	29,935
Investing Activities
Maturities of interest-bearing time deposits in other banks	5,228	2,490
Purchases of interest-bearing time deposits in other banks	(16,936)	(747)
Proceeds from sale of available-for-sale debt securities	0	11,820
Maturities, prepayments and calls of available-for-sale debt securities	6,029	17,032
Purchases of available-for-sale debt securities	0	(133,052)
Net change in loans	(122,242)	(204,756)
Purchases of premises and equipment	(2,602)	(273)
Proceeds from sale of premises and equipment	78	3,370
Change in nonmarketable equity securities	(42)	9
Net cash used in investing activities	(130,487)	(304,107)
Financing Activities
Net change in deposits	162,172	219,865
Cash distributions	(4,391)	(3,275)
Shares purchased and retired for restricted stock units	(367)	(312)
Net settlement of stock options	480	283
Common stock issued for restricted stock units	1	0
Net cash provided by financing activities	157,895	216,561
Net Increase/(Decrease) in Cash and Due from Banks	60,375	(57,611)
Cash and Due from Banks, Beginning of Period	109,115	204,852
Cash and Due from Banks, End of Period	169,490	147,241
Supplemental Disclosure of Cash Flows Information
Interest paid	26,899	4,220
Income taxes paid	10,612	6,843
Dividends declared and not paid	1,929	1,092
Measurement period goodwill adjustment	$ (146)	$ (411)

Nature of Operations and Summar

Nature of Operations and Summary of Significant Accounting Policies	9 Months Ended
	Sep. 30, 2023
Nature of Operations and Summary of Significant Accounting Policies [Abstract]
Nature of Operations and Summary of Significant Accounting Policies	Note 1: Nature of Operations and Summary of Significant Accounting Policies Nature of Operations Bank7 Corp. (the “Company”) is a bank holding company whose principal activity is the ownership and management of its wholly owned subsidiary, Bank7 (the “Bank”). The Bank is primarily engaged in providing a full range of banking and financial services to individual and corporate customers located in Oklahoma, Texas, and Kansas. The Bank is subject to competition from other financial institutions. The Company is subject to the regulation of certain federal agencies and undergoes periodic examinations by those regulatory authorities. Basis of Presentation The accompanying unaudited interim condensed consolidated financial statements contained herein reflect all adjustments which are, in the opinion of management, necessary to provide a fair statement of the financial position, results of operations, and cash flows of the Company for the interim periods presented. All such adjustments are of a normal and recurring nature. The Company revised certain accounting policies since December 31, 2022, the date of the most recent annual report. See the significant accounting policy changes section below. The condensed consolidated balance sheet of the Company as of December 31, 2022 has been derived from the audited consolidated balance sheet of the Company as of that date. Certain information and notes normally included in the Company’s annual financial statements prepared in accordance with generally accepted accounting principles have been condensed or omitted. The information contained in the financial statements and footnotes included in Company’s annual report for the year ended December 31, 2022, should be referred to in connection with these unaudited interim consolidated financial statements. Operating results for the interim periods disclosed herein are not necessarily indicative of the results that may be expected for a full year or any future period. Principles of Consolidation The accompanying consolidated financial statements include the accounts of the Company, the Bank and its subsidiary, 1039 NW 63rd, LLC, which holds real estate utilized by the Bank. All significant intercompany accounts and transactions have been eliminated in consolidation. Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America (“GAAP”) requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Material estimates that are particularly susceptible to significant change relate to the determination of the allowance for credit losses, valuation of other real estate owned, income taxes, goodwill and intangibles and fair values of financial instruments. Recent Accounting Pronouncements Standards Adopted During Current Period: In March 2022, the FASB issued ASU No. 2022-02, “Financial Instruments – Credit Losses (Topic 326), Troubled Debt Restructurings and Vintage Disclosures.” On January 1, 2023, the Company adopted ASU 2022-02, which eliminates the accounting guidance for troubled debt restructurings in Accounting Standards Codification (“ASC”) 310-40, “Receivables -Troubled Debt Restructurings by Creditors ” for entities that have adopted the current expected credit loss model introduced by ASU 2016-13, “Financial Instruments – Credit Losses (Topic 326), Measurement of Credit Losses on Financial Instruments.” ASU 2022-02 also requires that public business entities disclose current-period gross charge-offs by year of origination for financing receivables and net investments in leases within the scope of Subtopic 326-20, “Financial Instruments—Credit Losses—Measured at Amortized Cost. In June 2016, the FASB issued ASU No. 2016-13, “Financial Instruments – Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments.” On January 1, 2023 the Company adopted ASU 2016-13, which replaces the incurred loss methodology with an expected loss methodology that is referred to as the current expected credit loss (“CECL”) methodology. The measurement of expected credit losses under the CECL methodology is applicable to financial assets measured at amortized cost, including loan receivables and held-to-maturity debt securities. It also applies to off-balance sheet credit exposures not accounted for as insurance (loan commitments, standby letters of credit, financial guarantees, and other similar instruments) and net investments in leases recognized by a lessor in accordance with Topic 842 on leases. In addition, Accounting Standards Codification (“ASC”) 326 made changes to the accounting for purchased loans and securities with credit deterioration and available-for-sale debt securities. The Company adopted ASC 326 using the modified retrospective method for all financial assets measured at amortized cost and off-balance sheet credit exposures. Operating results for periods from January 1, 2023 are presented in accordance with ASC 326 while prior period amounts continue to be reported in accordance with previously applicable standards and the accounting policies described in our 2022 Form 10-K. The Company recorded a net decrease to retained earnings of $572,000, gross of $750,000 The Company has not recorded an allowance for credit losses against its available-for-sale securities, as the credit risk is not material. The following table illustrates the impact of ASC 326 on the allowance for credit losses on the Company’s loans as of January 1, 2023 (dollars in thousands). January 1, 2023 As Reported Under ASC 326 Pre ASC 326 Adoption Impact of ASC 326 Adoption Construction & development $ 1,933 $ 1,889 $ 44 1 - 4 family real estate 752 890 (138 ) Commercial real estate - other 4,912 5,080 (168 ) Total commercial real estate $ 7,597 $ 7,859 $ (262 ) Commercial & industrial 6,653 5,937 716 Agricultural 616 765 (149 ) Consumer 118 173 (55 ) Allowance for credit losses on loans $ 14,984 $ 14,734 $ 250 Allowance for credit losses on off-balance sheet credit exposures (unfunded commitments), see Note (6) and Note (11) 500 - 500 Total Impact $ 15,484 $ 14,734 $ 750 Significant Accounting Policy Changes Upon adoption of ASC 326, the Company revised certain accounting policies for Loans and the Allowance for Credit Losses as detailed below. Loans Loans that management has the intent and ability to hold for the foreseeable future or until maturity or payoff are reported at amortized cost. Amortized cost is the principal balance outstanding, net of purchase premiums and discounts. Accrued interest receivable totaled $8.3 million and $7.2 million at September 30, 2023 and December 31, 2022, respectively, and was reported in interest receivable and other assets on the consolidated balance sheets. The Company has made the accounting policy election to exclude accrued interest receivable on loans from the estimate of credit losses. Interest income is accrued on the unpaid principal balance using the simple-interest method on the daily balances of the principal amounts outstanding. For loans amortized at cost, interest income is accrued based on the unpaid principal balance. Loan origination fees, net of certain direct origination costs, as well as premiums and discounts, are deferred and amortized over the respective term of the loan. The accrual of interest on loans is discontinued at the time the loan is 90 days past due unless the credit is well-secured and in process of collection. Past-due status is based on contractual terms of the loan. In all cases, loans are placed on nonaccrual or charged off at an earlier date if collection of principal or interest is considered doubtful. All interest accrued but not collected for loans that are placed on nonaccrual or charged off are reversed against interest income. The interest on these loans is accounted for on the cash-basis or cost-recovery method, until qualifying for return to accrual. Loans are returned to accrual status when all the principal and interest amounts contractually due are brought current and future payments are reasonably assured. Loans acquired through business combinations are required to be carried at fair value as of the date of the combination. Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction (that is, not a forced liquidation or distressed sale) between market participants at the measurement date. Allowance for Credit Losses The allowance for credit losses is a valuation account that is deducted from the loans’ amortized cost basis to present the net amount expected to be collected on the loans. The allowance for credit losses is adjusted by a credit loss provision which is reported in earnings, and reduced by the charge-off of loan amounts, net of recoveries. Loans are charged off against the allowance when management believes the uncollectibility of a loan balance is confirmed. Expected recoveries do not exceed the aggregate of amounts previously charged-off and expected to be charged-off. Expected credit loss inherent in non-cancellable off-balance sheet credit exposures is accounted for as a separate liability included in other liabilities. The allowance for credit losses is evaluated on a regular basis by management and is based upon management’s periodic review of the collectability of the loans in light of historical experience, the nature and volume of the loan portfolio, adverse situations that may affect the borrower’s ability to repay and estimated value of any underlying collateral and prevailing economic conditions. This evaluation is inherently subjective as it requires estimates that are susceptible to significant revision as more information becomes available. The methodology for estimating the amount of credit losses reported in the allowance for credit losses has two basic components: an asset-specific component involving loans that do not share risk characteristics and the measurement of expected credit losses for such individual loans; and a pooled component for expected credit losses for pools of loans that share similar risk characteristics. Loans That Do Not Share Risk Characteristics (Individually Analyzed) Loans that do not share similar risk characteristics are evaluated on an individual basis. Loans deemed to be collateral dependent have differing risk characteristics and are individually analyzed to estimate the expected credit loss. A loan is collateral dependent when the borrower is experiencing financial difficulty and repayment of the loan is dependent on the operation or liquidation and sale of the underlying collateral. For collateral dependent loans where foreclosure is probable, the expected credit loss is measured based on the difference between the fair value of the collateral (less selling cost) and the amortized cost basis of the asset. For collateral dependent loans where foreclosure is not probable, the Company has elected the practical expedient allowed by ASC 326-20 to measure the expected credit loss under the same approach as those loans where foreclosure is probable. For loans with balances greater than $250,000, the fair value of the collateral is obtained through independent appraisal of the underlying collateral. For loans with balances less than $250,000, the Company has made a policy election to measure expected loss for these individual loans utilizing loss rates for similar loan types. Loans That Share Similar Risk Characteristics (Pooled Loans) The general steps in determining expected credit losses for the pooled loan component of the allowance are as follows: ● Segment loans into pools according to similar risk characteristics; ● Develop historical loss rates for each loan pool segment; ● Incorporate the impact of forecasts; ● Incorporate the impact of other qualitative factors; and ● Calculate and review pool specific allowance for credit loss estimate. Methodology The weighted-average remaining maturity method (“WARM”) methodology is utilized as the basis for the estimation of expected credit losses for consumer segment loans. The WARM method uses a historical average annual charge-off rate. This average annual charge-off rate contains loss content over a historical lookback period and is used as a foundation for estimating the credit loss reserve for the remaining outstanding balances of loans in a segment at the balance sheet date. The average annual charge-off rate is applied to the contractual term, further adjusted for estimated prepayments, to determine the unadjusted historical charge-off rate. The calculation of the unadjusted historical charge-off rate is then adjusted for current conditions and for reasonable and supportable forecast periods. Adjustments to historical loss information are made for differences in current loan-specific risk characteristics such as differences in underwriting standards, portfolio mix, delinquency level, or term as well as for changes in environmental conditions, such as changes in unemployment rates, property values, or other relevant factors. These qualitative factors serve to compensate for additional areas of uncertainty inherent in the portfolio that are not reflected in our historic loss factors. A discounted cash flow (“DCF”) methodology is utilized to calculate expected cash flows for the life of each individual loan, with the exception of consumer segment loans. The discounted present value of expected cash flow is then compared to the loan’s amortized cost basis to determine the credit loss estimate. Individual loan results are aggregated at the pool level in determining total reserves for each loan pool. The primary inputs used to calculate expected cash flows include historical loss rates which reflect probability of default (“PD”) and loss given default (“LGD”), and prepayment rates. The historical look-back period is a key factor in the calculation of the PD rate and is based on management’s assessment of current and forecasted conditions and may vary by loan pool. LGD rates generally reflect the historical average net loss rate by loan pool. Expected cash flows are further adjusted to incorporate the impact of loan prepayments which will vary by loan segment and interest rate conditions. In general, prepayment rates are based on observed prepayment rates occurring in the loan portfolio and consideration of forecasted interest rates. Forecast Factors Adjustments are made to incorporate the impact of forecasted conditions. Certain assumptions are also applied, including the length of the forecast and reversion periods. The forecast period is the period within which management is able to make a reasonable and supportable assessment of future conditions. The reversion period is the period beyond which management believes it can develop a reasonable and supportable forecast, and bridges the gap between the forecast period and the use of historical default and loss rates. The remainder period reflects the remaining life of the loan. The length of the forecast and reversion periods are periodically evaluated and based on management’s assessment of current and forecasted conditions and may vary by loan pool. For purposes of developing a reasonable and supportable assessment of future conditions, management utilizes established industry and economic data points and sources, with the forecasted unemployment rate being a significant factor. PD rates for the forecast period will be adjusted accordingly based on management’s assessment of future conditions. PD rates for the remainder period will reflect the historical mean PD rate. Reversion period PD rates reflect the difference between forecast and remainder period PD rates closed using a straight-line adjustment over the reversion period. Qualitative Factors Loss rates are further adjusted to account for other risk factors that impact loan defaults and losses. These basis point adjustments are based on management’s assessment of trends and conditions that impact credit risk and resulting credit losses, more specifically internal and external factors that are independent of and not reflected in the quantitative loss rate calculations. Risk factors management considers in this assessment include trends in underwriting standards, nature/volume/terms of loan originations, past due loans, loan review systems, collateral valuations, concentrations, legal/regulatory/political conditions, and the unforeseen impact of natural disasters. Purchased Loans Beginning January 1, 2023, when a loan portfolio is purchased, an allowance is established for those loans considered purchased with more-than-insignificant credit deterioration (“PCD”), and those not considered purchased with more-than-insignificant credit deterioration (“non-PCD”). The allowance established utilizes the same risk factors discussed above for our non-acquired allowance. The allowance established for non-PCD loans is recognized through provision expense upon acquisition, whereas the allowance established for loans considered PCD at acquisition is offset by an increase in the basis of the acquired loans. Any subsequent increases and decreases in the allowance related to acquired loans are recognized through provision expense, with future charge-offs recorded to the allowance. Allowance for Credit Losses on Off-Balance Sheet Credit Exposures The Company estimates expected credit losses over the contractual period in which it is exposed to credit risk through a contractual obligation to extend credit, unless that obligation is unconditionally cancellable by the Company. The allowance for credit losses on off-balance sheet credit exposures is adjusted as a provision for credit loss expense and is recorded in interest payable and other liabilities. The estimate includes consideration of the likelihood that funding will occur and an estimate of expected credit losses on commitments expected to be funded over its estimated life and applies the same estimated loss rate as determined for current outstanding loan balances by segment. Allowance for Credit Losses on Securities In conjunction with the adoption of CECL, the Company also evaluates its securities portfolio for credit losses, as the CECL update modifies the debt security credit impairment model to recognize an allowance for estimated credit losses. Similar to the election on the loan portfolio, the Company has elected to exclude accrued interest receivable from the amortized cost basis of its investment portfolio analysis. Based on our assessments, expected credit losses on securities were negligible and therefore, no allowance for credit losses was recorded. Beginning January 1, 2023, Reclassifications Certain reclassifications have been made to the 2022 consolidated financials statements to conform to classification used for September 30, 2023. These reclassifications had no impact on net income, shareholders’ equity or cash flows as previously reported.

Recent Events, Including Merger

Recent Events, Including Mergers and Acquisitions	9 Months Ended
	Sep. 30, 2023
Recent Events, Including Mergers and Acquisitions [Abstract]
Recent Events, Including Mergers and Acquisitions	Note 2: Recent Events, Including Mergers and Acquisitions Business Combinations On December 9, 2021, the Company acquired 100% of the outstanding equity of Watonga Bancshares, Inc. (“Watonga”), the bank holding company for Cornerstone Bank, for $29.3 million in cash. Immediately following the acquisition, Watonga was dissolved and Cornerstone Bank merged with and into Bank7. A summary of the fair value of assets acquired and liabilities assumed from Watonga are as follows: Estimated Fair Value (in thousands) Assets Acquired Cash and cash equivalents $ 41,747 Available-for-sale debt securities 86,166 Federal funds sold 7,941 Loans 117,335 Premises and equipment 8,669 Core deposit intangible 1,254 Prepaid expenses and other assets 4,512 Total assets acquiried $ 267,624 Liabilities Assumed Deposits $ 243,487 Accounts payable and accrued expenses 2,086 Total liabilities assumed $ 245,573 Net assets acquired $ 22,051 Consideration transferred 29,498 Goodwill $ 7,447 Goodwill decreased $0 and $146,000 for the three and nine months September 30, 2023, respectively, related to tax provision adjustments. As of the acquisition date, the Company evaluated $117.3 million of net loans ($118.5 million gross loans less $1.2 million discount) purchased in conjunction with the acquisition of Watonga Bancshares, Inc. in accordance with the provisions of FASB ASC Topic 310-20, Nonrefundable Fees and Other Cost s September 30, 2023 Upon acquisition, the fair values of assets acquired and liabilities assumed were preliminary and based on valuation estimates and assumptions. The accounting for business combinations require estimates and judgments regarding expectations of future cash flows of the acquired business, and the allocations of those cash flows to identifiable tangible and intangible assets. The estimates and assumptions underlying the preliminary valuations were subject to collection of information necessary to complete the valuations (specifically related to projected financial information) within the measurement periods, which are up to one year from the acquisition date. Adjustments to our estimates of purchase price allocation were made in the periods in which the adjustments were determined, and the cumulative effect of such adjustments were calculated as if the adjustments had been completed as of the acquisition date. As we are now outside of the measurement periods, no further adjustments will be made.

Restriction on Cash and Due fro

Restriction on Cash and Due from Banks	9 Months Ended
	Sep. 30, 2023
Restriction on Cash and Due from Banks [Abstract]
Restriction on Cash and Due from Banks	Note 3: Restriction on Cash and Due from Banks On March 26, 2020, the Federal Reserve Board reduced reserve requirement ratios to zero percent, effectively eliminating reserve requirements for all depository institutions. There was no reserve requirement as of September 30, 2023.

Earnings per Share

Earnings per Share	9 Months Ended
	Sep. 30, 2023
Earnings per Share [Abstract]
Earnings per Share	Note 4: Earnings per Share Basic earnings per common share represents the amount of earnings for the period available to each share of common stock outstanding during the reporting period. Basic EPS is computed based upon net income divided by the weighted average number of common shares outstanding during the year. Diluted EPS represents the amount of earnings for the period available to each share of common stock outstanding including common stock that would have been outstanding assuming the issuance of common shares for all dilutive potential common shares outstanding during each reporting period. Diluted EPS is computed based upon net income divided by the weighted average number of common shares outstanding during each period, adjusted for the effect of dilutive potential common shares, such as restricted stock awards and nonqualified stock options, calculated using the treasury stock method. The following table shows the computation of basic and diluted earnings per share: As of and for the three months ended September 30, As of and for the nine months ended September 30, 2023 2022 2023 2022 (Dollars in thousands, except per share amounts) Numerator Net income $ 7,853 $ 8,041 $ 27,206 $ 21,249 Denominator Weighted-average shares outstanding for basic earnings per share 9,158,027 9,100,789 9,152,788 9,095,724 Dilutive effect of stock compensation (1) 115,568 108,965 109,215 99,204 Denominator for diluted earnings per share 9,273,595 9,209,754 9,262,003 9,194,928 Earnings per common share Basic $ 0.86 $ 0.88 $ 2.97 $ 2.34 Diluted $ 0.85 $ 0.87 $ 2.94 $ 2.31 (1) The following have not been included in diluted earnings per share because to do so would have been antidilutive for the periods presented: Nonqualified stock options outstanding of 5,000 and 3,000 for the three month periods ended September 30, 2023 and 2022, respectively, and 5,000 and 3,000 for the nine month periods ended September 30, 2023 and 2022 September 30, 2023 and 2022 September 30, 2023 and 2022

Debt Securities

Debt Securities	9 Months Ended
	Sep. 30, 2023
Debt Securities [Abstract]
Debt Securities	Note 5: Debt Securities The following table summarizes the amortized cost and fair value of debt securities available-for-sale at September 30, 2023 (in thousands) Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value Available-for-sale as of September 30 U.S. Federal agencies $ 146 $ - $ (6 ) $ 140 Mortgage-backed securities (1)(2) 39,611 - (5,531 ) 34,080 State and political subdivisions 27,707 - (2,483 ) 25,224 U.S. Treasuries 106,032 - (2,594 ) 103,438 Corporate debt securities 5,500 - (1,244 ) 4,256 Total available-for-sale 178,996 - (11,858 ) 167,138 Total debt securities 178,996 - (11,858 ) 167,138 (in thousands) Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value Available-for-sale as of December 31, 2022 U.S. Federal agencies $ 1,292 $ - $ (150 ) $ 1,142 Mortgage-backed securities (1)(2) 42,953 - (4,879 ) 38,074 State and political subdivisions 30,632 - (2,276 ) 28,356 U.S. Treasuries 104,940 - (4,280 ) 100,660 Corporate debt securities 5,500 - (567 ) 4,933 Total available-for-sale 185,317 - (12,152 ) 173,165 Total debt securities 185,317 - (12,152 ) 173,165 (1) All of our mortgage-backed securities and collateralized mortgage obligations are issued and/or guaranteed by U.S. government agencies or U.S. government-sponsored entities. (2) Included in mortgage-backed securities is $25.37 million and $27.90 million of residential mortgage-backed securities and $14.25 million and $15.05 million of commercial mortgage-backed securities as of September 30, 2023 The amortized cost and estimated fair value of investment securities at September 30, 2023 and December 31, 2022, by contractual maturity, are shown below. The expected life of mortgage-backed securities will differ from contractual maturities because borrowers may have the right to call or prepay the underlying mortgage loans with or without call or prepayment penalties. (in thousands) Amortized Cost Fair Value Available-for-sale as of September 30, 2023 Due in one year or less $ 104,150 $ 102,416 Due after one year through five years 16,153 14,875 Due after five years through ten years 18,920 15,638 Due after ten years 162 129 Mortgage-backed securities 39,611 34,080 Total available-for-sale 178,996 167,138 (in thousands) Amortized Cost Fair Value Available-for-sale as of December 31, 2022 Due in one year or less $ 2,133 $ 2,115 Due after one year through five years 118,108 113,415 Due after five years through ten years 21,495 19,030 Due after ten years 628 531 Mortgage-backed securities 42,953 38,074 Total available-for-sale 185,317 173,165 There was one holding of securities of issuers in an amount greater than 10% of stockholders equity at September 30, 2023 The following table presents a summary of realized gains and losses from the sale, prepayment and call of debt securities: Three Months Ended Nine Months Ended 2023 2022 2023 2022 (in thousands) Proceeds from sales, maturities, prepayments and calls $ 1,831 $ 9,024 $ 6,029 $ 28,852 Gross realized gains on sales, prepayments and calls - - - 10 Gross realized losses on sales, prepayments and calls (7 ) (10 ) (15 ) (137 ) Total realized (losses), net $ (7 ) $ (10 ) $ (15 ) $ (127 ) The following table details book value of pledged securities as of September 30, 2023 and December 31, 2022: (in thousands) September 30, 2023 December 31, 2022 Book value of pledged securities $ 21,322 $ 85,280 The following table details gross unrealized losses and fair values of investment securities aggregated by investment category and length of time that the individual securities have been in a continuous unrealized loss position at September 30, 2023 September 30, 2023 Less than Twelve Months Twelve Months or Longer Total Fair Value Gross Unrealized Losses Fair Value Gross Unrealized Losses Fair Value Gross Unrealized Losses (in thousands) Available-for-sale as of September 30, 2023 U.S. Federal agencies $ - $ - $ 140 $ (6 ) $ 140 $ (6 ) Mortgage-backed securities - - 34,080 (5,531 ) 34,080 (5,531 ) State and political subdivisions (1) 753 (7 ) 24,471 (2,476 ) 25,224 (2,483 ) U.S. Treasuries - - 103,438 (2,594 ) 103,438 (2,594 ) Corporate debt securities 805 (195 ) 3,451 (1,049 ) 4,256 (1,244 ) Total available-for-sale $ 1,558 $ (202 ) $ 165,580 $ (11,656 ) $ 167,138 $ (11,858 ) Less than Twelve Months Twelve Months or Longer Total Fair Value Gross Unrealized Losses Fair Value Gross Unrealized Losses Fair Value Gross Unrealized Losses (in thousands) Available-for-sale as of December 31, 2022 U.S. Federal agencies $ 1,142 $ (150 ) $ - $ - $ 1,142 $ (150 ) Mortgage-backed securities 38,074 (4,879 ) - - 38,074 (4,879 ) State and political subdivisions 28,356 (2,276 ) - - 28,356 (2,276 ) U.S. Treasuries 100,660 (4,280 ) - - 100,660 (4,280 ) Corporate debt securities 4,933 (567 ) - - 4,933 (567 ) Total available-for-sale $ 173,165 $ (12,152 ) $ - $ - $ 173,165 $ (12,152 ) (1) Of our state and political subdivision securities, $22.49 million are rated BBB+ or better and $2.74 million are not rated.

