Hills Bancorporation (HBIA) 10-Q 8 Nov 24 2024 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2024	Oct. 31, 2024
Cover [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 30, 2024
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 MAIN STREET
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
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
Entity Shell Company	false
Entity Common Stock, Shares Outstanding (in shares)		8,979,821
Entity Central Index Key	0000732417
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2024
Document Fiscal Period Focus	Q3
Amendment Flag	false

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
ASSETS
Cash and cash equivalents	$ 54,284	$ 59,482
Investment securities available for sale at fair value (amortized cost September 30, 2024 $912,885; December 31, 2023 $814,839)	889,534	779,421
Stock of Federal Home Loan Bank	14,271	15,746
Loans held for sale	7,763	2,023
Loans, net of allowance for credit losses September 30, 2024 $50,220; December 31, 2023 $49,410	3,371,345	3,389,372
Property and equipment, net	35,514	34,230
Tax credit real estate investments	9,260	7,910
Accrued interest receivable	22,533	19,786
Deferred income taxes, net	18,684	21,271
Goodwill	2,500	2,500
Other assets	11,795	9,926
Total Assets	4,437,483	4,341,667
Liabilities
Noninterest-bearing deposits	556,016	600,398
Interest-bearing deposits	2,821,092	2,682,382
Total deposits	3,377,108	3,282,780
Other short-term borrowings, including Bank Term Funding Program and federal funds purchased	322,670	219,000
Federal Home Loan Bank borrowings	155,400	296,648
Accrued interest payable	12,749	6,102
Allowance for credit losses on off-balance sheet credit exposures	4,360	5,110
Other liabilities	24,334	16,888
Total Liabilities	3,896,621	3,826,528
Redeemable Common Stock Held by Employee Stock Ownership Plan (ESOP)	46,705	44,853
STOCKHOLDERS' EQUITY
Common stock, no par value; authorized 20,000,000 shares; issued September 30, 2024 10,348,262 shares; December 31, 2023 10,345,832 shares	0	0
Paid in capital	64,708	63,827
Retained earnings	567,860	541,329
Accumulated other comprehensive loss	(17,952)	(27,176)
Treasury stock at cost (September 30, 2024 1,365,398 shares; December 31, 2023 1,210,112 shares)	(73,754)	(62,841)
Total Stockholders' Equity	540,862	515,139
Less maximum cash obligation related to ESOP shares	46,705	44,853
Total Stockholders' Equity Less Maximum Cash Obligation Related to ESOP Shares	494,157	470,286
Total Liabilities & Stockholders' Equity	$ 4,437,483	$ 4,341,667

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
ASSETS
Investment securities available for sale, amortized cost	$ 912,885	$ 814,839
Loans, allowance for credit losses	$ 50,220	$ 49,410
STOCKHOLDERS' EQUITY
Common stock, par value (in dollars per share)	$ 0	$ 0
Common stock, authorized (in shares)	20,000,000	20,000,000
Common stock, issued (in shares)	10,348,262	10,345,832
Treasury stock at cost (in shares)	1,365,398	1,210,112

CONSOLIDATED STATEMENTS OF INCO

CONSOLIDATED STATEMENTS OF INCOME (Unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Interest income:
Loans, including fees	$ 45,762	$ 40,333	$ 133,627	$ 112,740
Investment securities:
Taxable	3,544	2,598	10,009	7,874
Nontaxable	2,152	1,140	5,359	3,495
Federal funds sold	386	130	1,273	562
Total interest income	51,844	44,201	150,268	124,671
Interest expense:
Deposits	15,798	10,886	45,277	27,615
Other short-term borrowings	3,932	5,013	11,879	10,741
FHLB borrowings	2,686	0	8,017	0
Total interest expense	22,416	15,899	65,173	38,356
Net interest income	29,428	28,302	85,095	86,315
Credit loss expense	2,310	6,927	2,622	9,974
Net interest income after credit loss expense	27,118	21,375	82,473	76,341
Noninterest income:
Net gain on sale of loans	732	547	1,774	1,135
Other noninterest income	64	159	356	238
Noninterest income	7,880	7,370	22,948	21,095
Noninterest expenses:
Salaries and employee benefits	11,045	11,039	33,295	33,370
Occupancy	1,147	1,177	3,226	3,418
Furniture and equipment	1,680	1,815	5,046	5,190
Office supplies and postage	561	443	1,517	1,355
Advertising and business development	639	601	2,080	2,095
Outside services	3,517	3,468	10,278	9,587
FDIC insurance assessment	473	461	1,440	1,340
Other noninterest expense	569	662	2,279	1,419
Noninterest expenses	19,631	19,666	59,161	57,774
Income before income taxes	15,367	9,079	46,260	39,662
Income taxes	3,197	1,835	9,678	8,391
Net income	$ 12,170	$ 7,244	$ 36,582	$ 31,271
Earnings per share:
Basic (in dollars per share)	$ 1.35	$ 0.79	$ 4.03	$ 3.40
Diluted (in dollars per share)	$ 1.35	$ 0.79	$ 4.03	$ 3.40
Trust fees
Noninterest income:
Fee income	$ 3,842	$ 3,310	$ 11,228	$ 9,987
Service charges and fees
Noninterest income:
Fee income	$ 3,242	$ 3,354	$ 9,590	$ 9,735

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (Unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Statement of Comprehensive Income [Abstract]
Net income (In thousands)	$ 12,170	$ 7,244	$ 36,582	$ 31,271
Securities:
Net change in unrealized (loss) gain on securities available for sale	16,755	(10,443)	12,067	(7,236)
Income taxes	(3,982)	2,525	(2,868)	1,717
Other comprehensive (loss) income on securities available for sale	12,773	(7,918)	9,199	(5,519)
Derivatives used in cash flow hedging relationships:
Net change in unrealized gain (loss) on derivatives	(305)	0	34	0
Income taxes	73	0	(9)	0
Other comprehensive (loss) income on cash flow hedges	(232)	0	25	0
Other comprehensive (loss) income, net of tax	12,541	(7,918)	9,224	(5,519)
Comprehensive income (loss)	$ 24,711	$ (674)	$ 45,806	$ 25,752

CONSOLIDATED STATEMENTS OF STOC

CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY (Unaudited) - USD ($) $ in Thousands	Total	Paid in Capital	Retained Earnings	Accumulated Other Comprehensive (Loss)	Treasury Stock	Maximum Cash Obligation Related to ESOP Shares
Beginning 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 1,226, 3,000, 10,674, and 7,496 shares of common stock for the 3 and 9 months ended September 30, 2023 and 2024, respectively	725	437			288
Issuance 1,666, 1,411, 4,986 and 4,556 shares of common stock under the employee stock purchase plan for the 3 and 9 months ended September 30, 2023 and 2024, respectively	305	305
Unearned restricted stock compensation	396	396
Forfeiture of 2,960, 200, 8,277 and 2,126 shares of common stock for 3 and 9 months ended September 30, 2023 and 2024, respectively	(527)	(527)
Share-based compensation	19	19
Change related to ESOP shares	6,194					6,194
Net income	31,271		31,271
Cash dividends $1.05 and $1.10 per share for the 9 months ended September 30, 2023 and 2024, respectively	(9,688)		(9,688)
Purchase of 27,699, 86,671, 87,497, and 162,782 shares of common stock for the 3 and 9 months ended September 30, 2023 and 2024, respectively	(6,102)				(6,102)
Other comprehensive income (loss)	(5,519)			(5,519)
Ending Balance at Sep. 30, 2023	445,334	63,850	534,424	(46,579)	(61,544)	(44,817)
Beginning Balance at Jun. 30, 2023	447,981	63,586	527,180	(38,661)	(59,744)	(44,380)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Issuance of 1,226, 3,000, 10,674, and 7,496 shares of common stock for the 3 and 9 months ended September 30, 2023 and 2024, respectively	67	39			28
Issuance 1,666, 1,411, 4,986 and 4,556 shares of common stock under the employee stock purchase plan for the 3 and 9 months ended September 30, 2023 and 2024, respectively	99	99
Unearned restricted stock compensation	301	301
Forfeiture of 2,960, 200, 8,277 and 2,126 shares of common stock for 3 and 9 months ended September 30, 2023 and 2024, respectively	(182)	(182)
Share-based compensation	7	7
Change related to ESOP shares	(437)					(437)
Net income	7,244		7,244
Purchase of 27,699, 86,671, 87,497, and 162,782 shares of common stock for the 3 and 9 months ended September 30, 2023 and 2024, respectively	(1,828)				(1,828)
Other comprehensive income (loss)	(7,918)			(7,918)
Ending Balance at Sep. 30, 2023	445,334	63,850	534,424	(46,579)	(61,544)	(44,817)
Beginning Balance at Dec. 31, 2023	470,286	63,827	541,329	(27,176)	(62,841)	(44,853)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Issuance of 1,226, 3,000, 10,674, and 7,496 shares of common stock for the 3 and 9 months ended September 30, 2023 and 2024, respectively	507	301			206
Issuance 1,666, 1,411, 4,986 and 4,556 shares of common stock under the employee stock purchase plan for the 3 and 9 months ended September 30, 2023 and 2024, respectively	278	278
Unearned restricted stock compensation	431	431
Forfeiture of 2,960, 200, 8,277 and 2,126 shares of common stock for 3 and 9 months ended September 30, 2023 and 2024, respectively	(147)	(147)
Share-based compensation	18	18
Change related to ESOP shares	(1,852)					(1,852)
Net income	36,582		36,582
Cash dividends $1.05 and $1.10 per share for the 9 months ended September 30, 2023 and 2024, respectively	(10,051)		(10,051)
Purchase of 27,699, 86,671, 87,497, and 162,782 shares of common stock for the 3 and 9 months ended September 30, 2023 and 2024, respectively	(11,119)				(11,119)
Other comprehensive income (loss)	9,224			9,224
Ending Balance at Sep. 30, 2024	494,157	64,708	567,860	(17,952)	(73,754)	(46,705)
Beginning Balance at Jun. 30, 2024	476,366	64,417	555,690	(30,493)	(67,850)	(45,398)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Issuance of 1,226, 3,000, 10,674, and 7,496 shares of common stock for the 3 and 9 months ended September 30, 2023 and 2024, respectively	206	123			83
Issuance 1,666, 1,411, 4,986 and 4,556 shares of common stock under the employee stock purchase plan for the 3 and 9 months ended September 30, 2023 and 2024, respectively	88	88
Unearned restricted stock compensation	89	89
Forfeiture of 2,960, 200, 8,277 and 2,126 shares of common stock for 3 and 9 months ended September 30, 2023 and 2024, respectively	(14)	(14)
Share-based compensation	5	5
Change related to ESOP shares	(1,307)					(1,307)
Net income	12,170		12,170
Purchase of 27,699, 86,671, 87,497, and 162,782 shares of common stock for the 3 and 9 months ended September 30, 2023 and 2024, respectively	(5,987)				(5,987)
Other comprehensive income (loss)	12,541			12,541
Ending Balance at Sep. 30, 2024	$ 494,157	$ 64,708	$ 567,860	$ (17,952)	$ (73,754)	$ (46,705)

CONSOLIDATED STATEMENTS OF ST_2

CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY (Unaudited) (Parenthetical) - $ / shares	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Statement of Stockholders' Equity [Abstract]
Issuance of common stock (in shares)	3,000	1,226	7,496	10,674
Issuance of common stock purchased under the employee stock purchase plan (in shares)	1,411	1,666	4,556	4,986
Forfeiture of shares of common stock (in shares)	200	2,960	2,126	8,277
Cash dividends (in dollars per share)			$ 1.10	$ 1.05
Purchase of common stock (in shares)	86,671	27,699	162,782	87,497

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Cash Flows from Operating Activities
Net income	$ 36,582	$ 31,271
Adjustments to reconcile net income to net cash and cash equivalents provided by operating activities:
Depreciation	1,641	1,848
Credit loss expense	2,622	9,974
Forfeiture of common stock	(147)	(527)
Share-based compensation	18	19
Compensation expensed through issuance of common stock	507	725
Provision for deferred income taxes	(290)	(2,023)
Net (gain) on sale of other real estate owned and other repossessed assets	(121)	(120)
Increase in accrued interest receivable	(2,747)	(3,885)
Accretion of discount on investment securities, net	(568)	(354)
Increase in other assets	(2,182)	(645)
Amortization of operating lease right-of-use assets	193	224
Increase in accrued interest payable and other liabilities	14,558	6,589
Loans originated for sale	(170,203)	(121,326)
Proceeds on sales of loans	166,237	119,888
Net gain on sales of loans	(1,774)	(1,135)
Net cash and cash equivalents provided by operating activities	44,326	40,523
Cash Flows from Investing Activities
Proceeds from maturities of investment securities available for sale	187,897	81,817
Proceeds from sales of investment securities available for sale	0	509
Purchases of investment securities available for sale	(285,375)	(8,838)
Proceeds from sale of stock of Federal Home Loan Bank	19,437	0
Purchases of stock of Federal Home Loan Bank	(17,962)	(12,884)
Loans made to customers, net of collections	14,592	(259,855)
Proceeds on sale of other real estate owned and other repossessed assets	304	555
Purchases of property and equipment	(2,925)	(2,339)
Investment in tax credit real estate	(2,376)	0
Net changes from tax credit real estate investment	1,026	1,095
Net cash and cash equivalents used in investing activities	(85,382)	(199,940)
Cash Flows from Financing Activities
Net increase in deposits	94,328	5,931
Net increase (decrease) in other short-term borrowings	132,746	(82,061)
Principal payments on long-term FHLB borrowings	(255,224)	324,000
Proceeds from the issuance of long-term FHLB borrowings	84,900	0
Purchase of common stock	(11,119)	(6,102)
Proceeds from the issuance of common stock through the employee stock purchase plan	278	305
Dividends paid	(10,051)	(9,688)
Net cash and cash equivalents provided by financing activities	35,858	232,385
(Decrease) increase in cash and cash equivalents	(5,198)	72,968
Cash and cash equivalents:
Beginning of period	59,482	36,641
End of period	54,284	109,609
Cash payments for:
Interest paid to depositors	43,714	24,368
Interest paid on other obligations	14,527	10,741
Income taxes paid	7,224	9,957
Noncash activities:
Increase (decrease) in maximum cash obligation related to ESOP shares	1,852	(6,194)
Transfers to other real estate owned	63	751
Sale and financing of other real estate owned	$ 208	$ 310

Summary of Significant Accounti

Summary of Significant Accounting Policies	9 Months Ended
	Sep. 30, 2024
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	Summary of Significant Accounting Policies Basis of Presentation: The accompanying unaudited consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America for interim financial reporting and with instructions for Form 10-Q and Regulation S-X. These financial statements include all adjustments (consisting of normal recurring accruals) which in the opinion of management are considered necessary for the fair presentation of the financial position and results of operations for the periods shown. The Company considers that it operates as one business segment, a commercial bank. Operating results for the nine month period ended September 30, 2024 are not necessarily indicative of the results that may be expected for the fiscal year ending December 31, 2024. For further information, refer to the consolidated financial statements and footnotes thereto included in the Form 10-K Annual Report of Hills Bancorporation and subsidiary (the “Company”) for the year ended December 31, 2023 filed with the Securities Exchange Commission on March 5, 2024. The consolidated balance sheet as of December 31, 2023, has been derived from the audited consolidated financial statements for that period. The Company evaluated subsequent events through the filing date of its quarterly report on Form 10-Q with the SEC. 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 September 30, 2024 may change in the near-term and the effect could be material to the consolidated financial statements. Actual amounts and values as of the balance sheet dates may be materially different than the amounts and values reported due to the inherent uncertainty in the estimation process. 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. Interest income on loans and investment securities is recognized on the accrual method in accordance with written contracts. 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 September 30, 2024 and December 31, 2023, 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 has not incurred or capitalized any contract acquisition costs as of September 30, 2024 and December 31, 2023. 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 September 30, 2024. In addition, in July 2024, the Company made a tax equity investment in an entity to provide for the historic preservation of a mixed use property in Cedar Rapids, Iowa. The Company has a 99% or greater limited interest in each limited partnership or company. The investment in each was completed after the projects had been developed by the general partner or managing member. 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 September 30, 2024. 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 investments in the affordable housing project and historic preservation 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, five years for the historic preservation property, and are passed through from the limited partnerships or entity to the Company 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. In July 2024, the Company provided construction financing and contributed capital of $2.38 million to SLE Iowa Building, LC, as investor member, which owns and operates a historically preserved mixed use property in Cedar Rapids, Iowa. An additional $1.58 million of contributions to capital will be due upon certain conditions being met. 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 operating agreement. 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 September 30, 2024 or 2023. 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 $5.52 million and $3.97 million at September 30, 2024 and December 31, 2023, respectively, and is excluded from the estimate of credit losses. 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 that management has the intent and ability to hold for the foreseeable future or until maturity or payoff are reported at amortized cost net of the allowance for credit losses ("ACL"). Amortized cost is the principal balance outstanding, net of deferred loan fees and costs. Accrued interest receivable on loans held for investment totaled $17.01 million and $15.82 million at September 30, 2024 and December 31, 2023, 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 unless the loan is well secured and in the process of collection. When a loan is placed on nonaccrual status, all previously accrued and unpaid interest is reversed against interest income. 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. 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 the expected losses over the remaining life of 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. 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) as of December 31, 2023 and the Iowa unemployment rate and the National real gross domestic product (GDP) as of September 30, 2024. The change is due to the annual reevaluation of key loss drivers for expected credit losses within the Company's loan portfolio. The change to the National GDP was due to forecast information being more readily available. 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) as of December 31, 2023 and the Iowa unemployment rate and the National real gross domestic product as of September 30, 2024. The change is due to the annual reevaluation of key loss drivers for expected credit losses within the Company's loan portfolio. The change to the National GDP was due to forecast information being more readily available. 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 as of December 31, 2023 and the Iowa unemployment rate as of September 30, 2024. The change is due to the annual reevaluation of key loss drivers for expected credit losses within the Company's loan portfolio. The change to only Iowa unemployment was due to the Iowa unemployment rate being the primary driver for expected credit losses. Commercial - The commercial loan portfolio segment is comprised of the commercial real estate mortgage including obligations of states and political subdivisions, 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 as of December 31, 2023 and the Iowa unemployment rate and the National real gross domestic product as of September 30, 2024. The change is due to the annual reevaluation of key loss drivers for expected credit losses within the Company's loan portfolio. The change to the National GDP was due to forecast information being more readily available and the Iowa unemployment rate being the primary driver for expected credit losses. Consumer Lending - The Company 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 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 as of December 31, 2023 and the Iowa unemployment rate and the National real gross domestic product as of September 30, 2024. The change is due to the annual reevaluation of key loss drivers for expected credit losses within the Company's loan portfolio. The change to the National GDP was due to forecast information being more readily available. 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. Effect of New Financial Accounting Standards: 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 adopt

Earnings Per Share

Earnings Per Share	9 Months Ended
	Sep. 30, 2024
Earnings Per Share [Abstract]
Earnings Per Share	Earnings Per Share Basic earnings per share is computed using the weighted average number of actual common shares outstanding during the period. Diluted earnings per share reflects the potential dilution that would occur from the exercise of common stock options outstanding. ESOP shares are considered outstanding for this calculation unless unearned. The computation of basic and diluted earnings per share for the periods presented is as follows: Three Months Ended September 30, Nine Months Ended 2024 2023 2024 2023 Common shares outstanding at the beginning of the period 9,065,324 9,173,137 9,135,720 9,225,484 Weighted average number of net shares redeemed (41,935) (10,230) (61,435) (37,111) Weighted average shares outstanding (basic) 9,023,389 9,162,907 9,074,285 9,188,373 Weighted average of potential dilutive shares attributable to stock options granted, computed under the treasury stock method 527 614 506 689 Weighted average number of shares (diluted) 9,023,916 9,163,521 9,074,791 9,189,062 Net income (In thousands) $ 12,170 $ 7,244 $ 36,582 $ 31,271 Earnings per share: Basic $ 1.35 $ 0.79 $ 4.03 $ 3.40 Diluted $ 1.35 $ 0.79 $ 4.03 $ 3.40

Accumulated Other Comprehensive

Accumulated Other Comprehensive (Loss)	9 Months Ended
	Sep. 30, 2024
Equity [Abstract]
Accumulated Other Comprehensive (Loss)	Accumulated Other Comprehensive (Loss) The following table summarizes the balances of each component of accumulated other comprehensive (loss) income (AOCI), included in stockholders’ equity, at September 30, 2024 and December 31, 2023: September 30, 2024 December 31, 2023 (amounts in thousands) Net unrealized loss on available-for-sale securities $ (23,351) $ (35,418) Net unrealized loss on derivatives used for cash flow hedges (200) (233) Tax effect 5,599 8,475 Net-of-tax amount $ (17,952) $ (27,176)

Securities

Securities	9 Months Ended
	Sep. 30, 2024
Investments, Debt and Equity Securities [Abstract]
Securities	Securities The carrying values of investment securities at September 30, 2024 and December 31, 2023 are summarized in the following table (dollars in thousands): September 30, 2024 December 31, 2023 Amount Percent Amount Percent Securities available for sale U.S. Treasury $ 408,012 45.87 % $ 422,490 54.20 % Other securities (FHLB, FHLMC and FNMA) 34,086 3.83 33,049 4.24 State and political subdivisions 333,606 37.50 262,953 33.74 Mortgage-backed securities and collateralized mortgage obligations (MBS and CMO) 113,830 12.80 60,929 7.82 Total securities available for sale $ 889,534 100.00 % $ 779,421 100.00 % 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 September 30, 2024 and December 31, 2023, 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. There were no trading or held to maturity securities as of September 30, 2024 or December 31, 2023. The carrying amount of available-for-sale securities, fair values and allowance for credit losses were as follows as of September 30, 2024 and December 31, 2023 (in thousands): Amortized Cost Gross Gross Allowance for Credit Losses Estimated Fair September 30, 2024 U.S. Treasury $ 413,347 $ 1,904 $ (7,239) $ — $ 408,012 Other securities (FHLB, FHLMC and FNMA) 35,082 — (996) — 34,086 State and political subdivisions 346,656 2,411 (15,461) — 333,606 MBS and CMO 117,800 755 (4,725) — 113,830 Total $ 912,885 $ 5,070 $ (28,421) $ — $ 889,534 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 MBS and CMO 66,532 241 (5,844) — 60,929 Total $ 814,839 $ 2,914 $ (38,332) $ — $ 779,421 The amortized cost and estimated fair value of available-for-sale securities classified according to their contractual maturities at September 30, 2024, were as follows (in thousands) below. 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 following summary. Amortized Fair Value Due in one year or less $ 182,813 $ 180,615 Due after one year through five years 351,711 346,001 Due after five years through ten years 130,618 118,745 Due over ten years 129,943 130,343 $ 795,085 $ 775,704 MBS and CMO 117,800 113,830 $ 912,885 $ 889,534 As of September 30, 2024, investment securities with a carrying value of $339.46 million were pledged to collateralize other borrowings. As of September 30, 2024, 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): September 30, 2024 September 30, 2023 Sale proceeds $ — $ 509 Gross realized gains — — Gross realized losses — — The following table shows the fair value, gross unrealized losses and the percentage of fair value represented by gross unrealized losses of applicable investment securities owned by the Company, aggregated by investment category and length of time that individual securities have been in a continuous unrealized loss position at September 30, 2024 and December 31, 2023 (in thousands): Less than 12 months 12 months or more Total September 30, 2024 # Fair Value Unrealized % # Fair Value Unrealized % # Fair Value Unrealized % U.S. Treasury 17 $ 73,844 $ (284) 0.38 % 83 $ 236,158 $ (6,955) 2.95 % 100 $ 310,002 $ (7,239) 2.34 % Other securities (FHLB, FHLMC and FNMA) — — — — 14 34,086 (996) 2.92 14 34,086 (996) 2.92 State and political subdivisions 106 41,981 (360) 0.86 655 163,693 (15,101) 9.23 761 205,674 (15,461) 7.52 MBS and CMO 3 15,045 (101) (0.67) 18 44,208 (4,624) 10.46 21 59,253 (4,725) 7.97 Total 126 $ 130,870 $ (745) 0.57 % 770 $ 478,145 $ (27,676) 5.79 % 896 $ 609,015 $ (28,421) 4.67 % Less than 12 months 12 months or more Total December 31, 2023 # Fair Value Unrealized % # Fair Value Unrealized % # Fair Value Unrealized % 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 MBS and CMO — — — — 18 46,483 (5,844) 12.57 18 46,483 (5,844) 12.57 Total 116 $ 36,900 $ (316) 0.86 % 786 $ 611,806 $ (38,016) 6.21 % 902 $ 648,706 $ (38,332) 5.91 % The Company considered the following information in reaching the conclusion that the unrealized losses 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 September 30, 2024. 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 MBS and CMOs 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 September 30, 2024.

