Isabella Bank (ISBA) 10-Q 28 Jul 23 2023 Q2 Quarterly report Financial data

Cover Page

Cover Page - shares	6 Months Ended
	Jun. 30, 2023	Jul. 27, 2023
Cover [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Jun. 30, 2023
Document Transition Report	false
Entity File Number	0-18415
Entity Registrant Name	Isabella Bank Corp
Entity Incorporation, State or Country Code	MI
Entity Tax Identification Number	38-2830092
Entity Address, Address Line One	401 N. Main St
Entity Address, City or Town	Mt. Pleasant
Entity Address, State or Province	MI
Entity Address, Postal Zip Code	48858
City Area Code	989
Local Phone Number	772-9471
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		7,497,293
Current Fiscal Year End Date	--12-31
Entity Central Index Key	0000842517
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	Q2
Amendment Flag	false

Interim Condensed Consolidated

Interim Condensed Consolidated Balance Sheets (Unaudited) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Cash and cash equivalents
Cash and demand deposits due from banks	$ 25,584	$ 27,420
Interest bearing balances due from banks	4,296	11,504
Total cash and cash equivalents	29,880	38,924
Debt Securities, Available-for-sale	530,497	580,481
Loans Receivable Held-for-sale, Amount	362	379
Loans
Loans and Leases Receivable, Gross	1,334,402	1,264,173
Less allowance for loan losses	12,833	9,850
Net loans	1,321,569	1,254,323
Premises and equipment	26,383	25,553
Corporate owned life insurance	33,433	32,988
Equity securities without readily determinable fair values	15,746	15,746
Goodwill and other intangible assets	48,285	48,287
Interest Receivable and Other Assets	36,293	33,586
TOTAL ASSETS	2,042,448	2,030,267
Deposits
Noninterest bearing	458,845	494,346
NOW accounts	335,922	372,155
Certificates of deposit under $250 and other savings	824,272	810,642
Certificates of deposit over $250	95,909	67,132
Total deposits	1,714,948	1,744,275
Debt Instruments [Abstract]
Federal Funds Purchased and Securities Sold under Agreements to Repurchase	37,102	57,771
Federal Home Loan Bank Advances	55,000	0
Subordinated Debt	29,290	29,245
Borrowed funds	121,392	87,016
Accrued interest payable and other liabilities	17,677	12,766
Total liabilities	$ 1,854,017	$ 1,844,057
Deferred Compensation Arrangement with Individual, Common Stock Reserved for Future Issuance	195,217	154,879
Common Stock, Shares Authorized	7,496,826	7,559,421
Common Stock, Shares Authorized	15,000,000
Shareholders' equity
Common stock — no par value 15,000,000 shares authorized	$ 126,278	$ 128,651
Shares to be issued for deferred compensation obligations	5,395	5,005
Retained earnings	93,175	89,748
Accumulated other comprehensive income	(36,417)	(37,194)
Total shareholders' equity	188,431	186,210
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	$ 2,042,448	$ 2,030,267

Interim Condensed Consolidate_2

Interim Condensed Consolidated Balance Sheets (Unaudited) (Parenthetical) - shares	Jun. 30, 2023	Dec. 31, 2022
Statement of Financial Position [Abstract]
Common stock, shares authorized	15,000,000
Common stock, shares issued	7,496,826	7,559,421
Common stock, shares held in Rabbi Trust	195,217	154,879

Interim Condensed Consolidate_3

Interim Condensed Consolidated Statements of Income (Unaudited) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Interest income
Loans, including fees	$ 15,931	$ 13,179	$ 30,820	$ 25,557
AFS securities
Taxable	2,382	2,027	4,884	3,642
Nontaxable	665	704	1,383	1,364
Federal funds sold and other	517	192	1,003	301
Total interest income	19,495	16,102	38,090	30,864
Interest expense
Deposits	4,109	854	6,938	1,790
Interest Expense, Federal Funds Purchased and Securities Sold under Agreements to Repurchase	171	8	320	17
Interest Expense Federal Home Loan Bank Advances	270	47	270	119
Interest Expense, Subordinated Notes and Debentures	266	266	532	532
Total interest expense	4,816	1,175	8,060	2,458
Net interest income	14,679	14,927	30,030	28,406
Provision for loan losses	196	485	237	522
Net interest income after provision for loan losses	14,483	14,442	29,793	27,884
Noninterest income
Noninterest Income, Service Charges and Fees	2,047	2,284	4,025	4,493
Noninterest Income Investment and Trust Advisory Fees	981	784	1,767	1,538
Earnings on corporate owned life insurance policies	226	222	452	432
Net gain on sale of mortgage loans	56	170	123	394
Other	294	135	530	285
Total noninterest income	3,604	3,595	6,897	7,142
Noninterest expenses
Compensation and benefits	6,561	6,037	13,150	12,111
Furniture and equipment	1,613	1,442	3,210	2,892
Occupancy	993	929	1,998	1,895
Other	3,372	3,253	6,379	6,083
Total noninterest expenses	12,539	11,661	24,737	22,981
Income before federal income tax expense	5,548	6,376	11,953	12,045
Federal Income Tax Expense (Benefit), Continuing Operations	918	1,081	2,002	2,016
NET INCOME	$ 4,630	$ 5,295	$ 9,951	$ 10,029
Earnings per share
Basic (in dollars per share)	$ 0.62	$ 0.70	$ 1.32	$ 1.33
Diluted (in dollars per share)	0.61	0.69	1.31	1.31
Cash dividends per basic share (in dollars per share)	$ 0.28	$ 0.27	$ 0.56	$ 0.54

Interim Condensed Consolidate_4

Interim Condensed Consolidated Statements of Comprehensive Income (Loss) (Unaudited) - USD ($) $ in Thousands		3 Months Ended		6 Months Ended
		Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Statement of Comprehensive Income [Abstract]
NET INCOME		$ 4,630	$ 5,295	$ 9,951	$ 10,029
Unrealized gains (losses) on AFS securities
Unrealized gains (losses) on AFS securities arising during the period		7,638	10,670	(972)	33,598
Other Comprehensive Income (Loss), Reclassification Adjustment from AOCI for Sale of Securities, before Tax		(66)	0	(67)	0
Tax effect	[1]	1,601	2,163	(128)	6,899
Unrealized gains (losses) on AFS securities, net of tax		(6,103)	(8,507)	777	(26,699)
Comprehensive income (loss)		$ (1,473)	$ (3,212)	$ 10,728	$ (16,670)
[1]See “Note 9 – Accumulated Other Comprehensive Income” for tax effect reconciliation.

Interim Condensed Consolidate_5

Interim Condensed Consolidated Statements of Changes in Shareholders' Equity (Unaudited) - USD ($) $ in Thousands	Total	Accounting Standards Update 2016-13	Common Stock	Shares to be Issued for Deferred Compensation Obligations	Retained Earnings	Retained Earnings Accounting Standards Update 2016-13	Accumulated Other Comprehensive Income (Loss)	Additional Paid-in Capital
Beginning balances at Dec. 31, 2021	$ 211,048		$ 129,052	$ 4,545	$ 75,592		$ 1,859
Beginning balances, shares at Dec. 31, 2021			7,532,641
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Comprehensive income (loss)	(16,670)				10,029		(26,699)
Issuance of common stock	907		$ 907
Issuance of common stock, shares			36,238
Common stock transferred from the Rabbi Trust to satisfy deferred compensation obligations	0		$ (3)	3
Share based payment awards under equity compensation plan	249			249
APIC, Share-based Payment Arrangement, Other, Increase for Cost Recognition	77							$ 77
Common stock purchased for deferred compensation obligations	(527)		(527)
Common stock repurchased pursuant to publicly announced repurchase plan	(397)		$ (397)
Common stock repurchased pursuant to publicly announced repurchase plan, shares			(15,766)
Cash dividends	(4,007)				(4,007)
Ending balances at Jun. 30, 2022	190,680		$ 129,115	4,791	81,614		(24,840)
Ending balances, shares at Jun. 30, 2022			7,553,113
Beginning balances at Dec. 31, 2022	186,210		$ 128,651	5,005	89,748		(37,194)
Beginning balances, shares at Dec. 31, 2022			7,559,421
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Comprehensive income (loss)	10,728				9,951		777
Issuance of common stock	846		$ 846
Issuance of common stock, shares			37,983
Common stock transferred from the Rabbi Trust to satisfy deferred compensation obligations	0		$ (38)	38
Share based payment awards under equity compensation plan	428			428
APIC, Share-based Payment Arrangement, Other, Increase for Cost Recognition	128							$ 128
Common stock purchased for deferred compensation obligations	(976)		(976)
Common stock repurchased pursuant to publicly announced repurchase plan	(2,409)		$ (2,409)
Common stock repurchased pursuant to publicly announced repurchase plan, shares			(100,578)
Cash dividends	(4,107)				(4,107)
Ending balances at Jun. 30, 2023	$ 188,431		$ 126,278	$ 5,395	$ 93,175		$ (36,417)
Ending balances, shares at Jun. 30, 2023			7,496,826
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stockholders' Equity, Other		$ (2,417)				$ (2,417)

