Hills Bancorporation (HBIA) 10-K 5 Mar 24 2023 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2023	Feb. 29, 2024	Jun. 30, 2023
Cover [Abstract]
Document Type	10-K
Document Annual Report	true
Document Period End Date	Dec. 31, 2023
Current Fiscal Year End Date	--12-31
Document Transition Report	false
Entity File Number	0-12668
Entity Registrant Name	Hills Bancorporation
Entity Incorporation, State or Country Code	IA
Entity Tax Identification Number	42-1208067
Entity Address, Address Line One	131 E. Main Street, PO Box 160
Entity Address, City or Town	Hills
Entity Address, State or Province	IA
Entity Address, Postal Zip Code	52235
City Area Code	319
Local Phone Number	679-2291
Title of 12(g) Security	No par value common stock
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Accelerated Filer
Entity Smaller Reporting Company	false
Entity Emerging Growth Company	false
ICFR Auditor Attestation Flag	true
Document Financial Statement Error Correction	false
Entity Shell Company	false
Entity Public Float			$ 521,566,969
Entity Common Stock, Shares Outstanding (in shares)		9,104,659
Documents Incorporated by Reference	Portions of the Proxy Statement dated March 15, 2024 for the Annual Meeting of the Shareholders of the Registrant to be held April 15, 2024 (the Proxy Statement) are incorporated by reference in Part III of this Form 10-K.
Entity Central Index Key	0000732417
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	FY
Amendment Flag	false

Audit Information

Audit Information	12 Months Ended
	Dec. 31, 2023
Audit Information [Abstract]
Auditor Name	FORVIS, LLP
Auditor Location	Springfield, Missouri
Auditor Firm ID	686

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
ASSETS
Cash and cash equivalents	$ 59,482	$ 36,641
Investment securities available for sale at fair value (amortized cost 2023 $814,839; 2022 $830,302) (Notes 1, 2 and 14)	779,421	776,104
Stock of Federal Home Loan Bank	15,746	6,461
Loans held for sale	2,023	1,663
Loans, net of allowance for credit losses (2023 $49,410; 2022 $41,440) (Notes 1, 3, and 13)	3,389,372	3,066,981
Property and equipment, net (Note 4)	34,230	33,518
Tax credit real estate	7,910	9,152
Accrued interest receivable	19,786	15,782
Deferred income taxes, net (Notes 1 and 11)	21,271	24,061
Goodwill	2,500	2,500
Other assets	9,926	7,618
Total Assets	4,341,667	3,980,481
Liabilities
Noninterest-bearing deposits	600,398	647,450
Interest-bearing deposits (Note 6)	2,682,382	2,709,917
Total deposits	3,282,780	3,357,367
Other short-term borrowings, including Bank Term Funding Program and federal funds purchased (Note 7)	219,000	82,061
Federal Home Loan Bank borrowings (Note 8)	296,648	40,000
Accrued interest payable	6,102	1,394
Allowance for credit losses on off-balance sheet credit exposures	5,110	4,430
Other liabilities	16,888	15,958
Total Liabilities	3,826,528	3,501,210
Commitments and Contingencies (Notes 10 and 16)
Redeemable Common Stock Held By Employee Stock Ownership Plan (ESOP) (Note 10)	44,853	51,011
Stockholders' Equity (Note 12)
Common stock, no par value; authorized 20,000,000 shares; issued 2023 10,345,832 shares; 2022 10,348,123 shares	0	0
Paid in capital	63,827	63,220
Retained earnings	541,329	512,841
Accumulated other comprehensive (loss) (Note 9)	(27,176)	(41,060)
Treasury stock at cost (2023 1,210,112 shares; 2022 1,122,639 shares)	(62,841)	(55,730)
Total Stockholders' Equity	515,139	479,271
Less maximum cash obligation related to ESOP shares (Note 10)	44,853	51,011
Total Stockholders' Equity Less Maximum Cash Obligations Related To ESOP Shares	470,286	428,260
Total Liabilities & Stockholders' Equity	$ 4,341,667	$ 3,980,481

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
ASSETS
Investment securities available for sale, amortized cost	$ 814,839	$ 830,302
Loans, allowance for loan losses	$ 49,410	$ 41,440
STOCKHOLDERS' EQUITY
Common stock, no par value (in dollars per share)	$ 0	$ 0
Common stock, authorized (in shares)	20,000,000	20,000,000
Common stock, issued (in shares)	10,345,832	10,348,123
Treasury stock at cost (in shares)	1,210,112	1,122,639

CONSOLIDATED STATEMENTS OF INCO

CONSOLIDATED STATEMENTS OF INCOME - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Interest income:
Loans, including fees	$ 154,675	$ 115,396	$ 113,648
Investment securities:
Taxable	10,674	8,662	3,604
Nontaxable	4,741	4,140	3,854
Federal funds sold	829	2,889	983
Total interest income	170,919	131,087	122,089
Interest expense:
Deposits	40,394	15,818	14,712
Other short-term borrowings	11,330	173	0
FHLB borrowings	5,309	94	2,915
Total interest expense	57,033	16,085	17,627
Net interest income	113,886	115,002	104,462
Credit loss expense (benefit) (Note 3)	15,621	6,340	(5,507)
Net interest income after credit loss expense (benefit)	98,265	108,662	109,969
Noninterest income:
Net gain on sale of loans	1,541	1,517	7,588
Other noninterest income	541	1,333	581
Total other income	28,606	27,780	33,464
Noninterest expenses:
Salaries and employee benefits	44,897	43,468	42,458
Occupancy	4,408	4,549	4,152
Furniture and equipment	6,835	6,937	7,276
Office supplies and postage	1,879	1,837	1,739
Advertising and business development	2,851	2,576	2,132
Outside services	13,791	12,766	12,592
FDIC insurance assessment	1,807	1,079	1,043
Other noninterest expenses	1,929	2,363	9,949
Total other expenses	78,397	75,575	81,341
Income before income taxes	48,474	60,867	62,092
Income taxes (Note 11)	10,298	13,114	14,007
Net income	$ 38,176	$ 47,753	$ 48,085
Earnings per share:
Basic (in dollars per share)	$ 4.16	$ 5.15	$ 5.16
Diluted (in dollars per share)	$ 4.16	$ 5.15	$ 5.16
Trust fees
Noninterest income:
Fee income	$ 13,578	$ 12,284	$ 13,521
Service charges and fees
Noninterest income:
Fee income	$ 12,946	$ 12,646	$ 11,774

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Statement of Comprehensive Income [Abstract]
Net income	$ 38,176	$ 47,753	$ 48,085
Securities:
Net change in unrealized gain (loss) on securities available for sale	18,780	(56,166)	(9,734)
Income taxes	(4,719)	13,629	2,429
Other comprehensive income (loss) on securities available for sale	14,061	(42,537)	(7,305)
Derivatives used in cash flow hedging relationships:
Net change in unrealized loss on derivatives	(233)	0	0
Income taxes	56	0	0
Other comprehensive (loss) on cash flow hedges	(177)	0	0
Other comprehensive (loss) income, net of tax	13,884	(42,537)	(7,305)
Comprehensive income	$ 52,060	$ 5,216	$ 40,780

CONSOLIDATED STATEMENTS OF STOC

CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY - USD ($) $ in Thousands	Total	Impact of ASC 326 Adoption	As Reported Under ASC 326	Paid In Capital	Paid In Capital As Reported Under ASC 326	Retained Earnings	Retained Earnings Impact of ASC 326 Adoption	Retained Earnings As Reported Under ASC 326	Accumulated Other Comprehensive Income (Loss)	Accumulated Other Comprehensive Income (Loss) As Reported Under ASC 326	Treasury Stock	Treasury Stock As Reported Under ASC 326	Maximum Cash Obligation Related To ESOP Shares	Maximum Cash Obligation Related To ESOP Shares As Reported Under ASC 326
Beginning Balance at Dec. 31, 2020	$ 416,076	$ (4,751)	$ 411,325	$ 60,233	$ 60,233	$ 439,831	$ (4,751)	$ 435,080	$ 8,782	$ 8,782	$ (45,441)	$ (45,441)	$ (47,329)	$ (47,329)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Issuance of 24,513, 43,655 and 24,393 shares of common stock for the years ending 2021, 2022, and 2023, respectively	1,618			952							666
Issuance of 7,334, 6,637 and 6,550 shares of common stock under the employee stock purchase plan for the years ending 2021, 2022, and 2023, respectively	427			427
Unearned restricted stock compensation	(244)			(244)
Forfeiture of 8,083, 12,727 and 8,841 shares of common stock for the years ending 2021, 2022, and 2023, respectively	(455)			(455)
Share-based compensation	25			25
Change related to ESOP shares	(2,684)												(2,684)
Net income	48,085					48,085
Cash dividends ($0.94, $1.00 and $1.05 per share) for the years ending 2021, 2022, and 2023, respectively	(8,773)					(8,773)
Purchase of 55,119, 111,721 and 111,866 shares of common stock for the years ending 2021, 2022, and 2023, respectively	(3,569)										(3,569)
Other comprehensive income (loss)	(7,305)								(7,305)
Ending Balance at Dec. 31, 2021	438,450			60,938		474,392	$ (4,750)		1,477		(48,344)		(50,013)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Issuance of 24,513, 43,655 and 24,393 shares of common stock for the years ending 2021, 2022, and 2023, respectively	2,829			2,309							520		0
Issuance of 7,334, 6,637 and 6,550 shares of common stock under the employee stock purchase plan for the years ending 2021, 2022, and 2023, respectively	417			417
Unearned restricted stock compensation	322			322
Forfeiture of 8,083, 12,727 and 8,841 shares of common stock for the years ending 2021, 2022, and 2023, respectively	(791)			(791)
Share-based compensation	25			25
Change related to ESOP shares	(998)												(998)
Net income	47,753					47,753
Cash dividends ($0.94, $1.00 and $1.05 per share) for the years ending 2021, 2022, and 2023, respectively	(9,304)					(9,304)
Purchase of 55,119, 111,721 and 111,866 shares of common stock for the years ending 2021, 2022, and 2023, respectively	(7,906)										(7,906)
Other comprehensive income (loss)	(42,537)								(42,537)
Ending Balance at Dec. 31, 2022	428,260			63,220		512,841			(41,060)		(55,730)		(51,011)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Issuance of 24,513, 43,655 and 24,393 shares of common stock for the years ending 2021, 2022, and 2023, respectively	1,630			965							665		0
Issuance of 7,334, 6,637 and 6,550 shares of common stock under the employee stock purchase plan for the years ending 2021, 2022, and 2023, respectively	398			398
Unearned restricted stock compensation	(217)			(217)
Forfeiture of 8,083, 12,727 and 8,841 shares of common stock for the years ending 2021, 2022, and 2023, respectively	(564)			(564)
Share-based compensation	25			25
Change related to ESOP shares	6,158												6,158
Net income	38,176					38,176
Cash dividends ($0.94, $1.00 and $1.05 per share) for the years ending 2021, 2022, and 2023, respectively	(9,688)					(9,688)
Purchase of 55,119, 111,721 and 111,866 shares of common stock for the years ending 2021, 2022, and 2023, respectively	(7,710)										(7,710)
Excise tax on shares repurchased	(66)										(66)
Other comprehensive income (loss)	13,884								13,884
Ending Balance at Dec. 31, 2023	$ 470,286			$ 63,827		$ 541,329			$ (27,176)		$ (62,841)		$ (44,853)

CONSOLIDATED STATEMENTS OF ST_2

CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY (Parenthetical) - $ / shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Issuance of common stock (in shares)	24,393	43,655	24,513
Issuance of common stock purchased under the employee stock purchase plan (in shares)	6,550	6,637	7,334
Forfeiture of common stock (in shares)	8,841	12,727	8,083
Cash dividends (in dollars per share)	$ 1.05	$ 1	$ 0.94
Purchase of common stock (in shares)	111,866	111,721	55,119

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Cash Flows from Operating Activities
Net income	$ 38,176,000	$ 47,753,000	$ 48,085,000
Adjustments to reconcile net income to net cash and cash equivalents provided by operating activities:
Depreciation	2,315,000	2,683,000	3,052,000
Credit loss expense (benefit)	15,621,000	6,340,000	(5,507,000)
Share-based compensation	25,000	25,000	25,000
Compensation expensed through issuance of common stock	1,630,000	1,349,000	1,618,000
Forfeiture of common stock	(564,000)	(791,000)	(455,000)
Provision for deferred income taxes	(1,873,000)	(1,307,000)	971,000
Net gain on sale of other real estate owned and other repossessed assets	(154,000)	(86,000)	(51,000)
(Increase) decrease in accrued interest receivable	(4,004,000)	(4,345,000)	740,000
(Accretion of discount) amortization of premium on investment securities, net	(480,000)	30,000	1,203,000
(Increase) decrease in other assets	(2,596,000)	984,000	392,000
Amortization of operating lease right of use assets	292,000	105,000	397,000
Increase (decrease) in accrued interest and other liabilities	4,812,000	(332,000)	(3,627,000)
Loans originated for sale	(151,980,000)	(112,391,000)	(429,343,000)
Proceeds on sales of loans	153,161,000	117,961,000	475,162,000
Net gain on sales of loans	(1,541,000)	(1,517,000)	(7,588,000)
Net cash and cash equivalents provided by operating activities	52,840,000	56,461,000	85,074,000
Cash Flows from Investing Activities
Proceeds from maturities of investment securities available for sale	116,083,000	78,036,000	91,459,000
Proceeds from sale of investment securities available for sale	509,000	0	0
Purchases of investment securities available for sale	(100,649,000)	(358,982,000)	(245,378,000)
Proceeds from sale of stock of Federal Home Loan Bank	13,794,000	1,000	4,201,000
Purchases of stock of Federal Home Loan Bank	(23,079,000)	(1,916,000)	(575,000)
Loans made to customers, net of collections	(337,687,000)	(447,838,000)	52,018,000
Proceeds on sale of other real estate owned and other repossessed assets	815,000	337,000	55,000
Purchases of property and equipment	(3,027,000)	(1,911,000)	(1,464,000)
Investment in tax credit real estate	0	0	(4,183,000)
Net changes from tax credit real estate investment	1,242,000	663,000	1,641,000
Net cash and cash equivalents used in investing activities	(331,999,000)	(731,610,000)	(102,226,000)
Cash Flows from Financing Activities
Net (decrease) increase in deposits	(74,587,000)	(176,627,000)	341,426,000
Net increase in short-term borrowings, including Bank Term Funding Program and federal funds purchased	136,939,000	81,812,000	249,000
Net increase (decrease) in Federal Home Loan Bank borrowings	256,648,000	40,000,000	(105,000,000)
Borrowings from Federal Reserve Bank	3,005,000	1,000	1,000
Payments on Federal Reserve Bank borrowings	(3,005,000)	(1,000)	(1,000)
Issuance of common stock, net of costs	0	1,242,000	0
Stock options exercised	0	238,000	0
Purchase of treasury stock	(7,710,000)	(7,906,000)	(3,569,000)
Proceeds from the issuance of common stock through the employee stock purchase plan	398,000	417,000	427,000
Dividends paid	(9,688,000)	(9,304,000)	(8,773,000)
Net cash and cash equivalents provided by (used in) financing activities	302,000,000	(70,128,000)	224,760,000
Increase (decrease) in cash and cash equivalents	22,841,000	(745,277,000)	207,608,000
Cash and cash equivalents:
Beginning of year	36,641,000	781,918,000	574,310,000
End of year	59,482,000	36,641,000	781,918,000
Cash payments for:
Interest paid to depositors	37,917,000	15,589,000	15,280,000
Interest paid on other obligations	14,408,000	267,000	2,915,000
Income taxes paid	12,054,000	12,529,000	9,565,000
Noncash financing activities:
(Decrease) increase in maximum cash obligation related to ESOP shares	(6,158,000)	998,000	2,684,000
Transfers to other real estate owned	764,000	206,000	96,000
Sale and financing of other real estate owned	409,000	47,000	137,000
Right of use assets obtained in exchange for operating lease obligations	$ 310,000	$ 0	$ 0

Nature of Activities and Signif

Nature of Activities and Significant Accounting Policies	12 Months Ended
	Dec. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Nature of Activities and Significant Accounting Policies	Nature of Activities and Significant Accounting Policies Nature of activities : Hills Bancorporation (the "Company") is a holding company engaged in the business of commercial banking. The Company's subsidiary is Hills Bank and Trust Company, Hills, Iowa (the “Bank”), which is wholly-owned. The Bank is a full-service commercial bank extending its services to individuals, businesses, governmental units and institutional customers primarily in the communities of Hills, Iowa City, Coralville, North Liberty, Lisbon, Mount Vernon, Kalona, Wellman, Cedar Rapids, Marion and Washington, Iowa. The Bank competes with other financial institutions and non-financial institutions providing similar financial products. Although the loan activity of the Bank is diversified with commercial and agricultural loans, real estate loans, automobile, installment and other consumer loans, the Bank's credit is concentrated in real estate loans. All of the Company’s operations are considered to be one reportable operating segment. Accounting estimates : The preparation of consolidated financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amount of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Certain significant estimates : The allowance for credit losses, fair values of securities and other financial instruments, and share-based compensation expense involve certain significant estimates made by management. These estimates are reviewed by management routinely and it is reasonably possible that circumstances that exist at December 31, 2023 may change in the near-term and the effect could be material to the consolidated financial statements. Principles of consolidation : The consolidated financial statements include the accounts of the Company and its subsidiary. All significant intercompany balances and transactions have been eliminated in consolidation. Revenue recognition : Accounting Standards Codification ("ASC") 606, Revenue from Contracts with Customers ("ASC 606"), establishes principles for reporting information about the nature, amount, timing and uncertainty of revenue and cash flows arising from the Company’s contracts to provide goods or services to customers. The core principle requires an entity to recognize revenue to depict the transfer of goods or services to customers in an amount that reflects the consideration that it expects to be entitled to receive in exchange for those goods or services recognized as performance obligations are satisfied. The majority of the Company’s revenue-generating transactions are not subject to ASC 606, including revenue generated from financial instruments, such as loans, letters of credit and investment securities as these activities are not subject to the requirements of ASC 606. Interest income on loans and investment securities is recognized on the accrual method in accordance with written contracts. Loan origination fees of mortgage loans originated for sale are recognized when the loans are sold. Descriptions of the Company’s revenue-generating activities that are within the scope of ASC 606 are the following: Service charges and fees on deposit accounts represent general service fees for monthly account maintenance and activity- or transaction-based fees and consist of transaction-based revenue which includes interchange income, time-based revenue (service period), item-based revenue or some other individual attribute-based revenue. Revenue is recognized when the Company’s performance obligation is completed which is generally monthly for account maintenance services or when a transaction has been completed (such as a wire transfer). Payment for such performance obligations are generally received at the time the performance obligations are satisfied. Trust income represents monthly fees due from wealth management customers as consideration for managing the customers' assets. Wealth management and trust services include custody of assets, investment management, fees for trust services and similar fiduciary activities. Revenue is recognized when our performance obligation is completed each month, which is generally the time that payment is received. A contract asset balance occurs when an entity performs a service for a customer before the customer pays consideration (resulting in a contract receivable) or before payment is due (resulting in a contract asset). A contract liability balance is an entity's obligation to transfer a service to a customer for which the entity has already received payment (or payment is due) from the customer. As of December 31, 2023 and 2022, the Company did not have any significant contract balances. An entity is required to capitalize, and subsequently amortize into expense, certain incremental costs of obtaining a contract with a customer if these costs are expected to be recovered. The incremental costs of obtaining a contract are those costs that an entity incurs to obtain a contract with a customer that it would not have incurred if the contract had not been obtained (for example, sales commission). The Company utilizes the practical expedient which allows entities to immediately expense contract acquisition costs when the asset that would have resulted from capitalizing these costs would have been amortized in one year or less. The Company did not capitalize any contract acquisition costs for the years ending December 31, 2023 and 2022. Cash and cash equivalents : The Company considers all investments with original maturities of three months or less to be cash equivalents. At December 31, 2023 and 2022, cash equivalents consisted primarily of deposits with other banks. The Company maintains amounts in due from banks which, at times, may exceed federally insured limits. Management monitors these correspondent relationships, and the Company has not experienced any losses in such accounts. Available-for-sale debt securities and the allowance for credit losses on available-for-sale debt securities : Available-for-sale ("AFS") securities consist of debt securities not classified as trading or held to maturity. Available-for-sale securities are stated at fair value, and unrealized holding gains and losses, net of the related deferred tax effect, are reported as a separate component of stockholders' equity. There were no trading or held to maturity securities as of December 31, 2023 or 2022. Fair value measurement is based upon quoted market prices in active markets, if available. If quoted prices in active markets are not available, fair value is measured using pricing models or other model-based valuation techniques such as present value of future cash flows, which consider prepayment assumptions and other factors such as credit losses and market liquidity. Unrealized gains and losses are excluded from earnings and reported, net of tax, in other comprehensive income ("OCI"). Premiums on debt securities are amortized to the earliest call date and discounts on debt securities are accreted over the period to maturity of those securities. The method of amortization results in a constant effective yield on those securities (the interest method). Gains and losses on the sale of securities are recorded on the trade date and are determined using the specific identification method. AFS debt securities in unrealized loss positions are evaluated for impairment related to credit losses at least quarterly. For AFS debt securities, a decline in fair value due to credit loss results in recording an allowance for credit losses to the extent the fair value is less than the amortized cost basis. Declines in fair value that have not been recorded through an allowance for credit losses, such as declines due to changes in market interest rates, are recorded through other comprehensive income, net of applicable taxes. Impairment may result from credit deterioration of the issuer or collateral underlying the security. In performing an assessment of whether any decline in fair value is due to a credit loss, all relevant information is considered at the individual security level. For asset-backed securities performance indicators considered related to the underlying assets include default rates, delinquency rates, percentage of nonperforming assets, debt-to-collateral ratios, third-party guarantees, current levels of subordination, vintage, geographic concentration, analyst reports and forecasts, credit ratings and other market data. In assessing whether a credit loss exists, we compare the present value of cash flows expected to be collected from the security with the amortized cost basis of the security. If the present value of cash flows expected to be collected is less than the amortized cost basis for the security, a credit loss exists and an allowance for credit losses is recorded, limited to the amount the fair value is less than amortized cost basis. If we intend to sell a debt security or more likely than not we will be required to sell the security before recovery of its amortized cost basis, the debt security is written down to its fair value and the write down is charged against the allowance for credit losses with any incremental impairment reported in earnings. Accrued interest receivable on AFS debt securities totaled $3.97 million and $3.61 million at December 31, 2023 and 2022, respectively, and is excluded from the estimate of credit losses. Stock of the Federal Home Loan Bank is carried at cost. The Company has evaluated the stock and determined there is no impairment. Loans held for sale : Loans held for sale are stated at the lower of aggregate cost or estimated fair value. Loans are sold on a non-recourse basis with servicing released and gains and losses are recognized based on the difference between sales proceeds and the carrying value of the loan. The Company has had very few experiences of repurchasing loans previously sold into the secondary market. A specific reserve was not considered necessary based on the Company’s historical experience with repurchase activity. Loans held for investment : Loans are stated at the amount of unpaid principal, net of deferred loan fees, and reduced by the allowance for credit losses ("ACL"). Accrued interest receivable on loans held for investment totaled $15.82 million and $12.17 million at December 31, 2023 and 2022, respectively, and is excluded from the estimate of credit losses. Interest income is accrued on the unpaid principal balance. Nonrefundable loan fees and origination costs are deferred and recognized as a yield adjustment over the life of the related loan. The accrual of interest income on loans is discontinued when, in the opinion of management, there is reasonable doubt as to the borrower's ability to meet payments of interest or principal when they become due, which is generally when a loan is 90 days or more past due. When a loan is placed on nonaccrual status, all previously accrued and unpaid interest is reversed. Loans are returned to an accrual status when all of the principal and interest amounts contractually due are brought current and repayment of the remaining contractual principal and interest is expected. A loan may also return to accrual status if additional collateral is received from the borrower and, in the opinion of management, the financial position of the borrower indicates that there is no longer any reasonable doubt as to the collection of the amount contractually due. Payment received on nonaccrual loans are applied first to principal. Once principal is recovered, any remaining payments received are applied to interest income. As of December 31, 2023 and 2022, none of the Company’s nonaccrual loans were earning interest on a cash basis. The policy for charging off loans is consistent throughout all loan categories. A loan is charged off based on criteria that includes but is not limited to: delinquency status, financial condition of the entire customer credit line and underlying collateral coverage, economic or external conditions that might impact full repayment of the loan, legal issues, overdrafts, and the customer’s willingness to work with the Company. Allowance for credit losses for loans held for investment : The allowance for credit losses is an estimate of expected losses inherent within the Company's existing loans held for investment portfolio. The allowance for credit losses for loans held for investment, as reported in our consolidated balance sheet, is adjusted by a credit loss expense, which is reported in earnings, and reduced by the charge-off of loan amounts, net of recoveries. The loan loss estimation process involves procedures to appropriately consider the unique characteristics of loan portfolio segments which consist of agricultural, 1 to 4 family first and junior liens, commercial, and consumer lending. These segments are further disaggregated into loan classes, the level at which credit risk is monitored. For each of these pools, the Company generates cash flow projections at the instrument level wherein payment expectations are adjusted for estimated prepayment speed, curtailments, time to recovery, probability of default, and loss given default. The modeling of expected prepayment speeds, curtailment rates, and time to recovery are based on historical internal data. The following provides the credit quality indicators and risk elements that are most relevant and most carefully considered and monitored for each loan portfolio segment. Agricultural - Agricultural operating loans include loans made to finance agricultural production and other loans to farmers and farming operations. Agricultural loans also include mortgage loans secured by farmland. Agricultural operating loans, most of which are secured by crops and machinery, are provided to finance capital improvement and farm operations as well as acquisitions of livestock and machinery. The ability of the borrower to repay may be affected by many factors outside of the borrower’s control including adverse weather conditions, loss of livestock due to disease or other factors, declines in market prices for agricultural products and the impact of government regulations. The ultimate repayment of agricultural operating loans is dependent upon the profitable operation or management of the agricultural entity. Agricultural operating loans generally have a term of one year and may have a fixed or variable rate. Mortgage loans secured by farmland are made to individuals and businesses within the Company's trade area. The primary source of repayment is the cash flow generated by the collateral underlying the loan. The secondary repayment source would be the liquidation of the collateral. Terms for real estate loans secured by farmland range from one to ten years with an amortization period of 25 years or less. Generally, interest rates are fixed for mortgage loans secured by farmland. Key economic forecasts used in estimating expected credit losses for this segment include the Iowa unemployment rate and the Iowa real gross domestic product (GDP). 1 to 4 Family First and Junior Liens - The 1 to 4 family first and junior liens portfolio segment is comprised of the single family and home equity loan classes, which are underwritten after evaluating a borrower's capacity to repay, credit, and collateral. Several factors are considered when assessing a borrower's capacity, including the borrower's employment, income, current debt, assets, and level of equity in the property. Credit refers to how well a borrower manages their current and prior debts as documented by a credit report that provides credit scores and the borrower's current and past information about their credit history. Collateral refers to the type and use of property, occupancy, and market value. Property appraisals are obtained to assist in evaluating collateral. Loan-to-property value and debt-to-income ratios, loan amount, and lien position are also considered in assessing whether to originate a loan. These borrowers are particularly susceptible to downturns in economic trends such as conditions that negatively affect housing prices and demand and levels of unemployment. Key economic forecasts used in estimating expected credit losses for this segment include the Iowa unemployment rate and the all-transactions house price index for Iowa. Commercial - The commercial loan portfolio segment is comprised of the commercial real estate mortgage, multifamily residential mortgage, construction/land development and commercial and financial loan classes, whose underwriting standards consider the factors described for single family and home equity loan classes as well as others when assessing the borrower's and associated guarantors or other related party's financial position. These other factors include assessing liquidity, the level and composition of net worth, leverage, considering all other lender amounts and position, an analysis of cash expected to flow through the obligors including the outflow to other lenders, vacancies and prior experience with the borrower. This information is used to assess adequate financial capacity, profitability, and experience. Ultimate repayment of these loans is sensitive to interest rate changes, general economic conditions, liquidity, and availability of long-term financing. Key economic forecasts used in estimating expected credit losses for this segment include the Iowa unemployment rate, the all-transactions house price index for Iowa and the Iowa real GDP. Consumer Lending - The Bank offers consumer loans to individuals including personal loans and automobile loans. These consumer loans typically have shorter terms, lower balances, higher yields and higher risks of default than real estate-related loans. Consumer loans collections are dependent on the borrower's continuing financial stability and are more likely to be affected by adverse personal circumstances. Collateral for these loans generally includes automobiles, boats, recreational vehicles and real estate. However, depending on the overall financial condition of the borrower, some loans are made on an unsecured basis. The collateral securing these loans may depreciate over time, may be difficult to recover and may fluctuate in value based on condition. Key economic forecasts used in estimating expected credit losses for this segment include the Iowa unemployment rate and the Iowa real GDP. The allowance level is influenced by loan volumes, loan credit quality indicator migration or delinquency status, historic loss experience and other conditions influencing loss expectations, such as reasonable and supportable forecasts of economic conditions. The methodology for estimating the amount of expected credit losses reported in the allowance for credit losses has two basic components: first, a pooled component for estimated expected credit losses for pools of loans that share similar risk characteristics; and second, an asset-specific component involving individual loans that do not share risk characteristics with other loans and the measurement of expected credit losses for such individual loans. Depending on the nature of the pool of financial assets with similar risk characteristics, the Company uses a discounted cash flow method or remaining life method to estimate expected credit losses. Discounted cash flow method : In estimating the component of the allowance for credit losses for loans that share similar risk characteristics with other loans, such loans are segregated into loan classes. Loans are designated into loan classes based on loans pooled by product types and similar risk characteristics or areas of risk concentration. In determining the allowance for credit losses, we derive an estimated credit loss assumption from a model that categorizes loan pools based on loan type and purpose. This model calculates an expected loss percentage for each loan class by considering the probability of default, using life-of-loan analysis periods for all loan segments, and the historical severity of loss, based on the aggregate net lifetime losses incurred per loan class. The default and severity factors used to calculate the allowance for credit losses for loans that share similar risk characteristics with other loans are adjusted for differences between the historical period used to calculate historical default and loss severity rates and expected conditions over the remaining lives of the loans in the portfolio related to: (1) lending policies and procedures; (2) international, national, regional and local economic business conditions and developments that affect the collectability of the portfolio; (3) the nature and volume of the loan portfolio including the terms of the loans; (4) the experience, ability, and depth of the lending management and other relevant staff; (5) the volume and severity of past due and adversely classified or graded loans and the volume of nonaccrual loans; (6) the quality of our loan review system and (7) the value of underlying collateral for collateralized loans. Additional factors include the existence and effect of any concentrations of credit, and changes in the level of such concentrations and the effect of external factors such as competition and legal and regulatory requirements on the level of estimated credit losses in the existing portfolio. Such factors are used to adjust the historical probabilities of default and severity of loss so that they reflect management expectation of future conditions based on a reasonable and supportable forecast. The Company uses regression analysis of historical internal and peer data to determine which variables are best suited to be economic variables utilized when modeling lifetime probability of default and loss given default. This analysis also determines how expected probability of default and loss given default will react to forecasted levels of the economic variables. For all DCF models, management has determined that four quarters represents a reasonable and supportable forecast period and reverts back to a historical loss rate over twelve quarters on a straight-line basis. Other internal and external indicators of economic forecasts are also considered by management when developing the forecast metrics. Remaining life method: Expected credit losses for credit cards and overdrafts are determined through use of the remaining life method. The remaining life method utilizes average annual charge-off rates and remaining life to estimate the allowance for credit losses. This is done by estimating the amount and timing of principal payments expected to be received as payment for the balance outstanding as of the reporting period and applying those principal payments against the balance outstanding as of the reporting period along with the average annual charge-off rate until the expected payments have been fully allocated. Collateral dependent financial assets : For a loan that does not share risk characteristics with other loans, expected credit loss is measured based on net realizable value, that is, the difference between the discounted value of the expected future cash flows, based on the original effective interest rate, and the amortized cost basis of the loan. For these loans, we recognize expected credit loss equal to the amount by which the net realizable value of the loan is less than the amortized cost basis of the loan (which is net of previous charge-offs and deferred loan fees and costs), except when the loan is collateral dependent, that is, when the borrower is experiencing financial difficulty and repayment is expected to be provided substantially through the operation or sale of the collateral. In these cases, expected credit loss is measured as the difference between the amortized cost basis of the loan and the fair value of the collateral. The fair value of the collateral is adjusted for the estimated cost to sell if repayment or satisfaction of a loan is dependent on the sale (rather than only on the operation) of the collateral. The Company’s estimate of the ACL reflects losses expected over the contractual life of the assets, adjusted for estimated prepayments or curtailments. The contractual term does not consider extensions, renewals or modifications unless the Company has identified a modification including a concession to a borrower experiencing financial difficulties. A modification of a loan to a borrower experiencing financial difficulties occurs when two conditions are met: 1) the borrower is experiencing financial difficulty and 2) concessions are made for the borrower's benefit that would not otherwise be considered for a borrower or transaction with similar credit risk characteristics. Allowance for credit losses on off-balance sheet credit exposures, including unfunded loan commitments: The Company maintains a separate allowance for credit losses from off-balance-sheet credit exposures, including unfunded loan commitments, which is disclosed on the balance sheet. Management estimates the amount of expected losses by calculating a commitment usage factor over the contractual period for exposures that are not unconditionally cancellable by the Company and applying the loss factors used in the ACL methodology to the results of the usage calculation to estimate the liability for credit losses related to unfunded commitments for each loan type. No credit loss estimate is reported for off-balance-sheet (OBS) credit exposures that are unconditionally cancellable by the Company, such as credit card receivables, or for undrawn amounts under such arrangements that may be drawn prior to the cancellation of the arrangement. The allowance for credit losses on OBS credit exposures is adjusted as credit loss expense. Categories of OBS credit exposures correspond to the loan portfolio segments described previously. Troubled debt restructurings (“TDR loans”) : Prior to January 1, 2023, a loan was accounted for and reported as a troubled debt restructuring ("TDR") when, for economic or legal reasons, the Company granted a concession to a borrower experiencing financial difficulty that the Company would not otherwise consider. These concessions could include rate reductions, principal forgiveness, extension of maturity date and other actions intended to minimize potential losses to the Company. A restructuring that resulted in only an insignificant delay in payment was not considered a concession. TDRs that are performing and on accrual status as of the date of the modification remain on accrual status. TDRs that are nonperforming as of the date of modification generally remain as nonaccrual until the prospect of future payments in accordance with the modified loan agreement is reasonably assured, generally demonstrated when the borrower maintains compliance with the restructured terms for a predetermined period, normally at least six months. TDRs with temporary below- market concessions remain designated as a TDR regardless of the accrual or performance status until the loan is paid off. Transfers of financial assets : Transfers of financial assets are accounted for as sales, when control over the assets has been surrendered. Control over transferred assets is deemed to be surrendered when (1) the assets have been isolated from the Company, (2) the transferee obtains the right (free of conditions that constrain it from taking advantage of that right) to pledge or exchange the transferred assets and (3) the Company does not maintain effective control over the transferred assets through an agreement to repurchase them before their maturity or the ability to unilaterally cause the holder to return specific assets. Credit related financial instruments : In the ordinary course of business, the Company has entered into commitments to extend credit, including commitments under credit card arrangements, commercial letters of credit and standby letters of credit. Such financial instruments are recorded when they are funded. Tax credit real estate : Tax credit real estate represents three multi-family rental properties, three assisted living rental properties, a multi-tenant rental property for persons with disabilities, and a multi-family senior living rental property, all of which are affordable housing projects as of December 31, 2023. The Bank has a 99% or greater limited partnership interest in each limited partnership. The investment in each was completed after the projects had been developed by the general partner. On a regular basis, the Company evaluates recoverability of the carrying value of the tax credit real estate investments to determine if an allowance for credit losses is necessary. The allowance for credit losses is measured by a comparison of the carrying amount of the investments to the future undiscounted cash flows expected to be generated by the investment properties, including the low-income housing tax credits and any estimated proceeds from eventual disposition. If there is an indication of impairment, the allowance for credit losses would be established with a charge to credit loss expense. There were no indications of impairment based on management's evaluation and therefore no allowance for credit losses was determined necessary as of December 31, 2023 and 2022. Depreciation expense is provided on a straight-line basis over the estimated useful life of the assets. Expenditures for normal repairs and maintenance are charged to expense as incurred. The investments in tax credit real estate are recorded for all years presented using the equity method of accounting, with the exception of the investment in the affordable housing project described below. The operations of the properties are not expected to contribute significantly to the Company’s income before income taxes. However, the properties do contribute in the form of income tax credits, which lowers the Company’s effective tax rate. Once established, the credits on each property last for ten years and are passed through from the limited partnerships to the Bank and reduces the consolidated federal tax liability of the Company. In February 2021, the Company provided construction financing and contributed capital of $4.18 million to Del Ray Ridge LP, as limited partner, which owns and operates an affordable housing property in Iowa City, Iowa. The Company accounts for the investment in this tax credit real estate using the proportional amortization method as provided for under Accounting Standards Codification (ASC) 323-740. The investment qualifies for the proportional amortization method as it meets all of the criteria under ASC 323-740-25-1. Substantially all of the projected benefits are from tax credits and other tax benefits due to the minimum buyout clause included in the partnership agreement. Property and equipment : Property and equipment is stated at cost less accumulated depreciation. Depreciation is computed using primarily declining-balance methods over the estimated useful lives of 7-40 years for buildings and improvements and 3-10 years for furniture and equipment. Deferred income taxes : Deferred income taxes are provided under the asset and liability method whereby deferred tax assets are recognized for deductible temporary differences and net operating loss, and tax credit carryforwards and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax bases. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some or all of the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment. The Company recognizes the effect of income tax positions only if those positions are more likely than not of being sustained. Recognized income tax positions are measured at the largest amount that is greater than 50% likely of being realized. Changes in recognition or measurement are reflected in the period in which the change in judgment occurs. Interest and penalties on unrecognized tax benefits are classified as other noninterest expense. As of December 31, 2023 and 2022, the Company had no material unrecognized tax benefits. Goodwill : Goodwill represents the excess of cost

Investment Securities

Investment Securities	12 Months Ended
	Dec. 31, 2023
Investments, Debt and Equity Securities [Abstract]
Investment Securities	Investment Securities The carrying values of investment securities at December 31, 2023 and December 31, 2022 are summarized in the following table (Amounts in Thousands): December 31, 2023 December 31, 2022 Amount Percent Amount Percent Securities available for sale U.S. Treasury $ 422,490 54.20 % $ 445,392 57.39 % Other securities (FHLB, FHLMC and FNMA) 33,049 4.24 % 31,934 4.11 % State and political subdivisions 262,953 33.74 % 248,582 32.03 % Mortgage-backed securities and collateralized mortgage obligations 60,929 7.82 % 50,196 6.47 % Total securities available for sale $ 779,421 100.00 % $ 776,104 100.00 % Investment securities have been classified in the consolidated balance sheets according to management’s intent. Available-for-sale securities consist of debt securities not classified as trading or held to maturity. Available-for-sale securities are stated at fair value, and unrealized holding gains and losses, net of the related deferred tax effect, are reported as a separate component of stockholders’ equity. Municipal bonds are comprised of general obligation bonds and revenue bonds issued by various municipal corporations. As of December 31, 2023 and 2022, all securities held were rated investment grade based upon external ratings where available and, where not available, based upon management knowledge of the local issuers and their financial situations. The Company had no securities designated as trading or held to maturity in its portfolio at December 31, 2023 or 2022. The carrying amount of available-for-sale securities and their approximate fair values were as follows (Amounts in Thousands): Amortized Gross Gross Allowance for Credit Losses Estimated December 31, 2023: U.S. Treasury $ 436,457 $ 703 $ (14,670) $ — $ 422,490 Other securities (FHLB, FHLMC and FNMA) 35,156 — (2,107) — 33,049 State and political subdivisions 276,694 1,970 (15,711) — 262,953 Mortgage-backed securities and collateralized mortgage obligations 66,532 241 (5,844) — 60,929 Total $ 814,839 $ 2,914 $ (38,332) $ — $ 779,421 December 31, 2022: U.S. Treasury $ 470,581 $ — $ (25,189) $ — $ 445,392 Other securities (FHLB, FHLMC and FNMA) 35,255 — (3,321) — 31,934 State and political subdivisions 267,351 239 (19,008) — 248,582 Mortgage-backed securities and collateralized mortgage obligations 57,115 — (6,919) — 50,196 Total $ 830,302 $ 239 $ (54,437) $ — $ 776,104 The amortized cost and estimated fair value of available-for-sale securities classified according to their contractual maturities at December 31, 2023, were as follows (in thousands) below. Amortized Fair Due in one year or less $ 241,023 $ 238,097 Due after one year through five years 340,544 325,538 Due after five years through ten years 120,775 110,264 Due over ten years 45,965 44,593 $ 748,307 $ 718,492 Mortgage-backed securities and collateralized mortgage obligations 66,532 60,929 $ 814,839 $ 779,421 Expected maturities of MBS may differ from contractual maturities because the mortgages underlying the securities may be called or prepaid without any penalties. Therefore, these securities are not included in the maturity categories in the above summary. As of December 31, 2023, investment securities with a carrying value of $427.68 million were pledged to collateralize other borrowings. As of December 31, 2023, there were no holdings of securities of any one issuer, other than the U.S. government and its agencies, in an amount greater than 10% of stockholders' equity. Sales proceeds and gross realized gains and losses on available-for-sale securities were as follows (in thousands): December 31, 2023 December 31, 2022 Sale proceeds $ 509 $ — Gross realized gains — — Gross realized losses — — The following table shows the Company’s investments’ gross unrealized losses and fair value, aggregated by investment category and length of time that individual securities have been in a continuous unrealized loss position at December 31, 2023 and 2022 (Amounts in Thousands): Less than 12 months 12 months or more Total 2023 Description # Fair Value Unrealized Loss % # Fair Value Unrealized Loss % # Fair Value Unrealized Loss % of Securities U.S. Treasury 1 $ 2,390 $ (2) 0.08 % 122 $ 370,660 $ (14,668) 3.96 % 123 $ 373,050 $ (14,670) 3.93 % Other securities (FHLB, FHLMC and FNMA) — — — — % 14 33,049 (2,107) 6.38 % 14 33,049 (2,107) 6.38 % State and political subdivisions 115 34,510 (314) 0.91 % 632 161,614 (15,397) 9.53 % 747 196,124 (15,711) 8.01 % Mortgage-backed securities and collateralized mortgage obligations — — — — 18 46,483 (5,844) 12.57 % 18 46,483 (5,844) 12.57 % 116 $ 36,900 (316) 0.86 % 786 $ 611,806 (38,016) 6.21 % 902 $ 648,706 $ (38,332) 5.91 % Less than 12 months 12 months or more Total 2022 Description # Fair Value Unrealized Loss % # Fair Value Unrealized Loss % # Fair Value Unrealized Loss % of Securities U.S. Treasury 89 $ 306,407 $ (10,695) 3.49 % 60 $ 136,486 $ (14,494) 10.62 % 149 $ 442,893 $ (25,189) 5.69 % Other securities (FHLB, FHLMC and FNMA) — — — — % 14 31,934 (3,321) 10.40 % 14 31,934 (3,321) 10.40 % State and political subdivisions 479 124,647 (3,351) 2.69 % 337 87,221 (15,657) 17.95 % 816 211,868 (19,008) 8.97 % Mortgage-backed securities and collateralized mortgage obligations 14 43,035 (5,314) 12.35 % 4 7,160 (1,605) 22.42 % 18 50,195 (6,919) 13.78 % 582 $ 474,089 (19,360) 4.08 % 415 $ 262,801 (35,077) 13.35 % 997 $ 736,890 $ (54,437) 7.39 % The Company considered the following information in reaching the conclusion that the impairments disclosed in the table above are not attributable to credit losses. None of the unrealized losses in the above table was due to the deterioration in the credit quality of any of the issues that might result in the non-collection of contractual principal and interest. The unrealized losses are due to changes in interest rates. The Company has not recognized any unrealized loss in income because management does not have the intent to sell the securities included in the previous table. Management has concluded that it is more likely than not that the Company will not be required to sell these securities prior to recovery of the amortized cost basis. The securities are of high credit quality (investment grade credit ratings) and principal and interest payments are made timely with no payments past due as of December 31, 2023. The fair value is expected to recover as the securities approach maturity. The U.S. Treasury and other securities are issued and guaranteed by U.S. government-sponsored entities and agencies. The mortgage-backed securities and collateralized mortgage obligations have implied U.S. government guarantees of the agency securities. The Company evaluates if a credit loss exists by monitoring to ensure it has adequate credit support considering the nature of the investment, number and significance of investments in an unrealized loss position, collectability or delinquency issues, the underlying financial statements of the issuers, credit ratings and subsequent changes thereto, and other available relevant information. Considering the above factors, management has determined that no allowance for credit losses is necessary for the securities portfolio as of December 31, 2023