Loans and Allowance for Credit

Loans and Allowance for Credit Losses	9 Months Ended
	Sep. 30, 2023
Loans and Allowance for Credit Losses [Abstract]
Loans and Allowance for Credit Losses	Note 6: Loans and Allowance for Credit Losses A summary of loans at September 30, 2023 and December 31, 2022, are as follows (dollars in thousands): September 30, 2023 December 31, 2022 Construction & development $ 139,053 $ 163,203 1 - 4 family real estate 91,540 76,928 Commercial real estate - other 516,975 439,001 Total commercial real estate $ 747,568 $ 679,132 Commercial & industrial 568,684 513,011 Agricultural 64,688 66,145 Consumer 14,993 14,949 Gross loans 1,395,933 1,273,237 Less allowance for credit losses (20,649 ) (14,734 ) Less deferred loan fees (3,156 ) (2,781 ) Net loans $ 1,372,128 $ 1,255,722 Included in the commercial & industrial loan balances are $2.0 million and $2.6 million of loans that were originated under the SBA PPP program as of September 30, 2023 and December 31, 2022, respectively. Allowance for Credit Losses Methodology On January 1, 2023, the Company adopted ASU 2016-13, which replaces the incurred loss methodology for determining its provision for credit losses and allowance for credit losses with an expected loss methodology that is referred to as the CECL model. See Note (1) for additional information regarding the factors that influenced the Company’s current estimate of expected credit losses. Upon adoption, the allowance for credit losses was increased by $250,000 and $500,000 for loans and unfunded commitments, respectively, with no impact to the consolidated statement of income. Subsequent to the adoption of ASU 2016-13, the Company recorded a $5.7 million and ($36,000) provision for credit losses related to loans and unfunded commitments, respectively, for the first nine months of 2023 utilizing the newly adopted CECL methodology. The following table presents, by portfolio segment, the activity in the allowance for credit losses for the three months ended September 30, 2023 and 2022 (dollars in thousands): Construction & Development 1 - 4 Family Real Estate Commercial Real Estate - Other Commercial & Industrial Agricultural Consumer Total September 30, 2023 Loans Balance, beginning of period $ 1,592 $ 1,116 $ 6,089 $ 6,712 $ 601 $ 267 $ 16,377 Charge-offs - - - - - - - Recoveries - - - - - 1 1 Net (charge-offs) recoveries - - - - - 1 1 Provision (credit) for credit losses (111 ) 30 640 3,718 8 (14 ) 4,271 Balance, end of period $ 1,481 $ 1,146 $ 6,729 $ 10,430 $ 609 $ 254 $ 20,649 Unfunded Commitments Balance, beginning of period $ 227 $ 4 $ 14 $ 305 $ 24 $ 2 $ 576 Provision (credit) for credit losses (69 ) - (6 ) (25 ) (13 ) 1 (112 ) Balance, end of period $ 158 $ 4 $ 8 $ 280 $ 11 $ 3 $ 464 Total Allowance for Credit Losses $ 1,639 $ 1,150 $ 6,737 $ 10,710 $ 620 $ 257 $ 21,113 Construction & Development 1 - 4 Family Real Estate Commercial Real Estate - Other Commercial & Industrial Agricultural Consumer Total September 30 2022 Balance, beginning of period $ 1,792 $ 649 $ 3,216 $ 4,449 $ 558 $ 155 $ 10,819 Charge-offs - - - - - (19 ) (19 ) Recoveries - - - - - 5 5 Net (charge-offs) recoveries - - - - - (14 ) (14 ) Provision (credit) for credit losses 466 150 746 829 137 20 2,348 Balance, end of period $ 2,258 $ 799 $ 3,962 $ 5,278 $ 695 $ 161 $ 13,153 The following table presents, by portfolio segment, the activity in the allowance for credit losses for the nine months ended September 30, 2023 and 2022 (dollars in thousands): Construction & Development 1 - 4 Family Real Estate Commercial Real Estate - Other Commercial & Industrial Agricultural Consumer Total September 30, 2023 Loans Balance, beginning of period $ 1,889 $ 890 $ 5,080 $ 5,937 $ 765 $ 173 $ 14,734 Impact of CECL adoption 44 (138 ) (168 ) 716 (149 ) (55 ) 250 Charge-offs - - - - (7 ) (16 ) (23 ) Recoveries - - - - 2 5 7 Net (charge-offs) recoveries - - - - (5 ) (11 ) (16 ) Provision (credit) for credit losses (452 ) 394 1,817 3,777 (2 ) 147 5,681 Balance, end of period $ 1,481 $ 1,146 $ 6,729 $ 10,430 $ 609 $ 254 $ 20,649 Unfunded Commitments Balance, beginning of period $ - $ - $ - $ - $ - $ - $ - Impact of CECL adoption 171 4 24 274 25 2 500 Provision (credit) for credit losses (13 ) - (16 ) 6 (14 ) 1 (36 ) Balance, end of period $ 158 $ 4 $ 8 $ 280 $ 11 $ 3 $ 464 Total Allowance for Credit Losses $ 1,639 $ 1,150 $ 6,737 $ 10,710 $ 620 $ 257 $ 21,113 Construction & Development 1 - 4 Family Real Estate Commercial Real Estate - Other Commercial & Industrial Agricultural Consumer Total September 30, 2022 Balance, beginning of period $ 1,695 $ 630 $ 3,399 $ 3,621 $ 730 $ 241 $ 10,316 Charge-offs - - - - - (20 ) (20 ) Recoveries - - - - - 14 14 Net (charge-offs) recoveries - - - - - (6 ) (6 ) Provision (credit) for credit losses 563 169 563 1,657 (35 ) (74 ) 2,843 Balance, end of period $ 2,258 $ 799 $ 3,962 $ 5,278 $ 695 $ 161 $ 13,153 Internal Risk Categories Each loan segment is made up of loan categories possessing similar risk characteristics. Risk characteristics applicable to each segment of the loan portfolio are described as follows: Real Estate – The real estate loan portfolio consists of loans made to finance both residential and commercial properties. Credit risk in these loans can be impacted by economic conditions within the Company’s market areas that might impact either property values or a borrower’s ability to repay. Commercial real estate loans typically involve larger principal amounts and are repaid primarily from the cash flow of a borrower’s principal business operation, the sale of the real estate, and in some cases from income that is independent from the real estate asset itself. Commercial & Industrial – The commercial portfolio includes loans to commercial customers for use in financing working capital needs, equipment purchases and expansions. The loans in this category are repaid primarily from the cash flow of a borrower’s principal business operation. Credit risk in these loans is driven by creditworthiness of a borrower and the economic conditions that impact the cash flow stability from business operations. Agricultural – Loans secured by agricultural assets are generally made for the purpose of acquiring land devoted to crop production, and various animals that are eventually harvested and sold, and typically housed on the underlying secured property. Credit risk in these loans may be impacted by crop and commodity prices, the creditworthiness of a borrower, and changes in economic conditions which might affect underlying property values and the local economies in the Company’s market areas. Consumer – The consumer loan portfolio consists of various term and line of credit loans such as automobile loans and loans for other personal purposes. Residential loans in this category are generally secured by owner occupied 1–4 family residences. Repayment for these types of loans will come from a borrower’s income sources that are typically independent of the loan purpose. Credit risk is driven by consumer economic factors, such as unemployment and general economic conditions in the Company’s market area and the creditworthiness of a borrower. Loan grades are numbered 1 through 4. Grade 1 is considered satisfactory. The grades of 2 and 3, or Watch and Special Mention, respectively, represent loans of lower quality and are considered criticized. Grade of 4, or Substandard, refers to loans that are classified. • Grade 1 (Pass) • Grade 2 (Watch) – These loans are still considered “Pass” credits; however, various factors such as industry stress, material changes in cash flow or financial conditions, or deficiencies in loan documentation, or other risk issues determined by the Lending Officer, Commercial Loan Committee (CLC), or Credit Quality Committee (CQC) warrant a heightened sense and frequency of monitoring. • Grade 3 (Special Mention) – These loans must have observable weaknesses or evidence of imprudent handling or structural issues. The weaknesses require close attention and the remediation of those weaknesses is necessary. No risk of probable loss exists. Credits in this category are expected to quickly migrate to a “2” or a “4” as this is viewed as a transitory loan grade. • Grade 4 (Substandard) – These loans are not adequately protected by the sound worth and debt service capacity of the borrower, but may be well secured. They have defined weaknesses relative to cash flow, collateral, financial condition, or other factors that might jeopardize repayment of all of the principal and interest on a timely basis. There is the possibility that a future loss will occur if weaknesses are not remediated. The Company evaluates the definitions of loan grades and the allowance for credit losses methodology on an ongoing basis. No changes were made to either during the period ended September 30, 2023. The following table presents the amortized cost of the Company’s loan portfolio with the gross charge-offs for the months ended by year of origination based on internal rating category as of September (dollars in s): As of September 30, 2023 2023 2022 2021 2020 2019 Prior Revolving Loans Amortized Cost Basis Total Construction & development Grade 1 (Pass) $ 26,403 $ 10,300 $ 4,857 $ 214 $ 104 $ 46 $ 96,336 $ 138,260 2 (Watch) - - - - - - - - 3 (Special Mention) 563 - - - - - 230 793 4 (Substandard) - - - - - - - - Total construction & development 26,966 10,300 4,857 214 104 46 96,566 139,053 Current-period gross charge-offs - - - - - - - - 1 - 4 family real estate Grade 1 (Pass) 31,511 27,605 14,110 4,540 1,847 1,141 10,786 91,540 2 (Watch) - - - - - - - - 3 (Special Mention) - - - - - - - - 4 (Substandard) - - - - - - - - Total 1 - 4 family real estate 31,511 27,605 14,110 4,540 1,847 1,141 10,786 91,540 Current-period gross charge-offs - - - - - - - - Commercial real estate - other Grade 1 (Pass) 147,441 159,184 36,185 42,601 3,657 4,139 107,802 501,009 2 (Watch) - - - - - - - - 3 (Special Mention) 14,738 - - - - 1,094 - 15,832 4 (Substandard) - - - - - 134 - 134 Total commercial real estate - other 162,179 159,184 36,185 42,601 3,657 5,367 107,802 516,975 Current-period gross charge-offs - - - - - - - - Commercial and industrial Grade 1 (Pass) 142,077 68,443 41,428 3,129 1,849 4,130 242,714 503,770 2 (Watch) - - - - - - - - 3 (Special Mention) 10,452 - - - - - 1,333 11,785 4 (Substandard) 42,744 7,963 112 12 - - 2,298 53,129 Total commercial and industrial 195,273 76,406 41,540 3,141 1,849 4,130 246,345 568,684 Current-period gross charge-offs - - - - - - - - Agriculural Grade 1 (Pass) 5,993 6,291 24,893 4,535 1,109 1,300 20,460 64,581 2 (Watch) 56 51 - - - - - 107 3 (Special Mention) - - - - - - - - 4 (Substandard) - - - - - - - - Total agriculural 6,049 6,342 24,893 4,535 1,109 1,300 20,460 64,688 Current-period gross charge-offs - 7 - - - - - 7 Consumer Grade 1 (Pass) 3,649 1,988 2,799 2,900 705 1,934 938 14,913 2 (Watch) - - - - - - - - 3 (Special Mention) - - - - - - - - 4 (Substandard) - - - - - 80 - 80 Total consumer 3,649 1,988 2,799 2,900 705 2,014 938 14,993 Current-period gross charge-offs 11 - - - 5 - - 16 Total loans held for investment $ 425,627 $ 281,825 $ 124,384 $ 57,931 $ 9,271 $ 13,998 $ 482,897 $ 1,395,933 Total current-period gross charge-offs $ 11 $ 7 $ - $ - $ 5 $ - $ - $ 23 The following table presents the credit risk profile of the Company’s loan portfolio based on internal rating category, prior to the adoption of ASU 2016-13, as of December 31, 2022 (dollars in thousands): Construction & Development 1 - 4 Family Real Estate Commercial Real Estate - Other Commercial & Industrial Agricultural Consumer Total December 31, 2022 Grade 1 (Pass) $ 163,203 $ 76,928 $ 397,295 $ 493,412 $ 65,857 $ 14,927 $ 1,211,622 2 (Watch) - - 14,976 - 288 - 15,264 3 (Special Mention) - - 24,747 584 - - 25,331 4 (Substandard) - - 1,983 19,015 - 22 21,020 Total $ 163,203 $ 76,928 $ 439,001 $ 513,011 $ 66,145 $ 14,949 $ 1,273,237 Aged Analysis of Past Due Loans Receivable The following table presents the Company’s loan portfolio aging analysis of the recorded investment in loans as of September 30, 2023 and December 31, 2022 (dollars in thousands): Past Due Total Loans 30–59 Days 60–89 Days Greater than 90 Days Total Current Total Loans > 90 Days & Accruing September 30, 2023 Construction & development $ - $ - $ - $ - $ 139,053 $ 139,053 $ - 1 - 4 family real estate - - - - 91,540 91,540 - Commercial real estate - other 134 - - 134 516,841 516,975 - Commercial & industrial (1) 58 - 9,776 9,834 558,850 568,684 9,776 Agricultural - - - - 64,688 64,688 - Consumer 123 - 80 203 14,790 14,993 80 Total $ 315 $ - $ 9,856 $ 10,171 $ 1,385,762 $ 1,395,933 $ 9,856 December 31, 2022 Construction & development $ - $ - $ - $ - $ 163,203 $ 163,203 $ - 1 - 4 family real estate - - - - 76,928 76,928 - Commercial real estate - other - 617 - 617 438,384 439,001 - Commercial & industrial (1) 21 - 9,923 9,944 503,067 513,011 9,923 Agricultural 4 - - 4 66,141 66,145 - Consumer 291 82 22 395 14,554 14,949 18 Total $ 316 $ 699 $ 9,945 $ 10,960 $ 1,262,277 $ 1,273,237 $ 9,941 (1) The $9.78 million and $9.92 million that is greater than 90 days past due as of September 30, 2023 and December 31, 2022, respectively, consists of a single borrower that is well collateralized and for which collection is being diligently pursued. Nonaccrual Loans The following table presents information regarding nonaccrual loans as of September (dollars in s): Recorded Recorded Amortized Investment Investment Total Interest Cost with No with an Recorded Related Income Basis Allowance Allowance Investment Allowance Recognized September Construction & development $ - $ - $ - $ - $ - $ - 1 - Family Real Estate - - - - - - Commercial Real Estate - other 134 134 - 134 - 16 Commercial & industrial 41,109 14,378 26,731 41,109 3,115 2,609 Agricultural - - - - - - Consumer - - - - - - Total $ 41,243 $ 14,512 $ 26,731 $ 41,243 $ 3,115 $ 2,625 The following table presents impaired loans, prior to the adoption of ASU - as of December (dollars in s): Recorded Recorded Unpaid Investment Investment Total Average Interest Principal with No with an Recorded Related Recorded Income Balance Allowance Allowance Investment Allowance Investment Recognized December Construction & development $ - $ - $ - $ - $ - $ 21 $ - 1 - Family Real Estate - - - - - - - Commercial Real Estate - other 2,808 1,983 - 1,983 - 11,749 141 Commercial & industrial 19,882 18,882 133 19,015 133 11,773 1,214 Agricultural - - - - - 14 - Consumer 31 22 - 22 - 27 - Total $ 22,721 $ 20,887 $ 133 $ 21,020 $ 133 $ 23,584 $ 1,355 Collateral Dependent Loans A loan is considered collateral-dependent when the borrower is experiencing financial difficulty and repayment is expected to be provided substantially through the operation or sale of the collateral. During the months ended September no material amount of interest income was recognized on collateral-dependent loans subsequent to their classification as collateral-dependent. At a minimum, the estimated value of the collateral for loan equals the current book value. The following table summarizes collateral-dependent gross loans held for investment by collateral type and the related specific allocation as follows (dollars in s): Collateral Type Business Specific Real Estate Assets Other Assets Total Allocation September 30, Construction & development $ - $ - $ - $ - $ - 1 - Family Real Estate - - - - - Commercial Real Estate - other 134 - - 134 - Commercial & industrial - 43,237 9,776 53,013 3,000 Agricultural - - - - - Consumer - - 80 80 - Total $ 134 $ 43,237 $ 9,856 $ 53,227 $ 3,000 Loan Modifications to Troubled Borrowers As part of the Company’s ongoing risk management practices, the Company attempts to work with borrowers when necessary to extend or modify loan terms to better align with their current ability to repay. Modifications could include extension of the maturity date, reductions of the interest rate, reduction or forgiveness of accrued interest, or principal forgiveness. Combinations of these modifications may also be made for individual loans. Extensions and modifications to loans are made in accordance with internal policies and guidelines which conform to regulatory guidance. Principal reductions may be made in limited circumstances, typically for specific commercial loan workouts, and in the event of borrower bankruptcy. Each occurrence is unique to the borrower and is evaluated separately. Troubled loans are considered those in which the borrower is experiencing financial difficulty. The assessment of whether a borrower is experiencing financial difficulty can be subjective in nature and management’s judgment may be required in making this determination. The Company may determine that a borrower is experiencing financial difficulty if the borrower is currently in default on any of its debt, or if it is probable that a borrower may default in the foreseeable future absent a modification. Many aspects of a borrower’s financial situation are assessed when determining whether they are experiencing financial difficulty. Modifications to Borrowers Experiencing Financial Difficulty The following tables present the amortized cost basis at the end of the reporting period of loans modified to borrowers experiencing financial difficulty, disaggregated by class of financing receivable and type of modification made, as well as the financial effect of the modifications made as of September 30, : Term Extension and Payment Deferral Amortized Cost Basis % of Total Class Financial Effect Sep tember 30, Construction & development $ - - % 1 - Family Real Estate - - Commercial Real Estate - other - - Commercial & industrial 26,615 4.6 Extended the maturity of loan by four months, and payment of principal and interest deferred until the sale of collateral Agricultural - - Consumer - - Total $ 26,615 4.6 % The Company closely monitors the performance of the loans that are modified to borrowers experiencing financial difficulty to understand the effectiveness of its modification efforts. The following table depicts the performance of loans that have been modified in the last 12 months: Current 30 - Days Past Due 90 + Days Past Due Non-Accruing September 30, Construction & development $ - $ - $ - $ - 1 - Family Real Estate - - - - Commercial Real Estate - other - - - - Commercial & industrial - - - 26,615 Agricultural - - - - Consumer - - - - Total $ - $ - $ - $ 26,615 Troubled Debt Restructurings (Prior to the adoption of ASU 2022-02) Impaired loans included nonperforming loans and also included loans modified in troubled-debt restructurings where concessions had been granted to borrowers experiencing financial difficulties. These concessions could include a reduction in interest rate on the loan, payment extensions, forgiveness of principal, forbearance or other actions intended to maximize collection. Included in certain loan categories in the impaired loans were troubled debt restructurings that were classified as impaired. At December 31, 2022, the Company had $1.2 million of commercial real estate loans. There were no newly modified troubled-debt restructurings during the As of December 31, 2022, there were no troubled-debt restructurings modified and subsequently defaulted for the year ended December 31, 2022. The following table represents information regarding nonperforming assets at December 31, 2022 (dollars in thousands): Construction & Development 1 - 4 Family Real Estate Commercial Real Estate - Other Commercial & Industrial Agricultural Consumer Total December 31, 2022 Nonaccrual loans $ - $ - $ 1,348 $ 6,686 $ - $ 5 $ 8,039 Troubled-debt restructurings (1) - - - - - - - Accruing loans 90 or more days past due - - - 9,923 - 18 9,941 Total nonperforming loans $ - $ - $ 1,348 $ 16,609 $ - $ 23 $ 17,980 (1) $1.2 million of TDRs as of December 31, 2022, are included in the nonaccrual loans balance.

Shareholders' Equity

Shareholders' Equity	9 Months Ended
	Sep. 30, 2023
Shareholders' Equity [Abstract]
Shareholders' Equity	Note 7: Shareholders’ Equity On October 28, 2021, the Company adopted a Repurchase Plan (the “RP”) that authorizes the repurchase of up to 750,000 shares of the Company’s stock. Stock repurchases under the RP will take place pursuant to a Rule 10b5-1 Plan with pricing and purchasing parameters established by management A summary of the activity under the RP is as follows: Nine Months Ended September 30, 2023 2022 Number of shares repurchased - - Average price of shares repurchased $ - $ - Shares remaining to be repurchased 750,000 750,000 The Company and Bank are subject to risk-based capital guidelines issued by the federal banking agencies. 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 consolidated financial statements. Under capital adequacy guidelines and the regulatory framework for prompt corrective action, the Company and Bank must meet specific capital guidelines that involve quantitative measures of assets, liabilities and certain off-balance-sheet items as calculated under GAAP, regulatory reporting requirements and regulatory capital standards. The Company’s and Bank’s capital amounts and classification are also subject to qualitative judgments by the regulators about components, risk weightings and other factors. Furthermore, the Company’s and the Bank’s regulators could require adjustments to regulatory capital not reflected in these financial statements. Quantitative measures established by regulation to ensure capital adequacy require the Company and Bank to maintain minimum amounts and ratios (set forth in the following table) of total, Tier I, and Common Equity capital (as defined in the regulations) to risk-weighted assets (as defined) and of Tier I capital (as defined) to average assets (as defined). Management believes, as of September 30, 2023, that the Company and Bank meet all capital adequacy requirements to which it is subject and maintains capital conservation buffers that allow the Company and Bank to avoid limitations on capital distributions, including dividend payments and certain discretionary bonus payments to certain executive officers. As of September 30, 2023, the most recent notification from the Federal Deposit Insurance Corporation (FDIC) categorized the Bank as well capitalized under the regulatory framework for prompt corrective action. To be categorized as well capitalized, the Bank must maintain capital ratios as set forth in the table below. There are no conditions or events since that notification that management believes have changed the Bank’s category. The Company’s and Bank’s actual capital amounts and ratios are presented in the following table as of September 30, 2023 and December 31, 2022 (dollars in thousands): Actual Minimum Capital Requirements With Capital Conservation Buffer Minimum To Be Well Capitalized Under Prompt Corrective Action Amount Ratio Amount Ratio Amount Ratio Amount Ratio As of September 30 2023 Total capital to risk-weighted assets Company $ 185,826 12.64 % $ 117,623 8.00 % $ 154,381 10.50 % N/A N/A Bank 185,773 12.64 % 117,542 8.00 % 154,273 10.50 % 146,927 10.00 % Tier I capital to risk-weighted assets Company 167,419 11.39 % 88,218 6.00 % 124,975 8.50 % N/A N/A Bank 167,379 11.39 % 88,156 6.00 % 124,888 8.50 % 117,542 8.00 % CET I capital to risk-weighted assets Company 167,419 11.39 % 66,163 4.50 % 102,921 7.00 % N/A N/A Bank 167,379 11.39 % 66,117 4.50 % 102,849 7.00 % 95,503 6.50 % Tier I capital to average assets Company 167,419 9.76 % 68,634 4.00 % N/A N/A N/A N/A Bank 167,379 9.75 % 68,644 4.00 % N/A N/A 85,805 5.00 % As of December 31, 2022 Total capital to risk-weighted assets Company $ 158,158 12.41 % $ 101,990 8.00 % $ 133,862 10.50 % N/A N/A Bank 158,158 12.42 % 101,909 8.00 % 133,756 10.50 % $ 127,387 10.00 % Tier I capital to risk-weighted assets Company 143,424 11.25 % 76,493 6.00 % 108,365 8.50 % N/A N/A Bank 143,424 11.26 % 76,432 6.00 % 108,279 8.50 % 101,909 8.00 % CET I capital to risk-weighted assets Company 143,424 11.25 % 57,370 4.50 % 89,241 7.00 % N/A N/A Bank 143,424 11.26 % 57,324 4.50 % 89,171 7.00 % 82,801 6.50 % Tier I capital to average assets Company 143,424 9.19 % 62,460 4.00 % N/A N/A N/A N/A Bank 143,424 9.18 % 62,489 4.00 % N/A N/A 78,111 5.00 % The federal banking agencies require that banking organizations meet several risk-based capital adequacy requirements. The current risk-based capital standards applicable to the Company and the Bank are based on the Basel III Capital Rules established by the Basel Committee on Banking Supervision (the “Basel Committee”). The Basel Committee is a committee of central banks and bank supervisors/regulators from the major industrialized countries that develops broad policy guidelines for use by each country’s supervisors in determining the supervisory policies they apply. The requirements are intended to ensure that banking organizations have adequate capital given the risk levels of assets and off-balance sheet financial instruments. The Basel III Capital Rules require the Bank and the Company to comply with four minimum capital standards: a Tier 1 leverage ratio of at least 4.0%; a CET1 to risk-weighted assets of 4.5%; a Tier 1 capital to risk-weighted assets of at least 6.0%; and a total capital to risk-weighted assets of at least 8.0%. The calculation of all types of regulatory capital is subject to definitions, deductions and adjustments specified in the regulations. The Basel III Capital Rules also require a “capital conservation buffer” of 2.5% above the regulatory minimum risk-based capital requirements. The capital conservation buffer is designed to absorb losses during periods of economic stress and effectively increases the minimum required risk-weighted capital ratios. Banking institutions with a ratio of CET1 to risk-weighted assets below the effective minimum (4.5% plus the capital conservation buffer) are subject to limitations on certain activities, including payment of dividends, share repurchases and discretionary bonuses to executive officers based on the amount of the shortfall. As of September 30, 2023, the Company’s and the Bank’s capital ratios exceeded the minimum capital adequacy guideline percentage requirements under the Basel III Capital Rules on a fully phased-in basis. The Bank is subject to certain restrictions on the amount of dividends that it may declare without prior regulatory approval. At September 30, 2023, approximately $66.3 million of retained earnings was available for dividend declaration from the Bank without prior regulatory approval.