Loans

Loans	9 Months Ended
	Sep. 30, 2024
Receivables [Abstract]
Loans	Loans Classes of loans are as follows: September 30, 2024 December 31, (Amounts In Thousands) Agricultural $ 111,931 $ 115,786 Commercial and financial 307,692 307,190 Real estate: Construction, 1 to 4 family residential 74,753 80,255 Construction, land development and commercial 266,334 313,878 Mortgage, farmland 275,819 281,164 Mortgage, 1 to 4 family first liens 1,182,002 1,221,296 Mortgage, 1 to 4 family junior liens 142,635 144,524 Mortgage, multi-family 487,082 471,009 Mortgage, commercial 490,628 416,670 Loans to individuals 37,126 40,205 Obligations of state and political subdivisions 45,254 46,446 $ 3,421,256 $ 3,438,423 Net unamortized fees and costs 309 359 $ 3,421,565 $ 3,438,782 Less allowance for credit losses 50,220 49,410 $ 3,371,345 $ 3,389,372 Changes in the allowance for credit losses (ACL) for the three and nine months ended September 30, 2024 and 2023 were as follows: Three Months Ended September 30, 2024 Agricultural Commercial and Real Estate: Real Estate: Real Estate: Real Estate: Other Total (Amounts In Thousands) ACL on loans: Beginning balance $ 2,833 $ 8,408 $ 5,344 $ 3,100 $ 18,271 $ 9,189 $ 2,585 $ 49,730 Charge-offs (1) (1,099) (83) (550) (301) (73) (498) (2,605) Recoveries 41 237 16 12 269 198 112 885 Credit loss expense (benefit) (551) 2,235 177 305 (345) 178 211 2,210 Ending balance $ 2,322 $ 9,781 $ 5,454 $ 2,867 $ 17,894 $ 9,492 $ 2,410 $ 50,220 Nine Months Ended September 30, 2024 Agricultural Commercial and Real Estate: Real Estate: Real Estate: Real Estate: Other Total (Amounts In Thousands) ACL on loans: Beginning balance $ 2,516 $ 8,750 $ 6,482 $ 3,429 $ 18,552 $ 8,156 $ 1,525 $ 49,410 Charge-offs (18) (1,942) (512) (552) (922) (115) (1,134) (5,195) Recoveries 95 832 302 36 693 392 283 2,633 Credit loss expense (benefit) (271) 2,141 (818) (46) (429) 1,059 1,736 3,372 Ending balance $ 2,322 $ 9,781 $ 5,454 $ 2,867 $ 17,894 $ 9,492 $ 2,410 $ 50,220 Three Months Ended September 30, 2023 Agricultural Commercial and Real Estate: Real Estate: Real Estate: Real Estate: Other Total (Amounts In Thousands) ACL on loans: Beginning balance $ 2,276 $ 7,239 $ 5,227 $ 2,857 $ 15,746 $ 9,504 $ 1,421 $ 44,270 Charge-offs (341) (1,306) (460) (21) (116) (121) (431) (2,796) Recoveries 5 162 2 19 183 160 68 599 Credit loss expense (benefit) 470 1,597 2,428 364 1,192 (135) 411 6,327 Ending balance $ 2,410 $ 7,692 $ 7,197 $ 3,219 $ 17,005 $ 9,408 $ 1,469 $ 48,400 Nine Months Ended September 30, 2023 Agricultural Commercial and Real Estate: Real Estate: Real Estate: Real Estate: Other Total (Amounts In Thousands) ACL on loans: Beginning balance $ 2,542 $ 6,259 $ 4,189 $ 2,989 $ 14,208 $ 9,416 $ 1,837 $ 41,440 Charge-offs (781) (1,555) (464) (21) (343) (121) (949) (4,234) Recoveries 23 346 5 55 362 226 203 1,220 Credit loss expense (benefit) 626 2,642 3,467 196 2,778 (113) 378 9,974 Ending balance $ 2,410 $ 7,692 $ 7,197 $ 3,219 $ 17,005 $ 9,408 $ 1,469 $ 48,400 The allowance for credit losses as of December 31, 2023: Agricultural Commercial and Financial Real Estate: Construction Real Estate: Real Estate: Real Estate: Other Total (Amounts In Thousands) 2023 ACL on loans: Ending balance $ 2,516 $ 8,750 $ 6,482 $ 3,429 $ 18,552 $ 8,156 $ 1,525 $ 49,410 Changes in the allowance for credit losses (ACL) for off-balance sheet credit exposures for the three and nine months ended September 30, 2024 and 2023 were as follows: Three Months Ended September 30, 2024 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 $ 606 $ 1,168 $ 1,964 $ 29 $ 432 $ 7 $ 54 $ 4,260 Credit loss expense (benefit) (10) 658 (461) (7) (95) 31 (16) 100 (Charge-offs), net recoveries — — — — — — — — Ending balance $ 596 $ 1,826 $ 1,503 $ 22 $ 337 $ 38 $ 38 $ 4,360 Nine Months Ended September 30, 2024 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 $ 283 $ 1,407 $ 2,841 $ 73 $ 363 $ 88 $ 55 $ 5,110 Credit loss expense (benefit) 313 419 (1,338) (51) (26) (50) (17) (750) (Charge-offs), net recoveries — — — — — — — — Ending balance $ 596 $ 1,826 $ 1,503 $ 22 $ 337 $ 38 $ 38 $ 4,360 Three Months Ended September 30, 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 $ 391 $ 953 $ 1,736 $ 59 $ 501 $ 140 $ 50 $ 3,830 Credit loss expense (benefit) (10) 89 520 28 46 (96) 23 600 (Charge-offs), net recoveries — — — — — — — — Ending balance $ 381 $ 1,042 $ 2,256 $ 87 $ 547 $ 44 $ 73 $ 4,430 Nine Months Ended September 30, 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 expense (benefit) (144) (57) 130 32 76 (78) 41 — (Charge-offs), net recoveries — — — — — — — — Ending balance $ 381 $ 1,042 $ 2,256 $ 87 $ 547 $ 44 $ 73 $ 4,430 The ACL for off-balance sheet credit exposures as of December 31, 2023 were as follows: Year Ended December 31, 2023 Agricultural Commercial and Real Estate: Real Estate: Real Estate: Real Estate: Other Total (Amounts In Thousands) Ending balance $ 283 $ 1,407 $ 2,841 $ 73 $ 363 $ 88 $ 55 $ 5,110 Credit loss expense for off-balance sheet credit exposures is included in credit loss expense on the consolidated statement of income for the nine months ended September 30, 2024 and 2023. 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 the Company, maintains high deposit balances and has an established payment history with the Company 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 the Company 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 the Company. 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 the Company 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 the Company's 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 Company 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 total loans by risk categories and gross charge-offs by year of origination as of September 30, 2024 (amounts in thousands): September 30, 2024 Agricultural Agricultural 2024 2023 2022 2021 2020 Prior Revolving Loans Amortized Cost Basis Total Excellent $ 724 $ 83 $ 691 $ — $ 61 $ 133 $ 2,987 $ 4,679 Good 2,677 1,707 1,126 261 256 153 5,564 11,744 Satisfactory 6,895 3,375 5,541 1,906 1,251 232 33,450 52,650 Monitor 3,457 1,945 3,184 601 319 186 14,326 24,018 Special Mention 2,552 1,266 1,466 143 59 503 7,070 13,059 Substandard 2,460 409 326 56 — — 2,530 5,781 Total $ 18,765 $ 8,785 $ 12,334 $ 2,967 $ 1,946 $ 1,207 $ 65,927 $ 111,931 Current-period gross write offs $ 1 $ 6 $ 4 $ 1 $ — $ — $ 6 $ 18 Commercial and Financial Excellent $ 1,002 $ 614 $ 281 $ 193 $ 284 $ — $ 6,698 $ 9,072 Good 5,740 17,726 8,826 4,132 1,063 210 12,466 50,163 Satisfactory 21,396 29,589 25,655 11,761 3,969 1,841 63,076 157,287 Monitor 15,921 11,085 11,281 3,428 2,112 206 26,733 70,766 Special Mention 2,579 2,879 1,273 1,296 350 50 4,683 13,110 Substandard 3,358 1,872 447 305 472 387 453 7,294 Total $ 49,996 $ 63,765 $ 47,763 $ 21,115 $ 8,250 $ 2,694 $ 114,109 $ 307,692 Current-period gross write offs $ 578 $ 975 $ 111 $ 177 $ 28 $ — $ 73 $ 1,942 Real Estate: Construction, 1 to 4 Family Residential Excellent $ — $ — $ — $ — $ — $ — $ 10,030 $ 10,030 Good — 2,112 — — — — 6,360 8,472 Satisfactory 508 1,496 — — — — 26,458 28,462 Monitor 2,928 190 — — — — 18,799 21,917 Special Mention 24 — — — — — 1,962 1,986 Substandard 116 1,860 716 — — — 1,194 3,886 Total $ 3,576 $ 5,658 $ 716 $ — $ — $ — $ 64,803 $ 74,753 Current-period gross write offs $ — $ 363 $ 44 $ — $ — $ — $ — $ 407 Real Estate: Construction, Land Development and Commercial September 30, 2024 2024 2023 2022 2021 2020 Prior Revolving Loans Amortized Cost Basis Total Excellent $ — $ — $ — $ — $ — $ 92 $ 1,401 $ 1,493 Good 748 1,415 651 — 947 182 1,551 5,494 Satisfactory 7,971 10,457 6,703 5,767 268 1,007 110,674 142,847 Monitor 13,003 2,768 782 1,846 177 — 89,866 108,442 Special Mention 31 1,391 50 114 — — 673 2,259 Substandard 45 3,098 2,074 — 582 — — 5,799 Total $ 21,798 $ 19,129 $ 10,260 $ 7,727 $ 1,974 $ 1,281 $ 204,165 $ 266,334 Current-period gross write offs $ — $ 93 $ — $ — $ — $ 12 $ — $ 105 Real Estate: Mortgage, Farmland Excellent $ 1,817 $ 1,823 $ 3,955 $ 1,795 $ 127 $ — $ 86 $ 9,603 Good 1,192 5,556 15,189 11,221 5,749 696 7,147 46,750 Satisfactory 11,327 27,061 47,131 33,138 15,121 9,496 14,647 157,921 Monitor 6,784 9,095 19,466 3,668 3,561 1,015 2,690 46,279 Special Mention — 4,089 2,253 1,516 314 200 3,273 11,645 Substandard 1,700 1,404 67 — 215 235 — 3,621 Total $ 22,820 $ 49,028 $ 88,061 $ 51,338 $ 25,087 $ 11,642 $ 27,843 $ 275,819 Current-period gross write offs $ 550 $ — $ 2 $ — $ — $ — $ — $ 552 Real Estate: Mortgage, 1 to 4 Family First Liens Excellent $ 437 $ 8,042 $ 10,341 $ 1,225 $ 328 $ 587 $ 1 $ 20,961 Good 1,299 2,008 11,159 3,975 8,810 10,715 3,912 41,878 Satisfactory 64,917 175,325 290,364 159,815 105,887 151,140 13,500 960,948 Monitor 7,194 14,508 34,781 15,954 15,825 13,756 8,659 110,677 Special Mention 1,358 2,298 9,629 5,719 2,454 4,624 1,675 27,757 Substandard 560 2,739 3,570 4,324 2,385 5,296 907 19,781 Total $ 75,765 $ 204,920 $ 359,844 $ 191,012 $ 135,689 $ 186,118 $ 28,654 $ 1,182,002 Current-period gross write offs $ — $ 141 $ 193 $ 166 $ 25 $ 22 $ 31 $ 578 Real Estate: Mortgage, 1 to 4 Family Junior Liens Excellent $ — $ — $ — $ — $ — $ — $ 13 $ 13 Good — — 262 — 403 493 3,135 4,293 Satisfactory 4,790 8,669 11,531 7,999 5,717 8,948 81,221 128,875 Monitor 161 416 601 562 535 428 3,997 6,700 Special Mention 82 55 282 187 124 222 595 1,547 Substandard 28 103 116 146 30 105 679 1,207 Total $ 5,061 $ 9,243 $ 12,792 $ 8,894 $ 6,809 $ 10,196 $ 89,640 $ 142,635 Current-period gross write offs $ — $ 138 $ 71 $ 68 $ 25 $ 42 $ — $ 344 Real Estate: Mortgage, Multi-Family Excellent $ — $ — $ 5,609 $ 2,892 $ 8,250 $ 88 $ — $ 16,839 Good — 28,710 51,472 14,860 18,649 7,780 10,635 132,106 Satisfactory 8,397 24,159 64,874 55,430 15,756 11,339 25,400 205,355 Monitor 2,993 23,795 26,073 11,065 21,375 1,094 17,107 103,502 Special Mention — 2,989 2,105 10,772 187 — 5,421 21,474 Substandard 153 — 7,601 52 — — — 7,806 Total $ 11,543 $ 79,653 $ 157,734 $ 95,071 $ 64,217 $ 20,301 $ 58,563 $ 487,082 Current-period gross write offs $ — $ — $ — $ 22 $ — $ — $ — $ 22 Real Estate: Mortgage, Commercial September 30, 2024 2024 2023 2022 2021 2020 Prior Revolving Loans Amortized Cost Basis Total Excellent $ 1,294 $ 1,410 $ — $ 1,808 $ 10,661 $ 499 $ 3,892 $ 19,564 Good 8,808 6,777 19,860 17,452 17,229 4,239 13,671 88,036 Satisfactory 24,149 28,366 37,251 40,022 38,485 17,436 50,027 235,736 Monitor 33,623 7,609 17,888 13,803 9,413 8,457 26,833 117,626 Special Mention 1,742 3,222 8,937 2,695 1,556 2,344 974 21,470 Substandard 2,274 870 1,150 2,234 1,289 83 296 8,196 Total $ 71,890 $ 48,254 $ 85,086 $ 78,014 $ 78,633 $ 33,058 $ 95,693 $ 490,628 Current-period gross write offs $ 5 $ 60 $ 8 $ — $ 5 $ — $ 15 $ 93 Loans to Individuals Excellent $ 30 $ — $ — $ — $ — $ — $ 1 $ 31 Good 111 80 5 — — 1 3 200 Satisfactory 20,865 8,175 3,900 1,726 521 78 245 35,510 Monitor 119 328 140 55 — — 11 653 Special Mention 238 206 114 24 — — 1 583 Substandard 69 66 7 2 — — 5 149 Total $ 21,432 $ 8,855 $ 4,166 $ 1,807 $ 521 $ 79 $ 266 $ 37,126 Current-period gross write offs $ 825 $ 262 $ 42 $ 5 $ — $ — $ — $ 1,134 Obligations of State and Political Subdivisions Excellent $ — $ — $ — $ — $ — $ 3,352 $ — $ 3,352 Good — — — — 1,662 16,102 3,122 20,886 Satisfactory 1,295 1,358 1,804 787 1,776 4,669 1,860 13,549 Monitor — — 744 — 511 858 — 2,113 Special Mention — — — — 289 143 — 432 Substandard — — 84 — — 1,886 2,952 4,922 Total $ 1,295 $ 1,358 $ 2,632 $ 787 $ 4,238 $ 27,010 $ 7,934 $ 45,254 Current-period gross write offs $ — $ — $ — $ — $ — $ — $ — $ — Totals Excellent $ 5,304 $ 11,972 $ 20,877 $ 7,913 $ 19,711 $ 4,751 $ 25,109 $ 95,637 Good 20,575 66,091 108,550 51,901 54,768 40,571 67,566 410,022 Satisfactory 172,510 318,030 494,754 318,351 188,751 206,186 420,558 2,119,140 Monitor 86,183 71,739 114,940 50,982 53,828 26,000 209,021 612,693 Special Mention 8,606 18,395 26,109 22,466 5,333 8,086 26,327 115,322 Substandard 10,763 12,421 16,158 7,119 4,973 7,992 9,016 68,442 Total $ 303,941 $ 498,648 $ 781,388 $ 458,732 $ 327,364 $ 293,586 $ 757,597 $ 3,421,256 Current-period gross write offs $ 1,959 $ 2,038 $ 475 $ 439 $ 83 $ 76 $ 125 $ 5,195 The following tables present total loans by risk categories and gross charge-offs by year of origination as of December 31, 2023 (amounts in thousands): Agricultural December 31, 2023 2023 2022 2021 2020 2019 Prior Revolving Loans Amortized Cost Basis Total 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 Gross write-offs for period $ 56 $ 416 $ — $ — $ — $ — 309 $ 781 Commercial and Financial 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 Gross write-offs for period $ 1,878 $ 261 $ 181 $ 136 $ 122 $ 10 626 $ 3,214 Real Estate: Construction, 1 to 4 Family Residential 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 Gross write-offs for period $ 149 $ 1,019 $ — $ — $ — $ — 234 $ 1,402 Real Estate: Construction, Land Development and Commercial 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 Gross write-offs for period $ 456 $ 187 $ — $ 9 $ — $ — 12 $ 664 Real Estate: Mortgage, Farmland December 31, 2023 2023 2022 2021 2020 2019 Prior Revolving Loans Amortized Cost Basis Total 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 Gross write-offs for period $ 21 $ — $ — $ — $ — $ — — $ 21 Real Estate: Mortgage, 1 to 4 Family First Liens 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 Gross write-offs for period $ — $ 120 $ 25 $ 46 $ 14 $ 31 1 $ 237 Real Estate: Mortgage, 1 to 4 Family Junior Liens 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 Gross write-offs for period $ 24 $ 34 $ 77 $ 25 $ 15 $ 44 11 $ 230 Real Estate: Mortgage, Multi-Family 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 Gross write-offs for period $ — $ 83 $ 18 $ — $ — $ — — $ 101 Real Estate: Mortgage, Commercial 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 Gross write-offs for period $ 7 $ — $ 761 $ — $ — $ — — $ 768 Loans to Individuals December 31, 2023 2023 2022 2021 2020 2019 Prior Revolving Loans Amortized Cost Basis Total 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 Gross write-offs for period $ 1,064 $ 101 $ 33 $ 11 $ 7 $ — 3 $ 1,219 Obligations of State and Political Subdivisions 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 Gross write-offs for period $ — $ — $ — $ — $ — $ — — $ — Totals Excellent $ 7,336 $ 14,643 $ 7,051 $ 20,911 $ 10 $ 5,993 $ 10,466 $ 66,410 Good 72,266 127,257 54,680 59,345 5,609 31,395 84,327 434,879 Satisfactory 416,592 548,815 364,166 217,453 65,997 193,915 478,752 2,285,690 Monitor 99,337 134,262 61,425 61,523 5,147 23,485 129,631 514,810 Special Mention 15,140 13,101 8,618 3,097 1,457 5,700 19,306 66,419 Substandard 12,141 22,446 7,307 6,269 2,707 7,361 11,984 70,215 Total $ 622,812 $ 860,524 $ 503,247 $ 368,598 $ 80,927 $ 267,849 $ 734,466 $ 3,438,423 Gross write-offs for period $ 3,655 $ 2,221 $ 1,095 $ 227 $ 158 $ 85 1,196 $ 8,637 Past due loans as of September 30, 2024 and December 31, 2023 were as follows: 30 - 59 Days 60 - 89 Days 90 Days Total Past Current Total Accruing Loans (Amounts In Thousands) September 30, 2024 Agricultural $ 725 $ 18 $ 825 $ 1,568 $ 110,363 $ 111,931 $ — Commercial and financial 3,559 1,101 1,322 5,982 301,710 307,692 244 Real estate: Construction, 1 to 4 family residential 3,274 321 2,139 5,734 69,019 74,753 — Construction, land development and commercial 1,020 2,149 5,102 8,271 258,063 266,334 175 Mortgage, farmland 1,127 — 67 1,194 274,625 275,819 — Mortgage, 1 to 4 family first liens 908 3,834 2,381 7,123 1,174,879 1,182,002 370 Mortgage, 1 to 4 family junior liens 259 86 3 348 142,287 142,635 — Mortgage, multi-family 187 2,221 4,897 7,305 479,777 487,082 — Mortgage, commercial 1,107 719 3,291 5,117 485,511 490,628 — Loans to individuals 271 157 2 430 36,696 37,126 2 Obligations of state and political subdivisions — — — — 45,254 45,254 — $ 12,437 $ 10,606 $ 20,029 $ 43,072 $ 3,378,184 $ 3,421,256 $ 791 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 The Company does not have a material 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. Certain nonaccrual loan information by loan type at September 30, 2024 and December 31, 2023, was as follows: September 30, 2024 December 31, 2023 Total Non-accrual Nonaccrual with no ACL Total Non- Nonaccrual with no ACL (Amounts In Thousands) (Amounts In Thousands) Agricultural $ 882 $ 882 $ — $ — Commercial and financial 1,602 1,602 524 524 Real estate: Construction, 1 to 4 family residential 1,963 1,703 5,505 5,505 Construction, land development and commercial 5,102 5,102 8,049 8,049 Mortgage, farmland 67 67 — — Mortgage, 1 to 4 family first liens 6,085 5,689 5,805 4,819 Mortgage, 1 to 4 family junior liens 245 245 221 221 Mortgage, multi-family 7,323 7,323 7,685 7,685 Mortgage, commercial 4,537 4,537 3,099 3,099 Loans to individuals — — — — Obligations of state and political subdivisions — — — — $ 27,806 $ 27,150 $ 30,888 $ 29,902 Loans 90 days or more past due that are still accruing interest increased $0.25 million from December 31, 2023 to September 30, 2024. As of September 30, 2024, there were 8 accruing loans past due 90 days or more with an average loan balance of $0.10 million. There were 7 accruing loans past due 90 days or more as of December 31, 2023 with an average loan balance of $0.08 million. The accruing loans past due 90 days or more balances are believed to be adequately collateralized and the Company expects to collect all principal and interest as contractually due under these loans. There was no interest income recognized on nonaccrual loans for the nine months ended September 30, 2024 and year ended December 31, 2023. 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 Three months ended September 30, 2024 Three months ended September 30, 2023 Amortized Cost Basis % of Total Class of Financing Receivable Amortized Cost Basis % of Total Class of Financing Receivable Loan Type Agricultural $ 2,403 Term extension 2.15% $ — Term extension —% Total $ 2,403 $ — Nine months ended September 30, 2024 Nine months ended September 30, 2023 Amortized Cost Basis % of Total Class of Financing Receivable Amortized Cost Basis % of Total Class of Financing Receivable Loan Type Mortgage, farmland $ 1,699 6 month payment deferral 0.62% $ 1,227 Term extension 0.45% Agricultural 2,403 Term extension 2.15% 117 Term extension 0.11% Mortgage, commercial 426 Term extension 0.09% — None —% Commercial and financial 662 Term extension 0.22% 139 Term extension 0.05% Total $ 5,190 $ 1,483 The following table describes the financial effect of the modifications made to borrowers experiencing financial difficulty: Three months ended September 30, 2024 Three months ended September 30, 2023 Loan Type Financial Effect Loan Type Financial Effect Agricultural Added a weighted-average 5.58 years to the life of loans, which reduced monthly payment amounts for the borrowers. None None Nine months ended September 30, 2024 Nine months ended September 30, 2023 Loan Type Financial Effect Loan Type Financial Effect Mortgage, farmland Provided a payment deferral, which temporarily reduced monthly payment amounts for the borrowers. Mortgage, farmland Added a weighted-average 5.30 years

Leases

Leases	9 Months Ended
	Sep. 30, 2024
Leases [Abstract]
Leases	Leases The Bank leases certain of its branch offices, parking facilities and certain equipment under operating leases. The leases have remaining lease terms of 1 year to 10 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 nine months ended September 30, 2024 and 2023, total operating lease expense was $0.42 million and $0.38 million respectively, and is included in occupancy expenses in the consolidated statements of income. Included in this for the nine months ended September 30, 2024 and 2023 were $0.35 million and $0.33 million, respectively, of operating lease costs, $0.02 million and $0.02 million, respectively, of short term lease costs, and $0.05 million and $0.03 million, respectively, of variable lease costs. For the nine months ended September 30, 2024 and 2023, cash paid for amounts included in the measurement of operating lease liabilities was $0.35 million and $0.33 million, respectively. As of September 30, 2024 and December 31, 2023, operating lease right-of-use assets included in other assets was $1.93 million and $2.13 million respectively. Operating lease liabilities included in other liabilities were $2.03 million and $2.22 million as of September 30, 2024 and December 31, 2023. As of September 30, 2024 and December 31, 2023, the weighted average remaining lease term for operating leases was 7.96 years and 8.56 years, respectively, and the weighted average discount rate for operating leases was 3.68% and 3.69%, respectively. Discount rates used were determined from FHLB borrowing rates for comparable terms. As of September 30, 2024, maturities of lease liabilities were as follows: Year ending December 31: (Amounts In Thousands) 2024 (excluding the nine months ended September 30, 2024) $ 82 2025 332 2026 335 2027 333 2028 295 Thereafter 984 Total lease payments 2,361 Less imputed interest (327) Total operating lease liabilities $ 2,034