Interim Condensed Consolidate_6

Interim Condensed Consolidated Statements of Changes in Shareholders' Equity (Unaudited) (Parenthetical) - $ / shares	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Statement of Stockholders' Equity [Abstract]
Cash dividends per share (in dollars per share)	$ 0.28	$ 0.27	$ 0.56	$ 0.54

Interim Condensed Consolidate_7

Interim Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Statement of Cash Flows [Abstract]
Interest Paid, Excluding Capitalized Interest, Operating Activities	$ 7,715	$ 2,530
OPERATING ACTIVITIES
NET INCOME	9,951	10,029
Reconciliation of net income to net cash provided by operating activities:
Provision for loan losses	237	522
Depreciation	994	1,077
Amortization of OMSR	77	55
Amortization of acquisition intangibles	2	8
Amortization of Debt Issuance Costs	45	45
Net amortization of AFS securities	745	1,080
Debt Securities, Available-for-sale, Realized Gain (Loss)	(67)	0
Net gain on sale of mortgage loans	(123)	(394)
Mortgage Servicing Rights (MSR) Impairment (Recovery)	0	(532)
Bank Owned Life Insurance Income, Net of Expense	445	411
Other Real Estate, Foreclosed Assets, and Repossessed Assets, Valuation Adjustments	75	4
Bank Owned Life Insurance Income, From Policy Redemption	0	(57)
Payments for Origination of Mortgage Loans Held-for-sale	(3,719)	(12,708)
Proceeds from Sale of Mortgage Loans Held-for-sale	3,859	13,931
Net changes in operating assets and liabilities which provided (used) cash:
Accrued interest receivable and other assets	2,696	1,848
Accrued interest payable and other liabilities	208	(35)
Net cash provided by (used in) operating activities	14,941	14,780
Activity in AFS securities
Proceeds from Sale of Debt Securities, Available-for-sale	18,089	0
Maturities and calls	38,288	37,833
Purchases	(6,166)	(139,500)
Net loan principal (originations) collections	(70,397)	29,099
Proceeds from sales of foreclosed assets	279	77
Purchases of premises and equipment	(1,824)	(827)
Proceeds from Life Insurance Policy	0	388
Proceeds from Sale of Federal Home Loan Bank Stock	0	2,288
Payments to Acquire Other Investments	(612)	(39)
Net cash provided by (used in) investing activities	(22,343)	(70,681)
FINANCING ACTIVITIES
Net increase (decrease) in deposits	(29,327)	49,527
Increase in other borrowed funds	(20,669)	(2,915)
Increase (Decrease) in Loans from Federal Home Loan Banks	55,000	(10,000)
Cash dividends paid on common stock	(4,107)	(4,007)
Proceeds from issuance of common stock	846	907
Common stock repurchased	(2,409)	(397)
Common stock purchased for deferred compensation obligations	(976)	(527)
Increase (decrease) in cash and cash equivalents	(9,044)	(23,313)
Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents	29,880	82,017
Cash and cash equivalents at beginning of period	38,924
Cash and cash equivalents at end of period	29,880
Net cash provided by (used in) financing activities	(1,642)	32,588
SUPPLEMENTAL CASH FLOWS INFORMATION:
Federal income taxes paid	1,400	1,200
SUPPLEMENTAL NONCASH INFORMATION:
Transfers of loans to foreclosed assets	170	103
Investment of low income housing tax credits, non cash component	5,000	0
Condensed Cash Flow Statements, Captions [Line Items]
Debt Securities, Available-for-sale, Realized Gain (Loss)	67	0
Proceeds from Sale of Debt Securities, Available-for-sale	18,089	0
Isabella Bank Corporation and Related Companies Deferred Compensation Plan for Directors
Reconciliation of net income to net cash provided by operating activities:
Share-based Payment Arrangement, Noncash Expense	428	249
Condensed Cash Flow Statements, Captions [Line Items]
Share-based payment awards	$ 428	$ 249

Parent Company Only Financial I

Parent Company Only Financial Information	6 Months Ended
	Jun. 30, 2023
Condensed Financial Information Disclosure [Abstract]
Parent Company Only Financial Information	Parent Company Only Financial Information Interim Condensed Balance Sheets June 30 December 31 ASSETS Cash on deposit at the Bank $ 14,158 $ 8,525 Investments in subsidiaries 154,405 158,125 Premises and equipment 1,164 1,171 Other assets 48,059 47,922 TOTAL ASSETS $ 217,786 $ 215,743 LIABILITIES AND SHAREHOLDERS’ EQUITY Subordinated debt, net of unamortized issuance costs $ 29,290 $ 29,245 Other liabilities 65 288 Shareholders' equity 188,431 186,210 TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY $ 217,786 $ 215,743 Interim Condensed Statements of Income Three Months Ended Six Months Ended 2023 2022 2023 2022 Income Dividends from subsidiaries $ 8,333 $ 1,000 $ 13,333 $ 1,800 Interest income 25 2 47 5 Other income 3 3 6 7 Total income 8,361 1,005 13,386 1,812 Expenses Interest expense 266 266 532 532 Management fee 238 225 476 450 Audit, consulting, and legal fees 169 156 288 276 Director fees 112 99 223 205 Other 89 101 180 173 Total expenses 874 847 1,699 1,636 Income before income tax benefit and equity in undistributed earnings of subsidiaries 7,487 158 11,687 176 Federal income tax benefit 175 177 343 340 Income before equity in undistributed earnings of subsidiaries 7,662 335 12,030 516 Undistributed earnings of subsidiaries (3,032) 4,960 (2,079) 9,513 Net income $ 4,630 $ 5,295 $ 9,951 $ 10,029 Interim Condensed Statements of Cash Flows Six Months Ended 2023 2022 Operating activities Net income $ 9,951 $ 10,029 Adjustments to reconcile net income to cash provided by operations Undistributed earnings of subsidiaries 2,079 (9,513) Share-based payment awards under the Directors Plan 428 249 Share-based payment awards under the RSP 128 77 Amortization of subordinated debt issuance costs 45 45 Depreciation 25 26 Changes in operating assets and liabilities which provided (used) cash Other assets (137) 1,275 Other liabilities (223) (51) Net cash provided by (used in) operating activities 12,296 2,137 Investing activities Net sales (purchases) of premises and equipment (17) — Net cash provided by (used in) investing activities (17) — Financing activities Cash dividends paid on common stock (4,107) (4,007) Proceeds from the issuance of common stock 846 907 Common stock repurchased (2,409) (397) Common stock purchased for deferred compensation obligations (976) (527) Net cash provided by (used in) financing activities (6,646) (4,024) Increase (decrease) in cash and cash equivalents 5,633 (1,887) Cash and cash equivalents at beginning of period 8,525 11,535 Cash and cash equivalents at end of period $ 14,158 $ 9,648