Related-Party Transactions

Related-Party Transactions	9 Months Ended
	Sep. 30, 2023
Related-Party Transactions [Abstract]
Related-Party Transactions	Note 8: Related-Party Transactions At September 30, 2023 and December 31, 2022, the Company had loans outstanding to executive officers, directors, significant shareholders and their affiliates (related parties) approximating $209,000 and $132,000, respectively. The Bank leases office and retail banking space in Oklahoma City and Woodward, Oklahoma from Central Park on Lincoln, LLC and Haines Realty Investments Company, LLC, respectively, both related parties of the Company. Lease payments totaled $65,000 and $39 ,000

Employee Benefits

Employee Benefits	9 Months Ended
	Sep. 30, 2023
Employee Benefits [Abstract]
Employee Benefits	Note 9: Employee Benefits 401(k) Savings Plan The Company has a retirement savings 401(k) plan covering substantially all employees. Employees may contribute up to the maximum legal limit with the Company matching up to 5% of the employee’s salary. Employer contributions charged to expense for the three months ended September 30, 2023 and 2022 totaled $93,000 and $74,000, respectively. Stock-Based Compensation The Company adopted an equity incentive plan (the “Incentive Plan”) in September 2018. The Incentive Plan permits the grant of restricted stock units and nonqualified incentive stock options. The Incentive Plan will terminate in September 2028, if not extended. Compensation expense related to the Incentive Plan for the three months ended September 30, 2023 and 2022 totaled $565,000 and $341,000, respectively. Compensation expense related to the Incentive Plan for the nine months ended September 30, 2023 and 2022 totaled $1.7 million and $1.1 million, respectively. There were 637,371 shares available for future grants as of September 30, 2023. The Company grants to employees and directors restricted stock units (RSUs) which vest ratably over one three four five The Company uses newly issued shares for granting RSUs and stock options. The following table is a summary of the stock option activity under the Incentive Plan (dollar amounts in thousands, except per share data): Options Wgtd. Avg. Exercise Price Wgtd. Avg. Remaining Contractual Term Aggregate Intrinsic Value Nine Months Ended September 30, 2023 Outstanding at December 31, 2022 251,550 $ 17.52 Options Granted - - Options Exercised 26,986 17.83 Options Forfeited (2,188 ) - Outstanding at September 30, 2023 222,376 17.51 5.90 $ 1,119,462 Exercisable at September 30, 2023 174,621 18.00 5.52 $ 787,299 The fair value of each option grant is estimated on the date of grant using the Black-Scholes option-pricing model and is based on certain assumptions including risk-free rate of return, dividend yield, stock price volatility and the expected term. The fair value of each option is expensed over its vesting period. The following table shows the assumptions used for computing stock-based compensation expense under the fair value method on options granted during the period presented. There were no new grants for the nine months ended September 30, 2023. For the Nine Months Ended Risk-free interest rate 3.47 % Dividend yield 1.96 % Stock price volatility 34.92 % Expected term 7.01 The following table summarizes share information about RSUs for the nine months ended September 30, 2023 and 2022: Number of Shares Wgtd. Avg. Grant Date Fair Value Nine Months Ended September 30, 2023 Outstanding at December 31, 2022 112,591 $ 19.15 Shares granted 163,311 29.76 Shares vested (40,734 ) 19.04 Shares forfeited (7,087 ) 27.34 End of the period balance 228,081 $ 26.51 Number of Shares Wgtd. Avg. Grant Date Fair Value Nine September 30 2022 Outstanding at December 31, 2021 172,993 $ 19.02 Shares granted 3,000 4.03 Shares vested (41,584 ) 17.93 Shares forfeited (750 ) 22.13 End of the period balance 133,659 $ 19.01 As of , there was approximately $4.9 million of unrecognized compensation expense related to 228,081 unvested RSUs and $201,000 of unrecognized compensation expense related to 222,376 unvested and/or unexercised stock options. The stock option expense is expected to be recognized over a weighted average period of 1.45 years, and the RSU expense is expected to be recognized over a weighted average period of 4.00 years. As of September 30, 2022, there was approximately $2.1 million of unrecognized compensation expense related to 133,659 unvested RSUs and $385,000 of unrecognized compensation expense related to 250,938 unvested and/or unexercised stock options. The stock option expense is expected to be recognized over a weighted average period of 2.17 years, and the RSU expense is expected to be recognized over a weighted average period of 2.48 years.

Disclosures About Fair Value of

Disclosures About Fair Value of Assets and Liabilities	9 Months Ended
	Sep. 30, 2023
Disclosures about Fair Value of Assets and Liabilities [Abstract]
Disclosures about Fair Value of Assets and Liabilities	Note 10: Disclosures About Fair Value of Assets and Liabilities Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Fair value measurements must maximize the use of observable inputs and minimize the use of unobservable inputs. There is a h ierarchy of three levels of inputs that may be used to measure fair value: Level 1 Quoted prices in active markets for identical assets or liabilities Level 2 Observable inputs other than Level 1 prices, such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities Level 3 Unobservable inputs supported by little or no market activity and significant to the fair value of the assets or liabilities Recurring Measurements Assets and liabilities measured at fair value on a recurring basis include the following: Available-for-sale debt securities: Debt securities classified as available-for-sale, as discussed in Note 5, are reported at fair value utilizing Level 2 inputs. For those debt securities classified as Level 2, the Company obtains fair value measurements from an independent pricing service. The fair value measurements consider observable data that may include dealer quotes, market spreads, cash flows, the U. S. Treasury yield curve, live trading levels, trade execution data for similar securities, market consensus prepayments speeds, credit information and the security’s terms and conditions, among other things. Nonrecurring Measurements The following table presents the fair value measurement of assets measured at fair value on a nonrecurring basis and the level within the fair value hierarchy in which the fair value measurements fall at September 30, 2023 and December 31, 2022 (dollars in thousands): Fair Value (Level 1) (Level 2) (Level 3) September 30 2023 Impaired loans (collateral- dependent) $ 37,501 $ - $ - $ 37,501 December 31, 2022 Impaired loans (collateral- dependent) $ 6,553 $ - $ - $ 6,553 Following is a description of the valuation methodologies and inputs used for assets measured at fair value on a nonrecurring basis and recognized in the accompanying consolidated balance sheets, as well as the general classification of such assets pursuant to the valuation hierarchy. For assets classified within Level 3 of the fair value hierarchy, the process used to develop the reported fair value is described below. Collateral-Dependent Impaired Loans, Net of Allowance for Credit Losses The estimated fair value of collateral-dependent impaired loans is based on fair value, less estimated cost to sell. Collateral-dependent impaired loans are classified within Level 3 of the fair value hierarchy. The Company considers engineering reports or appraisals as the starting point for determining fair value and then considers other factors and events in the environment that may affect the fair value. Values of the collateral underlying collateral-dependent loans are obtained when the loan is determined to be collateral-dependent and subsequently as deemed necessary by executive management and loan administration. Values are reviewed for accuracy and consistency by executive management and loan administration. The ultimate collateral values are reduced by discounts to consider lack of marketability and estimated cost to sell if repayment or satisfaction of the loan is dependent on the sale of the collateral. Unobservable (Level 3) Inputs The following table presents quantitative information about unobservable inputs used in recurring and nonrecurring Level 3 fair value measurements(dollars in thousands): Fair Value Valuation Technique Unobservable Inputs Weighted- Average September 30, 2023 Collateral-dependent impaired loans $ 37,501 Appraisals from comparable assets Estimated cost to sell 20 % December 31, 2022 Collateral-dependent impaired loans $ 6,553 Appraisals from comparable assets Estimated cost to sell 20 % The following table presents estimated fair values of the Company’s financial instruments not recorded at fair value at September 30, 2023 and December 31, 2022 (dollars in thousands): Carrying Fair Value Measurements Amount Level 1 Level 2 Level 3 Total September 30, 2023 Financial Assets Cash and due from banks $ 169,490 $ 169,490 $ - $ - $ 169,490 Interest-bearing time deposits in other banks 17,182 - 17,182 - 17,182 Loans, net of allowance 1,372,128 - 1,331,087 37,501 1,368,588 Loans held for sale 1,143 - 1,143 - 1,143 Nonmarketable equity securities 1,251 - 1,251 - 1,251 Interest receivable 8,769 - 8,769 - 8,769 Financial Liabilities Deposits $ 1,593,572 $ - $ 1,591,894 $ - $ 1,591,894 Interest payable 1,334 - 1,334 - 1,334 December 31, 2022 Financial Assets Cash and due from banks $ 109,115 $ 109,115 $ - $ - $ 109,115 Interest-bearing time deposits in other banks 5,474 - 5,474 - 5,474 Loans, net of allowance 1,255,722 - 1,245,825 6,553 1,252,378 Nonmarketable equity securities 1,209 - 1,209 - 1,209 Interest receivable 8,124 - 8,124 - 8,124 Financial Liabilities Deposits $ 1,431,400 $ - $ 1,429,565 $ - $ 1,429,565 Interest payable 339 - 339 - 339 The following methods were used to estimate the fair value of all other financial instruments recognized in the accompanying consolidated balance sheets at amounts other than fair value: Cash and Due from Banks, Interest-Bearing Time Deposits in Other Banks, Nonmarketable Equity Securities, Interest Receivable and Interest Payable The carrying amount approximates fair value. Loans and Mortgage Loans Held for Sale The Company determines fair value of loans by using exit market assumptions including factors such as liquidity, credit quality and risk of nonperformance. The fair value is estimated by discounting the future cash flows using the market rates at which similar loans would be made to borrowers with similar credit ratings and for the same remaining maturities. Loans with similar characteristics were aggregated for purposes of the calculations. Deposits Deposits include demand deposits, savings accounts, NOW accounts and certain money market deposits. The carrying amount approximates fair value. The fair value of fixed-maturity time deposits is estimated using a discounted cash flow calculation that applies the rates currently offered for deposits of similar remaining maturities. Commitments to Extend Credit, Lines of Credit and Standby Letters of Credit The fair values of unfunded commitments are estimated using the fees currently charged to enter into similar agreements, taking into account the remaining terms of the agreements and the present creditworthiness of the counterparties. The fair values of standby letters of credit and lines of credit are based on fees currently charged for similar agreements or on the estimated cost to terminate or otherwise settle the obligations with the counterparties at the reporting date. The estimated fair values of the Company’s commitments to extend credit, lines of credit and standby letters of credit were not material at September 30, 2023 and December 31, 2022.

Financial Instruments with Off-

Financial Instruments with Off-Balance Sheet Risk	9 Months Ended
	Sep. 30, 2023
Financial Instruments with Off-Balance Sheet Risk [Abstract]
Financial Instruments with Off-Balance Sheet Risk	Note 11: Financial Instruments with Off-Balance Sheet Risk The Company is a party to financial instruments with off-balance sheet risk in the normal course of business to meet the financing needs of its customers. These financial instruments include commitments to extend credit and standby letters of credit. Those instruments involve, to varying degrees, elements of credit risk in excess of the amount recognized in the accompanying consolidated balance sheets. The following summarizes those financial instruments with contract amounts representing credit risk as of September 30, 2023 and December 31, 2022 (dollars in thousands): September 30, 2023 December 31, 2022 Commitments to extend credit $ 245,079 $ 198,027 Financial and performance standby letters of credit 2,148 1,043 $ 247,227 $ 199,070 Commitments to extend credit are agreements to lend to a customer as long as there is no violation of any condition established in the contract. Each instrument generally has fixed expiration dates or other termination clauses. Since many of the instruments are expected to expire without being drawn upon, total commitments to extend credit amounts do not necessarily represent future cash requirements. The Company evaluates each customer’s creditworthiness on a case-by-case basis. The amount of collateral obtained, if deemed necessary, by the Company upon extension of credit is based on management’s credit evaluation of the customer. Standby letters of credit are irrevocable conditional commitments issued by the Company to guarantee the performance of a customer to a third party. The credit risk involved in issuing letters of credit is essentially the same as that involved in extending loan facilities to customers. On January 1, 2023, the Company adopted ASU 2016-13, see Note (1) and Note (6). Upon adoption, the Company estimated an allowance for credit losses on off-balance sheet credit exposures, which resulted in recording a reserve for unfunded loan commitments of $500,000. The reserve for unfunded loan commitments totaled $464,000 and $0 at September 30, 2023 and December 31, 2022, respectively.

Significant Estimates and Conce

Significant Estimates and Concentrations	9 Months Ended
	Sep. 30, 2023
Significant Estimates and Concentrations [Abstract]
Significant Estimates and Concentrations	Note 12: Significant Estimates and Concentrations GAAP requires disclosure of certain significant estimates and current vulnerabilities due to certain concentrations. Estimates related to the allowance for credit losses are reflected in Note 6 Note 11 As of September 30, 2023, hospitality loans were 21% of gross total loans with outstanding balances of $292.8 million and unfunded commitments of $6.4 million; energy loans were 16% of gross total loans with outstanding balances of $223.5 million and unfunded commitments of $51.2 million. The Company evaluates goodwill for potential goodwill impairment on an annual basis or more often based on consideration if any impairment indicators have occurred. A prolonged strain on the U.S. economy impacting the Company could result in goodwill being partially or fully impaired. At September 30, 2023, goodwill of $8.5 million was recorded on the consolidated balance sheet.

Subsequent Events

Subsequent Events	9 Months Ended
	Sep. 30, 2023
Subsequent Events [Abstract]
Subsequent Events	Note 13: Subsequent Events During the quarter ended September 30, 2023, the Company recorded a $3.0 million ACL reserve related to a single loan customer that filed for bankruptcy during the quarter. Subsequent to quarter end, the Company received further information and as a result believes that an additional corresponding reserve or charge-off will be recorded in the fourth quarter ended December 31, 2023. At this time management is not able to estimate this amount. Also, in connection with this single loan customer that filed for bankruptcy during the quarter, on October 19, 2023, the Company’s board of directors approved the creation of a bank subsidiary for the purpose of acquiring and operating certain oil and gas assets of this customer. The Company’s management submitted a bid to purchase said assets, which was accepted on October 31, 2023. As of the date of the financial statements, this purchase transaction is in process and management expects the transaction to close in the fourth quarter ended December 31, 2023, for an estimated purchase price of $16 million.

Nature of Operations and Summ_2

Nature of Operations and Summary of Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2023
Nature of Operations and Summary of Significant Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The accompanying unaudited interim condensed consolidated financial statements contained herein reflect all adjustments which are, in the opinion of management, necessary to provide a fair statement of the financial position, results of operations, and cash flows of the Company for the interim periods presented. All such adjustments are of a normal and recurring nature. The Company revised certain accounting policies since December 31, 2022, the date of the most recent annual report. See the significant accounting policy changes section below. The condensed consolidated balance sheet of the Company as of December 31, 2022 has been derived from the audited consolidated balance sheet of the Company as of that date. Certain information and notes normally included in the Company’s annual financial statements prepared in accordance with generally accepted accounting principles have been condensed or omitted. The information contained in the financial statements and footnotes included in Company’s annual report for the year ended December 31, 2022, should be referred to in connection with these unaudited interim consolidated financial statements. Operating results for the interim periods disclosed herein are not necessarily indicative of the results that may be expected for a full year or any future period.
Principles of Consolidation	Principles of Consolidation The accompanying consolidated financial statements include the accounts of the Company, the Bank and its subsidiary, 1039 NW 63rd, LLC, which holds real estate utilized by the Bank. All significant intercompany accounts and transactions have been eliminated in consolidation.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America (“GAAP”) requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Material estimates that are particularly susceptible to significant change relate to the determination of the allowance for credit losses, valuation of other real estate owned, income taxes, goodwill and intangibles and fair values of financial instruments.
Recent Accounting Pronouncements	Recent Accounting Pronouncements Standards Adopted During Current Period: In March 2022, the FASB issued ASU No. 2022-02, “Financial Instruments – Credit Losses (Topic 326), Troubled Debt Restructurings and Vintage Disclosures.” On January 1, 2023, the Company adopted ASU 2022-02, which eliminates the accounting guidance for troubled debt restructurings in Accounting Standards Codification (“ASC”) 310-40, “Receivables -Troubled Debt Restructurings by Creditors ” for entities that have adopted the current expected credit loss model introduced by ASU 2016-13, “Financial Instruments – Credit Losses (Topic 326), Measurement of Credit Losses on Financial Instruments.” ASU 2022-02 also requires that public business entities disclose current-period gross charge-offs by year of origination for financing receivables and net investments in leases within the scope of Subtopic 326-20, “Financial Instruments—Credit Losses—Measured at Amortized Cost. In June 2016, the FASB issued ASU No. 2016-13, “Financial Instruments – Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments.” On January 1, 2023 the Company adopted ASU 2016-13, which replaces the incurred loss methodology with an expected loss methodology that is referred to as the current expected credit loss (“CECL”) methodology. The measurement of expected credit losses under the CECL methodology is applicable to financial assets measured at amortized cost, including loan receivables and held-to-maturity debt securities. It also applies to off-balance sheet credit exposures not accounted for as insurance (loan commitments, standby letters of credit, financial guarantees, and other similar instruments) and net investments in leases recognized by a lessor in accordance with Topic 842 on leases. In addition, Accounting Standards Codification (“ASC”) 326 made changes to the accounting for purchased loans and securities with credit deterioration and available-for-sale debt securities. The Company adopted ASC 326 using the modified retrospective method for all financial assets measured at amortized cost and off-balance sheet credit exposures. Operating results for periods from January 1, 2023 are presented in accordance with ASC 326 while prior period amounts continue to be reported in accordance with previously applicable standards and the accounting policies described in our 2022 Form 10-K. The Company recorded a net decrease to retained earnings of $572,000, gross of $750,000 The Company has not recorded an allowance for credit losses against its available-for-sale securities, as the credit risk is not material. The following table illustrates the impact of ASC 326 on the allowance for credit losses on the Company’s loans as of January 1, 2023 (dollars in thousands). January 1, 2023 As Reported Under ASC 326 Pre ASC 326 Adoption Impact of ASC 326 Adoption Construction & development $ 1,933 $ 1,889 $ 44 1 - 4 family real estate 752 890 (138 ) Commercial real estate - other 4,912 5,080 (168 ) Total commercial real estate $ 7,597 $ 7,859 $ (262 ) Commercial & industrial 6,653 5,937 716 Agricultural 616 765 (149 ) Consumer 118 173 (55 ) Allowance for credit losses on loans $ 14,984 $ 14,734 $ 250 Allowance for credit losses on off-balance sheet credit exposures (unfunded commitments), see Note (6) and Note (11) 500 - 500 Total Impact $ 15,484 $ 14,734 $ 750 Significant Accounting Policy Changes Upon adoption of ASC 326, the Company revised certain accounting policies for Loans and the Allowance for Credit Losses as detailed below.
Loans	Loans Loans that management has the intent and ability to hold for the foreseeable future or until maturity or payoff are reported at amortized cost. Amortized cost is the principal balance outstanding, net of purchase premiums and discounts. Accrued interest receivable totaled $8.3 million and $7.2 million at September 30, 2023 and December 31, 2022, respectively, and was reported in interest receivable and other assets on the consolidated balance sheets. The Company has made the accounting policy election to exclude accrued interest receivable on loans from the estimate of credit losses. Interest income is accrued on the unpaid principal balance using the simple-interest method on the daily balances of the principal amounts outstanding. For loans amortized at cost, interest income is accrued based on the unpaid principal balance. Loan origination fees, net of certain direct origination costs, as well as premiums and discounts, are deferred and amortized over the respective term of the loan. The accrual of interest on loans is discontinued at the time the loan is 90 days past due unless the credit is well-secured and in process of collection. Past-due status is based on contractual terms of the loan. In all cases, loans are placed on nonaccrual or charged off at an earlier date if collection of principal or interest is considered doubtful. All interest accrued but not collected for loans that are placed on nonaccrual or charged off are reversed against interest income. The interest on these loans is accounted for on the cash-basis or cost-recovery method, until qualifying for return to accrual. Loans are returned to accrual status when all the principal and interest amounts contractually due are brought current and future payments are reasonably assured. Loans acquired through business combinations are required to be carried at fair value as of the date of the combination. Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction (that is, not a forced liquidation or distressed sale) between market participants at the measurement date.
Allowance for Credit Losses	Allowance for Credit Losses The allowance for credit losses is a valuation account that is deducted from the loans’ amortized cost basis to present the net amount expected to be collected on the loans. The allowance for credit losses is adjusted by a credit loss provision which is reported in earnings, and reduced by the charge-off of loan amounts, net of recoveries. Loans are charged off against the allowance when management believes the uncollectibility of a loan balance is confirmed. Expected recoveries do not exceed the aggregate of amounts previously charged-off and expected to be charged-off. Expected credit loss inherent in non-cancellable off-balance sheet credit exposures is accounted for as a separate liability included in other liabilities. The allowance for credit losses is evaluated on a regular basis by management and is based upon management’s periodic review of the collectability of the loans in light of historical experience, the nature and volume of the loan portfolio, adverse situations that may affect the borrower’s ability to repay and estimated value of any underlying collateral and prevailing economic conditions. This evaluation is inherently subjective as it requires estimates that are susceptible to significant revision as more information becomes available. The methodology for estimating the amount of credit losses reported in the allowance for credit losses has two basic components: an asset-specific component involving loans that do not share risk characteristics and the measurement of expected credit losses for such individual loans; and a pooled component for expected credit losses for pools of loans that share similar risk characteristics. Loans That Do Not Share Risk Characteristics (Individually Analyzed) Loans that do not share similar risk characteristics are evaluated on an individual basis. Loans deemed to be collateral dependent have differing risk characteristics and are individually analyzed to estimate the expected credit loss. A loan is collateral dependent when the borrower is experiencing financial difficulty and repayment of the loan is dependent on the operation or liquidation and sale of the underlying collateral. For collateral dependent loans where foreclosure is probable, the expected credit loss is measured based on the difference between the fair value of the collateral (less selling cost) and the amortized cost basis of the asset. For collateral dependent loans where foreclosure is not probable, the Company has elected the practical expedient allowed by ASC 326-20 to measure the expected credit loss under the same approach as those loans where foreclosure is probable. For loans with balances greater than $250,000, the fair value of the collateral is obtained through independent appraisal of the underlying collateral. For loans with balances less than $250,000, the Company has made a policy election to measure expected loss for these individual loans utilizing loss rates for similar loan types. Loans That Share Similar Risk Characteristics (Pooled Loans) The general steps in determining expected credit losses for the pooled loan component of the allowance are as follows: ● Segment loans into pools according to similar risk characteristics; ● Develop historical loss rates for each loan pool segment; ● Incorporate the impact of forecasts; ● Incorporate the impact of other qualitative factors; and ● Calculate and review pool specific allowance for credit loss estimate. Methodology The weighted-average remaining maturity method (“WARM”) methodology is utilized as the basis for the estimation of expected credit losses for consumer segment loans. The WARM method uses a historical average annual charge-off rate. This average annual charge-off rate contains loss content over a historical lookback period and is used as a foundation for estimating the credit loss reserve for the remaining outstanding balances of loans in a segment at the balance sheet date. The average annual charge-off rate is applied to the contractual term, further adjusted for estimated prepayments, to determine the unadjusted historical charge-off rate. The calculation of the unadjusted historical charge-off rate is then adjusted for current conditions and for reasonable and supportable forecast periods. Adjustments to historical loss information are made for differences in current loan-specific risk characteristics such as differences in underwriting standards, portfolio mix, delinquency level, or term as well as for changes in environmental conditions, such as changes in unemployment rates, property values, or other relevant factors. These qualitative factors serve to compensate for additional areas of uncertainty inherent in the portfolio that are not reflected in our historic loss factors. A discounted cash flow (“DCF”) methodology is utilized to calculate expected cash flows for the life of each individual loan, with the exception of consumer segment loans. The discounted present value of expected cash flow is then compared to the loan’s amortized cost basis to determine the credit loss estimate. Individual loan results are aggregated at the pool level in determining total reserves for each loan pool. The primary inputs used to calculate expected cash flows include historical loss rates which reflect probability of default (“PD”) and loss given default (“LGD”), and prepayment rates. The historical look-back period is a key factor in the calculation of the PD rate and is based on management’s assessment of current and forecasted conditions and may vary by loan pool. LGD rates generally reflect the historical average net loss rate by loan pool. Expected cash flows are further adjusted to incorporate the impact of loan prepayments which will vary by loan segment and interest rate conditions. In general, prepayment rates are based on observed prepayment rates occurring in the loan portfolio and consideration of forecasted interest rates. Forecast Factors Adjustments are made to incorporate the impact of forecasted conditions. Certain assumptions are also applied, including the length of the forecast and reversion periods. The forecast period is the period within which management is able to make a reasonable and supportable assessment of future conditions. The reversion period is the period beyond which management believes it can develop a reasonable and supportable forecast, and bridges the gap between the forecast period and the use of historical default and loss rates. The remainder period reflects the remaining life of the loan. The length of the forecast and reversion periods are periodically evaluated and based on management’s assessment of current and forecasted conditions and may vary by loan pool. For purposes of developing a reasonable and supportable assessment of future conditions, management utilizes established industry and economic data points and sources, with the forecasted unemployment rate being a significant factor. PD rates for the forecast period will be adjusted accordingly based on management’s assessment of future conditions. PD rates for the remainder period will reflect the historical mean PD rate. Reversion period PD rates reflect the difference between forecast and remainder period PD rates closed using a straight-line adjustment over the reversion period. Qualitative Factors Loss rates are further adjusted to account for other risk factors that impact loan defaults and losses. These basis point adjustments are based on management’s assessment of trends and conditions that impact credit risk and resulting credit losses, more specifically internal and external factors that are independent of and not reflected in the quantitative loss rate calculations. Risk factors management considers in this assessment include trends in underwriting standards, nature/volume/terms of loan originations, past due loans, loan review systems, collateral valuations, concentrations, legal/regulatory/political conditions, and the unforeseen impact of natural disasters. Purchased Loans Beginning January 1, 2023, when a loan portfolio is purchased, an allowance is established for those loans considered purchased with more-than-insignificant credit deterioration (“PCD”), and those not considered purchased with more-than-insignificant credit deterioration (“non-PCD”). The allowance established utilizes the same risk factors discussed above for our non-acquired allowance. The allowance established for non-PCD loans is recognized through provision expense upon acquisition, whereas the allowance established for loans considered PCD at acquisition is offset by an increase in the basis of the acquired loans. Any subsequent increases and decreases in the allowance related to acquired loans are recognized through provision expense, with future charge-offs recorded to the allowance. Allowance for Credit Losses on Off-Balance Sheet Credit Exposures The Company estimates expected credit losses over the contractual period in which it is exposed to credit risk through a contractual obligation to extend credit, unless that obligation is unconditionally cancellable by the Company. The allowance for credit losses on off-balance sheet credit exposures is adjusted as a provision for credit loss expense and is recorded in interest payable and other liabilities. The estimate includes consideration of the likelihood that funding will occur and an estimate of expected credit losses on commitments expected to be funded over its estimated life and applies the same estimated loss rate as determined for current outstanding loan balances by segment. Allowance for Credit Losses on Securities In conjunction with the adoption of CECL, the Company also evaluates its securities portfolio for credit losses, as the CECL update modifies the debt security credit impairment model to recognize an allowance for estimated credit losses. Similar to the election on the loan portfolio, the Company has elected to exclude accrued interest receivable from the amortized cost basis of its investment portfolio analysis. Based on our assessments, expected credit losses on securities were negligible and therefore, no allowance for credit losses was recorded. Beginning January 1, 2023,
Reclassifications	Reclassifications Certain reclassifications have been made to the 2022 consolidated financials statements to conform to classification used for September 30, 2023. These reclassifications had no impact on net income, shareholders’ equity or cash flows as previously reported.