Fair Value Measurements

Fair Value Measurements	9 Months Ended
	Sep. 30, 2024
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 September 30, 2024 are as follows: September 30, 2024 Carrying Estimated Fair Readily Observable Company (Amounts In Thousands) Financial instrument assets: Cash and cash equivalents $ 54,284 $ 54,284 $ 54,284 $ — $ — Investment securities 889,534 889,534 408,012 481,522 — Loans held for sale 7,763 7,763 — 7,763 — Loans, net of allowance for credit losses Agricultural 109,609 110,071 — — 110,071 Commercial and financial 297,911 296,217 — — 296,217 Real estate: Construction, 1 to 4 family residential 73,425 74,262 — — 74,262 Construction, land development and commercial 262,208 261,225 — — 261,225 Mortgage, farmland 272,952 261,189 — — 261,189 Mortgage, 1 to 4 family first liens 1,168,034 1,099,481 — — 1,099,481 Mortgage, 1 to 4 family junior liens 139,018 135,900 — — 135,900 Mortgage, multi-family 482,910 455,797 — — 455,797 Mortgage, commercial 485,308 461,910 — — 461,910 Loans to individuals 34,942 34,301 — — 34,301 Obligations of state and political subdivisions 45,028 43,345 — — 43,345 Accrued interest receivable 22,533 22,533 — 22,533 — Total financial instrument assets $ 4,345,459 $ 4,207,812 $ 462,296 $ 511,818 $ 3,233,698 Financial instrument liabilities Deposits Noninterest-bearing deposits $ 556,016 $ 556,016 $ — $ 556,016 $ — Interest-bearing deposits 2,821,092 2,826,362 — 2,821,092 — Other short-term borrowings 322,670 322,511 — 322,670 — Federal Home Loan Bank borrowings 155,400 154,441 — 155,400 — Interest rate swaps 200 200 — 200 — Accrued interest payable 12,749 12,749 — 12,749 — Total financial instrument liabilities $ 3,868,127 $ 3,872,279 $ — $ 3,868,127 $ — Face Amount Financial instrument with off-balance sheet risk: Loan commitments $ 593,463 $ — $ — $ — $ — Letters of credit 11,642 — — — — Total financial instrument liabilities with off-balance-sheet risk $ 605,105 $ — $ — $ — $ — (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, 2023 are as follows: December 31, 2023 Carrying Estimated Fair 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, net of allowance for credit losses 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 short-term 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 $ — $ — $ — $ — Considered Level 1 under ASC 820. (1) Considered Level 2 under ASC 820. (2) 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 nine months ended September 30, 2024. 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 cost 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: September 30, 2024 Assets Readily Observable Company Total at Fair Securities available for sale (Amounts In Thousands) U.S. Treasury $ 408,012 $ — $ — $ 408,012 State and political subdivisions — 333,606 — 333,606 Mortgage-backed securities and collateralized mortgage obligations — 113,830 — 113,830 Other securities (FHLB, FHLMC and FNMA) — 34,086 — 34,086 Liabilities Interest rate swaps $ — 200 $ — 200 December 31, 2023 Assets Readily Observable Company Total at Fair 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 Liabilities Interest rate swaps — 233 — 233 Considered Level 1 under ASC 820. (1) Considered Level 2 under ASC 820. (2) 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 nine months ended September 30, 2024 and the year ended December 31, 2023. 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. The following tables present the Company’s assets that are measured at fair value on a nonrecurring basis. September 30, 2024 Readily Observable Company Total at (Amounts in Thousands) Loans (4) Agricultural $ — $ — $ — $ — Commercial and financial — — 337 337 Real Estate: Construction, 1 to 4 family residential — — 1,216 1,216 Construction, land development and commercial — — — — Mortgage, farmland — — 1,035 1,035 Mortgage, 1 to 4 family first liens — — 1,157 1,157 Mortgage, 1 to 4 family junior liens — — — — Mortgage, multi-family — — 52 52 Mortgage, commercial — — — — Loans to individuals — — — — Foreclosed assets (5) — — — — Total $ — $ — $ 3,797 $ 3,797 (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. Assets and Liabilities Recorded at Fair Value on a Nonrecurring Basis (continued) December 31, 2023 Readily Observable Company Total at Fair (Amounts in Thousands) Loans (4) Agricultural $ — $ — $ — $ — Commercial and financial — — 1,044 1,044 Real Estate: Construction, 1 to 4 family residential — — 5,235 5,235 Construction, land development and commercial — — 2,755 2,755 Mortgage, farmland — — — — Mortgage, 1 to 4 family first liens — — 1,518 1,518 Mortgage, 1 to 4 family junior liens — — — — Mortgage, multi-family — — — — Mortgage, commercial — — 1,911 1,911 Loans to individuals — — — — Foreclosed assets (5) — — — — Total $ — $ — $ 12,463 $ 12,463 (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.

Stock Repurchase Program

Stock Repurchase Program	9 Months Ended
	Sep. 30, 2024
Equity [Abstract]
Stock Repurchase Program	Stock Repurchase Program On July 26, 2005, the Company’s Board of Directors authorized a program to repurchase up to a total of 1,500,000 shares of the Company’s common stock (the “2005 Stock Repurchase Program”). On August 9, 2022, the Company’s Board of Directors authorized the expansion of the 2005 Stock Repurchase Program to allow an additional 750,000 shares for repurchase and the continuation through December 31, 2027. The Company expects the purchases pursuant to the 2005 Stock Repurchase Program to be made from time to time in private transactions at a price equal to the most recent quarterly independent appraisal of the shares of the Company’s common stock and with the Board reviewing the overall results of the 2005 Stock Repurchase Program on a quarterly basis. All purchases made pursuant to the 2005 Stock Repurchase Program since its inception have been made on that basis. The amount and timing of stock repurchases will be based on various factors, such as the Board’s assessment of the Company’s capital structure and liquidity, the amount of interest shown by shareholders in selling shares of stock to the Company at their appraised value, and applicable regulatory, legal and accounting factors. The Company has purchased 1,791,113 shares of its common stock in privately negotiated transactions from August 1, 2005 through September 30, 2024. Of these 1,791,113 shares, 86,671 shares were purchased during the quarter ended September 30, 2024, at an average price per share of $69.08.

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Sep. 30, 2024
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Commitments and Contingencies Concentrations of credit risk : The Company’s loans, commitments to extend credit, unused lines of credit and outstanding letters of credit have been granted to customers within the Company's market area. Investments in securities issued by state and political subdivisions within the state of Iowa totaled approximately $127.75 million. The concentrations of credit by type of loan are set forth in Note 5 to the Consolidated Financial Statements. Outstanding letters of credit were granted primarily to commercial borrowers. Although the Company 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 Company is a party to financial instruments with off-balance sheet risk in the normal course of business to meet the financing needs of its customers. These financial instruments include commitments to extend credit, 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 Company’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 Company uses the same credit policies in making commitments and conditional obligations as it does for on-balance sheet instruments. A summary of the Company’s commitments at September 30, 2024 and December 31, 2023 is as follows: September 30, 2024 December 31, 2023 (Amounts In Thousands) Firm loan commitments and unused portion of lines of credit: Home equity loans $ 85,062 $ 84,939 Credit cards 75,827 73,677 Commercial, real estate and home construction 145,659 245,208 Commercial lines and real estate purchase loans 286,915 282,037 Outstanding letters of credit 11,642 7,654

Income Taxes

Income Taxes	9 Months Ended
	Sep. 30, 2024
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes

Derivative Financial Instrument

Derivative Financial Instruments	9 Months Ended
	Sep. 30, 2024
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 $250 thousand and $500 thousand of collateral as of September 30, 2024 and December 31, 2023, respectively. 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 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 September 30, 2024 and December 31, 2023: Notional Fair Balance Maturity (Amounts in Thousands) September 30, 2024 Interest rate swap $ 33,500 $ (200) Other Liabilities 5/15/2025 December 31, 2023 Interest rate swap $ 2,100 $ (233) Other Liabilities 5/15/2025 The table below identifies the gains and losses recognized on the Bank’s derivative instrument designated as cash flow hedges for the nine months ended September 30, 2024 and year ended December 31, 2023: Recognized in Other Comprehensive Income (Loss) Reclassified from AOCI into Income Recognized in Income on Derivatives Amount of Gain (Loss) Category Amount of Gain (Loss) Category Amount of Gain (Loss) (Amounts in Thousands) September 30, 2024 Interest rate swap $ 25 Interest Expense $ — Other Income $ — December 31, 2023 Interest rate swap $ (177) Interest Expense $ — Other Income $ —

Borrowings

Borrowings	9 Months Ended
	Sep. 30, 2024
Debt Disclosure [Abstract]
Borrowings	Borrowings The following table sets forth selected information for borrowings as of September 30, 2024 and December 31, 2023: September 30, 2024 December 31, 2023 (Amounts In Thousands) Federal funds purchased, interest rate 5.16% $ 103,670 $ — Bank Term Funding Program, interest rates 4.76% 219,000 219,000 $ 322,670 $ 219,000 Federal Home Loan Bank borrowings Due 2024, 5.26% to 5.34% $ 70,500 $ 296,648 Due 2025, 4.97% to 5.31% 44,900 — Due 2027, 3.87% to 4.58% 40,000 — $ 155,400 $ 296,648 The Company has federal funds lines available totaling $175.00 million from multiple correspondent banking relationships as of September 30, 2024 that is secured by available for sale securities. The Company also has availability to borrow from the Federal Reserve Bank Discount Window of $100 million as of September 30, 2024 that is secured by available for sale securities. 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 $14.27 million and $15.75 million at September 30, 2024 and December 31, 2023, 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 $1,045.92 million and $1,078.91 million as of September 30, 2024 and December 31, 2023, respectively.

Pay vs Performance Disclosure

Pay vs Performance Disclosure - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Pay vs Performance Disclosure
Net income	$ 12,170	$ 7,244	$ 36,582	$ 31,271

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended
	Sep. 30, 2024
Trading Arrangements, by Individual
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2024
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation: The accompanying unaudited consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America for interim financial reporting and with instructions for Form 10-Q and Regulation S-X. These financial statements include all adjustments (consisting of normal recurring accruals) which in the opinion of management are considered necessary for the fair presentation of the financial position and results of operations for the periods shown. The Company considers that it operates as one business segment, a commercial bank.
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 September 30, 2024 may change in the near-term and the effect could be material to the consolidated financial statements. Actual amounts and values as of the balance sheet dates may be materially different than the amounts and values reported due to the inherent uncertainty in the estimation process.
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. Interest income on loans and investment securities is recognized on the accrual method in accordance with written contracts. 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 September 30, 2024 and December 31, 2023, the Company did not have any significant contract balances.
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 September 30, 2024. In addition, in July 2024, the Company made a tax equity investment in an entity to provide for the historic preservation of a mixed use property in Cedar Rapids, Iowa. The Company has a 99% or greater limited interest in each limited partnership or company. The investment in each was completed after the projects had been developed by the general partner or managing member. 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 September 30, 2024. 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 investments in the affordable housing project and historic preservation 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, five years for the historic preservation property, and are passed through from the limited partnerships or entity to the Company 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. In July 2024, the Company provided construction financing and contributed capital of $2.38 million to SLE Iowa Building, LC, as investor member, which owns and operates a historically preserved mixed use property in Cedar Rapids, Iowa. An additional $1.58 million of contributions to capital will be due upon certain conditions being met. 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 operating agreement.
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 September 30, 2024 or 2023. 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.
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 that management has the intent and ability to hold for the foreseeable future or until maturity or payoff are reported at amortized cost net of the allowance for credit losses ("ACL"). Amortized cost is the principal balance outstanding, net of deferred loan fees and costs. Accrued interest receivable on loans held for investment totaled $17.01 million and $15.82 million at September 30, 2024 and December 31, 2023, 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 unless the loan is well secured and in the process of collection. When a loan is placed on nonaccrual status, all previously accrued and unpaid interest is reversed against interest income. 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. 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 the expected losses over the remaining life of 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. 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) as of December 31, 2023 and the Iowa unemployment rate and the National real gross domestic product (GDP) as of September 30, 2024. The change is due to the annual reevaluation of key loss drivers for expected credit losses within the Company's loan portfolio. The change to the National GDP was due to forecast information being more readily available. 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) as of December 31, 2023 and the Iowa unemployment rate and the National real gross domestic product as of September 30, 2024. The change is due to the annual reevaluation of key loss drivers for expected credit losses within the Company's loan portfolio. The change to the National GDP was due to forecast information being more readily available. 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 as of December 31, 2023 and the Iowa unemployment rate as of September 30, 2024. The change is due to the annual reevaluation of key loss drivers for expected credit losses within the Company's loan portfolio. The change to only Iowa unemployment was due to the Iowa unemployment rate being the primary driver for expected credit losses. Commercial - The commercial loan portfolio segment is comprised of the commercial real estate mortgage including obligations of states and political subdivisions, 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 as of December 31, 2023 and the Iowa unemployment rate and the National real gross domestic product as of September 30, 2024. The change is due to the annual reevaluation of key loss drivers for expected credit losses within the Company's loan portfolio. The change to the National GDP was due to forecast information being more readily available and the Iowa unemployment rate being the primary driver for expected credit losses. Consumer Lending - The Company 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 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 as of December 31, 2023 and the Iowa unemployment rate and the National real gross domestic product as of September 30, 2024. The change is due to the annual reevaluation of key loss drivers for expected credit losses within the Company's loan portfolio. The change to the National GDP was due to forecast information being more readily available. 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.
Effect of New Financial Accounting Standards	Effect of New Financial Accounting Standards: 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 adoption of the ASU on a prospective basis by the Company on January 1, 2024 did not have a material impact 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. In March 2024, the FASB issued ASU 2024-01, Compensation - Stock Compensation (Topic 718) Scope Application of Profits Interest and Similar Awards . The FASB is issuing this ASU to improve generally accepted accounting principles by adding an illustrative example to demonstrate how an entity should apply the scope guidance to determine whether profits interest and similar awards ("profit interest awards") should be accounted for in accordance with Topic 718, Compensation - Stock Compensation. The illustrative example is intended to reduce 1) complexity in determining whether a profits interest award is subject to the guidance in Topic 718 and 2) existing diversity in practice. For public business entities, the amendments are effective for annual periods beginning after December 15, 2024, and interim periods within those annual periods. Early adoption is permitted for both interim and annual financial statements that have not yet been issued or made available for issuance. The amendments in this Update should be applied either (1) retrospectively to all prior periods presented in the financial statements or (2) prospectively to profits interest and similar awards granted or modified on or after the date at which the entity first applies the amendments. The Company is in the process of evaluating the impact of this ASU on the financial statements. In November 2024, the FASB issued ASU 2024-03, Income Statement—Reporting Comprehensive Income—Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses. This ASU requires public companies to disclose, in the notes to financial statements, specified information about certain costs and expenses at each interim and annual reporting period. Specifically, they will be required to: • Disclose the amounts of (a) employee compensation; and (b) depreciation included in each relevant expense caption. • Include certain amounts that are already required to be disclosed under current generally accepted accounting principles (GAAP) in the same disclosure as the other disaggregation requirements. • Disclose a qualitative description of the amounts remaining in relevant expense captions that are not separately disaggregated quantitatively. • Disclose the total amount of selling expenses and, in annual reporting periods, an entity’s definition of selling expenses. This ASU is effective for public business entities for annual reporting periods beginning after December 15, 2026, and interim reporting periods beginning after December 15, 2027. Early adoption is permitted. A public business entity should apply ASU No. 2024-03 prospectively to financial statements issued for reporting periods beginning after the effective date of ASU No. 2024-03. The disclosures required ASU No. 2024-03 do not need to be included in financial statements for reporting periods beginning before the effective date that are being presented for comparative purposes with financial statements issued for periods after the effective date. The Company is in the process of evaluating the impact of this ASU on the financial statements.
Earnings Per Share	Earnings Per Share Basic earnings per share is computed using the weighted average number of actual common shares outstanding during the period. Diluted earnings per share reflects the potential dilution that would occur from the exercise of common stock options outstanding. ESOP shares are considered outstanding for this calculation unless unearned.

Earnings Per Share (Tables)

Earnings Per Share (Tables)	9 Months Ended
	Sep. 30, 2024
Earnings Per Share [Abstract]
Schedule of computation of basic and diluted earnings per share	The computation of basic and diluted earnings per share for the periods presented is as follows: Three Months Ended September 30, Nine Months Ended 2024 2023 2024 2023 Common shares outstanding at the beginning of the period 9,065,324 9,173,137 9,135,720 9,225,484 Weighted average number of net shares redeemed (41,935) (10,230) (61,435) (37,111) Weighted average shares outstanding (basic) 9,023,389 9,162,907 9,074,285 9,188,373 Weighted average of potential dilutive shares attributable to stock options granted, computed under the treasury stock method 527 614 506 689 Weighted average number of shares (diluted) 9,023,916 9,163,521 9,074,791 9,189,062 Net income (In thousands) $ 12,170 $ 7,244 $ 36,582 $ 31,271 Earnings per share: Basic $ 1.35 $ 0.79 $ 4.03 $ 3.40 Diluted $ 1.35 $ 0.79 $ 4.03 $ 3.40

Accumulated Other Comprehensi_2

Accumulated Other Comprehensive (Loss) (Tables)	9 Months Ended
	Sep. 30, 2024
Equity [Abstract]
Components of accumulated other comprehensive (loss) income (AOCI)	The following table summarizes the balances of each component of accumulated other comprehensive (loss) income (AOCI), included in stockholders’ equity, at September 30, 2024 and December 31, 2023: September 30, 2024 December 31, 2023 (amounts in thousands) Net unrealized loss on available-for-sale securities $ (23,351) $ (35,418) Net unrealized loss on derivatives used for cash flow hedges (200) (233) Tax effect 5,599 8,475 Net-of-tax amount $ (17,952) $ (27,176)

Securities (Tables)

Securities (Tables)	9 Months Ended
	Sep. 30, 2024
Investments, Debt and Equity Securities [Abstract]
Carrying values of investment securities	The carrying values of investment securities at September 30, 2024 and December 31, 2023 are summarized in the following table (dollars in thousands): September 30, 2024 December 31, 2023 Amount Percent Amount Percent Securities available for sale U.S. Treasury $ 408,012 45.87 % $ 422,490 54.20 % Other securities (FHLB, FHLMC and FNMA) 34,086 3.83 33,049 4.24 State and political subdivisions 333,606 37.50 262,953 33.74 Mortgage-backed securities and collateralized mortgage obligations (MBS and CMO) 113,830 12.80 60,929 7.82 Total securities available for sale $ 889,534 100.00 % $ 779,421 100.00 %
Carrying amount of available-for-sale securities and approximate fair values and realized gains and losses	The carrying amount of available-for-sale securities, fair values and allowance for credit losses were as follows as of September 30, 2024 and December 31, 2023 (in thousands): Amortized Cost Gross Gross Allowance for Credit Losses Estimated Fair September 30, 2024 U.S. Treasury $ 413,347 $ 1,904 $ (7,239) $ — $ 408,012 Other securities (FHLB, FHLMC and FNMA) 35,082 — (996) — 34,086 State and political subdivisions 346,656 2,411 (15,461) — 333,606 MBS and CMO 117,800 755 (4,725) — 113,830 Total $ 912,885 $ 5,070 $ (28,421) $ — $ 889,534 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 MBS and CMO 66,532 241 (5,844) — 60,929 Total $ 814,839 $ 2,914 $ (38,332) $ — $ 779,421 Sales proceeds and gross realized gains and losses on available-for-sale securities were as follows (in thousands): September 30, 2024 September 30, 2023 Sale proceeds $ — $ 509 Gross realized gains — — Gross realized losses — —
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 September 30, 2024, were as follows (in thousands) below. 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 following summary. Amortized Fair Value Due in one year or less $ 182,813 $ 180,615 Due after one year through five years 351,711 346,001 Due after five years through ten years 130,618 118,745 Due over ten years 129,943 130,343 $ 795,085 $ 775,704 MBS and CMO 117,800 113,830 $ 912,885 $ 889,534
Available-for-sale securities, continuous unrealized loss position, fair value	The following table shows the fair value, gross unrealized losses and the percentage of fair value represented by gross unrealized losses of applicable investment securities owned by the Company, aggregated by investment category and length of time that individual securities have been in a continuous unrealized loss position at September 30, 2024 and December 31, 2023 (in thousands): Less than 12 months 12 months or more Total September 30, 2024 # Fair Value Unrealized % # Fair Value Unrealized % # Fair Value Unrealized % U.S. Treasury 17 $ 73,844 $ (284) 0.38 % 83 $ 236,158 $ (6,955) 2.95 % 100 $ 310,002 $ (7,239) 2.34 % Other securities (FHLB, FHLMC and FNMA) — — — — 14 34,086 (996) 2.92 14 34,086 (996) 2.92 State and political subdivisions 106 41,981 (360) 0.86 655 163,693 (15,101) 9.23 761 205,674 (15,461) 7.52 MBS and CMO 3 15,045 (101) (0.67) 18 44,208 (4,624) 10.46 21 59,253 (4,725) 7.97 Total 126 $ 130,870 $ (745) 0.57 % 770 $ 478,145 $ (27,676) 5.79 % 896 $ 609,015 $ (28,421) 4.67 % Less than 12 months 12 months or more Total December 31, 2023 # Fair Value Unrealized % # Fair Value Unrealized % # Fair Value Unrealized % 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 MBS and CMO — — — — 18 46,483 (5,844) 12.57 18 46,483 (5,844) 12.57 Total 116 $ 36,900 $ (316) 0.86 % 786 $ 611,806 $ (38,016) 6.21 % 902 $ 648,706 $ (38,332) 5.91 %

Loans (Tables)