Parent Company Only Financial_2

Parent Company Only Financial Information	6 Months Ended
	Jun. 30, 2023
Condensed Financial Information Disclosure [Abstract]
Interim Condensed Balance Sheets	Interim Condensed Balance Sheets June 30 December 31 ASSETS Cash on deposit at the Bank $ 14,158 $ 8,525 Investments in subsidiaries 154,405 158,125 Premises and equipment 1,164 1,171 Other assets 48,059 47,922 TOTAL ASSETS $ 217,786 $ 215,743 LIABILITIES AND SHAREHOLDERS’ EQUITY Subordinated debt, net of unamortized issuance costs $ 29,290 $ 29,245 Other liabilities 65 288 Shareholders' equity 188,431 186,210 TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY $ 217,786 $ 215,743
Interim Condensed Statements of Income	Interim Condensed Statements of Income Three Months Ended Six Months Ended 2023 2022 2023 2022 Income Dividends from subsidiaries $ 8,333 $ 1,000 $ 13,333 $ 1,800 Interest income 25 2 47 5 Other income 3 3 6 7 Total income 8,361 1,005 13,386 1,812 Expenses Interest expense 266 266 532 532 Management fee 238 225 476 450 Audit, consulting, and legal fees 169 156 288 276 Director fees 112 99 223 205 Other 89 101 180 173 Total expenses 874 847 1,699 1,636 Income before income tax benefit and equity in undistributed earnings of subsidiaries 7,487 158 11,687 176 Federal income tax benefit 175 177 343 340 Income before equity in undistributed earnings of subsidiaries 7,662 335 12,030 516 Undistributed earnings of subsidiaries (3,032) 4,960 (2,079) 9,513 Net income $ 4,630 $ 5,295 $ 9,951 $ 10,029
Interim Condensed Statements of Cash Flows	Interim Condensed Statements of Cash Flows Six Months Ended 2023 2022 Operating activities Net income $ 9,951 $ 10,029 Adjustments to reconcile net income to cash provided by operations Undistributed earnings of subsidiaries 2,079 (9,513) Share-based payment awards under the Directors Plan 428 249 Share-based payment awards under the RSP 128 77 Amortization of subordinated debt issuance costs 45 45 Depreciation 25 26 Changes in operating assets and liabilities which provided (used) cash Other assets (137) 1,275 Other liabilities (223) (51) Net cash provided by (used in) operating activities 12,296 2,137 Investing activities Net sales (purchases) of premises and equipment (17) — Net cash provided by (used in) investing activities (17) — Financing activities Cash dividends paid on common stock (4,107) (4,007) Proceeds from the issuance of common stock 846 907 Common stock repurchased (2,409) (397) Common stock purchased for deferred compensation obligations (976) (527) Net cash provided by (used in) financing activities (6,646) (4,024) Increase (decrease) in cash and cash equivalents 5,633 (1,887) Cash and cash equivalents at beginning of period 8,525 11,535 Cash and cash equivalents at end of period $ 14,158 $ 9,648

Accumulated Other Comprehensive

Accumulated Other Comprehensive Income (Loss) (Components of unrealized holding gains on AFS securities) - USD ($) $ in Thousands		3 Months Ended		6 Months Ended
		Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Accumulated Other Comprehensive Income (Loss) [Line Items]
Unrealized gains (losses) on AFS securities arising during the period		$ (7,638)	$ (10,670)	$ 972	$ (33,598)
Other Comprehensive Income (Loss), Reclassification Adjustment from AOCI for Sale of Securities, before Tax		66	0	67	0
Tax effect	[1]	1,601	2,163	(128)	6,899
Unrealized gains (losses), net of tax		(6,103)	(8,507)	777	(26,699)
Unrealized Holding Gains (Losses) on AFS Securities [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Unrealized gains (losses) on AFS securities arising during the period		(7,638)	(10,670)	972	(33,598)
Other Comprehensive Income (Loss), Reclassification Adjustment from AOCI for Sale of Securities, before Tax		(66)	0	(67)	0
OCI, Debt Securities, Available-for-Sale, Gain (Loss), after Adjustment, before Tax		(7,704)	(10,670)	905	(33,598)
Tax effect		1,601	2,163	(128)	6,899
Unrealized gains (losses), net of tax		(6,103)	(8,507)	777	(26,699)
Unrealized Holding Gains (Losses) on AFS Securities [Member] | Auction Rate Money Market Preferred and Preferred Stocks [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Unrealized gains (losses) on AFS securities arising during the period		(79)	(370)	295	(745)
Other Comprehensive Income (Loss), Reclassification Adjustment from AOCI for Sale of Securities, before Tax		0	0	0	0
OCI, Debt Securities, Available-for-Sale, Gain (Loss), after Adjustment, before Tax		(79)	(370)	295	(745)
Tax effect		0	0	0	0
Unrealized gains (losses), net of tax		(79)	(370)	295	(745)
Unrealized Holding Gains (Losses) on AFS Securities [Member] | All Other AFS Securities [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Unrealized gains (losses) on AFS securities arising during the period		(7,559)	(10,300)	677	(32,853)
Other Comprehensive Income (Loss), Reclassification Adjustment from AOCI for Sale of Securities, before Tax		(66)	0	(67)	0
OCI, Debt Securities, Available-for-Sale, Gain (Loss), after Adjustment, before Tax		(7,625)	(10,300)	610	(32,853)
Tax effect		1,601	2,163	(128)	6,899
Unrealized gains (losses), net of tax		(6,024)	(8,137)	482	(25,954)
Accumulated Defined Benefit Plans Adjustment [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Unrealized gains (losses), net of tax		$ 0	$ 0	$ 0	$ 0
[1]See “Note 9 – Accumulated Other Comprehensive Income” for tax effect reconciliation.

Parent Company Only Financial_3

Parent Company Only Financial Information (Interim Condensed Balance Sheets) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
ASSETS
Premises and equipment	$ 26,383	$ 25,553
TOTAL ASSETS	2,042,448	2,030,267
LIABILITIES AND SHAREHOLDERS' EQUITY
Subordinated Debt	29,290	29,245
Shareholders' equity	188,431	186,210
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	2,042,448	2,030,267
Parent Company [Member]
ASSETS
Cash on deposit at subsidiary Bank	14,158	8,525
Investments in subsidiaries	154,405	158,125
Premises and equipment	1,164	1,171
Other assets	48,059	47,922
TOTAL ASSETS	217,786	215,743
LIABILITIES AND SHAREHOLDERS' EQUITY
Subordinated Debt	29,290	29,245
Other liabilities	65	288
Shareholders' equity	188,431	186,210
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	$ 217,786	$ 215,743

Parent Company Only Financial_4

Parent Company Only Financial Information (Interim Condensed Statements of Income) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Expenses
Interest Expense	$ 4,816	$ 1,175	$ 8,060	$ 2,458
Occupancy and equipment	993	929	1,998	1,895
Professional Fees	557	605	1,092	1,154
Noninterest Expense Directors Fees	198	187	402	388
Other	3,372	3,253	6,379	6,083
Federal income tax benefit	(918)	(1,081)	(2,002)	(2,016)
NET INCOME	4,630	5,295	9,951	10,029
Parent Company [Member]
Income
Dividends from subsidiaries	8,333	1,000	13,333	1,800
Interest income	25	2	47	5
Management fee and other	3	3	6	7
Total income	8,361	1,005	13,386	1,812
Expenses
Interest Expense	266	266	532	532
Management Fee Expense	238	225	476	450
Professional Fees	169	156	288	276
Noninterest Expense Directors Fees	112	99	223	205
Other	89	101	180	173
Total expenses	874	847	1,699	1,636
Income before income tax benefit and equity in undistributed earnings of subsidiaries	7,487	158	11,687	176
Federal income tax benefit	175	177	343	340
Income before equity in undistributed earnings of subsidiaries	7,662	335	12,030	516
Income (Loss) from Subsidiaries, Net of Tax	(3,032)	4,960	(2,079)	9,513
NET INCOME	$ 4,630	$ 5,295	$ 9,951	$ 10,029

Parent Company Only Financial_5

Parent Company Only Financial Information (Interim Condensed Statements of Cash Flows) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Operating activities
NET INCOME	$ 9,951	$ 10,029
Adjustments to reconcile net income to cash provided by operations
Depreciation	994	1,077
Changes in operating assets and liabilities which used cash
Accrued interest receivable and other assets	2,696	1,848
Accrued interest and other liabilities	208	(35)
Net cash provided by (used in) operating activities	14,941	14,780
Payments to Acquire Property, Plant, and Equipment	(1,824)	(827)
Investing activities
Net cash provided by (used in) investing activities	(22,343)	(70,681)
Financing activities
Cash dividends paid on common stock	(4,107)	(4,007)
Proceeds from the issuance of common stock	846	907
Common stock repurchased	(2,409)	(397)
Common stock purchased for deferred compensation obligations	(976)	(527)
Net cash provided by (used in) financing activities	(1,642)	32,588
Increase (decrease) in cash and cash equivalents	(9,044)	(23,313)
Cash and cash equivalents at beginning of period	38,924	105,330
Cash and cash equivalents at end of period	29,880	82,017
Amortization of Debt Issuance Costs	45	45
Isabella Bank Corporation Restricted Stock Plan
Adjustments to reconcile net income to cash provided by operations
Share-based payment awards	128	77
Isabella Bank Corporation and Related Companies Deferred Compensation Plan for Directors
Adjustments to reconcile net income to cash provided by operations
Share-based payment awards	428	249
Parent Company [Member]
Operating activities
NET INCOME	9,951	10,029
Adjustments to reconcile net income to cash provided by operations
Undistributed earnings of subsidiaries	2,079	(9,513)
Depreciation	25	26
Changes in operating assets and liabilities which used cash
Accrued interest receivable and other assets	(137)	1,275
Accrued interest and other liabilities	(223)	(51)
Net cash provided by (used in) operating activities	12,296	2,137
Payments to Acquire Property, Plant, and Equipment	(17)	0
Investing activities
Net cash provided by (used in) investing activities	(17)	0
Financing activities
Cash dividends paid on common stock	(4,107)	(4,007)
Proceeds from the issuance of common stock	846	907
Common stock repurchased	(2,409)	(397)
Common stock purchased for deferred compensation obligations	(976)	(527)
Net cash provided by (used in) financing activities	(6,646)	(4,024)
Increase (decrease) in cash and cash equivalents	5,633	(1,887)
Cash and cash equivalents at beginning of period	8,525	11,535
Cash and cash equivalents at end of period	14,158	9,648
Amortization of Debt Issuance Costs	45	45
Parent Company [Member] | Isabella Bank Corporation Restricted Stock Plan
Adjustments to reconcile net income to cash provided by operations
Share-based payment awards	128	77
Parent Company [Member] | Isabella Bank Corporation and Related Companies Deferred Compensation Plan for Directors
Adjustments to reconcile net income to cash provided by operations
Share-based payment awards	$ 428	$ 249