Nature of Operations and Summ_3

Nature of Operations and Summary of Significant Accounting Policies (Tables)	9 Months Ended
	Sep. 30, 2023
Nature of Operations and Summary of Significant Accounting Policies [Abstract]
Impact of ASC 326 on Allowance for Credit Losses on Loans	The following table illustrates the impact of ASC 326 on the allowance for credit losses on the Company’s loans as of January 1, 2023 (dollars in thousands). January 1, 2023 As Reported Under ASC 326 Pre ASC 326 Adoption Impact of ASC 326 Adoption Construction & development $ 1,933 $ 1,889 $ 44 1 - 4 family real estate 752 890 (138 ) Commercial real estate - other 4,912 5,080 (168 ) Total commercial real estate $ 7,597 $ 7,859 $ (262 ) Commercial & industrial 6,653 5,937 716 Agricultural 616 765 (149 ) Consumer 118 173 (55 ) Allowance for credit losses on loans $ 14,984 $ 14,734 $ 250 Allowance for credit losses on off-balance sheet credit exposures (unfunded commitments), see Note (6) and Note (11) 500 - 500 Total Impact $ 15,484 $ 14,734 $ 750

Recent Events, Including Merg_2

Recent Events, Including Mergers and Acquisitions (Tables)	9 Months Ended
	Sep. 30, 2023
Recent Events, Including Mergers and Acquisitions [Abstract]
Summary of Fair Value of Assets Acquired and Liabilities Assumed	A summary of the fair value of assets acquired and liabilities assumed from Watonga are as follows: Estimated Fair Value (in thousands) Assets Acquired Cash and cash equivalents $ 41,747 Available-for-sale debt securities 86,166 Federal funds sold 7,941 Loans 117,335 Premises and equipment 8,669 Core deposit intangible 1,254 Prepaid expenses and other assets 4,512 Total assets acquiried $ 267,624 Liabilities Assumed Deposits $ 243,487 Accounts payable and accrued expenses 2,086 Total liabilities assumed $ 245,573 Net assets acquired $ 22,051 Consideration transferred 29,498 Goodwill $ 7,447

Earnings per Share (Tables)

Earnings per Share (Tables)	9 Months Ended
	Sep. 30, 2023
Earnings per Share [Abstract]
Basic and Diluted Earnings Per Share	The following table shows the computation of basic and diluted earnings per share: As of and for the three months ended September 30, As of and for the nine months ended September 30, 2023 2022 2023 2022 (Dollars in thousands, except per share amounts) Numerator Net income $ 7,853 $ 8,041 $ 27,206 $ 21,249 Denominator Weighted-average shares outstanding for basic earnings per share 9,158,027 9,100,789 9,152,788 9,095,724 Dilutive effect of stock compensation (1) 115,568 108,965 109,215 99,204 Denominator for diluted earnings per share 9,273,595 9,209,754 9,262,003 9,194,928 Earnings per common share Basic $ 0.86 $ 0.88 $ 2.97 $ 2.34 Diluted $ 0.85 $ 0.87 $ 2.94 $ 2.31 (1) The following have not been included in diluted earnings per share because to do so would have been antidilutive for the periods presented: Nonqualified stock options outstanding of 5,000 and 3,000 for the three month periods ended September 30, 2023 and 2022, respectively, and 5,000 and 3,000 for the nine month periods ended September 30, 2023 and 2022 September 30, 2023 and 2022 September 30, 2023 and 2022

Debt Securities (Tables)

Debt Securities (Tables)	9 Months Ended
	Sep. 30, 2023
Debt Securities [Abstract]
Amortized Cost and Fair Value of Debt Securities Available-for-sale	The following table summarizes the amortized cost and fair value of debt securities available-for-sale at September 30, 2023 (in thousands) Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value Available-for-sale as of September 30 U.S. Federal agencies $ 146 $ - $ (6 ) $ 140 Mortgage-backed securities (1)(2) 39,611 - (5,531 ) 34,080 State and political subdivisions 27,707 - (2,483 ) 25,224 U.S. Treasuries 106,032 - (2,594 ) 103,438 Corporate debt securities 5,500 - (1,244 ) 4,256 Total available-for-sale 178,996 - (11,858 ) 167,138 Total debt securities 178,996 - (11,858 ) 167,138 (in thousands) Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value Available-for-sale as of December 31, 2022 U.S. Federal agencies $ 1,292 $ - $ (150 ) $ 1,142 Mortgage-backed securities (1)(2) 42,953 - (4,879 ) 38,074 State and political subdivisions 30,632 - (2,276 ) 28,356 U.S. Treasuries 104,940 - (4,280 ) 100,660 Corporate debt securities 5,500 - (567 ) 4,933 Total available-for-sale 185,317 - (12,152 ) 173,165 Total debt securities 185,317 - (12,152 ) 173,165 (1) All of our mortgage-backed securities and collateralized mortgage obligations are issued and/or guaranteed by U.S. government agencies or U.S. government-sponsored entities. (2) Included in mortgage-backed securities is $25.37 million and $27.90 million of residential mortgage-backed securities and $14.25 million and $15.05 million of commercial mortgage-backed securities as of September 30, 2023
Contractual Maturity	The amortized cost and estimated fair value of investment securities at September 30, 2023 and December 31, 2022, by contractual maturity, are shown below. The expected life of mortgage-backed securities will differ from contractual maturities because borrowers may have the right to call or prepay the underlying mortgage loans with or without call or prepayment penalties. (in thousands) Amortized Cost Fair Value Available-for-sale as of September 30, 2023 Due in one year or less $ 104,150 $ 102,416 Due after one year through five years 16,153 14,875 Due after five years through ten years 18,920 15,638 Due after ten years 162 129 Mortgage-backed securities 39,611 34,080 Total available-for-sale 178,996 167,138 (in thousands) Amortized Cost Fair Value Available-for-sale as of December 31, 2022 Due in one year or less $ 2,133 $ 2,115 Due after one year through five years 118,108 113,415 Due after five years through ten years 21,495 19,030 Due after ten years 628 531 Mortgage-backed securities 42,953 38,074 Total available-for-sale 185,317 173,165
Realized Gains and Losses from Sale, Repayment and Call of Debt Securities	The following table presents a summary of realized gains and losses from the sale, prepayment and call of debt securities: Three Months Ended Nine Months Ended 2023 2022 2023 2022 (in thousands) Proceeds from sales, maturities, prepayments and calls $ 1,831 $ 9,024 $ 6,029 $ 28,852 Gross realized gains on sales, prepayments and calls - - - 10 Gross realized losses on sales, prepayments and calls (7 ) (10 ) (15 ) (137 ) Total realized (losses), net $ (7 ) $ (10 ) $ (15 ) $ (127 )
Pledged Securities	The following table details book value of pledged securities as of September 30, 2023 and December 31, 2022: (in thousands) September 30, 2023 December 31, 2022 Book value of pledged securities $ 21,322 $ 85,280
Debt Securities in Continuous Unrealized Loss Position	The following table details gross unrealized losses and fair values of investment securities aggregated by investment category and length of time that the individual securities have been in a continuous unrealized loss position at September 30, 2023 September 30, 2023 Less than Twelve Months Twelve Months or Longer Total Fair Value Gross Unrealized Losses Fair Value Gross Unrealized Losses Fair Value Gross Unrealized Losses (in thousands) Available-for-sale as of September 30, 2023 U.S. Federal agencies $ - $ - $ 140 $ (6 ) $ 140 $ (6 ) Mortgage-backed securities - - 34,080 (5,531 ) 34,080 (5,531 ) State and political subdivisions (1) 753 (7 ) 24,471 (2,476 ) 25,224 (2,483 ) U.S. Treasuries - - 103,438 (2,594 ) 103,438 (2,594 ) Corporate debt securities 805 (195 ) 3,451 (1,049 ) 4,256 (1,244 ) Total available-for-sale $ 1,558 $ (202 ) $ 165,580 $ (11,656 ) $ 167,138 $ (11,858 ) Less than Twelve Months Twelve Months or Longer Total Fair Value Gross Unrealized Losses Fair Value Gross Unrealized Losses Fair Value Gross Unrealized Losses (in thousands) Available-for-sale as of December 31, 2022 U.S. Federal agencies $ 1,142 $ (150 ) $ - $ - $ 1,142 $ (150 ) Mortgage-backed securities 38,074 (4,879 ) - - 38,074 (4,879 ) State and political subdivisions 28,356 (2,276 ) - - 28,356 (2,276 ) U.S. Treasuries 100,660 (4,280 ) - - 100,660 (4,280 ) Corporate debt securities 4,933 (567 ) - - 4,933 (567 ) Total available-for-sale $ 173,165 $ (12,152 ) $ - $ - $ 173,165 $ (12,152 ) (1) Of our state and political subdivision securities, $22.49 million are rated BBB+ or better and $2.74 million are not rated.

Loans and Allowance for Credi_2

Loans and Allowance for Credit Losses (Tables)	9 Months Ended
	Sep. 30, 2023
Loans and Allowance for Credit Losses [Abstract]
Summary of Loans	A summary of loans at September 30, 2023 and December 31, 2022, are as follows (dollars in thousands): September 30, 2023 December 31, 2022 Construction & development $ 139,053 $ 163,203 1 - 4 family real estate 91,540 76,928 Commercial real estate - other 516,975 439,001 Total commercial real estate $ 747,568 $ 679,132 Commercial & industrial 568,684 513,011 Agricultural 64,688 66,145 Consumer 14,993 14,949 Gross loans 1,395,933 1,273,237 Less allowance for credit losses (20,649 ) (14,734 ) Less deferred loan fees (3,156 ) (2,781 ) Net loans $ 1,372,128 $ 1,255,722
Activity in Allowance for Credit Losses by Portfolio Segment	The following table presents, by portfolio segment, the activity in the allowance for credit losses for the three months ended September 30, 2023 and 2022 (dollars in thousands): Construction & Development 1 - 4 Family Real Estate Commercial Real Estate - Other Commercial & Industrial Agricultural Consumer Total September 30, 2023 Loans Balance, beginning of period $ 1,592 $ 1,116 $ 6,089 $ 6,712 $ 601 $ 267 $ 16,377 Charge-offs - - - - - - - Recoveries - - - - - 1 1 Net (charge-offs) recoveries - - - - - 1 1 Provision (credit) for credit losses (111 ) 30 640 3,718 8 (14 ) 4,271 Balance, end of period $ 1,481 $ 1,146 $ 6,729 $ 10,430 $ 609 $ 254 $ 20,649 Unfunded Commitments Balance, beginning of period $ 227 $ 4 $ 14 $ 305 $ 24 $ 2 $ 576 Provision (credit) for credit losses (69 ) - (6 ) (25 ) (13 ) 1 (112 ) Balance, end of period $ 158 $ 4 $ 8 $ 280 $ 11 $ 3 $ 464 Total Allowance for Credit Losses $ 1,639 $ 1,150 $ 6,737 $ 10,710 $ 620 $ 257 $ 21,113 Construction & Development 1 - 4 Family Real Estate Commercial Real Estate - Other Commercial & Industrial Agricultural Consumer Total September 30 2022 Balance, beginning of period $ 1,792 $ 649 $ 3,216 $ 4,449 $ 558 $ 155 $ 10,819 Charge-offs - - - - - (19 ) (19 ) Recoveries - - - - - 5 5 Net (charge-offs) recoveries - - - - - (14 ) (14 ) Provision (credit) for credit losses 466 150 746 829 137 20 2,348 Balance, end of period $ 2,258 $ 799 $ 3,962 $ 5,278 $ 695 $ 161 $ 13,153 The following table presents, by portfolio segment, the activity in the allowance for credit losses for the nine months ended September 30, 2023 and 2022 (dollars in thousands): Construction & Development 1 - 4 Family Real Estate Commercial Real Estate - Other Commercial & Industrial Agricultural Consumer Total September 30, 2023 Loans Balance, beginning of period $ 1,889 $ 890 $ 5,080 $ 5,937 $ 765 $ 173 $ 14,734 Impact of CECL adoption 44 (138 ) (168 ) 716 (149 ) (55 ) 250 Charge-offs - - - - (7 ) (16 ) (23 ) Recoveries - - - - 2 5 7 Net (charge-offs) recoveries - - - - (5 ) (11 ) (16 ) Provision (credit) for credit losses (452 ) 394 1,817 3,777 (2 ) 147 5,681 Balance, end of period $ 1,481 $ 1,146 $ 6,729 $ 10,430 $ 609 $ 254 $ 20,649 Unfunded Commitments Balance, beginning of period $ - $ - $ - $ - $ - $ - $ - Impact of CECL adoption 171 4 24 274 25 2 500 Provision (credit) for credit losses (13 ) - (16 ) 6 (14 ) 1 (36 ) Balance, end of period $ 158 $ 4 $ 8 $ 280 $ 11 $ 3 $ 464 Total Allowance for Credit Losses $ 1,639 $ 1,150 $ 6,737 $ 10,710 $ 620 $ 257 $ 21,113 Construction & Development 1 - 4 Family Real Estate Commercial Real Estate - Other Commercial & Industrial Agricultural Consumer Total September 30, 2022 Balance, beginning of period $ 1,695 $ 630 $ 3,399 $ 3,621 $ 730 $ 241 $ 10,316 Charge-offs - - - - - (20 ) (20 ) Recoveries - - - - - 14 14 Net (charge-offs) recoveries - - - - - (6 ) (6 ) Provision (credit) for credit losses 563 169 563 1,657 (35 ) (74 ) 2,843 Balance, end of period $ 2,258 $ 799 $ 3,962 $ 5,278 $ 695 $ 161 $ 13,153
Loan Portfolio Based on Internal Rating Category	The following table presents the amortized cost of the Company’s loan portfolio with the gross charge-offs for the months ended by year of origination based on internal rating category as of September (dollars in s): As of September 30, 2023 2023 2022 2021 2020 2019 Prior Revolving Loans Amortized Cost Basis Total Construction & development Grade 1 (Pass) $ 26,403 $ 10,300 $ 4,857 $ 214 $ 104 $ 46 $ 96,336 $ 138,260 2 (Watch) - - - - - - - - 3 (Special Mention) 563 - - - - - 230 793 4 (Substandard) - - - - - - - - Total construction & development 26,966 10,300 4,857 214 104 46 96,566 139,053 Current-period gross charge-offs - - - - - - - - 1 - 4 family real estate Grade 1 (Pass) 31,511 27,605 14,110 4,540 1,847 1,141 10,786 91,540 2 (Watch) - - - - - - - - 3 (Special Mention) - - - - - - - - 4 (Substandard) - - - - - - - - Total 1 - 4 family real estate 31,511 27,605 14,110 4,540 1,847 1,141 10,786 91,540 Current-period gross charge-offs - - - - - - - - Commercial real estate - other Grade 1 (Pass) 147,441 159,184 36,185 42,601 3,657 4,139 107,802 501,009 2 (Watch) - - - - - - - - 3 (Special Mention) 14,738 - - - - 1,094 - 15,832 4 (Substandard) - - - - - 134 - 134 Total commercial real estate - other 162,179 159,184 36,185 42,601 3,657 5,367 107,802 516,975 Current-period gross charge-offs - - - - - - - - Commercial and industrial Grade 1 (Pass) 142,077 68,443 41,428 3,129 1,849 4,130 242,714 503,770 2 (Watch) - - - - - - - - 3 (Special Mention) 10,452 - - - - - 1,333 11,785 4 (Substandard) 42,744 7,963 112 12 - - 2,298 53,129 Total commercial and industrial 195,273 76,406 41,540 3,141 1,849 4,130 246,345 568,684 Current-period gross charge-offs - - - - - - - - Agriculural Grade 1 (Pass) 5,993 6,291 24,893 4,535 1,109 1,300 20,460 64,581 2 (Watch) 56 51 - - - - - 107 3 (Special Mention) - - - - - - - - 4 (Substandard) - - - - - - - - Total agriculural 6,049 6,342 24,893 4,535 1,109 1,300 20,460 64,688 Current-period gross charge-offs - 7 - - - - - 7 Consumer Grade 1 (Pass) 3,649 1,988 2,799 2,900 705 1,934 938 14,913 2 (Watch) - - - - - - - - 3 (Special Mention) - - - - - - - - 4 (Substandard) - - - - - 80 - 80 Total consumer 3,649 1,988 2,799 2,900 705 2,014 938 14,993 Current-period gross charge-offs 11 - - - 5 - - 16 Total loans held for investment $ 425,627 $ 281,825 $ 124,384 $ 57,931 $ 9,271 $ 13,998 $ 482,897 $ 1,395,933 Total current-period gross charge-offs $ 11 $ 7 $ - $ - $ 5 $ - $ - $ 23 The following table presents the credit risk profile of the Company’s loan portfolio based on internal rating category, prior to the adoption of ASU 2016-13, as of December 31, 2022 (dollars in thousands): Construction & Development 1 - 4 Family Real Estate Commercial Real Estate - Other Commercial & Industrial Agricultural Consumer Total December 31, 2022 Grade 1 (Pass) $ 163,203 $ 76,928 $ 397,295 $ 493,412 $ 65,857 $ 14,927 $ 1,211,622 2 (Watch) - - 14,976 - 288 - 15,264 3 (Special Mention) - - 24,747 584 - - 25,331 4 (Substandard) - - 1,983 19,015 - 22 21,020 Total $ 163,203 $ 76,928 $ 439,001 $ 513,011 $ 66,145 $ 14,949 $ 1,273,237
Loan Portfolio Aging Analysis of Recorded Investment in Loans	The following table presents the Company’s loan portfolio aging analysis of the recorded investment in loans as of September 30, 2023 and December 31, 2022 (dollars in thousands): Past Due Total Loans 30–59 Days 60–89 Days Greater than 90 Days Total Current Total Loans > 90 Days & Accruing September 30, 2023 Construction & development $ - $ - $ - $ - $ 139,053 $ 139,053 $ - 1 - 4 family real estate - - - - 91,540 91,540 - Commercial real estate - other 134 - - 134 516,841 516,975 - Commercial & industrial (1) 58 - 9,776 9,834 558,850 568,684 9,776 Agricultural - - - - 64,688 64,688 - Consumer 123 - 80 203 14,790 14,993 80 Total $ 315 $ - $ 9,856 $ 10,171 $ 1,385,762 $ 1,395,933 $ 9,856 December 31, 2022 Construction & development $ - $ - $ - $ - $ 163,203 $ 163,203 $ - 1 - 4 family real estate - - - - 76,928 76,928 - Commercial real estate - other - 617 - 617 438,384 439,001 - Commercial & industrial (1) 21 - 9,923 9,944 503,067 513,011 9,923 Agricultural 4 - - 4 66,141 66,145 - Consumer 291 82 22 395 14,554 14,949 18 Total $ 316 $ 699 $ 9,945 $ 10,960 $ 1,262,277 $ 1,273,237 $ 9,941 (1) The $9.78 million and $9.92 million that is greater than 90 days past due as of September 30, 2023 and December 31, 2022, respectively, consists of a single borrower that is well collateralized and for which collection is being diligently pursued.
Nonaccrual Loans	The following table presents information regarding nonaccrual loans as of September (dollars in s): Recorded Recorded Amortized Investment Investment Total Interest Cost with No with an Recorded Related Income Basis Allowance Allowance Investment Allowance Recognized September Construction & development $ - $ - $ - $ - $ - $ - 1 - Family Real Estate - - - - - - Commercial Real Estate - other 134 134 - 134 - 16 Commercial & industrial 41,109 14,378 26,731 41,109 3,115 2,609 Agricultural - - - - - - Consumer - - - - - - Total $ 41,243 $ 14,512 $ 26,731 $ 41,243 $ 3,115 $ 2,625
Impaired Loans	The following table presents impaired loans, prior to the adoption of ASU - as of December (dollars in s): Recorded Recorded Unpaid Investment Investment Total Average Interest Principal with No with an Recorded Related Recorded Income Balance Allowance Allowance Investment Allowance Investment Recognized December Construction & development $ - $ - $ - $ - $ - $ 21 $ - 1 - Family Real Estate - - - - - - - Commercial Real Estate - other 2,808 1,983 - 1,983 - 11,749 141 Commercial & industrial 19,882 18,882 133 19,015 133 11,773 1,214 Agricultural - - - - - 14 - Consumer 31 22 - 22 - 27 - Total $ 22,721 $ 20,887 $ 133 $ 21,020 $ 133 $ 23,584 $ 1,355
Collateral-Dependent Gross Loans Held for Investment	The following table summarizes collateral-dependent gross loans held for investment by collateral type and the related specific allocation as follows (dollars in s): Collateral Type Business Specific Real Estate Assets Other Assets Total Allocation September 30, Construction & development $ - $ - $ - $ - $ - 1 - Family Real Estate - - - - - Commercial Real Estate - other 134 - - 134 - Commercial & industrial - 43,237 9,776 53,013 3,000 Agricultural - - - - - Consumer - - 80 80 - Total $ 134 $ 43,237 $ 9,856 $ 53,227 $ 3,000
Loans Modified to Borrowers Experiencing Financial Difficulty	The following tables present the amortized cost basis at the end of the reporting period of loans modified to borrowers experiencing financial difficulty, disaggregated by class of financing receivable and type of modification made, as well as the financial effect of the modifications made as of September 30, : Term Extension and Payment Deferral Amortized Cost Basis % of Total Class Financial Effect Sep tember 30, Construction & development $ - - % 1 - Family Real Estate - - Commercial Real Estate - other - - Commercial & industrial 26,615 4.6 Extended the maturity of loan by four months, and payment of principal and interest deferred until the sale of collateral Agricultural - - Consumer - - Total $ 26,615 4.6 %
Performance of Loans Modified in Last 12 Months	The following table depicts the performance of loans that have been modified in the last 12 months: Current 30 - Days Past Due 90 + Days Past Due Non-Accruing September 30, Construction & development $ - $ - $ - $ - 1 - Family Real Estate - - - - Commercial Real Estate - other - - - - Commercial & industrial - - - 26,615 Agricultural - - - - Consumer - - - - Total $ - $ - $ - $ 26,615
Information Regarding Nonperforming Assets	The following table represents information regarding nonperforming assets at December 31, 2022 (dollars in thousands): Construction & Development 1 - 4 Family Real Estate Commercial Real Estate - Other Commercial & Industrial Agricultural Consumer Total December 31, 2022 Nonaccrual loans $ - $ - $ 1,348 $ 6,686 $ - $ 5 $ 8,039 Troubled-debt restructurings (1) - - - - - - - Accruing loans 90 or more days past due - - - 9,923 - 18 9,941 Total nonperforming loans $ - $ - $ 1,348 $ 16,609 $ - $ 23 $ 17,980 (1) $1.2 million of TDRs as of December 31, 2022, are included in the nonaccrual loans balance.