Loans (Tables)	9 Months Ended
	Sep. 30, 2024
Receivables [Abstract]
Schedule of classes of loans	Classes of loans are as follows: September 30, 2024 December 31, (Amounts In Thousands) Agricultural $ 111,931 $ 115,786 Commercial and financial 307,692 307,190 Real estate: Construction, 1 to 4 family residential 74,753 80,255 Construction, land development and commercial 266,334 313,878 Mortgage, farmland 275,819 281,164 Mortgage, 1 to 4 family first liens 1,182,002 1,221,296 Mortgage, 1 to 4 family junior liens 142,635 144,524 Mortgage, multi-family 487,082 471,009 Mortgage, commercial 490,628 416,670 Loans to individuals 37,126 40,205 Obligations of state and political subdivisions 45,254 46,446 $ 3,421,256 $ 3,438,423 Net unamortized fees and costs 309 359 $ 3,421,565 $ 3,438,782 Less allowance for credit losses 50,220 49,410 $ 3,371,345 $ 3,389,372
Schedule of changes in allowance for loan losses	Changes in the allowance for credit losses (ACL) for the three and nine months ended September 30, 2024 and 2023 were as follows: Three Months Ended September 30, 2024 Agricultural Commercial and Real Estate: Real Estate: Real Estate: Real Estate: Other Total (Amounts In Thousands) ACL on loans: Beginning balance $ 2,833 $ 8,408 $ 5,344 $ 3,100 $ 18,271 $ 9,189 $ 2,585 $ 49,730 Charge-offs (1) (1,099) (83) (550) (301) (73) (498) (2,605) Recoveries 41 237 16 12 269 198 112 885 Credit loss expense (benefit) (551) 2,235 177 305 (345) 178 211 2,210 Ending balance $ 2,322 $ 9,781 $ 5,454 $ 2,867 $ 17,894 $ 9,492 $ 2,410 $ 50,220 Nine Months Ended September 30, 2024 Agricultural Commercial and Real Estate: Real Estate: Real Estate: Real Estate: Other Total (Amounts In Thousands) ACL on loans: Beginning balance $ 2,516 $ 8,750 $ 6,482 $ 3,429 $ 18,552 $ 8,156 $ 1,525 $ 49,410 Charge-offs (18) (1,942) (512) (552) (922) (115) (1,134) (5,195) Recoveries 95 832 302 36 693 392 283 2,633 Credit loss expense (benefit) (271) 2,141 (818) (46) (429) 1,059 1,736 3,372 Ending balance $ 2,322 $ 9,781 $ 5,454 $ 2,867 $ 17,894 $ 9,492 $ 2,410 $ 50,220 Three Months Ended September 30, 2023 Agricultural Commercial and Real Estate: Real Estate: Real Estate: Real Estate: Other Total (Amounts In Thousands) ACL on loans: Beginning balance $ 2,276 $ 7,239 $ 5,227 $ 2,857 $ 15,746 $ 9,504 $ 1,421 $ 44,270 Charge-offs (341) (1,306) (460) (21) (116) (121) (431) (2,796) Recoveries 5 162 2 19 183 160 68 599 Credit loss expense (benefit) 470 1,597 2,428 364 1,192 (135) 411 6,327 Ending balance $ 2,410 $ 7,692 $ 7,197 $ 3,219 $ 17,005 $ 9,408 $ 1,469 $ 48,400 Nine Months Ended September 30, 2023 Agricultural Commercial and Real Estate: Real Estate: Real Estate: Real Estate: Other Total (Amounts In Thousands) ACL on loans: Beginning balance $ 2,542 $ 6,259 $ 4,189 $ 2,989 $ 14,208 $ 9,416 $ 1,837 $ 41,440 Charge-offs (781) (1,555) (464) (21) (343) (121) (949) (4,234) Recoveries 23 346 5 55 362 226 203 1,220 Credit loss expense (benefit) 626 2,642 3,467 196 2,778 (113) 378 9,974 Ending balance $ 2,410 $ 7,692 $ 7,197 $ 3,219 $ 17,005 $ 9,408 $ 1,469 $ 48,400 The allowance for credit losses as of December 31, 2023: Agricultural Commercial and Financial Real Estate: Construction Real Estate: Real Estate: Real Estate: Other Total (Amounts In Thousands) 2023 ACL on loans: Ending balance $ 2,516 $ 8,750 $ 6,482 $ 3,429 $ 18,552 $ 8,156 $ 1,525 $ 49,410 The following table presents 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: Primary Type of Collateral Real Estate Accounts Receivable Equipment Other Total ACL Allocation (Amounts In Thousands) September 30, 2024 Agricultural $ 3,277 $ — $ 38 $ — $ 3,315 $ — Commercial and financial 2,896 — — — 2,896 180 Real estate: Construction, 1 to 4 family residential 2,139 — — — 2,139 32 Construction, land development and commercial 5,102 — — — 5,102 — Mortgage, farmland 3,794 — 166 — 3,960 — Mortgage, 1 to 4 family first liens 6,702 — — — 6,702 3 Mortgage, 1 to 4 family junior liens 245 — — — 245 — Mortgage, multi-family 7,322 — — — 7,322 — Mortgage, commercial 6,518 — — — 6,518 — Loans to individuals 2 — — — 2 — Obligations of state and political subdivisions — — — — — — $ 37,997 $ — $ 204 $ — $ 38,201 $ 215 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
Schedule of allowance for credit losses for off-balance sheet credit exposure	Changes in the allowance for credit losses (ACL) for off-balance sheet credit exposures for the three and nine months ended September 30, 2024 and 2023 were as follows: Three Months Ended September 30, 2024 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 $ 606 $ 1,168 $ 1,964 $ 29 $ 432 $ 7 $ 54 $ 4,260 Credit loss expense (benefit) (10) 658 (461) (7) (95) 31 (16) 100 (Charge-offs), net recoveries — — — — — — — — Ending balance $ 596 $ 1,826 $ 1,503 $ 22 $ 337 $ 38 $ 38 $ 4,360 Nine Months Ended September 30, 2024 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 $ 283 $ 1,407 $ 2,841 $ 73 $ 363 $ 88 $ 55 $ 5,110 Credit loss expense (benefit) 313 419 (1,338) (51) (26) (50) (17) (750) (Charge-offs), net recoveries — — — — — — — — Ending balance $ 596 $ 1,826 $ 1,503 $ 22 $ 337 $ 38 $ 38 $ 4,360 Three Months Ended September 30, 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 $ 391 $ 953 $ 1,736 $ 59 $ 501 $ 140 $ 50 $ 3,830 Credit loss expense (benefit) (10) 89 520 28 46 (96) 23 600 (Charge-offs), net recoveries — — — — — — — — Ending balance $ 381 $ 1,042 $ 2,256 $ 87 $ 547 $ 44 $ 73 $ 4,430 Nine Months Ended September 30, 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 expense (benefit) (144) (57) 130 32 76 (78) 41 — (Charge-offs), net recoveries — — — — — — — — Ending balance $ 381 $ 1,042 $ 2,256 $ 87 $ 547 $ 44 $ 73 $ 4,430 The ACL for off-balance sheet credit exposures as of December 31, 2023 were as follows: Year Ended December 31, 2023 Agricultural Commercial and Real Estate: Real Estate: Real Estate: Real Estate: Other Total (Amounts In Thousands) Ending balance $ 283 $ 1,407 $ 2,841 $ 73 $ 363 $ 88 $ 55 $ 5,110
Schedule of credit quality indicators by type of loans	The following tables present total loans by risk categories and gross charge-offs by year of origination as of September 30, 2024 (amounts in thousands): September 30, 2024 Agricultural Agricultural 2024 2023 2022 2021 2020 Prior Revolving Loans Amortized Cost Basis Total Excellent $ 724 $ 83 $ 691 $ — $ 61 $ 133 $ 2,987 $ 4,679 Good 2,677 1,707 1,126 261 256 153 5,564 11,744 Satisfactory 6,895 3,375 5,541 1,906 1,251 232 33,450 52,650 Monitor 3,457 1,945 3,184 601 319 186 14,326 24,018 Special Mention 2,552 1,266 1,466 143 59 503 7,070 13,059 Substandard 2,460 409 326 56 — — 2,530 5,781 Total $ 18,765 $ 8,785 $ 12,334 $ 2,967 $ 1,946 $ 1,207 $ 65,927 $ 111,931 Current-period gross write offs $ 1 $ 6 $ 4 $ 1 $ — $ — $ 6 $ 18 Commercial and Financial Excellent $ 1,002 $ 614 $ 281 $ 193 $ 284 $ — $ 6,698 $ 9,072 Good 5,740 17,726 8,826 4,132 1,063 210 12,466 50,163 Satisfactory 21,396 29,589 25,655 11,761 3,969 1,841 63,076 157,287 Monitor 15,921 11,085 11,281 3,428 2,112 206 26,733 70,766 Special Mention 2,579 2,879 1,273 1,296 350 50 4,683 13,110 Substandard 3,358 1,872 447 305 472 387 453 7,294 Total $ 49,996 $ 63,765 $ 47,763 $ 21,115 $ 8,250 $ 2,694 $ 114,109 $ 307,692 Current-period gross write offs $ 578 $ 975 $ 111 $ 177 $ 28 $ — $ 73 $ 1,942 Real Estate: Construction, 1 to 4 Family Residential Excellent $ — $ — $ — $ — $ — $ — $ 10,030 $ 10,030 Good — 2,112 — — — — 6,360 8,472 Satisfactory 508 1,496 — — — — 26,458 28,462 Monitor 2,928 190 — — — — 18,799 21,917 Special Mention 24 — — — — — 1,962 1,986 Substandard 116 1,860 716 — — — 1,194 3,886 Total $ 3,576 $ 5,658 $ 716 $ — $ — $ — $ 64,803 $ 74,753 Current-period gross write offs $ — $ 363 $ 44 $ — $ — $ — $ — $ 407 Real Estate: Construction, Land Development and Commercial September 30, 2024 2024 2023 2022 2021 2020 Prior Revolving Loans Amortized Cost Basis Total Excellent $ — $ — $ — $ — $ — $ 92 $ 1,401 $ 1,493 Good 748 1,415 651 — 947 182 1,551 5,494 Satisfactory 7,971 10,457 6,703 5,767 268 1,007 110,674 142,847 Monitor 13,003 2,768 782 1,846 177 — 89,866 108,442 Special Mention 31 1,391 50 114 — — 673 2,259 Substandard 45 3,098 2,074 — 582 — — 5,799 Total $ 21,798 $ 19,129 $ 10,260 $ 7,727 $ 1,974 $ 1,281 $ 204,165 $ 266,334 Current-period gross write offs $ — $ 93 $ — $ — $ — $ 12 $ — $ 105 Real Estate: Mortgage, Farmland Excellent $ 1,817 $ 1,823 $ 3,955 $ 1,795 $ 127 $ — $ 86 $ 9,603 Good 1,192 5,556 15,189 11,221 5,749 696 7,147 46,750 Satisfactory 11,327 27,061 47,131 33,138 15,121 9,496 14,647 157,921 Monitor 6,784 9,095 19,466 3,668 3,561 1,015 2,690 46,279 Special Mention — 4,089 2,253 1,516 314 200 3,273 11,645 Substandard 1,700 1,404 67 — 215 235 — 3,621 Total $ 22,820 $ 49,028 $ 88,061 $ 51,338 $ 25,087 $ 11,642 $ 27,843 $ 275,819 Current-period gross write offs $ 550 $ — $ 2 $ — $ — $ — $ — $ 552 Real Estate: Mortgage, 1 to 4 Family First Liens Excellent $ 437 $ 8,042 $ 10,341 $ 1,225 $ 328 $ 587 $ 1 $ 20,961 Good 1,299 2,008 11,159 3,975 8,810 10,715 3,912 41,878 Satisfactory 64,917 175,325 290,364 159,815 105,887 151,140 13,500 960,948 Monitor 7,194 14,508 34,781 15,954 15,825 13,756 8,659 110,677 Special Mention 1,358 2,298 9,629 5,719 2,454 4,624 1,675 27,757 Substandard 560 2,739 3,570 4,324 2,385 5,296 907 19,781 Total $ 75,765 $ 204,920 $ 359,844 $ 191,012 $ 135,689 $ 186,118 $ 28,654 $ 1,182,002 Current-period gross write offs $ — $ 141 $ 193 $ 166 $ 25 $ 22 $ 31 $ 578 Real Estate: Mortgage, 1 to 4 Family Junior Liens Excellent $ — $ — $ — $ — $ — $ — $ 13 $ 13 Good — — 262 — 403 493 3,135 4,293 Satisfactory 4,790 8,669 11,531 7,999 5,717 8,948 81,221 128,875 Monitor 161 416 601 562 535 428 3,997 6,700 Special Mention 82 55 282 187 124 222 595 1,547 Substandard 28 103 116 146 30 105 679 1,207 Total $ 5,061 $ 9,243 $ 12,792 $ 8,894 $ 6,809 $ 10,196 $ 89,640 $ 142,635 Current-period gross write offs $ — $ 138 $ 71 $ 68 $ 25 $ 42 $ — $ 344 Real Estate: Mortgage, Multi-Family Excellent $ — $ — $ 5,609 $ 2,892 $ 8,250 $ 88 $ — $ 16,839 Good — 28,710 51,472 14,860 18,649 7,780 10,635 132,106 Satisfactory 8,397 24,159 64,874 55,430 15,756 11,339 25,400 205,355 Monitor 2,993 23,795 26,073 11,065 21,375 1,094 17,107 103,502 Special Mention — 2,989 2,105 10,772 187 — 5,421 21,474 Substandard 153 — 7,601 52 — — — 7,806 Total $ 11,543 $ 79,653 $ 157,734 $ 95,071 $ 64,217 $ 20,301 $ 58,563 $ 487,082 Current-period gross write offs $ — $ — $ — $ 22 $ — $ — $ — $ 22 Real Estate: Mortgage, Commercial September 30, 2024 2024 2023 2022 2021 2020 Prior Revolving Loans Amortized Cost Basis Total Excellent $ 1,294 $ 1,410 $ — $ 1,808 $ 10,661 $ 499 $ 3,892 $ 19,564 Good 8,808 6,777 19,860 17,452 17,229 4,239 13,671 88,036 Satisfactory 24,149 28,366 37,251 40,022 38,485 17,436 50,027 235,736 Monitor 33,623 7,609 17,888 13,803 9,413 8,457 26,833 117,626 Special Mention 1,742 3,222 8,937 2,695 1,556 2,344 974 21,470 Substandard 2,274 870 1,150 2,234 1,289 83 296 8,196 Total $ 71,890 $ 48,254 $ 85,086 $ 78,014 $ 78,633 $ 33,058 $ 95,693 $ 490,628 Current-period gross write offs $ 5 $ 60 $ 8 $ — $ 5 $ — $ 15 $ 93 Loans to Individuals Excellent $ 30 $ — $ — $ — $ — $ — $ 1 $ 31 Good 111 80 5 — — 1 3 200 Satisfactory 20,865 8,175 3,900 1,726 521 78 245 35,510 Monitor 119 328 140 55 — — 11 653 Special Mention 238 206 114 24 — — 1 583 Substandard 69 66 7 2 — — 5 149 Total $ 21,432 $ 8,855 $ 4,166 $ 1,807 $ 521 $ 79 $ 266 $ 37,126 Current-period gross write offs $ 825 $ 262 $ 42 $ 5 $ — $ — $ — $ 1,134 Obligations of State and Political Subdivisions Excellent $ — $ — $ — $ — $ — $ 3,352 $ — $ 3,352 Good — — — — 1,662 16,102 3,122 20,886 Satisfactory 1,295 1,358 1,804 787 1,776 4,669 1,860 13,549 Monitor — — 744 — 511 858 — 2,113 Special Mention — — — — 289 143 — 432 Substandard — — 84 — — 1,886 2,952 4,922 Total $ 1,295 $ 1,358 $ 2,632 $ 787 $ 4,238 $ 27,010 $ 7,934 $ 45,254 Current-period gross write offs $ — $ — $ — $ — $ — $ — $ — $ — Totals Excellent $ 5,304 $ 11,972 $ 20,877 $ 7,913 $ 19,711 $ 4,751 $ 25,109 $ 95,637 Good 20,575 66,091 108,550 51,901 54,768 40,571 67,566 410,022 Satisfactory 172,510 318,030 494,754 318,351 188,751 206,186 420,558 2,119,140 Monitor 86,183 71,739 114,940 50,982 53,828 26,000 209,021 612,693 Special Mention 8,606 18,395 26,109 22,466 5,333 8,086 26,327 115,322 Substandard 10,763 12,421 16,158 7,119 4,973 7,992 9,016 68,442 Total $ 303,941 $ 498,648 $ 781,388 $ 458,732 $ 327,364 $ 293,586 $ 757,597 $ 3,421,256 Current-period gross write offs $ 1,959 $ 2,038 $ 475 $ 439 $ 83 $ 76 $ 125 $ 5,195 The following tables present total loans by risk categories and gross charge-offs by year of origination as of December 31, 2023 (amounts in thousands): Agricultural December 31, 2023 2023 2022 2021 2020 2019 Prior Revolving Loans Amortized Cost Basis Total 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 Gross write-offs for period $ 56 $ 416 $ — $ — $ — $ — 309 $ 781 Commercial and Financial 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 Gross write-offs for period $ 1,878 $ 261 $ 181 $ 136 $ 122 $ 10 626 $ 3,214 Real Estate: Construction, 1 to 4 Family Residential 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 Gross write-offs for period $ 149 $ 1,019 $ — $ — $ — $ — 234 $ 1,402 Real Estate: Construction, Land Development and Commercial 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 Gross write-offs for period $ 456 $ 187 $ — $ 9 $ — $ — 12 $ 664 Real Estate: Mortgage, Farmland December 31, 2023 2023 2022 2021 2020 2019 Prior Revolving Loans Amortized Cost Basis Total 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 Gross write-offs for period $ 21 $ — $ — $ — $ — $ — — $ 21 Real Estate: Mortgage, 1 to 4 Family First Liens 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 Gross write-offs for period $ — $ 120 $ 25 $ 46 $ 14 $ 31 1 $ 237 Real Estate: Mortgage, 1 to 4 Family Junior Liens 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 Gross write-offs for period $ 24 $ 34 $ 77 $ 25 $ 15 $ 44 11 $ 230 Real Estate: Mortgage, Multi-Family 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 Gross write-offs for period $ — $ 83 $ 18 $ — $ — $ — — $ 101 Real Estate: Mortgage, Commercial 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 Gross write-offs for period $ 7 $ — $ 761 $ — $ — $ — — $ 768 Loans to Individuals December 31, 2023 2023 2022 2021 2020 2019 Prior Revolving Loans Amortized Cost Basis Total 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 Gross write-offs for period $ 1,064 $ 101 $ 33 $ 11 $ 7 $ — 3 $ 1,219 Obligations of State and Political Subdivisions 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 Gross write-offs for period $ — $ — $ — $ — $ — $ — — $ — Totals Excellent $ 7,336 $ 14,643 $ 7,051 $ 20,911 $ 10 $ 5,993 $ 10,466 $ 66,410 Good 72,266 127,257 54,680 59,345 5,609 31,395 84,327 434,879 Satisfactory 416,592 548,815 364,166 217,453 65,997 193,915 478,752 2,285,690 Monitor 99,337 134,262 61,425 61,523 5,147 23,485 129,631 514,810 Special Mention 15,140 13,101 8,618 3,097 1,457 5,700 19,306 66,419 Substandard 12,141 22,446 7,307 6,269 2,707 7,361 11,984 70,215 Total $ 622,812 $ 860,524 $ 503,247 $ 368,598 $ 80,927 $ 267,849 $ 734,466 $ 3,438,423 Gross write-offs for period $ 3,655 $ 2,221 $ 1,095 $ 227 $ 158 $ 85 1,196 $ 8,637
Schedule of past due loans	Past due loans as of September 30, 2024 and December 31, 2023 were as follows: 30 - 59 Days 60 - 89 Days 90 Days Total Past Current Total Accruing Loans (Amounts In Thousands) September 30, 2024 Agricultural $ 725 $ 18 $ 825 $ 1,568 $ 110,363 $ 111,931 $ — Commercial and financial 3,559 1,101 1,322 5,982 301,710 307,692 244 Real estate: Construction, 1 to 4 family residential 3,274 321 2,139 5,734 69,019 74,753 — Construction, land development and commercial 1,020 2,149 5,102 8,271 258,063 266,334 175 Mortgage, farmland 1,127 — 67 1,194 274,625 275,819 — Mortgage, 1 to 4 family first liens 908 3,834 2,381 7,123 1,174,879 1,182,002 370 Mortgage, 1 to 4 family junior liens 259 86 3 348 142,287 142,635 — Mortgage, multi-family 187 2,221 4,897 7,305 479,777 487,082 — Mortgage, commercial 1,107 719 3,291 5,117 485,511 490,628 — Loans to individuals 271 157 2 430 36,696 37,126 2 Obligations of state and political subdivisions — — — — 45,254 45,254 — $ 12,437 $ 10,606 $ 20,029 $ 43,072 $ 3,378,184 $ 3,421,256 $ 791 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
Schedule of impaired loan information	Certain nonaccrual loan information by loan type at September 30, 2024 and December 31, 2023, was as follows: September 30, 2024 December 31, 2023 Total Non-accrual Nonaccrual with no ACL Total Non- Nonaccrual with no ACL (Amounts In Thousands) (Amounts In Thousands) Agricultural $ 882 $ 882 $ — $ — Commercial and financial 1,602 1,602 524 524 Real estate: Construction, 1 to 4 family residential 1,963 1,703 5,505 5,505 Construction, land development and commercial 5,102 5,102 8,049 8,049 Mortgage, farmland 67 67 — — Mortgage, 1 to 4 family first liens 6,085 5,689 5,805 4,819 Mortgage, 1 to 4 family junior liens 245 245 221 221 Mortgage, multi-family 7,323 7,323 7,685 7,685 Mortgage, commercial 4,537 4,537 3,099 3,099 Loans to individuals — — — — Obligations of state and political subdivisions — — — — $ 27,806 $ 27,150 $ 30,888 $ 29,902
Schedule of information for modified loans	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 Three months ended September 30, 2024 Three months ended September 30, 2023 Amortized Cost Basis % of Total Class of Financing Receivable Amortized Cost Basis % of Total Class of Financing Receivable Loan Type Agricultural $ 2,403 Term extension 2.15% $ — Term extension —% Total $ 2,403 $ — Nine months ended September 30, 2024 Nine months ended September 30, 2023 Amortized Cost Basis % of Total Class of Financing Receivable Amortized Cost Basis % of Total Class of Financing Receivable Loan Type Mortgage, farmland $ 1,699 6 month payment deferral 0.62% $ 1,227 Term extension 0.45% Agricultural 2,403 Term extension 2.15% 117 Term extension 0.11% Mortgage, commercial 426 Term extension 0.09% — None —% Commercial and financial 662 Term extension 0.22% 139 Term extension 0.05% Total $ 5,190 $ 1,483 The following table describes the financial effect of the modifications made to borrowers experiencing financial difficulty: Three months ended September 30, 2024 Three months ended September 30, 2023 Loan Type Financial Effect Loan Type Financial Effect Agricultural Added a weighted-average 5.58 years to the life of loans, which reduced monthly payment amounts for the borrowers. None None Nine months ended September 30, 2024 Nine months ended September 30, 2023 Loan Type Financial Effect Loan Type Financial Effect Mortgage, farmland Provided a payment deferral, which temporarily reduced monthly payment amounts for the borrowers. Mortgage, farmland Added a weighted-average 5.30 years to the life of loans, which reduced monthly payment amounts for the borrowers. Agricultural Added a weighted-average 5.58 years to the life of loans, which reduced monthly payment amounts for the borrowers. Agricultural Added a weighted-average 0.30 years to the life of loans, which reduced monthly payment amounts for the borrowers. Mortgage, commercial Provided interest only payments, which temporarily reduced monthly payment amounts for the borrowers. Mortgage, commercial None Commercial and financial Added a weighted-average 1.63 years to the life of loans, which reduced monthly payment amounts for the borrowers. Commercial and financial Added a weighted-average 5.09 years to the life of loans, which reduced monthly payment amounts for the borrowers. September 30, 2024 Payment Status (Amortized Cost Basis) Current 30-89 Days Past Due 90+ Days Past Due Loan Type Mortgage, farmland $ 1,699 $ — $ — Agricultural 2,403 — — Mortgage, commercial 738 — — Commercial and financial 246 416 — $ 5,086 $ 416 $ — September 30, 2023 Payment Status (Amortized Cost Basis) Current 30-89 Days Past Due 90+ Days Past Due Loan Type Mortgage, farmland $ 1,227 $ — $ — Agricultural 117 — — Commercial and financial 139 — — $ 1,483 $ — $ —

Leases (Tables)

Leases (Tables)	9 Months Ended
	Sep. 30, 2024
Leases [Abstract]
Maturities of lease liabilities, Topic 842	As of September 30, 2024, maturities of lease liabilities were as follows: Year ending December 31: (Amounts In Thousands) 2024 (excluding the nine months ended September 30, 2024) $ 82 2025 332 2026 335 2027 333 2028 295 Thereafter 984 Total lease payments 2,361 Less imputed interest (327) Total operating lease liabilities $ 2,034

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	9 Months Ended
	Sep. 30, 2024
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 September 30, 2024 are as follows: September 30, 2024 Carrying Estimated Fair Readily Observable Company (Amounts In Thousands) Financial instrument assets: Cash and cash equivalents $ 54,284 $ 54,284 $ 54,284 $ — $ — Investment securities 889,534 889,534 408,012 481,522 — Loans held for sale 7,763 7,763 — 7,763 — Loans, net of allowance for credit losses Agricultural 109,609 110,071 — — 110,071 Commercial and financial 297,911 296,217 — — 296,217 Real estate: Construction, 1 to 4 family residential 73,425 74,262 — — 74,262 Construction, land development and commercial 262,208 261,225 — — 261,225 Mortgage, farmland 272,952 261,189 — — 261,189 Mortgage, 1 to 4 family first liens 1,168,034 1,099,481 — — 1,099,481 Mortgage, 1 to 4 family junior liens 139,018 135,900 — — 135,900 Mortgage, multi-family 482,910 455,797 — — 455,797 Mortgage, commercial 485,308 461,910 — — 461,910 Loans to individuals 34,942 34,301 — — 34,301 Obligations of state and political subdivisions 45,028 43,345 — — 43,345 Accrued interest receivable 22,533 22,533 — 22,533 — Total financial instrument assets $ 4,345,459 $ 4,207,812 $ 462,296 $ 511,818 $ 3,233,698 Financial instrument liabilities Deposits Noninterest-bearing deposits $ 556,016 $ 556,016 $ — $ 556,016 $ — Interest-bearing deposits 2,821,092 2,826,362 — 2,821,092 — Other short-term borrowings 322,670 322,511 — 322,670 — Federal Home Loan Bank borrowings 155,400 154,441 — 155,400 — Interest rate swaps 200 200 — 200 — Accrued interest payable 12,749 12,749 — 12,749 — Total financial instrument liabilities $ 3,868,127 $ 3,872,279 $ — $ 3,868,127 $ — Face Amount Financial instrument with off-balance sheet risk: Loan commitments $ 593,463 $ — $ — $ — $ — Letters of credit 11,642 — — — — Total financial instrument liabilities with off-balance-sheet risk $ 605,105 $ — $ — $ — $ — (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, 2023 are as follows: December 31, 2023 Carrying Estimated Fair 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, net of allowance for credit losses 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 short-term 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 $ — $ — $ — $ — Considered Level 1 under ASC 820. (1) Considered Level 2 under ASC 820. (2) 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: September 30, 2024 Assets Readily Observable Company Total at Fair Securities available for sale (Amounts In Thousands) U.S. Treasury $ 408,012 $ — $ — $ 408,012 State and political subdivisions — 333,606 — 333,606 Mortgage-backed securities and collateralized mortgage obligations — 113,830 — 113,830 Other securities (FHLB, FHLMC and FNMA) — 34,086 — 34,086 Liabilities Interest rate swaps $ — 200 $ — 200 December 31, 2023 Assets Readily Observable Company Total at Fair 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 Liabilities Interest rate swaps — 233 — 233 Considered Level 1 under ASC 820. (1) Considered Level 2 under ASC 820. (2) 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	The following tables present the Company’s assets that are measured at fair value on a nonrecurring basis. September 30, 2024 Readily Observable Company Total at (Amounts in Thousands) Loans (4) Agricultural $ — $ — $ — $ — Commercial and financial — — 337 337 Real Estate: Construction, 1 to 4 family residential — — 1,216 1,216 Construction, land development and commercial — — — — Mortgage, farmland — — 1,035 1,035 Mortgage, 1 to 4 family first liens — — 1,157 1,157 Mortgage, 1 to 4 family junior liens — — — — Mortgage, multi-family — — 52 52 Mortgage, commercial — — — — Loans to individuals — — — — Foreclosed assets (5) — — — — Total $ — $ — $ 3,797 $ 3,797 (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. Assets and Liabilities Recorded at Fair Value on a Nonrecurring Basis (continued) December 31, 2023 Readily Observable Company Total at Fair (Amounts in Thousands) Loans (4) Agricultural $ — $ — $ — $ — Commercial and financial — — 1,044 1,044 Real Estate: Construction, 1 to 4 family residential — — 5,235 5,235 Construction, land development and commercial — — 2,755 2,755 Mortgage, farmland — — — — Mortgage, 1 to 4 family first liens — — 1,518 1,518 Mortgage, 1 to 4 family junior liens — — — — Mortgage, multi-family — — — — Mortgage, commercial — — 1,911 1,911 Loans to individuals — — — — Foreclosed assets (5) — — — — Total $ — $ — $ 12,463 $ 12,463 (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.