Basis of Presentation

Basis of Presentation	6 Months Ended
	Jun. 30, 2023
Accounting Policies [Abstract]
Basis of Presentation	Significant Accounting Policies Basis of Presentation and Consolidation: The consolidated financial statements include the accounts of Isabella Bank Corporation, a financial services holding company, and its wholly owned subsidiary, Isabella Bank. All intercompany balances and accounts have been eliminated in consolidation. References to “the Corporation”, “Isabella”, “we”, “our”, “us”, and similar terms refer to the consolidated entity consisting of Isabella Bank Corporation and its subsidiary. References to Isabella Bank or “the Bank” refers to Isabella Bank Corporation’s subsidiary, Isabella Bank. The accompanying unaudited interim condensed consolidated financial statements have been prepared in accordance with GAAP for interim financial information and with the instructions to Form 10-Q and Article 10 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by GAAP for complete financial statements. In our opinion, all adjustments considered necessary for a fair presentation have been included. Operating results for the three and six-month periods ended June 30, 2023 are not necessarily indicative of the results that may be expected for the year ending December 31, 2023. For further information, refer to our Annual Report on Form 10-K for the year ended December 31, 2022. Use of Estimates: In preparing consolidated financial statements in conformity with accounting principles generally accepted in the United States of America, we make estimates and assumptions that affect the reported amounts of assets and liabilities as of the date of the consolidated balance sheet and reported amounts of revenues and expenses during the reporting year. Actual results could differ from those estimates. Material estimates that are particularly susceptible to significant change in the near term relate to the determination of the ACL, the fair value of AFS investment securities, and the valuation of goodwill and other intangible assets. Accounting Changes and Reclassifications: Certain amounts reported in the interim 2022 consolidated financial statements have been reclassified to conform with the 2023 presentation. On January 1, 2023, we adopted ASU 2016-13, “Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments,” as subsequently updated for certain clarifications, targeted relief and codification improvements. ASC 326 updated the measurement for credit losses for AFS debt securities and assets measured at amortized cost, which includes loans, trade receivables, and any other financial assets with the contractual right to receive cash and requires enhanced disclosures related to the significant estimates and judgments used in estimating credit losses. Prior to ASU No. 2016-13, GAAP required an “incurred loss” methodology for recognizing credit losses that delayed recognition until it was probable a loss has been incurred. Under the incurred loss approach, entities were limited to a probable initial recognition threshold when credit losses were measured; an entity generally considered only past events and current conditions when measuring the incurred loss. We adopted ASC 326 using the modified retrospective method for all financial assets measured at amortized cost and off balance sheet credit exposures. Results for reporting periods beginning January 1, 2023 are presented under ASC 326, while prior period amounts continue to be reported in accordance with previously applicable GAAP and the accounting policies described in our Annual Report on Form 10-K for the year ended December 31, 2022. We recorded a net decrease to retained earnings of $2,417 as of January 1, 2023 for the cumulative effect of adopting ASC 326. We adopted ASC 326 using the prospective transition approach for AFS debt securities for which other-than-temporary impairment had been recognized prior to January 1, 2023. As a result, the amortized cost basis remains the same before and after the effective date of ASC 326. The effective interest rate on these debt securities was not changed. Amounts previously recognized in accumulated other comprehensive income as of January 1, 2023 relating to improvements in cash flows expected to be collected will be accreted into income over the remaining life of the asset. Recoveries of amounts previously written off relating to improvements in cash flows beginning January 1, 2023 will be recorded in earnings when received. The following table details the impact of the adoption of ASC 326: January 1, 2023 Pre-Adoption Impact of Post-Adoption Cumulative Loans: Commercial and industrial $ 860 $ (58) $ 802 $ 46 Commercial real estate 461 5,532 5,993 (4,370) Agricultural 577 (247) 330 195 Residential real estate 617 3,535 4,152 (2,793) Consumer 961 356 1,317 (281) Unallocated 6,374 (6,374) — 5,035 Total $ 9,850 $ 2,744 $ 12,594 $ (2,168) Off-balance-sheet credit exposures $ — $ 315 $ 315 $ (249) In connection with the adoption of ASC 326, we revised certain accounting policies and implemented certain accounting policy elections, which are provided below. All other accounting policies are materially the same as those discussed in Note 1 to the Consolidated Financial Statements included in our Annual Report on Form 10-K for the year ended December 31, 2022. AFS Securities: Purchases of investment securities are generally classified as AFS. However, we may elect to classify securities as either held to maturity or trading. Securities classified as AFS debt securities are recorded at fair value, with unrealized gains and losses, net of the effect of deferred income taxes, excluded from earnings and reported in other comprehensive income (loss). Included in AFS securities are auction rate money market preferred securities. These investments, for federal income tax purposes, have no federal income tax impact given the nature of the investments. Auction rate money market preferred securities are recorded at fair value, with unrealized gains and losses excluded from earnings and reported in other comprehensive income (loss). Purchase premiums and discounts are recognized in interest income using the interest method over the term of the securities. Realized gains and losses on the sale of AFS securities are determined using the specific identification method. ACL - AFS Securities: AFS securities are reviewed quarterly for possible credit impairment. In determining whether a credit-related impairment exists for debt securities, we assess whether: (a) we do not have the intent to sell the security; and (b) it is more likely than not we will not have to sell the security before recovery of its cost basis. If either of these conditions are met, any previously recognized allowances are charged-off and the security's amortized cost is written down to fair value through income. If these conditions are not met, the security is evaluated to determine whether the decline in fair value has resulted from credit losses or other factors. In order to determine the amount of the credit loss for a debt security, we calculate the recovery value by performing a discounted cash flow analysis based on the current cash flows and future cash flows we expect to recover. If the present value of cash flows expected to be collected is less than the amortized cost basis, a credit loss exists and an allowance for credit losses is recorded for the credit loss, limited by the amount that the fair value is less than the amortized cost basis. The amount of the impairment related to other risk factors is recognized as a component of other comprehensive income. Adjustments to the allowance are reported in the income statement as a provision for credit losses. We made an accounting policy election to exclude accrued interest receivable on AFS securities from the estimate of credit losses. AFS securities are charged-off against the allowance or, in the absence of any allowance, written down through income when deemed uncollectible by management, or when criteria regarding intent or requirement to sell is met. Loans: Loans that we have the intent and ability to hold for the foreseeable future or until maturity or payoff are reported at their outstanding principal balance adjusted for any charge-offs, the ACL, and any deferred fees or costs. Interest income on loans is accrued over the term of the loan based on the principal amount outstanding. Loan origination fees and certain direct loan origination costs are capitalized and recognized as a component of interest income over the term of the loan using the appropriate yield methods. The accrual of interest on agricultural, commercial and mortgage loans is discontinued at the time the loan is 90 days or more past due unless the credit is well secured and in the process of collection. Consumer loans are typically charged-off no later than 180 days past due. Past due status is based on contractual terms of the loan. In all cases, loans are placed in nonaccrual status or charged-off at an earlier date if collection of principal or interest is considered doubtful. For loans that are placed on nonaccrual status or charged-off, all interest accrued in the current calendar year, but not collected, is reversed against interest income while interest accrued in prior calendar years, but not collected is charged against the ACL. Interest income on loans in nonaccrual status is not recognized until qualifying for return to accrual status. Loans are returned to accrual status when all principal and interest amounts contractually due are brought current and future payments are reasonably assured. For loans not classified as nonaccrual, interest income continues to be accrued over the term of the loan based on the principal amount outstanding. ACL - Loans: The ACL on loans is calculated in accordance with ASC 326 and is deducted from the amortized cost basis of loans to present our best estimate of the net amount expected to be collected. The ACL is established through a provision for credit losses charged to earnings. Loan losses are charged against the allowance when we believe the uncollectability of the loan balance is confirmed. Subsequent recoveries, if any, are credited to the allowance. We made an accounting policy election to exclude accrued interest receivable on loans from the estimate of credit losses. We evaluate the ACL on a regular basis. Our periodic review of the collectability of loans considers historical experience, the nature and volume of the loan portfolio, adverse situations that may affect the borrower’s ability to repay, estimated value of any underlying collateral, prevailing economic conditions, and reasonable and supportable forecasts. This evaluation is inherently subjective as it requires estimates that are susceptible to significant revision as more information becomes available. The ACL consists of a general component and loans individually analyzed. The general component covers loans not specifically analyzed and is based on historical loss experience, current conditions, and reasonable and supportable forecasts. The general component also includes uncertainties that we believe could affect our estimate of probable losses based on qualitative factors. Loans in nonaccrual status are individually analyzed on a loan-by-loan basis. Loans evaluated individually are not included in the general, or pooled, component of the ACL. For collateralized loans, the loan's specific allowance is measured by the fair value of the collateral approach. The specific reserve is based on the fair value of the collateral, less costs to sell if foreclosure is probable, and an allowance is established when the collateral value is lower than the carrying value of the loan. When the discounted cash flow method is used to measure the loan's specific allowance, the effective interest rate is used to discount expected cash flows to incorporate expected prepayments. An allowance is established when the discounted cash flows are lower than the carrying value of the loan. Large groups of smaller-balance, homogeneous loans are collectively evaluated for measurement of an allowance. Off Balance Sheet Credit Related Financial Instruments: In the ordinary course of business, we have entered into commitments to extend credit, including commitments under credit card arrangements, commercial lines of credit, home equity lines of credit, commercial letters of credit, and standby letters of credit. Such financial instruments are recorded only when funded. In connection with these commitments, we established an allowance for credit losses related to off-balance-sheet credit exposures. The allowance, recorded in a liability account, is calculated in accordance with ASC 326 and represents expected credit losses over the contractual period for which we are exposed to credit risk resulting from a contractual obligation to extend credit. The estimate of expected credit losses considers both the likelihood that funding will occur and the amount expected to be funded over the estimated remaining life of the commitment. The likelihood and expected amount of funding are based on historical utilization rates. No allowance is recognized if we have the unconditional right to cancel the obligation. The allowance is reported as a component of accrued interest payable and other liabilities in our consolidated balance sheets. Adjustments to the allowance are reported in our income statement as a component of provision for credit losses.