Shareholders' Equity (Tables)

Shareholders' Equity (Tables)	9 Months Ended
	Sep. 30, 2023
Shareholders' Equity [Abstract]
Summary of Activity under Repurchase Plan	A summary of the activity under the RP is as follows: Nine Months Ended September 30, 2023 2022 Number of shares repurchased - - Average price of shares repurchased $ - $ - Shares remaining to be repurchased 750,000 750,000
Actual Capital Amounts and Ratios	The Company’s and Bank’s actual capital amounts and ratios are presented in the following table as of September 30, 2023 and December 31, 2022 (dollars in thousands): Actual Minimum Capital Requirements With Capital Conservation Buffer Minimum To Be Well Capitalized Under Prompt Corrective Action Amount Ratio Amount Ratio Amount Ratio Amount Ratio As of September 30 2023 Total capital to risk-weighted assets Company $ 185,826 12.64 % $ 117,623 8.00 % $ 154,381 10.50 % N/A N/A Bank 185,773 12.64 % 117,542 8.00 % 154,273 10.50 % 146,927 10.00 % Tier I capital to risk-weighted assets Company 167,419 11.39 % 88,218 6.00 % 124,975 8.50 % N/A N/A Bank 167,379 11.39 % 88,156 6.00 % 124,888 8.50 % 117,542 8.00 % CET I capital to risk-weighted assets Company 167,419 11.39 % 66,163 4.50 % 102,921 7.00 % N/A N/A Bank 167,379 11.39 % 66,117 4.50 % 102,849 7.00 % 95,503 6.50 % Tier I capital to average assets Company 167,419 9.76 % 68,634 4.00 % N/A N/A N/A N/A Bank 167,379 9.75 % 68,644 4.00 % N/A N/A 85,805 5.00 % As of December 31, 2022 Total capital to risk-weighted assets Company $ 158,158 12.41 % $ 101,990 8.00 % $ 133,862 10.50 % N/A N/A Bank 158,158 12.42 % 101,909 8.00 % 133,756 10.50 % $ 127,387 10.00 % Tier I capital to risk-weighted assets Company 143,424 11.25 % 76,493 6.00 % 108,365 8.50 % N/A N/A Bank 143,424 11.26 % 76,432 6.00 % 108,279 8.50 % 101,909 8.00 % CET I capital to risk-weighted assets Company 143,424 11.25 % 57,370 4.50 % 89,241 7.00 % N/A N/A Bank 143,424 11.26 % 57,324 4.50 % 89,171 7.00 % 82,801 6.50 % Tier I capital to average assets Company 143,424 9.19 % 62,460 4.00 % N/A N/A N/A N/A Bank 143,424 9.18 % 62,489 4.00 % N/A N/A 78,111 5.00 %

Employee Benefits (Tables)

Employee Benefits (Tables)	9 Months Ended
	Sep. 30, 2023
Employee Benefits [Abstract]
Stock Options Activity	The following table is a summary of the stock option activity under the Incentive Plan (dollar amounts in thousands, except per share data): Options Wgtd. Avg. Exercise Price Wgtd. Avg. Remaining Contractual Term Aggregate Intrinsic Value Nine Months Ended September 30, 2023 Outstanding at December 31, 2022 251,550 $ 17.52 Options Granted - - Options Exercised 26,986 17.83 Options Forfeited (2,188 ) - Outstanding at September 30, 2023 222,376 17.51 5.90 $ 1,119,462 Exercisable at September 30, 2023 174,621 18.00 5.52 $ 787,299
Assumptions Used for Computing Stock-Based Compensation Expense under Fair Value Method	The following table shows the assumptions used for computing stock-based compensation expense under the fair value method on options granted during the period presented. There were no new grants for the nine months ended September 30, 2023. For the Nine Months Ended Risk-free interest rate 3.47 % Dividend yield 1.96 % Stock price volatility 34.92 % Expected term 7.01
Restricted Stock Units	The following table summarizes share information about RSUs for the nine months ended September 30, 2023 and 2022: Number of Shares Wgtd. Avg. Grant Date Fair Value Nine Months Ended September 30, 2023 Outstanding at December 31, 2022 112,591 $ 19.15 Shares granted 163,311 29.76 Shares vested (40,734 ) 19.04 Shares forfeited (7,087 ) 27.34 End of the period balance 228,081 $ 26.51 Number of Shares Wgtd. Avg. Grant Date Fair Value Nine September 30 2022 Outstanding at December 31, 2021 172,993 $ 19.02 Shares granted 3,000 4.03 Shares vested (41,584 ) 17.93 Shares forfeited (750 ) 22.13 End of the period balance 133,659 $ 19.01

Disclosures About Fair Value _2

Disclosures About Fair Value of Assets and Liabilities (Tables)	9 Months Ended
	Sep. 30, 2023
Disclosures about Fair Value of Assets and Liabilities [Abstract]
Assets Measured at Fair Value on Nonrecurring Basis	The following table presents the fair value measurement of assets measured at fair value on a nonrecurring basis and the level within the fair value hierarchy in which the fair value measurements fall at September 30, 2023 and December 31, 2022 (dollars in thousands): Fair Value (Level 1) (Level 2) (Level 3) September 30 2023 Impaired loans (collateral- dependent) $ 37,501 $ - $ - $ 37,501 December 31, 2022 Impaired loans (collateral- dependent) $ 6,553 $ - $ - $ 6,553
Quantitative Information About Unobservable Inputs Used in Recurring and Nonrecurring Level 3 Fair Value Measurements	The following table presents quantitative information about unobservable inputs used in recurring and nonrecurring Level 3 fair value measurements(dollars in thousands): Fair Value Valuation Technique Unobservable Inputs Weighted- Average September 30, 2023 Collateral-dependent impaired loans $ 37,501 Appraisals from comparable assets Estimated cost to sell 20 % December 31, 2022 Collateral-dependent impaired loans $ 6,553 Appraisals from comparable assets Estimated cost to sell 20 %
Estimated Fair Value of Financial Instruments Not Recorded at Fair Value	The following table presents estimated fair values of the Company’s financial instruments not recorded at fair value at September 30, 2023 and December 31, 2022 (dollars in thousands): Carrying Fair Value Measurements Amount Level 1 Level 2 Level 3 Total September 30, 2023 Financial Assets Cash and due from banks $ 169,490 $ 169,490 $ - $ - $ 169,490 Interest-bearing time deposits in other banks 17,182 - 17,182 - 17,182 Loans, net of allowance 1,372,128 - 1,331,087 37,501 1,368,588 Loans held for sale 1,143 - 1,143 - 1,143 Nonmarketable equity securities 1,251 - 1,251 - 1,251 Interest receivable 8,769 - 8,769 - 8,769 Financial Liabilities Deposits $ 1,593,572 $ - $ 1,591,894 $ - $ 1,591,894 Interest payable 1,334 - 1,334 - 1,334 December 31, 2022 Financial Assets Cash and due from banks $ 109,115 $ 109,115 $ - $ - $ 109,115 Interest-bearing time deposits in other banks 5,474 - 5,474 - 5,474 Loans, net of allowance 1,255,722 - 1,245,825 6,553 1,252,378 Nonmarketable equity securities 1,209 - 1,209 - 1,209 Interest receivable 8,124 - 8,124 - 8,124 Financial Liabilities Deposits $ 1,431,400 $ - $ 1,429,565 $ - $ 1,429,565 Interest payable 339 - 339 - 339

Financial Instruments with Of_2

Financial Instruments with Off-Balance Sheet Risk (Tables)	9 Months Ended
	Sep. 30, 2023
Financial Instruments with Off-Balance Sheet Risk [Abstract]
Financial Instruments with Contract Amounts Representing Credit Risk	The following summarizes those financial instruments with contract amounts representing credit risk as of September 30, 2023 and December 31, 2022 (dollars in thousands): September 30, 2023 December 31, 2022 Commitments to extend credit $ 245,079 $ 198,027 Financial and performance standby letters of credit 2,148 1,043 $ 247,227 $ 199,070

Nature of Operations and Summ_4

Nature of Operations and Summary of Significant Accounting Policies, Impact of ASC 326 on Allowance for Credit Losses (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Jun. 30, 2023	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Dec. 31, 2021
Impact of ASC 326 on Allowance for Credit Losses on Loans [Abstract]
Retained earnings	$ 79,825		$ 58,049
Allowance for credit losses on loans	20,649	$ 16,377	14,734	$ 13,153	$ 10,819	$ 10,316
Allowance for credit losses on off-balance sheet credit exposures (unfunded commitments), see Note (6) and Note (11)			0
Total impact			14,734
Construction & Development [Member]
Impact of ASC 326 on Allowance for Credit Losses on Loans [Abstract]
Allowance for credit losses on loans	1,481	1,592	1,889	2,258	1,792	1,695
1 - 4 Family Real Estate [Member]
Impact of ASC 326 on Allowance for Credit Losses on Loans [Abstract]
Allowance for credit losses on loans	1,146	1,116	890	799	649	630
Commercial Real Estate - Other [Member]
Impact of ASC 326 on Allowance for Credit Losses on Loans [Abstract]
Allowance for credit losses on loans	6,729	6,089	5,080	3,962	3,216	3,399
Commercial Real Estate [Member]
Impact of ASC 326 on Allowance for Credit Losses on Loans [Abstract]
Allowance for credit losses on loans			7,859
Commercial & Industrial [Member]
Impact of ASC 326 on Allowance for Credit Losses on Loans [Abstract]
Allowance for credit losses on loans	10,430	6,712	5,937	5,278	4,449	3,621
Agricultural [Member]
Impact of ASC 326 on Allowance for Credit Losses on Loans [Abstract]
Allowance for credit losses on loans	609	601	765	695	558	730
Consumer [Member]
Impact of ASC 326 on Allowance for Credit Losses on Loans [Abstract]
Allowance for credit losses on loans	$ 254	$ 267	173	$ 161	$ 155	$ 241
Impact of ASC 326 Adoption [Member]
Impact of ASC 326 on Allowance for Credit Losses on Loans [Abstract]
Allowance for credit losses on loans			(250)
ASU 2016-13 [Member] | As Reported Under ASC 326 [Member]
Impact of ASC 326 on Allowance for Credit Losses on Loans [Abstract]
Allowance for credit losses on loans			14,984
Allowance for credit losses on off-balance sheet credit exposures (unfunded commitments), see Note (6) and Note (11)			500
Total impact			15,484
ASU 2016-13 [Member] | As Reported Under ASC 326 [Member] | Construction & Development [Member]
Impact of ASC 326 on Allowance for Credit Losses on Loans [Abstract]
Allowance for credit losses on loans			1,933
ASU 2016-13 [Member] | As Reported Under ASC 326 [Member] | 1 - 4 Family Real Estate [Member]
Impact of ASC 326 on Allowance for Credit Losses on Loans [Abstract]
Allowance for credit losses on loans			752
ASU 2016-13 [Member] | As Reported Under ASC 326 [Member] | Commercial Real Estate - Other [Member]
Impact of ASC 326 on Allowance for Credit Losses on Loans [Abstract]
Allowance for credit losses on loans			4,912
ASU 2016-13 [Member] | As Reported Under ASC 326 [Member] | Commercial Real Estate [Member]
Impact of ASC 326 on Allowance for Credit Losses on Loans [Abstract]
Allowance for credit losses on loans			7,597
ASU 2016-13 [Member] | As Reported Under ASC 326 [Member] | Commercial & Industrial [Member]
Impact of ASC 326 on Allowance for Credit Losses on Loans [Abstract]
Allowance for credit losses on loans			6,653
ASU 2016-13 [Member] | As Reported Under ASC 326 [Member] | Agricultural [Member]
Impact of ASC 326 on Allowance for Credit Losses on Loans [Abstract]
Allowance for credit losses on loans			616
ASU 2016-13 [Member] | As Reported Under ASC 326 [Member] | Consumer [Member]
Impact of ASC 326 on Allowance for Credit Losses on Loans [Abstract]
Allowance for credit losses on loans			118
ASU 2016-13 [Member] | Impact of ASC 326 Adoption [Member]
Impact of ASC 326 on Allowance for Credit Losses on Loans [Abstract]
Retained earnings			(572)
Retained earnings, gross			(750)
Retained earnings, tax			178
Allowance for credit losses on loans			250
Allowance for credit losses on off-balance sheet credit exposures (unfunded commitments), see Note (6) and Note (11)			500
Total impact			750
ASU 2016-13 [Member] | Impact of ASC 326 Adoption [Member] | Construction & Development [Member]
Impact of ASC 326 on Allowance for Credit Losses on Loans [Abstract]
Allowance for credit losses on loans			44
ASU 2016-13 [Member] | Impact of ASC 326 Adoption [Member] | 1 - 4 Family Real Estate [Member]
Impact of ASC 326 on Allowance for Credit Losses on Loans [Abstract]
Allowance for credit losses on loans			(138)
ASU 2016-13 [Member] | Impact of ASC 326 Adoption [Member] | Commercial Real Estate - Other [Member]
Impact of ASC 326 on Allowance for Credit Losses on Loans [Abstract]
Allowance for credit losses on loans			(168)
ASU 2016-13 [Member] | Impact of ASC 326 Adoption [Member] | Commercial Real Estate [Member]
Impact of ASC 326 on Allowance for Credit Losses on Loans [Abstract]
Allowance for credit losses on loans			(262)
ASU 2016-13 [Member] | Impact of ASC 326 Adoption [Member] | Commercial & Industrial [Member]
Impact of ASC 326 on Allowance for Credit Losses on Loans [Abstract]
Allowance for credit losses on loans			716
ASU 2016-13 [Member] | Impact of ASC 326 Adoption [Member] | Agricultural [Member]
Impact of ASC 326 on Allowance for Credit Losses on Loans [Abstract]
Allowance for credit losses on loans			(149)
ASU 2016-13 [Member] | Impact of ASC 326 Adoption [Member] | Consumer [Member]
Impact of ASC 326 on Allowance for Credit Losses on Loans [Abstract]
Allowance for credit losses on loans			$ (55)

Nature of Operations and Summ_5

Nature of Operations and Summary of Significant Accounting Policies, Loans and Allowance for Credit Losses (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Nature of Operations and Summary of Significant Accounting Policies [Abstract]
Accrued interest receivable	$ 8,300	$ 7,200
Threshold period for nonaccrual of interest on loans	90 days
Cumulative Effect, Period of Adoption, Adjustment [Member]
Allowance for Credit Losses [Abstract]
Threshold amount of loans to be analyzed individually for estimating expected credit loss	$ 250
Allowance for credit losses on securities		$ 0

Recent Events, Including Merg_3

Recent Events, Including Mergers and Acquisitions (Details) - USD ($) $ in Thousands		3 Months Ended	9 Months Ended
	Dec. 09, 2021	Sep. 30, 2023	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Assets Acquired [Abstract]
Loans		$ 52,400	$ 52,400
Liabilities Assumed [Abstract]
Goodwill		8,458	8,458		$ 8,603
Decrease in goodwill from assumed tax position		$ 0	$ (146)	$ (411)
Watonga Bancshares, Inc [Member]
Recent Events, Including Mergers and Acquisitions [Abstract]
Percentage of acquired equity	100%
Cash consideration	$ 29,300
Assets Acquired [Abstract]
Cash and cash equivalents	41,747
Available-for-sale debt securities	86,166
Federal funds sold	7,941
Loans	117,335
Premises and equipment	8,669
Core deposit intangible	1,254
Prepaid expenses and other assets	4,512
Total assets acquired	267,624
Liabilities Assumed [Abstract]
Deposits	243,487
Accounts payable and accrued expenses	2,086
Total liabilities assumed	245,573
Net assets acquired	22,051
Consideration transferred	29,498
Goodwill	7,447
Gross loans	118,500
Discount on gross loans	$ 1,200

Restriction on Cash and Due f_2

Restriction on Cash and Due from Banks (Details) $ in Thousands	Sep. 30, 2023 USD ($)
Restriction on Cash and Due from Banks [Abstract]
Reserve funds to be maintained with Federal Reserve Bank	$ 0

Earnings per Share (Details)

Earnings per Share (Details) - USD ($) $ / shares in Units, $ in Thousands		3 Months Ended		9 Months Ended
		Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Numerator [Abstract]
Net income		$ 7,853	$ 8,041	$ 27,206	$ 21,249
Denominator [Abstract]
Weighted-average shares outstanding for basic earnings per share (in shares)		9,158,027	9,100,789	9,152,788	9,095,724
Dilutive effect of stock compensation (in shares)	[1]	115,568	108,965	109,215	99,204
Denominator for diluted earnings per share (in shares)		9,273,595	9,209,754	9,262,003	9,194,928
Earnings per common share [Abstract]
Basic (in dollars per share)		$ 0.86	$ 0.88	$ 2.97	$ 2.34
Diluted (in dollars per share)		$ 0.85	$ 0.87	$ 2.94	$ 2.31
Nonqualified Stock Options [Member]
Antidilutive securities [Abstract]
Antidilutive shares excluded from the calculation of earnings per share (in shares)		5,000	3,000	5,000	3,000
Restricted Stock Units [Member]
Antidilutive securities [Abstract]
Antidilutive shares excluded from the calculation of earnings per share (in shares)		113,000	0	156,186	0
[1] The following have not been included in diluted earnings per share because to do so would have been antidilutive for the periods presented: Nonqualified stock options outstanding of 5,000 and 3,000 for the three month periods ended September 30, 2023 and 2022, respectively, and 5,000 and 3,000 for the nine month periods ended September 30, 2023 and 2022 September 30, 2023 and 2022 September 30, 2023 and 2022

Debt Securities, Amortized Cost

Debt Securities, Amortized Cost and Fair Value of Debt Securities (Details) - USD ($) $ in Thousands		Sep. 30, 2023	Dec. 31, 2022
Available-for-sale [Abstract]
Amortized cost		$ 178,996	$ 185,317
Gross unrealized gains		0	0
Gross unrealized losses		(11,858)	(12,152)
Fair value		167,138	173,165
Available-for-sale Securities [Member]
Available-for-sale [Abstract]
Amortized cost		178,996	185,317
Gross unrealized gains		0	0
Gross unrealized losses		(11,858)	(12,152)
Fair value		167,138	173,165
U.S. Federal Agencies [Member]
Available-for-sale [Abstract]
Amortized cost		146	1,292
Gross unrealized gains		0	0
Gross unrealized losses		(6)	(150)
Fair value		140	1,142
Mortgage-Backed Securities [Member]
Available-for-sale [Abstract]
Amortized cost	[1],[2]	39,611	42,953
Gross unrealized gains	[1],[2]	0	0
Gross unrealized losses	[1],[2]	(5,531)	(4,879)
Fair value	[1],[2]	34,080	38,074
Residential Mortgage-Backed Securities [Member]
Available-for-sale [Abstract]
Fair value		25,370	27,900
Commercial Mortgage-Backed Securities [Member]
Available-for-sale [Abstract]
Fair value		14,250	15,050
State and Political Subdivisions [Member]
Available-for-sale [Abstract]
Amortized cost		27,707	30,632
Gross unrealized gains		0	0
Gross unrealized losses		(2,483)	(2,276)
Fair value		25,224	28,356
U.S. Treasuries [Member]
Available-for-sale [Abstract]
Amortized cost		106,032	104,940
Gross unrealized gains		0	0
Gross unrealized losses		(2,594)	(4,280)
Fair value		103,438	100,660
Corporate Debt Securities [Member]
Available-for-sale [Abstract]
Amortized cost		5,500	5,500
Gross unrealized gains		0	0
Gross unrealized losses		(1,244)	(567)
Fair value		$ 4,256	$ 4,933
[1] All of our mortgage-backed securities and collateralized mortgage obligations are issued and/or guaranteed by U.S. government agencies or U.S. government-sponsored entities.

Debt Securities, Contractual Ma

Debt Securities, Contractual Maturity (Details) $ in Thousands		Sep. 30, 2023 USD ($) Securities	Dec. 31, 2022 USD ($)
Available-for-sale, amortized cost [Abstract]
Due in one year or less		$ 104,150	$ 2,133
Due after one year through five years		16,153	118,108
Due after five years through ten years		18,920	21,495
Due after ten years		162	628
Mortgage-backed securities		39,611	42,953
Amortized cost		178,996	185,317
Available-for-sale, fair value [Abstract]
Due in one year or less		102,416	2,115
Due after one year through five years		14,875	113,415
Due after five years through ten years		15,638	19,030
Due after ten years		129	531
Mortgage-backed securities		34,080	38,074
Fair value		$ 167,138	173,165
Number of holdings of securities of any issuer, other than U.S. Government, exceeding 10% of stockholders' equity | Securities		1
Available-for-sale Securities [Member]
Available-for-sale, amortized cost [Abstract]
Amortized cost		$ 178,996	185,317
Available-for-sale, fair value [Abstract]
Fair value		167,138	173,165
Mortgage-Backed Securities [Member]
Available-for-sale, amortized cost [Abstract]
Amortized cost	[1],[2]	39,611	42,953
Available-for-sale, fair value [Abstract]
Fair value	[1],[2]	34,080	38,074
U.S. Treasuries [Member]
Available-for-sale, amortized cost [Abstract]
Amortized cost		106,032	104,940
Available-for-sale, fair value [Abstract]
Fair value		103,438	$ 100,660
Fair value of debt securities		$ 98,350
[1] All of our mortgage-backed securities and collateralized mortgage obligations are issued and/or guaranteed by U.S. government agencies or U.S. government-sponsored entities.