Loans

Loans	12 Months Ended
	Dec. 31, 2023
Receivables [Abstract]
Loans	Loans Classes of loans are as follows: December 31, 2023 2022 (Amounts In Thousands) Agricultural $ 115,786 $ 112,705 Commercial and financial 307,190 269,568 Real estate: Construction, 1 to 4 family residential 80,255 92,408 Construction, land development and commercial 313,878 196,240 Mortgage, farmland 281,164 256,570 Mortgage, 1 to 4 family first liens 1,221,296 1,130,989 Mortgage, 1 to 4 family junior liens 144,524 124,951 Mortgage, multi-family 471,009 436,952 Mortgage, commercial 416,670 402,842 Loans to individuals 40,205 36,675 Obligations of state and political subdivisions 46,446 48,213 3,438,423 3,108,113 Net unamortized fees and costs 359 308 3,438,782 3,108,421 Less allowance for credit losses 49,410 41,440 $ 3,389,372 $ 3,066,981 Changes in the allowance for credit losses (ACL) on loans for the years ended December 31, 2023, 2022 and 2021 are as follows: Agricultural Commercial and Financial Real Estate: Construction Real Estate: Real Estate: Real Estate: Other Total (Amounts In Thousands) 2023 ACL on loans: Beginning balance $ 2,542 $ 6,259 $ 4,189 $ 2,989 $ 14,208 $ 9,416 $ 1,837 $ 41,440 Charge-offs (781) (3,214) (2,066) (21) (467) (869) (1,219) (8,637) Recoveries 72 556 13 56 446 256 267 1,666 Credit loss (benefit) expense 683 5,149 4,346 405 4,365 (647) 640 14,941 Ending balance $ 2,516 $ 8,750 $ 6,482 $ 3,429 $ 18,552 $ 8,156 $ 1,525 $ 49,410 Agricultural Commercial and Financial Real Estate: Construction Real Estate: Real Estate: Real Estate: Other Total (Amounts In Thousands) 2022 ACL on loans: Beginning balance $ 2,261 $ 4,269 $ 2,300 $ 3,433 $ 11,498 $ 10,498 $ 1,211 $ 35,470 Charge-offs (357) (447) — (40) (729) (51) (589) (2,213) Recoveries 83 584 48 296 898 361 153 2,423 Credit loss (benefit) expense 555 1,853 1,841 (700) 2,541 (1,392) 1,062 5,760 Ending balance $ 2,542 $ 6,259 $ 4,189 $ 2,989 $ 14,208 $ 9,416 $ 1,837 $ 41,440 Agricultural Commercial and Financial Real Estate: Construction Real Estate: Real Estate: Real Estate: Other Total (Amounts In Thousands) 2021 ACL on loans: Beginning balance, prior to adoption of ASC 326 $ 2,508 $ 4,885 $ 2,319 $ 4,173 $ 12,368 $ 9,415 $ 1,402 $ 37,070 Impact of adopting ASC 326 (328) 298 327 763 522 1,396 (232) 2,746 Charge-offs (106) (136) (3) (1) (482) (265) (323) (1,316) Recoveries 142 1,103 94 25 964 263 152 2,743 Provision 45 (1,881) (437) (1,527) (1,874) (311) 212 (5,773) Ending balance $ 2,261 $ 4,269 $ 2,300 $ 3,433 $ 11,498 $ 10,498 $ 1,211 $ 35,470 Changes in the ACL for off-balance sheet credit exposures for the years ended December 31, 2023, 2022 and 2021 were as follows: Year Ended December 31, 2023 Agricultural Commercial and Real Estate: Real Estate: Real Estate: Real Estate: Other Total (Amounts In Thousands) ACL for off-balance sheet credit exposures: Beginning balance $ 525 $ 1,099 $ 2,126 $ 55 $ 471 $ 122 $ 32 $ 4,430 Credit loss (benefit) expense (242) 308 715 18 (108) (34) 23 680 (Charge-offs), net recoveries — — — — — — — — Ending balance $ 283 $ 1,407 $ 2,841 $ 73 $ 363 $ 88 $ 55 $ 5,110 Year Ended December 31, 2022 Agricultural Commercial and Real Estate: Real Estate: Real Estate: Real Estate: Other Total (Amounts In Thousands) ACL for off-balance sheet credit exposures: Beginning balance $ 383 $ 1,118 $ 849 $ 113 $ 794 $ 559 $ 34 $ 3,850 Credit loss (benefit) expense 142 (19) 1,277 (58) (323) (437) (2) 580 (Charge-offs), net recoveries — — — — — — — — Ending balance $ 525 $ 1,099 $ 2,126 $ 55 $ 471 $ 122 $ 32 $ 4,430 Year Ended December 31, 2021 Agricultural Commercial and Real Estate: Real Estate: Real Estate: Real Estate: Other Total (Amounts In Thousands) ACL for off-balance sheet credit exposures: Beginning balance $ — $ — $ — $ — $ — $ — $ — $ — Impact of adopting ASC 326 385 1,585 736 180 471 212 15 3,584 Credit loss (benefit) expense (2) (467) 113 (67) 323 347 19 266 (Charge-offs), net recoveries — — — — — — — — Ending balance $ 383 $ 1,118 $ 849 $ 113 $ 794 $ 559 $ 34 $ 3,850 Credit loss expense (benefit) for off-balance sheet credit exposures is included in credit loss expense (benefit) on the consolidated statement of income for the years ended December 31, 2023, 2022 and 2021. Management regularly reviews loans in the portfolio to assess credit quality indicators and to determine appropriate loan classification and grading in accordance with applicable bank regulations. The Company's risk rating methodology assigns risk ratings ranging from 1 to 6, where a higher rating represents higher risk. The Company differentiates its lending portfolios into loans sharing common risk characteristics for which expected credit loss is measured on a pool basis and loans not sharing common risk characteristics for which credit loss is measured individually. The below are descriptions of the credit quality indicators: Excellent – Excellent rated loans are prime quality loans covered by highly liquid collateral with generous margins or supported by superior current financial conditions reflecting substantial net worth, relative to total credit extended, and based on assets of a stable and non-speculative nature whose values can be readily verified. Identified repayment source or cash flow is abundant and assured. Loans are secured with cash, cash equivalents, or collateral with very low loan to values. The borrower would qualify for unsecured debt and guarantors provide excellent secondary support to the relationship. The borrower has a long-term relationship with Hills Bank, maintains high deposit balances and has an established payment history with Hills Bank and an established business in an established industry. Good – Good rated loans are adequately secured by readily marketable collateral or good financial condition characterized by liquidity, flexibility and sound net worth. Loans are supported by sound primary and secondary payment sources and timely and accurate financial information. The relationship is not quite as strong as a borrower that is assigned an excellent rating but still has a very strong liquidity position, low leverage, and track record of strong performance. These loans have a strong collateral position with limited risk to bank capital. The collateral will not materially lose value in a distressed liquidation. Guarantors provide additional secondary support to mitigate possible bank losses. The borrower has a long-term relationship with Hills Bank with an established track record of payments; loans with shorter remaining loan amortization; deposit balances are consistent; loan payments could be made from cash reserves in the interim period; and source of income is coming from a stable industry. Satisfactory – Satisfactory rated loans are loans to borrowers of average financial means not especially vulnerable to changes in economic or other circumstances, where the major support for the extension is sufficient collateral of a marketable nature, and the primary source of repayment is seen to be clear and adequate. The borrower's financial performance is consistent, ratios and trends are positive and the primary repayment source can clearly be identified and supported with acceptable financial information. The loan relationship could be vulnerable to changes in economic or industry conditions but have the ability to absorb unexpected issues. The loan collateral coverage is considered acceptable and guarantors can provide financial support but net worth might not be as liquid as a 1 or 2 rated relationship. The borrower has an established relationship with Hills Bank. The relationship is making timely loan payments, any operating line is revolving and deposit balances are positive with limited to no overdrafts. Management and industry is considered stable. Monitor – Monitor rated loans are identified by management as warranting special attention for a variety of reasons that may bear on ultimate collectability. This may be due to adverse trends, a particular industry, loan structure, or repayment that is dependent on projections, or a one-time occurrence . The relationship l iquidity levels are minimal and the borrower’s leverage position is brought into question. The primary repayment source is showing signs of being stressed or is not proven. If the borrower performs as planned, the loan will be repaid. The collateral coverage is still considered acceptable but there might be some concern with the type of real estate securing the debt or highly dependent on chattel assets. Some loans may be better secured than others. Guarantors still provide some support but there is not an abundance of financial strength supporting the guaranty. A monitor credit may be appropriate when the borrower is experiencing rapid growth which is impacting liquidity levels and increasing debt levels. Other attributes to consider would include if the business is a start-up or newly acquired, if the relationship has significant financing relationships with other financial institutions, the quality of financial information being received, management depth of the company, and changes to the business model. The track history with Hills Bank has some deficiencies such as slow payments or some overdrafts. Special Mention – Special mention rated loans are supported by a marginal payment capacity and are marginally protected by collateral. There are identified weaknesses that if not monitored and corrected may adversely affect the Company’s credit position. A special mention credit would typically have a weakness in one of the general categories (cash flow, collateral position or payment history) but not in all categories. Potential indicators of a special mention would include past due payments, overdrafts, management issues, poor financial performance, industry issues, or the need for additional short-term borrowing. The ability to continue to make payments is in question; there are “red flags” such as past due payments, non- revolving credit lines, overdrafts, and the inability to sell assets. The borrower is experiencing delinquent taxes, legal issues, etc., obtaining financial information has become a challenge, collateral coverage is marginal at best, and the value and condition could be brought into question. Collateral document deficiencies have been noted and if not addressed, could become material. Guarantors provide minimal support for this relationship. The credit may include an action plan or follow up established in the asset quality process. There is a change in the borrower’s communication pattern. Industry issues may be impacting the relationship. Adverse credit scores or history of payment deficiencies could be noted. Substandard – Substandard loans are not adequately supported by the paying capacity of the borrower and may be inadequately collateralized. These loans have a well-defined weakness or weaknesses. Full repayment of the loan(s) according to the original terms and conditions is in question or not expected. For these loans, it is more probable than not that the Company could sustain some loss if the deficiency(ies) is not corrected. There are identified shortfalls in the primary repayment source such as carry over debt, past due payments, and overdrafts. Obtaining quality and timely financial information is a weakness. The loan is under secured with exposure that could impact bank capital. It appears the liquidation of collateral has become the repayment source. The collateral may be difficult to foreclose or have little to no value. Collateral documentation deficiencies have been noted during the review process. Guarantor(s) provide minimal to no support of the relationship. The borrower’s communication with the Bank continues to decrease and the borrower is not addressing the situation. There is some concern about the borrower’s ability and willingness to repay the loans. Problems may be the result of external issues such as economic or industry related issues. The following tables present the credit quality indicators and origination years by type of loan in each category as of December 31, 2023 and 2022 (amounts in thousands): Agricultural December 31, 2023 2023 2022 2021 2020 2019 Prior Revolving Loans Amortized Cost Basis Total Grade: Excellent $ 292 $ 749 $ — $ 94 $ 10 $ — $ 6,067 $ 7,212 Good 3,555 2,318 359 562 377 2 10,479 17,652 Satisfactory 8,412 8,787 2,706 1,644 430 153 32,552 54,684 Monitor 4,624 2,630 687 425 252 758 15,510 24,886 Special Mention 1,275 1,148 171 34 10 — 1,846 4,484 Substandard 1,268 331 159 — 377 — 4,733 6,868 Total $ 19,426 $ 15,963 $ 4,082 $ 2,759 $ 1,456 $ 913 $ 71,187 $ 115,786 Current period gross write-offs $ 56 $ 416 $ — $ — $ — $ — 309 $ 781 Commercial and Financial December 31, 2023 2023 2022 2021 2020 2019 Prior Revolving Loans Amortized Cost Basis Total Grade: Excellent $ 3,163 $ 445 $ 411 $ 474 $ — $ — $ 3,003 $ 7,496 Good 8,655 11,491 5,304 1,654 189 103 19,385 46,781 Satisfactory 52,177 31,977 16,571 6,168 2,485 1,009 66,021 176,408 Monitor 14,711 14,008 5,152 3,957 477 44 23,418 61,767 Special Mention 6,355 1,775 429 247 57 6 1,425 10,294 Substandard 1,673 511 643 209 317 370 721 4,444 Total $ 86,734 $ 60,207 $ 28,510 $ 12,709 $ 3,525 $ 1,532 $ 113,973 $ 307,190 Current period gross write-offs $ 1,878 $ 261 $ 181 $ 136 $ 122 $ 10 626 $ 3,214 Real Estate: Construction, 1 to 4 Family Residential December 31, 2023 2023 2022 2021 2020 2019 Prior Revolving Loans Amortized Cost Basis Total Grade: Excellent $ — $ — $ — $ — $ — $ — $ 4 $ 4 Good 497 1,347 — — — — 12,548 14,392 Satisfactory 3,043 404 — — — — 31,228 34,675 Monitor 3,490 — — — — — 18,308 21,798 Special Mention 506 — — — — — 2,967 3,473 Substandard 560 4,851 — — — — 502 5,913 Total $ 8,096 $ 6,602 $ — $ — $ — $ — $ 65,557 $ 80,255 Current period gross write-offs $ 149 $ 1,019 $ — $ — $ — $ — 234 $ 1,402 Real Estate: Construction, Land Development and Commercial December 31, 2023 2023 2022 2021 2020 2019 Prior Revolving Loans Amortized Cost Basis Total Grade: Excellent $ — $ 250 $ — $ — $ — $ 106 $ 1,292 $ 1,648 Good 3,704 651 305 947 — 199 10,321 16,127 Satisfactory 17,198 9,379 7,540 517 274 1,104 176,540 212,552 Monitor 16,786 1,946 1,083 162 — — 51,842 71,819 Special Mention 1,713 223 117 — — — 2,177 4,230 Substandard 2,700 3,774 — 956 — 11 61 7,502 Total $ 42,101 $ 16,223 $ 9,045 $ 2,582 $ 274 $ 1,420 $ 242,233 $ 313,878 Current period gross write-offs $ 456 $ 187 $ — $ 9 $ — $ — 12 $ 664 Real Estate: Mortgage, Farmland December 31, 2023 2023 2022 2021 2020 2019 Prior Revolving Loans Amortized Cost Basis Total Grade: Excellent $ 1,966 $ 4,469 $ 1,928 $ 177 $ — $ — $ 100 $ 8,640 Good 7,244 21,882 11,016 7,206 964 977 7,006 56,295 Satisfactory 37,415 52,580 37,032 16,537 3,063 8,213 15,985 170,825 Monitor 6,256 14,840 3,353 4,452 270 1,242 1,586 31,999 Special Mention 2,073 835 1,719 108 224 — 2,807 7,766 Substandard 3,793 1,681 — — — 165 — 5,639 Total $ 58,747 $ 96,287 $ 55,048 $ 28,480 $ 4,521 $ 10,597 $ 27,484 $ 281,164 Current period gross write-offs $ 21 $ — $ — $ — $ — $ — — $ 21 Real Estate: Mortgage, 1 to 4 Family First Liens December 31, 2023 2023 2022 2021 2020 2019 Prior Revolving Loans Amortized Cost Basis Total Grade: Excellent $ 446 $ 1,405 $ 1,165 $ 338 $ — $ 661 $ — $ 4,015 Good 11,907 20,471 4,704 7,481 1,656 11,012 5,499 62,730 Satisfactory 196,885 312,473 178,678 121,112 44,683 134,698 14,328 1,002,857 Monitor 15,328 43,289 15,338 17,706 2,993 11,122 9,115 114,891 Special Mention 2,585 5,752 4,145 1,515 993 4,533 794 20,317 Substandard 1,531 2,368 3,966 2,556 1,392 4,482 191 16,486 Total $ 228,682 $ 385,758 $ 207,996 $ 150,708 $ 51,717 $ 166,508 $ 29,927 $ 1,221,296 Current period gross write-offs $ — $ 120 $ 25 $ 46 $ 14 $ 31 1 $ 237 Real Estate: Mortgage, 1 to 4 Family Junior Liens December 31, 2023 2023 2022 2021 2020 2019 Prior Revolving Loans Amortized Cost Basis Total Grade: Excellent $ — $ — $ — $ 2 $ — $ — $ — $ 2 Good 86 259 185 430 86 461 4,031 5,538 Satisfactory 10,921 13,280 9,008 6,818 3,563 8,224 78,798 130,612 Monitor 466 582 303 482 406 92 3,120 5,451 Special Mention 77 199 257 169 14 155 771 1,642 Substandard 86 51 185 53 16 155 733 1,279 Total $ 11,636 $ 14,371 $ 9,938 $ 7,954 $ 4,085 $ 9,087 $ 87,453 $ 144,524 Current period gross write-offs $ 24 $ 34 $ 77 $ 25 $ 15 $ 44 11 $ 230 Real Estate: Mortgage, Multi-Family December 31, 2023 2023 2022 2021 2020 2019 Prior Revolving Loans Amortized Cost Basis Total Grade: Excellent $ — $ 5,806 $ 2,992 $ 3,093 $ — $ 113 $ — $ 12,004 Good 29,175 49,599 14,879 22,335 — 8,110 2,119 126,217 Satisfactory 30,113 71,890 60,229 22,233 1,256 13,816 17,688 217,225 Monitor 26,456 26,082 20,583 22,276 162 1,141 1,032 97,732 Special Mention — 1,927 906 191 — — 5,525 8,549 Substandard 169 7,999 78 — — — 1,036 9,282 Total $ 85,913 $ 163,303 $ 99,667 $ 70,128 $ 1,418 $ 23,180 $ 27,400 $ 471,009 Current period gross write-offs $ — $ 83 $ 18 $ — $ — $ — — $ 101 Real Estate: Mortgage, Commercial December 31, 2023 2023 2022 2021 2020 2019 Prior Revolving Loans Amortized Cost Basis Total Grade: Excellent $ 1,469 $ 1,519 $ 555 $ 16,733 $ — $ 570 $ — $ 20,846 Good 7,293 19,233 17,928 16,978 2,332 3,467 12,937 80,168 Satisfactory 31,567 39,024 48,551 38,915 8,830 13,642 40,044 220,573 Monitor 10,862 30,376 14,892 12,059 297 8,480 5,698 82,664 Special Mention 494 1,127 828 544 — 1,006 993 4,992 Substandard 244 755 2,270 2,495 605 88 970 7,427 Total $ 51,929 $ 92,034 $ 85,024 $ 87,724 $ 12,064 $ 27,253 $ 60,642 $ 416,670 Current period gross write-offs $ 7 $ — $ 761 $ — $ — $ — — $ 768 Loans to Individuals December 31, 2023 2023 2022 2021 2020 2019 Prior Revolving Loans Amortized Cost Basis Total Grade: Excellent $ — $ — $ — $ — $ — $ — $ — $ — Good 150 6 — — 5 — 2 163 Satisfactory 27,480 6,715 3,064 1,154 272 97 257 39,039 Monitor 358 178 34 4 — — 2 576 Special Mention 62 115 46 — — — 1 224 Substandard 117 18 6 — — 60 2 203 Total $ 28,167 $ 7,032 $ 3,150 $ 1,158 $ 277 $ 157 $ 264 $ 40,205 Current period gross write-offs $ 1,064 $ 101 $ 33 $ 11 $ 7 $ — 3 $ 1,219 Obligations of State and Political Subdivisions December 31, 2023 2023 2022 2021 2020 2019 Prior Revolving Loans Amortized Cost Basis Total Grade: Excellent $ — $ — $ — $ — $ — $ 4,543 $ — $ 4,543 Good — — — 1,752 — 7,064 — 8,816 Satisfactory 1,381 2,306 787 2,355 1,141 12,959 5,311 26,240 Monitor — 331 — — 290 606 — 1,227 Special Mention — — — 289 159 — — 448 Substandard — 107 — — — 2,030 3,035 5,172 Total $ 1,381 $ 2,744 $ 787 $ 4,396 $ 1,590 $ 27,202 $ 8,346 $ 46,446 Current period gross write-offs $ — $ — $ — $ — $ — $ — — $ — Agricultural December 31, 2022 2022 2021 2020 2019 2018 Prior Revolving Loans Amortized Cost Basis Total Grade: Excellent $ 395 $ — $ 199 $ 20 $ 3 $ — $ 4,196 $ 4,813 Good 3,823 550 1,003 427 23 13 9,671 15,510 Satisfactory 17,417 4,144 2,659 855 1,250 48 24,233 50,606 Monitor 12,835 1,885 1,770 891 272 225 19,623 37,501 Special Mention — — — — — — 62 62 Substandard 1,450 — 278 59 166 — 2,260 4,213 Total $ 35,920 $ 6,579 $ 5,909 $ 2,252 $ 1,714 $ 286 $ 60,045 $ 112,705 Commercial and Financial December 31, 2022 2022 2021 2020 2019 2018 Prior Revolving Loans Amortized Cost Basis Total Grade: Excellent $ 1,644 $ 690 $ 691 $ — $ 176 $ — $ 8,404 $ 11,605 Good 14,733 6,854 2,504 546 105 1,059 15,836 41,637 Satisfactory 57,920 24,028 11,139 4,339 1,979 356 53,618 153,379 Monitor 16,153 7,570 6,031 1,172 260 1 24,434 55,621 Special Mention 1,201 343 278 196 29 391 668 3,106 Substandard 746 477 291 68 — — 2,638 4,220 Total $ 92,397 $ 39,962 $ 20,934 $ 6,321 $ 2,549 $ 1,807 $ 105,598 $ 269,568 Real Estate: Construction, 1 to 4 Family Residential December 31, 2022 2022 2021 2020 2019 2018 Prior Revolving Loans Amortized Cost Basis Total Grade: Excellent $ — $ — $ — $ — $ — $ — $ — $ — Good 322 — — — — — 21,467 21,789 Satisfactory 1,962 328 — — — — 47,229 49,519 Monitor 775 182 — — — — 19,886 20,843 Special Mention — — — — — — 38 38 Substandard — 105 — — — — 114 219 Total $ 3,059 $ 615 $ — $ — $ — $ — $ 88,734 $ 92,408 Real Estate: Construction, Land Development and Commercial December 31, 2022 2022 2021 2020 2019 2018 Prior Revolving Loans Amortized Cost Basis Total Grade: Excellent $ 375 $ — $ — $ — $ — $ 127 $ 1,424 $ 1,926 Good 2,383 958 947 — — 221 18,349 22,858 Satisfactory 23,004 7,222 1,191 311 251 828 90,511 123,318 Monitor 8,121 4,788 119 6 33 71 27,551 40,689 Special Mention — — — — — — — — Substandard 7,043 191 53 — — — 162 7,449 Total $ 40,926 $ 13,159 $ 2,310 $ 317 $ 284 $ 1,247 $ 137,997 $ 196,240 Real Estate: Mortgage, Farmland December 31, 2022 2022 2021 2020 2019 2018 Prior Revolving Loans Amortized Cost Basis Total Grade: Excellent $ 4,058 $ 58 $ 261 $ 68 $ — $ 4 $ 115 $ 4,564 Good 24,552 13,966 7,541 1,582 846 917 7,034 56,438 Satisfactory 47,617 41,878 20,908 3,628 5,258 8,184 11,927 139,400 Monitor 24,754 5,803 5,440 3,478 887 1,221 8,992 50,575 Special Mention 4,284 96 112 — — 15 — 4,507 Substandard 539 — — 60 307 180 — 1,086 Total $ 105,804 $ 61,801 $ 34,262 $ 8,816 $ 7,298 $ 10,521 $ 28,068 $ 256,570 Real Estate: Mortgage, 1 to 4 Family First Liens December 31, 2022 2022 2021 2020 2019 2018 Prior Revolving Loans Amortized Cost Basis Total Grade: Excellent $ 1,507 $ 450 $ 352 $ — $ 6 $ 360 $ — $ 2,675 Good 23,270 5,522 8,346 1,342 2,391 10,401 4,688 55,960 Satisfactory 369,706 201,488 142,417 52,727 47,736 124,754 14,992 953,820 Monitor 29,274 20,868 19,766 3,624 4,546 10,638 6,823 95,539 Special Mention 903 1,216 2,058 1,048 952 2,844 463 9,484 Substandard 1,756 2,086 2,419 833 1,690 3,980 747 13,511 Total $ 426,416 $ 231,630 $ 175,358 $ 59,574 $ 57,321 $ 152,977 $ 27,713 $ 1,130,989 Real Estate: Mortgage, 1 to 4 Family Junior Liens December 31, 2022 2022 2021 2020 2019 2018 Prior Revolving Loans Amortized Cost Basis Total Grade: Excellent $ 23 $ — $ 7 $ — $ — $ — $ 32 $ 62 Good 493 189 465 91 — 527 2,023 3,788 Satisfactory 15,543 10,915 7,921 4,523 4,822 7,024 64,649 115,397 Monitor 248 244 507 83 286 188 2,442 3,998 Special Mention 114 134 214 37 12 120 72 703 Substandard 122 69 198 87 57 47 423 1,003 Total $ 16,543 $ 11,551 $ 9,312 $ 4,821 $ 5,177 $ 7,906 $ 69,641 $ 124,951 Real Estate: Mortgage, Multi-Family December 31, 2022 2022 2021 2020 2019 2018 Prior Revolving Loans Amortized Cost Basis Total Grade: Excellent $ 6,162 $ 3,123 $ 3,018 $ — $ — $ 292 $ — $ 12,595 Good 14,175 23,485 26,302 — — 8,538 1,362 73,862 Satisfactory 97,449 85,441 26,513 2,355 471 14,295 10,604 237,128 Monitor 44,719 26,633 26,252 169 — 1,201 6,219 105,193 Special Mention 8,174 — — — — — — 8,174 Substandard — — — — — — — — Total $ 170,679 $ 138,682 $ 82,085 $ 2,524 $ 471 $ 24,326 $ 18,185 $ 436,952 Real Estate: Mortgage, Commercial December 31, 2022 2022 2021 2020 2019 2018 Prior Revolving Loans Amortized Cost Basis Total Grade: Excellent $ 1,946 $ 576 $ 21,269 $ — $ — $ 1,145 $ — $ 24,936 Good 19,682 23,000 14,286 2,026 1,271 4,413 11,689 76,367 Satisfactory 61,055 61,844 38,772 10,590 8,255 14,568 21,933 217,017 Monitor 22,542 13,111 21,909 3,318 1,515 8,212 7,089 77,696 Special Mention — 3,298 779 — — — 689 4,766 Substandard 259 513 927 75 190 96 — 2,060 Total $ 105,484 $ 102,342 $ 97,942 $ 16,009 $ 11,231 $ 28,434 $ 41,400 $ 402,842 Loans to Individuals December 31, 2022 2022 2021 2020 2019 2018 Prior Revolving Loans Amortized Cost Basis Total Grade: Excellent $ 24 $ — $ — $ — $ — $ — $ — $ 24 Good 47 — — 16 — — 2 65 Satisfactory 14,053 6,091 2,647 869 335 11,722 133 35,850 Monitor 253 146 49 5 24 — 1 478 Special Mention 88 34 5 9 — — — 136 Substandard 45 36 3 2 4 30 2 122 Total $ 14,510 $ 6,307 $ 2,704 $ 901 $ 363 $ 11,752 $ 138 $ 36,675 Obligations of State and Political Subdivisions December 31, 2022 2022 2021 2020 2019 2018 Prior Revolving Loans Amortized Cost Basis Total Grade: Excellent $ — $ — $ — $ — $ — $ 4,816 $ — $ 4,816 Good — — 1,870 — — 8,342 — 10,212 Satisfactory 2,224 820 1,961 1,492 573 15,677 8,848 31,595 Monitor 344 — 830 181 99 136 — 1,590 Special Mention — — — — — — — — Substandard — — — — — — — — Total $ 2,568 $ 820 $ 4,661 $ 1,673 $ 672 $ 28,971 $ 8,848 $ 48,213 Past due loans as of December 31, 2023 and 2022 were as follows: 30 - 59 Days 60 - 89 Days 90 Days Total Past Current Total Accruing Loans (Amounts In Thousands) December 31, 2023 Agricultural $ 801 $ — $ — $ 801 $ 114,985 $ 115,786 $ — Commercial and financial 1,345 1,752 384 3,481 303,709 307,190 — Real estate: Construction, 1 to 4 family residential 433 — 5,411 5,844 74,411 80,255 — Construction, land development and commercial 730 — 7,953 8,683 305,195 313,878 30 Mortgage, farmland — 183 — 183 280,981 281,164 — Mortgage, 1 to 4 family first liens 13,344 3,047 2,720 19,111 1,202,185 1,221,296 515 Mortgage, 1 to 4 family junior liens 519 20 5 544 143,980 144,524 — Mortgage, multi-family 1,869 — 7,685 9,554 461,455 471,009 — Mortgage, commercial 875 416 — 1,291 415,379 416,670 — Loans to individuals 341 31 — 372 39,833 40,205 — Obligations of state and political subdivisions — — — — 46,446 46,446 — $ 20,257 $ 5,449 $ 24,158 $ 49,864 $ 3,388,559 $ 3,438,423 $ 545 30 - 59 Days 60 - 89 Days 90 Days Total Past Current Total Accruing Loans (Amounts In Thousands) December 31, 2022 Agricultural $ 314 $ — $ — $ 314 $ 112,391 $ 112,705 $ — Commercial and financial 421 132 6 559 269,009 269,568 — Real estate: Construction, 1 to 4 family residential — — 105 105 92,303 92,408 — Construction, land development and commercial — 1,183 191 1,374 194,866 196,240 — Mortgage, farmland 24 162 60 246 256,324 256,570 — Mortgage, 1 to 4 family first liens 3,421 45 3,029 6,495 1,124,494 1,130,989 553 Mortgage, 1 to 4 family junior liens 473 19 8 500 124,451 124,951 — Mortgage, multi-family — — — — 436,952 436,952 — Mortgage, commercial 247 — 75 322 402,520 402,842 — Loans to individuals 314 53 — 367 36,308 36,675 — Obligations of state and political subdivisions — — — — 48,213 48,213 — $ 5,214 $ 1,594 $ 3,474 $ 10,282 $ 3,097,831 $ 3,108,113 $ 553 The Company does not have a significant amount of loans that are past due less than 90 days where there are serious doubts as to the ability of the borrowers to comply with the loan repayment terms. Accruing loans past due 90 days or more decreased $0.01 million from December 31, 2022 to December 31, 2023. As of December 31, 2023 and 2022, accruing loans past due 90 days or more were 0.02% and 0.02% of total loans, respectively. The average balance of the accruing loans past due 90 days or more decreased in 2023 as compared to 2022. The average 90 days or more past due accruing loan balance per loan was $0.08 million as of December 31, 2023 compared to $0.14 million as of December 31, 2022. The loans 90 days or more past due and still accruing are believed to be adequately collateralized. Loans are placed on nonaccrual status when management believes the collection of future principal and interest is not reasonably assured. Certain nonaccrual and TDR loan information by loan type at December 31, 2023 and 2022 was as follows: December 31, 2023 December 31, 2022 Nonaccrual Interest income recognized on non-accrual Accruing loans Nonaccrual Interest income recognized on non-accrual Accruing loans TDR (Amounts In Thousands) (Amounts In Thousands) Agricultural $ — $ — $ — $ — $ — $ — $ 20 Commercial and financial 524 — — 265 — — 1,124 Real estate: Construction, 1 to 4 family residential 5,505 — — 105 — — — Construction, land development and commercial 8,049 — 30 191 — — — Mortgage, farmland — — — 623 — — 1,039 Mortgage, 1 to 4 family first liens 5,805 — 515 4,550 — 553 1,156 Mortgage, 1 to 4 family junior liens 221 — — 175 — — 19 Mortgage, multi-family 7,685 — — — — — 620 Mortgage, commercial 3,099 — — 906 — — 1,927 Loans to individuals — — — — — — — $ 30,888 $ — $ 545 $ 6,815 $ — $ 553 $ 5,905 (1) There were $1.75 million of TDR loans included within nonaccrual loans as of December 31, 2022. The increase in nonaccrual loans as of December 31, 2023 compared to December 31, 2022 is primarily due to two significant relationships accounting for approximately 94% of the increase. As of December 31, 2023, nonaccrual loans had no ACL allocation recorded except for $0.10 million recorded for 1 to 4 family first lien mortgages. As of December 31, 2022, nonaccrual loans had ACL allocations as follows: $0.04 million for 1 to 4 family first lien mortgages and $0.06 for 1 to 4 family construction loans. The Company may modify the terms of a loan to maximize the collection of amounts due. Such a modification was considered a troubled debt restructuring (“TDR”) prior to adoption of ASU 2022-02 on January 1, 2023. In most cases, the modification is a reduction in interest rate, conversion to interest only payments or an extension of the maturity date. The borrower is experiencing financial difficulties or is expected to experience financial difficulties in the near-term, so a concessionary modification is granted to the borrower that would otherwise not be considered. TDR loans accrue interest as long as the borrower complies with the revised terms and conditions and has demonstrated repayment performance at a level commensurate with the modified terms over several payment cycles. Below is a summary of information for TDR loans as of December 31, 2022: December 31, 2022 Number of Recorded Commitments (Dollar Amounts In Thousands) Agricultural 1 $ 20 $ 100 Commercial and financial 11 1,379 49 Real estate: Construction, 1 to 4 family residential 1 105 — Construction, land development and commercial 1 191 — Mortgage, farmland 4 1,578 — Mortgage, 1 to 4 family first liens 8 1,156 — Mortgage, 1 to 4 family junior liens 1 19 — Mortgage, multi-family 1 620 — Mortgage, commercial 9 2,584 — Loans to individuals — — — 37 $ 7,652 $ 149 A summary of TDR loans that were modified during the year ended December 31, 2022 was as follows: December 31, 2022 Number of Pre-modification Post-modification ( Dollar Amounts In Thousands) Agricultural — $ — $ — Commercial and financial 2 1,032 1,032 Real estate: Construction, 1 to 4 family residential 1 105 105 Construction, land development and commercial 1 191 191 Mortgage, farmland 2 1,021 1,021 Mortgage, 1 to 4 family first liens — — — Mortgage, 1 to 4 family junior liens — — — Mortgage, multi-family — — — Mortgage, commercial 1 274 274 Loans to individuals — — — 7 $ 2,623 $ 2,623 . The Company allocated $0.06 million of allowance for TDR loans and had commitments to lend $0.15 million in additional borrowings to restructured loan customers as of December 31, 2022. These commitments were in the normal course of business. The additional borrowings were not used to facilitate payments on these loans. The modifications of the terms of loans performed during the year ended December 31, 2022 included extensions of the maturity date. There were no TDR loans modified that were in payment default (defined as past due 90 days or more) during the year ended December 31, 2022. The allowance for credit losses incorporates an estimate of lifetime expected credit losses and is recorded on each asset upon asset origination or acquisition. The starting point for the estimate of the allowance for credit losses is historical loss information, which includes losses from modifications of receivables to borrowers experiencing financial difficulty. An assessment of whether a borrower is experiencing financial difficulty is made on the date of a modification. Because the effect of most modifications made to borrowers experiencing financial difficulty is already included in the allowance for credit losses because of the measurement methodologies used to estimate the allowance, a change to the allowance for credit losses is generally not recorded upon modification. In some cases, the Company will modify a certain loan by providing multiple types of concessions. Typically, one type of concession, such as a term extension, is granted initially. If the borrower continues to experience financial difficulty, another concession, such as principal forgiveness, may be granted. The following table shows the amortized cost basis at the end of the reporting period of the loans modified to borrowers experiencing financial difficulty, disaggregated by class of financing receivable and type of concession granted (numbers in thousands): Loan Modifications Made to Borrowers Experiencing Financial Difficulty Term Extension Amortized Cost Basis at December 31, 2023 % of Total Class of Financing Receivable Loan Type Mortgage, Farmland $ 1,219 0.43% Agricultural 2,556 2.21% Mortgage, commercial 312 0.07% Total $ 4,087 The following table describes the financial effect of the modifications made to borrowers experiencing financial difficulty: Term Extension Loan Type Financial Effect Mortgage, Farmland Added a weighted-average 5.3 years to the life of loans, which reduced monthly payment amounts for the borrowers. Agricultural A

Property and Equipment

Property and Equipment	12 Months Ended
	Dec. 31, 2023
Property, Plant and Equipment [Abstract]
Property and Equipment	Property and Equipment The major classes of property and equipment and the total accumulated depreciation are as follows: December 31, 2023 2022 (Amounts In Thousands) Land $ 11,266 $ 11,266 Buildings and improvements 41,223 38,923 Furniture and equipment 42,694 41,999 95,183 92,188 Less accumulated depreciation 60,953 58,670 Net $ 34,230 $ 33,518

Leases

Leases	12 Months Ended
	Dec. 31, 2023
Leases [Abstract]
Leases	Leases The Bank leases branch offices, parking facilities and certain equipment under operating leases. The leases have remaining lease terms of 1 year to 10.5 years, some of which include options to extend the leases for up to 10 years, and some of which include options to terminate the leases within 1 year. As the options are reasonably certain to be exercised, they are recognized as part of the right-of-use assets and lease liabilities. For the years ended December 31, 2023 and 2022, total operating lease expense was $0.50 million and $0.58 million, respectively, and is included in occupancy expenses in the consolidated statement of income. Included in this were $0.43 million and $0.50 million of operating lease costs, respectively, $0.03 million and $0.03 million of short term lease costs, respectively, and $0.04 million and $0.05 million of variable lease costs, respectively. For the years ended December 31, 2023 and 2022, cash paid for amounts included in the measurement of operating lease liabilities was $0.42 million and $0.50 million, respectively, and right-of-use assets obtained in exchange for lease obligations was $0.31 million and none, respectively. As of December 31, 2023 and 2022, operating lease right-of-use assets included in other assets other liabilities As of December 31, 2023, maturities of lease liabilities were as follows: Year ending December 31: (Amounts In Thousands) 2024 329 2025 332 2026 335 2027 333 2028 295 Thereafter 984 Total lease payments 2,608 Less imputed interest (385) Total operating lease liabilities $ 2,223

Interest-Bearing Deposits

Interest-Bearing Deposits	12 Months Ended
	Dec. 31, 2023
Interest-Bearing Deposit Liabilities [Abstract]
Interest-Bearing Deposits	Interest - Bearing Deposits A summary of these deposits is as follows: December 31, 2023 2022 (Amounts In Thousands) NOW and other demand $ 783,337 $ 948,322 Savings 1,021,126 1,196,686 Time, $250,000 and over 200,377 88,808 Other time 677,542 476,101 $ 2,682,382 $ 2,709,917 Brokered deposits totaled $24.22 million and $31.74 million as of December 31, 2023 and 2022, respectively, with an average interest rate of 5.35% and 2.60% as of December 31, 2023 and 2022, respectively. As of December 31, 2023, brokered deposits of $24.22 million are included in savings deposits. At December 31, 2022, brokered deposits of $31.74 million were included in savings deposits . Time deposits have a maturity as follows: December 31, 2023 2022 (Amounts In Thousands) Due in one year or less $ 806,638 $ 257,239 Due after one year through two years 45,890 246,763 Due after two years through three years 13,237 40,144 Due after three years through four years 11,095 14,933 Due over four years 1,059 5,830 $ 877,919 $ 564,909

Short-term Borrowings

Short-term Borrowings	12 Months Ended
	Dec. 31, 2023
Short-Term Debt [Abstract]
Short-term Borrowings	Short-term Borrowings The following table sets forth selected information for other borrowings each of which having a maturity of less than one year: December 31, 2023 2022 (Amounts In Thousands) Federal funds purchased, interest rates 4.50% to 4.85% $ — $ 82,061 Bank Term Funding Program, interest rates 4.83% 219,000 — The Company has federal funds lines available totaling $175.00 million and $77.94 million from multiple correspondent banking relationships as of December 31, 2023 and 2022, respectively, that is secured by available for sale securities. The weighted average interest rate on these borrowings outstanding as of December 31, 2023 and 2022 was 5.31% and 4.72%, respectively. The Company has a bank term funding program line available totaling $81.33 million as of December 31, 2023 that is secured by available for sale securities. The weighted average interest rate on these borrowings outstanding as of December 31, 2023 was 4.68%. The Company also has availability to borrow from the Federal Reserve Bank Discount Window of $100 million as of December 31, 2023 that is secured by available for sale securities.

Federal Home Loan Bank Borrowin

Federal Home Loan Bank Borrowings	12 Months Ended
	Dec. 31, 2023
Federal Home Loan Banks [Abstract]
Federal Home Loan Bank Borrowings	Federal Home Loan Bank Borrowings As of December 31, 2023 and 2022, the borrowings were as follows: 2023 2022 (Effective interest rates as of December 31, 2023) (Amounts In Thousands) Overnight borrowing, 4.60% $ — $ 40,000 Due 2024, 5.49 to 5.66 296,648 — $ 296,648 $ 40,000 On December 21, 2021 the Company paid $105.00 million in FHLB Borrowings due in 2025 through 2027. Fees incurred with the 2021 prepayments were $7.69 million and were recorded in other noninterest expenses. To participate in the FHLB advance program, the Company is required to have an investment in FHLB stock. The Company’s investment in FHLB stock was $15.75 million and $6.46 million at December 31, 2023 and 2022, respectively . Collateral is provided by the Company’s 1 to 4 family residential, commercial and agricultural real estate first mortgages equal to various percentages of the total outstanding notes. The Company has the ability to borrow against 1-4 family first mortgages, agricultural real estate, commercial real estate and multi-family loans totaling $1,078.91 million as of December 31, 2023 and $1,047.91 million as of December 31, 2022 and there was $296.65 million and $40.00 million borrowed against this collateral as of December 31, 2023 and 2022, respectively.