AFS Securities

AFS Securities	6 Months Ended
	Jun. 30, 2023
Investments, Debt and Equity Securities [Abstract]
AFS Securities	AFS Securities The amortized cost and fair value of AFS securities, with gross unrealized gains and losses, are as follows at: June 30, 2023 Amortized Gross Gross Fair U.S. Treasury $ 231,421 $ — $ 22,068 $ 209,353 States and political subdivisions 99,231 757 4,746 95,242 Auction rate money market preferred 3,200 — 563 2,637 Mortgage-backed securities 38,731 — 3,199 35,532 Collateralized mortgage obligations 193,983 — 12,987 180,996 Corporate 8,150 — 1,413 6,737 Total $ 574,716 $ 757 $ 44,976 $ 530,497 December 31, 2022 Amortized Gross Gross Fair U.S. Treasury $ 231,622 $ — $ 22,921 $ 208,701 States and political subdivisions 122,023 392 4,903 117,512 Auction rate money market preferred 3,200 — 858 2,342 Mortgage-backed securities 42,309 — 3,239 39,070 Collateralized mortgage obligations 218,301 — 12,573 205,728 Corporate 8,150 — 1,022 7,128 Total $ 625,605 $ 392 $ 45,516 $ 580,481 The amortized cost and fair value of AFS securities by contractual maturity at June 30, 2023 are as follows: Maturing Securities with Variable Monthly Payments or Noncontractual Maturities Due in After One After Five After Total U.S. Treasury $ — $ 231,421 $ — $ — $ — $ 231,421 States and political subdivisions 13,548 32,194 20,956 32,533 — 99,231 Auction rate money market preferred — — — — 3,200 3,200 Mortgage-backed securities — — — — 38,731 38,731 Collateralized mortgage obligations — — — — 193,983 193,983 Corporate — — 8,150 — — 8,150 Total amortized cost $ 13,548 $ 263,615 $ 29,106 $ 32,533 $ 235,914 $ 574,716 Fair value $ 13,513 $ 241,669 $ 26,959 $ 29,191 $ 219,165 $ 530,497 Expected maturities for government sponsored enterprises and states and political subdivisions may differ from contractual maturities because issuers may have the right to call or prepay obligations. As the auction rate money market preferred investments have continual call dates, they are not reported by a specific maturity group. Because of their variable monthly payments, mortgage-backed securities and collateralized mortgage obligations are not reported by a specific maturity group. Approximately $146,000 of the amortized cost of the collateralized mortgage portfolio consist of agency commercial mortgage-backed securities with defined maturity dates of less than ten years. A summary of the sales activity of AFS securities is as follows for the: Three Months Ended Six Months Ended 2023 2022 2023 2022 Proceeds from sales of AFS securities $ 13,944 $ — $ 18,089 $ — Realized gains (losses) $ 66 $ — $ 67 $ — Applicable income tax expense (benefit) $ 14 $ — $ 14 $ — The following information pertains to AFS securities with gross unrealized losses at June 30, 2023 and December 31, 2022, aggregated by investment category and length of time that individual securities have been in a continuous loss position. June 30, 2023 Less Than Twelve Months Twelve Months or More Gross Fair Gross Fair Total U.S. Treasury $ — $ — $ 22,068 $ 209,353 $ 22,068 States and political subdivisions 242 16,972 4,504 38,371 4,746 Auction rate money market preferred — — 563 2,637 563 Mortgage-backed securities 68 1,358 3,131 34,174 3,199 Collateralized mortgage obligations 3,597 67,725 9,390 113,271 12,987 Corporate — — 1,413 6,737 1,413 Total $ 3,907 $ 86,055 $ 41,069 $ 404,543 $ 44,976 Number of securities in an unrealized loss position: 62 225 287 December 31, 2022 Less Than Twelve Months Twelve Months or More Gross Fair Gross Fair Total U.S. Treasury $ 1,388 $ 18,331 $ 21,533 $ 190,370 $ 22,921 States and political subdivisions 2,389 48,083 2,514 40,667 4,903 Auction rate money market preferred — — 858 2,342 858 Mortgage-backed securities 3,239 39,070 — — 3,239 Collateralized mortgage obligations 12,408 201,315 165 4,411 12,573 Corporate — — 1,022 7,128 1,022 Total $ 19,424 $ 306,799 $ 26,092 $ 244,918 $ 45,516 Number of securities in an unrealized loss position: 178 266 444 As of June 30, 2023, no allowance for credit losses has been recognized on AFS securities in an unrealized loss position, as management does not believe any of the securities are impaired due to reasons of credit quality. This is based on our analysis of the underlying risk characteristics, including credit ratings, and other qualitative factors related to our AFS securities and consideration of our historical credit loss experience and internal forecasts. The issuers of these securities continue to make timely principal and interest payments under the contractual terms of the securities. Furthermore, management does not have the intent to sell any of the securities classified as AFS in the table above, and believes it is more likely than not that we will not have to sell any such securities before a recovery of cost. The unrealized losses are due to increases in market interest rates over the yields available at the time the underlying securities were purchased. The fair value is expected to recover as the securities approach their respective maturity date or repricing date, or if the market yields for such investments decline.