Debt Securities, Realized Gains

Debt Securities, Realized Gains and Losses from Sale, Repayment and Call of Debt Securities (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Realized gains (losses) [Abstract]
Proceeds from sales, maturities, prepayments and calls	$ 1,831	$ 9,024	$ 6,029	$ 28,852
Gross realized gains on sales, prepayments and calls	0	0	0	10
Gross realized losses on sales, prepayments and calls	(7)	(10)	(15)	(137)
Total realized (losses), net	$ (7)	$ (10)	$ (15)	$ (127)

Debt Securities, Pledged Securi

Debt Securities, Pledged Securities (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Asset Pledged as Collateral without Right [Member]
Pledged securities [Abstract]
Book value of pledged securities	$ 21,322	$ 85,280

Debt Securities, Continuous Unr

Debt Securities, Continuous Unrealized Loss Position (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2023		Dec. 31, 2022
Continuous unrealized loss position of securities [Abstract]
Impairment loss realized in comprehensive income	$ 0
Securities in continuous unrealized loss position, fair value [Abstract]
Less than twelve months	1,558		$ 173,165
Twelve months or longer	165,580		0
Fair value	167,138		173,165
Securities in continuous unrealized loss position, unrealized losses [Abstract]
Less than twelve months	(202)		(12,152)
Twelve months or longer	(11,656)		0
Unrealized losses	(11,858)		(12,152)
BBB+ or Better Rating [Member]
Securities in continuous unrealized loss position, fair value [Abstract]
Fair value	22,490
Not Rated [Member]
Securities in continuous unrealized loss position, fair value [Abstract]
Fair value	2,740
U.S. Federal Agencies [Member]
Securities in continuous unrealized loss position, fair value [Abstract]
Less than twelve months	0		1,142
Twelve months or longer	140		0
Fair value	140		1,142
Securities in continuous unrealized loss position, unrealized losses [Abstract]
Less than twelve months	0		(150)
Twelve months or longer	(6)		0
Unrealized losses	(6)		(150)
Mortgage-Backed Securities [Member]
Securities in continuous unrealized loss position, fair value [Abstract]
Less than twelve months	0		38,074
Twelve months or longer	34,080		0
Fair value	34,080		38,074
Securities in continuous unrealized loss position, unrealized losses [Abstract]
Less than twelve months	0		(4,879)
Twelve months or longer	(5,531)		0
Unrealized losses	(5,531)		(4,879)
State and Political Subdivisions [Member]
Securities in continuous unrealized loss position, fair value [Abstract]
Less than twelve months	753	[1]	28,356
Twelve months or longer	24,471	[1]	0
Fair value	25,224	[1]	28,356
Securities in continuous unrealized loss position, unrealized losses [Abstract]
Less than twelve months	(7)	[1]	(2,276)
Twelve months or longer	(2,476)	[1]	0
Unrealized losses	(2,483)	[1]	(2,276)
U.S. Treasuries [Member]
Securities in continuous unrealized loss position, fair value [Abstract]
Less than twelve months	0		100,660
Twelve months or longer	103,438		0
Fair value	103,438		100,660
Securities in continuous unrealized loss position, unrealized losses [Abstract]
Less than twelve months	0		(4,280)
Twelve months or longer	(2,594)		0
Unrealized losses	(2,594)		(4,280)
Corporate Debt Securities [Member]
Securities in continuous unrealized loss position, fair value [Abstract]
Less than twelve months	805		4,933
Twelve months or longer	3,451		0
Fair value	4,256		4,933
Securities in continuous unrealized loss position, unrealized losses [Abstract]
Less than twelve months	(195)		(567)
Twelve months or longer	(1,049)		0
Unrealized losses	$ (1,244)		$ (567)
[1] Of our state and political subdivision securities, $22.49 million are rated BBB+ or better and $2.74 million are not rated.

Loans and Allowance for Credi_3

Loans and Allowance for Credit Losses, Summary of Loans (Details) - USD ($) $ in Thousands		Sep. 30, 2023	Jun. 30, 2023	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Dec. 31, 2021
Summary of loans [Abstract]
Gross loans		$ 1,395,933		$ 1,273,237
Less allowance for credit losses		(20,649)	$ (16,377)	(14,734)	$ (13,153)	$ (10,819)	$ (10,316)
Less deferred loan fees		(3,156)		(2,781)
Net loans		1,372,128		1,255,722
Construction & Development [Member]
Summary of loans [Abstract]
Gross loans		139,053		163,203
Less allowance for credit losses		(1,481)	(1,592)	(1,889)	(2,258)	(1,792)	(1,695)
1 - 4 Family Real Estate [Member]
Summary of loans [Abstract]
Gross loans		91,540		76,928
Less allowance for credit losses		(1,146)	(1,116)	(890)	(799)	(649)	(630)
Commercial Real Estate - Other [Member]
Summary of loans [Abstract]
Gross loans		516,975		439,001
Less allowance for credit losses		(6,729)	(6,089)	(5,080)	(3,962)	(3,216)	(3,399)
Commercial Real Estate [Member]
Summary of loans [Abstract]
Gross loans		747,568		679,132
Less allowance for credit losses				(7,859)
Commercial & Industrial [Member]
Summary of loans [Abstract]
Gross loans	[1]	568,684		513,011
Less allowance for credit losses		(10,430)	(6,712)	(5,937)	(5,278)	(4,449)	(3,621)
Commercial & Industrial [Member] | PPP Loans [Member]
Summary of loans [Abstract]
Gross loans		2,000		2,600
Agricultural [Member]
Summary of loans [Abstract]
Gross loans		64,688		66,145
Less allowance for credit losses		(609)	(601)	(765)	(695)	(558)	(730)
Consumer [Member]
Summary of loans [Abstract]
Gross loans		14,993		14,949
Less allowance for credit losses		$ (254)	$ (267)	$ (173)	$ (161)	$ (155)	$ (241)
[1]The $9.78 million and $9.92 million that is greater than 90 days past due as of September 30, 2023 and December 31, 2022, respectively, consists of a single borrower that is well collateralized and for which collection is being diligently pursued.

Loans and Allowance for Credi_4

Loans and Allowance for Credit Losses, Allowance for Credit Losses Methodology (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Jun. 30, 2023	Dec. 31, 2022	Jun. 30, 2022	Dec. 31, 2021
Allowance for Credit Losses Methodology [Abstract]
Finance receivable, allowance for credit losses	$ 20,649	$ 13,153	$ 20,649	$ 13,153	$ 16,377	$ 14,734	$ 10,819	$ 10,316
Finance receivable, provision for credit losses	4,271	$ 2,348	5,681	$ 2,843
Unfunded commitments, allowance for credit losses						0
ASU 2016-13 [Member]
Allowance for Credit Losses Methodology [Abstract]
Finance receivable, provision for credit losses			5,700
Cumulative Effect, Period of Adoption, Adjustment [Member]
Allowance for Credit Losses Methodology [Abstract]
Finance receivable, allowance for credit losses						(250)
Cumulative Effect, Period of Adoption, Adjustment [Member] | ASU 2016-13 [Member]
Allowance for Credit Losses Methodology [Abstract]
Finance receivable, allowance for credit losses						250
Unfunded commitments, allowance for credit losses						500
Unfunded Commitment [Member]
Allowance for Credit Losses Methodology [Abstract]
Unfunded commitments, allowance for credit losses	464		464		$ 576	0
Unfunded commitments, provision for credit losses	$ (112)		(36)
Unfunded Commitment [Member] | ASU 2016-13 [Member]
Allowance for Credit Losses Methodology [Abstract]
Unfunded commitments, provision for credit losses			$ (36)
Unfunded Commitment [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]
Allowance for Credit Losses Methodology [Abstract]
Unfunded commitments, allowance for credit losses						(500)
Unfunded Commitment [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] | ASU 2016-13 [Member]
Allowance for Credit Losses Methodology [Abstract]
Unfunded commitments, allowance for credit losses						$ 500

Loans and Allowance for Credi_5

Loans and Allowance for Credit Losses, Activity in Allowance for Credit Losses (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Loans, Allowance for Credit Loss [Roll Forward]
Balance, beginning of period	$ 16,377	$ 10,819	$ 14,734	$ 10,316
Charge-offs	0	(19)	(23)	(20)
Recoveries	1	5	7	14
Net (charge-offs) recoveries	1	(14)	(16)	(6)
Provision (credit) for credit losses	4,271	2,348	5,681	2,843
Balance, end of period	20,649	13,153	20,649	13,153
Unfunded Commitments, Allowance for Credit Loss [Roll Forward]
Balance, beginning of period			0
Total allowance for credit losses	21,113		21,113
ASU 2016-13 [Member]
Loans, Allowance for Credit Loss [Roll Forward]
Provision (credit) for credit losses			5,700
Cumulative Effect, Period of Adoption, Adjustment [Member]
Loans, Allowance for Credit Loss [Roll Forward]
Balance, beginning of period			(250)
Cumulative Effect, Period of Adoption, Adjustment [Member] | ASU 2016-13 [Member]
Loans, Allowance for Credit Loss [Roll Forward]
Balance, beginning of period			250
Unfunded Commitments, Allowance for Credit Loss [Roll Forward]
Balance, beginning of period			500
Unfunded Commitment [Member]
Unfunded Commitments, Allowance for Credit Loss [Roll Forward]
Balance, beginning of period	576		0
Provision (credit) for credit losses	(112)		(36)
Balance, end of period	464		464
Unfunded Commitment [Member] | ASU 2016-13 [Member]
Unfunded Commitments, Allowance for Credit Loss [Roll Forward]
Provision (credit) for credit losses			(36)
Unfunded Commitment [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]
Unfunded Commitments, Allowance for Credit Loss [Roll Forward]
Balance, beginning of period			(500)
Unfunded Commitment [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] | ASU 2016-13 [Member]
Unfunded Commitments, Allowance for Credit Loss [Roll Forward]
Balance, beginning of period			500
Construction & Development [Member]
Loans, Allowance for Credit Loss [Roll Forward]
Balance, beginning of period	1,592	1,792	1,889	1,695
Charge-offs	0	0	0	0
Recoveries	0	0	0	0
Net (charge-offs) recoveries	0	0	0	0
Provision (credit) for credit losses	(111)	466	(452)	563
Balance, end of period	1,481	2,258	1,481	2,258
Unfunded Commitments, Allowance for Credit Loss [Roll Forward]
Total allowance for credit losses	1,639		1,639
Construction & Development [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] | ASU 2016-13 [Member]
Loans, Allowance for Credit Loss [Roll Forward]
Balance, beginning of period			44
Construction & Development [Member] | Unfunded Commitment [Member]
Unfunded Commitments, Allowance for Credit Loss [Roll Forward]
Balance, beginning of period	227		0
Provision (credit) for credit losses	(69)		(13)
Balance, end of period	158		158
Construction & Development [Member] | Unfunded Commitment [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] | ASU 2016-13 [Member]
Unfunded Commitments, Allowance for Credit Loss [Roll Forward]
Balance, beginning of period			171
1 - 4 Family Real Estate [Member]
Loans, Allowance for Credit Loss [Roll Forward]
Balance, beginning of period	1,116	649	890	630
Charge-offs	0	0	0	0
Recoveries	0	0	0	0
Net (charge-offs) recoveries	0	0	0	0
Provision (credit) for credit losses	30	150	394	169
Balance, end of period	1,146	799	1,146	799
Unfunded Commitments, Allowance for Credit Loss [Roll Forward]
Total allowance for credit losses	1,150		1,150
1 - 4 Family Real Estate [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] | ASU 2016-13 [Member]
Loans, Allowance for Credit Loss [Roll Forward]
Balance, beginning of period			(138)
1 - 4 Family Real Estate [Member] | Unfunded Commitment [Member]
Unfunded Commitments, Allowance for Credit Loss [Roll Forward]
Balance, beginning of period	4		0
Provision (credit) for credit losses	0		0
Balance, end of period	4		4
1 - 4 Family Real Estate [Member] | Unfunded Commitment [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] | ASU 2016-13 [Member]
Unfunded Commitments, Allowance for Credit Loss [Roll Forward]
Balance, beginning of period			4
Commercial Real Estate - Other [Member]
Loans, Allowance for Credit Loss [Roll Forward]
Balance, beginning of period	6,089	3,216	5,080	3,399
Charge-offs	0	0	0	0
Recoveries	0	0	0	0
Net (charge-offs) recoveries	0	0	0	0
Provision (credit) for credit losses	640	746	1,817	563
Balance, end of period	6,729	3,962	6,729	3,962
Unfunded Commitments, Allowance for Credit Loss [Roll Forward]
Total allowance for credit losses	6,737		6,737
Commercial Real Estate - Other [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] | ASU 2016-13 [Member]
Loans, Allowance for Credit Loss [Roll Forward]
Balance, beginning of period			(168)
Commercial Real Estate - Other [Member] | Unfunded Commitment [Member]
Unfunded Commitments, Allowance for Credit Loss [Roll Forward]
Balance, beginning of period	14		0
Provision (credit) for credit losses	(6)		(16)
Balance, end of period	8		8
Commercial Real Estate - Other [Member] | Unfunded Commitment [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] | ASU 2016-13 [Member]
Unfunded Commitments, Allowance for Credit Loss [Roll Forward]
Balance, beginning of period			24
Commercial & Industrial [Member]
Loans, Allowance for Credit Loss [Roll Forward]
Balance, beginning of period	6,712	4,449	5,937	3,621
Charge-offs	0	0	0	0
Recoveries	0	0	0	0
Net (charge-offs) recoveries	0	0	0	0
Provision (credit) for credit losses	3,718	829	3,777	1,657
Balance, end of period	10,430	5,278	10,430	5,278
Unfunded Commitments, Allowance for Credit Loss [Roll Forward]
Total allowance for credit losses	10,710		10,710
Commercial & Industrial [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] | ASU 2016-13 [Member]
Loans, Allowance for Credit Loss [Roll Forward]
Balance, beginning of period			716
Commercial & Industrial [Member] | Unfunded Commitment [Member]
Unfunded Commitments, Allowance for Credit Loss [Roll Forward]
Balance, beginning of period	305		0
Provision (credit) for credit losses	(25)		6
Balance, end of period	280		280
Commercial & Industrial [Member] | Unfunded Commitment [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] | ASU 2016-13 [Member]
Unfunded Commitments, Allowance for Credit Loss [Roll Forward]
Balance, beginning of period			274
Agricultural [Member]
Loans, Allowance for Credit Loss [Roll Forward]
Balance, beginning of period	601	558	765	730
Charge-offs	0	0	(7)	0
Recoveries	0	0	2	0
Net (charge-offs) recoveries	0	0	(5)	0
Provision (credit) for credit losses	8	137	(2)	(35)
Balance, end of period	609	695	609	695
Unfunded Commitments, Allowance for Credit Loss [Roll Forward]
Total allowance for credit losses	620		620
Agricultural [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] | ASU 2016-13 [Member]
Loans, Allowance for Credit Loss [Roll Forward]
Balance, beginning of period			(149)
Agricultural [Member] | Unfunded Commitment [Member]
Unfunded Commitments, Allowance for Credit Loss [Roll Forward]
Balance, beginning of period	24		0
Provision (credit) for credit losses	(13)		(14)
Balance, end of period	11		11
Agricultural [Member] | Unfunded Commitment [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] | ASU 2016-13 [Member]
Unfunded Commitments, Allowance for Credit Loss [Roll Forward]
Balance, beginning of period			25
Consumer [Member]
Loans, Allowance for Credit Loss [Roll Forward]
Balance, beginning of period	267	155	173	241
Charge-offs	0	(19)	(16)	(20)
Recoveries	1	5	5	14
Net (charge-offs) recoveries	1	(14)	(11)	(6)
Provision (credit) for credit losses	(14)	20	147	(74)
Balance, end of period	254	$ 161	254	$ 161
Unfunded Commitments, Allowance for Credit Loss [Roll Forward]
Total allowance for credit losses	257		257
Consumer [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] | ASU 2016-13 [Member]
Loans, Allowance for Credit Loss [Roll Forward]
Balance, beginning of period			(55)
Consumer [Member] | Unfunded Commitment [Member]
Unfunded Commitments, Allowance for Credit Loss [Roll Forward]
Balance, beginning of period	2		0
Provision (credit) for credit losses	1		1
Balance, end of period	$ 3		3
Consumer [Member] | Unfunded Commitment [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] | ASU 2016-13 [Member]
Unfunded Commitments, Allowance for Credit Loss [Roll Forward]
Balance, beginning of period			$ 2

Loans and Allowance for Credi_6

Loans and Allowance for Credit Losses, Amortized Cost of Loan Portfolio by Year of Origination Based on Internal Rating Category (Details) - USD ($) $ in Thousands		3 Months Ended		9 Months Ended
		Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Amortized Cost of Loan Portfolio by Year of Origination Based on Internal Rating Category [Abstract]
2023		$ 425,627		$ 425,627
2022		281,825		281,825
2021		124,384		124,384
2020		57,931		57,931
2019		9,271		9,271
Prior		13,998		13,998
Revolving loans amortized cost		482,897		482,897
Total		1,395,933		1,395,933		$ 1,273,237
Current-Period Gross Charge-Offs [Abstract]
2023				11
2022				7
2021				0
2020				0
2019				5
Prior				0
Revolving loans amortized cost basis				0
Current-period gross charge-offs		0	$ 19	23	$ 20
1 (Pass) [Member]
Amortized Cost of Loan Portfolio by Year of Origination Based on Internal Rating Category [Abstract]
Total						1,211,622
2 (Watch) [Member]
Amortized Cost of Loan Portfolio by Year of Origination Based on Internal Rating Category [Abstract]
Total						15,264
3 (Special Mention) [Member]
Amortized Cost of Loan Portfolio by Year of Origination Based on Internal Rating Category [Abstract]
Total						25,331
4 (Substandard) [Member]
Amortized Cost of Loan Portfolio by Year of Origination Based on Internal Rating Category [Abstract]
Total						21,020
Construction & Development [Member]
Amortized Cost of Loan Portfolio by Year of Origination Based on Internal Rating Category [Abstract]
2023		26,966		26,966
2022		10,300		10,300
2021		4,857		4,857
2020		214		214
2019		104		104
Prior		46		46
Revolving loans amortized cost		96,566		96,566
Total		139,053		139,053		163,203
Current-Period Gross Charge-Offs [Abstract]
2023				0
2022				0
2021				0
2020				0
2019				0
Prior				0
Revolving loans amortized cost basis				0
Current-period gross charge-offs		0	0	0	0
Construction & Development [Member] | 1 (Pass) [Member]
Amortized Cost of Loan Portfolio by Year of Origination Based on Internal Rating Category [Abstract]
2023		26,403		26,403
2022		10,300		10,300
2021		4,857		4,857
2020		214		214
2019		104		104
Prior		46		46
Revolving loans amortized cost		96,336		96,336
Total		138,260		138,260		163,203
Construction & Development [Member] | 2 (Watch) [Member]
Amortized Cost of Loan Portfolio by Year of Origination Based on Internal Rating Category [Abstract]
2023		0		0
2022		0		0
2021		0		0
2020		0		0
2019		0		0
Prior		0		0
Revolving loans amortized cost		0		0
Total		0		0		0
Construction & Development [Member] | 3 (Special Mention) [Member]
Amortized Cost of Loan Portfolio by Year of Origination Based on Internal Rating Category [Abstract]
2023		563		563
2022		0		0
2021		0		0
2020		0		0
2019		0		0
Prior		0		0
Revolving loans amortized cost		230		230
Total		793		793		0
Construction & Development [Member] | 4 (Substandard) [Member]
Amortized Cost of Loan Portfolio by Year of Origination Based on Internal Rating Category [Abstract]
2023		0		0
2022		0		0
2021		0		0
2020		0		0
2019		0		0
Prior		0		0
Revolving loans amortized cost		0		0
Total		0		0		0
1 - 4 Family Real Estate [Member]
Amortized Cost of Loan Portfolio by Year of Origination Based on Internal Rating Category [Abstract]
2023		31,511		31,511
2022		27,605		27,605
2021		14,110		14,110
2020		4,540		4,540
2019		1,847		1,847
Prior		1,141		1,141
Revolving loans amortized cost		10,786		10,786
Total		91,540		91,540		76,928
Current-Period Gross Charge-Offs [Abstract]
2023				0
2022				0
2021				0
2020				0
2019				0
Prior				0
Revolving loans amortized cost basis				0
Current-period gross charge-offs		0	0	0	0
1 - 4 Family Real Estate [Member] | 1 (Pass) [Member]
Amortized Cost of Loan Portfolio by Year of Origination Based on Internal Rating Category [Abstract]
2023		31,511		31,511
2022		27,605		27,605
2021		14,110		14,110
2020		4,540		4,540
2019		1,847		1,847
Prior		1,141		1,141
Revolving loans amortized cost		10,786		10,786
Total		91,540		91,540		76,928
1 - 4 Family Real Estate [Member] | 2 (Watch) [Member]
Amortized Cost of Loan Portfolio by Year of Origination Based on Internal Rating Category [Abstract]
2023		0		0
2022		0		0
2021		0		0
2020		0		0
2019		0		0
Prior		0		0
Revolving loans amortized cost		0		0
Total		0		0		0
1 - 4 Family Real Estate [Member] | 3 (Special Mention) [Member]
Amortized Cost of Loan Portfolio by Year of Origination Based on Internal Rating Category [Abstract]
2023		0		0
2022		0		0
2021		0		0
2020		0		0
2019		0		0
Prior		0		0
Revolving loans amortized cost		0		0
Total		0		0		0
1 - 4 Family Real Estate [Member] | 4 (Substandard) [Member]
Amortized Cost of Loan Portfolio by Year of Origination Based on Internal Rating Category [Abstract]
2023		0		0
2022		0		0
2021		0		0
2020		0		0
2019		0		0
Prior		0		0
Revolving loans amortized cost		0		0
Total		0		0		0
Commercial Real Estate - Other [Member]
Amortized Cost of Loan Portfolio by Year of Origination Based on Internal Rating Category [Abstract]
2023		162,179		162,179
2022		159,184		159,184
2021		36,185		36,185
2020		42,601		42,601
2019		3,657		3,657
Prior		5,367		5,367
Revolving loans amortized cost		107,802		107,802
Total		516,975		516,975		439,001
Current-Period Gross Charge-Offs [Abstract]
2023				0
2022				0
2021				0
2020				0
2019				0
Prior				0
Revolving loans amortized cost basis				0
Current-period gross charge-offs		0	0	0	0
Commercial Real Estate - Other [Member] | 1 (Pass) [Member]
Amortized Cost of Loan Portfolio by Year of Origination Based on Internal Rating Category [Abstract]
2023		147,441		147,441
2022		159,184		159,184
2021		36,185		36,185
2020		42,601		42,601
2019		3,657		3,657
Prior		4,139		4,139
Revolving loans amortized cost		107,802		107,802
Total		501,009		501,009		397,295
Commercial Real Estate - Other [Member] | 2 (Watch) [Member]
Amortized Cost of Loan Portfolio by Year of Origination Based on Internal Rating Category [Abstract]
2023		0		0
2022		0		0
2021		0		0
2020		0		0
2019		0		0
Prior		0		0
Revolving loans amortized cost		0		0
Total		0		0		14,976
Commercial Real Estate - Other [Member] | 3 (Special Mention) [Member]
Amortized Cost of Loan Portfolio by Year of Origination Based on Internal Rating Category [Abstract]
2023		14,738		14,738
2022		0		0
2021		0		0
2020		0		0
2019		0		0
Prior		1,094		1,094
Revolving loans amortized cost		0		0
Total		15,832		15,832		24,747
Commercial Real Estate - Other [Member] | 4 (Substandard) [Member]
Amortized Cost of Loan Portfolio by Year of Origination Based on Internal Rating Category [Abstract]
2023		0		0
2022		0		0
2021		0		0
2020		0		0
2019		0		0
Prior		134		134
Revolving loans amortized cost		0		0
Total		134		134		1,983
Commercial & Industrial [Member]
Amortized Cost of Loan Portfolio by Year of Origination Based on Internal Rating Category [Abstract]
2023		195,273		195,273
2022		76,406		76,406
2021		41,540		41,540
2020		3,141		3,141
2019		1,849		1,849
Prior		4,130		4,130
Revolving loans amortized cost		246,345		246,345
Total	[1]	568,684		568,684		513,011
Current-Period Gross Charge-Offs [Abstract]
2023				0
2022				0
2021				0
2020				0
2019				0
Prior				0
Revolving loans amortized cost basis				0
Current-period gross charge-offs		0	0	0	0
Commercial & Industrial [Member] | 1 (Pass) [Member]
Amortized Cost of Loan Portfolio by Year of Origination Based on Internal Rating Category [Abstract]
2023		142,077		142,077
2022		68,443		68,443
2021		41,428		41,428
2020		3,129		3,129
2019		1,849		1,849
Prior		4,130		4,130
Revolving loans amortized cost		242,714		242,714
Total		503,770		503,770		493,412
Commercial & Industrial [Member] | 2 (Watch) [Member]
Amortized Cost of Loan Portfolio by Year of Origination Based on Internal Rating Category [Abstract]
2023		0		0
2022		0		0
2021		0		0
2020		0		0
2019		0		0
Prior		0		0
Revolving loans amortized cost		0		0
Total		0		0		0
Commercial & Industrial [Member] | 3 (Special Mention) [Member]
Amortized Cost of Loan Portfolio by Year of Origination Based on Internal Rating Category [Abstract]
2023		10,452		10,452
2022		0		0
2021		0		0
2020		0		0
2019		0		0
Prior		0		0
Revolving loans amortized cost		1,333		1,333
Total		11,785		11,785		584
Commercial & Industrial [Member] | 4 (Substandard) [Member]
Amortized Cost of Loan Portfolio by Year of Origination Based on Internal Rating Category [Abstract]
2023		42,744		42,744
2022		7,963		7,963
2021		112		112
2020		12		12
2019		0		0
Prior		0		0
Revolving loans amortized cost		2,298		2,298
Total		53,129		53,129		19,015
Agricultural [Member]
Amortized Cost of Loan Portfolio by Year of Origination Based on Internal Rating Category [Abstract]
2023		6,049		6,049
2022		6,342		6,342
2021		24,893		24,893
2020		4,535		4,535
2019		1,109		1,109
Prior		1,300		1,300
Revolving loans amortized cost		20,460		20,460
Total		64,688		64,688		66,145
Current-Period Gross Charge-Offs [Abstract]
2023				0
2022				7
2021				0
2020				0
2019				0
Prior				0
Revolving loans amortized cost basis				0
Current-period gross charge-offs		0	0	7	0
Agricultural [Member] | 1 (Pass) [Member]
Amortized Cost of Loan Portfolio by Year of Origination Based on Internal Rating Category [Abstract]
2023		5,993		5,993
2022		6,291		6,291
2021		24,893		24,893
2020		4,535		4,535
2019		1,109		1,109
Prior		1,300		1,300
Revolving loans amortized cost		20,460		20,460
Total		64,581		64,581		65,857
Agricultural [Member] | 2 (Watch) [Member]
Amortized Cost of Loan Portfolio by Year of Origination Based on Internal Rating Category [Abstract]
2023		56		56
2022		51		51
2021		0		0
2020		0		0
2019		0		0
Prior		0		0
Revolving loans amortized cost		0		0
Total		107		107		288
Agricultural [Member] | 3 (Special Mention) [Member]
Amortized Cost of Loan Portfolio by Year of Origination Based on Internal Rating Category [Abstract]
2023		0		0
2022		0		0
2021		0		0
2020		0		0
2019		0		0
Prior		0		0
Revolving loans amortized cost		0		0
Total		0		0		0
Agricultural [Member] | 4 (Substandard) [Member]
Amortized Cost of Loan Portfolio by Year of Origination Based on Internal Rating Category [Abstract]
2023		0		0
2022		0		0
2021		0		0
2020		0		0
2019		0		0
Prior		0		0
Revolving loans amortized cost		0		0
Total		0		0		0
Consumer [Member]
Amortized Cost of Loan Portfolio by Year of Origination Based on Internal Rating Category [Abstract]
2023		3,649		3,649
2022		1,988		1,988
2021		2,799		2,799
2020		2,900		2,900
2019		705		705
Prior		2,014		2,014
Revolving loans amortized cost		938		938
Total		14,993		14,993		14,949
Current-Period Gross Charge-Offs [Abstract]
2023				11
2022				0
2021				0
2020				0
2019				5
Prior				0
Revolving loans amortized cost basis				0
Current-period gross charge-offs		0	$ 19	16	$ 20
Consumer [Member] | 1 (Pass) [Member]
Amortized Cost of Loan Portfolio by Year of Origination Based on Internal Rating Category [Abstract]
2023		3,649		3,649
2022		1,988		1,988
2021		2,799		2,799
2020		2,900		2,900
2019		705		705
Prior		1,934		1,934
Revolving loans amortized cost		938		938
Total		14,913		14,913		14,927
Consumer [Member] | 2 (Watch) [Member]
Amortized Cost of Loan Portfolio by Year of Origination Based on Internal Rating Category [Abstract]
2023		0		0
2022		0		0
2021		0		0
2020		0		0
2019		0		0
Prior		0		0
Revolving loans amortized cost		0		0
Total		0		0		0
Consumer [Member] | 3 (Special Mention) [Member]
Amortized Cost of Loan Portfolio by Year of Origination Based on Internal Rating Category [Abstract]
2023		0		0
2022		0		0
2021		0		0
2020		0		0
2019		0		0
Prior		0		0
Revolving loans amortized cost		0		0
Total		0		0		0
Consumer [Member] | 4 (Substandard) [Member]
Amortized Cost of Loan Portfolio by Year of Origination Based on Internal Rating Category [Abstract]
2023		0		0
2022		0		0
2021		0		0
2020		0		0
2019		0		0
Prior		80		80
Revolving loans amortized cost		0		0
Total		$ 80		$ 80		$ 22
[1]The $9.78 million and $9.92 million that is greater than 90 days past due as of September 30, 2023 and December 31, 2022, respectively, consists of a single borrower that is well collateralized and for which collection is being diligently pursued.