Accumulated Other Comprehensive

Accumulated Other Comprehensive Income	12 Months Ended
	Dec. 31, 2023
Other Comprehensive Income (Loss), Net of Tax [Abstract]
Accumulated Other Comprehensive Income	Accumulated Other Comprehensive (Loss) The components of accumulated other comprehensive income (AOCI), included in stockholders’ equity, are as follows: December 31, 2023 2022 (amounts in thousands) Net unrealized (loss) on available-for-sale securities $ (35,418) $ (54,198) Net unrealized (loss) on derivatives used for cash flow hedges (233) — Tax effect 8,475 13,138 Net-of-tax amount $ (27,176) $ (41,060)

Employee Benefit Plans

Employee Benefit Plans	12 Months Ended
	Dec. 31, 2023
Retirement Benefits [Abstract]
Employee Benefit Plans	Employee Benefit Plans The Company has an Employee Stock Purchase Plan (the “ESPP”). For each quarterly offering period, eligible employees can elect to contribute from 1% to 15% of his or her compensation. The purchase price is the lesser of 90% of the fair market value on the first day of the offering period or the last day of the offering period. The maximum dollar amount any one employee can elect to contribute in a year is $9,000. During the year ended December 31, 2023, 6,550 shares of stock were purchased by employees of the Bank through the ESPP. 6,637 shares of stock were purchased by employees of the Bank through the ESPP for the year ended December 31, 2022. The Company has an Employee Stock Ownership Plan (the "ESOP") to which it makes discretionary cash contributions. The Company's contribution to the ESOP totaled $1.40 million, $1.28 million and $1.27 million for the years ended December 31, 2023, 2022 and 2021, respectively. The 2023, 2022 and 2021 discretionary contribution rate was 4.5% of qualified salaries. In the event a terminated plan participant desires to sell his or her shares of the Company stock, or for certain employees who elect to diversify their account balances, the Company may be required to purchase the shares from the participant at their fair value. To the extent that shares of common stock held by the ESOP are not readily traded, a sponsor must reflect the maximum cash obligation related to those securities outside of stockholders' equity. The Company obtains a quarterly independent appraisal of the shares of stock. As of December 31, 2023 and 2022, the shares held by the ESOP, fair value and maximum cash obligation were as follows: 2023 2022 Shares held by the ESOP 679,592 708,488 Fair value per share $ 66.00 $ 72.00 Maximum cash obligation $ 44,853,000 $ 51,011,000 The Company has a profit-sharing plan with a 401(k) feature, which provides for discretionary annual contributions in amounts to be determined by the Board of Directors. The Company made a 4.50% or $1.40 million contribution to the profit sharing plan for the year ended December 31, 2023. The Company made a 4.50% or $1.28 million contribution to the profit sharing plan for the year ended December 31, 2022. The Company made a 4.50% or $1.27 million contribution to the profit sharing plan for the year ended December 31, 2021. The Company made matching contributions under its 401(k) plan of $0.28 million in 2023, $0.27 million in 2022, and $0.26 million in 2021 and each such amount is included in salaries and employee benefits expense. The Company provides a deferred compensation program for executive officers. This program allows executive officers to elect to defer a portion of their salaried compensation for payment by the Company at a subsequent date. The executive officers can defer up to 30% of their base compensation and up to 100% of any bonus into the deferral plan. Any amount so deferred is credited to the executive officer’s deferred compensation account and converted to units equivalent in value to the fair market value of a share of stock in Hills Bancorporation. The “stock units” are book entry only and do not represent an actual purchase of stock. The executive officer’s account is adjusted each year for dividends paid and the change in the market value of Hills Bancorporation stock. The deferrals and earnings grow tax deferred until withdrawn from the plan. Earnings credited to the individual’s accounts are recorded as compensation expense when earned. The deferred compensation liability is recorded in other liabilities and totals $0.09 million and $0.15 million at December 31, 2023 and 2022, respectively. Expense (income) related to the deferred compensation plan was $(0.01) million for 2023, $0.06 million for 2022 and $0.25 million for 2021 and is included in salaries and employee benefits expense. The Company also provides a deferred compensation program for its Board of Directors. Under the plan, each director may elect to defer up to 50% of such director’s cash compensation from retainers and meeting fees for payment by the Company at a subsequent date. Any amount so deferred is credited to the director’s deferred compensation account and converted to units equivalent in value to the fair market value of a share of stock in Hills Bancorporation. The “stock units” are book entry only and do not represent an actual purchase of stock. The director’s account is adjusted each year for dividends paid and the change in the market value of Hills Bancorporation stock. The deferred compensation liability for the directors’ plan is recorded in other liabilities and totaled $3.58 million and $4.10 million at December 31, 2023 and 2022, respectively. Expense (income) related to the directors’ deferred compensation plan was $(0.26) million for 2023, $0.29 million for 2022 and $0.38 million for 2021 and is included in other noninterest expense. The Company has a Stock Option and Incentive Plan for certain key employees and directors whereby shares of common stock have been reserved for awards in the form of stock options or restricted stock awards. Under the plan, the aggregate number of options and shares granted cannot exceed 250,000 shares. A Stock Option Committee may grant options at prices equal to the fair value of the stock at the date of the grant. Options expire 10 years from the date of the grant. Director options and officers' rights under the plan vest over a five-year period from the date of the grant. The fair value of each option is estimated as of the date of grant using a Black Scholes option pricing model. The expected lives of options granted incorporate historical employee exercise behavior. The risk-free rate for periods that coincide with the expected life of the options is based on the ten year interest rate swap rate as published by the Federal Reserve Bank on the date of issuance. Expected volatility is based on volatility levels of the Company’s peers’ common stock as the Company’s stock has limited trading activity. Expected dividend yield was based on historical dividend rates. Significant assumptions at the date of grant on May 14, 2019 include the risk-free interest rate of 2.39%, expected option life of 7.5 years, expected volatility of 33% and expected dividends of 1.23%. There were no stock options granted in 2023 and 2022. The intrinsic value of options exercised was $0.00 million, $0.26 million and $0.00 million for 2023, 2022 and 2021, respectively. A summary of the stock options is as follows: Number of Shares Weighted- Weighted-Average Aggregate Balance, December 31, 2020 13,025 $ 45.92 4.47 216 Granted — Exercised — Balance, December 31, 2021 13,025 $ 45.92 3.47 288 Granted — Exercised (7,220) Balance, December 31, 2022 5,805 $ 62.00 6.40 58 Granted — Exercised — Balance, December 31, 2023 5,805 $ 62.00 5.40 $ 23 Other pertinent information related to the options outstanding at December 31, 2023 is as follows: Exercise Price Number Outstanding Remaining Contractual Life Number Exercisable 62.00 5,805 65 months — 5,805 — As of December 31, 2023, the outstanding options have a weighted-average exercise price of $62.00 per share and a weighted average remaining contractual term of 5.40 years. There was $0.01 million in unrecognized compensation cost for stock options granted under the plan as of December 31, 2023. The cost is expected to be recognized over a weighted-average period of 0.40 years. As of December 31, 2023, there were zero vested option shares. As of December 31, 2023, 178,073 shares were available for stock options and awards under the 2020 Stock Option and Incentive Plan (2020 Plan). The 2010 Stock Option and Incentive Plan (2010 Plan) was discontinued upon the approval of the 2020 Plan in April 2020. No stock options or stock awards will be issued from the 2010 Plan after April 2020. The Compensation and Incentive Stock Committee is also authorized to grant awards of restricted common stock. A summary of the restricted stock option activity for the year ended December 31, 2023 is as follows: 2020 Stock Option and Incentive Plan 2010 Stock Option and Incentive Plan Number of Shares Weighted Average Grant Date Fair Value Number of Shares Weighted Average Grant Date Fair Value Balance, December 31, 2022 197,245 34,406 Authorization of shares — — Granted 24,393 $67.40 — $0.00 Forfeited 5,221 $67.42 3,620 $62.21 Balance, December 31, 2023 178,073 38,026 The Company authorized the issuance of 24,393 shares in 2022, 18,935 shares in 2022, and 24,513 shares in 2021 to certain employees. The vesting period for these awards is five years and the Bank amortizes the expense on a straight line basis during the vesting period. The expense relating to these awards for the years ended December 31, 2023, 2022 and 2021 was $0.85 million, $0.88 million and $0.92 million, respectively. 10,800, 6,800 and 12,800 shares of the restricted common stock shares awarded in December 31, 2023, 2022 and 2021, are subject to forfeiture upon termination of the employee's employment with the Company within eight years of the award.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2023
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes Income taxes for the years ended December 31, 2023, 2022 and 2021 are summarized as follows: 2023 2022 2021 (Amounts In Thousands) Current: Federal $ 9,575 $ 11,190 $ 10,383 State 2,596 3,231 2,653 Deferred: Federal (2,215) (1,035) 757 State 342 (272) 214 $ 10,298 $ 13,114 $ 14,007 Temporary differences between the amounts reported in the consolidated financial statements and the tax basis of assets and liabilities result in deferred taxes. Deferred tax assets and liabilities at December 31, 2023 and 2022 were as follows: December 31, 2023 2022 (Amounts In Thousands) Deferred income tax assets: Allowance for credit losses $ 11,745 $ 10,045 Deferred compensation and unearned restricted stock 1,671 1,785 Allowance for credit losses on off-balance sheet credit exposures 1,212 1,074 Accrued expenses 932 848 Unrealized losses on investment securities 8,419 13,138 State net operating loss 1,286 1,187 Gross deferred tax assets $ 25,265 $ 28,077 Valuation allowance (1,286) (1,187) Deferred tax asset, net of valuation allowance $ 23,979 $ 26,890 Deferred income tax liabilities: Property and equipment 1,647 1,680 Goodwill 388 395 Prepaid expenses 495 400 Other 178 354 Gross deferred tax liabilities $ 2,708 $ 2,829 Net deferred tax assets $ 21,271 $ 24,061 The Company has recorded a deferred tax asset for the future tax benefits of Iowa net operating loss carry-forwards. The net operating loss carry-forwards are generated by the Company largely from its investment in tax credit real estate properties. The Company is required to file a separate Iowa tax return and cannot be consolidated with the Bank. The net operating loss carry-forwards will expire, if not utilized, between 2024 and 2042. The Company has recorded a valuation allowance to reduce the deferred tax asset attributable to the net operating loss carry-forwards. At December 31, 2023 and 2022, the Company believes it is more likely than not that the Iowa net operating loss carry-forwards will not be realized. A valuation allowance related to the remaining deferred tax assets has not been provided because management believes it is more likely than not that the results of future operations will generate sufficient taxable income to realize the deferred tax assets. The valuation allowance increased by $99,000 and $93,000 for the years ended December 31, 2023 and 2022, respectively. The net change in the deferred income taxes for the years ended December 31, 2023, 2022 and 2021 is reflected in the consolidated financial statements as follows: Year Ended December 31, 2023 2022 2021 (Amounts In Thousands) Consolidated statements of income $ (1,873) $ (1,307) $ 971 Consolidated statements of stockholders' equity 4,663 (13,629) (4,008) $ 2,790 $ (14,936) $ (3,037) Income tax expense for the years ended December 31, 2023, 2022 and 2021 are less than the amounts computed by applying the maximum effective federal income tax rate to the income before income taxes because of the following items: 2023 2022 2021 Amount % Of Amount % Of Amount % Of (Amounts In Thousands) Expected tax expense $ 10,180 21.0 % $ 12,782 21.0 % $ 13,039 21.0 % Tax-exempt interest (1,349) (2.8) (1,216) (2.0) (1,176) (1.9) Interest expense limitation 187 0.4 47 0.1 50 0.1 State income taxes, net of federal income tax benefit 2,321 4.8 2,337 3.8 2,265 3.7 Income tax credits (475) (1.0) (475) (0.8) (475) (0.8) Other (566) (1.2) (361) (0.6) 304 0.5 $ 10,298 21.2 % $ 13,114 21.5 % $ 14,007 22.6 % Federal income tax expense for the years ended December 31, 2023, 2022 and 2021 was computed using the consolidated effective federal tax rate. The Company also recognized income tax expense pertaining to state franchise taxes payable individually by the subsidiary bank. The Company files a consolidated tax return for federal purposes and separate tax returns for the State of Iowa purposes. The tax years ended December 31, 2023, 2022, 2021 and 2020, remain subject to examination by the Internal Revenue Service. For state tax purposes, the tax years ended December 31, 2023, 2022, 2021 and 2020, remain open for examination. There were no material unrecognized tax benefits at December 31, 2023 and December 31, 2022. No interest or penalties on these unrecognized tax benefits has been recorded. As of December 31, 2023, the Company does not anticipate any significant increase or decrease in unrecognized tax benefits during the twelve month period ending December 31, 2024.

Regulatory Capital Requirements

Regulatory Capital Requirements, Restrictions on Subsidiary Dividends and Cash Restrictions	12 Months Ended
	Dec. 31, 2023
Regulatory Capital Requirements, Restrictions on Subsidiary Dividends and Cash Restrictions [Abstract]
Regulatory Capital Requirements, Restrictions on Subsidiary Dividends and Cash Restrictions	Regulatory Capital Requirements, Restrictions on Subsidiary Dividends and Cash Restrictions The Company and the Bank are subject to various regulatory capital requirements administered by the federal and state 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 financial results. Under capital adequacy guidelines and the regulatory frameworks for prompt corrective action, the Company and the Bank must meet specific capital guidelines that involve quantitative measures of their assets, liabilities and certain off-balance-sheet items as calculated under regulatory accounting practices. Capital amounts and classifications of the Company and the Bank are also subject to qualitative judgments by the regulators about components, risk weightings and other factors. Quantitative measures established by the regulations to ensure capital adequacy require the Company and the Bank to maintain minimum amounts and ratios of capital. The Bank uses the Community Bank Leverage Ratio (CBLR) framework as provided for in the Economic Growth, Regulatory Relief and Consumer Protection Act. Under the CBLR framework, the Bank is required to maintain a CBLR of greater than 9%. Management believes that, as of December 31, 2023 and 2022, the Company and the Bank met all capital adequacy requirements to which they are subject. The actual amounts and capital ratios as of December 31, 2023 and 2022, with the minimum regulatory requirements for the Company and Bank are presented below (amounts in thousands): Actual For Capital Adequacy Purposes Amount Ratio Ratio As of December 31, 2023: Company: Community Bank Leverage Ratio $ 539,815 12.77 % 9.00 % Bank: Community Bank Leverage Ratio 541,566 12.82 9.00 Actual For Capital Adequacy Purposes Amount Ratio Ratio As of December 31, 2022: Company: Community Bank Leverage Ratio $ 517,831 13.27 % 9.00 % Bank: Community Bank Leverage Ratio 520,149 13.33 9.00 The ability of the Company to pay dividends to its stockholders is dependent upon dividends paid by the Bank. The Bank is subject to certain statutory and regulatory restrictions on the amount it may pay in dividends. To maintain acceptable capital ratios in the Bank, certain of its retained earnings are not available for the payment of dividends. To maintain a ratio of capital to assets of 9.0%, retained earnings of $161.36 million as of December 31, 2023 are available for the payment of dividends to the Company. The Bank is required to maintain reserve balances in cash or with the Federal Reserve Bank. Reserve balances totaled none as of December 31, 2023 and 2022.

Related Party Transactions

Related Party Transactions	12 Months Ended
	Dec. 31, 2023
Related Party Transactions [Abstract]
Related Party Transactions	Related Party Transactions Certain directors of the Company and the Bank, companies with which the directors are affiliated, and certain principal officers are customers of, and have banking transactions with, the Bank in the ordinary course of business. Such indebtedness has been incurred on substantially the same terms, including interest rates and collateral, as those prevailing at the time for comparable transactions with unrelated persons. The following is an analysis of the changes in the loans to related parties during the years ended December 31, 2023 and 2022: Year Ended December 31, 2023 2022 (Amounts In Thousands) Balance, beginning $ 73,039 $ 52,845 Net (decrease) increase due to change in related parties 714 (986) Advances 27,689 39,155 Collections (28,105) (17,975) Balance, ending $ 73,337 $ 73,039 Deposits from these related parties totaled $14.66 million and $22.86 million as of December 31, 2023 and 2022, respectively. Deposits from related parties are accepted subject to the same interest rates and terms as those from nonrelated parties.

Fair Value Measurements

Fair Value Measurements	12 Months Ended
	Dec. 31, 2023
Fair Value Disclosures [Abstract]
Fair Value Measurements	Fair Value Measurements The carrying value and estimated fair values of the Company’s financial instruments as of December 31, 2023 are as follows: December 31, 2023 Carrying Estimated Readily Observable Company (Amounts In Thousands) Financial instrument assets: Cash and cash equivalents $ 59,482 $ 59,482 $ 59,482 $ — $ — Investment securities 795,167 795,167 422,490 372,677 — Loans held for sale 2,023 2,023 — 2,023 — Loans Agricultural 113,270 112,421 — — 112,421 Commercial and financial 298,440 294,021 — — 294,021 Real estate: Construction, 1 to 4 family residential 79,142 79,238 — — 79,238 Construction, land development and commercial 308,509 299,846 — — 299,846 Mortgage, farmland 277,735 259,969 — — 259,969 Mortgage, 1 to 4 family first liens 1,206,991 1,114,737 — — 1,114,737 Mortgage, 1 to 4 family junior liens 140,636 135,529 — — 135,529 Mortgage, multi-family 466,754 435,222 — — 435,222 Mortgage, commercial 412,769 386,712 — — 386,712 Loans to individuals 38,958 37,600 — — 37,600 Obligations of state and political subdivisions 46,168 43,676 — — 43,676 Accrued interest receivable 19,786 19,786 — 19,786 — Total financial instrument assets $ 4,265,830 $ 4,075,429 $ 481,972 $ 394,486 $ 3,198,971 Financial instrument liabilities: Deposits Noninterest-bearing deposits $ 600,398 $ 600,398 $ — $ 600,398 $ — Interest-bearing deposits 2,682,382 2,678,798 — 2,678,798 — Other borrowings 219,000 219,164 — 219,164 — Federal Home Loan Bank borrowings 296,648 297,148 — 297,148 — Interest rate swaps 233 233 — 233 — Accrued interest payable 6,102 6,102 — 6,102 — Total financial instrument liabilities $ 3,804,763 $ 3,801,843 $ — $ 3,801,843 $ — Face Amount Financial instrument with off-balance sheet risk: Loan commitments $ 685,861 $ — $ — $ — $ — Letters of credit 7,654 — — — — Total financial instrument liabilities with off-balance-sheet risk $ 693,515 $ — $ — $ — $ — (1) Considered Level 1 under Accounting Standards Codification (“ASC”) Topic 820, Fair Value Measurements and Disclosures (“ASC 820”). (2) Considered Level 2 under ASC 820. (3) Considered Level 3 under ASC 820 and are based on valuation models that use significant assumptions that are not observable in an active market. The carrying value and estimated fair values of the Company’s financial instruments as of December 31, 2022 are as follows: December 31, 2022 Carrying Estimated Readily Observable Company (Amounts In Thousands) Financial instrument assets: Cash and cash equivalents $ 36,641 $ 36,641 $ 36,641 $ — $ — Investment securities 782,565 782,565 445,392 337,173 — Loans held for sale 1,663 1,663 — 1,663 — Loans Agricultural 110,163 108,992 — — 108,992 Commercial and financial 263,309 259,500 — — 259,500 Real estate: Construction, 1 to 4 family residential 91,297 91,279 — — 91,279 Construction, land development and commercial 193,162 188,726 — — 188,726 Mortgage, farmland 253,581 237,849 — — 237,849 Mortgage, 1 to 4 family first liens 1,120,150 1,055,091 — — 1,055,091 Mortgage, 1 to 4 family junior liens 121,890 118,279 — — 118,279 Mortgage, multi-family 432,517 411,092 — — 411,092 Mortgage, commercial 397,861 377,753 — — 377,753 Loans to individuals 35,278 36,934 — — 36,934 Obligations of state and political subdivisions 47,773 45,653 — — 45,653 Accrued interest receivable 15,782 15,782 — 15,782 — Total financial instrument assets $ 3,903,632 $ 3,767,799 $ 482,033 $ 354,618 $ 2,931,148 Financial instrument liabilities: Deposits Noninterest-bearing deposits $ 647,450 $ 647,450 $ — $ 647,450 $ — Interest-bearing deposits 2,709,917 2,711,088 — 2,711,088 — Other borrowings 82,061 82,061 — 82,061 — Federal Home Loan Bank borrowings 40,000 40,000 — 40,000 — Accrued interest payable 1,394 1,394 — 1,394 — Total financial instrument liabilities 3,480,822 3,481,993 — 3,481,993 — Financial instrument with off-balance sheet risk: Face Amount Loan commitments $ 701,729 $ — $ — $ — $ — Letters of credit 6,618 — — — — Total financial instrument liabilities with off-balance-sheet risk $ 708,347 $ — $ — $ — $ — (1) Considered Level 1 under Accounting Standards Codification (“ASC”) Topic 820, Fair Value Measurements and Disclosures (“ASC 820”). (2) Considered Level 2 under ASC 820. (3) Considered Level 3 under ASC 820 and are based on valuation models that use significant assumptions that are not observable in an active market Fair value of financial instruments : FASB ASC 820, Fair Value Measurements and Disclosures (“ASC 820”) provides a single definition for fair value, a framework for measuring fair value and expanded disclosures concerning fair value. Fair value is defined under ASC 820 as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. The Company determines the fair market value of its financial instruments based on the fair value hierarchy established in ASC 820. There are three levels of inputs that may be used to measure fair value as follows: Level 1 Quoted prices in active markets for identical assets or liabilities. Level 2 Observable inputs other than quoted prices included within Level 1. Observable inputs include the quoted prices for similar assets or liabilities in markets that are not active and inputs other than quoted prices that are observable for the asset or liability. Level 3 Unobservable inputs supported by little or no market activity for financial instruments. Level 3 assets and liabilities include financial instruments whose value is determined using pricing models, discounted cash flow methodologies, or similar techniques, as well as instruments for which the determination of fair value requires significant management judgment or estimation. It is the Company’s policy to maximize the use of observable inputs and minimize the use of unobservable inputs when developing fair value measurements. The Company is required to use observable inputs, to the extent available, in the fair value estimation process unless that data results from forced liquidations or distressed sales. The following is a description of valuation methodologies used for assets and liabilities recorded at fair value. Investment securities available for sale : Investment securities available for sale are recorded at fair value on a recurring basis. Fair value measurement is based upon quoted prices, if available. If a quoted price is not available, the fair value is obtained from benchmarking the security against similar securities. U.S. Treasury securities are considered Level 1 with the remaining securities considered Level 2. The pricing for investment securities is obtained from an independent source. There are no Level 3 investment securities owned by the Company. The Company obtains an understanding of the independent source’s valuation methodologies used to determine fair value by level of security. The Company validates assigned fair values on a sample basis using an additional third-party provider pricing service to determine if the fair value measurement is reasonable. Due to the nature of our investment portfolio, we do not expect significant and unusual fluctuations as fair value changes primarily relate to interest rate changes. No unusual fluctuations were identified during the year ended December 31, 2023. If a fluctuation requiring investigation was identified, the Company would research the change with the independent source or other available information. Individually analyzed loans under ASC 326 CECL : See Note 1 for further discussion of individually analyzed loans under CECL. A loan is considered to be non-performing when it is probable that all of the principal and interest due may not be collected according to its contractual terms. Generally, when a loan is considered non-performing, the amount of reserve is measured based on the fair value of the underlying collateral. The Company makes such measurements on all material loans deemed non-performing using the fair value of the collateral for collateral dependent loans or based on the present value of the estimated future cash flows of interest and principal discounted at the loans effective interest rate or the fair value of the loan if determinable. The fair value of collateral used by the Company is determined by obtaining an observable market price or by obtaining an appraised value from an independent, licensed or certified appraiser, using observable market data. This data includes information such as selling price of similar properties and capitalization rates of similar properties sold within the market, expected future cash flows or earnings of the subject property based on current market expectations, and other relevant factors. All appraised values are adjusted for market-related trends based on the Company's experience in sales and other appraisals of similar property types as well as estimated selling costs. These loans are considered Level 3 as the instruments used to determine fair market value require significant management judgment and estimation. Foreclosed assets : The Company does not record foreclosed assets at fair value on a recurring basis. Foreclosed assets consist mainly of other real estate owned but may include other types of assets repossessed by the Company. Foreclosed assets are adjusted to the lower of carrying value or fair value less the costs of disposal. Fair value is generally based upon independent market prices or appraised values of the collateral, and may include a marketability discount as deemed necessary by management based on its experience with similar types of real estate. The value of foreclosed assets is evaluated periodically as a nonrecurring fair value adjustment. Foreclosed assets are classified as Level 3. Off-balance sheet instruments : Fair values for outstanding letters of credit are based on fees currently charged to enter into similar agreements, taking into account the remaining terms of the agreements and the counterparties' credit standing. The fair value of the outstanding letters of credit is not significant. Unfunded loan commitments are not valued since the loans are generally priced at market at the time of funding (Level 2). Interest Rate Swap Agreements : The fair value is estimated using forward-looking interest rate curves and is calculated using discounted cash flows that are observable or that can be corroborated by observable market data (Level 2). Assets and Liabilities Recorded at Fair Value on a Recurring Basis The table below represents the balances of assets and liabilities measured at fair value on a recurring basis: December 31, 2023 Readily Available Observable Company Total at Securities available for sale (Amounts in Thousands) U.S. Treasury $ 422,490 $ — $ — $ 422,490 State and political subdivisions — 262,953 — 262,953 Mortgage-backed securities and collateralized mortgage obligations — 60,929 — 60,929 Other securities (FHLB, FHLMC and FNMA) — 33,049 — 33,049 Total $ 422,490 $ 356,931 $ — $ 779,421 December 31, 2022 Readily Available Observable Company Total at Securities available for sale (Amounts in Thousands) U.S. Treasury $ 445,392 $ — $ — $ 445,392 State and political subdivisions — 248,582 — 248,582 Mortgage-backed securities and collateralized mortgage obligations — 50,196 — 50,196 Other securities (FHLB, FHLMC and FNMA) — 31,934 — 31,934 Total $ 445,392 $ 330,712 $ — $ 776,104 (1) Considered Level 1 under ASC 820. (2) Considered Level 2 under ASC 820. (3) Considered Level 3 under ASC 820 and are based on valuation models that use significant assumptions that are not observable in an active market. There were no transfers between Levels 1, 2 or 3 during the years ended December 31, 2023 and 2022. Assets and Liabilities Recorded at Fair Value on a Nonrecurring Basis The Company is required to measure certain assets at fair value on a nonrecurring basis in accordance with GAAP. These adjustments to fair value usually result from application of lower-of-cost-or-market accounting or write-downs of individual assets. The valuation methodologies used to measure these fair value adjustments are described above. For assets measured at fair value on a nonrecurring basis that were still held on the balance sheet at December 31, 2023 and 2022, the following tables provide the level of valuation assumptions used to determine the adjustment and the carrying value of the related individual assets at year end. December 31, 2023 Year Ended December 31, 2023 Readily Observable Company Total at Total (Gains) Losses (Amounts in Thousands) Loans (4) Agricultural $ — $ — $ — $ — $ 419 Commercial and financial — — 1,044 1,044 26 Real Estate: Construction, 1 to 4 family residential — — 5,235 5,235 1,148 Construction, land development and commercial — — 2,755 2,755 447 Mortgage, farmland — — — — — Mortgage, 1 to 4 family first liens — — 1,518 1,518 (33) Mortgage, 1 to 4 family junior liens — — — — — Mortgage, multi-family — — — — 20 Mortgage, commercial — — 1,911 1,911 725 Loans to individuals — — — — — Foreclosed assets (5) — — — — — Total $ — $ — $ 12,463 $ 12,463 $ 2,752 (1) Considered Level 1 under ASC 820. (2) Considered Level 2 under ASC 820. (3) Considered Level 3 under ASC 820 and are based on valuation models that use significant assumptions that are not observable in an active market. (4) Represents carrying value and related write-downs of loans for which adjustments are based on the value of the collateral. The carrying value of loans fully charged off is zero. (5) Represents the fair value and related losses of foreclosed real estate and other collateral owned that were measured at fair value subsequent to their initial classification as foreclosed assets. December 31, 2022 Year Ended December 31, 2022 Readily Observable Company Total at Total (Amounts in Thousands) Loans (4) Agricultural $ — $ — $ — $ — $ — Commercial and financial — — 1,324 1,324 225 Real Estate: Construction, 1 to 4 family residential — — 277 277 — Construction, land development and commercial — — 191 191 — Mortgage, farmland — — 1,662 1,662 123 Mortgage, 1 to 4 family first liens — — 5,639 5,639 367 Mortgage, 1 to 4 family junior liens — — 193 193 5 Mortgage, multi-family — — 620 620 50 Mortgage, commercial — — 2,778 2,778 — Loans to individuals — — — — — Foreclosed assets (5) — — — — — Total $ — $ — $ 12,684 $ 12,684 $ 770 (1) Considered Level 1 under ASC 820. (2) Considered Level 2 under ASC 820. (3) Considered Level 3 under ASC 820 and are based on valuation models that use significant assumptions that are not observable in an active market. (4) Represents carrying value and related write-downs of loans for which adjustments are based on the value of the collateral. The carrying value of loans fully charged off is zero. (5) Represents the fair value and related losses of foreclosed real estate and other collateral owned that were measured at fair value subsequent to their initial classification as foreclosed assets.

Parent Company Only Financial I

Parent Company Only Financial Information	12 Months Ended
	Dec. 31, 2023
Condensed Financial Information Disclosure [Abstract]
Parent Company Only Financial Information	Parent Company Only Financial Information Following is condensed financial information of the Company (parent company only): CONDENSED BALANCE SHEETS December 31, 2023 and 2022 (Amounts In Thousands) ASSETS 2023 2022 Cash and cash equivalents at subsidiary bank $ 652 $ 600 Investment in subsidiary bank 516,889 481,589 Other assets 1,348 1,296 Total assets $ 518,889 $ 483,485 LIABILITIES AND STOCKHOLDERS' EQUITY Liabilities $ 3,750 $ 4,214 Redeemable common stock held by ESOP 44,853 51,011 Stockholders' equity: Capital stock 63,827 63,220 Retained earnings 541,329 512,841 Accumulated other comprehensive (loss) (27,176) (41,060) Treasury stock at cost (62,841) (55,730) 515,139 479,271 Less maximum cash obligation related to ESOP shares 44,853 51,011 Total stockholders' equity 470,286 428,260 Total liabilities and stockholders' equity $ 518,889 $ 483,485 CONDENSED STATEMENTS OF INCOME Years Ended December 31, 2023, 2022 and 2021 (Amounts In Thousands) 2023 2022 2021 Dividends received from subsidiary $ 16,687 $ 12,806 $ 12,273 Other expenses (199) (720) (836) Income before income tax benefit and equity in undistributed income of subsidiary 16,488 12,086 11,437 Income tax benefit 54 269 297 16,542 12,355 11,734 Equity in undistributed income of subsidiary 21,634 35,398 36,351 Net income $ 38,176 $ 47,753 $ 48,085 CONDENSED STATEMENTS OF CASH FLOWS Years Ended December 31, 2023, 2022 and 2021 (Amounts In Thousands) 2023 2022 2021 Cash flows from operating activities: Net income $ 38,176 $ 47,753 $ 48,085 Adjustments to reconcile net income to cash and cash equivalents provided by operating activities: Equity in undistributed income of subsidiary (21,634) (35,398) (36,351) Share-based compensation 25 25 25 Compensation expensed through issuance of common stock 1,630 1,349 1,618 Forfeiture of common stock (564) (791) (455) (Increase) decrease in other assets (52) 771 (221) (Decrease) increase in other liabilities (529) 28 290 Net cash and cash equivalents provided by operating activities 17,052 13,737 12,991 Cash flows from financing activities: Issuance of common stock, net of costs — 1,242 — Stock options exercised — 238 — Purchase of treasury stock (7,710) (7,906) (3,569) Proceeds from the issuance of common stock through the employee stock purchase plan 398 417 427 Capital contribution to subsidiary — — — Dividends paid (9,688) (9,304) (8,773) Net cash and cash equivalents used by financing activities (17,000) (15,313) (11,915) Increase (decrease) in cash and cash equivalents 52 (1,576) 1,076 Cash and cash equivalents: Beginning of year 600 2,176 1,100 Ending of year $ 652 $ 600 $ 2,176 Supplemental Disclosures Noncash financing activities: (Decrease) increase in maximum cash obligation related to ESOP shares $ (6,158) $ 998 $ 2,684

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2023
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Commitments and Contingencies Concentrations of credit risk : The Bank’s loans, commitments to extend credit, unused lines of credit and outstanding letters of credit have been granted to customers within the Bank's market area. Investments in securities issued by state and political subdivisions within the state of Iowa totaled approximately $114.05 million. The concentrations of credit by type of loan are set forth in Note 3 to the Consolidated Financial Statements. Outstanding letters of credit were granted primarily to commercial borrowers. Although the Bank has a diversified loan portfolio, a substantial portion of its debtors' ability to honor their contracts is dependent upon the economic conditions in Johnson, Linn and Washington Counties, Iowa. Contingencies : In the normal course of business, the Company and its subsidiaries are subject to pending and threatened legal actions, some of which seek substantial relief or damages. While the ultimate outcome of such legal proceedings cannot be predicted with certainty, after reviewing pending and threatened litigation with counsel, management believes at this time that the outcome of such litigation will not have a material adverse effect on the Company’s business, financial conditions, or results of operations. Financial instruments with off-balance sheet risk : The Bank 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, credit card participations and standby letters of credit. These instruments involve, to varying degrees, elements of credit risk in excess of the amount recognized in the consolidated balance sheets. The Bank’s exposure to credit loss in the event of nonperformance by the other party to the financial instrument for commitments to extend credit, credit card participations and standby letters of credit is represented by the contractual amount of those instruments. The Bank uses the same credit policies in making commitments and conditional obligations as it does for on-balance sheet instruments. A summary of the Bank’s commitments at December 31, 2023 and 2022 is as follows: 2023 2022 (Amounts In Thousands) Firm loan commitments and unused portion of lines of credit: Home equity loans $ 84,939 $ 84,869 Credit cards 73,677 66,535 Commercial, real estate and home construction 245,208 241,983 Commercial lines and real estate purchase loans 282,037 308,342 Outstanding letters of credit 7,654 6,618 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. Since many of the commitments are expected to expire without being drawn upon, the total commitment amounts do not necessarily represent future cash requirements. The Bank evaluates each customer's credit worthiness on a case-by-case basis. The amount of collateral obtained, if deemed necessary by the Bank upon extension of credit, is based on management's credit evaluation of the party. Collateral held varies, but may include accounts receivable, crops, livestock, inventory, property and equipment, residential real estate and income-producing commercial properties. Credit card commitments are the unused portion of the holders' credit limits. Such amounts represent the maximum amount of additional unsecured borrowings. Standby letters of credit are conditional commitments issued by the Bank to guarantee the performance of a customer to a third party. Those guarantees are primarily issued to support public and private borrowing arrangements and, generally, have terms of one year or less. The credit risk involved in issuing letters of credit is essentially the same as that involved in extending loans to customers. The Bank holds collateral, which may include accounts receivable, inventory, property, equipment, and income-producing properties, supporting those commitments if deemed necessary. In the event the customer does not perform in accordance with the terms of the agreement with the third party, the Bank would be required to fund the commitment. The maximum potential amount of future payments the Bank could be required to make is represented by the contractual amount shown in the summary above. If the commitment is funded the Bank would be entitled to seek recovery from the customer. At December 31, 2023 and 2022, no amounts have been recorded as liabilities for the Bank’s potential obligations under these guarantees. Lease commitments: The Company leases certain facilities under operating leases. The minimum future rental commitments as of December 31, 2023 for all non-cancellable leases relating to Bank premises were as follows: Year ending December 31: (Amounts In Thousands) 2024 239 2025 157 2026 157 2027 157 2028 121 Thereafter 1 $ 832 Rent expense was $0.36 million, $0.41 million and $0.40 million for the years ended December 31, 2023, 2022 and 2021, respectively.

Derivative Financial Instrument

Derivative Financial Instruments	12 Months Ended
	Dec. 31, 2023
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Derivative Financial Instruments	Derivative Financial Instruments In the normal course of business, the Bank may use derivative financial instruments to manage its interest rate risk. These instruments carry varying degrees of credit, interest rate and market or liquidity risks. Derivative instruments are recognized as either assets or liabilities in the accompanying consolidated financial statements and are measured at fair value. The Bank’s objectives are to add stability to its net interest margin and to manage its exposure to movements in interest rates. The contract or notional amount of a derivative is used to determine, along with the other terms of the derivative, the amount to be exchanged between the counterparties. The Bank is exposed to credit risk in the event of nonperformance by counterparties to financial instruments. The Bank minimizes this risk by entering into derivative contracts with large, stable financial institutions. The Bank has not experienced any losses from nonperformance by counterparties. The Bank monitors counterparty risk in accordance with the provisions of ASC 815. In addition, the Bank’s interest rate-related derivative instruments contain language outlining collateral pledging requirements for each counterparty. Collateral must be posted when the market value exceeds certain threshold limits which are determined by credit ratings of each counterparty. The Bank entered into one interest rate swap agreement in November 2023 and was required to pledge a US Treasury in the amount of approximately $500 thousand of collateral as of December 31, 2023. The Bank did not have any derivative financial instruments as of December 31, 2022. Cash Flow Hedges: The Bank executed one forward-starting interest rate swap transaction on November 28, 2023. The interest rate swap transaction had an effective date of December 15, 2023, and an expiration date of May 15, 2025, effectively converting $2.10 million of variable rate debt to fixed rate debt. For accounting purposes, this swap transaction was designated as a cash flow hedge of the changes in cash flows attributable to changes in the effective federal funds rate, the benchmark interest rate being hedged, associated with the interest payments made on an amount of the Bank’s debt principal equal to the then-outstanding swap notional amount. The underlying principal balance will be matched to future planned advances related to a large customer construction project, however, the FHLB advances will remain equal to the notional amount of the swap making it probable that sufficient effective federal funds rate based interest payments would exist through the maturity date of the swap. The table below identifies the balance sheet category and fair value of the Bank’s derivative instrument designated as a cash flow hedge as of December 31, 2023: Notional Fair Balance Maturity (Amounts in Thousands) December 31, 2023 Interest rate swap $ 2,100 $ (233) Other Liabilities 5/15/2025 The table below identifies the losses recognized on the Bank’s derivative instrument designated as cash flow hedges for the year ended December 31, 2023: Recognized in Other Comprehensive Loss Reclassified from AOCI into Income Recognized in Income on Derivatives Amount of (Loss) Category Amount of Gain (Loss) Category Amount of Gain (Loss) (Amounts in Thousands) December 31, 2023 Interest rate swap $ (177) Interest Expense $ — Other Income $ —

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 31, 2023
Subsequent Events [Abstract]
Subsequent Events	Subsequent Events Subsequent events have been evaluated through March 5, 2024.