Commitments and Contingencies (

Commitments and Contingencies (Tables)	9 Months Ended
	Sep. 30, 2024
Commitments and Contingencies Disclosure [Abstract]
Schedule of banks commitments	A summary of the Company’s commitments at September 30, 2024 and December 31, 2023 is as follows: September 30, 2024 December 31, 2023 (Amounts In Thousands) Firm loan commitments and unused portion of lines of credit: Home equity loans $ 85,062 $ 84,939 Credit cards 75,827 73,677 Commercial, real estate and home construction 145,659 245,208 Commercial lines and real estate purchase loans 286,915 282,037 Outstanding letters of credit 11,642 7,654

Derivative Financial Instrume_2

Derivative Financial Instruments (Tables)	9 Months Ended
	Sep. 30, 2024
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 September 30, 2024 and December 31, 2023: Notional Fair Balance Maturity (Amounts in Thousands) September 30, 2024 Interest rate swap $ 33,500 $ (200) Other Liabilities 5/15/2025 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 gains and losses recognized on the Bank’s derivative instrument designated as cash flow hedges for the nine months ended September 30, 2024 and year ended December 31, 2023: Recognized in Other Comprehensive Income (Loss) Reclassified from AOCI into Income Recognized in Income on Derivatives Amount of Gain (Loss) Category Amount of Gain (Loss) Category Amount of Gain (Loss) (Amounts in Thousands) September 30, 2024 Interest rate swap $ 25 Interest Expense $ — Other Income $ — December 31, 2023 Interest rate swap $ (177) Interest Expense $ — Other Income $ —

Borrowings (Tables)

Borrowings (Tables)	9 Months Ended
	Sep. 30, 2024
Debt Disclosure [Abstract]
Schedule of information for borrowings	The following table sets forth selected information for borrowings as of September 30, 2024 and December 31, 2023: September 30, 2024 December 31, 2023 (Amounts In Thousands) Federal funds purchased, interest rate 5.16% $ 103,670 $ — Bank Term Funding Program, interest rates 4.76% 219,000 219,000 $ 322,670 $ 219,000 Federal Home Loan Bank borrowings Due 2024, 5.26% to 5.34% $ 70,500 $ 296,648 Due 2025, 4.97% to 5.31% 44,900 — Due 2027, 3.87% to 4.58% 40,000 — $ 155,400 $ 296,648

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Details) $ in Thousands	9 Months Ended
	Sep. 30, 2024 USD ($) property segment	Jul. 31, 2024 USD ($)	Dec. 31, 2023 USD ($)	Feb. 28, 2021 USD ($)
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Number of operating segments | segment	1
Number of multi family rental properties | property	3
Number of assisted living rental properties | property	3
Duration of tax credit of each property	10 years
Limited partnership, capital contribution		$ 2,380		$ 4,180
Additional limited partnership capital contribution due, if circumstances met		$ 1,580
Accrued interest receivable on AFS debt securities	$ 5,520		$ 3,970
Accrued interest receivable	22,533		19,786
Loans Held For Investment
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Accrued interest receivable	$ 17,010		$ 15,820
Each Limited Partnership
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Ownership interest in each limited partnership (or greater)	99%

Earnings Per Share (Details)

Earnings Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Jun. 30, 2024	Dec. 31, 2023	Jun. 30, 2023	Dec. 31, 2022
Summary of computation of basic and diluted earnings per share [Abstract]
Common shares outstanding at the beginning of the period (in shares)					9,065,324	9,135,720	9,173,137	9,225,484
Weighted average number of net shares redeemed (in shares)	(41,935)	(10,230)	(61,435)	(37,111)
Weighted average shares outstanding (basic) (in shares)	9,023,389	9,162,907	9,074,285	9,188,373
Weighted average of potential dilutive shares attributable to stock options granted, computed under the treasury stock method (in shares)	527	614	506	689
Weighted average number of shares (diluted) (in shares)	9,023,916	9,163,521	9,074,791	9,189,062
Net income (In thousands)	$ 12,170	$ 7,244	$ 36,582	$ 31,271
Earnings per share:
Basic (in dollars per share)	$ 1.35	$ 0.79	$ 4.03	$ 3.40
Diluted (in dollars per share)	$ 1.35	$ 0.79	$ 4.03	$ 3.40

Accumulated Other Comprehensi_3

Accumulated Other Comprehensive (Loss) (Details) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Mar. 31, 2024	Sep. 30, 2024	Dec. 31, 2023
Accumulated Other Comprehensive Income Loss [Line Items]
Tax effect	$ 8,475	$ 5,599
Net-of-tax amount		(17,952)	$ (27,176)
Net unrealized loss on available-for-sale securities
Accumulated Other Comprehensive Income Loss [Line Items]
Net unrealized loss on available-for-sale securities and Net unrealized (loss) on derivatives used for cash flow hedges		(23,351)	(35,418)
Net unrealized loss on derivatives used for cash flow hedges
Accumulated Other Comprehensive Income Loss [Line Items]
Net unrealized loss on available-for-sale securities and Net unrealized (loss) on derivatives used for cash flow hedges		$ (200)	$ (233)

Securities (Details)

Securities (Details) $ in Thousands	9 Months Ended
	Sep. 30, 2024 USD ($) security	Sep. 30, 2023 USD ($)	Dec. 31, 2023 USD ($) security
Securities available for sale
Securities available for sale, Percent	100%		100%
Available-for-sale Securities Reconciliation [Abstract]
Amortized Cost	$ 912,885		$ 814,839
Gross Unrealized Gains	5,070		2,914
Gross Unrealized (Losses)	(28,421)		(38,332)
Allowance for Credit Losses	0		0
Amortized Cost
Due in one year or less	182,813
Due after one year through five years	351,711
Due after five years through ten years	130,618
Due over ten years	129,943
Debt Securities, Available-for-sale, Maturity, Allocated and Single Maturity Date, Amortized Cost, Total	795,085
Fair Value
Due in one year or less	180,615
Due after one year through five years	346,001
Due after five years through ten years	118,745
Due over ten years	130,343
Debt Securities, Available-for-sale, Maturity, Allocated and Single Maturity Date, Fair Value, Total	775,704
Carrying value of investment securities pledged to collateralize short-term borrowings	889,534		$ 779,421
Debt Securities, Available-for-sale, Realized Gain (Loss) [Abstract]
Sale proceeds	0	$ 509
Gross realized gains	0	0
Gross realized losses	$ 0	$ 0
Less than 12 months
Number of securities | security	126		116
Fair Value	$ 130,870		$ 36,900
Unrealized Loss	$ (745)		$ (316)
Percentage	0.57%		0.86%
12 months or more
Number of securities | security	770		786
Fair Value	$ 478,145		$ 611,806
Unrealized Loss	$ (27,676)		$ (38,016)
Percentage	5.79%		6.21%
Total
Number of securities | security	896		902
Fair Value	$ 609,015		$ 648,706
Unrealized Loss	$ (28,421)		$ (38,332)
Percentage	4.67%		5.91%
Collateralized Securities
Fair Value
Carrying value of investment securities pledged to collateralize short-term borrowings	$ 339,460
U.S. Treasury
Securities available for sale
Securities available for sale, Percent	45.87%		54.20%
Available-for-sale Securities Reconciliation [Abstract]
Amortized Cost	$ 413,347		$ 436,457
Gross Unrealized Gains	1,904		703
Gross Unrealized (Losses)	(7,239)		(14,670)
Allowance for Credit Losses	0		0
Fair Value
Carrying value of investment securities pledged to collateralize short-term borrowings	$ 408,012		$ 422,490
Less than 12 months
Number of securities | security	17		1
Fair Value	$ 73,844		$ 2,390
Unrealized Loss	$ (284)		$ (2)
Percentage	0.38%		0.08%
12 months or more
Number of securities | security	83		122
Fair Value	$ 236,158		$ 370,660
Unrealized Loss	$ (6,955)		$ (14,668)
Percentage	2.95%		3.96%
Total
Number of securities | security	100		123
Fair Value	$ 310,002		$ 373,050
Unrealized Loss	$ (7,239)		$ (14,670)
Percentage	2.34%		3.93%
Other securities (FHLB, FHLMC and FNMA)
Securities available for sale
Securities available for sale, Percent	3.83%		4.24%
Available-for-sale Securities Reconciliation [Abstract]
Amortized Cost	$ 35,082		$ 35,156
Gross Unrealized Gains	0		0
Gross Unrealized (Losses)	(996)		(2,107)
Allowance for Credit Losses	0		0
Fair Value
Carrying value of investment securities pledged to collateralize short-term borrowings	$ 34,086		$ 33,049
Less than 12 months
Number of securities | security	0		0
Fair Value	$ 0		$ 0
Unrealized Loss	$ 0		$ 0
Percentage	0%		0%
12 months or more
Number of securities | security	14		14
Fair Value	$ 34,086		$ 33,049
Unrealized Loss	$ (996)		$ (2,107)
Percentage	2.92%		6.38%
Total
Number of securities | security	14		14
Fair Value	$ 34,086		$ 33,049
Unrealized Loss	$ (996)		$ (2,107)
Percentage	2.92%		6.38%
State and political subdivisions
Securities available for sale
Securities available for sale, Percent	37.50%		33.74%
Available-for-sale Securities Reconciliation [Abstract]
Amortized Cost	$ 346,656		$ 276,694
Gross Unrealized Gains	2,411		1,970
Gross Unrealized (Losses)	(15,461)		(15,711)
Allowance for Credit Losses	0		0
Fair Value
Carrying value of investment securities pledged to collateralize short-term borrowings	$ 333,606		$ 262,953
Less than 12 months
Number of securities | security	106		115
Fair Value	$ 41,981		$ 34,510
Unrealized Loss	$ (360)		$ (314)
Percentage	0.86%		0.91%
12 months or more
Number of securities | security	655		632
Fair Value	$ 163,693		$ 161,614
Unrealized Loss	$ (15,101)		$ (15,397)
Percentage	9.23%		9.53%
Total
Number of securities | security	761		747
Fair Value	$ 205,674		$ 196,124
Unrealized Loss	$ (15,461)		$ (15,711)
Percentage	7.52%		8.01%
Mortgage-backed securities and collateralized mortgage obligations (MBS and CMO)
Securities available for sale
Securities available for sale, Percent	12.80%		7.82%
Available-for-sale Securities Reconciliation [Abstract]
Amortized Cost	$ 117,800		$ 66,532
Gross Unrealized Gains	755		241
Gross Unrealized (Losses)	(4,725)		(5,844)
Allowance for Credit Losses	0		0
Amortized Cost
MBS and CMO	117,800
Fair Value
MBS and CMO	113,830
Carrying value of investment securities pledged to collateralize short-term borrowings	$ 113,830		$ 60,929
Less than 12 months
Number of securities | security	3		0
Fair Value	$ 15,045		$ 0
Unrealized Loss	$ (101)		$ 0
Percentage	(0.67%)		0%
12 months or more
Number of securities | security	18		18
Fair Value	$ 44,208		$ 46,483
Unrealized Loss	$ (4,624)		$ (5,844)
Percentage	10.46%		12.57%
Total
Number of securities | security	21		18
Fair Value	$ 59,253		$ 46,483
Unrealized Loss	$ (4,725)		$ (5,844)
Percentage	7.97%		12.57%

Loans - Classes of Loans (Detai

Loans - Classes of Loans (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Jun. 30, 2024	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Dec. 31, 2022
Summary of classes of loans (abstract)
Total Loans Receivable	$ 3,421,256		$ 3,438,423
Net unamortized fees and costs	309		359
Total	3,421,565		3,438,782
Less allowance for credit losses	50,220	$ 49,730	49,410	$ 48,400	$ 44,270	$ 41,440
Loans and receivable, net	3,371,345		3,389,372
Agricultural
Summary of classes of loans (abstract)
Total Loans Receivable	111,931		115,786
Total	111,931		115,786
Less allowance for credit losses	2,322	2,833	2,516	2,410	2,276	2,542
Commercial and financial
Summary of classes of loans (abstract)
Total Loans Receivable	307,692		307,190
Total	307,692		307,190
Less allowance for credit losses	9,781	8,408	8,750	7,692	7,239	6,259
Construction, 1 to 4 family residential
Summary of classes of loans (abstract)
Total Loans Receivable	74,753		80,255
Total	74,753		80,255
Construction, land development and commercial
Summary of classes of loans (abstract)
Total Loans Receivable	266,334		313,878
Total	266,334		313,878
Real Estate: Mortgage, farmland
Summary of classes of loans (abstract)
Total Loans Receivable	275,819		281,164
Total	275,819		281,164
Less allowance for credit losses	2,867	$ 3,100	3,429	$ 3,219	$ 2,857	$ 2,989
Mortgage, 1 to 4 family first liens
Summary of classes of loans (abstract)
Total Loans Receivable	1,182,002		1,221,296
Total	1,182,002		1,221,296
Mortgage, 1 to 4 family junior liens
Summary of classes of loans (abstract)
Total Loans Receivable	142,635		144,524
Total	142,635		144,524
Mortgage, multi-family
Summary of classes of loans (abstract)
Total Loans Receivable	487,082		471,009
Total	487,082		471,009
Mortgage, commercial
Summary of classes of loans (abstract)
Total Loans Receivable	490,628		416,670
Total	490,628		416,670
Loans to individuals
Summary of classes of loans (abstract)
Total Loans Receivable	37,126		40,205
Total	37,126		40,205
Obligations of state and political subdivisions
Summary of classes of loans (abstract)
Total Loans Receivable	45,254		46,446
Total	$ 45,254		$ 46,446

Loans - Allowance For Credit Lo

Loans - Allowance For Credit Losses (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance	$ 49,730	$ 44,270	$ 49,410	$ 41,440	$ 41,440
Charge-offs	(2,605)	(2,796)	(5,195)	(4,234)	(8,637)
Recoveries	885	599	2,633	1,220
Credit loss expense (benefit)	2,210	6,327	3,372	9,974
Ending balance	50,220	48,400	50,220	48,400	49,410
Loan balances:
Total Loans Receivable	3,421,256		3,421,256		3,438,423
Off-Balance Sheet, Credit Loss, Liability [Roll Forward]
Beginning balance	4,260	3,830	5,110	4,430	4,430
Credit loss expense (benefit)	100	600	(750)	0
(Charge-offs), net recoveries	0	0	0	0
Ending balance	4,360	4,430	4,360	4,430	5,110
Agricultural
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance	2,833	2,276	2,516	2,542	2,542
Charge-offs	(1)	(341)	(18)	(781)	(781)
Recoveries	41	5	95	23
Credit loss expense (benefit)	(551)	470	(271)	626
Ending balance	2,322	2,410	2,322	2,410	2,516
Loan balances:
Total Loans Receivable	111,931		111,931		115,786
Off-Balance Sheet, Credit Loss, Liability [Roll Forward]
Beginning balance	606	391	283	525	525
Credit loss expense (benefit)	(10)	(10)	313	(144)
(Charge-offs), net recoveries	0	0	0	0
Ending balance	596	381	596	381	283
Commercial and financial
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance	8,408	7,239	8,750	6,259	6,259
Charge-offs	(1,099)	(1,306)	(1,942)	(1,555)	(3,214)
Recoveries	237	162	832	346
Credit loss expense (benefit)	2,235	1,597	2,141	2,642
Ending balance	9,781	7,692	9,781	7,692	8,750
Loan balances:
Total Loans Receivable	307,692		307,692		307,190
Off-Balance Sheet, Credit Loss, Liability [Roll Forward]
Beginning balance	1,168	953	1,407	1,099	1,099
Credit loss expense (benefit)	658	89	419	(57)
(Charge-offs), net recoveries	0	0	0	0
Ending balance	1,826	1,042	1,826	1,042	1,407
Real Estate: Construction and land development
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance	5,344	5,227	6,482	4,189	4,189
Charge-offs	(83)	(460)	(512)	(464)
Recoveries	16	2	302	5
Credit loss expense (benefit)	177	2,428	(818)	3,467
Ending balance	5,454	7,197	5,454	7,197	6,482
Off-Balance Sheet, Credit Loss, Liability [Roll Forward]
Beginning balance	1,964	1,736	2,841	2,126	2,126
Credit loss expense (benefit)	(461)	520	(1,338)	130
(Charge-offs), net recoveries	0	0	0	0
Ending balance	1,503	2,256	1,503	2,256	2,841
Real Estate: Mortgage, farmland
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance	3,100	2,857	3,429	2,989	2,989
Charge-offs	(550)	(21)	(552)	(21)	(21)
Recoveries	12	19	36	55
Credit loss expense (benefit)	305	364	(46)	196
Ending balance	2,867	3,219	2,867	3,219	3,429
Loan balances:
Total Loans Receivable	275,819		275,819		281,164
Off-Balance Sheet, Credit Loss, Liability [Roll Forward]
Beginning balance	29	59	73	55	55
Credit loss expense (benefit)	(7)	28	(51)	32
(Charge-offs), net recoveries	0	0	0	0
Ending balance	22	87	22	87	73
Real Estate: Mortgage, 1 to 4 family
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance	18,271	15,746	18,552	14,208	14,208
Charge-offs	(301)	(116)	(922)	(343)
Recoveries	269	183	693	362
Credit loss expense (benefit)	(345)	1,192	(429)	2,778
Ending balance	17,894	17,005	17,894	17,005	18,552
Off-Balance Sheet, Credit Loss, Liability [Roll Forward]
Beginning balance	432	501	363	471	471
Credit loss expense (benefit)	(95)	46	(26)	76
(Charge-offs), net recoveries	0	0	0	0
Ending balance	337	547	337	547	363
Real Estate: Mortgage, multi-family and commercial
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance	9,189	9,504	8,156	9,416	9,416
Charge-offs	(73)	(121)	(115)	(121)
Recoveries	198	160	392	226
Credit loss expense (benefit)	178	(135)	1,059	(113)
Ending balance	9,492	9,408	9,492	9,408	8,156
Off-Balance Sheet, Credit Loss, Liability [Roll Forward]
Beginning balance	7	140	88	122	122
Credit loss expense (benefit)	31	(96)	(50)	(78)
(Charge-offs), net recoveries	0	0	0	0
Ending balance	38	44	38	44	88
Other
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance	2,585	1,421	1,525	1,837	1,837
Charge-offs	(498)	(431)	(1,134)	(949)
Recoveries	112	68	283	203
Credit loss expense (benefit)	211	411	1,736	378
Ending balance	2,410	1,469	2,410	1,469	1,525
Off-Balance Sheet, Credit Loss, Liability [Roll Forward]
Beginning balance	54	50	55	32	32
Credit loss expense (benefit)	(16)	23	(17)	41
(Charge-offs), net recoveries	0	0	0	0
Ending balance	$ 38	$ 73	$ 38	$ 73	$ 55