Loans and ACL

Loans and ACL	6 Months Ended
	Jun. 30, 2023
Receivables [Abstract]
Loans and ACL	Loans and ACL Loan Composition The following table provides a detailed listing of our loan portfolio at: June 30 Percent of Total December 31 Percent of Total Commercial and industrial Secured $ 173,900 13.04 % $ 161,895 12.80 % Unsecured 21,014 1.57 % 16,533 1.31 % Total commercial and industrial 194,914 14.61 % 178,428 14.11 % Commercial real estate Commercial mortgage owner occupied 183,460 13.75 % 192,117 15.20 % Commercial mortgage non-owner occupied 215,402 16.14 % 204,091 16.14 % Commercial mortgage 1-4 family investor 86,260 6.46 % 85,278 6.75 % Commercial mortgage multifamily 79,132 5.93 % 84,526 6.69 % Total commercial real estate 564,254 42.28 % 566,012 44.78 % Advances to mortgage brokers 39,099 2.93 % — — % Agricultural Agricultural mortgage 69,751 5.23 % 73,002 5.77 % Agricultural 26,938 2.02 % 31,983 2.53 % Total agricultural 96,689 7.25 % 104,985 8.30 % Residential real estate Senior lien 303,643 22.75 % 300,225 23.75 % Junior lien 4,534 0.34 % 3,282 0.26 % Home equity lines of credit 35,297 2.65 % 33,187 2.63 % Total residential real estate 343,474 25.74 % 336,694 26.64 % Consumer Secured - direct 38,458 2.88 % 37,127 2.94 % Secured - indirect 54,131 4.06 % 37,814 2.98 % Unsecured 3,383 0.25 % 3,113 0.25 % Total consumer 95,972 7.19 % 78,054 6.17 % Total $ 1,334,402 100.00 % $ 1,264,173 100.00 % For a summary of the accounting policies related to loans, interest recognition, and the ACL for loans, including updates to such policies, refer to “Note 1 – Significant Accounting Policies” and our Annual Report on Form 10-K for the year ended December 31, 2022. We grant commercial, agricultural, residential real estate, and consumer loans to customers situated primarily in Clare, Gratiot, Isabella, Mecosta, Midland, Montcalm, and Saginaw counties in Michigan. The ability of the borrowers to honor their repayment obligations is often dependent upon the real estate, agricultural, manufacturing, retail, gaming, tourism, health care, higher education, and general economic conditions of this region. Substantially all of our consumer and residential real estate loans are secured by various items of property, while commercial loans are secured primarily by real estate, business assets, and personal guarantees. A portion of loans are unsecured. Loans that we have the intent and ability to hold in our portfolio are reported at their outstanding principal balance adjusted for any charge-offs, the ACL, and deferred fees or costs. Unless a loan has a nonaccrual status, interest income is accrued over the term of the loan based on the principal amount outstanding. Loan origination fees and certain direct loan origination costs are capitalized and recognized as a component of interest income over the term of the loan using the appropriate amortization method. Commercial and agricultural loans include loans for commercial real estate, commercial operating loans, advances to mortgage brokers, farmland and agricultural production, and loans to states and political subdivisions. Repayment of these loans is dependent upon the successful operation and management of a business. We minimize our risk by limiting the amount of direct credit exposure to any one borrower to $18,000. Borrowers with direct credit needs of more than $18,000 may be serviced through the use of loan participations with other commercial banks. Commercial and agricultural real estate loans commonly require loan-to-value limits of 80% or less. Depending upon the type of loan, past credit history, and current operating results, we may require the borrower to pledge accounts receivable, inventory, property, or equipment. Government agency guarantee may be required. Personal guarantees and/or life insurance beneficiary assignments are generally required from the owners of closely held corporations, partnerships, and sole proprietorships. In addition, we may require annual financial statements, prepare cash flow analyses, and review credit reports. We offer adjustable rate mortgages, construction loans, and fixed rate residential real estate loans which have amortization periods up to a maximum of 30 years. We consider the anticipated direction of interest rates, balance sheet duration, the sensitivity of our balance sheet to changes in interest rates, our liquidity needs, and overall loan demand to determine whether or not to sell fixed rate loans to Freddie Mac. Our lending policies generally limit the maximum loan-to-value ratio on residential real estate loans to 100% of the lower of the appraised value of the property or the purchase price. Private mortgage insurance is typically required on loans with loan-to-value ratios in excess of 80% unless the loan qualifies for government guarantees. Underwriting criteria for originated residential real estate loans generally include: • Evaluation of the borrower’s ability to make monthly payments. • Evaluation of the value of the property securing the loan. • Ensuring the payment of principal, interest, taxes, and hazard insurance does not exceed 28% of a borrower’s gross income. • Ensuring all debt servicing does not exceed 40% of income. • Verification of acceptable credit reports. • Verification of employment, income, and financial information. Appraisals are performed by independent appraisers and are reviewed for appropriateness. Generally, mortgage loan requests are reviewed by our mortgage loan committee or through a secondary market underwriting system; loans in excess of $1,000 require the approval of one or more of the following committees: Internal Loan Committee, the Executive Loan Committee, or the Board of Directors. Consumer loans include secured and unsecured personal loans. Loans are amortized for a period of up to 15 years based on the age and value of the underlying collateral. The underwriting emphasis is on a borrower’s perceived intent and ability to pay rather than collateral value. No consumer loans are sold to the secondary market. Nonaccrual and Past Due Loans The accrual of interest on commercial and agricultural loans, as well as residential real estate loans, is discontinued at the time a loan is 90 days or more past due unless the credit is well-secured and in the process of short-term collection. Upon transferring a loan to nonaccrual status, we perform an evaluation to determine the net realizable value of the underlying collateral. This evaluation is used to help determine if a charge-off is necessary. Consumer loans are typically charged-off no later than 180 days past due. Past due status is based on the contractual term of the loan. In all cases, a loan is placed in nonaccrual status at an earlier date if collection of principal or interest is considered doubtful. When a loan is placed in nonaccrual status, all interest accrued in the current calendar year, but not collected, is reversed against interest income while interest accrued in prior calendar years, but not collected, is charged against the ACL. Loans may be returned to accrual status after six months of continuous performance and achievement of current payment status. The following table summarizes nonaccrual loan data by class of loans as of: June 30, 2023 December 31, 2022 Total Nonaccrual Loans Nonaccrual Loans with No ACL Total Nonaccrual Loans Nonaccrual Loans with No ACL Commercial and industrial: Secured $ 17 $ 17 $ 22 $ 22 Commercial real estate: Commercial mortgage 1-4 family investor — — 74 74 Agricultural: Agricultural mortgage 51 51 67 67 Agricultural other 167 167 167 167 Residential real estate: Senior lien 179 179 127 107 Total $ 414 $ 414 $ 457 $ 437 The following tables summarize the past due and current loans for the entire loan portfolio as of: June 30, 2023 Past Due: Accruing Loans 90 or More Days Past Due 30-59 60-89 90 Days Current Total Commercial and industrial Secured $ — $ — $ — $ 173,900 $ 173,900 $ — Unsecured — 8 — 21,006 21,014 — Total commercial and industrial — 8 — 194,906 194,914 — Commercial real estate Commercial mortgage owner occupied — — — 183,460 183,460 — Commercial mortgage non-owner occupied 2,494 — — 212,908 215,402 — Commercial mortgage 1-4 family investor — — — 86,260 86,260 — Commercial mortgage multifamily — — 79,132 79,132 — Total commercial real estate 2,494 — — 561,760 564,254 — Advances to mortgage brokers — — — 39,099 39,099 — Agricultural Agricultural mortgage — — — 69,751 69,751 — Agricultural — — — 26,938 26,938 — Total agricultural — — — 96,689 96,689 — Residential real estate Senior lien 190 421 133 302,899 303,643 133 Junior lien — — — 4,534 4,534 — Home equity lines of credit — — — 35,297 35,297 — Total residential real estate 190 421 133 342,730 343,474 133 Consumer Secured - direct 4 — — 38,454 38,458 — Secured - indirect 88 — — 54,043 54,131 — Unsecured 11 — — 3,372 3,383 — Total consumer 103 — — 95,869 95,972 — Total $ 2,787 $ 429 $ 133 $ 1,331,053 $ 1,334,402 $ 133 December 31, 2022 Past Due: Accruing Loans 90 or More Days Past Due 30-59 60-89 90 Days Current Total Commercial and industrial Secured $ 536 $ — $ — $ 161,359 $ 161,895 $ — Unsecured — — — 16,533 16,533 — Total commercial and industrial 536 — — 177,892 178,428 — Commercial real estate Commercial mortgage owner occupied 94 — — 192,023 192,117 — Commercial mortgage non-owner occupied 4,208 2,570 — 197,313 204,091 — Commercial mortgage 1-4 family investor — — 14 85,264 85,278 — Commercial mortgage multifamily — — — 84,526 84,526 — Total commercial real estate 4,302 2,570 14 559,126 566,012 — Advances to mortgage brokers — — — — — — Agricultural Agricultural mortgage — — — 73,002 73,002 — Agricultural — — — 31,983 31,983 — Total agricultural — — — 104,985 104,985 — Residential real estate Senior lien 3,025 225 — 296,975 300,225 — Junior lien — — — 3,282 3,282 — Home equity lines of credit 38 — — 33,149 33,187 — Total residential real estate 3,063 225 — 333,406 336,694 — Consumer Secured - direct 1 — — 37,126 37,127 — Secured - indirect 45 8 — 37,761 37,814 — Unsecured 4 — — 3,109 3,113 — Total consumer 50 8 — 77,996 78,054 — Total $ 7,951 $ 2,803 $ 14 $ 1,253,405 $ 1,264,173 $ — Credit Quality Indicators The following table displays commercial and agricultural loans by credit risk ratings and year of origination as of: June 30, 2023 2023 2022 2021 2020 2019 Prior Revolving Revolving Loans Converted to Term Total Commercial and industrial: Secured Risk ratings 1-3 $ 3,386 $ 5,809 $ 7,251 $ 8,535 $ 1,200 $ 1,611 $ 13,124 $ — $ 40,916 Risk rating 4 16,076 36,547 24,460 6,124 2,849 1,654 34,619 — 122,329 Risk rating 5 427 3,063 286 372 172 643 2,058 — 7,021 Risk rating 6 178 — 13 258 20 171 2,977 — 3,617 Risk rating 7 — — — 17 — — — — 17 Risk rating 8 — — — — — — — — — Risk rating 9 — — — — — — — — — Total $ 20,067 $ 45,419 $ 32,010 $ 15,306 $ 4,241 $ 4,079 $ 52,778 $ — $ 173,900 Current year-to-date gross charge-offs $ — $ — $ — $ — $ — $ — $ — $ — $ — Commercial and industrial: Unsecured Risk ratings 1-3 $ — $ 259 $ 158 $ 71 $ 115 $ 1,005 $ 7,266 $ — $ 8,874 Risk rating 4 630 2,862 743 624 — — 7,192 — 12,051 Risk rating 5 8 36 — — 2 — 43 — 89 Risk rating 6 — — — — — — — — — Risk rating 7 — — — — — — — — — Risk rating 8 — — — — — — — — — Risk rating 9 — — — — — — — — — Total $ 638 $ 3,157 $ 901 $ 695 $ 117 $ 1,005 $ 14,501 $ — $ 21,014 Current year-to-date gross charge-offs $ — $ — $ — $ — $ — $ — $ — $ — $ — Commercial real estate: Owner occupied Risk ratings 1-3 $ 1,585 $ 1,760 $ 13,033 $ 14,625 $ 985 $ 3,773 $ 970 $ — $ 36,731 Risk rating 4 7,372 31,816 40,924 13,966 14,066 21,960 6,311 — 136,415 Risk rating 5 1,014 888 268 227 3,931 2,297 — — 8,625 Risk rating 6 — — 893 239 — 557 — — 1,689 Risk rating 7 — — — — — — — — — Risk rating 8 — — — — — — — — — Risk rating 9 — — — — — — — — — Total $ 9,971 $ 34,464 $ 55,118 $ 29,057 $ 18,982 $ 28,587 $ 7,281 $ — $ 183,460 Current year-to-date gross charge-offs $ — $ — $ — $ — $ — $ — $ — $ — $ — Commercial real estate: Non-owner occupied Risk ratings 1-3 $ 74 $ 4,467 $ 6,682 $ 969 $ 80 $ 1,825 $ 105 $ — $ 14,202 Risk rating 4 25,531 48,951 38,433 12,150 7,809 43,754 13,984 — 190,612 Risk rating 5 — — — — — 3,576 5,921 — 9,497 Risk rating 6 1,034 — — 57 — — — — 1,091 Risk rating 7 — — — — — — — — — Risk rating 8 — — — — — — — — — Risk rating 9 — — — — — — — — — Total $ 26,639 $ 53,418 $ 45,115 $ 13,176 $ 7,889 $ 49,155 $ 20,010 $ — $ 215,402 Current year-to-date gross charge-offs $ — $ — $ — $ — $ — $ — $ — $ — $ — June 30, 2023 2023 2022 2021 2020 2019 Prior Revolving Revolving Loans Converted to Term Total Commercial real estate: 1-4 family investor Risk ratings 1-3 $ — $ 992 $ 987 $ 930 $ 683 $ 1,088 $ 1,871 $ — $ 6,551 Risk rating 4 4,169 12,619 31,378 15,905 2,820 4,741 6,777 — 78,409 Risk rating 5 156 362 79 — 57 — — — 654 Risk rating 6 386 — — — 64 196 — — 646 Risk rating 7 — — — — — — — — — Risk rating 8 — — — — — — — — — Risk rating 9 — — — — — — — — — Total $ 4,711 $ 13,973 $ 32,444 $ 16,835 $ 3,624 $ 6,025 $ 8,648 $ — $ 86,260 Current year-to-date gross charge-offs $ — $ — $ — $ — $ — $ — $ — $ — $ — Commercial real estate: Multifamily Risk ratings 1-3 $ — $ 4,861 $ 2,122 $ 579 $ — $ 1,951 $ 5,050 $ — $ 14,563 Risk rating 4 1,377 17,208 16,312 834 601 22,201 2,601 — 61,134 Risk rating 5 — — — 27 — — — — 27 Risk rating 6 — — 38 — — 3,003 367 — 3,408 Risk rating 7 — — — — — — — — — Risk rating 8 — — — — — — — — — Risk rating 9 — — — — — — — — — Total $ 1,377 $ 22,069 $ 18,472 $ 1,440 $ 601 $ 27,155 $ 8,018 $ — $ 79,132 Current year-to-date gross charge-offs $ — $ — $ — $ — $ — $ — $ — $ — $ — Advances to mortgage brokers Risk ratings 1-3 $ 39,099 $ — $ — $ — $ — $ — $ — $ — $ 39,099 Current year-to-date gross charge-offs — — — — — — — — $ — Agricultural mortgage Risk ratings 1-3 $ 318 $ 3,011 $ 1,179 $ 2,819 $ 835 $ 1,446 $ 75 $ — $ 9,683 Risk rating 4 3,369 13,225 9,325 6,222 4,119 6,305 2,926 — 45,491 Risk rating 5 126 4,391 5,916 714 188 60 90 — 11,485 Risk rating 6 856 — — — — 2,185 — — 3,041 Risk rating 7 — — — — — 51 — — 51 Risk rating 8 — — — — — — — — — Risk rating 9 — — — — — — — — — Total $ 4,669 $ 20,627 $ 16,420 $ 9,755 $ 5,142 $ 10,047 $ 3,091 $ — $ 69,751 Current year-to-date gross charge-offs $ — $ — $ — $ — $ — $ 4 $ — $ — $ 4 Agricultural other Risk ratings 1-3 $ 191 $ 81 $ 129 $ 41 $ 268 $ 151 $ 1,412 $ — $ 2,273 Risk rating 4 726 2,820 2,475 705 170 89 12,701 — 19,686 Risk rating 5 325 9 173 507 — 696 2,761 — 4,471 Risk rating 6 — — 34 — — 58 249 — 341 Risk rating 7 — — — — — 167 — — 167 Risk rating 8 — — — — — — — — — Risk rating 9 — — — — — — — — — Total $ 1,242 $ 2,910 $ 2,811 $ 1,253 $ 438 $ 1,161 $ 17,123 $ — $ 26,938 Current year-to-date gross charge-offs $ — $ — $ — $ — $ — $ — $ — $ — $ — The following table displays the credit quality indicators for commercial and agricultural credit exposures based on internally assigned credit risk ratings as of: December 31, 2022 Commercial Agricultural Real Estate Other Total Real Estate Other Total Total Rating 1 - Excellent $ — $ — $ — $ — $ — $ — $ — 2 - High quality 9,045 4,533 13,578 342 100 442 14,020 3 - High satisfactory 68,133 36,608 104,741 9,757 4,608 14,365 119,106 4 - Low satisfactory 462,361 126,733 589,094 44,258 21,214 65,472 654,566 5 - Special mention 20,770 7,447 28,217 12,262 4,634 16,896 45,113 6 - Substandard 5,629 3,085 8,714 6,316 1,260 7,576 16,290 7 - Vulnerable 74 22 96 67 167 234 330 8 - Doubtful — — — — — — — 9 - Loss — — — — — — — Total $ 566,012 $ 178,428 $ 744,440 $ 73,002 $ 31,983 $ 104,985 $ 849,425 Internally assigned credit risk ratings are reviewed, at a minimum, when loans are renewed or when management has knowledge of improvements or deterioration of the credit quality of individual credits. Descriptions of the internally assigned credit risk ratings for commercial and agricultural loans are as follows: 1. EXCELLENT – Substantially Risk Free Credit has strong financial condition and solid earnings history, characterized by: • High liquidity, strong cash flow, low leverage. • Unquestioned ability to meet all obligations when due. • Experienced management, with management succession in place. • Secured by cash. 2. HIGH QUALITY – Limited Risk Credit with sound financial condition and a positive trend in earnings supplemented by: • Favorable liquidity and leverage ratios. • Ability to meet all obligations when due. • Management with successful track record. • Steady and satisfactory earnings history. • If loan is secured, collateral is of high quality and readily marketable. • Access to alternative financing. • Well defined primary and secondary source of repayment. • If supported by guaranty, the financial strength and liquidity of the guarantor(s) are clearly evident. 