Nature of Activities and Sign_2

Nature of Activities and Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Nature of activities	Nature of activities : Hills Bancorporation (the "Company") is a holding company engaged in the business of commercial banking. The Company's subsidiary is Hills Bank and Trust Company, Hills, Iowa (the “Bank”), which is wholly-owned. The Bank is a full-service commercial bank extending its services to individuals, businesses, governmental units and institutional customers primarily in the communities of Hills, Iowa City, Coralville, North Liberty, Lisbon, Mount Vernon, Kalona, Wellman, Cedar Rapids, Marion and Washington, Iowa. The Bank competes with other financial institutions and non-financial institutions providing similar financial products. Although the loan activity of the Bank is diversified with commercial and agricultural loans, real estate loans, automobile, installment and other consumer loans, the Bank's credit is concentrated in real estate loans. All of the Company’s operations are considered to be one reportable operating segment.
Accounting estimates	Accounting estimates : The preparation of consolidated financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amount of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
Certain significant estimates	Certain significant estimates : The allowance for credit losses, fair values of securities and other financial instruments, and share-based compensation expense involve certain significant estimates made by management. These estimates are reviewed by management routinely and it is reasonably possible that circumstances that exist at December 31, 2023 may change in the near-term and the effect could be material to the consolidated financial statements.
Principles of consolidation	Principles of consolidation
Reclassification of prior year presentation
Revenue recognition	Revenue recognition : Accounting Standards Codification ("ASC") 606, Revenue from Contracts with Customers ("ASC 606"), establishes principles for reporting information about the nature, amount, timing and uncertainty of revenue and cash flows arising from the Company’s contracts to provide goods or services to customers. The core principle requires an entity to recognize revenue to depict the transfer of goods or services to customers in an amount that reflects the consideration that it expects to be entitled to receive in exchange for those goods or services recognized as performance obligations are satisfied. The majority of the Company’s revenue-generating transactions are not subject to ASC 606, including revenue generated from financial instruments, such as loans, letters of credit and investment securities as these activities are not subject to the requirements of ASC 606. Interest income on loans and investment securities is recognized on the accrual method in accordance with written contracts. Loan origination fees of mortgage loans originated for sale are recognized when the loans are sold. Descriptions of the Company’s revenue-generating activities that are within the scope of ASC 606 are the following: Service charges and fees on deposit accounts represent general service fees for monthly account maintenance and activity- or transaction-based fees and consist of transaction-based revenue which includes interchange income, time-based revenue (service period), item-based revenue or some other individual attribute-based revenue. Revenue is recognized when the Company’s performance obligation is completed which is generally monthly for account maintenance services or when a transaction has been completed (such as a wire transfer). Payment for such performance obligations are generally received at the time the performance obligations are satisfied. Trust income represents monthly fees due from wealth management customers as consideration for managing the customers' assets. Wealth management and trust services include custody of assets, investment management, fees for trust services and similar fiduciary activities. Revenue is recognized when our performance obligation is completed each month, which is generally the time that payment is received. A contract asset balance occurs when an entity performs a service for a customer before the customer pays consideration (resulting in a contract receivable) or before payment is due (resulting in a contract asset). A contract liability balance is an entity's obligation to transfer a service to a customer for which the entity has already received payment (or payment is due) from the customer. As of December 31, 2023 and 2022, the Company did not have any significant contract balances. An entity is required to capitalize, and subsequently amortize into expense, certain incremental costs of obtaining a contract with a customer if these costs are expected to be recovered. The incremental costs of obtaining a contract are those costs that an
Cash and cash equivalents	Cash and cash equivalents : The Company considers all investments with original maturities of three months or less to be cash equivalents. At December 31, 2023 and 2022, cash equivalents consisted primarily of deposits with other banks. The Company maintains amounts in due from banks which, at times, may exceed federally insured limits. Management monitors these correspondent relationships, and the Company has not experienced any losses in such accounts.
Available-for-sale debt securities and the allowance for credit losses on available-for-sale debt securities	Available-for-sale debt securities and the allowance for credit losses on available-for-sale debt securities : Available-for-sale ("AFS") securities consist of debt securities not classified as trading or held to maturity. Available-for-sale securities are stated at fair value, and unrealized holding gains and losses, net of the related deferred tax effect, are reported as a separate component of stockholders' equity. There were no trading or held to maturity securities as of December 31, 2023 or 2022. Fair value measurement is based upon quoted market prices in active markets, if available. If quoted prices in active markets are not available, fair value is measured using pricing models or other model-based valuation techniques such as present value of future cash flows, which consider prepayment assumptions and other factors such as credit losses and market liquidity. Unrealized gains and losses are excluded from earnings and reported, net of tax, in other comprehensive income ("OCI"). Premiums on debt securities are amortized to the earliest call date and discounts on debt securities are accreted over the period to maturity of those securities. The method of amortization results in a constant effective yield on those securities (the interest method). Gains and losses on the sale of securities are recorded on the trade date and are determined using the specific identification method. AFS debt securities in unrealized loss positions are evaluated for impairment related to credit losses at least quarterly. For AFS debt securities, a decline in fair value due to credit loss results in recording an allowance for credit losses to the extent the fair value is less than the amortized cost basis. Declines in fair value that have not been recorded through an allowance for credit losses, such as declines due to changes in market interest rates, are recorded through other comprehensive income, net of applicable taxes. Impairment may result from credit deterioration of the issuer or collateral underlying the security. In performing an assessment of whether any decline in fair value is due to a credit loss, all relevant information is considered at the individual security level. For asset-backed securities performance indicators considered related to the underlying assets include default rates, delinquency rates, percentage of nonperforming assets, debt-to-collateral ratios, third-party guarantees, current levels of subordination, vintage, geographic concentration, analyst reports and forecasts, credit ratings and other market data. In assessing whether a credit loss exists, we compare the present value of cash flows expected to be collected from the security with the amortized cost basis of the security. If the present value of cash flows expected to be collected is less than the amortized cost basis for the security, a credit loss exists and an allowance for credit losses is recorded, limited to the amount the fair value is less than amortized cost basis. If we intend to sell a debt security or more likely than not we will be required to sell the security before recovery of its amortized cost basis, the debt security is written down to its fair value and the write down is charged against the allowance for credit losses with any incremental impairment reported in earnings. Accrued interest receivable on AFS debt securities totaled $3.97 million and $3.61 million at December 31, 2023 and 2022, respectively, and is excluded from the estimate of credit losses. Stock of the Federal Home Loan Bank is carried at cost. The Company has evaluated the stock and determined there is no impairment.
Loans	Loans held for sale : Loans held for sale are stated at the lower of aggregate cost or estimated fair value. Loans are sold on a non-recourse basis with servicing released and gains and losses are recognized based on the difference between sales proceeds and the carrying value of the loan. The Company has had very few experiences of repurchasing loans previously sold into the secondary market. A specific reserve was not considered necessary based on the Company’s historical experience with repurchase activity. Loans held for investment : Loans are stated at the amount of unpaid principal, net of deferred loan fees, and reduced by the allowance for credit losses ("ACL"). Accrued interest receivable on loans held for investment totaled $15.82 million and $12.17 million at December 31, 2023 and 2022, respectively, and is excluded from the estimate of credit losses. Interest income is accrued on the unpaid principal balance. Nonrefundable loan fees and origination costs are deferred and recognized as a yield adjustment over the life of the related loan. The accrual of interest income on loans is discontinued when, in the opinion of management, there is reasonable doubt as to the borrower's ability to meet payments of interest or principal when they become due, which is generally when a loan is 90 days or more past due. When a loan is placed on nonaccrual status, all previously accrued and unpaid interest is reversed. Loans are returned to an accrual status when all of the principal and interest amounts contractually due are brought current and repayment of the remaining contractual principal and interest is expected. A loan may also return to accrual status if additional collateral is received from the borrower and, in the opinion of management, the financial position of the borrower indicates that there is no longer any reasonable doubt as to the collection of the amount contractually due. Payment received on nonaccrual loans are applied first to principal. Once principal is recovered, any remaining payments received are applied to interest income. As of December 31, 2023 and 2022, none of the Company’s nonaccrual loans were earning interest on a cash basis. The policy for charging off loans is consistent throughout all loan categories. A loan is charged off based on criteria that includes but is not limited to: delinquency status, financial condition of the entire customer credit line and underlying collateral coverage, economic or external conditions that might impact full repayment of the loan, legal issues, overdrafts, and the customer’s willingness to work with the Company. Allowance for credit losses for loans held for investment : The allowance for credit losses is an estimate of expected losses inherent within the Company's existing loans held for investment portfolio. The allowance for credit losses for loans held for investment, as reported in our consolidated balance sheet, is adjusted by a credit loss expense, which is reported in earnings, and reduced by the charge-off of loan amounts, net of recoveries. The loan loss estimation process involves procedures to appropriately consider the unique characteristics of loan portfolio segments which consist of agricultural, 1 to 4 family first and junior liens, commercial, and consumer lending. These segments are further disaggregated into loan classes, the level at which credit risk is monitored. For each of these pools, the Company generates cash flow projections at the instrument level wherein payment expectations are adjusted for estimated prepayment speed, curtailments, time to recovery, probability of default, and loss given default. The modeling of expected prepayment speeds, curtailment rates, and time to recovery are based on historical internal data. The following provides the credit quality indicators and risk elements that are most relevant and most carefully considered and monitored for each loan portfolio segment. Agricultural - Agricultural operating loans include loans made to finance agricultural production and other loans to farmers and farming operations. Agricultural loans also include mortgage loans secured by farmland. Agricultural operating loans, most of which are secured by crops and machinery, are provided to finance capital improvement and farm operations as well as acquisitions of livestock and machinery. The ability of the borrower to repay may be affected by many factors outside of the borrower’s control including adverse weather conditions, loss of livestock due to disease or other factors, declines in market prices for agricultural products and the impact of government regulations. The ultimate repayment of agricultural operating loans is dependent upon the profitable operation or management of the agricultural entity. Agricultural operating loans generally have a term of one year and may have a fixed or variable rate. Mortgage loans secured by farmland are made to individuals and businesses within the Company's trade area. The primary source of repayment is the cash flow generated by the collateral underlying the loan. The secondary repayment source would be the liquidation of the collateral. Terms for real estate loans secured by farmland range from one to ten years with an amortization period of 25 years or less. Generally, interest rates are fixed for mortgage loans secured by farmland. Key economic forecasts used in estimating expected credit losses for this segment include the Iowa unemployment rate and the Iowa real gross domestic product (GDP). 1 to 4 Family First and Junior Liens - The 1 to 4 family first and junior liens portfolio segment is comprised of the single family and home equity loan classes, which are underwritten after evaluating a borrower's capacity to repay, credit, and collateral. Several factors are considered when assessing a borrower's capacity, including the borrower's employment, income, current debt, assets, and level of equity in the property. Credit refers to how well a borrower manages their current and prior debts as documented by a credit report that provides credit scores and the borrower's current and past information about their credit history. Collateral refers to the type and use of property, occupancy, and market value. Property appraisals are obtained to assist in evaluating collateral. Loan-to-property value and debt-to-income ratios, loan amount, and lien position are also considered in assessing whether to originate a loan. These borrowers are particularly susceptible to downturns in economic trends such as conditions that negatively affect housing prices and demand and levels of unemployment. Key economic forecasts used in estimating expected credit losses for this segment include the Iowa unemployment rate and the all-transactions house price index for Iowa. Commercial - The commercial loan portfolio segment is comprised of the commercial real estate mortgage, multifamily residential mortgage, construction/land development and commercial and financial loan classes, whose underwriting standards consider the factors described for single family and home equity loan classes as well as others when assessing the borrower's and associated guarantors or other related party's financial position. These other factors include assessing liquidity, the level and composition of net worth, leverage, considering all other lender amounts and position, an analysis of cash expected to flow through the obligors including the outflow to other lenders, vacancies and prior experience with the borrower. This information is used to assess adequate financial capacity, profitability, and experience. Ultimate repayment of these loans is sensitive to interest rate changes, general economic conditions, liquidity, and availability of long-term financing. Key economic forecasts used in estimating expected credit losses for this segment include the Iowa unemployment rate, the all-transactions house price index for Iowa and the Iowa real GDP. Consumer Lending - The Bank offers consumer loans to individuals including personal loans and automobile loans. These consumer loans typically have shorter terms, lower balances, higher yields and higher risks of default than real estate-related loans. Consumer loans collections are dependent on the borrower's continuing financial stability and are more likely to be affected by adverse personal circumstances. Collateral for these loans generally includes automobiles, boats, recreational vehicles and real estate. However, depending on the overall financial condition of the borrower, some loans are made on an unsecured basis. The collateral securing these loans may depreciate over time, may be difficult to recover and may fluctuate in value based on condition. Key economic forecasts used in estimating expected credit losses for this segment include the Iowa unemployment rate and the Iowa real GDP. The allowance level is influenced by loan volumes, loan credit quality indicator migration or delinquency status, historic loss experience and other conditions influencing loss expectations, such as reasonable and supportable forecasts of economic conditions. The methodology for estimating the amount of expected credit losses reported in the allowance for credit losses has two basic components: first, a pooled component for estimated expected credit losses for pools of loans that share similar risk characteristics; and second, an asset-specific component involving individual loans that do not share risk characteristics with other loans and the measurement of expected credit losses for such individual loans. Depending on the nature of the pool of financial assets with similar risk characteristics, the Company uses a discounted cash flow method or remaining life method to estimate expected credit losses. Discounted cash flow method : In estimating the component of the allowance for credit losses for loans that share similar risk characteristics with other loans, such loans are segregated into loan classes. Loans are designated into loan classes based on loans pooled by product types and similar risk characteristics or areas of risk concentration. In determining the allowance for credit losses, we derive an estimated credit loss assumption from a model that categorizes loan pools based on loan type and purpose. This model calculates an expected loss percentage for each loan class by considering the probability of default, using life-of-loan analysis periods for all loan segments, and the historical severity of loss, based on the aggregate net lifetime losses incurred per loan class. The default and severity factors used to calculate the allowance for credit losses for loans that share similar risk characteristics with other loans are adjusted for differences between the historical period used to calculate historical default and loss severity rates and expected conditions over the remaining lives of the loans in the portfolio related to: (1) lending policies and procedures; (2) international, national, regional and local economic business conditions and developments that affect the collectability of the portfolio; (3) the nature and volume of the loan portfolio including the terms of the loans; (4) the experience, ability, and depth of the lending management and other relevant staff; (5) the volume and severity of past due and adversely classified or graded loans and the volume of nonaccrual loans; (6) the quality of our loan review system and (7) the value of underlying collateral for collateralized loans. Additional factors include the existence and effect of any concentrations of credit, and changes in the level of such concentrations and the effect of external factors such as competition and legal and regulatory requirements on the level of estimated credit losses in the existing portfolio. Such factors are used to adjust the historical probabilities of default and severity of loss so that they reflect management expectation of future conditions based on a reasonable and supportable forecast. The Company uses regression analysis of historical internal and peer data to determine which variables are best suited to be economic variables utilized when modeling lifetime probability of default and loss given default. This analysis also determines how expected probability of default and loss given default will react to forecasted levels of the economic variables. For all DCF models, management has determined that four quarters represents a reasonable and supportable forecast period and reverts back to a historical loss rate over twelve quarters on a straight-line basis. Other internal and external indicators of economic forecasts are also considered by management when developing the forecast metrics. Remaining life method: Expected credit losses for credit cards and overdrafts are determined through use of the remaining life method. The remaining life method utilizes average annual charge-off rates and remaining life to estimate the allowance for credit losses. This is done by estimating the amount and timing of principal payments expected to be received as payment for the balance outstanding as of the reporting period and applying those principal payments against the balance outstanding as of the reporting period along with the average annual charge-off rate until the expected payments have been fully allocated. Collateral dependent financial assets : For a loan that does not share risk characteristics with other loans, expected credit loss is measured based on net realizable value, that is, the difference between the discounted value of the expected future cash flows, based on the original effective interest rate, and the amortized cost basis of the loan. For these loans, we recognize expected credit loss equal to the amount by which the net realizable value of the loan is less than the amortized cost basis of the loan (which is net of previous charge-offs and deferred loan fees and costs), except when the loan is collateral dependent, that is, when the borrower is experiencing financial difficulty and repayment is expected to be provided substantially through the operation or sale of the collateral. In these cases, expected credit loss is measured as the difference between the amortized cost basis of the loan and the fair value of the collateral. The fair value of the collateral is adjusted for the estimated cost to sell if repayment or satisfaction of a loan is dependent on the sale (rather than only on the operation) of the collateral. The Company’s estimate of the ACL reflects losses expected over the contractual life of the assets, adjusted for estimated prepayments or curtailments. The contractual term does not consider extensions, renewals or modifications unless the Company has identified a modification including a concession to a borrower experiencing financial difficulties. A modification of a loan to a borrower experiencing financial difficulties occurs when two conditions are met: 1) the borrower is experiencing financial difficulty and 2) concessions are made for the borrower's benefit that would not otherwise be considered for a borrower or transaction with similar credit risk characteristics. Allowance for credit losses on off-balance sheet credit exposures, including unfunded loan commitments: The Company maintains a separate allowance for credit losses from off-balance-sheet credit exposures, including unfunded loan commitments, which is disclosed on the balance sheet. Management estimates the amount of expected losses by calculating a commitment usage factor over the contractual period for exposures that are not unconditionally cancellable by the Company and applying the loss factors used in the ACL methodology to the results of the usage calculation to estimate the liability for credit losses related to unfunded commitments for each loan type. No credit loss estimate is reported for off-balance-sheet (OBS) credit exposures that are unconditionally cancellable by the Company, such as credit card receivables, or for undrawn amounts under such arrangements that may be drawn prior to the cancellation of the arrangement. The allowance for credit losses on OBS credit exposures is adjusted as credit loss expense. Categories of OBS credit exposures correspond to the loan portfolio segments described previously.
Troubled debt restructurings ("TDR loans")	Troubled debt restructurings (“TDR loans”) : Prior to January 1, 2023, a loan was accounted for and reported as a troubled debt restructuring ("TDR") when, for economic or legal reasons, the Company granted a concession to a borrower experiencing financial difficulty that the Company would not otherwise consider. These concessions could include rate reductions, principal forgiveness, extension of maturity date and other actions intended to minimize potential losses to the Company. A restructuring that resulted in only an insignificant delay in payment was not considered a concession. TDRs that are performing and on accrual status as of the date of the modification remain on accrual status. TDRs that are nonperforming as of the date of modification generally remain as nonaccrual until the prospect of future payments in accordance with the modified loan agreement is reasonably assured, generally demonstrated when the borrower maintains compliance with the restructured terms for a predetermined period, normally at least six months. TDRs with temporary below- market concessions remain designated as a TDR regardless of the accrual or performance status until the loan is paid off.
Transfers of financial assets	Transfers of financial assets : Transfers of financial assets are accounted for as sales, when control over the assets has been surrendered. Control over transferred assets is deemed to be surrendered when (1) the assets have been isolated from the Company, (2) the transferee obtains the right (free of conditions that constrain it from taking advantage of that right) to pledge or exchange the transferred assets and (3) the Company does not maintain effective control over the transferred assets through an agreement to repurchase them before their maturity or the ability to unilaterally cause the holder to return specific assets.
Credit related financial instruments	Credit related financial instruments : In the ordinary course of business, the Company has entered into commitments to extend credit, including commitments under credit card arrangements, commercial letters of credit and standby letters of credit. Such financial instruments are recorded when they are funded.
Tax credit real estate	Tax credit real estate : Tax credit real estate represents three multi-family rental properties, three assisted living rental properties, a multi-tenant rental property for persons with disabilities, and a multi-family senior living rental property, all of which are affordable housing projects as of December 31, 2023. The Bank has a 99% or greater limited partnership interest in each limited partnership. The investment in each was completed after the projects had been developed by the general partner. On a regular basis, the Company evaluates recoverability of the carrying value of the tax credit real estate investments to determine if an allowance for credit losses is necessary. The allowance for credit losses is measured by a comparison of the carrying amount of the investments to the future undiscounted cash flows expected to be generated by the investment properties, including the low-income housing tax credits and any estimated proceeds from eventual disposition. If there is an indication of impairment, the allowance for credit losses would be established with a charge to credit loss expense. There were no indications of impairment based on management's evaluation and therefore no allowance for credit losses was determined necessary as of December 31, 2023 and 2022. Depreciation expense is provided on a straight-line basis over the estimated useful life of the assets. Expenditures for normal repairs and maintenance are charged to expense as incurred. The investments in tax credit real estate are recorded for all years presented using the equity method of accounting, with the exception of the investment in the affordable housing project described below. The operations of the properties are not expected to contribute significantly to the Company’s income before income taxes. However, the properties do contribute in the form of income tax credits, which lowers the Company’s effective tax rate. Once established, the credits on each property last for ten years and are passed through from the limited partnerships to the Bank and reduces the consolidated federal tax liability of the Company. In February 2021, the Company provided construction financing and contributed capital of $4.18 million to Del Ray Ridge LP, as limited partner, which owns and operates an affordable housing property in Iowa City, Iowa. The Company accounts for the investment in this tax credit real estate using the proportional amortization method as provided for under Accounting Standards Codification (ASC) 323-740. The investment qualifies for the proportional amortization method as it meets all of the criteria under ASC 323-740-25-1. Substantially all of the projected benefits are from tax credits and other tax benefits due to the minimum buyout clause included in the partnership agreement.
Property and equipment	Property and equipment : Property and equipment is stated at cost less accumulated depreciation. Depreciation is computed using primarily declining-balance methods over the estimated useful lives of 7-40 years for buildings and improvements and 3-10 years for furniture and equipment.
Deferred income taxes	Deferred income taxes : Deferred income taxes are provided under the asset and liability method whereby deferred tax assets are recognized for deductible temporary differences and net operating loss, and tax credit carryforwards and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax bases. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some or all of the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment. The Company recognizes the effect of income tax positions only if those positions are more likely than not of being sustained. Recognized income tax positions are measured at the largest amount that is greater than 50% likely of being realized. Changes in recognition or measurement are reflected in the period in which the change in judgment occurs. Interest and penalties on unrecognized tax benefits are classified as other noninterest expense. As of December 31, 2023 and 2022, the Company had no material unrecognized tax benefits.
Goodwill	Goodwill : Goodwill represents the excess of cost over the fair value of the net assets acquired, and is not subject to amortization, but requires, at a minimum, annual impairment tests for intangibles that are determined to have an indefinite life.
Other real estate	Other real estate
Derivative financial instruments	Derivative financial instruments: The Bank uses interest rate swaps as part of its interest rate risk management. Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) Topic 815 establishes accounting and reporting standards for derivative instruments and hedging activities. The Bank records all interest rate swaps on the balance sheet at fair value. Derivatives used to hedge the exposure to variability in expected future cash flows are considered cash flow hedges. To qualify for hedge accounting, the Bank must comply with the detailed rules and documentation requirements at the inception of the hedge, and hedge effectiveness is assessed at inception and periodically throughout the life of the hedging relationship. For derivatives designated as cash flow hedges, the changes in the fair value of the derivatives is initially reported in other comprehensive income and subsequently reclassified to interest income or expense when the hedged transaction affects earnings. The Bank assesses the effectiveness of each hedging relationship by comparing the cumulative changes in cash flows of the derivative hedging instruments with the cumulative changes in cash flows of the designated hedged item or transaction. No component of the change in the fair value of the hedging instrument is excluded from the assessment of hedge effectiveness. The Bank does not use derivatives for trading or speculative purposes.
Earnings per share	Earnings per share:
Stock awards and options	Stock awards and options : Compensation expense for stock issued through the stock award plan is accounted for using the fair value method prescribed by FASB ASC 718, “Share-Based Payment” (“ASC 718”). Under this method, compensation expense is measured and recognized for all stock-based awards made to employees and directors based on the fair value of each award as of the date of the grant.
Common stock held by ESOP	Common stock held by ESOP : The Company's maximum cash obligation related to these shares is classified outside stockholders' equity because the shares are not readily traded and could be put to the Company for cash.
Treasury stock	Treasury stock : Treasury stock is accounted for by the cost method, whereby shares of common stock reacquired are recorded at their purchase price.
Trust department assets	Trust department assets : Property held for customers in fiduciary or agency capacities is not included in the accompanying consolidated balance sheets, as such items are not assets of the Company.
Effect of New Financial Accounting Standards	Effect of New Financial Accounting Standards Accounting guidance adopted in 2021 On January 1, 2021, the Company adopted Accounting Standards Update (ASU) 2016-13 Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments , which requires the recognition of the allowance for credit losses be estimated using 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 (OBS) 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, ASC 326 made changes to the accounting for available-for-sale debt securities. One such change is to require credit losses to be presented as an allowance rather than as a write-down on available-for-sale debt securities that are determined to have impairment related to credit losses. The Company adopted ASC 326 using the modified retrospective method for all financial assets measured at amortized cost and OBS credit exposures. Results for reporting periods beginning January 1, 2021 are presented under ASC 326 while prior period amounts continue to be reported in accordance with previously applicable GAAP. The Company recorded a net decrease to retained earnings of $4.75 million as of January 1, 2021 for the cumulative effect of adopting ASC 326, which includes deferred taxes of $1.58 million. The transition adjustment includes a $2.75 million increase to the Allowance for Credit Losses and the recording of a $3.58 million Allowance for Credit Losses on OBS Credit Exposures. The following table illustrates the impact of ASC 326 (amounts in thousands). January 1, 2021 As Reported Under ASC 326 Pre-ASC 326 Adoption Impact of ASC 326 Adoption Assets: Loans Allowance for credit losses on loans $ 39,816 $ 37,070 $ 2,746 Liabilities: Allowance for credit losses on off-balance sheet credit exposures $ 3,584 $ — $ 3,584 Accounting guidance adopted in 2023 In October 2021, the FASB issued ASU 2021-08, Business Combinations (Topic 815) Accounting for Contract Assets and Contract Liabilities from Contracts with Customers . The amendments in this Update require that an entity (acquirer) recognize and measure contract assets and contract liabilities acquired in a business combination in accordance with Topic 606. At the acquisition date, an acquirer should account for the related revenue contracts in accordance with Topic 606 as if it had originated the contracts. To achieve this, an acquirer may assess how the acquiree applied Topic 606 to determine what to record for the acquired revenue contracts. The amendments in this ASU are effective for all entities for fiscal years beginning after December 15, 2022, including interim periods within those fiscal years. An entity should apply the amendments prospectively to business combinations occurring on or after the effective date of the amendments. The adoption of the ASU by the Company on January 1, 2023 did not have a material impact on the financial statements. In March 2022, the FASB issued ASU 2022-02, Financial Instruments - Credit Losses (Topic 326) Troubled Debt Restructurings and Vintage Disclosures . The FASB issued these amendments to eliminate accounting guidance for TDRs by creditors in Subtopic 310-40, Receivables-Troubled Debt Restructurings by Creditors , while enhancing disclosure requirements for certain loan refinancings and restructurings by creditors when a borrower is experiencing financial difficulty, and to require that an entity disclose current-period gross writeoffs 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 . The amendments in this Update are effective for fiscal years beginning after December 15, 2022, including interim periods within those fiscal years, and should be applied prospectively, except as provided in the next sentence. For the transition method related to the recognition and measurement of TDRs, an entity has the option to apply a modified retrospective transition method, resulting in a cumulative-effect adjustment to retained earnings in the period of adoption. Early adoption is permitted if an entity has adopted the amendments in Update 2016-03, including adoption in an interim period. The adoption of the ASU on a prospective basis by the Company on January 1, 2023 did not have a material impact on the financial statements, however it resulted in new disclosures. Accounting guidance pending adoption as of December 31, 2023 In March 2023, the FASB issued ASU 2023-02, Investments - Equity Method and Joint Ventures (Topic 323) Accounting for Investments in Tax Credit Structures Using Proportional Amortization Method . The FASB is issuing this ASU to allow reporting entities to consistently account for equity investments made primarily for the purposes of receiving income tax credits and other income tax benefits. The ASU permits reporting entities to elect to account for tax equity investments, regardless of the tax credit program from which the income tax credits are received, using the proportional amortization method if certain conditions are met. For public business entities, the amendments are effective for fiscal years beginning after December 15, 2023, including interim periods within those fiscal years. Early adoption is permitted for all entities in any interim period. If an entity adopts the amendments in an interim period, it shall adopt them as of the beginning of the fiscal year that includes that interim period. The Company is in the process of evaluating the impact of this ASU on the financial statements. In November 2023, the FASB issued ASU 2023-07, Segment Reporting (Topic 280) Improvements to Reportable Segment Disclosures . The FASB is issuing this ASU to improve reportable segment disclosure requirements, primarily through enhanced disclosures about significant segment expenses. For public business entities, the amendments are effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024. Early adoption is permitted. A public entity should apply the amendments in this Update retrospectively to all prior periods presented in the financial statements. Upon transition, the segment expense categories and amounts disclosed in the prior periods should be based on the significant segment expense categories identified and disclosed in the period of adoption. The Company is in the process of evaluating the impact of this ASU on the financial statements. In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740) Improvements to Income Tax Disclosures . The FASB is issuing this ASU to enhance the transparency and decision usefulness of income tax disclosures. The amendments in this ASU require that public business entities on an annual basis disclose specific categories in the rate reconciliation, provide additional information for reconciling items that meet a quantitative threshold, disclose the amount of income taxes paid disaggregated by federal, state and foreign taxes and other disclosures. For public business entities, the amendments are effective for annual periods beginning after December 15, 2024. Early adoption is permitted for annual financial statements that have not yet been issued or made available for issuance. The amendments in this ASU should be applied on a prospective basis. The Company is in the process of evaluating the impact of this ASU on the financial statements.

Nature of Activities and Sign_3

Nature of Activities and Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Calculations of earnings per share	The following table presents calculations of earnings per share: Year Ended December 31, 2023 2022 2021 (Amounts In Thousands, except share and per share data) Computation of weighted average number of basic and diluted shares: Common shares outstanding at the beginning of the year 9,225,484 9,299,640 9,330,995 Weighted average number of net shares (redeemed) (48,763) (31,792) (23,793) Weighted average shares outstanding (basic) 9,176,721 9,267,848 9,307,202 Weighted average of potential dilutive shares attributable to stock options granted, computed under the treasury stock method 654 1,693 3,660 Weighted average number of shares (diluted) 9,177,375 9,269,541 9,310,862 Net income $ 38,176 $ 47,753 $ 48,085 Earnings per share: Basic $ 4.16 $ 5.15 $ 5.16 Diluted $ 4.16 $ 5.15 $ 5.16
Impact of ASC 326	The following table illustrates the impact of ASC 326 (amounts in thousands). January 1, 2021 As Reported Under ASC 326 Pre-ASC 326 Adoption Impact of ASC 326 Adoption Assets: Loans Allowance for credit losses on loans $ 39,816 $ 37,070 $ 2,746 Liabilities: Allowance for credit losses on off-balance sheet credit exposures $ 3,584 $ — $ 3,584

Investment Securities (Tables)

Investment Securities (Tables)	12 Months Ended
	Dec. 31, 2023
Investments, Debt and Equity Securities [Abstract]
Carrying values of investment securities	The carrying values of investment securities at December 31, 2023 and December 31, 2022 are summarized in the following table (Amounts in Thousands): December 31, 2023 December 31, 2022 Amount Percent Amount Percent Securities available for sale U.S. Treasury $ 422,490 54.20 % $ 445,392 57.39 % Other securities (FHLB, FHLMC and FNMA) 33,049 4.24 % 31,934 4.11 % State and political subdivisions 262,953 33.74 % 248,582 32.03 % Mortgage-backed securities and collateralized mortgage obligations 60,929 7.82 % 50,196 6.47 % Total securities available for sale $ 779,421 100.00 % $ 776,104 100.00 %
Carrying amount of available-for-sale securities and approximate fair values	The carrying amount of available-for-sale securities and their approximate fair values were as follows (Amounts in Thousands): Amortized Gross Gross Allowance for Credit Losses Estimated December 31, 2023: U.S. Treasury $ 436,457 $ 703 $ (14,670) $ — $ 422,490 Other securities (FHLB, FHLMC and FNMA) 35,156 — (2,107) — 33,049 State and political subdivisions 276,694 1,970 (15,711) — 262,953 Mortgage-backed securities and collateralized mortgage obligations 66,532 241 (5,844) — 60,929 Total $ 814,839 $ 2,914 $ (38,332) $ — $ 779,421 December 31, 2022: U.S. Treasury $ 470,581 $ — $ (25,189) $ — $ 445,392 Other securities (FHLB, FHLMC and FNMA) 35,255 — (3,321) — 31,934 State and political subdivisions 267,351 239 (19,008) — 248,582 Mortgage-backed securities and collateralized mortgage obligations 57,115 — (6,919) — 50,196 Total $ 830,302 $ 239 $ (54,437) $ — $ 776,104
Available-for-sale securities classified as per contractual maturities	The amortized cost and estimated fair value of available-for-sale securities classified according to their contractual maturities at December 31, 2023, were as follows (in thousands) below. Amortized Fair Due in one year or less $ 241,023 $ 238,097 Due after one year through five years 340,544 325,538 Due after five years through ten years 120,775 110,264 Due over ten years 45,965 44,593 $ 748,307 $ 718,492 Mortgage-backed securities and collateralized mortgage obligations 66,532 60,929 $ 814,839 $ 779,421
Sale proceeds and gross realized gains and losses on available-for-sale securities	Sales proceeds and gross realized gains and losses on available-for-sale securities were as follows (in thousands): December 31, 2023 December 31, 2022 Sale proceeds $ 509 $ — Gross realized gains — — Gross realized losses — —
Available-for-sale securities, continuous unrealized loss position, fair value	The following table shows the Company’s investments’ gross unrealized losses and fair value, aggregated by investment category and length of time that individual securities have been in a continuous unrealized loss position at December 31, 2023 and 2022 (Amounts in Thousands): Less than 12 months 12 months or more Total 2023 Description # Fair Value Unrealized Loss % # Fair Value Unrealized Loss % # Fair Value Unrealized Loss % of Securities U.S. Treasury 1 $ 2,390 $ (2) 0.08 % 122 $ 370,660 $ (14,668) 3.96 % 123 $ 373,050 $ (14,670) 3.93 % Other securities (FHLB, FHLMC and FNMA) — — — — % 14 33,049 (2,107) 6.38 % 14 33,049 (2,107) 6.38 % State and political subdivisions 115 34,510 (314) 0.91 % 632 161,614 (15,397) 9.53 % 747 196,124 (15,711) 8.01 % Mortgage-backed securities and collateralized mortgage obligations — — — — 18 46,483 (5,844) 12.57 % 18 46,483 (5,844) 12.57 % 116 $ 36,900 (316) 0.86 % 786 $ 611,806 (38,016) 6.21 % 902 $ 648,706 $ (38,332) 5.91 % Less than 12 months 12 months or more Total 2022 Description # Fair Value Unrealized Loss % # Fair Value Unrealized Loss % # Fair Value Unrealized Loss % of Securities U.S. Treasury 89 $ 306,407 $ (10,695) 3.49 % 60 $ 136,486 $ (14,494) 10.62 % 149 $ 442,893 $ (25,189) 5.69 % Other securities (FHLB, FHLMC and FNMA) — — — — % 14 31,934 (3,321) 10.40 % 14 31,934 (3,321) 10.40 % State and political subdivisions 479 124,647 (3,351) 2.69 % 337 87,221 (15,657) 17.95 % 816 211,868 (19,008) 8.97 % Mortgage-backed securities and collateralized mortgage obligations 14 43,035 (5,314) 12.35 % 4 7,160 (1,605) 22.42 % 18 50,195 (6,919) 13.78 % 582 $ 474,089 (19,360) 4.08 % 415 $ 262,801 (35,077) 13.35 % 997 $ 736,890 $ (54,437) 7.39 %

Loans (Tables)

Loans (Tables)	12 Months Ended
	Dec. 31, 2023
Receivables [Abstract]
Schedule of classes of loans	Classes of loans are as follows: December 31, 2023 2022 (Amounts In Thousands) Agricultural $ 115,786 $ 112,705 Commercial and financial 307,190 269,568 Real estate: Construction, 1 to 4 family residential 80,255 92,408 Construction, land development and commercial 313,878 196,240 Mortgage, farmland 281,164 256,570 Mortgage, 1 to 4 family first liens 1,221,296 1,130,989 Mortgage, 1 to 4 family junior liens 144,524 124,951 Mortgage, multi-family 471,009 436,952 Mortgage, commercial 416,670 402,842 Loans to individuals 40,205 36,675 Obligations of state and political subdivisions 46,446 48,213 3,438,423 3,108,113 Net unamortized fees and costs 359 308 3,438,782 3,108,421 Less allowance for credit losses 49,410 41,440 $ 3,389,372 $ 3,066,981
Schedule of changes in allowance for loan losses	Changes in the allowance for credit losses (ACL) on loans for the years ended December 31, 2023, 2022 and 2021 are as follows: Agricultural Commercial and Financial Real Estate: Construction Real Estate: Real Estate: Real Estate: Other Total (Amounts In Thousands) 2023 ACL on loans: Beginning balance $ 2,542 $ 6,259 $ 4,189 $ 2,989 $ 14,208 $ 9,416 $ 1,837 $ 41,440 Charge-offs (781) (3,214) (2,066) (21) (467) (869) (1,219) (8,637) Recoveries 72 556 13 56 446 256 267 1,666 Credit loss (benefit) expense 683 5,149 4,346 405 4,365 (647) 640 14,941 Ending balance $ 2,516 $ 8,750 $ 6,482 $ 3,429 $ 18,552 $ 8,156 $ 1,525 $ 49,410 Agricultural Commercial and Financial Real Estate: Construction Real Estate: Real Estate: Real Estate: Other Total (Amounts In Thousands) 2022 ACL on loans: Beginning balance $ 2,261 $ 4,269 $ 2,300 $ 3,433 $ 11,498 $ 10,498 $ 1,211 $ 35,470 Charge-offs (357) (447) — (40) (729) (51) (589) (2,213) Recoveries 83 584 48 296 898 361 153 2,423 Credit loss (benefit) expense 555 1,853 1,841 (700) 2,541 (1,392) 1,062 5,760 Ending balance $ 2,542 $ 6,259 $ 4,189 $ 2,989 $ 14,208 $ 9,416 $ 1,837 $ 41,440 Agricultural Commercial and Financial Real Estate: Construction Real Estate: Real Estate: Real Estate: Other Total (Amounts In Thousands) 2021 ACL on loans: Beginning balance, prior to adoption of ASC 326 $ 2,508 $ 4,885 $ 2,319 $ 4,173 $ 12,368 $ 9,415 $ 1,402 $ 37,070 Impact of adopting ASC 326 (328) 298 327 763 522 1,396 (232) 2,746 Charge-offs (106) (136) (3) (1) (482) (265) (323) (1,316) Recoveries 142 1,103 94 25 964 263 152 2,743 Provision 45 (1,881) (437) (1,527) (1,874) (311) 212 (5,773) Ending balance $ 2,261 $ 4,269 $ 2,300 $ 3,433 $ 11,498 $ 10,498 $ 1,211 $ 35,470 Changes in the ACL for off-balance sheet credit exposures for the years ended December 31, 2023, 2022 and 2021 were as follows: Year Ended December 31, 2023 Agricultural Commercial and Real Estate: Real Estate: Real Estate: Real Estate: Other Total (Amounts In Thousands) ACL for off-balance sheet credit exposures: Beginning balance $ 525 $ 1,099 $ 2,126 $ 55 $ 471 $ 122 $ 32 $ 4,430 Credit loss (benefit) expense (242) 308 715 18 (108) (34) 23 680 (Charge-offs), net recoveries — — — — — — — — Ending balance $ 283 $ 1,407 $ 2,841 $ 73 $ 363 $ 88 $ 55 $ 5,110 Year Ended December 31, 2022 Agricultural Commercial and Real Estate: Real Estate: Real Estate: Real Estate: Other Total (Amounts In Thousands) ACL for off-balance sheet credit exposures: Beginning balance $ 383 $ 1,118 $ 849 $ 113 $ 794 $ 559 $ 34 $ 3,850 Credit loss (benefit) expense 142 (19) 1,277 (58) (323) (437) (2) 580 (Charge-offs), net recoveries — — — — — — — — Ending balance $ 525 $ 1,099 $ 2,126 $ 55 $ 471 $ 122 $ 32 $ 4,430 Year Ended December 31, 2021 Agricultural Commercial and Real Estate: Real Estate: Real Estate: Real Estate: Other Total (Amounts In Thousands) ACL for off-balance sheet credit exposures: Beginning balance $ — $ — $ — $ — $ — $ — $ — $ — Impact of adopting ASC 326 385 1,585 736 180 471 212 15 3,584 Credit loss (benefit) expense (2) (467) 113 (67) 323 347 19 266 (Charge-offs), net recoveries — — — — — — — — Ending balance $ 383 $ 1,118 $ 849 $ 113 $ 794 $ 559 $ 34 $ 3,850
Schedule of credit quality indicators by type of loans	The following tables present the credit quality indicators and origination years by type of loan in each category as of December 31, 2023 and 2022 (amounts in thousands): Agricultural December 31, 2023 2023 2022 2021 2020 2019 Prior Revolving Loans Amortized Cost Basis Total Grade: Excellent $ 292 $ 749 $ — $ 94 $ 10 $ — $ 6,067 $ 7,212 Good 3,555 2,318 359 562 377 2 10,479 17,652 Satisfactory 8,412 8,787 2,706 1,644 430 153 32,552 54,684 Monitor 4,624 2,630 687 425 252 758 15,510 24,886 Special Mention 1,275 1,148 171 34 10 — 1,846 4,484 Substandard 1,268 331 159 — 377 — 4,733 6,868 Total $ 19,426 $ 15,963 $ 4,082 $ 2,759 $ 1,456 $ 913 $ 71,187 $ 115,786 Current period gross write-offs $ 56 $ 416 $ — $ — $ — $ — 309 $ 781 Commercial and Financial December 31, 2023 2023 2022 2021 2020 2019 Prior Revolving Loans Amortized Cost Basis Total Grade: Excellent $ 3,163 $ 445 $ 411 $ 474 $ — $ — $ 3,003 $ 7,496 Good 8,655 11,491 5,304 1,654 189 103 19,385 46,781 Satisfactory 52,177 31,977 16,571 6,168 2,485 1,009 66,021 176,408 Monitor 14,711 14,008 5,152 3,957 477 44 23,418 61,767 Special Mention 6,355 1,775 429 247 57 6 1,425 10,294 Substandard 1,673 511 643 209 317 370 721 4,444 Total $ 86,734 $ 60,207 $ 28,510 $ 12,709 $ 3,525 $ 1,532 $ 113,973 $ 307,190 Current period gross write-offs $ 1,878 $ 261 $ 181 $ 136 $ 122 $ 10 626 $ 3,214 Real Estate: Construction, 1 to 4 Family Residential December 31, 2023 2023 2022 2021 2020 2019 Prior Revolving Loans Amortized Cost Basis Total Grade: Excellent $ — $ — $ — $ — $ — $ — $ 4 $ 4 Good 497 1,347 — — — — 12,548 14,392 Satisfactory 3,043 404 — — — — 31,228 34,675 Monitor 3,490 — — — — — 18,308 21,798 Special Mention 506 — — — — — 2,967 3,473 Substandard 560 4,851 — — — — 502 5,913 Total $ 8,096 $ 6,602 $ — $ — $ — $ — $ 65,557 $ 80,255 Current period gross write-offs $ 149 $ 1,019 $ — $ — $ — $ — 234 $ 1,402 Real Estate: Construction, Land Development and Commercial December 31, 2023 2023 2022 2021 2020 2019 Prior Revolving Loans Amortized Cost Basis Total Grade: Excellent $ — $ 250 $ — $ — $ — $ 106 $ 1,292 $ 1,648 Good 3,704 651 305 947 — 199 10,321 16,127 Satisfactory 17,198 9,379 7,540 517 274 1,104 176,540 212,552 Monitor 16,786 1,946 1,083 162 — — 51,842 71,819 Special Mention 1,713 223 117 — — — 2,177 4,230 Substandard 2,700 3,774 — 956 — 11 61 7,502 Total $ 42,101 $ 16,223 $ 9,045 $ 2,582 $ 274 $ 1,420 $ 242,233 $ 313,878 Current period gross write-offs $ 456 $ 187 $ — $ 9 $ — $ — 12 $ 664 Real Estate: Mortgage, Farmland December 31, 2023 2023 2022 2021 2020 2019 Prior Revolving Loans Amortized Cost Basis Total Grade: Excellent $ 1,966 $ 4,469 $ 1,928 $ 177 $ — $ — $ 100 $ 8,640 Good 7,244 21,882 11,016 7,206 964 977 7,006 56,295 Satisfactory 37,415 52,580 37,032 16,537 3,063 8,213 15,985 170,825 Monitor 6,256 14,840 3,353 4,452 270 1,242 1,586 31,999 Special Mention 2,073 835 1,719 108 224 — 2,807 7,766 Substandard 3,793 1,681 — — — 165 — 5,639 Total $ 58,747 $ 96,287 $ 55,048 $ 28,480 $ 4,521 $ 10,597 $ 27,484 $ 281,164 Current period gross write-offs $ 21 $ — $ — $ — $ — $ — — $ 21 Real Estate: Mortgage, 1 to 4 Family First Liens December 31, 2023 2023 2022 2021 2020 2019 Prior Revolving Loans Amortized Cost Basis Total Grade: Excellent $ 446 $ 1,405 $ 1,165 $ 338 $ — $ 661 $ — $ 4,015 Good 11,907 20,471 4,704 7,481 1,656 11,012 5,499 62,730 Satisfactory 196,885 312,473 178,678 121,112 44,683 134,698 14,328 1,002,857 Monitor 15,328 43,289 15,338 17,706 2,993 11,122 9,115 114,891 Special Mention 2,585 5,752 4,145 1,515 993 4,533 794 20,317 Substandard 1,531 2,368 3,966 2,556 1,392 4,482 191 16,486 Total $ 228,682 $ 385,758 $ 207,996 $ 150,708 $ 51,717 $ 166,508 $ 29,927 $ 1,221,296 Current period gross write-offs $ — $ 120 $ 25 $ 46 $ 14 $ 31 1 $ 237 Real Estate: Mortgage, 1 to 4 Family Junior Liens December 31, 2023 2023 2022 2021 2020 2019 Prior Revolving Loans Amortized Cost Basis Total Grade: Excellent $ — $ — $ — $ 2 $ — $ — $ — $ 2 Good 86 259 185 430 86 461 4,031 5,538 Satisfactory 10,921 13,280 9,008 6,818 3,563 8,224 78,798 130,612 Monitor 466 582 303 482 406 92 3,120 5,451 Special Mention 77 199 257 169 14 155 771 1,642 Substandard 86 51 185 53 16 155 733 1,279 Total $ 11,636 $ 14,371 $ 9,938 $ 7,954 $ 4,085 $ 9,087 $ 87,453 $ 144,524 Current period gross write-offs $ 24 $ 34 $ 77 $ 25 $ 15 $ 44 11 $ 230 Real Estate: Mortgage, Multi-Family December 31, 2023 2023 2022 2021 2020 2019 Prior Revolving Loans Amortized Cost Basis Total Grade: Excellent $ — $ 5,806 $ 2,992 $ 3,093 $ — $ 113 $ — $ 12,004 Good 29,175 49,599 14,879 22,335 — 8,110 2,119 126,217 Satisfactory 30,113 71,890 60,229 22,233 1,256 13,816 17,688 217,225 Monitor 26,456 26,082 20,583 22,276 162 1,141 1,032 97,732 Special Mention — 1,927 906 191 — — 5,525 8,549 Substandard 169 7,999 78 — — — 1,036 9,282 Total $ 85,913 $ 163,303 $ 99,667 $ 70,128 $ 1,418 $ 23,180 $ 27,400 $ 471,009 Current period gross write-offs $ — $ 83 $ 18 $ — $ — $ — — $ 101 Real Estate: Mortgage, Commercial December 31, 2023 2023 2022 2021 2020 2019 Prior Revolving Loans Amortized Cost Basis Total Grade: Excellent $ 1,469 $ 1,519 $ 555 $ 16,733 $ — $ 570 $ — $ 20,846 Good 7,293 19,233 17,928 16,978 2,332 3,467 12,937 80,168 Satisfactory 31,567 39,024 48,551 38,915 8,830 13,642 40,044 220,573 Monitor 10,862 30,376 14,892 12,059 297 8,480 5,698 82,664 Special Mention 494 1,127 828 544 — 1,006 993 4,992 Substandard 244 755 2,270 2,495 605 88 970 7,427 Total $ 51,929 $ 92,034 $ 85,024 $ 87,724 $ 12,064 $ 27,253 $ 60,642 $ 416,670 Current period gross write-offs $ 7 $ — $ 761 $ — $ — $ — — $ 768 Loans to Individuals December 31, 2023 2023 2022 2021 2020 2019 Prior Revolving Loans Amortized Cost Basis Total Grade: Excellent $ — $ — $ — $ — $ — $ — $ — $ — Good 150 6 — — 5 — 2 163 Satisfactory 27,480 6,715 3,064 1,154 272 97 257 39,039 Monitor 358 178 34 4 — — 2 576 Special Mention 62 115 46 — — — 1 224 Substandard 117 18 6 — — 60 2 203 Total $ 28,167 $ 7,032 $ 3,150 $ 1,158 $ 277 $ 157 $ 264 $ 40,205 Current period gross write-offs $ 1,064 $ 101 $ 33 $ 11 $ 7 $ — 3 $ 1,219 Obligations of State and Political Subdivisions December 31, 2023 2023 2022 2021 2020 2019 Prior Revolving Loans Amortized Cost Basis Total Grade: Excellent $ — $ — $ — $ — $ — $ 4,543 $ — $ 4,543 Good — — — 1,752 — 7,064 — 8,816 Satisfactory 1,381 2,306 787 2,355 1,141 12,959 5,311 26,240 Monitor — 331 — — 290 606 — 1,227 Special Mention — — — 289 159 — — 448 Substandard — 107 — — — 2,030 3,035 5,172 Total $ 1,381 $ 2,744 $ 787 $ 4,396 $ 1,590 $ 27,202 $ 8,346 $ 46,446 Current period gross write-offs $ — $ — $ — $ — $ — $ — — $ — Agricultural December 31, 2022 2022 2021 2020 2019 2018 Prior Revolving Loans Amortized Cost Basis Total Grade: Excellent $ 395 $ — $ 199 $ 20 $ 3 $ — $ 4,196 $ 4,813 Good 3,823 550 1,003 427 23 13 9,671 15,510 Satisfactory 17,417 4,144 2,659 855 1,250 48 24,233 50,606 Monitor 12,835 1,885 1,770 891 272 225 19,623 37,501 Special Mention — — — — — — 62 62 Substandard 1,450 — 278 59 166 — 2,260 4,213 Total $ 35,920 $ 6,579 $ 5,909 $ 2,252 $ 1,714 $ 286 $ 60,045 $ 112,705 Commercial and Financial December 31, 2022 2022 2021 2020 2019 2018 Prior Revolving Loans Amortized Cost Basis Total Grade: Excellent $ 1,644 $ 690 $ 691 $ — $ 176 $ — $ 8,404 $ 11,605 Good 14,733 6,854 2,504 546 105 1,059 15,836 41,637 Satisfactory 57,920 24,028 11,139 4,339 1,979 356 53,618 153,379 Monitor 16,153 7,570 6,031 1,172 260 1 24,434 55,621 Special Mention 1,201 343 278 196 29 391 668 3,106 Substandard 746 477 291 68 — — 2,638 4,220 Total $ 92,397 $ 39,962 $ 20,934 $ 6,321 $ 2,549 $ 1,807 $ 105,598 $ 269,568 Real Estate: Construction, 1 to 4 Family Residential December 31, 2022 2022 2021 2020 2019 2018 Prior Revolving Loans Amortized Cost Basis Total Grade: Excellent $ — $ — $ — $ — $ — $ — $ — $ — Good 322 — — — — — 21,467 21,789 Satisfactory 1,962 328 — — — — 47,229 49,519 Monitor 775 182 — — — — 19,886 20,843 Special Mention — — — — — — 38 38 Substandard — 105 — — — — 114 219 Total $ 3,059 $ 615 $ — $ — $ — $ — $ 88,734 $ 92,408 Real Estate: Construction, Land Development and Commercial December 31, 2022 2022 2021 2020 2019 2018 Prior Revolving Loans Amortized Cost Basis Total Grade: Excellent $ 375 $ — $ — $ — $ — $ 127 $ 1,424 $ 1,926 Good 2,383 958 947 — — 221 18,349 22,858 Satisfactory 23,004 7,222 1,191 311 251 828 90,511 123,318 Monitor 8,121 4,788 119 6 33 71 27,551 40,689 Special Mention — — — — — — — — Substandard 7,043 191 53 — — — 162 7,449 Total $ 40,926 $ 13,159 $ 2,310 $ 317 $ 284 $ 1,247 $ 137,997 $ 196,240 Real Estate: Mortgage, Farmland December 31, 2022 2022 2021 2020 2019 2018 Prior Revolving Loans Amortized Cost Basis Total Grade: Excellent $ 4,058 $ 58 $ 261 $ 68 $ — $ 4 $ 115 $ 4,564 Good 24,552 13,966 7,541 1,582 846 917 7,034 56,438 Satisfactory 47,617 41,878 20,908 3,628 5,258 8,184 11,927 139,400 Monitor 24,754 5,803 5,440 3,478 887 1,221 8,992 50,575 Special Mention 4,284 96 112 — — 15 — 4,507 Substandard 539 — — 60 307 180 — 1,086 Total $ 105,804 $ 61,801 $ 34,262 $ 8,816 $ 7,298 $ 10,521 $ 28,068 $ 256,570 Real Estate: Mortgage, 1 to 4 Family First Liens December 31, 2022 2022 2021 2020 2019 2018 Prior Revolving Loans Amortized Cost Basis Total Grade: Excellent $ 1,507 $ 450 $ 352 $ — $ 6 $ 360 $ — $ 2,675 Good 23,270 5,522 8,346 1,342 2,391 10,401 4,688 55,960 Satisfactory 369,706 201,488 142,417 52,727 47,736 124,754 14,992 953,820 Monitor 29,274 20,868 19,766 3,624 4,546 10,638 6,823 95,539 Special Mention 903 1,216 2,058 1,048 952 2,844 463 9,484 Substandard 1,756 2,086 2,419 833 1,690 3,980 747 13,511 Total $ 426,416 $ 231,630 $ 175,358 $ 59,574 $ 57,321 $ 152,977 $ 27,713 $ 1,130,989 Real Estate: Mortgage, 1 to 4 Family Junior Liens December 31, 2022 2022 2021 2020 2019 2018 Prior Revolving Loans Amortized Cost Basis Total Grade: Excellent $ 23 $ — $ 7 $ — $ — $ — $ 32 $ 62 Good 493 189 465 91 — 527 2,023 3,788 Satisfactory 15,543 10,915 7,921 4,523 4,822 7,024 64,649 115,397 Monitor 248 244 507 83 286 188 2,442 3,998 Special Mention 114 134 214 37 12 120 72 703 Substandard 122 69 198 87 57 47 423 1,003 Total $ 16,543 $ 11,551 $ 9,312 $ 4,821 $ 5,177 $ 7,906 $ 69,641 $ 124,951 Real Estate: Mortgage, Multi-Family December 31, 2022 2022 2021 2020 2019 2018 Prior Revolving Loans Amortized Cost Basis Total Grade: Excellent $ 6,162 $ 3,123 $ 3,018 $ — $ — $ 292 $ — $ 12,595 Good 14,175 23,485 26,302 — — 8,538 1,362 73,862 Satisfactory 97,449 85,441 26,513 2,355 471 14,295 10,604 237,128 Monitor 44,719 26,633 26,252 169 — 1,201 6,219 105,193 Special Mention 8,174 — — — — — — 8,174 Substandard — — — — — — — — Total $ 170,679 $ 138,682 $ 82,085 $ 2,524 $ 471 $ 24,326 $ 18,185 $ 436,952 Real Estate: Mortgage, Commercial December 31, 2022 2022 2021 2020 2019 2018 Prior Revolving Loans Amortized Cost Basis Total Grade: Excellent $ 1,946 $ 576 $ 21,269 $ — $ — $ 1,145 $ — $ 24,936 Good 19,682 23,000 14,286 2,026 1,271 4,413 11,689 76,367 Satisfactory 61,055 61,844 38,772 10,590 8,255 14,568 21,933 217,017 Monitor 22,542 13,111 21,909 3,318 1,515 8,212 7,089 77,696 Special Mention — 3,298 779 — — — 689 4,766 Substandard 259 513 927 75 190 96 — 2,060 Total $ 105,484 $ 102,342 $ 97,942 $ 16,009 $ 11,231 $ 28,434 $ 41,400 $ 402,842 Loans to Individuals December 31, 2022 2022 2021 2020 2019 2018 Prior Revolving Loans Amortized Cost Basis Total Grade: Excellent $ 24 $ — $ — $ — $ — $ — $ — $ 24 Good 47 — — 16 — — 2 65 Satisfactory 14,053 6,091 2,647 869 335 11,722 133 35,850 Monitor 253 146 49 5 24 — 1 478 Special Mention 88 34 5 9 — — — 136 Substandard 45 36 3 2 4 30 2 122 Total $ 14,510 $ 6,307 $ 2,704 $ 901 $ 363 $ 11,752 $ 138 $ 36,675 Obligations of State and Political Subdivisions December 31, 2022 2022 2021 2020 2019 2018 Prior Revolving Loans Amortized Cost Basis Total Grade: Excellent $ — $ — $ — $ — $ — $ 4,816 $ — $ 4,816 Good — — 1,870 — — 8,342 — 10,212 Satisfactory 2,224 820 1,961 1,492 573 15,677 8,848 31,595 Monitor 344 — 830 181 99 136 — 1,590 Special Mention — — — — — — — — Substandard — — — — — — — — Total $ 2,568 $ 820 $ 4,661 $ 1,673 $ 672 $ 28,971 $ 8,848 $ 48,213
Schedule of past due loans	Past due loans as of December 31, 2023 and 2022 were as follows: 30 - 59 Days 60 - 89 Days 90 Days Total Past Current Total Accruing Loans (Amounts In Thousands) December 31, 2023 Agricultural $ 801 $ — $ — $ 801 $ 114,985 $ 115,786 $ — Commercial and financial 1,345 1,752 384 3,481 303,709 307,190 — Real estate: Construction, 1 to 4 family residential 433 — 5,411 5,844 74,411 80,255 — Construction, land development and commercial 730 — 7,953 8,683 305,195 313,878 30 Mortgage, farmland — 183 — 183 280,981 281,164 — Mortgage, 1 to 4 family first liens 13,344 3,047 2,720 19,111 1,202,185 1,221,296 515 Mortgage, 1 to 4 family junior liens 519 20 5 544 143,980 144,524 — Mortgage, multi-family 1,869 — 7,685 9,554 461,455 471,009 — Mortgage, commercial 875 416 — 1,291 415,379 416,670 — Loans to individuals 341 31 — 372 39,833 40,205 — Obligations of state and political subdivisions — — — — 46,446 46,446 — $ 20,257 $ 5,449 $ 24,158 $ 49,864 $ 3,388,559 $ 3,438,423 $ 545 30 - 59 Days 60 - 89 Days 90 Days Total Past Current Total Accruing Loans (Amounts In Thousands) December 31, 2022 Agricultural $ 314 $ — $ — $ 314 $ 112,391 $ 112,705 $ — Commercial and financial 421 132 6 559 269,009 269,568 — Real estate: Construction, 1 to 4 family residential — — 105 105 92,303 92,408 — Construction, land development and commercial — 1,183 191 1,374 194,866 196,240 — Mortgage, farmland 24 162 60 246 256,324 256,570 — Mortgage, 1 to 4 family first liens 3,421 45 3,029 6,495 1,124,494 1,130,989 553 Mortgage, 1 to 4 family junior liens 473 19 8 500 124,451 124,951 — Mortgage, multi-family — — — — 436,952 436,952 — Mortgage, commercial 247 — 75 322 402,520 402,842 — Loans to individuals 314 53 — 367 36,308 36,675 — Obligations of state and political subdivisions — — — — 48,213 48,213 — $ 5,214 $ 1,594 $ 3,474 $ 10,282 $ 3,097,831 $ 3,108,113 $ 553
Schedule of impaired loan information	Certain nonaccrual and TDR loan information by loan type at December 31, 2023 and 2022 was as follows: December 31, 2023 December 31, 2022 Nonaccrual Interest income recognized on non-accrual Accruing loans Nonaccrual Interest income recognized on non-accrual Accruing loans TDR (Amounts In Thousands) (Amounts In Thousands) Agricultural $ — $ — $ — $ — $ — $ — $ 20 Commercial and financial 524 — — 265 — — 1,124 Real estate: Construction, 1 to 4 family residential 5,505 — — 105 — — — Construction, land development and commercial 8,049 — 30 191 — — — Mortgage, farmland — — — 623 — — 1,039 Mortgage, 1 to 4 family first liens 5,805 — 515 4,550 — 553 1,156 Mortgage, 1 to 4 family junior liens 221 — — 175 — — 19 Mortgage, multi-family 7,685 — — — — — 620 Mortgage, commercial 3,099 — — 906 — — 1,927 Loans to individuals — — — — — — — $ 30,888 $ — $ 545 $ 6,815 $ — $ 553 $ 5,905 (1) There were $1.75 million of TDR loans included within nonaccrual loans as of December 31, 2022.
Schedule of information for TDR loans and loans modified information	Below is a summary of information for TDR loans as of December 31, 2022: December 31, 2022 Number of Recorded Commitments (Dollar Amounts In Thousands) Agricultural 1 $ 20 $ 100 Commercial and financial 11 1,379 49 Real estate: Construction, 1 to 4 family residential 1 105 — Construction, land development and commercial 1 191 — Mortgage, farmland 4 1,578 — Mortgage, 1 to 4 family first liens 8 1,156 — Mortgage, 1 to 4 family junior liens 1 19 — Mortgage, multi-family 1 620 — Mortgage, commercial 9 2,584 — Loans to individuals — — — 37 $ 7,652 $ 149 A summary of TDR loans that were modified during the year ended December 31, 2022 was as follows: December 31, 2022 Number of Pre-modification Post-modification ( Dollar Amounts In Thousands) Agricultural — $ — $ — Commercial and financial 2 1,032 1,032 Real estate: Construction, 1 to 4 family residential 1 105 105 Construction, land development and commercial 1 191 191 Mortgage, farmland 2 1,021 1,021 Mortgage, 1 to 4 family first liens — — — Mortgage, 1 to 4 family junior liens — — — Mortgage, multi-family — — — Mortgage, commercial 1 274 274 Loans to individuals — — — 7 $ 2,623 $ 2,623 The following table shows the amortized cost basis at the end of the reporting period of the loans modified to borrowers experiencing financial difficulty, disaggregated by class of financing receivable and type of concession granted (numbers in thousands): Loan Modifications Made to Borrowers Experiencing Financial Difficulty Term Extension Amortized Cost Basis at December 31, 2023 % of Total Class of Financing Receivable Loan Type Mortgage, Farmland $ 1,219 0.43% Agricultural 2,556 2.21% Mortgage, commercial 312 0.07% Total $ 4,087 The following table describes the financial effect of the modifications made to borrowers experiencing financial difficulty: Term Extension Loan Type Financial Effect Mortgage, Farmland Added a weighted-average 5.3 years to the life of loans, which reduced monthly payment amounts for the borrowers. Agricultural Added a weighted-average 0.08 year to the life of loans, which reduced monthly payment amounts for the borrowers. Mortgage, commercial Added a weighted-average 5.1 year to the life of loans, which reduced monthly payment amounts for the borrowers. Payment Status (Amortized Cost Basis) Current 30-89 Days Past Due 90+ Days Past Due Loan Type Mortgage, Farmland $ 1,219 $ — $ — Agricultural 2,556 — — Commercial and financial 312 — — $ 4,087 $ — $ —
Schedule of amortized cost basis of collateral dependent loans	The following tables present the amortized cost basis of collateral dependent loans, by the primary collateral type, which are individually evaluated to determine expected credit losses, and the related ACL allocated to these loans as of December 31, 2023 and 2022: Primary Type of Collateral Real Estate Accounts Receivable Equipment Other Total ACL Allocation (Amounts In Thousands) December 31, 2023 Agricultural $ 2,557 $ — $ — $ — $ 2,557 $ — Commercial and financial 2,233 — 10 — 2,243 560 Real estate: Construction, 1 to 4 family residential 5,504 — — — 5,504 — Construction, land development and commercial 8,080 — — — 8,080 — Mortgage, farmland 2,077 — 169 — 2,246 — Mortgage, 1 to 4 family first liens 6,593 — — — 6,593 104 Mortgage, 1 to 4 family junior liens 239 — — — 239 — Mortgage, multi-family 7,685 — — — 7,685 — Mortgage, commercial 5,139 — — — 5,139 — Loans to individuals 60 — — — 60 60 Obligations of state and political subdivisions — — — — — — $ 40,167 $ — $ 179 $ — $ 40,346 $ 724 Primary Type of Collateral Real Estate Accounts Receivable Equipment Other Total ACL Allocation (Amounts In Thousands) December 31, 2022 Agricultural $ 197 $ — $ — $ — $ 197 $ — Commercial and financial 1,385 — 74 — 1,459 4 Real estate: Construction, 1 to 4 family residential 382 — — — 382 105 Construction, land development and commercial 191 — — — 191 — Mortgage, farmland 1,482 — 180 — 1,662 — Mortgage, 1 to 4 family first liens 6,012 — — — 6,012 44 Mortgage, 1 to 4 family junior liens 193 — — — 193 1 Mortgage, multi-family 620 — — — 620 — Mortgage, commercial 2,833 — — — 2,833 1 Loans to individuals 30 — — — 30 29 Obligations of state and political subdivisions — — — — — — $ 13,325 $ — $ 254 $ — $ 13,579 $ 184