Loans - Credit Quality Indicato

Loans - Credit Quality Indicators (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Total Loans Receivable	$ 3,421,256		$ 3,421,256		$ 3,438,423
Summary of credit quality indicators by type of loans [Abstract]
2024	303,941		303,941		622,812
2023	498,648		498,648		860,524
2022	781,388		781,388		503,247
2021	458,732		458,732		368,598
2020	327,364		327,364		80,927
Prior	293,586		293,586		267,849
Revolving Loans Amortized Cost Basis	757,597		757,597		734,466
Total	3,421,565		3,421,565		3,438,782
Financing Receivable, Allowance For Credit Loss, Writeoff, By Origination Year [Abstract]
2024			1,959		3,655
2023			2,038		2,221
2022			475		1,095
2021			439		227
2020			83		158
Prior			76		85
Revolving Loans Amortized Cost Basis			125		1,196
Total	2,605	$ 2,796	5,195	$ 4,234	8,637
Agricultural
Financing Receivable, Credit Quality Indicator [Line Items]
Total Loans Receivable	111,931		111,931		115,786
Summary of credit quality indicators by type of loans [Abstract]
2024	18,765		18,765		19,426
2023	8,785		8,785		15,963
2022	12,334		12,334		4,082
2021	2,967		2,967		2,759
2020	1,946		1,946		1,456
Prior	1,207		1,207		913
Revolving Loans Amortized Cost Basis	65,927		65,927		71,187
Total	111,931		111,931		115,786
Financing Receivable, Allowance For Credit Loss, Writeoff, By Origination Year [Abstract]
2024			1		56
2023			6		416
2022			4		0
2021			1		0
2020			0		0
Prior			0		0
Revolving Loans Amortized Cost Basis			6		309
Total	1	341	18	781	781
Commercial and financial
Financing Receivable, Credit Quality Indicator [Line Items]
Total Loans Receivable	307,692		307,692		307,190
Summary of credit quality indicators by type of loans [Abstract]
2024	49,996		49,996		86,734
2023	63,765		63,765		60,207
2022	47,763		47,763		28,510
2021	21,115		21,115		12,709
2020	8,250		8,250		3,525
Prior	2,694		2,694		1,532
Revolving Loans Amortized Cost Basis	114,109		114,109		113,973
Total	307,692		307,692		307,190
Financing Receivable, Allowance For Credit Loss, Writeoff, By Origination Year [Abstract]
2024			578		1,878
2023			975		261
2022			111		181
2021			177		136
2020			28		122
Prior			0		10
Revolving Loans Amortized Cost Basis			73		626
Total	1,099	1,306	1,942	1,555	3,214
Construction, 1 to 4 family residential
Financing Receivable, Credit Quality Indicator [Line Items]
Total Loans Receivable	74,753		74,753		80,255
Summary of credit quality indicators by type of loans [Abstract]
2024	3,576		3,576		8,096
2023	5,658		5,658		6,602
2022	716		716		0
2021	0		0		0
2020	0		0		0
Prior	0		0		0
Revolving Loans Amortized Cost Basis	64,803		64,803		65,557
Total	74,753		74,753		80,255
Financing Receivable, Allowance For Credit Loss, Writeoff, By Origination Year [Abstract]
2024			0		149
2023			363		1,019
2022			44		0
2021			0		0
2020			0		0
Prior			0		0
Revolving Loans Amortized Cost Basis			0		234
Total			407		1,402
Construction, land development and commercial
Financing Receivable, Credit Quality Indicator [Line Items]
Total Loans Receivable	266,334		266,334		313,878
Summary of credit quality indicators by type of loans [Abstract]
2024	21,798		21,798		42,101
2023	19,129		19,129		16,223
2022	10,260		10,260		9,045
2021	7,727		7,727		2,582
2020	1,974		1,974		274
Prior	1,281		1,281		1,420
Revolving Loans Amortized Cost Basis	204,165		204,165		242,233
Total	266,334		266,334		313,878
Financing Receivable, Allowance For Credit Loss, Writeoff, By Origination Year [Abstract]
2024			0		456
2023			93		187
2022			0		0
2021			0		9
2020			0		0
Prior			12		0
Revolving Loans Amortized Cost Basis			0		12
Total			105		664
Real Estate: Mortgage, farmland
Financing Receivable, Credit Quality Indicator [Line Items]
Total Loans Receivable	275,819		275,819		281,164
Summary of credit quality indicators by type of loans [Abstract]
2024	22,820		22,820		58,747
2023	49,028		49,028		96,287
2022	88,061		88,061		55,048
2021	51,338		51,338		28,480
2020	25,087		25,087		4,521
Prior	11,642		11,642		10,597
Revolving Loans Amortized Cost Basis	27,843		27,843		27,484
Total	275,819		275,819		281,164
Financing Receivable, Allowance For Credit Loss, Writeoff, By Origination Year [Abstract]
2024			550		21
2023			0		0
2022			2		0
2021			0		0
2020			0		0
Prior			0		0
Revolving Loans Amortized Cost Basis			0		0
Total	550	$ 21	552	$ 21	21
Mortgage, 1 to 4 family first liens
Financing Receivable, Credit Quality Indicator [Line Items]
Total Loans Receivable	1,182,002		1,182,002		1,221,296
Summary of credit quality indicators by type of loans [Abstract]
2024	75,765		75,765		228,682
2023	204,920		204,920		385,758
2022	359,844		359,844		207,996
2021	191,012		191,012		150,708
2020	135,689		135,689		51,717
Prior	186,118		186,118		166,508
Revolving Loans Amortized Cost Basis	28,654		28,654		29,927
Total	1,182,002		1,182,002		1,221,296
Financing Receivable, Allowance For Credit Loss, Writeoff, By Origination Year [Abstract]
2024			0		0
2023			141		120
2022			193		25
2021			166		46
2020			25		14
Prior			22		31
Revolving Loans Amortized Cost Basis			31		1
Total			578		237
Mortgage, 1 to 4 family junior liens
Financing Receivable, Credit Quality Indicator [Line Items]
Total Loans Receivable	142,635		142,635		144,524
Summary of credit quality indicators by type of loans [Abstract]
2024	5,061		5,061		11,636
2023	9,243		9,243		14,371
2022	12,792		12,792		9,938
2021	8,894		8,894		7,954
2020	6,809		6,809		4,085
Prior	10,196		10,196		9,087
Revolving Loans Amortized Cost Basis	89,640		89,640		87,453
Total	142,635		142,635		144,524
Financing Receivable, Allowance For Credit Loss, Writeoff, By Origination Year [Abstract]
2024			0		24
2023			138		34
2022			71		77
2021			68		25
2020			25		15
Prior			42		44
Revolving Loans Amortized Cost Basis			0		11
Total			344		230
Mortgage, multi-family
Financing Receivable, Credit Quality Indicator [Line Items]
Total Loans Receivable	487,082		487,082		471,009
Summary of credit quality indicators by type of loans [Abstract]
2024	11,543		11,543		85,913
2023	79,653		79,653		163,303
2022	157,734		157,734		99,667
2021	95,071		95,071		70,128
2020	64,217		64,217		1,418
Prior	20,301		20,301		23,180
Revolving Loans Amortized Cost Basis	58,563		58,563		27,400
Total	487,082		487,082		471,009
Financing Receivable, Allowance For Credit Loss, Writeoff, By Origination Year [Abstract]
2024			0		0
2023			0		83
2022			0		18
2021			22		0
2020			0		0
Prior			0		0
Revolving Loans Amortized Cost Basis			0		0
Total			22		101
Mortgage, commercial
Financing Receivable, Credit Quality Indicator [Line Items]
Total Loans Receivable	490,628		490,628		416,670
Summary of credit quality indicators by type of loans [Abstract]
2024	71,890		71,890		51,929
2023	48,254		48,254		92,034
2022	85,086		85,086		85,024
2021	78,014		78,014		87,724
2020	78,633		78,633		12,064
Prior	33,058		33,058		27,253
Revolving Loans Amortized Cost Basis	95,693		95,693		60,642
Total	490,628		490,628		416,670
Financing Receivable, Allowance For Credit Loss, Writeoff, By Origination Year [Abstract]
2024			5		7
2023			60		0
2022			8		761
2021			0		0
2020			5		0
Prior			0		0
Revolving Loans Amortized Cost Basis			15		0
Total			93		768
Loans to individuals
Financing Receivable, Credit Quality Indicator [Line Items]
Total Loans Receivable	37,126		37,126		40,205
Summary of credit quality indicators by type of loans [Abstract]
2024	21,432		21,432		28,167
2023	8,855		8,855		7,032
2022	4,166		4,166		3,150
2021	1,807		1,807		1,158
2020	521		521		277
Prior	79		79		157
Revolving Loans Amortized Cost Basis	266		266		264
Total	37,126		37,126		40,205
Financing Receivable, Allowance For Credit Loss, Writeoff, By Origination Year [Abstract]
2024			825		1,064
2023			262		101
2022			42		33
2021			5		11
2020			0		7
Prior			0		0
Revolving Loans Amortized Cost Basis			0		3
Total			1,134		1,219
Obligations of state and political subdivisions
Financing Receivable, Credit Quality Indicator [Line Items]
Total Loans Receivable	45,254		45,254		46,446
Summary of credit quality indicators by type of loans [Abstract]
2024	1,295		1,295		1,381
2023	1,358		1,358		2,744
2022	2,632		2,632		787
2021	787		787		4,396
2020	4,238		4,238		1,590
Prior	27,010		27,010		27,202
Revolving Loans Amortized Cost Basis	7,934		7,934		8,346
Total	45,254		45,254		46,446
Financing Receivable, Allowance For Credit Loss, Writeoff, By Origination Year [Abstract]
2024			0		0
2023			0		0
2022			0		0
2021			0		0
2020			0		0
Prior			0		0
Revolving Loans Amortized Cost Basis			0		0
Total			0		0
Excellent
Summary of credit quality indicators by type of loans [Abstract]
2024	5,304		5,304		7,336
2023	11,972		11,972		14,643
2022	20,877		20,877		7,051
2021	7,913		7,913		20,911
2020	19,711		19,711		10
Prior	4,751		4,751		5,993
Revolving Loans Amortized Cost Basis	25,109		25,109		10,466
Total	95,637		95,637		66,410
Excellent | Agricultural
Summary of credit quality indicators by type of loans [Abstract]
2024	724		724		292
2023	83		83		749
2022	691		691		0
2021	0		0		94
2020	61		61		10
Prior	133		133		0
Revolving Loans Amortized Cost Basis	2,987		2,987		6,067
Total	4,679		4,679		7,212
Excellent | Commercial and financial
Summary of credit quality indicators by type of loans [Abstract]
2024	1,002		1,002		3,163
2023	614		614		445
2022	281		281		411
2021	193		193		474
2020	284		284		0
Prior	0		0		0
Revolving Loans Amortized Cost Basis	6,698		6,698		3,003
Total	9,072		9,072		7,496
Excellent | Construction, 1 to 4 family residential
Summary of credit quality indicators by type of loans [Abstract]
2024	0		0		0
2023	0		0		0
2022	0		0		0
2021	0		0		0
2020	0		0		0
Prior	0		0		0
Revolving Loans Amortized Cost Basis	10,030		10,030		4
Total	10,030		10,030		4
Excellent | Construction, land development and commercial
Summary of credit quality indicators by type of loans [Abstract]
2024	0		0		0
2023	0		0		250
2022	0		0		0
2021	0		0		0
2020	0		0		0
Prior	92		92		106
Revolving Loans Amortized Cost Basis	1,401		1,401		1,292
Total	1,493		1,493		1,648
Excellent | Real Estate: Mortgage, farmland
Summary of credit quality indicators by type of loans [Abstract]
2024	1,817		1,817		1,966
2023	1,823		1,823		4,469
2022	3,955		3,955		1,928
2021	1,795		1,795		177
2020	127		127		0
Prior	0		0		0
Revolving Loans Amortized Cost Basis	86		86		100
Total	9,603		9,603		8,640
Excellent | Mortgage, 1 to 4 family first liens
Summary of credit quality indicators by type of loans [Abstract]
2024	437		437		446
2023	8,042		8,042		1,405
2022	10,341		10,341		1,165
2021	1,225		1,225		338
2020	328		328		0
Prior	587		587		661
Revolving Loans Amortized Cost Basis	1		1		0
Total	20,961		20,961		4,015
Excellent | Mortgage, 1 to 4 family junior liens
Summary of credit quality indicators by type of loans [Abstract]
2024	0		0		0
2023	0		0		0
2022	0		0		0
2021	0		0		2
2020	0		0		0
Prior	0		0		0
Revolving Loans Amortized Cost Basis	13		13		0
Total	13		13		2
Excellent | Mortgage, multi-family
Summary of credit quality indicators by type of loans [Abstract]
2024	0		0		0
2023	0		0		5,806
2022	5,609		5,609		2,992
2021	2,892		2,892		3,093
2020	8,250		8,250		0
Prior	88		88		113
Revolving Loans Amortized Cost Basis	0		0		0
Total	16,839		16,839		12,004
Excellent | Mortgage, commercial
Summary of credit quality indicators by type of loans [Abstract]
2024	1,294		1,294		1,469
2023	1,410		1,410		1,519
2022	0		0		555
2021	1,808		1,808		16,733
2020	10,661		10,661		0
Prior	499		499		570
Revolving Loans Amortized Cost Basis	3,892		3,892		0
Total	19,564		19,564		20,846
Excellent | Loans to individuals
Summary of credit quality indicators by type of loans [Abstract]
2024	30		30		0
2023	0		0		0
2022	0		0		0
2021	0		0		0
2020	0		0		0
Prior	0		0		0
Revolving Loans Amortized Cost Basis	1		1		0
Total	31		31		0
Excellent | Obligations of state and political subdivisions
Summary of credit quality indicators by type of loans [Abstract]
2024	0		0		0
2023	0		0		0
2022	0		0		0
2021	0		0		0
2020	0		0		0
Prior	3,352		3,352		4,543
Revolving Loans Amortized Cost Basis	0		0		0
Total	3,352		3,352		4,543
Good
Summary of credit quality indicators by type of loans [Abstract]
2024	20,575		20,575		72,266
2023	66,091		66,091		127,257
2022	108,550		108,550		54,680
2021	51,901		51,901		59,345
2020	54,768		54,768		5,609
Prior	40,571		40,571		31,395
Revolving Loans Amortized Cost Basis	67,566		67,566		84,327
Total	410,022		410,022		434,879
Good | Agricultural
Summary of credit quality indicators by type of loans [Abstract]
2024	2,677		2,677		3,555
2023	1,707		1,707		2,318
2022	1,126		1,126		359
2021	261		261		562
2020	256		256		377
Prior	153		153		2
Revolving Loans Amortized Cost Basis	5,564		5,564		10,479
Total	11,744		11,744		17,652
Good | Commercial and financial
Summary of credit quality indicators by type of loans [Abstract]
2024	5,740		5,740		8,655
2023	17,726		17,726		11,491
2022	8,826		8,826		5,304
2021	4,132		4,132		1,654
2020	1,063		1,063		189
Prior	210		210		103
Revolving Loans Amortized Cost Basis	12,466		12,466		19,385
Total	50,163		50,163		46,781
Good | Construction, 1 to 4 family residential
Summary of credit quality indicators by type of loans [Abstract]
2024	0		0		497
2023	2,112		2,112		1,347
2022	0		0		0
2021	0		0		0
2020	0		0		0
Prior	0		0		0
Revolving Loans Amortized Cost Basis	6,360		6,360		12,548
Total	8,472		8,472		14,392
Good | Construction, land development and commercial
Summary of credit quality indicators by type of loans [Abstract]
2024	748		748		3,704
2023	1,415		1,415		651
2022	651		651		305
2021	0		0		947
2020	947		947		0
Prior	182		182		199
Revolving Loans Amortized Cost Basis	1,551		1,551		10,321
Total	5,494		5,494		16,127
Good | Real Estate: Mortgage, farmland
Summary of credit quality indicators by type of loans [Abstract]
2024	1,192		1,192		7,244
2023	5,556		5,556		21,882
2022	15,189		15,189		11,016
2021	11,221		11,221		7,206
2020	5,749		5,749		964
Prior	696		696		977
Revolving Loans Amortized Cost Basis	7,147		7,147		7,006
Total	46,750		46,750		56,295
Good | Mortgage, 1 to 4 family first liens
Summary of credit quality indicators by type of loans [Abstract]
2024	1,299		1,299		11,907
2023	2,008		2,008		20,471
2022	11,159		11,159		4,704
2021	3,975		3,975		7,481
2020	8,810		8,810		1,656
Prior	10,715		10,715		11,012
Revolving Loans Amortized Cost Basis	3,912		3,912		5,499
Total	41,878		41,878		62,730
Good | Mortgage, 1 to 4 family junior liens
Summary of credit quality indicators by type of loans [Abstract]
2024	0		0		86
2023	0		0		259
2022	262		262		185
2021	0		0		430
2020	403		403		86
Prior	493		493		461
Revolving Loans Amortized Cost Basis	3,135		3,135		4,031
Total	4,293		4,293		5,538
Good | Mortgage, multi-family
Summary of credit quality indicators by type of loans [Abstract]
2024	0		0		29,175
2023	28,710		28,710		49,599
2022	51,472		51,472		14,879
2021	14,860		14,860		22,335
2020	18,649		18,649		0
Prior	7,780		7,780		8,110
Revolving Loans Amortized Cost Basis	10,635		10,635		2,119
Total	132,106		132,106		126,217
Good | Mortgage, commercial
Summary of credit quality indicators by type of loans [Abstract]
2024	8,808		8,808		7,293
2023	6,777		6,777		19,233
2022	19,860		19,860		17,928
2021	17,452		17,452		16,978
2020	17,229		17,229		2,332
Prior	4,239		4,239		3,467
Revolving Loans Amortized Cost Basis	13,671		13,671		12,937
Total	88,036		88,036		80,168
Good | Loans to individuals
Summary of credit quality indicators by type of loans [Abstract]
2024	111		111		150
2023	80		80		6
2022	5		5		0
2021	0		0		0
2020	0		0		5
Prior	1		1		0
Revolving Loans Amortized Cost Basis	3		3		2
Total	200		200		163
Good | Obligations of state and political subdivisions
Summary of credit quality indicators by type of loans [Abstract]
2024	0		0		0
2023	0		0		0
2022	0		0		0
2021	0		0		1,752
2020	1,662		1,662		0
Prior	16,102		16,102		7,064
Revolving Loans Amortized Cost Basis	3,122		3,122		0
Total	20,886		20,886		8,816
Satisfactory
Summary of credit quality indicators by type of loans [Abstract]
2024	172,510		172,510		416,592
2023	318,030		318,030		548,815
2022	494,754		494,754		364,166
2021	318,351		318,351		217,453
2020	188,751		188,751		65,997
Prior	206,186		206,186		193,915
Revolving Loans Amortized Cost Basis	420,558		420,558		478,752
Total	2,119,140		2,119,140		2,285,690
Satisfactory | Agricultural
Summary of credit quality indicators by type of loans [Abstract]
2024	6,895		6,895		8,412
2023	3,375		3,375		8,787
2022	5,541		5,541		2,706
2021	1,906		1,906		1,644
2020	1,251		1,251		430
Prior	232		232		153
Revolving Loans Amortized Cost Basis	33,450		33,450		32,552
Total	52,650		52,650		54,684
Satisfactory | Commercial and financial
Summary of credit quality indicators by type of loans [Abstract]
2024	21,396		21,396		52,177
2023	29,589		29,589		31,977
2022	25,655		25,655		16,571
2021	11,761		11,761		6,168
2020	3,969		3,969		2,485
Prior	1,841		1,841		1,009
Revolving Loans Amortized Cost Basis	63,076		63,076		66,021
Total	157,287		157,287		176,408
Satisfactory | Construction, 1 to 4 family residential
Summary of credit quality indicators by type of loans [Abstract]
2024	508		508		3,043
2023	1,496		1,496		404
2022	0		0		0
2021	0		0		0
2020	0		0		0
Prior	0		0		0
Revolving Loans Amortized Cost Basis	26,458		26,458		31,228
Total	28,462		28,462		34,675
Satisfactory | Construction, land development and commercial
Summary of credit quality indicators by type of loans [Abstract]
2024	7,971		7,971		17,198
2023	10,457		10,457		9,379
2022	6,703		6,703		7,540
2021	5,767		5,767		517
2020	268		268		274
Prior	1,007		1,007		1,104
Revolving Loans Amortized Cost Basis	110,674		110,674		176,540
Total	142,847		142,847		212,552
Satisfactory | Real Estate: Mortgage, farmland
Summary of credit quality indicators by type of loans [Abstract]
2024	11,327		11,327		37,415
2023	27,061		27,061		52,580
2022	47,131		47,131		37,032
2021	33,138		33,138		16,537
2020	15,121		15,121		3,063
Prior	9,496		9,496		8,213
Revolving Loans Amortized Cost Basis	14,647		14,647		15,985
Total	157,921		157,921		170,825
Satisfactory | Mortgage, 1 to 4 family first liens
Summary of credit quality indicators by type of loans [Abstract]
2024	64,917		64,917		196,885
2023	175,325		175,325		312,473
2022	290,364		290,364		178,678
2021	159,815		159,815		121,112
2020	105,887		105,887		44,683
Prior	151,140		151,140		134,698
Revolving Loans Amortized Cost Basis	13,500		13,500		14,328
Total	960,948		960,948		1,002,857
Satisfactory | Mortgage, 1 to 4 family junior liens
Summary of credit quality indicators by type of loans [Abstract]
2024	4,790		4,790		10,921
2023	8,669		8,669		13,280
2022	11,531		11,531		9,008
2021	7,999		7,999		6,818
2020	5,717		5,717		3,563
Prior	8,948		8,948		8,224
Revolving Loans Amortized Cost Basis	81,221		81,221		78,798
Total	128,875		128,875		130,612
Satisfactory | Mortgage, multi-family
Summary of credit quality indicators by type of loans [Abstract]
2024	8,397		8,397		30,113
2023	24,159		24,159		71,890
2022	64,874		64,874		60,229
2021	55,430		55,430		22,233
2020	15,756		15,756		1,256
Prior	11,339		11,339		13,816
Revolving Loans Amortized Cost Basis	25,400		25,400		17,688
Total	205,355		205,355		217,225
Satisfactory | Mortgage, commercial
Summary of credit quality indicators by type of loans [Abstract]
2024	24,149		24,149		31,567
2023	28,366		28,366		39,024
2022	37,251		37,251		48,551
2021	40,022		40,022		38,915
2020	38,485		38,485		8,830
Prior	17,436		17,436		13,642
Revolving Loans Amortized Cost Basis	50,027		50,027		40,044
Total	235,736		235,736		220,573
Satisfactory | Loans to individuals
Summary of credit quality indicators by type of loans [Abstract]
2024	20,865		20,865		27,480
2023	8,175		8,175		6,715
2022	3,900		3,900		3,064
2021	1,726		1,726		1,154
2020	521		521		272
Prior	78		78		97
Revolving Loans Amortized Cost Basis	245		245		257
Total	35,510		35,510		39,039
Satisfactory | Obligations of state and political subdivisions
Summary of credit quality indicators by type of loans [Abstract]
2024	1,295		1,295		1,381
2023	1,358		1,358		2,306
2022	1,804		1,804		787
2021	787		787		2,355
2020	1,776		1,776		1,141
Prior	4,669		4,669		12,959
Revolving Loans Amortized Cost Basis	1,860		1,860		5,311
Total	13,549		13,549		26,240
Monitor
Summary of credit quality indicators by type of loans [Abstract]
2024	86,183		86,183		99,337
2023	71,739		71,739		134,262
2022	114,940		114,940		61,425
2021	50,982		50,982		61,523
2020	53,828		53,828		5,147
Prior	26,000		26,000		23,485
Revolving Loans Amortized Cost Basis	209,021		209,021		129,631
Total	612,693		612,693		514,810
Monitor | Agricultural
Summary of credit quality indicators by type of loans [Abstract]
2024	3,457		3,457		4,624
2023	1,945		1,945		2,630
2022	3,184		3,184		687
2021	601		601		425
2020	319		319		252
Prior	186		186		758
Revolving Loans Amortized Cost Basis	14,326		14,326		15,510
Total	24,018		24,018		24,886
Monitor | Commercial and financial
Summary of credit quality indicators by type of loans [Abstract]
2024	15,921		15,921		14,711
2023	11,085		11,085		14,008
2022	11,281		11,281		5,152
2021	3,428		3,428		3,957
2020	2,112		2,112		477
Prior	206		206		44
Revolving Loans Amortized Cost Basis	26,733		26,733		23,418
Total	70,766		70,766		61,767
Monitor | Construction, 1 to 4 family residential
Summary of credit quality indicators by type of loans [Abstract]
2024	2,928		2,928		3,490
2023	190		190		0
2022	0		0		0
2021	0		0		0
2020	0		0		0
Prior	0		0		0
Revolving Loans Amortized Cost Basis	18,799		18,799		18,308
Total	21,917		21,917		21,798
Monitor | Construction, land development and commercial
Summary of credit quality indicators by type of loans [Abstract]
2024	13,003		13,003		16,786
2023	2,768		2,768		1,946
2022	782		782		1,083
2021	1,846		1,846		162
2020	177		177		0
Prior	0		0		0
Revolving Loans Amortized Cost Basis	89,866		89,866		51,842
Total	108,442		108,442		71,819
Monitor | Real Estate: Mortgage, farmland
Summary of credit quality indicators by type of loans [Abstract]
2024	6,784		6,784		6,256
2023	9,095		9,095		14,840
2022	19,466		19,466		3,353
2021	3,668		3,668		4,452
2020	3,561		3,561		270
Prior	1,015		1,015		1,242
Revolving Loans Amortized Cost Basis	2,690		2,690		1,586
Total	46,279		46,279		31,999
Monitor | Mortgage, 1 to 4 family first liens
Summary of credit quality indicators by type of loans [Abstract]
2024	7,194		7,194		15,328
2023	14,508		14,508		43,289
2022	34,781		34,781		15,338
2021	15,954		15,954		17,706
2020	15,825		15,825		2,993
Prior	13,756		13,756		11,122
Revolving Loans Amortized Cost Basis	8,659		8,659		9,115
Total	110,677		110,677		114,891
Monitor | Mortgage, 1 to 4 family junior liens
Summary of credit quality indicators by type of loans [Abstract]
2024	161		161		466
2023	416		416		582
2022	601		601		303
2021	562		562		482
2020	535		535		406
Prior	428		428		92
Revolving Loans Amortized Cost Basis	3,997		3,997		3,120
Total	6,700		6,700		5,451
Monitor | Mortgage, multi-family
Summary of credit quality indicators by type of loans [Abstract]
2024	2,993		2,993		26,456
2023	23,795		23,795		26,082
2022	26,073		26,073		20,583
2021	11,065		11,065		22,276
2020	21,375		21,375		162
Prior	1,094		1,094		1,141
Revolving Loans Amortized Cost Basis	17,107		17,107		1,032
Total	103,502		103,502		97,732
Monitor | Mortgage, commercial
Summary of credit quality indicators by type of loans [Abstract]
2024	33,623		33,623		10,862
2023	7,609		7,609		30,376
2022	17,888		17,888		14,892
2021	13,803		13,803		12,059
2020	9,413		9,413		297
Prior	8,457		8,457		8,480
Revolving Loans Amortized Cost Basis	26,833		26,833		5,698
Total	117,626		117,626		82,664
Monitor | Loans to individuals
Summary of credit quality indicators by type of loans [Abstract]
2024	119		119		358
2023	328		328		178
2022	140		140		34
2021	55		55		4
2020	0		0		0
Prior	0		0		0
Revolving Loans Amortized Cost Basis	11		11		2
Total	653		653		576
Monitor | Obligations of state and political subdivisions
Summary of credit quality indicators by type of loans [Abstract]
2024	0		0		0
2023	0		0		331
2022	744		744		0
2021	0		0		0
2020	511		511		290
Prior	858		858		606
Revolving Loans Amortized Cost Basis	0		0		0
Total	2,113		2,113		1,227
Special Mention
Summary of credit quality indicators by type of loans [Abstract]
2024	8,606		8,606		15,140
2023	18,395		18,395		13,101
2022	26,109		26,109		8,618
2021	22,466		22,466		3,097
2020	5,333		5,333		1,457
Prior	8,086		8,086		5,700
Revolving Loans Amortized Cost Basis	26,327		26,327		19,306
Total	115,322		115,322		66,419
Special Mention | Agricultural
Summary of credit quality indicators by type of loans [Abstract]
2024	2,552		2,552		1,275
2023	1,266		1,266		1,148
2022	1,466		1,466		171
2021	143		143		34
2020	59		59		10
Prior	503		503		0
Revolving Loans Amortized Cost Basis	7,070		7,070		1,846
Total	13,059		13,059		4,484
Special Mention | Commercial and financial
Summary of credit quality indicators by type of loans [Abstract]
2024	2,579		2,579		6,355
2023	2,879		2,879		1,775
2022	1,273		1,273		429
2021	1,296		1,296		247
2020	350		350		57
Prior	50		50		6
Revolving Loans Amortized Cost Basis	4,683		4,683		1,425
Total	13,110		13,110		10,294
Special Mention | Construction, 1 to 4 family residential
Summary of credit quality indicators by type of loans [Abstract]
2024	24		24		506
2023	0		0		0
2022	0		0		0
2021	0		0		0
2020	0		0		0
Prior	0		0		0
Revolving Loans Amortized Cost Basis	1,962		1,962		2,967
Total	1,986		1,986		3,473
Special Mention | Construction, land development and commercial
Summary of credit quality indicators by type of loans [Abstract]
2024	31		31		1,713
2023	1,391		1,391		223
2022	50		50		117
2021	114		114		0
2020	0		0		0
Prior	0		0		0
Revolving Loans Amortized Cost Basis	673		673		2,177
Total	2,259		2,259		4,230
Special Mention | Real Estate: Mortgage, farmland
Summary of credit quality indicators by type of loans [Abstract]
2024	0		0		2,073
2023	4,089		4,089		835
2022	2,253		2,253		1,719
2021	1,516		1,516		108
2020	314		314		224
Prior	200		200		0
Revolving Loans Amortized Cost Basis	3,273		3,273		2,807
Total	11,645		11,645		7,766
Special Mention | Mortgage, 1 to 4 family first liens
Summary of credit quality indicators by type of loans [Abstract]
2024	1,358		1,358		2,585
2023	2,298		2,298		5,752
2022	9,629		9,629		4,145
2021	5,719		5,719		1,515
2020	2,454		2,454		993
Prior	4,624		4,624		4,533
Revolving Loans Amortized Cost Basis	1,675		1,675		794
Total	27,757		27,757		20,317
Special Mention | Mortgage, 1 to 4 family junior liens
Summary of credit quality indicators by type of loans [Abstract]
2024	82		82		77
2023	55		55		199
2022	282		282		257
2021	187		187		169
2020	124		124		14
Prior	222		222		155
Revolving Loans Amortized Cost Basis	595		595		771
Total	1,547		1,547		1,642
Special Mention | Mortgage, multi-family
Summary of credit quality indicators by type of loans [Abstract]
2024	0		0		0
2023	2,989		2,989		1,927
2022	2,105		2,105		906
2021	10,772		10,772		191
2020	187		187		0
Prior	0		0		0
Revolving Loans Amortized Cost Basis	5,421		5,421		5,525
Total	21,474		21,474		8,549
Special Mention | Mortgage, commercial
Summary of credit quality indicators by type of loans [Abstract]
2024	1,742		1,742		494
2023	3,222		3,222		1,127
2022	8,937		8,937		828
2021	2,695		2,695		544
2020	1,556		1,556		0
Prior	2,344		2,344		1,006
Revolving Loans Amortized Cost Basis	974		974		993
Total	21,470		21,470		4,992
Special Mention | Loans to individuals
Summary of credit quality indicators by type of loans [Abstract]
2024	238		238		62
2023	206		206		115
2022	114		114		46
2021	24		24		0
2020	0		0		0
Prior	0		0		0
Revolving Loans Amortized Cost Basis	1		1		1
Total	583		583		224
Special Mention | Obligations of state and political subdivisions
Summary of credit quality indicators by type of loans [Abstract]
2024	0		0		0
2023	0		0		0
2022	0		0		0
2021	0		0		289
2020	289		289		159
Prior	143		143		0
Revolving Loans Amortized Cost Basis	0		0		0
Total	432		432		448
Substandard
Summary of credit quality indicators by type of loans [Abstract]
2024	10,763		10,763		12,141
2023	12,421		12,421		22,446
2022	16,158		16,158		7,307
2021	7,119		7,119		6,269
2020	4,973		4,973		2,707
Prior	7,992		7,992		7,361
Revolving Loans Amortized Cost Basis	9,016		9,016		11,984
Total	68,442		68,442		70,215
Substandard | Agricultural
Summary of credit quality indicators by type of loans [Abstract]
2024	2,460		2,460		1,268
2023	409		409		331
2022	326		326		159
2021	56		56		0
2020	0		0		377
Prior	0		0		0
Revolving Loans Amortized Cost Basis	2,530		2,530		4,733
Total	5,781		5,781		6,868
Substandard | Commercial and financial
Summary of credit quality indicators by type of loans [Abstract]
2024	3,358		3,358		1,673
2023	1,872		1,872		511
2022	447		447		643
2021	305		305		209
2020	472		472		317
Prior	387		387		370
Revolving Loans Amortized Cost Basis	453		453		721
Total	7,294		7,294		4,444
Substandard | Construction, 1 to 4 family residential
Summary of credit quality indicators by type of loans [Abstract]
2024	116		116		560
2023	1,860		1,860		4,851
2022	716		716		0
2021	0		0		0
2020	0		0		0
Prior	0		0		0
Revolving Loans Amortized Cost Basis	1,194		1,194		502
Total	3,886		3,886		5,913
Substandard | Construction, land development and commercial
Summary of credit quality indicators by type of loans [Abstract]
2024	45		45		2,700
2023	3,098		3,098		3,774
2022	2,074		2,074		0
2021	0		0		956
2020	582		582		0
Prior	0		0		11
Revolving Loans Amortized Cost Basis	0		0		61
Total	5,799		5,799		7,502
Substandard | Real Estate: Mortgage, farmland
Summary of credit quality indicators by type of loans [Abstract]
2024	1,700		1,700		3,793
2023	1,404		1,404		1,681
2022	67		67		0
2021	0		0		0
2020	215		215		0
Prior	235		235		165
Revolving Loans Amortized Cost Basis	0		0		0
Total	3,621		3,621		5,639
Substandard | Mortgage, 1 to 4 family first liens
Summary of credit quality indicators by type of loans [Abstract]
2024	560		560		1,531
2023	2,739		2,739		2,368
2022	3,570		3,570		3,966
2021	4,324		4,324		2,556
2020	2,385		2,385		1,392
Prior	5,296		5,296		4,482
Revolving Loans Amortized Cost Basis	907		907		191
Total	19,781		19,781		16,486
Substandard | Mortgage, 1 to 4 family junior liens
Summary of credit quality indicators by type of loans [Abstract]
2024	28		28		86
2023	103		103		51
2022	116		116		185
2021	146		146		53
2020	30		30		16
Prior	105		105		155
Revolving Loans Amortized Cost Basis	679		679		733
Total	1,207		1,207		1,279
Substandard | Mortgage, multi-family
Summary of credit quality indicators by type of loans [Abstract]
2024	153		153		169
2023	0		0		7,999
2022	7,601		7,601		78
2021	52		52		0
2020	0		0		0
Prior	0		0		0
Revolving Loans Amortized Cost Basis	0		0		1,036
Total	7,806		7,806		9,282
Substandard | Mortgage, commercial
Summary of credit quality indicators by type of loans [Abstract]
2024	2,274		2,274		244
2023	870		870		755
2022	1,150		1,150		2,270
2021	2,234		2,234		2,495
2020	1,289		1,289		605
Prior	83		83		88
Revolving Loans Amortized Cost Basis	296		296		970
Total	8,196		8,196		7,427
Substandard | Loans to individuals
Summary of credit quality indicators by type of loans [Abstract]
2024	69		69		117
2023	66		66		18
2022	7		7		6
2021	2		2		0
2020	0		0		0
Prior	0		0		60
Revolving Loans Amortized Cost Basis	5		5		2
Total	149		149		203
Substandard | Obligations of state and political subdivisions
Summary of credit quality indicators by type of loans [Abstract]
2024	0		0		0
2023	0		0		107
2022	84		84		0
2021	0		0		0
2020	0		0		0
Prior	1,886		1,886		2,030
Revolving Loans Amortized Cost Basis	2,952		2,952		3,035
Total	$ 4,922		$ 4,922		$ 5,172