Loans and Allowance for Credi_7

Loans and Allowance for Credit Losses, Loan Portfolio Based on Internal Rating Category (Details) - USD ($) $ in Thousands		Sep. 30, 2023	Dec. 31, 2022
Loans Portfolio based on Internal Rating [Abstract]
Gross loans		$ 1,395,933	$ 1,273,237
1 (Pass) [Member]
Loans Portfolio based on Internal Rating [Abstract]
Gross loans			1,211,622
2 (Watch) [Member]
Loans Portfolio based on Internal Rating [Abstract]
Gross loans			15,264
3 (Special Mention) [Member]
Loans Portfolio based on Internal Rating [Abstract]
Gross loans			25,331
4 (Substandard) [Member]
Loans Portfolio based on Internal Rating [Abstract]
Gross loans			21,020
Construction & Development [Member]
Loans Portfolio based on Internal Rating [Abstract]
Gross loans		139,053	163,203
Construction & Development [Member] | 1 (Pass) [Member]
Loans Portfolio based on Internal Rating [Abstract]
Gross loans		138,260	163,203
Construction & Development [Member] | 2 (Watch) [Member]
Loans Portfolio based on Internal Rating [Abstract]
Gross loans		0	0
Construction & Development [Member] | 3 (Special Mention) [Member]
Loans Portfolio based on Internal Rating [Abstract]
Gross loans		793	0
Construction & Development [Member] | 4 (Substandard) [Member]
Loans Portfolio based on Internal Rating [Abstract]
Gross loans		0	0
1 - 4 Family Real Estate [Member]
Loans Portfolio based on Internal Rating [Abstract]
Gross loans		91,540	76,928
1 - 4 Family Real Estate [Member] | 1 (Pass) [Member]
Loans Portfolio based on Internal Rating [Abstract]
Gross loans		91,540	76,928
1 - 4 Family Real Estate [Member] | 2 (Watch) [Member]
Loans Portfolio based on Internal Rating [Abstract]
Gross loans		0	0
1 - 4 Family Real Estate [Member] | 3 (Special Mention) [Member]
Loans Portfolio based on Internal Rating [Abstract]
Gross loans		0	0
1 - 4 Family Real Estate [Member] | 4 (Substandard) [Member]
Loans Portfolio based on Internal Rating [Abstract]
Gross loans		0	0
Commercial Real Estate - Other [Member]
Loans Portfolio based on Internal Rating [Abstract]
Gross loans		516,975	439,001
Commercial Real Estate - Other [Member] | 1 (Pass) [Member]
Loans Portfolio based on Internal Rating [Abstract]
Gross loans		501,009	397,295
Commercial Real Estate - Other [Member] | 2 (Watch) [Member]
Loans Portfolio based on Internal Rating [Abstract]
Gross loans		0	14,976
Commercial Real Estate - Other [Member] | 3 (Special Mention) [Member]
Loans Portfolio based on Internal Rating [Abstract]
Gross loans		15,832	24,747
Commercial Real Estate - Other [Member] | 4 (Substandard) [Member]
Loans Portfolio based on Internal Rating [Abstract]
Gross loans		134	1,983
Commercial & Industrial [Member]
Loans Portfolio based on Internal Rating [Abstract]
Gross loans	[1]	568,684	513,011
Commercial & Industrial [Member] | 1 (Pass) [Member]
Loans Portfolio based on Internal Rating [Abstract]
Gross loans		503,770	493,412
Commercial & Industrial [Member] | 2 (Watch) [Member]
Loans Portfolio based on Internal Rating [Abstract]
Gross loans		0	0
Commercial & Industrial [Member] | 3 (Special Mention) [Member]
Loans Portfolio based on Internal Rating [Abstract]
Gross loans		11,785	584
Commercial & Industrial [Member] | 4 (Substandard) [Member]
Loans Portfolio based on Internal Rating [Abstract]
Gross loans		53,129	19,015
Agricultural [Member]
Loans Portfolio based on Internal Rating [Abstract]
Gross loans		64,688	66,145
Agricultural [Member] | 1 (Pass) [Member]
Loans Portfolio based on Internal Rating [Abstract]
Gross loans		64,581	65,857
Agricultural [Member] | 2 (Watch) [Member]
Loans Portfolio based on Internal Rating [Abstract]
Gross loans		107	288
Agricultural [Member] | 3 (Special Mention) [Member]
Loans Portfolio based on Internal Rating [Abstract]
Gross loans		0	0
Agricultural [Member] | 4 (Substandard) [Member]
Loans Portfolio based on Internal Rating [Abstract]
Gross loans		0	0
Consumer [Member]
Loans Portfolio based on Internal Rating [Abstract]
Gross loans		14,993	14,949
Consumer [Member] | 1 (Pass) [Member]
Loans Portfolio based on Internal Rating [Abstract]
Gross loans		14,913	14,927
Consumer [Member] | 2 (Watch) [Member]
Loans Portfolio based on Internal Rating [Abstract]
Gross loans		0	0
Consumer [Member] | 3 (Special Mention) [Member]
Loans Portfolio based on Internal Rating [Abstract]
Gross loans		0	0
Consumer [Member] | 4 (Substandard) [Member]
Loans Portfolio based on Internal Rating [Abstract]
Gross loans		$ 80	$ 22
[1]The $9.78 million and $9.92 million that is greater than 90 days past due as of September 30, 2023 and December 31, 2022, respectively, consists of a single borrower that is well collateralized and for which collection is being diligently pursued.

Loans and Allowance for Credi_8

Loans and Allowance for Credit Losses, Loan Portfolio Aging Analysis of Recorded Investment in Loans (Details) - USD ($) $ in Thousands		Sep. 30, 2023	Dec. 31, 2022
Past Due [Abstract]
Total Loans		$ 1,395,933	$ 1,273,237
Total Loans > 90 Days & Accruing		9,856	9,941
Past Due [Member]
Past Due [Abstract]
Total Loans		10,171	10,960
30-59 Days [Member]
Past Due [Abstract]
Total Loans		315	316
60-89 Days [Member]
Past Due [Abstract]
Total Loans		0	699
Greater than 90 Days [Member]
Past Due [Abstract]
Total Loans		9,856	9,945
Current [Member]
Past Due [Abstract]
Total Loans		1,385,762	1,262,277
Construction & Development [Member]
Past Due [Abstract]
Total Loans		139,053	163,203
Total Loans > 90 Days & Accruing		0	0
Construction & Development [Member] | Past Due [Member]
Past Due [Abstract]
Total Loans		0	0
Construction & Development [Member] | 30-59 Days [Member]
Past Due [Abstract]
Total Loans		0	0
Construction & Development [Member] | 60-89 Days [Member]
Past Due [Abstract]
Total Loans		0	0
Construction & Development [Member] | Greater than 90 Days [Member]
Past Due [Abstract]
Total Loans		0	0
Construction & Development [Member] | Current [Member]
Past Due [Abstract]
Total Loans		139,053	163,203
1 - 4 Family Real Estate [Member]
Past Due [Abstract]
Total Loans		91,540	76,928
Total Loans > 90 Days & Accruing		0	0
1 - 4 Family Real Estate [Member] | Past Due [Member]
Past Due [Abstract]
Total Loans		0	0
1 - 4 Family Real Estate [Member] | 30-59 Days [Member]
Past Due [Abstract]
Total Loans		0	0
1 - 4 Family Real Estate [Member] | 60-89 Days [Member]
Past Due [Abstract]
Total Loans		0	0
1 - 4 Family Real Estate [Member] | Greater than 90 Days [Member]
Past Due [Abstract]
Total Loans		0	0
1 - 4 Family Real Estate [Member] | Current [Member]
Past Due [Abstract]
Total Loans		91,540	76,928
Commercial Real Estate - Other [Member]
Past Due [Abstract]
Total Loans		516,975	439,001
Total Loans > 90 Days & Accruing		0	0
Commercial Real Estate - Other [Member] | Past Due [Member]
Past Due [Abstract]
Total Loans		134	617
Commercial Real Estate - Other [Member] | 30-59 Days [Member]
Past Due [Abstract]
Total Loans		134	0
Commercial Real Estate - Other [Member] | 60-89 Days [Member]
Past Due [Abstract]
Total Loans		0	617
Commercial Real Estate - Other [Member] | Greater than 90 Days [Member]
Past Due [Abstract]
Total Loans		0	0
Commercial Real Estate - Other [Member] | Current [Member]
Past Due [Abstract]
Total Loans		516,841	438,384
Commercial & Industrial [Member]
Past Due [Abstract]
Total Loans	[1]	568,684	513,011
Total Loans > 90 Days & Accruing	[1]	9,776	9,923
Commercial & Industrial [Member] | Past Due [Member]
Past Due [Abstract]
Total Loans	[1]	9,834	9,944
Commercial & Industrial [Member] | 30-59 Days [Member]
Past Due [Abstract]
Total Loans	[1]	58	21
Commercial & Industrial [Member] | 60-89 Days [Member]
Past Due [Abstract]
Total Loans	[1]	0	0
Commercial & Industrial [Member] | Greater than 90 Days [Member]
Past Due [Abstract]
Total Loans	[1]	9,776	9,923
Commercial & Industrial [Member] | Current [Member]
Past Due [Abstract]
Total Loans	[1]	558,850	503,067
Agricultural [Member]
Past Due [Abstract]
Total Loans		64,688	66,145
Total Loans > 90 Days & Accruing		0	0
Agricultural [Member] | Past Due [Member]
Past Due [Abstract]
Total Loans		0	4
Agricultural [Member] | 30-59 Days [Member]
Past Due [Abstract]
Total Loans		0	4
Agricultural [Member] | 60-89 Days [Member]
Past Due [Abstract]
Total Loans		0	0
Agricultural [Member] | Greater than 90 Days [Member]
Past Due [Abstract]
Total Loans		0	0
Agricultural [Member] | Current [Member]
Past Due [Abstract]
Total Loans		64,688	66,141
Consumer [Member]
Past Due [Abstract]
Total Loans		14,993	14,949
Total Loans > 90 Days & Accruing		80	18
Consumer [Member] | Past Due [Member]
Past Due [Abstract]
Total Loans		203	395
Consumer [Member] | 30-59 Days [Member]
Past Due [Abstract]
Total Loans		123	291
Consumer [Member] | 60-89 Days [Member]
Past Due [Abstract]
Total Loans		0	82
Consumer [Member] | Greater than 90 Days [Member]
Past Due [Abstract]
Total Loans		80	22
Consumer [Member] | Current [Member]
Past Due [Abstract]
Total Loans		$ 14,790	$ 14,554
[1]The $9.78 million and $9.92 million that is greater than 90 days past due as of September 30, 2023 and December 31, 2022, respectively, consists of a single borrower that is well collateralized and for which collection is being diligently pursued.

Loans and Allowance for Credi_9

Loans and Allowance for Credit Losses, Nonaccrual Loans (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Information Regarding Nonaccrual Loans [Abstract]
Amortized cost basis	$ 41,243	$ 8,039
Amortized cost basis with no allowance	14,512	20,887
Amortized cost basis with an allowance	26,731	133
Total recorded investment	41,243	21,020
Related allowance	3,115	133
Interest income recognized	2,625
Construction & Development [Member]
Information Regarding Nonaccrual Loans [Abstract]
Amortized cost basis	0	0
Amortized cost basis with no allowance	0	0
Amortized cost basis with an allowance	0	0
Total recorded investment	0	0
Related allowance	0	0
Interest income recognized	0
1 - 4 Family Real Estate [Member]
Information Regarding Nonaccrual Loans [Abstract]
Amortized cost basis	0	0
Amortized cost basis with no allowance	0	0
Amortized cost basis with an allowance	0	0
Total recorded investment	0	0
Related allowance	0	0
Interest income recognized	0
Commercial Real Estate - Other [Member]
Information Regarding Nonaccrual Loans [Abstract]
Amortized cost basis	134	1,348
Amortized cost basis with no allowance	134	1,983
Amortized cost basis with an allowance	0	0
Total recorded investment	134	1,983
Related allowance	0	0
Interest income recognized	16
Commercial & Industrial [Member]
Information Regarding Nonaccrual Loans [Abstract]
Amortized cost basis	41,109	6,686
Amortized cost basis with no allowance	14,378	18,882
Amortized cost basis with an allowance	26,731	133
Total recorded investment	41,109	19,015
Related allowance	3,115	133
Interest income recognized	2,609
Agricultural [Member]
Information Regarding Nonaccrual Loans [Abstract]
Amortized cost basis	0	0
Amortized cost basis with no allowance	0	0
Amortized cost basis with an allowance	0	0
Total recorded investment	0	0
Related allowance	0	0
Interest income recognized	0
Consumer [Member]
Information Regarding Nonaccrual Loans [Abstract]
Amortized cost basis	0	5
Amortized cost basis with no allowance	0	22
Amortized cost basis with an allowance	0	0
Total recorded investment	0	22
Related allowance	0	$ 0
Interest income recognized	$ 0

Loans and Allowance for Cred_10

Loans and Allowance for Credit Losses, Impaired Loans and TDR's (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($) Contract	Sep. 30, 2023 USD ($)
Impaired Loans [Abstract]
Unpaid principal balance	$ 22,721
Recorded investment with no allowance	20,887	$ 14,512
Recorded investment with an allowance	133	26,731
Total recorded investment	21,020	41,243
Related allowance	133	3,115
Average recorded investment	23,584
Interest income recognized	1,355
Troubled Debt Restructurings [Abstract]
TDR loans impaired	$ 1,200
Newly modified troubled-debt restructurings | Contract	0
Troubled debt restructurings modified that subsequently defaulted	$ 0
Construction & Development [Member]
Impaired Loans [Abstract]
Unpaid principal balance	0
Recorded investment with no allowance	0	0
Recorded investment with an allowance	0	0
Total recorded investment	0	0
Related allowance	0	0
Average recorded investment	21
Interest income recognized	0
1 - 4 Family Real Estate [Member]
Impaired Loans [Abstract]
Unpaid principal balance	0
Recorded investment with no allowance	0	0
Recorded investment with an allowance	0	0
Total recorded investment	0	0
Related allowance	0	0
Average recorded investment	0
Interest income recognized	0
Commercial Real Estate - Other [Member]
Impaired Loans [Abstract]
Unpaid principal balance	2,808
Recorded investment with no allowance	1,983	134
Recorded investment with an allowance	0	0
Total recorded investment	1,983	134
Related allowance	0	0
Average recorded investment	11,749
Interest income recognized	141
Commercial & Industrial [Member]
Impaired Loans [Abstract]
Unpaid principal balance	19,882
Recorded investment with no allowance	18,882	14,378
Recorded investment with an allowance	133	26,731
Total recorded investment	19,015	41,109
Related allowance	133	3,115
Average recorded investment	11,773
Interest income recognized	1,214
Agricultural [Member]
Impaired Loans [Abstract]
Unpaid principal balance	0
Recorded investment with no allowance	0	0
Recorded investment with an allowance	0	0
Total recorded investment	0	0
Related allowance	0	0
Average recorded investment	14
Interest income recognized	0
Consumer [Member]
Impaired Loans [Abstract]
Unpaid principal balance	31
Recorded investment with no allowance	22	0
Recorded investment with an allowance	0	0
Total recorded investment	22	0
Related allowance	0	$ 0
Average recorded investment	27
Interest income recognized	0
Commercial Real Estate [Member]
Troubled Debt Restructurings [Abstract]
TDR loans impaired	$ 1,200

Loans and Allowance for Cred_11

Loans and Allowance for Credit Losses, Collateral-Dependent Gross Loans Held for Investment (Details) - USD ($) $ in Thousands		Sep. 30, 2023	Dec. 31, 2022
Collateral-Dependent Gross Loans Held for Investment [Abstract]
Total Loans		$ 1,395,933	$ 1,273,237
Specific allocation		3,000
Collateral Pledged [Member]
Collateral-Dependent Gross Loans Held for Investment [Abstract]
Total Loans		53,227
Real Estate [Member]
Collateral-Dependent Gross Loans Held for Investment [Abstract]
Total Loans		134
Business Assets [Member]
Collateral-Dependent Gross Loans Held for Investment [Abstract]
Total Loans		43,237
Other Assets [Member]
Collateral-Dependent Gross Loans Held for Investment [Abstract]
Total Loans		9,856
Construction & Development [Member]
Collateral-Dependent Gross Loans Held for Investment [Abstract]
Total Loans		139,053	163,203
Specific allocation		0
Construction & Development [Member] | Collateral Pledged [Member]
Collateral-Dependent Gross Loans Held for Investment [Abstract]
Total Loans		0
Construction & Development [Member] | Real Estate [Member]
Collateral-Dependent Gross Loans Held for Investment [Abstract]
Total Loans		0
Construction & Development [Member] | Business Assets [Member]
Collateral-Dependent Gross Loans Held for Investment [Abstract]
Total Loans		0
Construction & Development [Member] | Other Assets [Member]
Collateral-Dependent Gross Loans Held for Investment [Abstract]
Total Loans		0
1 - 4 Family Real Estate [Member]
Collateral-Dependent Gross Loans Held for Investment [Abstract]
Total Loans		91,540	76,928
Specific allocation		0
1 - 4 Family Real Estate [Member] | Collateral Pledged [Member]
Collateral-Dependent Gross Loans Held for Investment [Abstract]
Total Loans		0
1 - 4 Family Real Estate [Member] | Real Estate [Member]
Collateral-Dependent Gross Loans Held for Investment [Abstract]
Total Loans		0
1 - 4 Family Real Estate [Member] | Business Assets [Member]
Collateral-Dependent Gross Loans Held for Investment [Abstract]
Total Loans		0
1 - 4 Family Real Estate [Member] | Other Assets [Member]
Collateral-Dependent Gross Loans Held for Investment [Abstract]
Total Loans		0
Commercial Real Estate - Other [Member]
Collateral-Dependent Gross Loans Held for Investment [Abstract]
Total Loans		516,975	439,001
Specific allocation		0
Commercial Real Estate - Other [Member] | Collateral Pledged [Member]
Collateral-Dependent Gross Loans Held for Investment [Abstract]
Total Loans		134
Commercial Real Estate - Other [Member] | Real Estate [Member]
Collateral-Dependent Gross Loans Held for Investment [Abstract]
Total Loans		134
Commercial Real Estate - Other [Member] | Business Assets [Member]
Collateral-Dependent Gross Loans Held for Investment [Abstract]
Total Loans		0
Commercial Real Estate - Other [Member] | Other Assets [Member]
Collateral-Dependent Gross Loans Held for Investment [Abstract]
Total Loans		0
Commercial & Industrial [Member]
Collateral-Dependent Gross Loans Held for Investment [Abstract]
Total Loans	[1]	568,684	513,011
Specific allocation		3,000
Commercial & Industrial [Member] | Collateral Pledged [Member]
Collateral-Dependent Gross Loans Held for Investment [Abstract]
Total Loans		53,013
Commercial & Industrial [Member] | Real Estate [Member]
Collateral-Dependent Gross Loans Held for Investment [Abstract]
Total Loans		0
Commercial & Industrial [Member] | Business Assets [Member]
Collateral-Dependent Gross Loans Held for Investment [Abstract]
Total Loans		43,237
Commercial & Industrial [Member] | Other Assets [Member]
Collateral-Dependent Gross Loans Held for Investment [Abstract]
Total Loans		9,776
Agricultural [Member]
Collateral-Dependent Gross Loans Held for Investment [Abstract]
Total Loans		64,688	66,145
Specific allocation		0
Agricultural [Member] | Collateral Pledged [Member]
Collateral-Dependent Gross Loans Held for Investment [Abstract]
Total Loans		0
Agricultural [Member] | Real Estate [Member]
Collateral-Dependent Gross Loans Held for Investment [Abstract]
Total Loans		0
Agricultural [Member] | Business Assets [Member]
Collateral-Dependent Gross Loans Held for Investment [Abstract]
Total Loans		0
Agricultural [Member] | Other Assets [Member]
Collateral-Dependent Gross Loans Held for Investment [Abstract]
Total Loans		0
Consumer [Member]
Collateral-Dependent Gross Loans Held for Investment [Abstract]
Total Loans		14,993	$ 14,949
Specific allocation		0
Consumer [Member] | Collateral Pledged [Member]
Collateral-Dependent Gross Loans Held for Investment [Abstract]
Total Loans		80
Consumer [Member] | Real Estate [Member]
Collateral-Dependent Gross Loans Held for Investment [Abstract]
Total Loans		0
Consumer [Member] | Business Assets [Member]
Collateral-Dependent Gross Loans Held for Investment [Abstract]
Total Loans		0
Consumer [Member] | Other Assets [Member]
Collateral-Dependent Gross Loans Held for Investment [Abstract]
Total Loans		$ 80
[1]The $9.78 million and $9.92 million that is greater than 90 days past due as of September 30, 2023 and December 31, 2022, respectively, consists of a single borrower that is well collateralized and for which collection is being diligently pursued.