Property and Equipment (Tables)

Property and Equipment (Tables)	12 Months Ended
	Dec. 31, 2023
Property, Plant and Equipment [Abstract]
Major classes of property and equipment and the total accumulated depreciation	The major classes of property and equipment and the total accumulated depreciation are as follows: December 31, 2023 2022 (Amounts In Thousands) Land $ 11,266 $ 11,266 Buildings and improvements 41,223 38,923 Furniture and equipment 42,694 41,999 95,183 92,188 Less accumulated depreciation 60,953 58,670 Net $ 34,230 $ 33,518

Leases (Tables)

Leases (Tables)	12 Months Ended
	Dec. 31, 2023
Leases [Abstract]
Schedule of maturities of lease liabilities	As of December 31, 2023, maturities of lease liabilities were as follows: Year ending December 31: (Amounts In Thousands) 2024 329 2025 332 2026 335 2027 333 2028 295 Thereafter 984 Total lease payments 2,608 Less imputed interest (385) Total operating lease liabilities $ 2,223

Interest-Bearing Deposits (Tabl

Interest-Bearing Deposits (Tables)	12 Months Ended
	Dec. 31, 2023
Interest-Bearing Deposit Liabilities [Abstract]
Schedule of deposits	A summary of these deposits is as follows: December 31, 2023 2022 (Amounts In Thousands) NOW and other demand $ 783,337 $ 948,322 Savings 1,021,126 1,196,686 Time, $250,000 and over 200,377 88,808 Other time 677,542 476,101 $ 2,682,382 $ 2,709,917
Schedule of time deposits maturity	Time deposits have a maturity as follows: December 31, 2023 2022 (Amounts In Thousands) Due in one year or less $ 806,638 $ 257,239 Due after one year through two years 45,890 246,763 Due after two years through three years 13,237 40,144 Due after three years through four years 11,095 14,933 Due over four years 1,059 5,830 $ 877,919 $ 564,909

Short-term Borrowings (Tables)

Short-term Borrowings (Tables)	12 Months Ended
	Dec. 31, 2023
Short-Term Debt [Abstract]
Schedule of short-term borrowings	The following table sets forth selected information for other borrowings each of which having a maturity of less than one year: December 31, 2023 2022 (Amounts In Thousands) Federal funds purchased, interest rates 4.50% to 4.85% $ — $ 82,061 Bank Term Funding Program, interest rates 4.83% 219,000 —

Federal Home Loan Bank Borrow_2

Federal Home Loan Bank Borrowings (Tables)	12 Months Ended
	Dec. 31, 2023
Federal Home Loan Banks [Abstract]
Schedule of federal home loan bank borrowings	As of December 31, 2023 and 2022, the borrowings were as follows: 2023 2022 (Effective interest rates as of December 31, 2023) (Amounts In Thousands) Overnight borrowing, 4.60% $ — $ 40,000 Due 2024, 5.49 to 5.66 296,648 — $ 296,648 $ 40,000

Accumulated Other Comprehensi_2

Accumulated Other Comprehensive Income (Tables)	12 Months Ended
	Dec. 31, 2023
Other Comprehensive Income (Loss), Net of Tax [Abstract]
Components of accumulated other comprehensive income (AOCI)	The components of accumulated other comprehensive income (AOCI), included in stockholders’ equity, are as follows: December 31, 2023 2022 (amounts in thousands) Net unrealized (loss) on available-for-sale securities $ (35,418) $ (54,198) Net unrealized (loss) on derivatives used for cash flow hedges (233) — Tax effect 8,475 13,138 Net-of-tax amount $ (27,176) $ (41,060)

Employee Benefit Plans (Tables)

Employee Benefit Plans (Tables)	12 Months Ended
	Dec. 31, 2023
Retirement Benefits [Abstract]
Schedule of Employee Stock Ownership Plan (ESOP)	As of December 31, 2023 and 2022, the shares held by the ESOP, fair value and maximum cash obligation were as follows: 2023 2022 Shares held by the ESOP 679,592 708,488 Fair value per share $ 66.00 $ 72.00 Maximum cash obligation $ 44,853,000 $ 51,011,000
Schedule of stock options activity	A summary of the stock options is as follows: Number of Shares Weighted- Weighted-Average Aggregate Balance, December 31, 2020 13,025 $ 45.92 4.47 216 Granted — Exercised — Balance, December 31, 2021 13,025 $ 45.92 3.47 288 Granted — Exercised (7,220) Balance, December 31, 2022 5,805 $ 62.00 6.40 58 Granted — Exercised — Balance, December 31, 2023 5,805 $ 62.00 5.40 $ 23
Schedule of pertinent information related to the options outstanding	Other pertinent information related to the options outstanding at December 31, 2023 is as follows: Exercise Price Number Outstanding Remaining Contractual Life Number Exercisable 62.00 5,805 65 months — 5,805 —
Schedule of restricted stock activity	A summary of the restricted stock option activity for the year ended December 31, 2023 is as follows: 2020 Stock Option and Incentive Plan 2010 Stock Option and Incentive Plan Number of Shares Weighted Average Grant Date Fair Value Number of Shares Weighted Average Grant Date Fair Value Balance, December 31, 2022 197,245 34,406 Authorization of shares — — Granted 24,393 $67.40 — $0.00 Forfeited 5,221 $67.42 3,620 $62.21 Balance, December 31, 2023 178,073 38,026

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2023
Income Tax Disclosure [Abstract]
Components of income tax	Income taxes for the years ended December 31, 2023, 2022 and 2021 are summarized as follows: 2023 2022 2021 (Amounts In Thousands) Current: Federal $ 9,575 $ 11,190 $ 10,383 State 2,596 3,231 2,653 Deferred: Federal (2,215) (1,035) 757 State 342 (272) 214 $ 10,298 $ 13,114 $ 14,007
Schedule of deferred tax assets and liabilities	Deferred tax assets and liabilities at December 31, 2023 and 2022 were as follows: December 31, 2023 2022 (Amounts In Thousands) Deferred income tax assets: Allowance for credit losses $ 11,745 $ 10,045 Deferred compensation and unearned restricted stock 1,671 1,785 Allowance for credit losses on off-balance sheet credit exposures 1,212 1,074 Accrued expenses 932 848 Unrealized losses on investment securities 8,419 13,138 State net operating loss 1,286 1,187 Gross deferred tax assets $ 25,265 $ 28,077 Valuation allowance (1,286) (1,187) Deferred tax asset, net of valuation allowance $ 23,979 $ 26,890 Deferred income tax liabilities: Property and equipment 1,647 1,680 Goodwill 388 395 Prepaid expenses 495 400 Other 178 354 Gross deferred tax liabilities $ 2,708 $ 2,829 Net deferred tax assets $ 21,271 $ 24,061
Summary of change in deferred income tax	The net change in the deferred income taxes for the years ended December 31, 2023, 2022 and 2021 is reflected in the consolidated financial statements as follows: Year Ended December 31, 2023 2022 2021 (Amounts In Thousands) Consolidated statements of income $ (1,873) $ (1,307) $ 971 Consolidated statements of stockholders' equity 4,663 (13,629) (4,008) $ 2,790 $ (14,936) $ (3,037)
Schedule of effective income tax rate reconciliation	Income tax expense for the years ended December 31, 2023, 2022 and 2021 are less than the amounts computed by applying the maximum effective federal income tax rate to the income before income taxes because of the following items: 2023 2022 2021 Amount % Of Amount % Of Amount % Of (Amounts In Thousands) Expected tax expense $ 10,180 21.0 % $ 12,782 21.0 % $ 13,039 21.0 % Tax-exempt interest (1,349) (2.8) (1,216) (2.0) (1,176) (1.9) Interest expense limitation 187 0.4 47 0.1 50 0.1 State income taxes, net of federal income tax benefit 2,321 4.8 2,337 3.8 2,265 3.7 Income tax credits (475) (1.0) (475) (0.8) (475) (0.8) Other (566) (1.2) (361) (0.6) 304 0.5 $ 10,298 21.2 % $ 13,114 21.5 % $ 14,007 22.6 %

Regulatory Capital Requiremen_2

Regulatory Capital Requirements, Restrictions on Subsidiary Dividends and Cash Restrictions (Tables)	12 Months Ended
	Dec. 31, 2023
Regulatory Capital Requirements, Restrictions on Subsidiary Dividends and Cash Restrictions [Abstract]
Schedule of minimum regulatory requirements	The actual amounts and capital ratios as of December 31, 2023 and 2022, with the minimum regulatory requirements for the Company and Bank are presented below (amounts in thousands): Actual For Capital Adequacy Purposes Amount Ratio Ratio As of December 31, 2023: Company: Community Bank Leverage Ratio $ 539,815 12.77 % 9.00 % Bank: Community Bank Leverage Ratio 541,566 12.82 9.00 Actual For Capital Adequacy Purposes Amount Ratio Ratio As of December 31, 2022: Company: Community Bank Leverage Ratio $ 517,831 13.27 % 9.00 % Bank: Community Bank Leverage Ratio 520,149 13.33 9.00

Related Party Transactions (Tab

Related Party Transactions (Tables)	12 Months Ended
	Dec. 31, 2023
Related Party Transactions [Abstract]
Schedule of changes in loans to related parties	The following is an analysis of the changes in the loans to related parties during the years ended December 31, 2023 and 2022: Year Ended December 31, 2023 2022 (Amounts In Thousands) Balance, beginning $ 73,039 $ 52,845 Net (decrease) increase due to change in related parties 714 (986) Advances 27,689 39,155 Collections (28,105) (17,975) Balance, ending $ 73,337 $ 73,039

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	12 Months Ended
	Dec. 31, 2023
Fair Value Disclosures [Abstract]
Carrying value and estimated fair values of entity's financial instruments	The carrying value and estimated fair values of the Company’s financial instruments as of December 31, 2023 are as follows: December 31, 2023 Carrying Estimated Readily Observable Company (Amounts In Thousands) Financial instrument assets: Cash and cash equivalents $ 59,482 $ 59,482 $ 59,482 $ — $ — Investment securities 795,167 795,167 422,490 372,677 — Loans held for sale 2,023 2,023 — 2,023 — Loans Agricultural 113,270 112,421 — — 112,421 Commercial and financial 298,440 294,021 — — 294,021 Real estate: Construction, 1 to 4 family residential 79,142 79,238 — — 79,238 Construction, land development and commercial 308,509 299,846 — — 299,846 Mortgage, farmland 277,735 259,969 — — 259,969 Mortgage, 1 to 4 family first liens 1,206,991 1,114,737 — — 1,114,737 Mortgage, 1 to 4 family junior liens 140,636 135,529 — — 135,529 Mortgage, multi-family 466,754 435,222 — — 435,222 Mortgage, commercial 412,769 386,712 — — 386,712 Loans to individuals 38,958 37,600 — — 37,600 Obligations of state and political subdivisions 46,168 43,676 — — 43,676 Accrued interest receivable 19,786 19,786 — 19,786 — Total financial instrument assets $ 4,265,830 $ 4,075,429 $ 481,972 $ 394,486 $ 3,198,971 Financial instrument liabilities: Deposits Noninterest-bearing deposits $ 600,398 $ 600,398 $ — $ 600,398 $ — Interest-bearing deposits 2,682,382 2,678,798 — 2,678,798 — Other borrowings 219,000 219,164 — 219,164 — Federal Home Loan Bank borrowings 296,648 297,148 — 297,148 — Interest rate swaps 233 233 — 233 — Accrued interest payable 6,102 6,102 — 6,102 — Total financial instrument liabilities $ 3,804,763 $ 3,801,843 $ — $ 3,801,843 $ — Face Amount Financial instrument with off-balance sheet risk: Loan commitments $ 685,861 $ — $ — $ — $ — Letters of credit 7,654 — — — — Total financial instrument liabilities with off-balance-sheet risk $ 693,515 $ — $ — $ — $ — (1) Considered Level 1 under Accounting Standards Codification (“ASC”) Topic 820, Fair Value Measurements and Disclosures (“ASC 820”). (2) Considered Level 2 under ASC 820. (3) Considered Level 3 under ASC 820 and are based on valuation models that use significant assumptions that are not observable in an active market. The carrying value and estimated fair values of the Company’s financial instruments as of December 31, 2022 are as follows: December 31, 2022 Carrying Estimated Readily Observable Company (Amounts In Thousands) Financial instrument assets: Cash and cash equivalents $ 36,641 $ 36,641 $ 36,641 $ — $ — Investment securities 782,565 782,565 445,392 337,173 — Loans held for sale 1,663 1,663 — 1,663 — Loans Agricultural 110,163 108,992 — — 108,992 Commercial and financial 263,309 259,500 — — 259,500 Real estate: Construction, 1 to 4 family residential 91,297 91,279 — — 91,279 Construction, land development and commercial 193,162 188,726 — — 188,726 Mortgage, farmland 253,581 237,849 — — 237,849 Mortgage, 1 to 4 family first liens 1,120,150 1,055,091 — — 1,055,091 Mortgage, 1 to 4 family junior liens 121,890 118,279 — — 118,279 Mortgage, multi-family 432,517 411,092 — — 411,092 Mortgage, commercial 397,861 377,753 — — 377,753 Loans to individuals 35,278 36,934 — — 36,934 Obligations of state and political subdivisions 47,773 45,653 — — 45,653 Accrued interest receivable 15,782 15,782 — 15,782 — Total financial instrument assets $ 3,903,632 $ 3,767,799 $ 482,033 $ 354,618 $ 2,931,148 Financial instrument liabilities: Deposits Noninterest-bearing deposits $ 647,450 $ 647,450 $ — $ 647,450 $ — Interest-bearing deposits 2,709,917 2,711,088 — 2,711,088 — Other borrowings 82,061 82,061 — 82,061 — Federal Home Loan Bank borrowings 40,000 40,000 — 40,000 — Accrued interest payable 1,394 1,394 — 1,394 — Total financial instrument liabilities 3,480,822 3,481,993 — 3,481,993 — Financial instrument with off-balance sheet risk: Face Amount Loan commitments $ 701,729 $ — $ — $ — $ — Letters of credit 6,618 — — — — Total financial instrument liabilities with off-balance-sheet risk $ 708,347 $ — $ — $ — $ — (1) Considered Level 1 under Accounting Standards Codification (“ASC”) Topic 820, Fair Value Measurements and Disclosures (“ASC 820”). (2) Considered Level 2 under ASC 820. (3) Considered Level 3 under ASC 820 and are based on valuation models that use significant assumptions that are not observable in an active market
Schedule of assets and liabilities measured at fair value on a recurring basis	The table below represents the balances of assets and liabilities measured at fair value on a recurring basis: December 31, 2023 Readily Available Observable Company Total at Securities available for sale (Amounts in Thousands) U.S. Treasury $ 422,490 $ — $ — $ 422,490 State and political subdivisions — 262,953 — 262,953 Mortgage-backed securities and collateralized mortgage obligations — 60,929 — 60,929 Other securities (FHLB, FHLMC and FNMA) — 33,049 — 33,049 Total $ 422,490 $ 356,931 $ — $ 779,421 December 31, 2022 Readily Available Observable Company Total at Securities available for sale (Amounts in Thousands) U.S. Treasury $ 445,392 $ — $ — $ 445,392 State and political subdivisions — 248,582 — 248,582 Mortgage-backed securities and collateralized mortgage obligations — 50,196 — 50,196 Other securities (FHLB, FHLMC and FNMA) — 31,934 — 31,934 Total $ 445,392 $ 330,712 $ — $ 776,104 (1) Considered Level 1 under ASC 820. (2) Considered Level 2 under ASC 820. (3) Considered Level 3 under ASC 820 and are based on valuation models that use significant assumptions that are not observable in an active market.
Schedule of assets measured at fair value on a nonrecurring basis	For assets measured at fair value on a nonrecurring basis that were still held on the balance sheet at December 31, 2023 and 2022, the following tables provide the level of valuation assumptions used to determine the adjustment and the carrying value of the related individual assets at year end. December 31, 2023 Year Ended December 31, 2023 Readily Observable Company Total at Total (Gains) Losses (Amounts in Thousands) Loans (4) Agricultural $ — $ — $ — $ — $ 419 Commercial and financial — — 1,044 1,044 26 Real Estate: Construction, 1 to 4 family residential — — 5,235 5,235 1,148 Construction, land development and commercial — — 2,755 2,755 447 Mortgage, farmland — — — — — Mortgage, 1 to 4 family first liens — — 1,518 1,518 (33) Mortgage, 1 to 4 family junior liens — — — — — Mortgage, multi-family — — — — 20 Mortgage, commercial — — 1,911 1,911 725 Loans to individuals — — — — — Foreclosed assets (5) — — — — — Total $ — $ — $ 12,463 $ 12,463 $ 2,752 (1) Considered Level 1 under ASC 820. (2) Considered Level 2 under ASC 820. (3) Considered Level 3 under ASC 820 and are based on valuation models that use significant assumptions that are not observable in an active market. (4) Represents carrying value and related write-downs of loans for which adjustments are based on the value of the collateral. The carrying value of loans fully charged off is zero. (5) Represents the fair value and related losses of foreclosed real estate and other collateral owned that were measured at fair value subsequent to their initial classification as foreclosed assets. December 31, 2022 Year Ended December 31, 2022 Readily Observable Company Total at Total (Amounts in Thousands) Loans (4) Agricultural $ — $ — $ — $ — $ — Commercial and financial — — 1,324 1,324 225 Real Estate: Construction, 1 to 4 family residential — — 277 277 — Construction, land development and commercial — — 191 191 — Mortgage, farmland — — 1,662 1,662 123 Mortgage, 1 to 4 family first liens — — 5,639 5,639 367 Mortgage, 1 to 4 family junior liens — — 193 193 5 Mortgage, multi-family — — 620 620 50 Mortgage, commercial — — 2,778 2,778 — Loans to individuals — — — — — Foreclosed assets (5) — — — — — Total $ — $ — $ 12,684 $ 12,684 $ 770 (1) Considered Level 1 under ASC 820. (2) Considered Level 2 under ASC 820. (3) Considered Level 3 under ASC 820 and are based on valuation models that use significant assumptions that are not observable in an active market. (4) Represents carrying value and related write-downs of loans for which adjustments are based on the value of the collateral. The carrying value of loans fully charged off is zero. (5) Represents the fair value and related losses of foreclosed real estate and other collateral owned that were measured at fair value subsequent to their initial classification as foreclosed assets.

Parent Company Only Financial_2

Parent Company Only Financial Information (Tables)	12 Months Ended
	Dec. 31, 2023
Condensed Financial Information Disclosure [Abstract]
CONDENSED BALANCE SHEETS	ASSETS 2023 2022 Cash and cash equivalents at subsidiary bank $ 652 $ 600 Investment in subsidiary bank 516,889 481,589 Other assets 1,348 1,296 Total assets $ 518,889 $ 483,485 LIABILITIES AND STOCKHOLDERS' EQUITY Liabilities $ 3,750 $ 4,214 Redeemable common stock held by ESOP 44,853 51,011 Stockholders' equity: Capital stock 63,827 63,220 Retained earnings 541,329 512,841 Accumulated other comprehensive (loss) (27,176) (41,060) Treasury stock at cost (62,841) (55,730) 515,139 479,271 Less maximum cash obligation related to ESOP shares 44,853 51,011 Total stockholders' equity 470,286 428,260 Total liabilities and stockholders' equity $ 518,889 $ 483,485
CONDENSED STATEMENTS OF INCOME	2023 2022 2021 Dividends received from subsidiary $ 16,687 $ 12,806 $ 12,273 Other expenses (199) (720) (836) Income before income tax benefit and equity in undistributed income of subsidiary 16,488 12,086 11,437 Income tax benefit 54 269 297 16,542 12,355 11,734 Equity in undistributed income of subsidiary 21,634 35,398 36,351 Net income $ 38,176 $ 47,753 $ 48,085
CONDENSED STATEMENTS OF CASH FLOWS	2023 2022 2021 Cash flows from operating activities: Net income $ 38,176 $ 47,753 $ 48,085 Adjustments to reconcile net income to cash and cash equivalents provided by operating activities: Equity in undistributed income of subsidiary (21,634) (35,398) (36,351) Share-based compensation 25 25 25 Compensation expensed through issuance of common stock 1,630 1,349 1,618 Forfeiture of common stock (564) (791) (455) (Increase) decrease in other assets (52) 771 (221) (Decrease) increase in other liabilities (529) 28 290 Net cash and cash equivalents provided by operating activities 17,052 13,737 12,991 Cash flows from financing activities: Issuance of common stock, net of costs — 1,242 — Stock options exercised — 238 — Purchase of treasury stock (7,710) (7,906) (3,569) Proceeds from the issuance of common stock through the employee stock purchase plan 398 417 427 Capital contribution to subsidiary — — — Dividends paid (9,688) (9,304) (8,773) Net cash and cash equivalents used by financing activities (17,000) (15,313) (11,915) Increase (decrease) in cash and cash equivalents 52 (1,576) 1,076 Cash and cash equivalents: Beginning of year 600 2,176 1,100 Ending of year $ 652 $ 600 $ 2,176 Supplemental Disclosures Noncash financing activities: (Decrease) increase in maximum cash obligation related to ESOP shares $ (6,158) $ 998 $ 2,684

Commitments and Contingencies (

Commitments and Contingencies (Tables)	12 Months Ended
	Dec. 31, 2023
Commitments and Contingencies Disclosure [Abstract]
Schedule of banks commitments	A summary of the Bank’s commitments at December 31, 2023 and 2022 is as follows: 2023 2022 (Amounts In Thousands) Firm loan commitments and unused portion of lines of credit: Home equity loans $ 84,939 $ 84,869 Credit cards 73,677 66,535 Commercial, real estate and home construction 245,208 241,983 Commercial lines and real estate purchase loans 282,037 308,342 Outstanding letters of credit 7,654 6,618
Schedule of maturities of lease liabilities	The minimum future rental commitments as of December 31, 2023 for all non-cancellable leases relating to Bank premises were as follows: Year ending December 31: (Amounts In Thousands) 2024 239 2025 157 2026 157 2027 157 2028 121 Thereafter 1 $ 832

Derivative Financial Instrume_2

Derivative Financial Instruments (Tables)	12 Months Ended
	Dec. 31, 2023
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Balance Sheet location and fair value of derivative instruments designated as cash flow hedge	The table below identifies the balance sheet category and fair value of the Bank’s derivative instrument designated as a cash flow hedge as of December 31, 2023: Notional Fair Balance Maturity (Amounts in Thousands) December 31, 2023 Interest rate swap $ 2,100 $ (233) Other Liabilities 5/15/2025
Identification of the gains and losses recognized on the derivative instruments designated as cash flow hedges	The table below identifies the losses recognized on the Bank’s derivative instrument designated as cash flow hedges for the year ended December 31, 2023: Recognized in Other Comprehensive Loss Reclassified from AOCI into Income Recognized in Income on Derivatives Amount of (Loss) Category Amount of Gain (Loss) Category Amount of Gain (Loss) (Amounts in Thousands) December 31, 2023 Interest rate swap $ (177) Interest Expense $ — Other Income $ —

Nature of Activities and Sign_4

Nature of Activities and Significant Accounting Policies - Narrative (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2023 USD ($) property segment	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)	Feb. 28, 2021 USD ($)	Jan. 01, 2021 USD ($)	Dec. 31, 2020 USD ($)
Nature of activities
Number of Reportable Segments | segment	1
Tax credit real estate
Number of multi family rental properties | property	3
Number of assisted living rental properties | property	3
Number of multi tenant rental properties for persons with disabilities | property	1
Number of multi family senior living rental properties | property	1
Limited partnership, capital contribution				$ 4,180
Duration of tax credit of each property	10 years
Deferred income taxes
Recognized income tax positions, maximum realized (in hundredths)	50%
Effect of New Financial Accounting Standards
Less allowance for credit losses	$ 49,410	$ 41,440	$ 35,470		$ 37,070	$ 37,070
Allowance for credit losses on off-balance sheet credit exposures	5,110	4,430	3,850		0	0
Accrued interest receivable	$ 19,786	15,782
Debt Securities, Available For Sale, Accrued Interest, After Allowance For Credit Loss, Statement Of Financial Position, Extensible List Not Disclosed Flag	AFS debt securities
Stockholders' Equity Attributable to Parent	$ (470,286)	(428,260)	(438,450)			(416,076)
Deferred income taxes, net	21,271	24,061
Accrued interest receivable on AFS debt securities	3,970	3,610
Loans Held For Investment
Effect of New Financial Accounting Standards
Accrued interest receivable	$ 15,820	$ 12,170
Impact of ASC 326 Adoption
Effect of New Financial Accounting Standards
Less allowance for credit losses			2,750		2,746	2,746
Allowance for credit losses on off-balance sheet credit exposures			3,580		3,584	3,584
Stockholders' Equity Attributable to Parent						4,751
Deferred income taxes, net			$ 1,580
As Reported Under ASC 326
Effect of New Financial Accounting Standards
Less allowance for credit losses					39,816
Allowance for credit losses on off-balance sheet credit exposures					$ 3,584
Stockholders' Equity Attributable to Parent						$ (411,325)
Each Limited Partnership
Tax credit real estate
Ownership interest in each limited partnership (or greater)	99%
Building and Improvements | Minimum
Property and equipment
Estimated useful lives	7 years	7 years
Building and Improvements | Maximum
Property and equipment
Estimated useful lives	40 years	40 years
Furniture and Equipment | Minimum
Property and equipment
Estimated useful lives	3 years	3 years
Furniture and Equipment | Maximum
Property and equipment
Estimated useful lives	10 years	10 years

Nature of Activities and Sign_5

Nature of Activities and Significant Accounting Policies - Earning per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Computation of weighted average number of basic and diluted shares:
Common shares outstanding at the beginning of the year (in shares)	9,225,484	9,299,640	9,330,995
Weighted average number of net shares (redeemed) (in shares)	(48,763)	(31,792)	(23,793)
Weighted average shares outstanding (basic) (in shares)	9,176,721	9,267,848	9,307,202
Weighted average of potential dilutive shares attributable to stock options granted, computed under the treasury stock method (in shares)	654	1,693	3,660
Weighted average number of shares (diluted) (in shares)	9,177,375	9,269,541	9,310,862
Net income	$ 38,176	$ 47,753	$ 48,085
Earnings per share:
Basic (in dollars per share)	$ 4.16	$ 5.15	$ 5.16
Diluted (in dollars per share)	$ 4.16	$ 5.15	$ 5.16

Investment Securities - Carryin

Investment Securities - Carrying Values of Investment Securities (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Debt Securities, Available-for-sale [Abstract]
Investment in subsidiary bank	$ 779,421	$ 776,104
Securities available for sale, Percent	100%	100%
U.S. Treasury
Debt Securities, Available-for-sale [Abstract]
Investment in subsidiary bank	$ 422,490	$ 445,392
Securities available for sale, Percent	54.20%	57.39%
Other securities (FHLB, FHLMC and FNMA)
Debt Securities, Available-for-sale [Abstract]
Investment in subsidiary bank	$ 33,049	$ 31,934
Securities available for sale, Percent	4.24%	4.11%
State and political subdivisions
Debt Securities, Available-for-sale [Abstract]
Investment in subsidiary bank	$ 262,953	$ 248,582
Securities available for sale, Percent	33.74%	32.03%
Mortgage-backed securities and collateralized mortgage obligations
Debt Securities, Available-for-sale [Abstract]
Investment in subsidiary bank	$ 60,929	$ 50,196
Securities available for sale, Percent	7.82%	6.47%

Investment Securities - Carry_2

Investment Securities - Carrying Values of Available-for-Sale Securities (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Debt Securities, Available-for-sale [Abstract]
Amortized Cost	$ 814,839	$ 830,302
Gross Unrealized Gains	2,914	239
Gross Unrealized (Losses)	(38,332)	(54,437)
Allowance for Credit Losses	0	0
Estimated Fair Value	779,421	776,104
U.S. Treasury
Debt Securities, Available-for-sale [Abstract]
Amortized Cost	436,457	470,581
Gross Unrealized Gains	703	0
Gross Unrealized (Losses)	(14,670)	(25,189)
Allowance for Credit Losses	0	0
Estimated Fair Value	422,490	445,392
Other securities (FHLB, FHLMC and FNMA)
Debt Securities, Available-for-sale [Abstract]
Amortized Cost	35,156	35,255
Gross Unrealized Gains	0	0
Gross Unrealized (Losses)	(2,107)	(3,321)
Allowance for Credit Losses	0	0
Estimated Fair Value	33,049	31,934
State and political subdivisions
Debt Securities, Available-for-sale [Abstract]
Amortized Cost	276,694	267,351
Gross Unrealized Gains	1,970	239
Gross Unrealized (Losses)	(15,711)	(19,008)
Allowance for Credit Losses	0	0
Estimated Fair Value	262,953	248,582
Mortgage-backed securities and collateralized mortgage obligations
Debt Securities, Available-for-sale [Abstract]
Amortized Cost	66,532	57,115
Gross Unrealized Gains	241	0
Gross Unrealized (Losses)	(5,844)	(6,919)
Allowance for Credit Losses	0	0
Estimated Fair Value	$ 60,929	$ 50,196

Investment Securities - Carry_3

Investment Securities - Carrying Amount of Available-for-Sale Securities and Approximate Fair Values and Classified as per Contractual Maturities (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	$ 814,839	$ 830,302
Gross Unrealized Gains	2,914	239
Gross Unrealized (Losses)	(38,332)	(54,437)
Allowance for Credit Losses	0	0
Estimated Fair Value	779,421	776,104
Amortized Cost
Due in one year or less	241,023
Due after one year through five years	340,544
Due after five years through ten years	120,775
Due over ten years	45,965
Debt Securities, Available-for-sale, Maturity, Allocated and Single Maturity Date, Amortized Cost, Total	748,307
Fair Value
Due in one year or less	238,097
Due after one year through five years	325,538
Due after five years through ten years	110,264
Due over ten years	44,593
Debt Securities, Available-for-sale, Maturity, Allocated and Single Maturity Date, Fair Value, Total	718,492
U.S. Treasury
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	436,457	470,581
Gross Unrealized Gains	703	0
Gross Unrealized (Losses)	(14,670)	(25,189)
Allowance for Credit Losses	0	0
Estimated Fair Value	422,490	445,392
Other securities (FHLB, FHLMC and FNMA)
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	35,156	35,255
Gross Unrealized Gains	0	0
Gross Unrealized (Losses)	(2,107)	(3,321)
Allowance for Credit Losses	0	0
Estimated Fair Value	33,049	31,934
State and political subdivisions
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	276,694	267,351
Gross Unrealized Gains	1,970	239
Gross Unrealized (Losses)	(15,711)	(19,008)
Allowance for Credit Losses	0	0
Estimated Fair Value	262,953	248,582
Mortgage-backed securities and collateralized mortgage obligations
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	66,532	57,115
Gross Unrealized Gains	241	0
Gross Unrealized (Losses)	(5,844)	(6,919)
Allowance for Credit Losses	0	0
Estimated Fair Value	60,929	$ 50,196
Amortized Cost
Mortgage-backed securities and collateralized mortgage obligations	66,532
Fair Value
Mortgage-backed securities and collateralized mortgage obligations	$ 60,929

Investment Securities - Narrati

Investment Securities - Narrative (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Debt Securities, Available-for-sale [Line Items]
Investment in subsidiary bank	$ 779,421	$ 776,104
Collateralized Securities
Debt Securities, Available-for-sale [Line Items]
Investment in subsidiary bank	$ 427,680

Investment Securities - Availab

Investment Securities - Available-for-Sale Securities, Continuous Unrealized Loss Position, Fair Value (Details) $ in Thousands	Dec. 31, 2023 USD ($) security	Dec. 31, 2022 USD ($) security
Less than 12 months
Number of securities | security	116	582
Fair Value	$ 36,900	$ 474,089
Unrealized Loss	$ (316)	$ (19,360)
Percent of Unrealized Loss	0.86%	4.08%
12 months or more
Number of securities | security	786	415
Fair Value	$ 611,806	$ 262,801
Unrealized Loss	$ (38,016)	$ (35,077)
Percent of Unrealized Loss	6.21%	13.35%
Total
Number of securities | security	902	997
Fair Value	$ 648,706	$ 736,890
Unrealized Loss	$ (38,332)	$ (54,437)
Percent of Unrealized Loss	5.91%	7.39%
U.S. Treasury
Less than 12 months
Number of securities | security	1	89
Fair Value	$ 2,390	$ 306,407
Unrealized Loss	$ (2)	$ (10,695)
Percent of Unrealized Loss	0.08%	3.49%
12 months or more
Number of securities | security	122	60
Fair Value	$ 370,660	$ 136,486
Unrealized Loss	$ (14,668)	$ (14,494)
Percent of Unrealized Loss	3.96%	10.62%
Total
Number of securities | security	123	149
Fair Value	$ 373,050	$ 442,893
Unrealized Loss	$ (14,670)	$ (25,189)
Percent of Unrealized Loss	3.93%	5.69%
Other securities (FHLB, FHLMC and FNMA)
Less than 12 months
Number of securities | security	0	0
Fair Value	$ 0	$ 0
Unrealized Loss	$ 0	$ 0
Percent of Unrealized Loss	0%	0%
12 months or more
Number of securities | security	14	14
Fair Value	$ 33,049	$ 31,934
Unrealized Loss	$ (2,107)	$ (3,321)
Percent of Unrealized Loss	6.38%	10.40%
Total
Number of securities | security	14	14
Fair Value	$ 33,049	$ 31,934
Unrealized Loss	$ (2,107)	$ (3,321)
Percent of Unrealized Loss	6.38%	10.40%
State and political subdivisions
Less than 12 months
Number of securities | security	115	479
Fair Value	$ 34,510	$ 124,647
Unrealized Loss	$ (314)	$ (3,351)
Percent of Unrealized Loss	0.91%	2.69%
12 months or more
Number of securities | security	632	337
Fair Value	$ 161,614	$ 87,221
Unrealized Loss	$ (15,397)	$ (15,657)
Percent of Unrealized Loss	9.53%	17.95%
Total
Number of securities | security	747	816
Fair Value	$ 196,124	$ 211,868
Unrealized Loss	$ (15,711)	$ (19,008)
Percent of Unrealized Loss	8.01%	8.97%
Mortgage-backed securities and collateralized mortgage obligations
Less than 12 months
Fair Value	$ 0	$ 43,035
Unrealized Loss	0	(5,314)
12 months or more
Fair Value	46,483	7,160
Unrealized Loss	$ (5,844)	$ (1,605)
Total
Number of securities | security	18	18
Fair Value	$ 46,483	$ 50,195
Unrealized Loss	$ (5,844)	$ (6,919)
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, Less than 12 Months, Number of Positions | security	0	14
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, Less Than Twelve Months, Percentage, Unrealized Loss	0%	12.35%
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, 12 Months or Longer, Number of Positions | security	18	4
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, Twelve Months Or Longer, Percentage, Unrealized Loss	12.57%	22.42%
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, Percentage, Unrealized Loss	12.57%	13.78%

Investment Securities - Avail_2

Investment Securities - Available-for-Sale Securities, Sale Proceeds and Gross Realized Gains and Losses (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Investments, Debt and Equity Securities [Abstract]
Sale proceeds	$ 509	$ 0	$ 0
Gross realized gains	0	0
Gross realized losses	$ 0	$ 0