Loans - Past Due Receivables (D

Loans - Past Due Receivables (Details) $ in Thousands	Sep. 30, 2024 USD ($) loan	Dec. 31, 2023 USD ($) loan
Financing Receivable, Past Due [Line Items]
Number of accruing loans past due 90 days or more | loan	8	7
Schedule of past due loans [Abstract]
Financing Receivable, before Allowance for Credit Loss	$ 3,421,565	$ 3,438,782
Total Loans Receivable	3,421,256	3,438,423
Accruing Loans Past Due 90 Days or More	791	545
Agricultural
Schedule of past due loans [Abstract]
Financing Receivable, before Allowance for Credit Loss	111,931	115,786
Total Loans Receivable	111,931	115,786
Accruing Loans Past Due 90 Days or More	0	0
Commercial and financial
Schedule of past due loans [Abstract]
Financing Receivable, before Allowance for Credit Loss	307,692	307,190
Total Loans Receivable	307,692	307,190
Accruing Loans Past Due 90 Days or More	244	0
Construction, 1 to 4 family residential
Schedule of past due loans [Abstract]
Financing Receivable, before Allowance for Credit Loss	74,753	80,255
Total Loans Receivable	74,753	80,255
Accruing Loans Past Due 90 Days or More	0	0
Construction, land development and commercial
Schedule of past due loans [Abstract]
Financing Receivable, before Allowance for Credit Loss	266,334	313,878
Total Loans Receivable	266,334	313,878
Accruing Loans Past Due 90 Days or More	175	30
Real Estate: Mortgage, farmland
Schedule of past due loans [Abstract]
Financing Receivable, before Allowance for Credit Loss	275,819	281,164
Total Loans Receivable	275,819	281,164
Accruing Loans Past Due 90 Days or More	0	0
Mortgage, 1 to 4 family first liens
Schedule of past due loans [Abstract]
Financing Receivable, before Allowance for Credit Loss	1,182,002	1,221,296
Total Loans Receivable	1,182,002	1,221,296
Accruing Loans Past Due 90 Days or More	370	515
Mortgage, 1 to 4 family junior liens
Schedule of past due loans [Abstract]
Financing Receivable, before Allowance for Credit Loss	142,635	144,524
Total Loans Receivable	142,635	144,524
Accruing Loans Past Due 90 Days or More	0	0
Mortgage, multi-family
Schedule of past due loans [Abstract]
Financing Receivable, before Allowance for Credit Loss	487,082	471,009
Total Loans Receivable	487,082	471,009
Accruing Loans Past Due 90 Days or More	0	0
Mortgage, commercial
Schedule of past due loans [Abstract]
Financing Receivable, before Allowance for Credit Loss	490,628	416,670
Total Loans Receivable	490,628	416,670
Accruing Loans Past Due 90 Days or More	0	0
Loans to individuals
Schedule of past due loans [Abstract]
Financing Receivable, before Allowance for Credit Loss	37,126	40,205
Total Loans Receivable	37,126	40,205
Accruing Loans Past Due 90 Days or More	2	0
State and political subdivisions
Schedule of past due loans [Abstract]
Financing Receivable, before Allowance for Credit Loss	45,254	46,446
Total Loans Receivable	45,254	46,446
Accruing Loans Past Due 90 Days or More	0	0
30 - 59 Days Past Due
Schedule of past due loans [Abstract]
Financing Receivable, before Allowance for Credit Loss	12,437	20,257
30 - 59 Days Past Due | Agricultural
Schedule of past due loans [Abstract]
Financing Receivable, before Allowance for Credit Loss	725	801
30 - 59 Days Past Due | Commercial and financial
Schedule of past due loans [Abstract]
Financing Receivable, before Allowance for Credit Loss	3,559	1,345
30 - 59 Days Past Due | Construction, 1 to 4 family residential
Schedule of past due loans [Abstract]
Financing Receivable, before Allowance for Credit Loss	3,274	433
30 - 59 Days Past Due | Construction, land development and commercial
Schedule of past due loans [Abstract]
Financing Receivable, before Allowance for Credit Loss	1,020	730
30 - 59 Days Past Due | Real Estate: Mortgage, farmland
Schedule of past due loans [Abstract]
Financing Receivable, before Allowance for Credit Loss	1,127	0
30 - 59 Days Past Due | Mortgage, 1 to 4 family first liens
Schedule of past due loans [Abstract]
Financing Receivable, before Allowance for Credit Loss	908	13,344
30 - 59 Days Past Due | Mortgage, 1 to 4 family junior liens
Schedule of past due loans [Abstract]
Financing Receivable, before Allowance for Credit Loss	259	519
30 - 59 Days Past Due | Mortgage, multi-family
Schedule of past due loans [Abstract]
Financing Receivable, before Allowance for Credit Loss	187	1,869
30 - 59 Days Past Due | Mortgage, commercial
Schedule of past due loans [Abstract]
Financing Receivable, before Allowance for Credit Loss	1,107	875
30 - 59 Days Past Due | Loans to individuals
Schedule of past due loans [Abstract]
Financing Receivable, before Allowance for Credit Loss	271	341
30 - 59 Days Past Due | State and political subdivisions
Schedule of past due loans [Abstract]
Financing Receivable, before Allowance for Credit Loss	0	0
60 - 89 Days Past Due
Schedule of past due loans [Abstract]
Financing Receivable, before Allowance for Credit Loss	10,606	5,449
60 - 89 Days Past Due | Agricultural
Schedule of past due loans [Abstract]
Financing Receivable, before Allowance for Credit Loss	18	0
60 - 89 Days Past Due | Commercial and financial
Schedule of past due loans [Abstract]
Financing Receivable, before Allowance for Credit Loss	1,101	1,752
60 - 89 Days Past Due | Construction, 1 to 4 family residential
Schedule of past due loans [Abstract]
Financing Receivable, before Allowance for Credit Loss	321	0
60 - 89 Days Past Due | Construction, land development and commercial
Schedule of past due loans [Abstract]
Financing Receivable, before Allowance for Credit Loss	2,149	0
60 - 89 Days Past Due | Real Estate: Mortgage, farmland
Schedule of past due loans [Abstract]
Financing Receivable, before Allowance for Credit Loss	0	183
60 - 89 Days Past Due | Mortgage, 1 to 4 family first liens
Schedule of past due loans [Abstract]
Financing Receivable, before Allowance for Credit Loss	3,834	3,047
60 - 89 Days Past Due | Mortgage, 1 to 4 family junior liens
Schedule of past due loans [Abstract]
Financing Receivable, before Allowance for Credit Loss	86	20
60 - 89 Days Past Due | Mortgage, multi-family
Schedule of past due loans [Abstract]
Financing Receivable, before Allowance for Credit Loss	2,221	0
60 - 89 Days Past Due | Mortgage, commercial
Schedule of past due loans [Abstract]
Financing Receivable, before Allowance for Credit Loss	719	416
60 - 89 Days Past Due | Loans to individuals
Schedule of past due loans [Abstract]
Financing Receivable, before Allowance for Credit Loss	157	31
60 - 89 Days Past Due | State and political subdivisions
Schedule of past due loans [Abstract]
Financing Receivable, before Allowance for Credit Loss	0	0
90 Days or More Past Due
Schedule of past due loans [Abstract]
Financing Receivable, before Allowance for Credit Loss	20,029	24,158
90 Days or More Past Due | Agricultural
Schedule of past due loans [Abstract]
Financing Receivable, before Allowance for Credit Loss	825	0
90 Days or More Past Due | Commercial and financial
Schedule of past due loans [Abstract]
Financing Receivable, before Allowance for Credit Loss	1,322	384
90 Days or More Past Due | Construction, 1 to 4 family residential
Schedule of past due loans [Abstract]
Financing Receivable, before Allowance for Credit Loss	2,139	5,411
90 Days or More Past Due | Construction, land development and commercial
Schedule of past due loans [Abstract]
Financing Receivable, before Allowance for Credit Loss	5,102	7,953
90 Days or More Past Due | Real Estate: Mortgage, farmland
Schedule of past due loans [Abstract]
Financing Receivable, before Allowance for Credit Loss	67	0
90 Days or More Past Due | Mortgage, 1 to 4 family first liens
Schedule of past due loans [Abstract]
Financing Receivable, before Allowance for Credit Loss	2,381	2,720
90 Days or More Past Due | Mortgage, 1 to 4 family junior liens
Schedule of past due loans [Abstract]
Financing Receivable, before Allowance for Credit Loss	3	5
90 Days or More Past Due | Mortgage, multi-family
Schedule of past due loans [Abstract]
Financing Receivable, before Allowance for Credit Loss	4,897	7,685
90 Days or More Past Due | Mortgage, commercial
Schedule of past due loans [Abstract]
Financing Receivable, before Allowance for Credit Loss	3,291	0
90 Days or More Past Due | Loans to individuals
Schedule of past due loans [Abstract]
Financing Receivable, before Allowance for Credit Loss	2	0
90 Days or More Past Due | State and political subdivisions
Schedule of past due loans [Abstract]
Financing Receivable, before Allowance for Credit Loss	0	0
Total Past Due
Schedule of past due loans [Abstract]
Financing Receivable, before Allowance for Credit Loss	43,072	49,864
Total Past Due | Agricultural
Schedule of past due loans [Abstract]
Financing Receivable, before Allowance for Credit Loss	1,568	801
Total Past Due | Commercial and financial
Schedule of past due loans [Abstract]
Financing Receivable, before Allowance for Credit Loss	5,982	3,481
Total Past Due | Construction, 1 to 4 family residential
Schedule of past due loans [Abstract]
Financing Receivable, before Allowance for Credit Loss	5,734	5,844
Total Past Due | Construction, land development and commercial
Schedule of past due loans [Abstract]
Financing Receivable, before Allowance for Credit Loss	8,271	8,683
Total Past Due | Real Estate: Mortgage, farmland
Schedule of past due loans [Abstract]
Financing Receivable, before Allowance for Credit Loss	1,194	183
Total Past Due | Mortgage, 1 to 4 family first liens
Schedule of past due loans [Abstract]
Financing Receivable, before Allowance for Credit Loss	7,123	19,111
Total Past Due | Mortgage, 1 to 4 family junior liens
Schedule of past due loans [Abstract]
Financing Receivable, before Allowance for Credit Loss	348	544
Total Past Due | Mortgage, multi-family
Schedule of past due loans [Abstract]
Financing Receivable, before Allowance for Credit Loss	7,305	9,554
Total Past Due | Mortgage, commercial
Schedule of past due loans [Abstract]
Financing Receivable, before Allowance for Credit Loss	5,117	1,291
Total Past Due | Loans to individuals
Schedule of past due loans [Abstract]
Financing Receivable, before Allowance for Credit Loss	430	372
Total Past Due | State and political subdivisions
Schedule of past due loans [Abstract]
Financing Receivable, before Allowance for Credit Loss	0	0
Current
Schedule of past due loans [Abstract]
Financing Receivable, before Allowance for Credit Loss	3,378,184	3,388,559
Current | Agricultural
Schedule of past due loans [Abstract]
Financing Receivable, before Allowance for Credit Loss	110,363	114,985
Current | Commercial and financial
Schedule of past due loans [Abstract]
Financing Receivable, before Allowance for Credit Loss	301,710	303,709
Current | Construction, 1 to 4 family residential
Schedule of past due loans [Abstract]
Financing Receivable, before Allowance for Credit Loss	69,019	74,411
Current | Construction, land development and commercial
Schedule of past due loans [Abstract]
Financing Receivable, before Allowance for Credit Loss	258,063	305,195
Current | Real Estate: Mortgage, farmland
Schedule of past due loans [Abstract]
Financing Receivable, before Allowance for Credit Loss	274,625	280,981
Current | Mortgage, 1 to 4 family first liens
Schedule of past due loans [Abstract]
Financing Receivable, before Allowance for Credit Loss	1,174,879	1,202,185
Current | Mortgage, 1 to 4 family junior liens
Schedule of past due loans [Abstract]
Financing Receivable, before Allowance for Credit Loss	142,287	143,980
Current | Mortgage, multi-family
Schedule of past due loans [Abstract]
Financing Receivable, before Allowance for Credit Loss	479,777	461,455
Current | Mortgage, commercial
Schedule of past due loans [Abstract]
Financing Receivable, before Allowance for Credit Loss	485,511	415,379
Current | Loans to individuals
Schedule of past due loans [Abstract]
Financing Receivable, before Allowance for Credit Loss	36,696	39,833
Current | State and political subdivisions
Schedule of past due loans [Abstract]
Financing Receivable, before Allowance for Credit Loss	$ 45,254	$ 46,446

Loans - Impaired Financing Rece

Loans - Impaired Financing Receivable Loan Type (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Summary of certain impaired loan information [Abstract]
Total Non-accrual loans	$ 27,806	$ 30,888
Nonaccrual with no ACL	27,150	29,902
Agricultural
Summary of certain impaired loan information [Abstract]
Total Non-accrual loans	882	0
Nonaccrual with no ACL	882	0
Commercial and financial
Summary of certain impaired loan information [Abstract]
Total Non-accrual loans	1,602	524
Nonaccrual with no ACL	1,602	524
Construction, 1 to 4 family residential
Summary of certain impaired loan information [Abstract]
Total Non-accrual loans	1,963	5,505
Nonaccrual with no ACL	1,703	5,505
Construction, land development and commercial
Summary of certain impaired loan information [Abstract]
Total Non-accrual loans	5,102	8,049
Nonaccrual with no ACL	5,102	8,049
Real Estate: Mortgage, farmland
Summary of certain impaired loan information [Abstract]
Total Non-accrual loans	67	0
Nonaccrual with no ACL	67	0
Mortgage, 1 to 4 family first liens
Summary of certain impaired loan information [Abstract]
Total Non-accrual loans	6,085	5,805
Nonaccrual with no ACL	5,689	4,819
Mortgage, 1 to 4 family junior liens
Summary of certain impaired loan information [Abstract]
Total Non-accrual loans	245	221
Nonaccrual with no ACL	245	221
Mortgage, multi-family
Summary of certain impaired loan information [Abstract]
Total Non-accrual loans	7,323	7,685
Nonaccrual with no ACL	7,323	7,685
Mortgage, commercial
Summary of certain impaired loan information [Abstract]
Total Non-accrual loans	4,537	3,099
Nonaccrual with no ACL	4,537	3,099
Loans to individuals
Summary of certain impaired loan information [Abstract]
Total Non-accrual loans	0	0
Nonaccrual with no ACL	0	0
Obligations of state and political subdivisions
Summary of certain impaired loan information [Abstract]
Total Non-accrual loans	0	0
Nonaccrual with no ACL	$ 0	$ 0

Loans - Narrative (Details)

Loans - Narrative (Details) $ in Thousands	9 Months Ended
	Sep. 30, 2024 USD ($) loan	Dec. 31, 2023 USD ($) loan
Receivables [Abstract]
Increase accruing loans past due 90 days or more	$ 250
Number of accruing loans past due 90 days or more | loan	8	7
Average 90 days or more past due loan balance	$ 100	$ 80
Financing receivable, allowance for credit loss, change due to economic factors	990
Financing receivable, allowance for credit losses, change due to loan volume	260
Financing receivable, allowance for credit losses, change in prepayment and curtailment rates	3,780
Financing receivable, allowance for credit losses, change due to individually analyzed loans reserve	510
Financing receivable, allowance for credit losses, change due to qualitative factors	2,340
Financing receivable, allowance for credit losses, change due to other factors	1,130
Increase in impaired loans	$ 2,150
Percentages of impaired loans to loans held for investment (in hundredths)	1.12%	1.17%
Increase in impaired loans, loans facing financial difficulties	$ 2,640
Decrease in impaired loans, specific reserve decrease	1,330
Increase in nonaccrual loans	3,080
Increase accruing loans past days or more financing receivable unpaid principal balance	$ 250
Prior period within which impairment is being measured	1 year
Number of period within which average appraisals obtained	1 month

Loans - Amortized Cost Basis of

Loans - Amortized Cost Basis of Loans Modified (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized Cost Basis	$ 2,403	$ 0	$ 5,190	$ 1,483
Mortgage, farmland
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized Cost Basis			$ 1,699	$ 1,227
% of Total Class of Financing Receivable			0.62%	0.45%
Agricultural
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized Cost Basis	$ 2,403	$ 0	$ 2,403	$ 117
% of Total Class of Financing Receivable	2.15%	0%	2.15%	0.11%
Mortgage, commercial
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized Cost Basis			$ 426	$ 0
% of Total Class of Financing Receivable			0.09%	0%
Commercial and financial
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized Cost Basis			$ 662	$ 139
% of Total Class of Financing Receivable			0.22%	0.05%

Loans - Financial Effect of Loa

Loans - Financial Effect of Loan Modification (Details)	3 Months Ended	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2024	Sep. 30, 2023
Mortgage, farmland
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financial effect, weighted average years			5 years 3 months 18 days
Agricultural
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financial effect, weighted average years	5 years 6 months 29 days	5 years 6 months 29 days	3 months 18 days
Commercial and financial
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financial effect, weighted average years		1 year 7 months 17 days	5 years 1 month 2 days

Loans - Performance of Loans Mo

Loans - Performance of Loans Modified in Last 12 Months (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Sep. 30, 2023
Current
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total Loans Modified in Last 12 Months	$ 5,086	$ 1,483
30-89 Days Past Due
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total Loans Modified in Last 12 Months	416	0
90+ Days Past Due
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total Loans Modified in Last 12 Months	0	0
Mortgage, farmland | Current
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total Loans Modified in Last 12 Months	1,699	1,227
Mortgage, farmland | 30-89 Days Past Due
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total Loans Modified in Last 12 Months	0	0
Mortgage, farmland | 90+ Days Past Due
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total Loans Modified in Last 12 Months	0	0
Agricultural | Current
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total Loans Modified in Last 12 Months	2,403	117
Agricultural | 30-89 Days Past Due
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total Loans Modified in Last 12 Months	0	0
Agricultural | 90+ Days Past Due
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total Loans Modified in Last 12 Months	0	0
Mortgage, commercial | Current
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total Loans Modified in Last 12 Months	738	139
Mortgage, commercial | 30-89 Days Past Due
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total Loans Modified in Last 12 Months	0	0
Mortgage, commercial | 90+ Days Past Due
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total Loans Modified in Last 12 Months	0	$ 0
Commercial and financial | Current
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total Loans Modified in Last 12 Months	246
Commercial and financial | 30-89 Days Past Due
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total Loans Modified in Last 12 Months	416
Commercial and financial | 90+ Days Past Due
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total Loans Modified in Last 12 Months	$ 0