Loans and Allowance for Cred_12

Loans and Allowance for Credit Losses, Modifications to Borrowers Experiencing Financial Difficulty (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Loans Modified in Past Twelve Months [Abstract]
Modified loans to borrowers experiencing financial difficulty		$ 1,200
Non-Accruing	$ 26,615
Current [Member]
Loans Modified in Past Twelve Months [Abstract]
Modified loans to borrowers experiencing financial difficulty	0
30-89 Days Past Due [Member]
Loans Modified in Past Twelve Months [Abstract]
Modified loans to borrowers experiencing financial difficulty	0
Greater than 90 Days [Member]
Loans Modified in Past Twelve Months [Abstract]
Modified loans to borrowers experiencing financial difficulty	0
Term Extension and Payment Deferral [Member]
Modifications to Borrowers Experiencing Financial Difficulty [Abstract]
Amortized cost basis	$ 26,615
% of Total Class	4.60%
Term extension on loans modified	4 months
Construction & Development [Member]
Loans Modified in Past Twelve Months [Abstract]
Non-Accruing	$ 0
Construction & Development [Member] | Current [Member]
Loans Modified in Past Twelve Months [Abstract]
Modified loans to borrowers experiencing financial difficulty	0
Construction & Development [Member] | 30-89 Days Past Due [Member]
Loans Modified in Past Twelve Months [Abstract]
Modified loans to borrowers experiencing financial difficulty	0
Construction & Development [Member] | Greater than 90 Days [Member]
Loans Modified in Past Twelve Months [Abstract]
Modified loans to borrowers experiencing financial difficulty	0
Construction & Development [Member] | Term Extension and Payment Deferral [Member]
Modifications to Borrowers Experiencing Financial Difficulty [Abstract]
Amortized cost basis	$ 0
% of Total Class	0%
1 - 4 Family Real Estate [Member]
Loans Modified in Past Twelve Months [Abstract]
Non-Accruing	$ 0
1 - 4 Family Real Estate [Member] | Current [Member]
Loans Modified in Past Twelve Months [Abstract]
Modified loans to borrowers experiencing financial difficulty	0
1 - 4 Family Real Estate [Member] | 30-89 Days Past Due [Member]
Loans Modified in Past Twelve Months [Abstract]
Modified loans to borrowers experiencing financial difficulty	0
1 - 4 Family Real Estate [Member] | Greater than 90 Days [Member]
Loans Modified in Past Twelve Months [Abstract]
Modified loans to borrowers experiencing financial difficulty	0
1 - 4 Family Real Estate [Member] | Term Extension and Payment Deferral [Member]
Modifications to Borrowers Experiencing Financial Difficulty [Abstract]
Amortized cost basis	$ 0
% of Total Class	0%
Commercial Real Estate - Other [Member]
Loans Modified in Past Twelve Months [Abstract]
Non-Accruing	$ 0
Commercial Real Estate - Other [Member] | Current [Member]
Loans Modified in Past Twelve Months [Abstract]
Modified loans to borrowers experiencing financial difficulty	0
Commercial Real Estate - Other [Member] | 30-89 Days Past Due [Member]
Loans Modified in Past Twelve Months [Abstract]
Modified loans to borrowers experiencing financial difficulty	0
Commercial Real Estate - Other [Member] | Greater than 90 Days [Member]
Loans Modified in Past Twelve Months [Abstract]
Modified loans to borrowers experiencing financial difficulty	0
Commercial Real Estate - Other [Member] | Term Extension and Payment Deferral [Member]
Modifications to Borrowers Experiencing Financial Difficulty [Abstract]
Amortized cost basis	$ 0
% of Total Class	0%
Commercial & Industrial [Member]
Loans Modified in Past Twelve Months [Abstract]
Non-Accruing	$ 26,615
Commercial & Industrial [Member] | Current [Member]
Loans Modified in Past Twelve Months [Abstract]
Modified loans to borrowers experiencing financial difficulty	0
Commercial & Industrial [Member] | 30-89 Days Past Due [Member]
Loans Modified in Past Twelve Months [Abstract]
Modified loans to borrowers experiencing financial difficulty	0
Commercial & Industrial [Member] | Greater than 90 Days [Member]
Loans Modified in Past Twelve Months [Abstract]
Modified loans to borrowers experiencing financial difficulty	0
Commercial & Industrial [Member] | Term Extension and Payment Deferral [Member]
Modifications to Borrowers Experiencing Financial Difficulty [Abstract]
Amortized cost basis	$ 26,615
% of Total Class	4.60%
Agricultural [Member]
Loans Modified in Past Twelve Months [Abstract]
Non-Accruing	$ 0
Agricultural [Member] | Current [Member]
Loans Modified in Past Twelve Months [Abstract]
Modified loans to borrowers experiencing financial difficulty	0
Agricultural [Member] | 30-89 Days Past Due [Member]
Loans Modified in Past Twelve Months [Abstract]
Modified loans to borrowers experiencing financial difficulty	0
Agricultural [Member] | Greater than 90 Days [Member]
Loans Modified in Past Twelve Months [Abstract]
Modified loans to borrowers experiencing financial difficulty	0
Agricultural [Member] | Term Extension and Payment Deferral [Member]
Modifications to Borrowers Experiencing Financial Difficulty [Abstract]
Amortized cost basis	$ 0
% of Total Class	0%
Consumer [Member]
Loans Modified in Past Twelve Months [Abstract]
Non-Accruing	$ 0
Consumer [Member] | Current [Member]
Loans Modified in Past Twelve Months [Abstract]
Modified loans to borrowers experiencing financial difficulty	0
Consumer [Member] | 30-89 Days Past Due [Member]
Loans Modified in Past Twelve Months [Abstract]
Modified loans to borrowers experiencing financial difficulty	0
Consumer [Member] | Greater than 90 Days [Member]
Loans Modified in Past Twelve Months [Abstract]
Modified loans to borrowers experiencing financial difficulty	0
Consumer [Member] | Term Extension and Payment Deferral [Member]
Modifications to Borrowers Experiencing Financial Difficulty [Abstract]
Amortized cost basis	$ 0
% of Total Class	0%

Loans and Allowance for Cred_13

Loans and Allowance for Credit Losses, Information Regarding Nonperforming Assets (Details) - USD ($) $ in Thousands		Sep. 30, 2023	Dec. 31, 2022
Nonperforming Assets [Abstract]
Nonaccrual loans		$ 41,243	$ 8,039
Troubled-debt restructurings	[1]		0
Accruing loans 90 or more days past due		9,856	9,941
Total nonperforming loans			17,980
TDR loans impaired			1,200
Construction & Development [Member]
Nonperforming Assets [Abstract]
Nonaccrual loans		0	0
Troubled-debt restructurings	[1]		0
Accruing loans 90 or more days past due		0	0
Total nonperforming loans			0
1 - 4 Family Real Estate [Member]
Nonperforming Assets [Abstract]
Nonaccrual loans		0	0
Troubled-debt restructurings	[1]		0
Accruing loans 90 or more days past due		0	0
Total nonperforming loans			0
Commercial Real Estate - Other [Member]
Nonperforming Assets [Abstract]
Nonaccrual loans		134	1,348
Troubled-debt restructurings	[1]		0
Accruing loans 90 or more days past due		0	0
Total nonperforming loans			1,348
Commercial & Industrial [Member]
Nonperforming Assets [Abstract]
Nonaccrual loans		41,109	6,686
Troubled-debt restructurings	[1]		0
Accruing loans 90 or more days past due	[2]	9,776	9,923
Total nonperforming loans			16,609
Agricultural [Member]
Nonperforming Assets [Abstract]
Nonaccrual loans		0	0
Troubled-debt restructurings	[1]		0
Accruing loans 90 or more days past due		0	0
Total nonperforming loans			0
Consumer [Member]
Nonperforming Assets [Abstract]
Nonaccrual loans		0	5
Troubled-debt restructurings	[1]		0
Accruing loans 90 or more days past due		$ 80	18
Total nonperforming loans			$ 23
[1]$1.2 million of TDRs as of December 31, 2022, are included in the nonaccrual loans balance.[2]The $9.78 million and $9.92 million that is greater than 90 days past due as of September 30, 2023 and December 31, 2022, respectively, consists of a single borrower that is well collateralized and for which collection is being diligently pursued.

Shareholders' Equity, Repurchas

Shareholders' Equity, Repurchase Plan (Details) - Repurchase Plan [Member] - $ / shares	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Oct. 28, 2021
Stock Repurchase Program [Abstract]
Number of shares authorized to purchase (in shares)			750,000
Number of shares repurchased (in shares)	0	0
Average price of shares repurchased (in dollars per share)	$ 0	$ 0
Shares remaining to be repurchased (in shares)	750,000	750,000

Shareholders' Equity, Actual Ca

Shareholders' Equity, Actual Capital Amounts and Ratios (Details) $ in Thousands	Sep. 30, 2023 USD ($)	Dec. 31, 2022 USD ($)
Company [Member]
Compliance with Regulatory Capital Requirements under Banking Regulations [Line Items]
Total capital to risk-weighted assets, actual amount	$ 185,826	$ 158,158
Total capital to risk-weighted assets, actual ratio	0.1264	0.1241
Total capital to risk-weighted assets, minimum capital requirements amount	$ 117,623	$ 101,990
Total capital to risk-weighted assets, minimum capital requirements ratio	0.08	0.08
Total capital to risk-weighted assets, capital conservation buffer amount	$ 154,381	$ 133,862
Total capital to risk-weighted assets, capital conservation buffer ratio	0.105	0.105
Tier I capital to risk-weighted assets, actual amount	$ 167,419	$ 143,424
Tier I capital to risk-weighted assets, actual ratio	0.1139	0.1125
Tier I capital to risk-weighted assets, minimum capital requirements amount	$ 88,218	$ 76,493
Tier I capital to risk-weighted assets, minimum capital requirements ratio	0.06	0.06
Tier I capital to risk-weighted assets, minimum capital conservation buffer amount	$ 124,975	$ 108,365
Tier I capital to risk-weighted assets, minimum capital conservation buffer ratio	0.085	0.085
CET I capital to risk-weighted assets, actual amount	$ 167,419	$ 143,424
CET I capital to risk-weighted assets, actual ratio	0.1139	0.1125
CET I capital to risk-weighted assets, minimum capital requirements amount	$ 66,163	$ 57,370
CET I capital to risk-weighted assets, minimum capital requirements ratio	0.045	0.045
CET I capital to risk-weighted assets, capital conservation buffer amount	$ 102,921	$ 89,241
CET I capital to risk-weighted assets, capital conservation buffer ratio	0.07	0.07
Tier I capital to average assets, actual amount	$ 167,419	$ 143,424
Tier I capital to average assets, actual ratio	0.0976	0.0919
Tier I capital to average assets, minimum capital requirements amount	$ 68,634	$ 62,460
Tier I capital to average assets, minimum capital requirements ratio	0.04	0.04
Bank [Member]
Compliance with Regulatory Capital Requirements under Banking Regulations [Line Items]
Total capital to risk-weighted assets, actual amount	$ 185,773	$ 158,158
Total capital to risk-weighted assets, actual ratio	0.1264	0.1242
Total capital to risk-weighted assets, minimum capital requirements amount	$ 117,542	$ 101,909
Total capital to risk-weighted assets, minimum capital requirements ratio	0.08	0.08
Total capital to risk-weighted assets, capital conservation buffer amount	$ 154,273	$ 133,756
Total capital to risk-weighted assets, capital conservation buffer ratio	0.105	0.105
Total capital to risk-weighted assets, minimum to be well capitalized under prompt corrective action amount	$ 146,927	$ 127,387
Total capital to risk-weighted assets, minimum to be well capitalized under prompt corrective action ratio	0.10	0.10
Tier I capital to risk-weighted assets, actual amount	$ 167,379	$ 143,424
Tier I capital to risk-weighted assets, actual ratio	0.1139	0.1126
Tier I capital to risk-weighted assets, minimum capital requirements amount	$ 88,156	$ 76,432
Tier I capital to risk-weighted assets, minimum capital requirements ratio	0.06	0.06
Tier I capital to risk-weighted assets, minimum capital conservation buffer amount	$ 124,888	$ 108,279
Tier I capital to risk-weighted assets, minimum capital conservation buffer ratio	0.085	0.085
Tier I capital to risk-weighted assets, minimum to be well capitalized under prompt corrective action amount	$ 117,542	$ 101,909
Tier I capital to risk-weighted assets, minimum to be well capitalized under prompt corrective action ratio	0.08	0.08
CET I capital to risk-weighted assets, actual amount	$ 167,379	$ 143,424
CET I capital to risk-weighted assets, actual ratio	0.1139	0.1126
CET I capital to risk-weighted assets, minimum capital requirements amount	$ 66,117	$ 57,324
CET I capital to risk-weighted assets, minimum capital requirements ratio	0.045	0.045
CET I capital to risk-weighted assets, capital conservation buffer amount	$ 102,849	$ 89,171
CET I capital to risk-weighted assets, capital conservation buffer ratio	0.07	0.07
CET I capital to risk-weighted assets, minimum to be well capitalized under prompt corrective action amount	$ 95,503	$ 82,801
CET I capital to risk-weighted assets, minimum to be well capitalized under prompt corrective action ratio	0.065	0.065
Tier I capital to average assets, actual amount	$ 167,379	$ 143,424
Tier I capital to average assets, actual ratio	0.0975	0.0918
Tier I capital to average assets, minimum capital requirements amount	$ 68,644	$ 62,489
Tier I capital to average assets, minimum capital requirements ratio	0.04	0.04
Tier I capital to average assets, minimum to be well capitalized under prompt corrective action amount	$ 85,805	$ 78,111
Tier I capital to average assets, minimum to be well capitalized under prompt corrective action ratio	0.05	0.05

Shareholders' Equity, Payout Re

Shareholders' Equity, Payout Restrictions Based on Capital Conservation Buffer (Details) $ in Millions	Sep. 30, 2023 USD ($)
Shareholders' Equity [Abstract]
Retained earnings available for dividend declaration	$ 66.3

Related-Party Transactions (Det

Related-Party Transactions (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Related-Party Transactions [Abstract]
Loans outstanding	$ 209		$ 209		$ 132
Lincoln, LLC and Haines Realty Investments Company, LLC [Member]
Sale of subsidiary [Abstract]
Lease expense	$ 65	$ 39	$ 186	$ 116

Employee Benefits (Details)

Employee Benefits (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Employee Benefits [Abstract]
Percentage of employee's compensation matched by company			5%
Defined benefit plan, employer contribution	$ 93	$ 74	$ 302	$ 281
Share-based Compensation [Abstract]
Compensation expenses			1,692	1,059
Incentive Plan [Member]
Share-based Compensation [Abstract]
Compensation expenses	$ 565	341	$ 1,700	1,100
Shares available for future grants (in shares)	637,371		637,371
Unearned stock-based compensation expense [Abstract]
Risk-free interest rate			3.47%
Dividend yield			1.96%
Stock price volatility			34.92%
Expected term			7 years 3 days
Incentive Plan [Member] | Stock Option [Member]
Share-based Compensation [Abstract]
Vesting period			4 years
Unrecognized compensation expense	$ 201	$ 385	$ 201	$ 385
Unvested and/or unexercised stock options (in shares)	222,376	250,938	222,376	250,938
Period for recognition of compensation cost not yet recognized			1 year 5 months 12 days	2 years 2 months 1 day
Stock Option Activity [Roll Forward]
Outstanding at beginning of period (in shares)			251,550
Options granted (in shares)			0
Options exercised (in shares)			26,986
Options forfeited (in shares)			(2,188)
Outstanding at end of period (in shares)	222,376		222,376
Exercisable at end of period (in shares)	174,621		174,621
Weighted Average Exercise Price [Roll Forward]
Outstanding at beginning of period (in dollars per share)			$ 17.52
Options granted (in dollars per share)			0
Options exercised (in dollars per share)			17.83
Options forfeited (in dollars per share)			0
Outstanding at end of period (in dollars per share)	$ 17.51		17.51
Exercisable at end of period (in dollars per share)	$ 18		$ 18
Options, Additional Disclosures [Abstract]
Weighted average remaining contractual term, Outstanding			5 years 10 months 24 days
Weighted average remaining contractual term, Exercisable			5 years 6 months 7 days
Aggregate intrinsic value, Outstanding	$ 1,119,462		$ 1,119,462
Aggregate intrinsic value, Exercisable	787,299		787,299
Incentive Plan [Member] | RSUs [Member]
Share-based Compensation [Abstract]
Unrecognized compensation expense	$ 4,900	$ 2,100	$ 4,900	$ 2,100
Period for recognition of compensation cost not yet recognized			4 years	2 years 5 months 23 days
Restricted Stock Units [Roll Forward]
Outstanding, beginning of the period (in shares)			112,591	172,993
Shares granted (in shares)			163,311	3,000
Shares vested (in shares)			(40,734)	(41,584)
Shares forfeited (in shares)			(7,087)	(750)
Outstanding, end of the period (in shares)	228,081	133,659	228,081	133,659
Weighted Average Grant Date Fair Value [Abstract]
Outstanding, beginning of period (in dollars per share)			$ 19.15	$ 19.02
Shares granted (in dollars per share)			29.76	4.03
Shares vested (in dollars per share)			19.04	17.93
Shares forfeited (in dollars per share)			27.34	22.13
Outstanding, end of period (in dollars per share)	$ 26.51	$ 19.01	$ 26.51	$ 19.01
Incentive Plan [Member] | Tranche One [Member] | RSUs [Member]
Share-based Compensation [Abstract]
Vesting period			1 year
Incentive Plan [Member] | Tranche Two [Member] | RSUs [Member]
Share-based Compensation [Abstract]
Vesting period			3 years
Incentive Plan [Member] | Tranche Three [Member] | RSUs [Member]
Share-based Compensation [Abstract]
Vesting period			4 years
Incentive Plan [Member] | Tranche Four [Member] | RSUs [Member]
Share-based Compensation [Abstract]
Vesting period			5 years
Incentive Plan [Member] | Tranche Five [Member] | RSUs [Member]
Share-based Compensation [Abstract]
Vesting period			8 years

Disclosures About Fair Value _3

Disclosures About Fair Value of Assets and Liabilities, Recurring and Nonrecurring Basis (Details) - Nonrecurring Basis [Member] - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Asset measured at fair value on nonrecurring basis [Abstract]
Impaired loans (collateral-dependent)	$ 37,501	$ 6,553
Level 1 [Member]
Asset measured at fair value on nonrecurring basis [Abstract]
Impaired loans (collateral-dependent)	0	0
Level 2 [Member]
Asset measured at fair value on nonrecurring basis [Abstract]
Impaired loans (collateral-dependent)	0	0
Level 3 [Member]
Asset measured at fair value on nonrecurring basis [Abstract]
Impaired loans (collateral-dependent)	$ 37,501	$ 6,553

Disclosures About Fair Value _4

Disclosures About Fair Value of Assets and Liabilities, Quantitative Information (Details) - Nonrecurring Basis [Member] $ in Thousands	Sep. 30, 2023 USD ($)	Dec. 31, 2022 USD ($)
Quantitative information about unobservable inputs used in recurring and nonrecurring Level 3 fair value measurements [Abstract]
Collateral-dependent impaired loans	$ 37,501	$ 6,553
Level 3 [Member]
Quantitative information about unobservable inputs used in recurring and nonrecurring Level 3 fair value measurements [Abstract]
Collateral-dependent impaired loans	$ 37,501	$ 6,553
Level 3 [Member] | Appraisals from Comparable Assets [Member] | Estimated Cost to Sell [Member]
Quantitative information about unobservable inputs used in recurring and nonrecurring Level 3 fair value measurements [Abstract]
Collateral-dependent impaired loans, measurement input	0.20	0.20

Disclosures About Fair Value _5

Disclosures About Fair Value of Assets and Liabilities, Estimated Fair Value of Financial Instruments Not Recorded at Fair Value (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Carrying Amount [Member]
Financial Assets [Abstract]
Cash and due from banks	$ 169,490	$ 109,115
Interest-bearing time deposits in other banks	17,182	5,474
Loans, net of allowance	1,372,128	1,255,722
Loans held for sale	1,143
Nonmarketable equity securities	1,251	1,209
Interest receivable	8,769	8,124
Financial Liabilities [Abstract]
Deposits	1,593,572	1,431,400
Interest payable	1,334	339
Fair Value [Member]
Financial Assets [Abstract]
Cash and due from banks	169,490	109,115
Interest-bearing time deposits in other banks	17,182	5,474
Loans, net of allowance	1,368,588	1,252,378
Loans held for sale	1,143
Nonmarketable equity securities	1,251	1,209
Interest receivable	8,769	8,124
Financial Liabilities [Abstract]
Deposits	1,591,894	1,429,565
Interest payable	1,334	339
Fair Value [Member] | Level 1 [Member]
Financial Assets [Abstract]
Cash and due from banks	169,490	109,115
Interest-bearing time deposits in other banks	0	0
Loans, net of allowance	0	0
Loans held for sale	0
Nonmarketable equity securities	0	0
Interest receivable	0	0
Financial Liabilities [Abstract]
Deposits	0	0
Interest payable	0	0
Fair Value [Member] | Level 2 [Member]
Financial Assets [Abstract]
Cash and due from banks	0	0
Interest-bearing time deposits in other banks	17,182	5,474
Loans, net of allowance	1,331,087	1,245,825
Loans held for sale	1,143
Nonmarketable equity securities	1,251	1,209
Interest receivable	8,769	8,124
Financial Liabilities [Abstract]
Deposits	1,591,894	1,429,565
Interest payable	1,334	339
Fair Value [Member] | Level 3 [Member]
Financial Assets [Abstract]
Cash and due from banks	0	0
Interest-bearing time deposits in other banks	0	0
Loans, net of allowance	37,501	6,553
Loans held for sale	0
Nonmarketable equity securities	0	0
Interest receivable	0	0
Financial Liabilities [Abstract]
Deposits	0	0
Interest payable	$ 0	$ 0

Financial Instruments with Of_3

Financial Instruments with Off-Balance Sheet Risk, Financial Instruments with Contract Amounts Representing Credit Risk (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Financial instruments, off-balance sheet credit risk [Abstract]
Financial instruments, off-balance sheet credit risk	$ 247,227	$ 199,070
Commitments to Extend Credit [Member]
Financial instruments, off-balance sheet credit risk [Abstract]
Financial instruments, off-balance sheet credit risk	245,079	198,027
Financial and Performance Standby Letters of Credit [Member]
Financial instruments, off-balance sheet credit risk [Abstract]
Financial instruments, off-balance sheet credit risk	$ 2,148	$ 1,043

Financial Instruments with Of_4

Financial Instruments with Off-Balance Sheet Risk , Adopted ASU 2016-13 (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Jun. 30, 2023	Dec. 31, 2022
Allowance for Credit Losses on Off-balance Sheet [Abstract]
Reserve for credit losses on off-balance sheet credit exposures			$ 0
Unfunded Loan Commitment [Member]
Allowance for Credit Losses on Off-balance Sheet [Abstract]
Reserve for credit losses on off-balance sheet credit exposures	$ 464	$ 576	0
Cumulative Effect, Period of Adoption, Adjustment [Member] | Unfunded Loan Commitment [Member]
Allowance for Credit Losses on Off-balance Sheet [Abstract]
Reserve for credit losses on off-balance sheet credit exposures			(500)
Cumulative Effect, Period of Adoption, Adjustment [Member] | Accounting Standards Update 2016-13 [Member]
Allowance for Credit Losses on Off-balance Sheet [Abstract]
Reserve for credit losses on off-balance sheet credit exposures			500
Cumulative Effect, Period of Adoption, Adjustment [Member] | Accounting Standards Update 2016-13 [Member] | Unfunded Loan Commitment [Member]
Allowance for Credit Losses on Off-balance Sheet [Abstract]
Reserve for credit losses on off-balance sheet credit exposures			$ 500

Significant Estimates and Con_2

Significant Estimates and Concentrations (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Significant Estimates of Loans [Abstract]
Outstanding balance	$ 1,395,933	$ 1,273,237
Goodwill	8,458	$ 8,603
Hospitality Loans [Member]
Significant Estimates of Loans [Abstract]
Unfunded commitments	6,400
Hospitality Loans [Member] | Gross Loans [Member]
Significant Estimates of Loans [Abstract]
Outstanding balance	$ 292,800
Hospitality Loans [Member] | Gross Loans [Member] | Product Concentration Risk [Member]
Significant Estimates of Loans [Abstract]
Percentage of gross loans	21%
Energy Loans [Member]
Significant Estimates of Loans [Abstract]
Unfunded commitments	$ 51,200
Energy Loans [Member] | Gross Loans [Member]
Significant Estimates of Loans [Abstract]
Outstanding balance	$ 223,500
Energy Loans [Member] | Gross Loans [Member] | Product Concentration Risk [Member]
Significant Estimates of Loans [Abstract]
Percentage of gross loans	16%

Subsequent Events (Details)

Subsequent Events (Details) - USD ($) $ in Millions		3 Months Ended
	Oct. 19, 2023	Sep. 30, 2023
Subsequent Event [Abstract]
Finance receivable, provision for credit losses		$ 3
Subsequent Event [Member]
Subsequent Event [Abstract]
Estimated purchase price	$ 16