Loans - Classes of Loans (Detai

Loans - Classes of Loans (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Jan. 01, 2021	Dec. 31, 2020
Summary of classes of loans [Abstract]
Financing Receivable, before Allowance for Credit Loss and Fee	$ 3,438,423	$ 3,108,113
Net unamortized fees and costs	359	308
Ending balance	3,438,782	3,108,421
Less allowance for credit losses	49,410	41,440	$ 35,470	$ 37,070	$ 37,070
Total	3,389,372	3,066,981
Commercial and Financial
Summary of classes of loans [Abstract]
Financing Receivable, before Allowance for Credit Loss and Fee	307,190	269,568
Ending balance	307,190	269,568
Less allowance for credit losses	8,750	6,259	4,269		4,885
Construction, 1 to 4 family residential
Summary of classes of loans [Abstract]
Financing Receivable, before Allowance for Credit Loss and Fee	80,255	92,408
Ending balance	80,255	92,408
Construction, land development and commercial
Summary of classes of loans [Abstract]
Financing Receivable, before Allowance for Credit Loss and Fee	313,878	196,240
Ending balance	313,878	196,240
Mortgage, farmland
Summary of classes of loans [Abstract]
Financing Receivable, before Allowance for Credit Loss and Fee	281,164	256,570
Ending balance	281,164	256,570
Less allowance for credit losses	3,429	2,989	$ 3,433		$ 4,173
Mortgage, 1 to 4 family first liens
Summary of classes of loans [Abstract]
Financing Receivable, before Allowance for Credit Loss and Fee	1,221,296	1,130,989
Ending balance	1,221,296	1,130,989
Mortgage, 1 to 4 family junior liens
Summary of classes of loans [Abstract]
Financing Receivable, before Allowance for Credit Loss and Fee	144,524	124,951
Ending balance	144,524	124,951
Mortgage, multi-family
Summary of classes of loans [Abstract]
Financing Receivable, before Allowance for Credit Loss and Fee	471,009	436,952
Ending balance	471,009	436,952
Mortgage, commercial
Summary of classes of loans [Abstract]
Financing Receivable, before Allowance for Credit Loss and Fee	416,670	402,842
Ending balance	416,670	402,842
Loans to Individuals
Summary of classes of loans [Abstract]
Financing Receivable, before Allowance for Credit Loss and Fee	40,205	36,675
Ending balance	40,205	36,675
Obligations of State and Political Subdivisions
Summary of classes of loans [Abstract]
Financing Receivable, before Allowance for Credit Loss and Fee	46,446	48,213
Ending balance	$ 46,446	$ 48,213

Loans - Allowance For Credit Lo

Loans - Allowance For Credit Losses (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
ACL on loans:
Beginning balance	$ 41,440	$ 35,470	$ 37,070
Charge-offs	(8,637)	(2,213)	(1,316)
Recoveries	1,666	2,423	2,743
Credit loss (benefit) expense	14,941	5,760	(5,773)
Ending balance	49,410	41,440	35,470
Off-Balance Sheet, Credit Loss, Liability [Roll Forward]
Beginning balance	4,430	3,850	0
Credit loss (benefit) expense	680	580	266
(Charge-offs), net recoveries	0	0	0
Ending balance	5,110	4,430	3,850
Impact of ASC 326 Adoption
ACL on loans:
Beginning balance		2,750	2,746
Ending balance			2,750
Off-Balance Sheet, Credit Loss, Liability [Roll Forward]
Beginning balance		3,580	3,584
Ending balance			3,580
Agricultural
ACL on loans:
Beginning balance	2,542	2,261	2,508
Charge-offs	(781)	(357)	(106)
Recoveries	72	83	142
Credit loss (benefit) expense	683	555	45
Ending balance	2,516	2,542	2,261
Off-Balance Sheet, Credit Loss, Liability [Roll Forward]
Beginning balance	525	383	0
Credit loss (benefit) expense	(242)	142	(2)
(Charge-offs), net recoveries	0	0	0
Ending balance	283	525	383
Agricultural | Impact of ASC 326 Adoption
ACL on loans:
Beginning balance			(328)
Off-Balance Sheet, Credit Loss, Liability [Roll Forward]
Beginning balance			385
Commercial and Financial
ACL on loans:
Beginning balance	6,259	4,269	4,885
Charge-offs	(3,214)	(447)	(136)
Recoveries	556	584	1,103
Credit loss (benefit) expense	5,149	1,853	(1,881)
Ending balance	8,750	6,259	4,269
Off-Balance Sheet, Credit Loss, Liability [Roll Forward]
Beginning balance	1,099	1,118	0
Credit loss (benefit) expense	308	(19)	(467)
(Charge-offs), net recoveries	0	0	0
Ending balance	1,407	1,099	1,118
Commercial and Financial | Impact of ASC 326 Adoption
ACL on loans:
Beginning balance			298
Off-Balance Sheet, Credit Loss, Liability [Roll Forward]
Beginning balance			1,585
Real Estate: Construction and land development
ACL on loans:
Beginning balance	4,189	2,300	2,319
Charge-offs	(2,066)	0	(3)
Recoveries	13	48	94
Credit loss (benefit) expense	4,346	1,841	(437)
Ending balance	6,482	4,189	2,300
Off-Balance Sheet, Credit Loss, Liability [Roll Forward]
Beginning balance	2,126	849	0
Credit loss (benefit) expense	715	1,277	113
(Charge-offs), net recoveries	0	0	0
Ending balance	2,841	2,126	849
Real Estate: Construction and land development | Impact of ASC 326 Adoption
ACL on loans:
Beginning balance			327
Off-Balance Sheet, Credit Loss, Liability [Roll Forward]
Beginning balance			736
Real Estate: Mortgage, Farmland
ACL on loans:
Beginning balance	2,989	3,433	4,173
Charge-offs	(21)	(40)	(1)
Recoveries	56	296	25
Credit loss (benefit) expense	405	(700)	(1,527)
Ending balance	3,429	2,989	3,433
Off-Balance Sheet, Credit Loss, Liability [Roll Forward]
Beginning balance	55	113	0
Credit loss (benefit) expense	18	(58)	(67)
(Charge-offs), net recoveries	0	0	0
Ending balance	73	55	113
Real Estate: Mortgage, Farmland | Impact of ASC 326 Adoption
ACL on loans:
Beginning balance			763
Off-Balance Sheet, Credit Loss, Liability [Roll Forward]
Beginning balance			180
Real Estate: Mortgage, 1 to 4 family
ACL on loans:
Beginning balance	14,208	11,498	12,368
Charge-offs	(467)	(729)	(482)
Recoveries	446	898	964
Credit loss (benefit) expense	4,365	2,541	(1,874)
Ending balance	18,552	14,208	11,498
Off-Balance Sheet, Credit Loss, Liability [Roll Forward]
Beginning balance	471	794	0
Credit loss (benefit) expense	(108)	(323)	323
(Charge-offs), net recoveries	0	0	0
Ending balance	363	471	794
Real Estate: Mortgage, 1 to 4 family | Impact of ASC 326 Adoption
ACL on loans:
Beginning balance			522
Off-Balance Sheet, Credit Loss, Liability [Roll Forward]
Beginning balance			471
Real Estate: Mortgage, multi-family and commercial
ACL on loans:
Beginning balance	9,416	10,498	9,415
Charge-offs	(869)	(51)	(265)
Recoveries	256	361	263
Credit loss (benefit) expense	(647)	(1,392)	(311)
Ending balance	8,156	9,416	10,498
Off-Balance Sheet, Credit Loss, Liability [Roll Forward]
Beginning balance	122	559	0
Credit loss (benefit) expense	(34)	(437)	347
(Charge-offs), net recoveries	0	0	0
Ending balance	88	122	559
Real Estate: Mortgage, multi-family and commercial | Impact of ASC 326 Adoption
ACL on loans:
Beginning balance			1,396
Off-Balance Sheet, Credit Loss, Liability [Roll Forward]
Beginning balance			212
Other
ACL on loans:
Beginning balance	1,837	1,211	1,402
Charge-offs	(1,219)	(589)	(323)
Recoveries	267	153	152
Credit loss (benefit) expense	640	1,062	212
Ending balance	1,525	1,837	1,211
Off-Balance Sheet, Credit Loss, Liability [Roll Forward]
Beginning balance	32	34	0
Credit loss (benefit) expense	23	(2)	19
(Charge-offs), net recoveries	0	0	0
Ending balance	$ 55	$ 32	34
Other | Impact of ASC 326 Adoption
ACL on loans:
Beginning balance			(232)
Off-Balance Sheet, Credit Loss, Liability [Roll Forward]
Beginning balance			$ 15

Loans - Credit Quality Indicato

Loans - Credit Quality Indicators (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Summary of credit quality indicators by type of loans [Abstract]
Ending balance	$ 3,438,782	$ 3,108,421
Financing Receivable, Allowance for Credit Losses, Write-downs	8,637	2,213	$ 1,316
Agricultural
Summary of credit quality indicators by type of loans [Abstract]
Financing Receivable, Year One, Originated, Current Fiscal Year	19,426	35,920
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	15,963	6,579
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	4,082	5,909
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	2,759	2,252
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	1,456	1,714
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	913	286
Financing Receivable, Revolving	71,187	60,045
Ending balance	115,786	112,705
Financing Receivable, Year One, Originated, Current Fiscal Year, Writeoff	56
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year, Writeoff	416
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year, Writeoff	0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff	0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year, Writeoff	0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year, Writeoff	0
Financing Receivable, Revolving, Writeoff	309
Financing Receivable, Allowance for Credit Losses, Write-downs	781	357	106
Commercial and Financial
Summary of credit quality indicators by type of loans [Abstract]
Financing Receivable, Year One, Originated, Current Fiscal Year	86,734	92,397
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	60,207	39,962
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	28,510	20,934
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	12,709	6,321
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	3,525	2,549
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	1,532	1,807
Financing Receivable, Revolving	113,973	105,598
Ending balance	307,190	269,568
Financing Receivable, Year One, Originated, Current Fiscal Year, Writeoff	1,878
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year, Writeoff	261
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year, Writeoff	181
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff	136
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year, Writeoff	122
Financing Receivable, Originated, More than Five Years before Current Fiscal Year, Writeoff	10
Financing Receivable, Revolving, Writeoff	626
Financing Receivable, Allowance for Credit Losses, Write-downs	3,214	447	136
Real Estate: Construction, 1 to 4 Family Residential
Summary of credit quality indicators by type of loans [Abstract]
Financing Receivable, Year One, Originated, Current Fiscal Year	8,096	3,059
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	6,602	615
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0	0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0	0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0	0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0	0
Financing Receivable, Revolving	65,557	88,734
Ending balance	80,255	92,408
Financing Receivable, Year One, Originated, Current Fiscal Year, Writeoff	149
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year, Writeoff	1,019
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year, Writeoff	0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff	0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year, Writeoff	0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year, Writeoff	0
Financing Receivable, Revolving, Writeoff	234
Financing Receivable, Allowance for Credit Losses, Write-downs	1,402
Real Estate: Construction, Land Development and Commercial
Summary of credit quality indicators by type of loans [Abstract]
Financing Receivable, Year One, Originated, Current Fiscal Year	42,101	40,926
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	16,223	13,159
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	9,045	2,310
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	2,582	317
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	274	284
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	1,420	1,247
Financing Receivable, Revolving	242,233	137,997
Ending balance	313,878	196,240
Financing Receivable, Year One, Originated, Current Fiscal Year, Writeoff	456
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year, Writeoff	187
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year, Writeoff	0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff	9
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year, Writeoff	0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year, Writeoff	0
Financing Receivable, Revolving, Writeoff	12
Financing Receivable, Allowance for Credit Losses, Write-downs	664
Real Estate: Mortgage, Farmland
Summary of credit quality indicators by type of loans [Abstract]
Financing Receivable, Year One, Originated, Current Fiscal Year	58,747	105,804
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	96,287	61,801
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	55,048	34,262
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	28,480	8,816
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	4,521	7,298
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	10,597	10,521
Financing Receivable, Revolving	27,484	28,068
Ending balance	281,164	256,570
Financing Receivable, Year One, Originated, Current Fiscal Year, Writeoff	21
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year, Writeoff	0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year, Writeoff	0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff	0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year, Writeoff	0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year, Writeoff	0
Financing Receivable, Revolving, Writeoff	0
Financing Receivable, Allowance for Credit Losses, Write-downs	21	40	$ 1
Real Estate: Mortgage, 1 to 4 Family First Liens
Summary of credit quality indicators by type of loans [Abstract]
Financing Receivable, Year One, Originated, Current Fiscal Year	228,682	426,416
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	385,758	231,630
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	207,996	175,358
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	150,708	59,574
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	51,717	57,321
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	166,508	152,977
Financing Receivable, Revolving	29,927	27,713
Ending balance	1,221,296	1,130,989
Financing Receivable, Year One, Originated, Current Fiscal Year, Writeoff	0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year, Writeoff	120
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year, Writeoff	25
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff	46
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year, Writeoff	14
Financing Receivable, Originated, More than Five Years before Current Fiscal Year, Writeoff	31
Financing Receivable, Revolving, Writeoff	1
Financing Receivable, Allowance for Credit Losses, Write-downs	237
Real Estate: Mortgage, 1 to 4 Family Junior Liens
Summary of credit quality indicators by type of loans [Abstract]
Financing Receivable, Year One, Originated, Current Fiscal Year	11,636	16,543
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	14,371	11,551
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	9,938	9,312
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	7,954	4,821
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	4,085	5,177
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	9,087	7,906
Financing Receivable, Revolving	87,453	69,641
Ending balance	144,524	124,951
Financing Receivable, Year One, Originated, Current Fiscal Year, Writeoff	24
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year, Writeoff	34
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year, Writeoff	77
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff	25
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year, Writeoff	15
Financing Receivable, Originated, More than Five Years before Current Fiscal Year, Writeoff	44
Financing Receivable, Revolving, Writeoff	11
Financing Receivable, Allowance for Credit Losses, Write-downs	230
Real Estate: Mortgage, Multi-Family
Summary of credit quality indicators by type of loans [Abstract]
Financing Receivable, Year One, Originated, Current Fiscal Year	85,913	170,679
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	163,303	138,682
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	99,667	82,085
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	70,128	2,524
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	1,418	471
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	23,180	24,326
Financing Receivable, Revolving	27,400	18,185
Ending balance	471,009	436,952
Financing Receivable, Year One, Originated, Current Fiscal Year, Writeoff	0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year, Writeoff	83
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year, Writeoff	18
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff	0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year, Writeoff	0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year, Writeoff	0
Financing Receivable, Revolving, Writeoff	0
Financing Receivable, Allowance for Credit Losses, Write-downs	101
Real Estate: Mortgage, Commercial
Summary of credit quality indicators by type of loans [Abstract]
Financing Receivable, Year One, Originated, Current Fiscal Year	51,929	105,484
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	92,034	102,342
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	85,024	97,942
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	87,724	16,009
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	12,064	11,231
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	27,253	28,434
Financing Receivable, Revolving	60,642	41,400
Ending balance	416,670	402,842
Financing Receivable, Year One, Originated, Current Fiscal Year, Writeoff	7
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year, Writeoff	0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year, Writeoff	761
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff	0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year, Writeoff	0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year, Writeoff	0
Financing Receivable, Revolving, Writeoff	0
Financing Receivable, Allowance for Credit Losses, Write-downs	768
Loans to Individuals
Summary of credit quality indicators by type of loans [Abstract]
Financing Receivable, Year One, Originated, Current Fiscal Year	28,167	14,510
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	7,032	6,307
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	3,150	2,704
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	1,158	901
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	277	363
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	157	11,752
Financing Receivable, Revolving	264	138
Ending balance	40,205	36,675
Financing Receivable, Year One, Originated, Current Fiscal Year, Writeoff	1,064
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year, Writeoff	101
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year, Writeoff	33
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff	11
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year, Writeoff	7
Financing Receivable, Originated, More than Five Years before Current Fiscal Year, Writeoff	0
Financing Receivable, Revolving, Writeoff	3
Financing Receivable, Allowance for Credit Losses, Write-downs	1,219
Obligations of State and Political Subdivisions
Summary of credit quality indicators by type of loans [Abstract]
Financing Receivable, Year One, Originated, Current Fiscal Year	1,381	2,568
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	2,744	820
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	787	4,661
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	4,396	1,673
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	1,590	672
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	27,202	28,971
Financing Receivable, Revolving	8,346	8,848
Ending balance	46,446	48,213
Financing Receivable, Year One, Originated, Current Fiscal Year, Writeoff	0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year, Writeoff	0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year, Writeoff	0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff	0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year, Writeoff	0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year, Writeoff	0
Financing Receivable, Revolving, Writeoff	0
Financing Receivable, Allowance for Credit Losses, Write-downs	0
Excellent | Agricultural
Summary of credit quality indicators by type of loans [Abstract]
Financing Receivable, Year One, Originated, Current Fiscal Year	292	395
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	749	0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0	199
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	94	20
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	10	3
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0	0
Financing Receivable, Revolving	6,067	4,196
Ending balance	7,212	4,813
Excellent | Commercial and Financial
Summary of credit quality indicators by type of loans [Abstract]
Financing Receivable, Year One, Originated, Current Fiscal Year	3,163	1,644
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	445	690
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	411	691
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	474	0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0	176
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0	0
Financing Receivable, Revolving	3,003	8,404
Ending balance	7,496	11,605
Excellent | Real Estate: Construction, 1 to 4 Family Residential
Summary of credit quality indicators by type of loans [Abstract]
Financing Receivable, Year One, Originated, Current Fiscal Year	0	0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0	0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0	0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0	0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0	0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0	0
Financing Receivable, Revolving	4	0
Ending balance	4	0
Excellent | Real Estate: Construction, Land Development and Commercial
Summary of credit quality indicators by type of loans [Abstract]
Financing Receivable, Year One, Originated, Current Fiscal Year	0	375
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	250	0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0	0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0	0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0	0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	106	127
Financing Receivable, Revolving	1,292	1,424
Ending balance	1,648	1,926
Excellent | Real Estate: Mortgage, Farmland
Summary of credit quality indicators by type of loans [Abstract]
Financing Receivable, Year One, Originated, Current Fiscal Year	1,966	4,058
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	4,469	58
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	1,928	261
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	177	68
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0	0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0	4
Financing Receivable, Revolving	100	115
Ending balance	8,640	4,564
Excellent | Real Estate: Mortgage, 1 to 4 Family First Liens
Summary of credit quality indicators by type of loans [Abstract]
Financing Receivable, Year One, Originated, Current Fiscal Year	446	1,507
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	1,405	450
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	1,165	352
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	338	0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0	6
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	661	360
Financing Receivable, Revolving	0	0
Ending balance	4,015	2,675
Excellent | Real Estate: Mortgage, 1 to 4 Family Junior Liens
Summary of credit quality indicators by type of loans [Abstract]
Financing Receivable, Year One, Originated, Current Fiscal Year	0	23
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0	0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0	7
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	2	0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0	0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0	0
Financing Receivable, Revolving	0	32
Ending balance	2	62
Excellent | Real Estate: Mortgage, Multi-Family
Summary of credit quality indicators by type of loans [Abstract]
Financing Receivable, Year One, Originated, Current Fiscal Year	0	6,162
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	5,806	3,123
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	2,992	3,018
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	3,093	0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0	0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	113	292
Financing Receivable, Revolving	0	0
Ending balance	12,004	12,595
Excellent | Real Estate: Mortgage, Commercial
Summary of credit quality indicators by type of loans [Abstract]
Financing Receivable, Year One, Originated, Current Fiscal Year	1,469	1,946
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	1,519	576
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	555	21,269
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	16,733	0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0	0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	570	1,145
Financing Receivable, Revolving	0	0
Ending balance	20,846	24,936
Excellent | Loans to Individuals
Summary of credit quality indicators by type of loans [Abstract]
Financing Receivable, Year One, Originated, Current Fiscal Year	0	24
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0	0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0	0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0	0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0	0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0	0
Financing Receivable, Revolving	0	0
Ending balance	0	24
Excellent | Obligations of State and Political Subdivisions
Summary of credit quality indicators by type of loans [Abstract]
Financing Receivable, Year One, Originated, Current Fiscal Year	0	0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0	0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0	0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0	0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0	0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	4,543	4,816
Financing Receivable, Revolving	0	0
Ending balance	4,543	4,816
Good | Agricultural
Summary of credit quality indicators by type of loans [Abstract]
Financing Receivable, Year One, Originated, Current Fiscal Year	3,555	3,823
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	2,318	550
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	359	1,003
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	562	427
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	377	23
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	2	13
Financing Receivable, Revolving	10,479	9,671
Ending balance	17,652	15,510
Good | Commercial and Financial
Summary of credit quality indicators by type of loans [Abstract]
Financing Receivable, Year One, Originated, Current Fiscal Year	8,655	14,733
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	11,491	6,854
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	5,304	2,504
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	1,654	546
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	189	105
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	103	1,059
Financing Receivable, Revolving	19,385	15,836
Ending balance	46,781	41,637
Good | Real Estate: Construction, 1 to 4 Family Residential
Summary of credit quality indicators by type of loans [Abstract]
Financing Receivable, Year One, Originated, Current Fiscal Year	497	322
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	1,347	0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0	0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0	0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0	0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0	0
Financing Receivable, Revolving	12,548	21,467
Ending balance	14,392	21,789
Good | Real Estate: Construction, Land Development and Commercial
Summary of credit quality indicators by type of loans [Abstract]
Financing Receivable, Year One, Originated, Current Fiscal Year	3,704	2,383
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	651	958
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	305	947
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	947	0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0	0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	199	221
Financing Receivable, Revolving	10,321	18,349
Ending balance	16,127	22,858
Good | Real Estate: Mortgage, Farmland
Summary of credit quality indicators by type of loans [Abstract]
Financing Receivable, Year One, Originated, Current Fiscal Year	7,244	24,552
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	21,882	13,966
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	11,016	7,541
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	7,206	1,582
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	964	846
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	977	917
Financing Receivable, Revolving	7,006	7,034
Ending balance	56,295	56,438
Good | Real Estate: Mortgage, 1 to 4 Family First Liens
Summary of credit quality indicators by type of loans [Abstract]
Financing Receivable, Year One, Originated, Current Fiscal Year	11,907	23,270
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	20,471	5,522
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	4,704	8,346
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	7,481	1,342
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	1,656	2,391
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	11,012	10,401
Financing Receivable, Revolving	5,499	4,688
Ending balance	62,730	55,960
Good | Real Estate: Mortgage, 1 to 4 Family Junior Liens
Summary of credit quality indicators by type of loans [Abstract]
Financing Receivable, Year One, Originated, Current Fiscal Year	86	493
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	259	189
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	185	465
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	430	91
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	86	0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	461	527
Financing Receivable, Revolving	4,031	2,023
Ending balance	5,538	3,788
Good | Real Estate: Mortgage, Multi-Family
Summary of credit quality indicators by type of loans [Abstract]
Financing Receivable, Year One, Originated, Current Fiscal Year	29,175	14,175
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	49,599	23,485
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	14,879	26,302
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	22,335	0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0	0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	8,110	8,538
Financing Receivable, Revolving	2,119	1,362
Ending balance	126,217	73,862
Good | Real Estate: Mortgage, Commercial
Summary of credit quality indicators by type of loans [Abstract]
Financing Receivable, Year One, Originated, Current Fiscal Year	7,293	19,682
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	19,233	23,000
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	17,928	14,286
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	16,978	2,026
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	2,332	1,271
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	3,467	4,413
Financing Receivable, Revolving	12,937	11,689
Ending balance	80,168	76,367
Good | Loans to Individuals
Summary of credit quality indicators by type of loans [Abstract]
Financing Receivable, Year One, Originated, Current Fiscal Year	150	47
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	6	0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0	0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0	16
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	5	0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0	0
Financing Receivable, Revolving	2	2
Ending balance	163	65
Good | Obligations of State and Political Subdivisions
Summary of credit quality indicators by type of loans [Abstract]
Financing Receivable, Year One, Originated, Current Fiscal Year	0	0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0	0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0	1,870
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	1,752	0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0	0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	7,064	8,342
Financing Receivable, Revolving	0	0
Ending balance	8,816	10,212
Satisfactory | Agricultural
Summary of credit quality indicators by type of loans [Abstract]
Financing Receivable, Year One, Originated, Current Fiscal Year	8,412	17,417
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	8,787	4,144
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	2,706	2,659
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	1,644	855
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	430	1,250
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	153	48
Financing Receivable, Revolving	32,552	24,233
Ending balance	54,684	50,606
Satisfactory | Commercial and Financial
Summary of credit quality indicators by type of loans [Abstract]
Financing Receivable, Year One, Originated, Current Fiscal Year	52,177	57,920
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	31,977	24,028
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	16,571	11,139
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	6,168	4,339
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	2,485	1,979
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	1,009	356
Financing Receivable, Revolving	66,021	53,618
Ending balance	176,408	153,379
Satisfactory | Real Estate: Construction, 1 to 4 Family Residential
Summary of credit quality indicators by type of loans [Abstract]
Financing Receivable, Year One, Originated, Current Fiscal Year	3,043	1,962
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	404	328
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0	0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0	0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0	0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0	0
Financing Receivable, Revolving	31,228	47,229
Ending balance	34,675	49,519
Satisfactory | Real Estate: Construction, Land Development and Commercial
Summary of credit quality indicators by type of loans [Abstract]
Financing Receivable, Year One, Originated, Current Fiscal Year	17,198	23,004
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	9,379	7,222
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	7,540	1,191
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	517	311
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	274	251
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	1,104	828
Financing Receivable, Revolving	176,540	90,511
Ending balance	212,552	123,318
Satisfactory | Real Estate: Mortgage, Farmland
Summary of credit quality indicators by type of loans [Abstract]
Financing Receivable, Year One, Originated, Current Fiscal Year	37,415	47,617
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	52,580	41,878
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	37,032	20,908
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	16,537	3,628
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	3,063	5,258
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	8,213	8,184
Financing Receivable, Revolving	15,985	11,927
Ending balance	170,825	139,400
Satisfactory | Real Estate: Mortgage, 1 to 4 Family First Liens
Summary of credit quality indicators by type of loans [Abstract]
Financing Receivable, Year One, Originated, Current Fiscal Year	196,885	369,706
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	312,473	201,488
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	178,678	142,417
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	121,112	52,727
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	44,683	47,736
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	134,698	124,754
Financing Receivable, Revolving	14,328	14,992
Ending balance	1,002,857	953,820
Satisfactory | Real Estate: Mortgage, 1 to 4 Family Junior Liens
Summary of credit quality indicators by type of loans [Abstract]
Financing Receivable, Year One, Originated, Current Fiscal Year	10,921	15,543
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	13,280	10,915
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	9,008	7,921
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	6,818	4,523
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	3,563	4,822
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	8,224	7,024
Financing Receivable, Revolving	78,798	64,649
Ending balance	130,612	115,397
Satisfactory | Real Estate: Mortgage, Multi-Family
Summary of credit quality indicators by type of loans [Abstract]
Financing Receivable, Year One, Originated, Current Fiscal Year	30,113	97,449
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	71,890	85,441
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	60,229	26,513
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	22,233	2,355
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	1,256	471
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	13,816	14,295
Financing Receivable, Revolving	17,688	10,604
Ending balance	217,225	237,128
Satisfactory | Real Estate: Mortgage, Commercial
Summary of credit quality indicators by type of loans [Abstract]
Financing Receivable, Year One, Originated, Current Fiscal Year	31,567	61,055
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	39,024	61,844
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	48,551	38,772
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	38,915	10,590
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	8,830	8,255
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	13,642	14,568
Financing Receivable, Revolving	40,044	21,933
Ending balance	220,573	217,017
Satisfactory | Loans to Individuals
Summary of credit quality indicators by type of loans [Abstract]
Financing Receivable, Year One, Originated, Current Fiscal Year	27,480	14,053
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	6,715	6,091
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	3,064	2,647
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	1,154	869
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	272	335
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	97	11,722
Financing Receivable, Revolving	257	133
Ending balance	39,039	35,850
Satisfactory | Obligations of State and Political Subdivisions
Summary of credit quality indicators by type of loans [Abstract]
Financing Receivable, Year One, Originated, Current Fiscal Year	1,381	2,224
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	2,306	820
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	787	1,961
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	2,355	1,492
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	1,141	573
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	12,959	15,677
Financing Receivable, Revolving	5,311	8,848
Ending balance	26,240	31,595
Monitor | Agricultural
Summary of credit quality indicators by type of loans [Abstract]
Financing Receivable, Year One, Originated, Current Fiscal Year	4,624	12,835
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	2,630	1,885
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	687	1,770
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	425	891
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	252	272
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	758	225
Financing Receivable, Revolving	15,510	19,623
Ending balance	24,886	37,501
Monitor | Commercial and Financial
Summary of credit quality indicators by type of loans [Abstract]
Financing Receivable, Year One, Originated, Current Fiscal Year	14,711	16,153
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	14,008	7,570
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	5,152	6,031
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	3,957	1,172
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	477	260
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	44	1
Financing Receivable, Revolving	23,418	24,434
Ending balance	61,767	55,621
Monitor | Real Estate: Construction, 1 to 4 Family Residential
Summary of credit quality indicators by type of loans [Abstract]
Financing Receivable, Year One, Originated, Current Fiscal Year	3,490	775
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0	182
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0	0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0	0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0	0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0	0
Financing Receivable, Revolving	18,308	19,886
Ending balance	21,798	20,843
Monitor | Real Estate: Construction, Land Development and Commercial
Summary of credit quality indicators by type of loans [Abstract]
Financing Receivable, Year One, Originated, Current Fiscal Year	16,786	8,121
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	1,946	4,788
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	1,083	119
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	162	6
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0	33
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0	71
Financing Receivable, Revolving	51,842	27,551
Ending balance	71,819	40,689
Monitor | Real Estate: Mortgage, Farmland
Summary of credit quality indicators by type of loans [Abstract]
Financing Receivable, Year One, Originated, Current Fiscal Year	6,256	24,754
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	14,840	5,803
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	3,353	5,440
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	4,452	3,478
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	270	887
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	1,242	1,221
Financing Receivable, Revolving	1,586	8,992
Ending balance	31,999	50,575
Monitor | Real Estate: Mortgage, 1 to 4 Family First Liens
Summary of credit quality indicators by type of loans [Abstract]
Financing Receivable, Year One, Originated, Current Fiscal Year	15,328	29,274
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	43,289	20,868
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	15,338	19,766
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	17,706	3,624
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	2,993	4,546
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	11,122	10,638
Financing Receivable, Revolving	9,115	6,823
Ending balance	114,891	95,539
Monitor | Real Estate: Mortgage, 1 to 4 Family Junior Liens
Summary of credit quality indicators by type of loans [Abstract]
Financing Receivable, Year One, Originated, Current Fiscal Year	466	248
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	582	244
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	303	507
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	482	83
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	406	286
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	92	188
Financing Receivable, Revolving	3,120	2,442
Ending balance	5,451	3,998
Monitor | Real Estate: Mortgage, Multi-Family
Summary of credit quality indicators by type of loans [Abstract]
Financing Receivable, Year One, Originated, Current Fiscal Year	26,456	44,719
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	26,082	26,633
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	20,583	26,252
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	22,276	169
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	162	0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	1,141	1,201
Financing Receivable, Revolving	1,032	6,219
Ending balance	97,732	105,193
Monitor | Real Estate: Mortgage, Commercial
Summary of credit quality indicators by type of loans [Abstract]
Financing Receivable, Year One, Originated, Current Fiscal Year	10,862	22,542
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	30,376	13,111
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	14,892	21,909
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	12,059	3,318
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	297	1,515
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	8,480	8,212
Financing Receivable, Revolving	5,698	7,089
Ending balance	82,664	77,696
Monitor | Loans to Individuals
Summary of credit quality indicators by type of loans [Abstract]
Financing Receivable, Year One, Originated, Current Fiscal Year	358	253
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	178	146
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	34	49
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	4	5
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0	24
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0	0
Financing Receivable, Revolving	2	1
Ending balance	576	478
Monitor | Obligations of State and Political Subdivisions
Summary of credit quality indicators by type of loans [Abstract]
Financing Receivable, Year One, Originated, Current Fiscal Year	0	344
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	331	0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0	830
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0	181
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	290	99
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	606	136
Financing Receivable, Revolving	0	0
Ending balance	1,227	1,590
Special Mention | Agricultural
Summary of credit quality indicators by type of loans [Abstract]
Financing Receivable, Year One, Originated, Current Fiscal Year	1,275	0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	1,148	0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	171	0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	34	0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	10	0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0	0
Financing Receivable, Revolving	1,846	62
Ending balance	4,484	62
Special Mention | Commercial and Financial
Summary of credit quality indicators by type of loans [Abstract]
Financing Receivable, Year One, Originated, Current Fiscal Year	6,355	1,201
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	1,775	343
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	429	278
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	247	196
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	57	29
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	6	391
Financing Receivable, Revolving	1,425	668
Ending balance	10,294	3,106
Special Mention | Real Estate: Construction, 1 to 4 Family Residential
Summary of credit quality indicators by type of loans [Abstract]
Financing Receivable, Year One, Originated, Current Fiscal Year	506	0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0	0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0	0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0	0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0	0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0	0
Financing Receivable, Revolving	2,967	38
Ending balance	3,473	38
Special Mention | Real Estate: Construction, Land Development and Commercial
Summary of credit quality indicators by type of loans [Abstract]
Financing Receivable, Year One, Originated, Current Fiscal Year	1,713	0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	223	0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	117	0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0	0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0	0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0	0
Financing Receivable, Revolving	2,177	0
Ending balance	4,230	0
Special Mention | Real Estate: Mortgage, Farmland
Summary of credit quality indicators by type of loans [Abstract]
Financing Receivable, Year One, Originated, Current Fiscal Year	2,073	4,284
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	835	96
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	1,719	112
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	108	0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	224	0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0	15
Financing Receivable, Revolving	2,807	0
Ending balance	7,766	4,507
Special Mention | Real Estate: Mortgage, 1 to 4 Family First Liens
Summary of credit quality indicators by type of loans [Abstract]
Financing Receivable, Year One, Originated, Current Fiscal Year	2,585	903
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	5,752	1,216
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	4,145	2,058
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	1,515	1,048
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	993	952
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	4,533	2,844
Financing Receivable, Revolving	794	463
Ending balance	20,317	9,484
Special Mention | Real Estate: Mortgage, 1 to 4 Family Junior Liens
Summary of credit quality indicators by type of loans [Abstract]
Financing Receivable, Year One, Originated, Current Fiscal Year	77	114
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	199	134
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	257	214
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	169	37
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	14	12
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	155	120
Financing Receivable, Revolving	771	72
Ending balance	1,642	703
Special Mention | Real Estate: Mortgage, Multi-Family
Summary of credit quality indicators by type of loans [Abstract]
Financing Receivable, Year One, Originated, Current Fiscal Year	0	8,174
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	1,927	0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	906	0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	191	0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0	0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0	0
Financing Receivable, Revolving	5,525	0
Ending balance	8,549	8,174
Special Mention | Real Estate: Mortgage, Commercial
Summary of credit quality indicators by type of loans [Abstract]
Financing Receivable, Year One, Originated, Current Fiscal Year	494	0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	1,127	3,298
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	828	779
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	544	0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0	0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	1,006	0
Financing Receivable, Revolving	993	689
Ending balance	4,992	4,766
Special Mention | Loans to Individuals
Summary of credit quality indicators by type of loans [Abstract]
Financing Receivable, Year One, Originated, Current Fiscal Year	62	88
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	115	34
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	46	5
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0	9
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0	0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0	0
Financing Receivable, Revolving	1	0
Ending balance	224	136
Special Mention | Obligations of State and Political Subdivisions
Summary of credit quality indicators by type of loans [Abstract]
Financing Receivable, Year One, Originated, Current Fiscal Year	0	0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0	0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0	0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	289	0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	159	0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0	0
Financing Receivable, Revolving	0	0
Ending balance	448	0
Substandard | Agricultural
Summary of credit quality indicators by type of loans [Abstract]
Financing Receivable, Year One, Originated, Current Fiscal Year	1,268	1,450
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	331	0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	159	278
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0	59
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	377	166
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0	0
Financing Receivable, Revolving	4,733	2,260
Ending balance	6,868	4,213
Substandard | Commercial and Financial
Summary of credit quality indicators by type of loans [Abstract]
Financing Receivable, Year One, Originated, Current Fiscal Year	1,673	746
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	511	477
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	643	291
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	209	68
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	317	0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	370	0
Financing Receivable, Revolving	721	2,638
Ending balance	4,444	4,220
Substandard | Real Estate: Construction, 1 to 4 Family Residential
Summary of credit quality indicators by type of loans [Abstract]
Financing Receivable, Year One, Originated, Current Fiscal Year	560	0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	4,851	105
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0	0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0	0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0	0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0	0
Financing Receivable, Revolving	502	114
Ending balance	5,913	219
Substandard | Real Estate: Construction, Land Development and Commercial
Summary of credit quality indicators by type of loans [Abstract]
Financing Receivable, Year One, Originated, Current Fiscal Year	2,700	7,043
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	3,774	191
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0	53
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	956	0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0	0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	11	0
Financing Receivable, Revolving	61	162
Ending balance	7,502	7,449
Substandard | Real Estate: Mortgage, Farmland
Summary of credit quality indicators by type of loans [Abstract]
Financing Receivable, Year One, Originated, Current Fiscal Year	3,793	539
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	1,681	0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0	0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0	60
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0	307
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	165	180
Financing Receivable, Revolving	0	0
Ending balance	5,639	1,086
Substandard | Real Estate: Mortgage, 1 to 4 Family First Liens
Summary of credit quality indicators by type of loans [Abstract]
Financing Receivable, Year One, Originated, Current Fiscal Year	1,531	1,756
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	2,368	2,086
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	3,966	2,419
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	2,556	833
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	1,392	1,690
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	4,482	3,980
Financing Receivable, Revolving	191	747
Ending balance	16,486	13,511
Substandard | Real Estate: Mortgage, 1 to 4 Family Junior Liens
Summary of credit quality indicators by type of loans [Abstract]
Financing Receivable, Year One, Originated, Current Fiscal Year	86	122
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	51	69
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	185	198
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	53	87
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	16	57
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	155	47
Financing Receivable, Revolving	733	423
Ending balance	1,279	1,003
Substandard | Real Estate: Mortgage, Multi-Family
Summary of credit quality indicators by type of loans [Abstract]
Financing Receivable, Year One, Originated, Current Fiscal Year	169	0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	7,999	0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	78	0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0	0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0	0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0	0
Financing Receivable, Revolving	1,036	0
Ending balance	9,282	0
Substandard | Real Estate: Mortgage, Commercial
Summary of credit quality indicators by type of loans [Abstract]
Financing Receivable, Year One, Originated, Current Fiscal Year	244	259
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	755	513
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	2,270	927
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	2,495	75
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	605	190
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	88	96
Financing Receivable, Revolving	970	0
Ending balance	7,427	2,060
Substandard | Loans to Individuals
Summary of credit quality indicators by type of loans [Abstract]
Financing Receivable, Year One, Originated, Current Fiscal Year	117	45
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	18	36
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	6	3
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0	2
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0	4
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	60	30
Financing Receivable, Revolving	2	2
Ending balance	203	122
Substandard | Obligations of State and Political Subdivisions
Summary of credit quality indicators by type of loans [Abstract]
Financing Receivable, Year One, Originated, Current Fiscal Year	0	0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	107	0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0	0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0	0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0	0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	2,030	0
Financing Receivable, Revolving	3,035	0
Ending balance	$ 5,172	$ 0

Loans - Past Due Receivables (D

Loans - Past Due Receivables (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Financing Receivable, Recorded Investment, Past Due [Line Items]
Ending balance	$ 3,438,782	$ 3,108,421
Accruing Loans Past Due 90 Days or More	545	553
Financing Receivable, before Allowance for Credit Loss and Fee	3,438,423	3,108,113
Agricultural
Financing Receivable, Recorded Investment, Past Due [Line Items]
Ending balance	115,786	112,705
Accruing Loans Past Due 90 Days or More	0	0
Financing Receivable, before Allowance for Credit Loss and Fee	115,786	112,705
Commercial and financial
Financing Receivable, Recorded Investment, Past Due [Line Items]
Ending balance	307,190	269,568
Accruing Loans Past Due 90 Days or More	0	0
Financing Receivable, before Allowance for Credit Loss and Fee	307,190	269,568
Construction, 1 to 4 family residential
Financing Receivable, Recorded Investment, Past Due [Line Items]
Ending balance	80,255	92,408
Accruing Loans Past Due 90 Days or More	0	0
Financing Receivable, before Allowance for Credit Loss and Fee	80,255	92,408
Construction, land development and commercial
Financing Receivable, Recorded Investment, Past Due [Line Items]
Ending balance	313,878	196,240
Accruing Loans Past Due 90 Days or More	30	0
Financing Receivable, before Allowance for Credit Loss and Fee	313,878	196,240
Mortgage, farmland
Financing Receivable, Recorded Investment, Past Due [Line Items]
Ending balance	281,164	256,570
Accruing Loans Past Due 90 Days or More	0	0
Financing Receivable, before Allowance for Credit Loss and Fee	281,164	256,570
Mortgage, 1 to 4 family first liens
Financing Receivable, Recorded Investment, Past Due [Line Items]
Ending balance	1,221,296	1,130,989
Accruing Loans Past Due 90 Days or More	515	553
Financing Receivable, before Allowance for Credit Loss and Fee	1,221,296	1,130,989
Mortgage, 1 to 4 family junior liens
Financing Receivable, Recorded Investment, Past Due [Line Items]
Ending balance	144,524	124,951
Accruing Loans Past Due 90 Days or More	0	0
Financing Receivable, before Allowance for Credit Loss and Fee	144,524	124,951
Mortgage, multi-family
Financing Receivable, Recorded Investment, Past Due [Line Items]
Ending balance	471,009	436,952
Accruing Loans Past Due 90 Days or More	0	0
Financing Receivable, before Allowance for Credit Loss and Fee	471,009	436,952
Mortgage, commercial
Financing Receivable, Recorded Investment, Past Due [Line Items]
Ending balance	416,670	402,842
Accruing Loans Past Due 90 Days or More	0	0
Financing Receivable, before Allowance for Credit Loss and Fee	416,670	402,842
Loans to Individuals
Financing Receivable, Recorded Investment, Past Due [Line Items]
Ending balance	40,205	36,675
Accruing Loans Past Due 90 Days or More	0	0
Financing Receivable, before Allowance for Credit Loss and Fee	40,205	36,675
Obligations of State and Political Subdivisions
Financing Receivable, Recorded Investment, Past Due [Line Items]
Ending balance	46,446	48,213
Accruing Loans Past Due 90 Days or More	0	0
Financing Receivable, before Allowance for Credit Loss and Fee	46,446	48,213
30 - 59 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Ending balance	20,257	5,214
30 - 59 Days Past Due | Agricultural
Financing Receivable, Recorded Investment, Past Due [Line Items]
Ending balance	801	314
30 - 59 Days Past Due | Commercial and financial
Financing Receivable, Recorded Investment, Past Due [Line Items]
Ending balance	1,345	421
30 - 59 Days Past Due | Construction, 1 to 4 family residential
Financing Receivable, Recorded Investment, Past Due [Line Items]
Ending balance	433	0
30 - 59 Days Past Due | Construction, land development and commercial
Financing Receivable, Recorded Investment, Past Due [Line Items]
Ending balance	730	0
30 - 59 Days Past Due | Mortgage, farmland
Financing Receivable, Recorded Investment, Past Due [Line Items]
Ending balance	0	24
30 - 59 Days Past Due | Mortgage, 1 to 4 family first liens
Financing Receivable, Recorded Investment, Past Due [Line Items]
Ending balance	13,344	3,421
30 - 59 Days Past Due | Mortgage, 1 to 4 family junior liens
Financing Receivable, Recorded Investment, Past Due [Line Items]
Ending balance	519	473
30 - 59 Days Past Due | Mortgage, multi-family
Financing Receivable, Recorded Investment, Past Due [Line Items]
Ending balance	1,869	0
30 - 59 Days Past Due | Mortgage, commercial
Financing Receivable, Recorded Investment, Past Due [Line Items]
Ending balance	875	247
30 - 59 Days Past Due | Loans to Individuals
Financing Receivable, Recorded Investment, Past Due [Line Items]
Ending balance	341	314
30 - 59 Days Past Due | Obligations of State and Political Subdivisions
Financing Receivable, Recorded Investment, Past Due [Line Items]
Ending balance	0	0
60 - 89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Ending balance	5,449	1,594
60 - 89 Days Past Due | Agricultural
Financing Receivable, Recorded Investment, Past Due [Line Items]
Ending balance	0	0
60 - 89 Days Past Due | Commercial and financial
Financing Receivable, Recorded Investment, Past Due [Line Items]
Ending balance	1,752	132
60 - 89 Days Past Due | Construction, 1 to 4 family residential
Financing Receivable, Recorded Investment, Past Due [Line Items]
Ending balance	0	0
60 - 89 Days Past Due | Construction, land development and commercial
Financing Receivable, Recorded Investment, Past Due [Line Items]
Ending balance	0	1,183
60 - 89 Days Past Due | Mortgage, farmland
Financing Receivable, Recorded Investment, Past Due [Line Items]
Ending balance	183	162
60 - 89 Days Past Due | Mortgage, 1 to 4 family first liens
Financing Receivable, Recorded Investment, Past Due [Line Items]
Ending balance	3,047	45
60 - 89 Days Past Due | Mortgage, 1 to 4 family junior liens
Financing Receivable, Recorded Investment, Past Due [Line Items]
Ending balance	20	19
60 - 89 Days Past Due | Mortgage, multi-family
Financing Receivable, Recorded Investment, Past Due [Line Items]
Ending balance	0	0
60 - 89 Days Past Due | Mortgage, commercial
Financing Receivable, Recorded Investment, Past Due [Line Items]
Ending balance	416	0
60 - 89 Days Past Due | Loans to Individuals
Financing Receivable, Recorded Investment, Past Due [Line Items]
Ending balance	31	53
60 - 89 Days Past Due | Obligations of State and Political Subdivisions
Financing Receivable, Recorded Investment, Past Due [Line Items]
Ending balance	0	0
90 Days or More Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Ending balance	24,158	3,474
90 Days or More Past Due | Agricultural
Financing Receivable, Recorded Investment, Past Due [Line Items]
Ending balance	0	0
90 Days or More Past Due | Commercial and financial
Financing Receivable, Recorded Investment, Past Due [Line Items]
Ending balance	384	6
90 Days or More Past Due | Construction, 1 to 4 family residential
Financing Receivable, Recorded Investment, Past Due [Line Items]
Ending balance	5,411	105
90 Days or More Past Due | Construction, land development and commercial
Financing Receivable, Recorded Investment, Past Due [Line Items]
Ending balance	7,953	191
90 Days or More Past Due | Mortgage, farmland
Financing Receivable, Recorded Investment, Past Due [Line Items]
Ending balance	0	60
90 Days or More Past Due | Mortgage, 1 to 4 family first liens
Financing Receivable, Recorded Investment, Past Due [Line Items]
Ending balance	2,720	3,029
90 Days or More Past Due | Mortgage, 1 to 4 family junior liens
Financing Receivable, Recorded Investment, Past Due [Line Items]
Ending balance	5	8
90 Days or More Past Due | Mortgage, multi-family
Financing Receivable, Recorded Investment, Past Due [Line Items]
Ending balance	7,685	0
90 Days or More Past Due | Mortgage, commercial
Financing Receivable, Recorded Investment, Past Due [Line Items]
Ending balance	0	75
90 Days or More Past Due | Loans to Individuals
Financing Receivable, Recorded Investment, Past Due [Line Items]
Ending balance	0	0
90 Days or More Past Due | Obligations of State and Political Subdivisions
Financing Receivable, Recorded Investment, Past Due [Line Items]
Ending balance	0	0
Total Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Ending balance	49,864	10,282
Total Past Due | Agricultural
Financing Receivable, Recorded Investment, Past Due [Line Items]
Ending balance	801	314
Total Past Due | Commercial and financial
Financing Receivable, Recorded Investment, Past Due [Line Items]
Ending balance	3,481	559
Total Past Due | Construction, 1 to 4 family residential
Financing Receivable, Recorded Investment, Past Due [Line Items]
Ending balance	5,844	105
Total Past Due | Construction, land development and commercial
Financing Receivable, Recorded Investment, Past Due [Line Items]
Ending balance	8,683	1,374
Total Past Due | Mortgage, farmland
Financing Receivable, Recorded Investment, Past Due [Line Items]
Ending balance	183	246
Total Past Due | Mortgage, 1 to 4 family first liens
Financing Receivable, Recorded Investment, Past Due [Line Items]
Ending balance	19,111	6,495
Total Past Due | Mortgage, 1 to 4 family junior liens
Financing Receivable, Recorded Investment, Past Due [Line Items]
Ending balance	544	500
Total Past Due | Mortgage, multi-family
Financing Receivable, Recorded Investment, Past Due [Line Items]
Ending balance	9,554	0
Total Past Due | Mortgage, commercial
Financing Receivable, Recorded Investment, Past Due [Line Items]
Ending balance	1,291	322
Total Past Due | Loans to Individuals
Financing Receivable, Recorded Investment, Past Due [Line Items]
Ending balance	372	367
Total Past Due | Obligations of State and Political Subdivisions
Financing Receivable, Recorded Investment, Past Due [Line Items]
Ending balance	0	0
Current
Financing Receivable, Recorded Investment, Past Due [Line Items]
Ending balance	3,388,559	3,097,831
Current | Agricultural
Financing Receivable, Recorded Investment, Past Due [Line Items]
Ending balance	114,985	112,391
Current | Commercial and financial
Financing Receivable, Recorded Investment, Past Due [Line Items]
Ending balance	303,709	269,009
Current | Construction, 1 to 4 family residential
Financing Receivable, Recorded Investment, Past Due [Line Items]
Ending balance	74,411	92,303
Current | Construction, land development and commercial
Financing Receivable, Recorded Investment, Past Due [Line Items]
Ending balance	305,195	194,866
Current | Mortgage, farmland
Financing Receivable, Recorded Investment, Past Due [Line Items]
Ending balance	280,981	256,324
Current | Mortgage, 1 to 4 family first liens
Financing Receivable, Recorded Investment, Past Due [Line Items]
Ending balance	1,202,185	1,124,494
Current | Mortgage, 1 to 4 family junior liens
Financing Receivable, Recorded Investment, Past Due [Line Items]
Ending balance	143,980	124,451
Current | Mortgage, multi-family
Financing Receivable, Recorded Investment, Past Due [Line Items]
Ending balance	461,455	436,952
Current | Mortgage, commercial
Financing Receivable, Recorded Investment, Past Due [Line Items]
Ending balance	415,379	402,520
Current | Loans to Individuals
Financing Receivable, Recorded Investment, Past Due [Line Items]
Ending balance	39,833	36,308
Current | Obligations of State and Political Subdivisions
Financing Receivable, Recorded Investment, Past Due [Line Items]
Ending balance	$ 46,446	$ 48,213