Loans - Collateral Dependent Lo

Loans - Collateral Dependent Loans (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Jun. 30, 2024	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Dec. 31, 2022
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	$ 3,421,565		$ 3,438,782
ACL Allocation	50,220	$ 49,730	49,410	$ 48,400	$ 44,270	$ 41,440
Real Estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	37,997,000		40,167
Accounts Receivable
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	0		0
Equipment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	204,000		179
Other
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	0		0
Total
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	38,201,000		40,346
ACL Allocation	215,000		724
Agricultural
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	111,931		115,786
ACL Allocation	2,322	2,833	2,516	2,410	2,276	2,542
Agricultural | Real Estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	3,277,000		2,557
Agricultural | Accounts Receivable
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	0		0
Agricultural | Equipment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	38,000		0
Agricultural | Other
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	0		0
Agricultural | Total
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	3,315,000		2,557
ACL Allocation	0		0
Commercial and financial
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	307,692		307,190
ACL Allocation	9,781	8,408	8,750	7,692	7,239	6,259
Commercial and financial | Real Estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	2,896,000		2,233
Commercial and financial | Accounts Receivable
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	0		0
Commercial and financial | Equipment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	0		10
Commercial and financial | Other
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	0		0
Commercial and financial | Total
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	2,896,000		2,243
ACL Allocation	180,000		560
Construction, 1 to 4 family residential
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	74,753		80,255
Construction, 1 to 4 family residential | Real Estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	2,139,000		5,504
Construction, 1 to 4 family residential | Accounts Receivable
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	0		0
Construction, 1 to 4 family residential | Equipment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	0		0
Construction, 1 to 4 family residential | Other
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	0		0
Construction, 1 to 4 family residential | Total
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	2,139,000		5,504
ACL Allocation	32,000		0
Construction, land development and commercial
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	266,334		313,878
Construction, land development and commercial | Real Estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	5,102,000		8,080
Construction, land development and commercial | Accounts Receivable
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	0		0
Construction, land development and commercial | Equipment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	0		0
Construction, land development and commercial | Other
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	0		0
Construction, land development and commercial | Total
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	5,102,000		8,080
ACL Allocation	0		0
Real Estate: Mortgage, farmland
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	275,819		281,164
ACL Allocation	2,867	$ 3,100	3,429	$ 3,219	$ 2,857	$ 2,989
Real Estate: Mortgage, farmland | Real Estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	3,794,000		2,077
Real Estate: Mortgage, farmland | Accounts Receivable
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	0		0
Real Estate: Mortgage, farmland | Equipment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	166,000		169
Real Estate: Mortgage, farmland | Other
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	0		0
Real Estate: Mortgage, farmland | Total
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	3,960,000		2,246
ACL Allocation	0		0
Mortgage, 1 to 4 family first liens
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	1,182,002		1,221,296
Mortgage, 1 to 4 family first liens | Real Estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	6,702,000		6,593
Mortgage, 1 to 4 family first liens | Accounts Receivable
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	0		0
Mortgage, 1 to 4 family first liens | Equipment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	0		0
Mortgage, 1 to 4 family first liens | Other
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	0		0
Mortgage, 1 to 4 family first liens | Total
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	6,702,000		6,593
ACL Allocation	3,000		104
Mortgage, 1 to 4 family junior liens
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	142,635		144,524
Mortgage, 1 to 4 family junior liens | Real Estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	245,000		239
Mortgage, 1 to 4 family junior liens | Accounts Receivable
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	0		0
Mortgage, 1 to 4 family junior liens | Equipment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	0		0
Mortgage, 1 to 4 family junior liens | Other
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	0		0
Mortgage, 1 to 4 family junior liens | Total
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	245,000		239
ACL Allocation	0		0
Mortgage, multi-family
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	487,082		471,009
Mortgage, multi-family | Real Estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	7,322,000		7,685
Mortgage, multi-family | Accounts Receivable
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	0		0
Mortgage, multi-family | Equipment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	0		0
Mortgage, multi-family | Other
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	0		0
Mortgage, multi-family | Total
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	7,322,000		7,685
ACL Allocation	0		0
Mortgage, commercial
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	490,628		416,670
Mortgage, commercial | Real Estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	6,518,000		5,139
Mortgage, commercial | Accounts Receivable
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	0		0
Mortgage, commercial | Equipment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	0		0
Mortgage, commercial | Other
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	0		0
Mortgage, commercial | Total
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	6,518,000		5,139
ACL Allocation	0		0
Loans to individuals
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	37,126		40,205
Loans to individuals | Real Estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	2,000		60
Loans to individuals | Accounts Receivable
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	0		0
Loans to individuals | Equipment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	0		0
Loans to individuals | Other
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	0		0
Loans to individuals | Total
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	2,000		60
ACL Allocation	0		60
Obligations of state and political subdivisions
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	45,254		46,446
Obligations of state and political subdivisions | Real Estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	0		0
Obligations of state and political subdivisions | Accounts Receivable
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	0		0
Obligations of state and political subdivisions | Equipment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	0		0
Obligations of state and political subdivisions | Other
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	0		0
Obligations of state and political subdivisions | Total
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	0		0
ACL Allocation	$ 0		$ 0

Leases - Narrative (Details)

Leases - Narrative (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Lessee, Lease, Description [Line Items]
Operating lease, renewal term	10 years
Operating lease, option to termination term	1 year
Operating lease expense	$ 420	$ 380
Operating lease cost	350	330
Short-term lease cost	20	20
Variable lease cost	50	30
Operating lease payments	350	$ 330
Operating lease, right-of-use asset	1,930		$ 2,130
Total operating lease liabilities	$ 2,034		$ 2,220
Weighted average remaining lease term	7 years 11 months 15 days		8 years 6 months 21 days
Weighted average discount rate	3.68%		3.69%
Minimum
Lessee, Lease, Description [Line Items]
Operating lease, term	1 year
Maximum
Lessee, Lease, Description [Line Items]
Operating lease, term	10 years

Leases - Minimum Future Rental

Leases - Minimum Future Rental Commitments, Topic 842 (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Leases [Abstract]
2024 (excluding the nine months ended September 30, 2024)	$ 82
2025	332
2026	335
2027	333
2028	295
Thereafter	984
Total lease payments	2,361
Less imputed interest	(327)
Total operating lease liabilities	$ 2,034	$ 2,220

Fair Value Measurements - Carry

Fair Value Measurements - Carrying Value and Estimated Fair Value (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Readily Available Market Prices
Financial instrument assets:
Cash and cash equivalents	$ 54,284	$ 59,482
Investment securities	408,012	422,490
Loans held for sale	0	0
Loans, net of allowance for credit losses
Agricultural	0	0
Commercial and financial	0	0
Real estate:
Construction, 1 to 4 family residential	0	0
Construction, land development and commercial	0	0
Mortgage, farmland	0	0
Mortgage, 1 to 4 family first liens	0	0
Mortgage, 1 to 4 family junior liens	0	0
Mortgage, multi-family	0	0
Mortgage, commercial	0	0
Loans to individuals	0	0
Obligations of state and political subdivisions	0	0
Accrued interest receivable	0	0
Total financial instrument assets	462,296	481,972
Deposits
Noninterest-bearing deposits	0	0
Interest-bearing deposits	0	0
Other short-term borrowings, including Bank Term Funding Program and federal funds purchased	0	0
Federal Home Loan Bank borrowings	0	0
Liabilities	0
Accrued interest payable	0	0
Total financial instrument liabilities	0	0
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
Observable Market Prices
Financial instrument assets:
Cash and cash equivalents	0	0
Investment securities	481,522	372,677
Loans held for sale	7,763	2,023
Loans, net of allowance for credit losses
Agricultural	0	0
Commercial and financial	0	0
Real estate:
Construction, 1 to 4 family residential	0	0
Construction, land development and commercial	0	0
Mortgage, farmland	0	0
Mortgage, 1 to 4 family first liens	0	0
Mortgage, 1 to 4 family junior liens	0	0
Mortgage, multi-family	0	0
Mortgage, commercial	0	0
Loans to individuals	0	0
Obligations of state and political subdivisions	0	0
Accrued interest receivable	22,533	19,786
Total financial instrument assets	511,818	394,486
Deposits
Noninterest-bearing deposits	556,016	600,398
Interest-bearing deposits	2,821,092	2,678,798
Other short-term borrowings, including Bank Term Funding Program and federal funds purchased	322,670	219,164
Federal Home Loan Bank borrowings	155,400	297,148
Liabilities	200	233
Accrued interest payable	12,749	6,102
Total financial instrument liabilities	3,868,127	3,801,843
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
Company Determined Market Prices
Financial instrument assets:
Cash and cash equivalents	0	0
Investment securities	0	0
Loans held for sale	0	0
Loans, net of allowance for credit losses
Agricultural	110,071	112,421
Commercial and financial	296,217	294,021
Real estate:
Construction, 1 to 4 family residential	74,262	79,238
Construction, land development and commercial	261,225	299,846
Mortgage, farmland	261,189	259,969
Mortgage, 1 to 4 family first liens	1,099,481	1,114,737
Mortgage, 1 to 4 family junior liens	135,900	135,529
Mortgage, multi-family	455,797	435,222
Mortgage, commercial	461,910	386,712
Loans to individuals	34,301	37,600
Obligations of state and political subdivisions	43,345	43,676
Accrued interest receivable	0	0
Total financial instrument assets	3,233,698	3,198,971
Deposits
Noninterest-bearing deposits	0	0
Interest-bearing deposits	0	0
Other short-term borrowings, including Bank Term Funding Program and federal funds purchased	0	0
Federal Home Loan Bank borrowings	0	0
Liabilities	0
Accrued interest payable	0	0
Total financial instrument liabilities	0	0
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
Carrying Amount
Financial instrument assets:
Cash and cash equivalents	54,284	59,482
Investment securities	889,534	795,167
Loans held for sale	7,763	2,023
Loans, net of allowance for credit losses
Agricultural	109,609	113,270
Commercial and financial	297,911	298,440
Real estate:
Construction, 1 to 4 family residential	73,425	79,142
Construction, land development and commercial	262,208	308,509
Mortgage, farmland	272,952	277,735
Mortgage, 1 to 4 family first liens	1,168,034	1,206,991
Mortgage, 1 to 4 family junior liens	139,018	140,636
Mortgage, multi-family	482,910	466,754
Mortgage, commercial	485,308	412,769
Loans to individuals	34,942	38,958
Obligations of state and political subdivisions	45,028	46,168
Accrued interest receivable	22,533	19,786
Total financial instrument assets	4,345,459	4,265,830
Deposits
Noninterest-bearing deposits	556,016	600,398
Interest-bearing deposits	2,821,092	2,682,382
Other short-term borrowings, including Bank Term Funding Program and federal funds purchased	322,670	219,000
Federal Home Loan Bank borrowings	155,400	296,648
Liabilities	200	233
Accrued interest payable	12,749	6,102
Total financial instrument liabilities	3,868,127	3,804,763
Financial instrument with off-balance sheet risk:
Loan commitments	593,463	685,861
Letters of credit	11,642	7,654
Total financial instrument liabilities with off-balance-sheet risk	605,105	693,515
Estimated Fair Value
Financial instrument assets:
Cash and cash equivalents	54,284	59,482
Investment securities	889,534	795,167
Loans held for sale	7,763	2,023
Loans, net of allowance for credit losses
Agricultural	110,071	112,421
Commercial and financial	296,217	294,021
Real estate:
Construction, 1 to 4 family residential	74,262	79,238
Construction, land development and commercial	261,225	299,846
Mortgage, farmland	261,189	259,969
Mortgage, 1 to 4 family first liens	1,099,481	1,114,737
Mortgage, 1 to 4 family junior liens	135,900	135,529
Mortgage, multi-family	455,797	435,222
Mortgage, commercial	461,910	386,712
Loans to individuals	34,301	37,600
Obligations of state and political subdivisions	43,345	43,676
Accrued interest receivable	22,533	19,786
Total financial instrument assets	4,207,812	4,075,429
Deposits
Noninterest-bearing deposits	556,016	600,398
Interest-bearing deposits	2,826,362	2,678,798
Other short-term borrowings, including Bank Term Funding Program and federal funds purchased	322,511	219,164
Federal Home Loan Bank borrowings	154,441	297,148
Liabilities	200	233
Accrued interest payable	12,749	6,102
Total financial instrument liabilities	3,872,279	3,801,843
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

Fair Value Measurements - Asset

Fair Value Measurements - Assets and Liabilities Recurring Basis (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Summary of assets and liabilities measured at fair value on a recurring basis [Abstract]
Securities available for sale	$ 889,534	$ 779,421
U.S. Treasury
Summary of assets and liabilities measured at fair value on a recurring basis [Abstract]
Securities available for sale	408,012	422,490
State and political subdivisions
Summary of assets and liabilities measured at fair value on a recurring basis [Abstract]
Securities available for sale	333,606	262,953
Mortgage-backed securities and collateralized mortgage obligations (MBS and CMO)
Summary of assets and liabilities measured at fair value on a recurring basis [Abstract]
Securities available for sale	113,830	60,929
Readily Available Market Prices
Summary of assets and liabilities measured at fair value on a recurring basis [Abstract]
Liabilities	0
Total	462,296	481,972
Observable Market Prices
Summary of assets and liabilities measured at fair value on a recurring basis [Abstract]
Liabilities	200	233
Total	511,818	394,486
Company Determined Market Prices
Summary of assets and liabilities measured at fair value on a recurring basis [Abstract]
Liabilities	0
Total	3,233,698	3,198,971
Recurring Basis | U.S. Treasury
Summary of assets and liabilities measured at fair value on a recurring basis [Abstract]
Securities available for sale	408,012	422,490
Recurring Basis | State and political subdivisions
Summary of assets and liabilities measured at fair value on a recurring basis [Abstract]
Securities available for sale	333,606	262,953
Recurring Basis | Mortgage-backed securities and collateralized mortgage obligations (MBS and CMO)
Summary of assets and liabilities measured at fair value on a recurring basis [Abstract]
Securities available for sale	113,830	60,929
Recurring Basis | Other securities (FHLB, FHLMC and FNMA)
Summary of assets and liabilities measured at fair value on a recurring basis [Abstract]
Securities available for sale	34,086	33,049
Recurring Basis | Interest rate swaps
Summary of assets and liabilities measured at fair value on a recurring basis [Abstract]
Liabilities	(200)	(233)
Recurring Basis | Readily Available Market Prices | U.S. Treasury
Summary of assets and liabilities measured at fair value on a recurring basis [Abstract]
Securities available for sale	408,012	422,490
Recurring Basis | Readily Available Market Prices | State and political subdivisions
Summary of assets and liabilities measured at fair value on a recurring basis [Abstract]
Securities available for sale	0	0
Recurring Basis | Readily Available Market Prices | Mortgage-backed securities and collateralized mortgage obligations (MBS and CMO)
Summary of assets and liabilities measured at fair value on a recurring basis [Abstract]
Securities available for sale	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]
Securities available for sale	0	0
Recurring Basis | Readily Available Market Prices | Interest rate swaps
Summary of assets and liabilities measured at fair value on a recurring basis [Abstract]
Liabilities	0
Recurring Basis | Observable Market Prices | U.S. Treasury
Summary of assets and liabilities measured at fair value on a recurring basis [Abstract]
Securities available for sale	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]
Securities available for sale	333,606	262,953
Recurring Basis | Observable Market Prices | Mortgage-backed securities and collateralized mortgage obligations (MBS and CMO)
Summary of assets and liabilities measured at fair value on a recurring basis [Abstract]
Securities available for sale	113,830	60,929
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]
Securities available for sale	34,086	33,049
Recurring Basis | Observable Market Prices | Interest rate swaps
Summary of assets and liabilities measured at fair value on a recurring basis [Abstract]
Liabilities	(200)	(233)
Recurring Basis | Company Determined Market Prices | U.S. Treasury
Summary of assets and liabilities measured at fair value on a recurring basis [Abstract]
Securities available for sale	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]
Securities available for sale	0	0
Recurring Basis | Company Determined Market Prices | Mortgage-backed securities and collateralized mortgage obligations (MBS and CMO)
Summary of assets and liabilities measured at fair value on a recurring basis [Abstract]
Securities available for sale	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]
Securities available for sale	0	$ 0
Recurring Basis | Company Determined Market Prices | Interest rate swaps
Summary of assets and liabilities measured at fair value on a recurring basis [Abstract]
Liabilities	$ 0

Fair Value Measurements - Ass_2

Fair Value Measurements - Assets and Liabilities on a Nonrecurring Basis (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Readily Available Market Prices
Loans
Agricultural	$ 0	$ 0
Commercial and financial	0	0
Real Estate:
Construction, land development and commercial	0	0
Mortgage, farmland	0	0
Mortgage, 1 to 4 family first liens	0	0
Mortgage, 1 to 4 family junior liens	0	0
Mortgage, multi-family	0	0
Mortgage, commercial	0	0
Loans to individuals	0	0
Total financial instrument assets	462,296	481,972
Observable Market Prices
Loans
Agricultural	0	0
Commercial and financial	0	0
Real Estate:
Construction, land development and commercial	0	0
Mortgage, farmland	0	0
Mortgage, 1 to 4 family first liens	0	0
Mortgage, 1 to 4 family junior liens	0	0
Mortgage, multi-family	0	0
Mortgage, commercial	0	0
Loans to individuals	0	0
Total financial instrument assets	511,818	394,486
Company Determined Market Prices
Loans
Agricultural	110,071	112,421
Commercial and financial	296,217	294,021
Real Estate:
Construction, land development and commercial	261,225	299,846
Mortgage, farmland	261,189	259,969
Mortgage, 1 to 4 family first liens	1,099,481	1,114,737
Mortgage, 1 to 4 family junior liens	135,900	135,529
Mortgage, multi-family	455,797	435,222
Mortgage, commercial	461,910	386,712
Loans to individuals	34,301	37,600
Total financial instrument assets	3,233,698	3,198,971
Nonrecurring Basis
Loans
Agricultural	0	0
Commercial and financial	337	1,044
Real Estate:
Construction, 1 to 4 family residential	1,216	5,235
Construction, land development and commercial	0	2,755
Mortgage, farmland	1,035	0
Mortgage, 1 to 4 family first liens	1,157	1,518
Mortgage, 1 to 4 family junior liens	0	0
Mortgage, multi-family	52	0
Mortgage, commercial	0	1,911
Loans to individuals	0	0
Foreclosed assets	0	0
Total financial instrument assets	3,797	12,463
Nonrecurring Basis | Readily Available Market Prices
Loans
Agricultural	0	0
Commercial and financial	0	0
Real Estate:
Construction, 1 to 4 family residential	0	0
Construction, land development and commercial	0	0
Mortgage, farmland	0	0
Mortgage, 1 to 4 family first liens	0	0
Mortgage, 1 to 4 family junior liens	0	0
Mortgage, multi-family	0	0
Mortgage, commercial	0	0
Loans to individuals	0	0
Foreclosed assets	0	0
Total financial instrument assets	0	0
Nonrecurring Basis | Observable Market Prices
Loans
Agricultural	0	0
Commercial and financial	0	0
Real Estate:
Construction, 1 to 4 family residential	0	0
Construction, land development and commercial	0	0
Mortgage, farmland	0	0
Mortgage, 1 to 4 family first liens	0	0
Mortgage, 1 to 4 family junior liens	0	0
Mortgage, multi-family	0	0
Mortgage, commercial	0	0
Loans to individuals	0	0
Foreclosed assets	0	0
Total financial instrument assets	0	0
Nonrecurring Basis | Company Determined Market Prices
Loans
Agricultural	0	0
Commercial and financial	337	1,044
Real Estate:
Construction, 1 to 4 family residential	1,216	5,235
Construction, land development and commercial	0	2,755
Mortgage, farmland	1,035	0
Mortgage, 1 to 4 family first liens	1,157	1,518
Mortgage, 1 to 4 family junior liens	0	0
Mortgage, multi-family	52	0
Mortgage, commercial	0	1,911
Loans to individuals	0	0
Foreclosed assets	0	0
Total financial instrument assets	$ 3,797	$ 12,463

Stock Repurchase Program (Detai

Stock Repurchase Program (Details) - $ / shares	3 Months Ended		9 Months Ended		230 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Aug. 09, 2022	Jul. 26, 2005
Equity [Abstract]
Maximum number of share authorized to repurchase under the program (in shares)							1,500,000
Number of additional share authorized to repurchase under the program (in shares)						750,000
Common stock purchased during the period (in shares)	86,671	27,699	162,782	87,497	1,791,113
Average price per share (in dollars per share)	$ 69.08

Commitments and Contingencies_2

Commitments and Contingencies (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
State and political subdivisions
Concentration Risk [Line Items]
Investment in securities issued by state and political subdivisions within the state of Iowa	$ 127,750
Home equity loans
Firm loan commitments and unused portion of lines of credit [Abstract]
Total financial instrument liabilities with off-balance-sheet risk	85,062	$ 84,939
Credit cards
Firm loan commitments and unused portion of lines of credit [Abstract]
Total financial instrument liabilities with off-balance-sheet risk	75,827	73,677
Commercial, real estate and home construction
Firm loan commitments and unused portion of lines of credit [Abstract]
Total financial instrument liabilities with off-balance-sheet risk	145,659	245,208
Commercial lines and real estate purchase loans
Firm loan commitments and unused portion of lines of credit [Abstract]
Total financial instrument liabilities with off-balance-sheet risk	286,915	282,037
Outstanding letters of credit
Firm loan commitments and unused portion of lines of credit [Abstract]
Total financial instrument liabilities with off-balance-sheet risk	$ 11,642	$ 7,654

Income Taxes (Details)

Income Taxes (Details) - USD ($)	9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Income Tax Examination [Line Items]
Unrecognized tax benefits	$ 0		$ 0
Interest or penalties on unrecognized tax benefits	0		$ 0
Increase in unrecognized tax benefits is reasonably possible	$ 0
Effective tax rate	20.92%	21.16%
Internal Revenue Service (IRS)
Income Tax Examination [Line Items]
Income tax examination, years under examination	December 31, 2023 2022, and 2021
State and Local Jurisdiction
Income Tax Examination [Line Items]
Income tax examination, years under examination	December 31, 2023, 2022, and 2021

Derivative Financial Instrume_3

Derivative Financial Instruments - Narrative (Details) - Designated as Hedging Instrument - Interest rate swap - Cash Flow Hedging $ in Thousands	May 15, 2025	Sep. 30, 2024 USD ($)	Dec. 31, 2023 USD ($)	Nov. 28, 2023 derivative
Derivatives, Fair Value [Line Items]
Number of interest rate swaps held | derivative				1
Subsequent Event
Derivatives, Fair Value [Line Items]
Maturity date	May 15, 2025
Asset Pledged as Collateral | U.S. Treasury
Derivatives, Fair Value [Line Items]
Derivative, fair value of collateral | $		$ 250	$ 500

Derivative Financial Instrume_4

Derivative Financial Instruments - Balance Sheet Category and Fair Value for Cash Flow Hedges (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Derivatives, Fair Value [Line Items]
Derivative Liability, Statement of Financial Position [Extensible Enumeration]	Other liabilities	Other liabilities
Designated as Hedging Instrument | Interest rate swap | Cash Flow Hedging
Derivatives, Fair Value [Line Items]
Notional Amount	$ 33,500	$ 2,100
Fair Value	$ (200)	$ (233)

Derivative Financial Instrume_5

Derivative Financial Instruments - Losses Recognized for Cash Flow Hedges (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Gain (Loss) Recognized in Other Comprehensive Income, Net [Abstract]
Recognized in Other Comprehensive Loss, Amount of Gain (Loss)	$ (305)	$ 0	$ 34	$ 0
Designated as Hedging Instrument | Interest rate swap | Cash Flow Hedging
Gain (Loss) Recognized in Other Comprehensive Income, Net [Abstract]
Recognized in Other Comprehensive Loss, Amount of Gain (Loss)			25		$ (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		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		$ 0

Borrowings (Details)

Borrowings (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Short-Term Debt [Line Items]
Federal funds purchased, interest rate	5.16%
Federal funds purchased	$ 103,670	$ 0
Short-Term Debt	322,670	219,000
Advance from Federal Home Loan Bank	155,400	296,648
Stock of Federal Home Loan Bank	14,271	15,746
Federal Home Loan Bank, advances, general debt obligations, disclosures, collateral pledged	1,045,920	1,078,910
Federal home loan bank advances, due 2024
Short-Term Debt [Line Items]
Federal Home Loan Bank borrowings	$ 70,500	296,648
Federal home loan bank advances, due 2024 | Minimum
Short-Term Debt [Line Items]
Federal Home Loan Bank borrowings, interest rate	5.26%
Federal home loan bank advances, due 2024 | Maximum
Short-Term Debt [Line Items]
Federal Home Loan Bank borrowings, interest rate	5.34%
Federal home loan bank advances, due 2025
Short-Term Debt [Line Items]
Federal Home Loan Bank borrowings	$ 44,900	0
Federal home loan bank advances, due 2025 | Minimum
Short-Term Debt [Line Items]
Federal Home Loan Bank borrowings, interest rate	4.97%
Federal home loan bank advances, due 2025 | Maximum
Short-Term Debt [Line Items]
Federal Home Loan Bank borrowings, interest rate	5.31%
Federal home loan bank advances, due 2027
Short-Term Debt [Line Items]
Federal Home Loan Bank borrowings	$ 40,000	0
Federal home loan bank advances, due 2027 | Minimum
Short-Term Debt [Line Items]
Federal Home Loan Bank borrowings, interest rate	3.87%
Federal home loan bank advances, due 2027 | Maximum
Short-Term Debt [Line Items]
Federal Home Loan Bank borrowings, interest rate	4.58%
Federal Funds Purchased
Short-Term Debt [Line Items]
Debt, unused borrowing capacity	$ 175,000
Federal reserve bank discount window
Short-Term Debt [Line Items]
Debt, unused borrowing capacity	$ 100,000
Federal Reserve Bank Advances | Bank Term Funding Program
Short-Term Debt [Line Items]
Bank Term Funding Program, interest rate	4.76%
Short-Term Debt	$ 219,000	$ 219,000