Loans - Narrative (Details)

Loans - Narrative (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($) contract loan
Receivables [Abstract]
Financing Receivable, Modifications, Subsequent Default, Number of Contracts | loan		0
Accruing loans past due 90 days or more decreased	$ 10
Accruing loans past due 90 days or more percentage of total loans (in hundredths)	0.02%	0.02%
Average 90 days or more past due loan balance	$ 80	$ 140
Percentages of impaired loans to loans held for investment (in hundredths)	1.17%	0.44%
Increase in nonaccrual loans	$ 24,070
Increase (Decrease) Accruing Loans Past days or More Financing Receivable Unpaid Principal Balance	$ (10)
Prior period within which impairment is being measured	1 year
Number of period within which average appraisals obtained	1 month
Financing Receivable, Allowance for Credit Losses [Line Items]
Financing Receivable Modifications Number Of Contracts During Period | contract		7
Increase Nonaccrual Loans, Due To Two Significant Relationships, Percentage	94%
Financing Receivable, Allowance for Credit Losses, Change Due To Other Factors	$ 4,570
Impaired Financing Receivable Unpaid Principal Balance, Increase In Loans Facing Financial Difficulties	4,090
Increase (Decrease) Accruing Loans Past days or More Financing Receivable Unpaid Principal Balance	(10)
Increase (Decrease) Collateral-Dependent Loans No Longer Classified As Individually Analyzed Loans	(2,440)
Agricultural Sector
Receivables [Abstract]
Accruing loans past due 90 days or more decreased	$ 1,360
Commercial and Financial
Financing Receivable, Allowance for Credit Losses [Line Items]
Financing Receivable Modifications Number Of Contracts During Period | contract		2

Loans - Impaired Financing Rece

Loans - Impaired Financing Receivable Loan Type (Details) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Jan. 01, 2021	Dec. 31, 2020
Summary of certain impaired loan information [Abstract]
Non-accrual loans	[1]	$ 30,888	$ 6,815
Interest income recognized on non-accrual		0	0
Accruing loans past due 90 days or more		545	553
TDR loans			5,905
Ending balance		3,438,782	3,108,421
Less allowance for credit losses		49,410	41,440	$ 35,470	$ 37,070	$ 37,070
Financing receivable, allowance for credit loss, change due to economic factors		270
Real Estate
Summary of certain impaired loan information [Abstract]
Ending balance		40,167	13,325
Accounts Receivable
Summary of certain impaired loan information [Abstract]
Ending balance		0	0
Equipment
Summary of certain impaired loan information [Abstract]
Ending balance		179	254
Other Collateral
Summary of certain impaired loan information [Abstract]
Ending balance		0	0
Real Estate, Accounts Receivable, Equipment, And Other Collateral
Summary of certain impaired loan information [Abstract]
Ending balance		40,346	13,579
Less allowance for credit losses		724	184
Agricultural
Summary of certain impaired loan information [Abstract]
Non-accrual loans	[1]	0	0
Interest income recognized on non-accrual		0	0
Accruing loans past due 90 days or more		0	0
TDR loans			20
Ending balance		115,786	112,705
Less allowance for credit losses		2,516	2,542	2,261		2,508
Agricultural | Real Estate
Summary of certain impaired loan information [Abstract]
Ending balance		2,557	197
Agricultural | Accounts Receivable
Summary of certain impaired loan information [Abstract]
Ending balance		0	0
Agricultural | Equipment
Summary of certain impaired loan information [Abstract]
Ending balance		0	0
Agricultural | Other Collateral
Summary of certain impaired loan information [Abstract]
Ending balance		0	0
Agricultural | Real Estate, Accounts Receivable, Equipment, And Other Collateral
Summary of certain impaired loan information [Abstract]
Ending balance		2,557	197
Less allowance for credit losses		0	0
Commercial and financial
Summary of certain impaired loan information [Abstract]
Non-accrual loans	[1]	524	265
Interest income recognized on non-accrual		0	0
Accruing loans past due 90 days or more		0	0
TDR loans			1,124
Ending balance		307,190	269,568
Less allowance for credit losses		8,750	6,259	4,269		4,885
Commercial and financial | Real Estate
Summary of certain impaired loan information [Abstract]
Ending balance		2,233	1,385
Commercial and financial | Accounts Receivable
Summary of certain impaired loan information [Abstract]
Ending balance		0	0
Commercial and financial | Equipment
Summary of certain impaired loan information [Abstract]
Ending balance		10	74
Commercial and financial | Other Collateral
Summary of certain impaired loan information [Abstract]
Ending balance		0	0
Commercial and financial | Real Estate, Accounts Receivable, Equipment, And Other Collateral
Summary of certain impaired loan information [Abstract]
Ending balance		2,243	1,459
Less allowance for credit losses		560	4
Construction, 1 to 4 family residential
Summary of certain impaired loan information [Abstract]
Non-accrual loans	[1]	5,505	105
Interest income recognized on non-accrual		0	0
Accruing loans past due 90 days or more		0	0
TDR loans			0
Ending balance		80,255	92,408
Construction, 1 to 4 family residential | Real Estate
Summary of certain impaired loan information [Abstract]
Ending balance		5,504	382
Construction, 1 to 4 family residential | Accounts Receivable
Summary of certain impaired loan information [Abstract]
Ending balance		0	0
Construction, 1 to 4 family residential | Equipment
Summary of certain impaired loan information [Abstract]
Ending balance		0	0
Construction, 1 to 4 family residential | Other Collateral
Summary of certain impaired loan information [Abstract]
Ending balance		0	0
Construction, 1 to 4 family residential | Real Estate, Accounts Receivable, Equipment, And Other Collateral
Summary of certain impaired loan information [Abstract]
Ending balance		5,504	382
Less allowance for credit losses		0	105
Construction, land development and commercial
Summary of certain impaired loan information [Abstract]
Non-accrual loans	[1]	8,049	191
Interest income recognized on non-accrual		0	0
Accruing loans past due 90 days or more		30	0
TDR loans			0
Ending balance		313,878	196,240
Construction, land development and commercial | Real Estate
Summary of certain impaired loan information [Abstract]
Ending balance		8,080	191
Construction, land development and commercial | Accounts Receivable
Summary of certain impaired loan information [Abstract]
Ending balance		0	0
Construction, land development and commercial | Equipment
Summary of certain impaired loan information [Abstract]
Ending balance		0	0
Construction, land development and commercial | Other Collateral
Summary of certain impaired loan information [Abstract]
Ending balance		0	0
Construction, land development and commercial | Real Estate, Accounts Receivable, Equipment, And Other Collateral
Summary of certain impaired loan information [Abstract]
Ending balance		8,080	191
Less allowance for credit losses		0	0
Mortgage, farmland
Summary of certain impaired loan information [Abstract]
Non-accrual loans	[1]	0	623
Interest income recognized on non-accrual		0	0
Accruing loans past due 90 days or more		0	0
TDR loans			1,039
Ending balance		281,164	256,570
Less allowance for credit losses		3,429	2,989	$ 3,433		$ 4,173
Mortgage, farmland | Real Estate
Summary of certain impaired loan information [Abstract]
Ending balance		2,077	1,482
Mortgage, farmland | Accounts Receivable
Summary of certain impaired loan information [Abstract]
Ending balance		0	0
Mortgage, farmland | Equipment
Summary of certain impaired loan information [Abstract]
Ending balance		169	180
Mortgage, farmland | Other Collateral
Summary of certain impaired loan information [Abstract]
Ending balance		0	0
Mortgage, farmland | Real Estate, Accounts Receivable, Equipment, And Other Collateral
Summary of certain impaired loan information [Abstract]
Ending balance		2,246	1,662
Less allowance for credit losses		0	0
Mortgage, 1 to 4 family first liens
Summary of certain impaired loan information [Abstract]
Non-accrual loans	[1]	5,805	4,550
Interest income recognized on non-accrual		0	0
Accruing loans past due 90 days or more		515	553
TDR loans			1,156
Ending balance		1,221,296	1,130,989
Mortgage, 1 to 4 family first liens | Real Estate
Summary of certain impaired loan information [Abstract]
Ending balance		6,593	6,012
Mortgage, 1 to 4 family first liens | Accounts Receivable
Summary of certain impaired loan information [Abstract]
Ending balance		0	0
Mortgage, 1 to 4 family first liens | Equipment
Summary of certain impaired loan information [Abstract]
Ending balance		0	0
Mortgage, 1 to 4 family first liens | Other Collateral
Summary of certain impaired loan information [Abstract]
Ending balance		0	0
Mortgage, 1 to 4 family first liens | Real Estate, Accounts Receivable, Equipment, And Other Collateral
Summary of certain impaired loan information [Abstract]
Ending balance		6,593	6,012
Less allowance for credit losses		104	44
Mortgage, 1 to 4 family junior liens
Summary of certain impaired loan information [Abstract]
Non-accrual loans	[1]	221	175
Interest income recognized on non-accrual		0	0
Accruing loans past due 90 days or more		0	0
TDR loans			19
Ending balance		144,524	124,951
Mortgage, 1 to 4 family junior liens | Real Estate
Summary of certain impaired loan information [Abstract]
Ending balance		239	193
Mortgage, 1 to 4 family junior liens | Accounts Receivable
Summary of certain impaired loan information [Abstract]
Ending balance		0	0
Mortgage, 1 to 4 family junior liens | Equipment
Summary of certain impaired loan information [Abstract]
Ending balance		0	0
Mortgage, 1 to 4 family junior liens | Other Collateral
Summary of certain impaired loan information [Abstract]
Ending balance		0	0
Mortgage, 1 to 4 family junior liens | Real Estate, Accounts Receivable, Equipment, And Other Collateral
Summary of certain impaired loan information [Abstract]
Ending balance		239	193
Less allowance for credit losses		0	1
Mortgage, multi-family
Summary of certain impaired loan information [Abstract]
Non-accrual loans	[1]	7,685	0
Interest income recognized on non-accrual		0	0
Accruing loans past due 90 days or more		0	0
TDR loans			620
Ending balance		471,009	436,952
Mortgage, multi-family | Real Estate
Summary of certain impaired loan information [Abstract]
Ending balance		7,685	620
Mortgage, multi-family | Accounts Receivable
Summary of certain impaired loan information [Abstract]
Ending balance		0	0
Mortgage, multi-family | Equipment
Summary of certain impaired loan information [Abstract]
Ending balance		0	0
Mortgage, multi-family | Other Collateral
Summary of certain impaired loan information [Abstract]
Ending balance		0	0
Mortgage, multi-family | Real Estate, Accounts Receivable, Equipment, And Other Collateral
Summary of certain impaired loan information [Abstract]
Ending balance		7,685	620
Less allowance for credit losses		0	0
Mortgage, commercial
Summary of certain impaired loan information [Abstract]
Non-accrual loans	[1]	3,099	906
Interest income recognized on non-accrual		0	0
Accruing loans past due 90 days or more		0	0
TDR loans			1,927
Ending balance		416,670	402,842
Mortgage, commercial | Real Estate
Summary of certain impaired loan information [Abstract]
Ending balance		5,139	2,833
Mortgage, commercial | Accounts Receivable
Summary of certain impaired loan information [Abstract]
Ending balance		0	0
Mortgage, commercial | Equipment
Summary of certain impaired loan information [Abstract]
Ending balance		0	0
Mortgage, commercial | Other Collateral
Summary of certain impaired loan information [Abstract]
Ending balance		0	0
Mortgage, commercial | Real Estate, Accounts Receivable, Equipment, And Other Collateral
Summary of certain impaired loan information [Abstract]
Ending balance		5,139	2,833
Less allowance for credit losses		0	1
Loans to Individuals
Summary of certain impaired loan information [Abstract]
Non-accrual loans	[1]	0	0
Interest income recognized on non-accrual		0	0
Accruing loans past due 90 days or more		0	0
TDR loans			0
Ending balance		40,205	36,675
Loans to Individuals | Real Estate
Summary of certain impaired loan information [Abstract]
Ending balance		60	30
Loans to Individuals | Accounts Receivable
Summary of certain impaired loan information [Abstract]
Ending balance		0	0
Loans to Individuals | Equipment
Summary of certain impaired loan information [Abstract]
Ending balance		0	0
Loans to Individuals | Other Collateral
Summary of certain impaired loan information [Abstract]
Ending balance		0	0
Loans to Individuals | Real Estate, Accounts Receivable, Equipment, And Other Collateral
Summary of certain impaired loan information [Abstract]
Ending balance		60	30
Less allowance for credit losses		60	29
Troubled Debt Restructuring
Summary of certain impaired loan information [Abstract]
TDR Loans included within nonaccrual loans			1,750
Obligations of State and Political Subdivisions
Summary of certain impaired loan information [Abstract]
Accruing loans past due 90 days or more		0	0
Ending balance		46,446	48,213
Obligations of State and Political Subdivisions | Real Estate
Summary of certain impaired loan information [Abstract]
Ending balance		0	0
Obligations of State and Political Subdivisions | Accounts Receivable
Summary of certain impaired loan information [Abstract]
Ending balance		0	0
Obligations of State and Political Subdivisions | Equipment
Summary of certain impaired loan information [Abstract]
Ending balance		0	0
Obligations of State and Political Subdivisions | Other Collateral
Summary of certain impaired loan information [Abstract]
Ending balance		0	0
Obligations of State and Political Subdivisions | Real Estate, Accounts Receivable, Equipment, And Other Collateral
Summary of certain impaired loan information [Abstract]
Ending balance		0	0
Less allowance for credit losses		$ 0	$ 0
[1] There were $1.75 million of TDR loans included within nonaccrual loans as of December 31, 2022.

Loans - Troubled Debt Restructu

Loans - Troubled Debt Restructuring (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($) contract loan
Summary of information for TDR loans [Abstract]
Number of contracts | contract	37
Recorded investment	$ 7,652
Commitments outstanding	$ 149
Summary of TDR loans were modified [Abstract]
Number of Contracts | contract	7
Pre-modification recorded investment	$ 2,623
Post-modification recorded investment	$ 2,623
Financing Receivable, Modifications, Subsequent Default, Number of Contracts | loan	0
financing receivable, troubled debt restructuring, allowance	$ 60
Agricultural
Summary of information for TDR loans [Abstract]
Number of contracts | contract	1
Recorded investment	$ 20
Commitments outstanding	$ 100
Summary of TDR loans were modified [Abstract]
Number of Contracts | contract	0
Pre-modification recorded investment	$ 0
Post-modification recorded investment	$ 0
Commercial and financial
Summary of information for TDR loans [Abstract]
Number of contracts | contract	11
Recorded investment	$ 1,379
Commitments outstanding	$ 49
Summary of TDR loans were modified [Abstract]
Number of Contracts | contract	2
Pre-modification recorded investment	$ 1,032
Post-modification recorded investment	$ 1,032
Construction, 1 to 4 family residential
Summary of information for TDR loans [Abstract]
Number of contracts | contract	1
Recorded investment	$ 105
Commitments outstanding	$ 0
Summary of TDR loans were modified [Abstract]
Number of Contracts | contract	1
Pre-modification recorded investment	$ 105
Post-modification recorded investment	$ 105
Construction, land development and commercial
Summary of information for TDR loans [Abstract]
Number of contracts | contract	1
Recorded investment	$ 191
Commitments outstanding	$ 0
Summary of TDR loans were modified [Abstract]
Number of Contracts | contract	1
Pre-modification recorded investment	$ 191
Post-modification recorded investment	$ 191
Mortgage, farmland
Summary of information for TDR loans [Abstract]
Number of contracts | contract	4
Recorded investment	$ 1,578
Commitments outstanding	$ 0
Summary of TDR loans were modified [Abstract]
Number of Contracts | contract	2
Pre-modification recorded investment	$ 1,021
Post-modification recorded investment	$ 1,021
Mortgage, 1 to 4 family first liens
Summary of information for TDR loans [Abstract]
Number of contracts | contract	8
Recorded investment	$ 1,156
Commitments outstanding	$ 0
Summary of TDR loans were modified [Abstract]
Number of Contracts | contract	0
Pre-modification recorded investment	$ 0
Post-modification recorded investment	$ 0
Mortgage, 1 to 4 family junior liens
Summary of information for TDR loans [Abstract]
Number of contracts | contract	1
Recorded investment	$ 19
Commitments outstanding	$ 0
Summary of TDR loans were modified [Abstract]
Number of Contracts | contract	0
Pre-modification recorded investment	$ 0
Post-modification recorded investment	$ 0
Mortgage, multi-family
Summary of information for TDR loans [Abstract]
Number of contracts | contract	1
Recorded investment	$ 620
Commitments outstanding	$ 0
Summary of TDR loans were modified [Abstract]
Number of Contracts | contract	0
Pre-modification recorded investment	$ 0
Post-modification recorded investment	$ 0
Mortgage, commercial
Summary of information for TDR loans [Abstract]
Number of contracts | contract	9
Recorded investment	$ 2,584
Commitments outstanding	$ 0
Summary of TDR loans were modified [Abstract]
Number of Contracts | contract	1
Pre-modification recorded investment	$ 274
Post-modification recorded investment	$ 274
Loans to Individuals
Summary of information for TDR loans [Abstract]
Number of contracts | contract	0
Recorded investment	$ 0
Commitments outstanding	$ 0
Summary of TDR loans were modified [Abstract]
Number of Contracts | contract	0
Pre-modification recorded investment	$ 0
Post-modification recorded investment	$ 0

Loans - Impaired Financing Re_2

Loans - Impaired Financing Receivables Activity (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Jan. 01, 2021	Dec. 31, 2020
Summary of Information regarding impaired loans [Abstract]
Financing receivable, allowance for credit loss, change due to economic factors	$ 270
Financing Receivable, Allowance for Credit Losses, change due to loan volume	1,810
Financing Receivable, Allowance for Credit Losses, change in prepayment and curtailment rates	1,740
Financing Receivable, Allowance for Credit Losses, change due to individually analyzed loans reserve	550
Financing Receivable, Allowance for Credit Losses, change due to qualitative factors	970
Accruing loans past due 90 days or more increased	10
Increase (Decrease) Accruing Loans Past days or More Financing Receivable Unpaid Principal Balance	$ 10
Percentages of impaired loans to loans held for investment (in hundredths)	1.17%	0.44%
Ending balance	$ 3,438,782	$ 3,108,421
Less allowance for credit losses	49,410	41,440	$ 35,470	$ 37,070	$ 37,070
Financing Receivable, Excluding Accrued Interest, Modified In Period, Amount	4,087
Current
Summary of Information regarding impaired loans [Abstract]
Ending balance	3,388,559	3,097,831
Financing Receivable, Excluding Accrued Interest, Modified, after 12 Months	4,087
Financial Asset, 30 to 89 Days Past Due
Summary of Information regarding impaired loans [Abstract]
Financing Receivable, Excluding Accrued Interest, Modified, after 12 Months	0
90 Days or More Past Due
Summary of Information regarding impaired loans [Abstract]
Ending balance	24,158	3,474
Financing Receivable, Excluding Accrued Interest, Modified, after 12 Months	0
Real Estate
Summary of Information regarding impaired loans [Abstract]
Ending balance	40,167	13,325
Accounts Receivable
Summary of Information regarding impaired loans [Abstract]
Ending balance	0	0
Equipment
Summary of Information regarding impaired loans [Abstract]
Ending balance	179	254
Other Collateral
Summary of Information regarding impaired loans [Abstract]
Ending balance	0	0
Real Estate, Accounts Receivable, Equipment, And Other Collateral
Summary of Information regarding impaired loans [Abstract]
Ending balance	40,346	13,579
Less allowance for credit losses	724	184
Agricultural Sector
Summary of Information regarding impaired loans [Abstract]
Accruing loans past due 90 days or more increased	1,360
Agricultural
Summary of Information regarding impaired loans [Abstract]
Ending balance	115,786	112,705
Less allowance for credit losses	2,516	2,542	2,261		2,508
Financing Receivable, Excluding Accrued Interest, Modified In Period, Amount	$ 2,556
Financing Receivable, Excluding Accrued Interest, Modified In Period, To Total Financing Receivables, Percentage	2.21%
Financing Receivable, Modified, Weighted Average Term Increase from Modification	29 days
Agricultural | Current
Summary of Information regarding impaired loans [Abstract]
Ending balance	$ 114,985	112,391
Financing Receivable, Excluding Accrued Interest, Modified, after 12 Months	2,556
Agricultural | Financial Asset, 30 to 89 Days Past Due
Summary of Information regarding impaired loans [Abstract]
Financing Receivable, Excluding Accrued Interest, Modified, after 12 Months	0
Agricultural | 90 Days or More Past Due
Summary of Information regarding impaired loans [Abstract]
Ending balance	0	0
Financing Receivable, Excluding Accrued Interest, Modified, after 12 Months	0
Agricultural | Real Estate
Summary of Information regarding impaired loans [Abstract]
Ending balance	2,557	197
Agricultural | Accounts Receivable
Summary of Information regarding impaired loans [Abstract]
Ending balance	0	0
Agricultural | Equipment
Summary of Information regarding impaired loans [Abstract]
Ending balance	0	0
Agricultural | Other Collateral
Summary of Information regarding impaired loans [Abstract]
Ending balance	0	0
Agricultural | Real Estate, Accounts Receivable, Equipment, And Other Collateral
Summary of Information regarding impaired loans [Abstract]
Ending balance	2,557	197
Less allowance for credit losses	0	0
Commercial and financial
Summary of Information regarding impaired loans [Abstract]
Ending balance	307,190	269,568
Less allowance for credit losses	8,750	6,259	4,269		4,885
Financing Receivable, Excluding Accrued Interest, Modified In Period, Amount	$ 312
Financing Receivable, Excluding Accrued Interest, Modified In Period, To Total Financing Receivables, Percentage	0.07%
Commercial and financial | Current
Summary of Information regarding impaired loans [Abstract]
Ending balance	$ 303,709	269,009
Financing Receivable, Excluding Accrued Interest, Modified, after 12 Months	312
Commercial and financial | Financial Asset, 30 to 89 Days Past Due
Summary of Information regarding impaired loans [Abstract]
Financing Receivable, Excluding Accrued Interest, Modified, after 12 Months	0
Commercial and financial | 90 Days or More Past Due
Summary of Information regarding impaired loans [Abstract]
Ending balance	384	6
Financing Receivable, Excluding Accrued Interest, Modified, after 12 Months	0
Commercial and financial | Real Estate
Summary of Information regarding impaired loans [Abstract]
Ending balance	2,233	1,385
Commercial and financial | Accounts Receivable
Summary of Information regarding impaired loans [Abstract]
Ending balance	0	0
Commercial and financial | Equipment
Summary of Information regarding impaired loans [Abstract]
Ending balance	10	74
Commercial and financial | Other Collateral
Summary of Information regarding impaired loans [Abstract]
Ending balance	0	0
Commercial and financial | Real Estate, Accounts Receivable, Equipment, And Other Collateral
Summary of Information regarding impaired loans [Abstract]
Ending balance	2,243	1,459
Less allowance for credit losses	560	4
Construction, 1 to 4 family residential
Summary of Information regarding impaired loans [Abstract]
Ending balance	80,255	92,408
Construction, 1 to 4 family residential | Current
Summary of Information regarding impaired loans [Abstract]
Ending balance	74,411	92,303
Construction, 1 to 4 family residential | 90 Days or More Past Due
Summary of Information regarding impaired loans [Abstract]
Ending balance	5,411	105
Construction, 1 to 4 family residential | Real Estate
Summary of Information regarding impaired loans [Abstract]
Ending balance	5,504	382
Construction, 1 to 4 family residential | Accounts Receivable
Summary of Information regarding impaired loans [Abstract]
Ending balance	0	0
Construction, 1 to 4 family residential | Equipment
Summary of Information regarding impaired loans [Abstract]
Ending balance	0	0
Construction, 1 to 4 family residential | Other Collateral
Summary of Information regarding impaired loans [Abstract]
Ending balance	0	0
Construction, 1 to 4 family residential | Real Estate, Accounts Receivable, Equipment, And Other Collateral
Summary of Information regarding impaired loans [Abstract]
Ending balance	5,504	382
Less allowance for credit losses	0	105
Construction, land development and commercial
Summary of Information regarding impaired loans [Abstract]
Ending balance	313,878	196,240
Construction, land development and commercial | Current
Summary of Information regarding impaired loans [Abstract]
Ending balance	305,195	194,866
Construction, land development and commercial | 90 Days or More Past Due
Summary of Information regarding impaired loans [Abstract]
Ending balance	7,953	191
Construction, land development and commercial | Real Estate
Summary of Information regarding impaired loans [Abstract]
Ending balance	8,080	191
Construction, land development and commercial | Accounts Receivable
Summary of Information regarding impaired loans [Abstract]
Ending balance	0	0
Construction, land development and commercial | Equipment
Summary of Information regarding impaired loans [Abstract]
Ending balance	0	0
Construction, land development and commercial | Other Collateral
Summary of Information regarding impaired loans [Abstract]
Ending balance	0	0
Construction, land development and commercial | Real Estate, Accounts Receivable, Equipment, And Other Collateral
Summary of Information regarding impaired loans [Abstract]
Ending balance	8,080	191
Less allowance for credit losses	0	0
Mortgage, farmland
Summary of Information regarding impaired loans [Abstract]
Ending balance	281,164	256,570
Less allowance for credit losses	3,429	2,989	$ 3,433		$ 4,173
Financing Receivable, Excluding Accrued Interest, Modified In Period, Amount	$ 1,219
Financing Receivable, Excluding Accrued Interest, Modified In Period, To Total Financing Receivables, Percentage	0.43%
Financing Receivable, Modified, Weighted Average Term Increase from Modification	5 years 3 months 18 days
Mortgage, farmland | Current
Summary of Information regarding impaired loans [Abstract]
Ending balance	$ 280,981	256,324
Financing Receivable, Excluding Accrued Interest, Modified, after 12 Months	1,219
Mortgage, farmland | Financial Asset, 30 to 89 Days Past Due
Summary of Information regarding impaired loans [Abstract]
Financing Receivable, Excluding Accrued Interest, Modified, after 12 Months	0
Mortgage, farmland | 90 Days or More Past Due
Summary of Information regarding impaired loans [Abstract]
Ending balance	0	60
Financing Receivable, Excluding Accrued Interest, Modified, after 12 Months	0
Mortgage, farmland | Real Estate
Summary of Information regarding impaired loans [Abstract]
Ending balance	2,077	1,482
Mortgage, farmland | Accounts Receivable
Summary of Information regarding impaired loans [Abstract]
Ending balance	0	0
Mortgage, farmland | Equipment
Summary of Information regarding impaired loans [Abstract]
Ending balance	169	180
Mortgage, farmland | Other Collateral
Summary of Information regarding impaired loans [Abstract]
Ending balance	0	0
Mortgage, farmland | Real Estate, Accounts Receivable, Equipment, And Other Collateral
Summary of Information regarding impaired loans [Abstract]
Ending balance	2,246	1,662
Less allowance for credit losses	0	0
Mortgage, 1 to 4 family first liens
Summary of Information regarding impaired loans [Abstract]
Ending balance	1,221,296	1,130,989
Mortgage, 1 to 4 family first liens | Current
Summary of Information regarding impaired loans [Abstract]
Ending balance	1,202,185	1,124,494
Mortgage, 1 to 4 family first liens | 90 Days or More Past Due
Summary of Information regarding impaired loans [Abstract]
Ending balance	2,720	3,029
Mortgage, 1 to 4 family first liens | Real Estate
Summary of Information regarding impaired loans [Abstract]
Ending balance	6,593	6,012
Mortgage, 1 to 4 family first liens | Accounts Receivable
Summary of Information regarding impaired loans [Abstract]
Ending balance	0	0
Mortgage, 1 to 4 family first liens | Equipment
Summary of Information regarding impaired loans [Abstract]
Ending balance	0	0
Mortgage, 1 to 4 family first liens | Other Collateral
Summary of Information regarding impaired loans [Abstract]
Ending balance	0	0
Mortgage, 1 to 4 family first liens | Real Estate, Accounts Receivable, Equipment, And Other Collateral
Summary of Information regarding impaired loans [Abstract]
Ending balance	6,593	6,012
Less allowance for credit losses	104	44
Mortgage, 1 to 4 family junior liens
Summary of Information regarding impaired loans [Abstract]
Ending balance	144,524	124,951
Mortgage, 1 to 4 family junior liens | Current
Summary of Information regarding impaired loans [Abstract]
Ending balance	143,980	124,451
Mortgage, 1 to 4 family junior liens | 90 Days or More Past Due
Summary of Information regarding impaired loans [Abstract]
Ending balance	5	8
Mortgage, 1 to 4 family junior liens | Real Estate
Summary of Information regarding impaired loans [Abstract]
Ending balance	239	193
Mortgage, 1 to 4 family junior liens | Accounts Receivable
Summary of Information regarding impaired loans [Abstract]
Ending balance	0	0
Mortgage, 1 to 4 family junior liens | Equipment
Summary of Information regarding impaired loans [Abstract]
Ending balance	0	0
Mortgage, 1 to 4 family junior liens | Other Collateral
Summary of Information regarding impaired loans [Abstract]
Ending balance	0	0
Mortgage, 1 to 4 family junior liens | Real Estate, Accounts Receivable, Equipment, And Other Collateral
Summary of Information regarding impaired loans [Abstract]
Ending balance	239	193
Less allowance for credit losses	0	1
Mortgage, multi-family
Summary of Information regarding impaired loans [Abstract]
Ending balance	471,009	436,952
Mortgage, multi-family | Current
Summary of Information regarding impaired loans [Abstract]
Ending balance	461,455	436,952
Mortgage, multi-family | 90 Days or More Past Due
Summary of Information regarding impaired loans [Abstract]
Ending balance	7,685	0
Mortgage, multi-family | Real Estate
Summary of Information regarding impaired loans [Abstract]
Ending balance	7,685	620
Mortgage, multi-family | Accounts Receivable
Summary of Information regarding impaired loans [Abstract]
Ending balance	0	0
Mortgage, multi-family | Equipment
Summary of Information regarding impaired loans [Abstract]
Ending balance	0	0
Mortgage, multi-family | Other Collateral
Summary of Information regarding impaired loans [Abstract]
Ending balance	0	0
Mortgage, multi-family | Real Estate, Accounts Receivable, Equipment, And Other Collateral
Summary of Information regarding impaired loans [Abstract]
Ending balance	7,685	620
Less allowance for credit losses	0	0
Real Estate: Mortgage, Commercial
Summary of Information regarding impaired loans [Abstract]
Ending balance	$ 416,670	402,842
Financing Receivable, Modified, Weighted Average Term Increase from Modification	5 years 1 month 6 days
Real Estate: Mortgage, Commercial | Current
Summary of Information regarding impaired loans [Abstract]
Ending balance	$ 415,379	402,520
Real Estate: Mortgage, Commercial | 90 Days or More Past Due
Summary of Information regarding impaired loans [Abstract]
Ending balance	0	75
Real Estate: Mortgage, Commercial | Real Estate
Summary of Information regarding impaired loans [Abstract]
Ending balance	5,139	2,833
Real Estate: Mortgage, Commercial | Accounts Receivable
Summary of Information regarding impaired loans [Abstract]
Ending balance	0	0
Real Estate: Mortgage, Commercial | Equipment
Summary of Information regarding impaired loans [Abstract]
Ending balance	0	0
Real Estate: Mortgage, Commercial | Other Collateral
Summary of Information regarding impaired loans [Abstract]
Ending balance	0	0
Real Estate: Mortgage, Commercial | Real Estate, Accounts Receivable, Equipment, And Other Collateral
Summary of Information regarding impaired loans [Abstract]
Ending balance	5,139	2,833
Less allowance for credit losses	0	1
Loans to Individuals
Summary of Information regarding impaired loans [Abstract]
Ending balance	40,205	36,675
Loans to Individuals | Current
Summary of Information regarding impaired loans [Abstract]
Ending balance	39,833	36,308
Loans to Individuals | 90 Days or More Past Due
Summary of Information regarding impaired loans [Abstract]
Ending balance	0	0
Loans to Individuals | Real Estate
Summary of Information regarding impaired loans [Abstract]
Ending balance	60	30
Loans to Individuals | Accounts Receivable
Summary of Information regarding impaired loans [Abstract]
Ending balance	0	0
Loans to Individuals | Equipment
Summary of Information regarding impaired loans [Abstract]
Ending balance	0	0
Loans to Individuals | Other Collateral
Summary of Information regarding impaired loans [Abstract]
Ending balance	0	0
Loans to Individuals | Real Estate, Accounts Receivable, Equipment, And Other Collateral
Summary of Information regarding impaired loans [Abstract]
Ending balance	60	30
Less allowance for credit losses	60	29
Collateral-Dependent Loans
Summary of Information regarding impaired loans [Abstract]
Accruing loans past due 90 days or more increased	26,770
Obligations of State and Political Subdivisions
Summary of Information regarding impaired loans [Abstract]
Ending balance	46,446	48,213
Obligations of State and Political Subdivisions | Current
Summary of Information regarding impaired loans [Abstract]
Ending balance	46,446	48,213
Obligations of State and Political Subdivisions | 90 Days or More Past Due
Summary of Information regarding impaired loans [Abstract]
Ending balance	0	0
Obligations of State and Political Subdivisions | Real Estate
Summary of Information regarding impaired loans [Abstract]
Ending balance	0	0
Obligations of State and Political Subdivisions | Accounts Receivable
Summary of Information regarding impaired loans [Abstract]
Ending balance	0	0
Obligations of State and Political Subdivisions | Equipment
Summary of Information regarding impaired loans [Abstract]
Ending balance	0	0
Obligations of State and Political Subdivisions | Other Collateral
Summary of Information regarding impaired loans [Abstract]
Ending balance	0	0
Obligations of State and Political Subdivisions | Real Estate, Accounts Receivable, Equipment, And Other Collateral
Summary of Information regarding impaired loans [Abstract]
Ending balance	0	0
Less allowance for credit losses	$ 0	$ 0

Property and Equipment (Details

Property and Equipment (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Property, Plant and Equipment [Line Items]
Gross	$ 95,183	$ 92,188
Less accumulated depreciation	60,953	58,670
Net	34,230	33,518
Land
Property, Plant and Equipment [Line Items]
Gross	11,266	11,266
Buildings and improvements
Property, Plant and Equipment [Line Items]
Gross	41,223	38,923
Furniture and equipment
Property, Plant and Equipment [Line Items]
Gross	$ 42,694	$ 41,999

Leases - Narrative (Details)

Leases - Narrative (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Lessee, Lease, Description [Line Items]
Lease term, option to extend (up to)	10 years
Lease term, option to terminate (within)	1 year
Lease, rent expense	$ 500,000	$ 580,000
Operating lease costs	430,000	500,000
Short-term lease costs	30,000	30,000
Variable lease costs	40,000	50,000
Operating lease liabilities	420,000	500,000
Right of use assets obtained in exchange for operating lease obligations	$ 310,000	$ 0	$ 0
Operating Lease, Right-of-Use Asset, Statement of Financial Position [Extensible Enumeration]	Other assets	Other assets
Operating lease right-of-use assets included in other assets	$ 2,130,000	$ 2,110,000
Operating Lease, Liability, Statement of Financial Position [Extensible List]	Other liabilities	Other liabilities
Total operating lease liabilities	$ 2,223,000	$ 2,190,000
Lease term for operating leases	8 years 6 months 21 days	9 years 8 months 19 days
Weighted average discount rate for operating leases	3.69%	3.54%
Minimum
Lessee, Lease, Description [Line Items]
Lease term	1 year
Maximum
Lessee, Lease, Description [Line Items]
Lease term	10 years 6 months

Leases - Schedule of maturities

Leases - Schedule of maturities of lease liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Leases [Abstract]
2024	$ 329
2025	332
2026	335
2027	333
2028	295
Thereafter	984
Total lease payments	2,608
Less imputed interest	(385)
Total operating lease liabilities	$ 2,223	$ 2,190
Operating Lease, Liability, Statement of Financial Position [Extensible List]	Other liabilities	Other liabilities

Interest-Bearing Deposits - Sum

Interest-Bearing Deposits - Summary of Deposits (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Interest-Bearing Deposit Liabilities [Abstract]
NOW and other demand	$ 783,337	$ 948,322
Savings	1,021,126	1,196,686
Time, $250,000 and over	200,377	88,808
Other time	677,542	476,101
Total deposits	$ 2,682,382	$ 2,709,917

Interest-Bearing Deposits - Nar

Interest-Bearing Deposits - Narrative (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Interest-Bearing Deposit Liabilities [Abstract]
Total brokered deposits	$ 24,220	$ 31,740
Average interest rate of brokered deposits	5.35%	2.60%
Brokered deposits included in savings deposits	$ 24,220	$ 31,740

Interest-Bearing Deposits - Tim

Interest-Bearing Deposits - Time Deposits (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Interest-Bearing Deposit Liabilities [Abstract]
Due in one year or less	$ 806,638	$ 257,239
Due after one year through two years	45,890	246,763
Due after two years through three years	13,237	40,144
Due after three years through four years	11,095	14,933
Due over four years	1,059	5,830
Time Deposits	$ 877,919	$ 564,909

Short-term Borrowings - Schedul

Short-term Borrowings - Schedule of Short-term Borrowings (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Short-term Debt [Line Items]
Federal funds purchased, interest rates 4.50% to 4.85%	$ 0	$ 82,061
Bank Term Funding Program | Federal Reserve Bank Advances
Short-term Debt [Line Items]
Bank Term Funding Program, interest rates 4.83%	$ 219,000	$ 0
Bank Term Funding Program, Interest Rate	4.83%
Minimum
Short-term Debt [Line Items]
Federal funds purchased, average rate	4.50%
Maximum
Short-term Debt [Line Items]
Federal funds purchased, average rate	4.85%

Short-term Borrowings - Narrati

Short-term Borrowings - Narrative (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Short-term Debt [Line Items]
Federal funds purchased, interest rates 4.50% to 4.85%	$ 0	$ 82,061
Bank Term Funding Program | Federal Reserve Bank Advances
Short-term Debt [Line Items]
Available borrowing capacity	$ 81,330
Weighted average interest rate	4.68%
Federal Reserve Bank Discount Window | Federal Reserve Bank Advances
Short-term Debt [Line Items]
Available borrowing capacity	$ 100,000
Multiple Correspondent Banks
Short-term Debt [Line Items]
Federal funds purchased, interest rates 4.50% to 4.85%	$ 175,000	$ 77,940
Federal funds purchased, average rate	5.31%	4.72%

Federal Home Loan Bank Borrow_3

Federal Home Loan Bank Borrowings - Schedule of Borrowings (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Federal Home Loan Bank, Advances, Branch of FHLB Bank [Line Items]
Advance from Federal Home Loan Bank	$ 296,648	$ 40,000
Federal Home Loan Bank Advances, Overnight Borrowings
Federal Home Loan Bank, Advances, Branch of FHLB Bank [Line Items]
Effective Interest Rate	4.60%
Federal Home Loan Bank, Advance, Overnight Borrowing	$ 0	40,000
Federal Home Loan Bank Advances, Due 2024
Federal Home Loan Bank, Advances, Branch of FHLB Bank [Line Items]
Federal Home Loan Bank Advance, Due 2024	$ 296,648	$ 0
Federal Home Loan Bank Advances, Due 2024 | Minimum
Federal Home Loan Bank, Advances, Branch of FHLB Bank [Line Items]
Effective Interest Rate	5.49%
Federal Home Loan Bank Advances, Due 2024 | Maximum
Federal Home Loan Bank, Advances, Branch of FHLB Bank [Line Items]
Effective Interest Rate	5.66%

Federal Home Loan Bank Borrow_4

Federal Home Loan Bank Borrowings - Narrative (Details) - USD ($) $ in Thousands		12 Months Ended
	Dec. 21, 2021	Dec. 31, 2021	Dec. 31, 2023	Dec. 31, 2022
Federal Home Loan Banks [Abstract]
FHLB, prepayment borrowings due 2025 through 2027	$ 105,000
FHLB, prepayment fee		$ 7,690
Federal home loan bank stock			$ 15,746	$ 6,461
Loans receivable commercial real estate and multi family mortgage loans pledged as collateral			1,078,910	1,047,910
Loan borrowed against collateral			$ 296,650	$ 40,000

Accumulated Other Comprehensi_3

Accumulated Other Comprehensive Income - Components of AOCI (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Accumulated Other Comprehensive Income (Loss) [Line Items]
Tax effect	$ 8,475	$ 13,138
Net-of-tax amount	470,286	428,260	$ 438,450	$ 416,076
Net unrealized (loss) on available-for-sale securities
Accumulated Other Comprehensive Income (Loss) [Line Items]
AOCI before Tax,	(35,418)	(54,198)
Net unrealized (loss) on derivatives used for cash flow hedges
Accumulated Other Comprehensive Income (Loss) [Line Items]
AOCI before Tax,	$ (233)	$ 0

Employee Benefit Plans - Narrat

Employee Benefit Plans - Narrative (Details) - USD ($)		12 Months Ended
	May 14, 2019	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Deferred Compensation Arrangement with Individual, Postretirement Benefits [Line Items]
Purchase price, percent of fair market value		90%
Percentage of employee cash contributions to ESPP, Minimum		1%
Percentage of employee cash contributions to ESPP, Maximum		15%
Maximum contribution to ESPP per offering period		$ 9,000
Employee Stock Purchase Plan (ESPP) number of shares purchased		6,550	6,637
Cash contributions to ESOP		$ 1,400,000	$ 1,280,000	$ 1,270,000
Employee Stock Ownership Plan (ESOP), discretionary cash contributions to ESOP percentage		4.50%	4.50%	4.50%
Percentage of cash contributions to profit sharing		4.50%	4.50%	4.50%
Employer discretionary contribution amount		$ 1,400,000	$ 1,280,000	$ 1,270,000
Employer matching contribution		$ 280,000	$ 270,000	$ 260,000
Maximum number of options and shares granted		250,000
Award expiration period		10 years
Period of interest rate swap used to calculate expected life of options		10 years
Stock options granted (in shares)		0	0	0
Intrinsic value, option exercised		$ 0	$ 260,000	$ 0
Stock option outstanding weighted-average exercise price (in dollars per share)		$ 62
Stock options outstanding, weighted average remaining contractual life		5 years 4 months 24 days
Compensation cost		$ 10,000
Unrecognized compensation, stock options, weighted-average period		4 months 24 days
Number of shares available for stock options (in shares)		178,073
Directors' and officers' rights under the plan vesting period		5 years
Restricted common stock shares subject to forfeiture upon termination		10,800	6,800	12,800
Number of years of employment subject to forfeiture		8 years	8 years	8 years
Employee Stock Option
Deferred Compensation Arrangement with Individual, Postretirement Benefits [Line Items]
Risk-free interest rate	2.39%
Expected option life	7 years 6 months
Expected volatility rate	33%
Expected dividend rate	1.23%
Restricted Stock Options
Deferred Compensation Arrangement with Individual, Postretirement Benefits [Line Items]
Number of restricted shares authorized (in shares)		24,393	18,935	24,513
Directors' and officers' rights under the plan vesting period		5 years
Expense relating to awards		$ 850,000	$ 880,000	$ 920,000
Executive Officer
Deferred Compensation Arrangement with Individual, Postretirement Benefits [Line Items]
Deferred compensation liability recorded in other liabilities		90,000	150,000
Deferred compensation expenses included in salaries and employee benefits expense		$ (10,000)	60,000	250,000
Executive Officer | Maximum
Deferred Compensation Arrangement with Individual, Postretirement Benefits [Line Items]
Percentage of deferment of base compensation		30%
Percentage of deferment of bonus		100%
Director
Deferred Compensation Arrangement with Individual, Postretirement Benefits [Line Items]
Deferred compensation liability recorded in other liabilities		$ 3,580,000	4,100,000
Deferred compensation expenses included in other noninterest expense		$ (260,000)	$ 290,000	$ 380,000
Director | Maximum
Deferred Compensation Arrangement with Individual, Postretirement Benefits [Line Items]
Percentage of cash contributions to profit sharing		50%

Employee Benefit Plans - Shares

Employee Benefit Plans - Shares Held by ESOP (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Retirement Benefits [Abstract]
Share held by the ESOP (in shares)	679,592	708,488
Fair value per share (in dollars per share)	$ 66	$ 72
Maximum cash obligation	$ 44,853,000	$ 51,011,000

Employee Benefit Plans - Summar

Employee Benefit Plans - Summary of Stock Options (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Number of Shares
Options Outstanding Beginning Balance (in shares)	5,805	13,025	13,025
Granted (in shares)	0	0	0
Exercised (in shares)	0	(7,220)	0
Options Outstanding Ending Balance (in shares)	5,805	5,805	13,025	13,025
Weighted- Average Exercise Price
Options Outstanding Weighted Average Exercise Price Beginning Balance (in dollars per share)	$ 62	$ 45.92	$ 45.92
Options Outstanding Weighted Average Exercise Price Ending Balance (in dollars per share)	$ 62	$ 62	$ 45.92	$ 45.92
Weighted-Average Remaining Contractual Term (Years)
Weighted-Average Remaining Contractual Term	5 years 4 months 24 days	6 years 4 months 24 days	3 years 5 months 19 days	4 years 5 months 19 days
Aggregate Intrinsic Value (In Thousands)
Aggregate Intrinsic Value	$ 23	$ 58	$ 288	$ 216

Employee Benefit Plans - Summ_2

Employee Benefit Plans - Summary of Restricted Stock Options (Details) - $ / shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Number of Shares
Options Outstanding Beginning Balance (in shares)	5,805	13,025	13,025
Granted (in shares)	0	0	0
Options Outstanding Ending Balance (in shares)	5,805	5,805	13,025
Restricted Stock Options | 2020 Stock Option and Incentive Plan
Number of Shares
Options Outstanding Beginning Balance (in shares)	197,245
Authorized (in shares)	0
Granted (in shares)	24,393
Forfeitures (in shares)	5,221
Options Outstanding Ending Balance (in shares)	178,073	197,245
Weighted Average Grant Date Fair Value
Weighted Average Grant Date Fair Value, Granted (in dollars per share)	$ 67.40
Weighted Average Grant Date Fair Value, Forfeitures (in dollars per share)	$ 67.42
Restricted Stock Options | 2010 Stock Option and Incentive Plan
Number of Shares
Options Outstanding Beginning Balance (in shares)	34,406
Authorized (in shares)	0
Granted (in shares)	0
Forfeitures (in shares)	3,620
Options Outstanding Ending Balance (in shares)	38,026	34,406
Weighted Average Grant Date Fair Value
Weighted Average Grant Date Fair Value, Granted (in dollars per share)	$ 0
Weighted Average Grant Date Fair Value, Forfeitures (in dollars per share)	$ 62.21

Employee Benefit Plans - Other

Employee Benefit Plans - Other Pertinent Information Related to Options (Details)	12 Months Ended
	Dec. 31, 2023 $ / shares shares
Defined Benefit Plan Disclosure [Line Items]
Stock option outstanding weighted-average exercise price (in dollars per share) | $ / shares	$ 62
Number Outstanding (in shares)	5,805
Remaining Contractual Life	5 years 4 months 24 days
Number of exercisable stock options (in shares)	0
Exercise Price 34.50
Defined Benefit Plan Disclosure [Line Items]
Stock option outstanding weighted-average exercise price (in dollars per share) | $ / shares	$ 62
Number Outstanding (in shares)	5,805
Remaining Contractual Life	65 months
Number of exercisable stock options (in shares)	0

Income Taxes - Summary of Incom

Income Taxes - Summary of Income Taxes (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Current:
Federal	$ 9,575	$ 11,190	$ 10,383
State	2,596	3,231	2,653
Deferred:
Federal	(2,215)	(1,035)	757
State	342	(272)	214
Total	$ 10,298	$ 13,114	$ 14,007

Income Taxes - Deferred Tax Ass

Income Taxes - Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Deferred income tax assets:
Allowance for credit losses	$ 11,745	$ 10,045
Deferred compensation and unearned restricted stock	1,671	1,785
Allowance for credit losses on off-balance sheet credit exposures	1,212	1,074
Accrued expenses	932	848
Unrealized losses on investment securities	8,419	13,138
State net operating loss	1,286	1,187
Gross deferred tax assets	25,265	28,077
Valuation allowance	(1,286)	(1,187)
Deferred tax asset, net of valuation allowance	23,979	26,890
Deferred income tax liabilities:
Property and equipment	1,647	1,680
Goodwill	388	395
Prepaid expenses	495	400
Other	178	354
Gross deferred tax liabilities	2,708	2,829
Net deferred tax assets	$ 21,271	$ 24,061

Income Taxes - Narrative (Detai

Income Taxes - Narrative (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Operating Loss Carryforwards [Line Items]
Valuation allowance (decrease) increase	$ 99,000	$ 93,000
Unrecognized tax benefits	0	0
Interest or penalties on unrecognized tax benefits	0	$ 0
Anticipated increase in unrecognized tax benefits next twelve months	0
Anticipated decrease in unrecognized tax benefits next twelve months	$ 0
Internal Revenue Service (IRS)
Operating Loss Carryforwards [Line Items]
Income tax year, under examination	December 31, 2023, 2022, 2021 and 2020
State and Local Jurisdiction
Operating Loss Carryforwards [Line Items]
Income tax year, under examination	December 31, 2023, 2022, 2021 and 2020

Income Taxes - Summary of Chang

Income Taxes - Summary of Change in Deferred Income Tax (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Consolidated statements of income	$ (1,873)	$ (1,307)	$ 971
Consolidated statements of stockholders' equity	4,663	(13,629)	(4,008)
Net change in deferred income tax	$ 2,790	$ (14,936)	$ (3,037)

Income Taxes - Effective Income

Income Taxes - Effective Income Tax Rate Reconciliation (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Reconciliation of effective income tax rate with federal statutory tax rate
Expected tax expense, Amount	$ 10,180	$ 12,782	$ 13,039
Expected tax expense, Percent Of Pretax Income	21%	21%	21%
Tax-exempt interest, Amount	$ (1,349)	$ (1,216)	$ (1,176)
Tax-exempt interest, Percent Of Pretax Income	(2.80%)	(2.00%)	(1.90%)
Interest expense limitation, Amount	$ 187	$ 47	$ 50
Interest expenses limitation, Percent Of Pretax Income	0.40%	0.10%	0.10%
State income taxes, net of federal income tax benefit, Amount	$ 2,321	$ 2,337	$ 2,265
State income taxes, net of federal income tax benefit, Percent Of Pretax Income	4.80%	3.80%	3.70%
Income tax credits, Amount	$ (475)	$ (475)	$ (475)
Income tax credits, Percent Of Pretax Income	(1.00%)	(0.80%)	(0.80%)
Other, Amount	$ (566)	$ (361)	$ 304
Other, Percent Of Pretax Income	(1.20%)	(0.60%)	0.50%
Total	$ 10,298	$ 13,114	$ 14,007
Total, Percent Of Pretax Income	21.20%	21.50%	22.60%

Regulatory Capital Requiremen_3

Regulatory Capital Requirements, Restrictions on Subsidiary Dividends and Cash Restrictions - Schedule of Actual Amounts and Capital Ratios (Details) $ in Thousands	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)
Parent Company
Minimum regulatory requirements [Abstract]
Total risk-based capital, Actual Amount	$ 539,815
Total risk-based capital, Actual Ratio	0.1277
Total risk-based capital, For Capital Adequacy Purposes, Ratio	0.0900
Leverage ratio, Actual Amount		$ 517,831
Leverage ratio, Actual Ratio		0.1327
Leverage ratio, For Capital Adequacy Purposes, Ratio		0.0900
Bank
Minimum regulatory requirements [Abstract]
Total risk-based capital, Actual Amount	$ 541,566
Total risk-based capital, Actual Ratio	0.1282
Total risk-based capital, For Capital Adequacy Purposes, Ratio	0.0900
Leverage ratio, Actual Amount		$ 520,149
Leverage ratio, Actual Ratio		0.1333
Leverage ratio, For Capital Adequacy Purposes, Ratio		0.0900

Regulatory Capital Requiremen_4

Regulatory Capital Requirements, Restrictions on Subsidiary Dividends and Cash Restrictions - Narrative (Details)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)
Regulatory Capital Requirements, Restrictions on Subsidiary Dividends and Cash Restrictions [Abstract]
Capital to assets ratio	0.090
Retained earnings, available for payment of dividends	$ 161,360,000
Cash reserve balances	$ 0	$ 0

Related Party Transactions - Sc

Related Party Transactions - Schedule of Changes in Loans (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Changes in loans to related parties [Roll Forward]
Balance, beginning	$ 73,039	$ 52,845
Net (decrease) increase due to change in related parties	714	(986)
Advances	27,689	39,155
Collections	(28,105)	(17,975)
Balance, ending	$ 73,337	$ 73,039

Related Party Transactions - Na

Related Party Transactions - Narrative (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Related Party Transactions [Abstract]
Related party deposits	$ 14,660	$ 22,860

Fair Value Measurements - Carry

Fair Value Measurements - Carrying Value and Estimated Fair Values (Details) - USD ($) $ in Thousands		Dec. 31, 2023		Dec. 31, 2022
Readily Available Market Prices
Financial instrument assets:
Cash and cash equivalents		$ 59,482	[1]	$ 36,641	[2]
Investment securities		422,490	[1]	445,392	[2]
Loans held for sale		0	[1]	0	[2]
Loans
Agricultural		0	[1]	0	[2]
Commercial and financial		0	[1]	0	[2]
Real estate:
Construction, 1 to 4 family residential		0	[1]	0	[2]
Construction, land development and commercial		0	[1]	0	[2]
Mortgage, farmland		0	[1]	0	[2]
Mortgage, 1 to 4 family first liens		0	[1]	0	[2]
Mortgage, 1 to 4 family junior liens		0	[1]	0	[2]
Mortgage, multi-family		0	[1]	0	[2]
Mortgage, commercial		0	[1]	0	[2]
Loans to individuals		0	[1]	0	[2]
Obligations of state and political subdivisions		0	[1]	0	[2]
Accrued interest receivable		0	[1]	0	[2]
Total financial instrument assets		481,972	[1]	482,033	[2]
Deposits
Noninterest-bearing deposits		0	[1]	0	[2]
Interest-bearing deposits		0	[1]	0	[2]
Other borrowings		0	[1]	0	[2]
Federal Home Loan Bank borrowings		0	[1]	0	[2]
Interest rate swaps	[1]	0
Accrued interest payable		0	[1]	0	[2]
Total financial instrument liabilities		0	[1]	0	[2]
Financial instrument with off-balance sheet risk:
Loan commitments		0	[1]	0	[2]
Letters of credit		0	[1]	0	[2]
Total financial instrument liabilities with off-balance-sheet risk		0	[1]	0	[2]
Observable Market Prices
Financial instrument assets:
Cash and cash equivalents		0	[3]	0	[4]
Investment securities		372,677	[3]	337,173	[4]
Loans held for sale		2,023	[3]	1,663	[4]
Loans
Agricultural		0	[3]	0	[4]
Commercial and financial		0	[3]	0	[4]
Real estate:
Construction, 1 to 4 family residential		0	[3]	0	[4]
Construction, land development and commercial		0	[3]	0	[4]
Mortgage, farmland		0	[3]	0	[4]
Mortgage, 1 to 4 family first liens		0	[3]	0	[4]
Mortgage, 1 to 4 family junior liens		0	[3]	0	[4]
Mortgage, multi-family		0	[3]	0	[4]
Mortgage, commercial		0	[3]	0	[4]
Loans to individuals		0	[3]	0	[4]
Obligations of state and political subdivisions		0	[3]	0	[4]
Accrued interest receivable		19,786	[3]	15,782	[4]
Total financial instrument assets		394,486	[3]	354,618	[4]
Deposits
Noninterest-bearing deposits		600,398	[3]	647,450	[4]
Interest-bearing deposits		2,678,798	[3]	2,711,088	[4]
Other borrowings		219,164	[3]	82,061	[4]
Federal Home Loan Bank borrowings		297,148	[3]	40,000	[4]
Interest rate swaps	[3]	233
Accrued interest payable		6,102	[3]	1,394	[4]
Total financial instrument liabilities		3,801,843	[3]	3,481,993	[4]
Financial instrument with off-balance sheet risk:
Loan commitments		0	[3]	0	[4]
Letters of credit		0	[3]	0	[4]
Total financial instrument liabilities with off-balance-sheet risk		0	[3]	0	[4]
Company Determined Market Prices
Financial instrument assets:
Cash and cash equivalents		0	[5]	0	[6]
Investment securities		0	[5]	0	[6]
Loans held for sale		0	[5]	0	[6]
Loans
Agricultural		112,421	[5]	108,992	[6]
Commercial and financial		294,021	[5]	259,500	[6]
Real estate:
Construction, 1 to 4 family residential		79,238	[5]	91,279	[6]
Construction, land development and commercial		299,846	[5]	188,726	[6]
Mortgage, farmland		259,969	[5]	237,849	[6]
Mortgage, 1 to 4 family first liens		1,114,737	[5]	1,055,091	[6]
Mortgage, 1 to 4 family junior liens		135,529	[5]	118,279	[6]
Mortgage, multi-family		435,222	[5]	411,092	[6]
Mortgage, commercial		386,712	[5]	377,753	[6]
Loans to individuals		37,600	[5]	36,934	[6]
Obligations of state and political subdivisions		43,676	[5]	45,653	[6]
Accrued interest receivable		0	[5]	0	[6]
Total financial instrument assets		3,198,971	[5]	2,931,148	[6]
Deposits
Noninterest-bearing deposits		0	[5]	0	[6]
Interest-bearing deposits		0	[5]	0	[6]
Other borrowings		0	[5]	0	[6]
Federal Home Loan Bank borrowings		0	[5]	0	[6]
Interest rate swaps	[5]	0
Accrued interest payable		0	[5]	0	[6]
Total financial instrument liabilities		0	[5]	0	[6]
Financial instrument with off-balance sheet risk:
Loan commitments		0	[5]	0	[6]
Letters of credit		0	[5]	0	[6]
Total financial instrument liabilities with off-balance-sheet risk		0	[5]	0	[6]
Carrying Amount
Financial instrument assets:
Cash and cash equivalents		59,482		36,641
Investment securities		795,167		782,565
Loans held for sale		2,023		1,663
Loans
Agricultural		113,270		110,163
Commercial and financial		298,440		263,309
Real estate:
Construction, 1 to 4 family residential		79,142		91,297
Construction, land development and commercial		308,509		193,162
Mortgage, farmland		277,735		253,581
Mortgage, 1 to 4 family first liens		1,206,991		1,120,150
Mortgage, 1 to 4 family junior liens		140,636		121,890
Mortgage, multi-family		466,754		432,517
Mortgage, commercial		412,769		397,861
Loans to individuals		38,958		35,278
Obligations of state and political subdivisions		46,168		47,773
Accrued interest receivable		19,786		15,782
Total financial instrument assets		4,265,830		3,903,632
Deposits
Noninterest-bearing deposits		600,398		647,450
Interest-bearing deposits		2,682,382		2,709,917
Other borrowings		219,000		82,061
Federal Home Loan Bank borrowings		296,648		40,000
Interest rate swaps		233
Accrued interest payable		6,102		1,394
Total financial instrument liabilities		3,804,763		3,480,822
Financial instrument with off-balance sheet risk:
Loan commitments		685,861		701,729
Letters of credit		7,654		6,618
Total financial instrument liabilities with off-balance-sheet risk		693,515		708,347
Estimated Fair Value
Financial instrument assets:
Cash and cash equivalents		59,482		36,641
Investment securities		795,167		782,565
Loans held for sale		2,023		1,663
Loans
Agricultural		112,421		108,992
Commercial and financial		294,021		259,500
Real estate:
Construction, 1 to 4 family residential		79,238		91,279
Construction, land development and commercial		299,846		188,726
Mortgage, farmland		259,969		237,849
Mortgage, 1 to 4 family first liens		1,114,737		1,055,091
Mortgage, 1 to 4 family junior liens		135,529		118,279
Mortgage, multi-family		435,222		411,092
Mortgage, commercial		386,712		377,753
Loans to individuals		37,600		36,934
Obligations of state and political subdivisions		43,676		45,653
Accrued interest receivable		19,786		15,782
Total financial instrument assets		4,075,429		3,767,799
Deposits
Noninterest-bearing deposits		600,398		647,450
Interest-bearing deposits		2,678,798		2,711,088
Other borrowings		219,164		82,061
Federal Home Loan Bank borrowings		297,148		40,000
Interest rate swaps		233
Accrued interest payable		6,102		1,394
Total financial instrument liabilities		3,801,843		3,481,993
Financial instrument with off-balance sheet risk:
Loan commitments		0		0
Letters of credit		0		0
Total financial instrument liabilities with off-balance-sheet risk		$ 0		$ 0
[1] Considered Level 1 under Accounting Standards Codification (“ASC”) Topic 820, Fair Value Measurements and Disclosures (“ASC 820”). Considered Level 1 under Accounting Standards Codification (“ASC”) Topic 820, Fair Value Measurements and Disclosures (“ASC 820”). Considered Level 2 under ASC 820. Considered Level 2 under ASC 820. Considered Level 3 under ASC 820 and are based on valuation models that use significant assumptions that are not observable in an active market. Considered Level 3 under ASC 820 and are based on valuation models that use significant assumptions that are not observable in an active market

Fair Value Measurements - Asset

Fair Value Measurements - Assets and Liabilities Recurring Basis (Details) - USD ($) $ in Thousands		Dec. 31, 2023	Dec. 31, 2022
Summary of assets and liabilities measured at fair value on a recurring basis [Abstract]
Estimated Fair Value		$ 779,421	$ 776,104
U.S. Treasury
Summary of assets and liabilities measured at fair value on a recurring basis [Abstract]
Estimated Fair Value		422,490	445,392
State and political subdivisions
Summary of assets and liabilities measured at fair value on a recurring basis [Abstract]
Estimated Fair Value		262,953	248,582
Mortgage-backed securities and collateralized mortgage obligations
Summary of assets and liabilities measured at fair value on a recurring basis [Abstract]
Estimated Fair Value		60,929	50,196
Recurring Basis
Summary of assets and liabilities measured at fair value on a recurring basis [Abstract]
Total		779,421	776,104
Recurring Basis | U.S. Treasury
Summary of assets and liabilities measured at fair value on a recurring basis [Abstract]
Estimated Fair Value		422,490	445,392
Recurring Basis | State and political subdivisions
Summary of assets and liabilities measured at fair value on a recurring basis [Abstract]
Estimated Fair Value		262,953	248,582
Recurring Basis | Mortgage-backed securities and collateralized mortgage obligations
Summary of assets and liabilities measured at fair value on a recurring basis [Abstract]
Estimated Fair Value		60,929	50,196
Recurring Basis | Other securities (FHLB, FHLMC and FNMA)
Summary of assets and liabilities measured at fair value on a recurring basis [Abstract]
Estimated Fair Value		33,049	31,934
Recurring Basis | Readily Available Market Prices
Summary of assets and liabilities measured at fair value on a recurring basis [Abstract]
Total	[1]	422,490	445,392
Recurring Basis | Readily Available Market Prices | U.S. Treasury
Summary of assets and liabilities measured at fair value on a recurring basis [Abstract]
Estimated Fair Value	[1]	422,490	445,392
Recurring Basis | Readily Available Market Prices | State and political subdivisions
Summary of assets and liabilities measured at fair value on a recurring basis [Abstract]
Estimated Fair Value	[1]	0	0
Recurring Basis | Readily Available Market Prices | Mortgage-backed securities and collateralized mortgage obligations
Summary of assets and liabilities measured at fair value on a recurring basis [Abstract]
Estimated Fair Value	[1]	0	0
Recurring Basis | Readily Available Market Prices | Other securities (FHLB, FHLMC and FNMA)
Summary of assets and liabilities measured at fair value on a recurring basis [Abstract]
Estimated Fair Value	[1]	0	0
Recurring Basis | Observable Market Prices
Summary of assets and liabilities measured at fair value on a recurring basis [Abstract]
Total	[2]	356,931	330,712
Recurring Basis | Observable Market Prices | U.S. Treasury
Summary of assets and liabilities measured at fair value on a recurring basis [Abstract]
Estimated Fair Value	[2]	0	0
Recurring Basis | Observable Market Prices | State and political subdivisions
Summary of assets and liabilities measured at fair value on a recurring basis [Abstract]
Estimated Fair Value	[2]	262,953	248,582
Recurring Basis | Observable Market Prices | Mortgage-backed securities and collateralized mortgage obligations
Summary of assets and liabilities measured at fair value on a recurring basis [Abstract]
Estimated Fair Value	[2]	60,929	50,196
Recurring Basis | Observable Market Prices | Other securities (FHLB, FHLMC and FNMA)
Summary of assets and liabilities measured at fair value on a recurring basis [Abstract]
Estimated Fair Value	[2]	33,049	31,934
Recurring Basis | Company Determined Market Prices
Summary of assets and liabilities measured at fair value on a recurring basis [Abstract]
Total	[3]	0	0
Recurring Basis | Company Determined Market Prices | U.S. Treasury
Summary of assets and liabilities measured at fair value on a recurring basis [Abstract]
Estimated Fair Value	[3]	0	0
Recurring Basis | Company Determined Market Prices | State and political subdivisions
Summary of assets and liabilities measured at fair value on a recurring basis [Abstract]
Estimated Fair Value	[3]	0	0
Recurring Basis | Company Determined Market Prices | Mortgage-backed securities and collateralized mortgage obligations
Summary of assets and liabilities measured at fair value on a recurring basis [Abstract]
Estimated Fair Value	[3]	0	0
Recurring Basis | Company Determined Market Prices | Other securities (FHLB, FHLMC and FNMA)
Summary of assets and liabilities measured at fair value on a recurring basis [Abstract]
Estimated Fair Value	[3]	$ 0	$ 0
[1] Considered Level 1 under ASC 820. Considered Level 2 under ASC 820. Considered Level 3 under ASC 820 and are based on valuation models that use significant assumptions that are not observable in an active market.

Fair Value Measurements - Ass_2

Fair Value Measurements - Assets and Liabilities on a Nonrecurring Basis (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023		Dec. 31, 2022
Readily Available Market Prices
Loans
Agricultural	$ 0	[1]	$ 0	[2]
Commercial and financial	0	[1]	0	[2]
Real Estate:
Construction, land development and commercial	0	[1]	0	[2]
Mortgage, farmland	0	[1]	0	[2]
Mortgage, 1 to 4 family first liens	0	[1]	0	[2]
Mortgage, 1 to 4 family junior liens	0	[1]	0	[2]
Mortgage, multi-family	0	[1]	0	[2]
Mortgage, commercial	0	[1]	0	[2]
Loans to individuals	0	[1]	0	[2]
Total financial instrument assets	481,972	[1]	482,033	[2]
Observable Market Prices
Loans
Agricultural	0	[3]	0	[4]
Commercial and financial	0	[3]	0	[4]
Real Estate:
Construction, land development and commercial	0	[3]	0	[4]
Mortgage, farmland	0	[3]	0	[4]
Mortgage, 1 to 4 family first liens	0	[3]	0	[4]
Mortgage, 1 to 4 family junior liens	0	[3]	0	[4]
Mortgage, multi-family	0	[3]	0	[4]
Mortgage, commercial	0	[3]	0	[4]
Loans to individuals	0	[3]	0	[4]
Total financial instrument assets	394,486	[3]	354,618	[4]
Company Determined Market Prices
Loans
Agricultural	112,421	[5]	108,992	[6]
Commercial and financial	294,021	[5]	259,500	[6]
Real Estate:
Construction, land development and commercial	299,846	[5]	188,726	[6]
Mortgage, farmland	259,969	[5]	237,849	[6]
Mortgage, 1 to 4 family first liens	1,114,737	[5]	1,055,091	[6]
Mortgage, 1 to 4 family junior liens	135,529	[5]	118,279	[6]
Mortgage, multi-family	435,222	[5]	411,092	[6]
Mortgage, commercial	386,712	[5]	377,753	[6]
Loans to individuals	37,600	[5]	36,934	[6]
Total financial instrument assets	3,198,971	[5]	2,931,148	[6]
Nonrecurring Basis
Real Estate:
Total financial instrument assets	12,463	[7]	12,684	[8]
Total (Gains) Losses	2,752	[7]	770	[8]
Nonrecurring Basis | Readily Available Market Prices
Real Estate:
Total financial instrument assets	0	[9]	0	[10]
Nonrecurring Basis | Observable Market Prices
Real Estate:
Total financial instrument assets	0	[11]	0	[12]
Nonrecurring Basis | Company Determined Market Prices
Real Estate:
Total financial instrument assets	12,463	[13]	12,684	[14]
Agricultural | Nonrecurring Basis
Loans
Agricultural	0	[7]	0	[8]
Real Estate:
Total (Gains) Losses	419	[7]	0	[8]
Agricultural | Nonrecurring Basis | Readily Available Market Prices
Loans
Agricultural	0	[7],[9]	0	[8],[10]
Agricultural | Nonrecurring Basis | Observable Market Prices
Loans
Agricultural	0	[7],[11]	0	[8],[12]
Agricultural | Nonrecurring Basis | Company Determined Market Prices
Loans
Agricultural	0	[7],[13]	0	[8],[14]
Commercial and financial | Nonrecurring Basis
Loans
Commercial and financial	1,044	[7]	1,324	[8]
Real Estate:
Total (Gains) Losses	26	[7]	225	[8]
Commercial and financial | Nonrecurring Basis | Readily Available Market Prices
Loans
Commercial and financial	0	[7],[9]	0	[8],[10]
Commercial and financial | Nonrecurring Basis | Observable Market Prices
Loans
Commercial and financial	0	[7],[11]	0	[8],[12]
Commercial and financial | Nonrecurring Basis | Company Determined Market Prices
Loans
Commercial and financial	1,044	[7],[13]	1,324	[8],[14]
Construction, 1 to 4 family residential | Nonrecurring Basis
Real Estate:
Construction, 1 to 4 family residential	5,235	[7]	277	[8]
Total (Gains) Losses	1,148	[7]	0	[8]
Construction, 1 to 4 family residential | Nonrecurring Basis | Readily Available Market Prices
Real Estate:
Construction, 1 to 4 family residential	0	[7],[9]	0	[8],[10]
Construction, 1 to 4 family residential | Nonrecurring Basis | Observable Market Prices
Real Estate:
Construction, 1 to 4 family residential	0	[7],[11]	0	[8],[12]
Construction, 1 to 4 family residential | Nonrecurring Basis | Company Determined Market Prices
Real Estate:
Construction, 1 to 4 family residential	5,235	[7],[13]	277	[8],[14]
Construction, land development and commercial | Nonrecurring Basis
Real Estate:
Construction, land development and commercial	2,755	[7]	191	[8]
Total (Gains) Losses	447	[7]	0	[8]
Construction, land development and commercial | Nonrecurring Basis | Readily Available Market Prices
Real Estate:
Construction, land development and commercial	0	[7],[9]	0	[8],[10]
Construction, land development and commercial | Nonrecurring Basis | Observable Market Prices
Real Estate:
Construction, land development and commercial	0	[7],[11]	0	[8],[12]
Construction, land development and commercial | Nonrecurring Basis | Company Determined Market Prices
Real Estate:
Construction, land development and commercial	2,755	[7],[13]	191	[8],[14]
Mortgage, farmland | Nonrecurring Basis
Real Estate:
Mortgage, farmland	0	[7]	1,662	[8]
Total (Gains) Losses	0	[7]	123	[8]
Mortgage, farmland | Nonrecurring Basis | Readily Available Market Prices
Real Estate:
Mortgage, farmland	0	[7],[9]	0	[8],[10]
Mortgage, farmland | Nonrecurring Basis | Observable Market Prices
Real Estate:
Mortgage, farmland	0	[7],[11]	0	[8],[12]
Mortgage, farmland | Nonrecurring Basis | Company Determined Market Prices
Real Estate:
Mortgage, farmland	0	[7],[13]	1,662	[8],[14]
Mortgage, 1 to 4 family first liens | Nonrecurring Basis
Real Estate:
Mortgage, 1 to 4 family first liens	1,518	[7]	5,639	[8]
Total (Gains) Losses	(33)	[7]	367	[8]
Mortgage, 1 to 4 family first liens | Nonrecurring Basis | Readily Available Market Prices
Real Estate:
Mortgage, 1 to 4 family first liens	0	[7],[9]	0	[8],[10]
Mortgage, 1 to 4 family first liens | Nonrecurring Basis | Observable Market Prices
Real Estate:
Mortgage, 1 to 4 family first liens	0	[7],[11]	0	[8],[12]
Mortgage, 1 to 4 family first liens | Nonrecurring Basis | Company Determined Market Prices
Real Estate:
Mortgage, 1 to 4 family first liens	1,518	[7],[13]	5,639	[8],[14]
Mortgage, 1 to 4 family junior liens | Nonrecurring Basis
Real Estate:
Mortgage, 1 to 4 family junior liens	0	[7]	193	[8]
Total (Gains) Losses	0	[7]	5	[8]
Mortgage, 1 to 4 family junior liens | Nonrecurring Basis | Readily Available Market Prices
Real Estate:
Mortgage, 1 to 4 family junior liens	0	[7],[9]	0	[8],[10]
Mortgage, 1 to 4 family junior liens | Nonrecurring Basis | Observable Market Prices
Real Estate:
Mortgage, 1 to 4 family junior liens	0	[7],[11]	0	[8],[12]
Mortgage, 1 to 4 family junior liens | Nonrecurring Basis | Company Determined Market Prices
Real Estate:
Mortgage, 1 to 4 family junior liens	0	[7],[13]	193	[8],[14]
Mortgage, multi-family | Nonrecurring Basis
Real Estate:
Mortgage, multi-family	0	[7]	620	[8]
Total (Gains) Losses	20	[7]	50	[8]
Mortgage, multi-family | Nonrecurring Basis | Readily Available Market Prices
Real Estate:
Mortgage, multi-family	0	[7],[9]	0	[8],[10]
Mortgage, multi-family | Nonrecurring Basis | Observable Market Prices
Real Estate:
Mortgage, multi-family	0	[7],[11]	0	[8],[12]
Mortgage, multi-family | Nonrecurring Basis | Company Determined Market Prices
Real Estate:
Mortgage, multi-family	0	[7],[13]	620	[8],[14]
Real Estate: Mortgage, Commercial | Nonrecurring Basis
Real Estate:
Mortgage, commercial	1,911	[7]	2,778	[8]
Total (Gains) Losses	725	[7]	0	[8]
Real Estate: Mortgage, Commercial | Nonrecurring Basis | Readily Available Market Prices
Real Estate:
Mortgage, commercial	0	[7],[9]	0	[8],[10]
Real Estate: Mortgage, Commercial | Nonrecurring Basis | Observable Market Prices
Real Estate:
Mortgage, commercial	0	[7],[11]	0	[8],[12]
Real Estate: Mortgage, Commercial | Nonrecurring Basis | Company Determined Market Prices
Real Estate:
Mortgage, commercial	1,911	[7],[13]	2,778	[8],[14]
Loans to Individuals | Nonrecurring Basis
Real Estate:
Loans to individuals	0	[7]	0	[8]
Total (Gains) Losses	0	[7]	0	[8]
Loans to Individuals | Nonrecurring Basis | Readily Available Market Prices
Real Estate:
Loans to individuals	0	[7],[9]	0	[8],[10]
Loans to Individuals | Nonrecurring Basis | Observable Market Prices
Real Estate:
Loans to individuals	0	[7],[11]	0	[8],[12]
Loans to Individuals | Nonrecurring Basis | Company Determined Market Prices
Real Estate:
Loans to individuals	0	[7],[13]	0	[8],[14]
Foreclosed assets | Nonrecurring Basis
Real Estate:
Foreclosed assets	0	[15]	0	[16]
Total (Gains) Losses	0	[15]	0	[16]
Foreclosed assets | Nonrecurring Basis | Readily Available Market Prices
Real Estate:
Foreclosed assets	0	[9],[15]	0	[10],[16]
Foreclosed assets | Nonrecurring Basis | Observable Market Prices
Real Estate:
Foreclosed assets	0	[11],[15]	0	[12],[16]
Foreclosed assets | Nonrecurring Basis | Company Determined Market Prices
Real Estate:
Foreclosed assets	$ 0	[13],[15]	$ 0	[14],[16]
[1] Considered Level 1 under Accounting Standards Codification (“ASC”) Topic 820, Fair Value Measurements and Disclosures (“ASC 820”). Considered Level 1 under Accounting Standards Codification (“ASC”) Topic 820, Fair Value Measurements and Disclosures (“ASC 820”). Considered Level 2 under ASC 820. Considered Level 2 under ASC 820. Considered Level 3 under ASC 820 and are based on valuation models that use significant assumptions that are not observable in an active market. Considered Level 3 under ASC 820 and are based on valuation models that use significant assumptions that are not observable in an active market Represents carrying value and related write-downs of loans for which adjustments are based on the value of the collateral. The carrying value of loans fully charged off is zero. Represents carrying value and related write-downs of loans for which adjustments are based on the value of the collateral. The carrying value of loans fully charged off is zero. Considered Level 1 under ASC 820. Considered Level 1 under ASC 820. Considered Level 2 under ASC 820. Considered Level 2 under ASC 820. Considered Level 3 under ASC 820 and are based on valuation models that use significant assumptions that are not observable in an active market. Considered Level 3 under ASC 820 and are based on valuation models that use significant assumptions that are not observable in an active market. Represents the fair value and related losses of foreclosed real estate and other collateral owned that were measured at fair value subsequent to their initial classification as foreclosed assets. Represents the fair value and related losses of foreclosed real estate and other collateral owned that were measured at fair value subsequent to their initial classification as foreclosed assets.

Parent Company Only Financial_3

Parent Company Only Financial Information - Condensed Balance Sheets (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
ASSETS
Cash and cash equivalents at subsidiary bank	$ 59,482	$ 36,641
Investment in subsidiary bank	779,421	776,104
Other assets	9,926	7,618
Total Assets	4,341,667	3,980,481
LIABILITIES AND STOCKHOLDERS' EQUITY
Liabilities	3,826,528	3,501,210
Stockholders' equity:
Capital stock	0	0
Retained earnings	541,329	512,841
Accumulated other comprehensive (loss)	(27,176)	(41,060)
Treasury stock at cost	(62,841)	(55,730)
Total Stockholders' Equity	515,139	479,271
Total Stockholders' Equity Less Maximum Cash Obligations Related To ESOP Shares	470,286	428,260	$ 438,450	$ 416,076
Total Liabilities & Stockholders' Equity	4,341,667	3,980,481
Parent Company
ASSETS
Cash and cash equivalents at subsidiary bank	652	600
Investment in subsidiary bank	516,889	481,589
Other assets	1,348	1,296
Total Assets	518,889	483,485
LIABILITIES AND STOCKHOLDERS' EQUITY
Liabilities	3,750	4,214
Redeemable common stock held by ESOP	44,853	51,011
Stockholders' equity:
Capital stock	63,827	63,220
Retained earnings	541,329	512,841
Accumulated other comprehensive (loss)	(27,176)	(41,060)
Treasury stock at cost	(62,841)	(55,730)
Total Stockholders' Equity	515,139	479,271
Less maximum cash obligation related to ESOP shares	44,853	51,011
Total Stockholders' Equity Less Maximum Cash Obligations Related To ESOP Shares	470,286	428,260
Total Liabilities & Stockholders' Equity	$ 518,889	$ 483,485

Parent Company Only Financial_4

Parent Company Only Financial Information - Condensed Statements of Income (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Condensed Financial Statements, Captions [Line Items]
Income before income tax benefit and equity in undistributed income of subsidiary	$ 48,474	$ 60,867	$ 62,092
Income tax benefit	(10,298)	(13,114)	(14,007)
Net income	38,176	47,753	48,085
Parent Company
Condensed Financial Statements, Captions [Line Items]
Dividends received from subsidiary	16,687	12,806	12,273
Other expenses	(199)	(720)	(836)
Income before income tax benefit and equity in undistributed income of subsidiary	16,488	12,086	11,437
Income tax benefit	54	269	297
Total income after tax benefit	16,542	12,355	11,734
Equity in undistributed income of subsidiary	21,634	35,398	36,351
Net income	$ 38,176	$ 47,753	$ 48,085

Parent Company Only Financial_5

Parent Company Only Financial Information - Condensed Statements of Cash Flows (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Cash flows from operating activities:
Net income	$ 38,176	$ 47,753	$ 48,085
Adjustments to reconcile net income to cash and cash equivalents provided by operating activities:
Share-based compensation	25	25	25
Compensation expensed through issuance of common stock	1,630	1,349	1,618
Forfeiture of common stock	(564)	(791)	(455)
(Increase) decrease in other assets	(2,596)	984	392
Net cash and cash equivalents provided by operating activities	52,840	56,461	85,074
Cash Flows from Financing Activities
Issuance of common stock, net of costs	0	1,242	0
Stock options exercised	0	238	0
Purchase of treasury stock	(7,710)	(7,906)	(3,569)
Proceeds from the issuance of common stock through the employee stock purchase plan	398	417	427
Dividends paid	(9,688)	(9,304)	(8,773)
Net cash and cash equivalents provided by (used in) financing activities	302,000	(70,128)	224,760
Increase (decrease) in cash and cash equivalents	22,841	(745,277)	207,608
Cash and cash equivalents:
Beginning of year	36,641	781,918	574,310
End of year	59,482	36,641	781,918
Noncash financing activities:
(Decrease) increase in maximum cash obligation related to ESOP shares	(6,158)	998	2,684
Parent Company
Cash flows from operating activities:
Net income	38,176	47,753	48,085
Adjustments to reconcile net income to cash and cash equivalents provided by operating activities:
Equity in undistributed income of subsidiary	(21,634)	(35,398)	(36,351)
Share-based compensation	25	25	25
Compensation expensed through issuance of common stock	1,630	1,349	1,618
Forfeiture of common stock	(564)	(791)	(455)
(Increase) decrease in other assets	(52)	771	(221)
(Decrease) increase in other liabilities	(529)	28	290
Net cash and cash equivalents provided by operating activities	17,052	13,737	12,991
Cash Flows from Financing Activities
Issuance of common stock, net of costs	0	1,242	0
Stock options exercised	0	238	0
Purchase of treasury stock	(7,710)	(7,906)	(3,569)
Proceeds from the issuance of common stock through the employee stock purchase plan	398	417	427
Capital contribution to subsidiary	0	0	0
Dividends paid	(9,688)	(9,304)	(8,773)
Net cash and cash equivalents provided by (used in) financing activities	(17,000)	(15,313)	(11,915)
Increase (decrease) in cash and cash equivalents	52	(1,576)	1,076
Cash and cash equivalents:
Beginning of year	600	2,176	1,100
End of year	652	600	2,176
Noncash financing activities:
(Decrease) increase in maximum cash obligation related to ESOP shares	$ (6,158)	$ 998	$ 2,684

Commitments and Contingencies -

Commitments and Contingencies - Narrative (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Property, Plant and Equipment [Line Items]
Investment in securities issued by state and political subdivisions within the state of Iowa	$ 114,050,000
Liabilities for potential obligations from standby letters of credit issued	0	$ 0
Total operating lease expense	500,000	580,000
Bank Premises
Property, Plant and Equipment [Line Items]
Total operating lease expense	$ 360,000	$ 410,000	$ 400,000

Commitments and Contingencies_2

Commitments and Contingencies - Summary of Bank's Commitments (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Home equity loans
Firm loan commitments and unused portion of lines of credit:
Total financial instrument liabilities with off-balance-sheet risk	$ 84,939	$ 84,869
Credit cards
Firm loan commitments and unused portion of lines of credit:
Total financial instrument liabilities with off-balance-sheet risk	73,677	66,535
Commercial, real estate and home construction
Firm loan commitments and unused portion of lines of credit:
Total financial instrument liabilities with off-balance-sheet risk	245,208	241,983
Commercial lines and real estate purchase loans
Firm loan commitments and unused portion of lines of credit:
Total financial instrument liabilities with off-balance-sheet risk	282,037	308,342
Outstanding letters of credit
Firm loan commitments and unused portion of lines of credit:
Total financial instrument liabilities with off-balance-sheet risk	$ 7,654	$ 6,618

Commitments and Contingencies_3

Commitments and Contingencies - Minimum Future Rental Commitments (Details) - Bank Premises $ in Thousands	Dec. 31, 2023 USD ($)
Property, Plant and Equipment [Line Items]
2024	$ 239
2025	157
2026	157
2027	157
2028	121
Thereafter	1
Total lease payments	$ 832

Derivative Financial Instrume_3

Derivative Financial Instruments (Narrative) (Details) - Designated as Hedging Instrument - Interest Rate Swap - Cash Flow Hedging $ in Thousands	Nov. 28, 2023 USD ($) derivative	Dec. 31, 2023 USD ($)
Derivatives, Fair Value [Line Items]
Number of interest rate swaps held | derivative	1
Maturity date	May 15, 2025
Notional Amount	$ 2,100	$ 2,100
Asset Pledged as Collateral | U.S. Treasury
Derivatives, Fair Value [Line Items]
Derivative, fair value of collateral		$ 500

Derivative Financial Instrume_4

Derivative Financial Instruments - Balance Sheet Category and Fair Value for Cash Flow Hedges (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Nov. 28, 2023
Derivatives, Fair Value [Line Items]
Derivative Liability, Statement of Financial Position [Extensible Enumeration]	Other liabilities
Designated as Hedging Instrument | Interest Rate Swap | Cash Flow Hedging
Derivatives, Fair Value [Line Items]
Notional Amount	$ 2,100	$ 2,100
Fair Value	$ (233)

Derivative Financial Instrume_5

Derivative Financial Instruments - Losses Recognized for Cash Flow Hedges (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Gain (Loss) Recognized in Other Comprehensive Income, Net [Abstract]
Recognized in OCI, Amount of Gain (Loss)	$ (233)	$ 0	$ 0
Designated as Hedging Instrument | Interest Rate Swap | Cash Flow Hedging
Gain (Loss) Recognized in Other Comprehensive Income, Net [Abstract]
Recognized in OCI, Amount of Gain (Loss)	(177)
Designated as Hedging Instrument | Interest Rate Swap | Interest Expense | Cash Flow Hedging
Gain (Loss) Recognized in Other Comprehensive Income, Net [Abstract]
Reclassified from AOCI into Income	0
Designated as Hedging Instrument | Interest Rate Swap | Other Income | Cash Flow Hedging
Gain (Loss) Recognized in Other Comprehensive Income, Net [Abstract]
Recognized in Income on Derivatives	$ 0