3. HIGH SATISFACTORY – Reasonable Risk Credit with satisfactory financial condition and further characterized by: • Working capital adequate to support operations. • Cash flow sufficient to pay debts as scheduled. • Management experience and depth appear favorable. • Loan performing according to terms. • If loan is secured, collateral is acceptable and loan is fully protected. 4. LOW SATISFACTORY – Acceptable Risk Credit with bankable risks, although some signs of weaknesses are shown: • Would include most start-up businesses. • Occasional instances of trade slowness or repayment delinquency – may have been 10-30 days slow within the past year. • Management’s abilities are apparent yet unproven. • Weakness in primary source of repayment with adequate secondary source of repayment. • Loan structure generally in accordance with policy. • If secured, loan collateral coverage is marginal. To be classified as less than satisfactory, only one of the following criteria must be met. 5. SPECIAL MENTION – Criticized Credit constitutes an undue and unwarranted credit risk but not to the point of justifying a classification of substandard. The credit risk may be relatively minor yet constitutes an unwarranted risk in light of the circumstances surrounding a specific loan: • Downward trend in sales, profit levels, and margins. • Impaired working capital position. • Cash flow is strained in order to meet debt repayment. • Loan delinquency (30-60 days) and overdrafts may occur. • Shrinking equity cushion. • Diminishing primary source of repayment and questionable secondary source. • Management abilities are questionable. • Weak industry conditions. • Litigation pending against the borrower. • Loan may need to be restructured to improve collateral position or reduce payments. • Collateral or guaranty offers limited protection. • Negative debt service coverage, however the credit is well collateralized and payments are current. 6. SUBSTANDARD – Classified Credit is inadequately protected by the current net worth and paying capacity of the borrower or of the collateral pledged. There is a distinct possibility we will implement collection procedures if the loan deficiencies are not corrected. Any commercial loan placed in nonaccrual status will be rated “7” or worse. In addition, the following characteristics may apply: • Sustained losses have severely eroded the equity and cash flow. • Deteriorating liquidity. • Serious management problems or internal fraud. • Original repayment terms liberalized. • Likelihood of bankruptcy. • Inability to access other funding sources. • Reliance on secondary source of repayment. • Litigation filed against borrower. • Interest non-accrual may be warranted. • Collateral provides little or no value. • Requires excessive attention of the loan officer. • Borrower is uncooperative with loan officer. 7. VULNERABLE – Classified Credit is considered “Substandard” and warrants placing in nonaccrual status. Risk of loss is being evaluated and exit strategy options are under review. Other characteristics that may apply: • Insufficient cash flow to service debt. • Minimal or no payments being received. • Limited options available to avoid the collection process. • Transition status, expect action will take place to collect loan without immediate progress being made. 8. DOUBTFUL – Workout Credit has all the weaknesses inherent in a “Substandard” loan with the added characteristic that collection and/or liquidation is pending. The possibility of a loss is extremely high, but its classification as a loss is deferred until liquidation procedures are completed, or reasonably estimable. Other characteristics that may apply: • Normal operations are severely diminished or have ceased. • Seriously impaired cash flow. • Original repayment terms materially altered. • Secondary source of repayment is inadequate. • Survivability as a “going concern” is impossible. • Collection process has begun. • Bankruptcy petition has been filed. • Judgments have been filed. • Portion of the loan balance has been charged-off. 9. LOSS – Charge-off Credit is considered uncollectible and of such little value that their continuance as bankable assets is not warranted. This classification is for charged-off loans but does not mean that the asset has absolutely no recovery or salvage value. These loans are further characterized by: • Liquidation or reorganization under Bankruptcy, with poor prospects of collection. • Fraudulently overstated assets and/or earnings. • Collateral has marginal or no value. • Debtor cannot be located. • Over 120 days delinquent. Our primary credit quality indicator for residential real estate and consumer loans is the individual loan’s past due status. The following table displays residential real estate and consumer loans by payment status and year of origination as of: June 30, 2023 2023 2022 2021 2020 2019 Prior Revolving Revolving Loans Converted to Term Total Residential real estate: Senior lien Current $ 18,810 $ 43,814 $ 83,552 $ 56,147 $ 25,005 $ 62,437 $ 7,478 $ 5,561 $ 302,804 Past due 30-89 days — 294 — 48 — 185 — — 527 Past due 90 or more days — — — — — 133 — — 133 Nonaccrual 51 — — — 43 85 — — 179 Total $ 18,861 $ 44,108 $ 83,552 $ 56,195 $ 25,048 $ 62,840 $ 7,478 $ 5,561 $ 303,643 Current year-to-date gross charge-offs $ — $ — $ — $ — $ — $ 2 $ — $ — $ 2 Residential real estate: Junior lien Current $ 1,920 $ 1,450 $ 199 $ 150 $ 227 $ 588 $ — $ — $ 4,534 Past due 30-89 days — — — — — — — — — Past due 90 or more days — — — — — — — — — Nonaccrual — — — — — — — — — Total $ 1,920 $ 1,450 $ 199 $ 150 $ 227 $ 588 $ — $ — $ 4,534 Current year-to-date gross charge-offs $ — $ — $ — $ — $ — $ — $ — $ — $ — Residential real estate: Home equity lines of credit Current $ 222 $ — $ — $ — $ — $ — $ 35,075 $ — $ 35,297 Past due 30-89 days — — — — — — — — — Past due 90 or more days — — — — — — — — — Nonaccrual — — — — — — — — — Total $ 222 $ — $ — $ — $ — $ — $ 35,075 $ — $ 35,297 Current year-to-date gross charge-offs $ — $ — $ — $ — $ — $ — $ — $ — $ — Consumer : Secured - direct Current $ 9,843 $ 11,791 $ 7,983 $ 4,614 $ 2,208 $ 2,015 $ — $ — $ 38,454 Past due 30-89 days — — — 4 — — — — 4 Past due 90 or more days — — — — — — — — — Nonaccrual — — — — — — — — — Total $ 9,843 $ 11,791 $ 7,983 $ 4,618 $ 2,208 $ 2,015 $ — $ — $ 38,458 Current year-to-date gross charge-offs $ — $ — $ 5 $ — $ — $ — $ — $ — $ 5 Consumer : Secured - indirect Current $ 20,940 $ 12,860 $ 7,852 $ 6,239 $ 2,447 $ 3,706 $ — $ — $ 54,044 Past due 30-89 days — — 30 — 39 18 — — 87 Past due 90 or more days — — — — — — — — — Nonaccrual — — — — — — — — — Total $ 20,940 $ 12,860 $ 7,882 $ 6,239 $ 2,486 $ 3,724 $ — $ — $ 54,131 Current year-to-date gross charge-offs $ — $ — $ — $ — $ — $ — $ — $ — $ — June 30, 2023 2023 2022 2021 2020 2019 Prior Revolving Revolving Loans Converted to Term Total Consumer: Unsecured Current $ 1,053 $ 1,141 $ 267 $ 162 $ 31 $ 4 $ 713 $ — $ 3,371 Past due 30-89 days — 6 3 2 — — 1 — 12 Past due 90 or more days — — — — — — — — — Nonaccrual — — — — — — — — — Total $ 1,053 $ 1,147 $ 270 $ 164 $ 31 $ 4 $ 714 $ — $ 3,383 Current year-to-date gross charge-offs $ 172 $ — $ 6 $ — $ — $ 4 $ — $ — $ 182 Loan Modifications A loan modification includes terms outside of normal lending practices to a borrower experiencing financial difficulty. Typical modifications granted include, but are not limited to: • Agreeing to interest rates below prevailing market rates for debt with similar risk characteristics. • Extending the maturity date or amortization period beyond typical lending guidelines for loans with similar risk characteristics. • Agreeing to an interest-only payment structure, delaying principal payments, or delaying payments. • Forgiving principal. To determine if a borrower is experiencing financial difficulty, factors we consider include: • The borrower is currently in default on any debt. • The borrower would likely default on any debt if the concession is not granted. • The borrower’s cash flow is insufficient to service all debt if the concession is not granted. • The borrower has declared, or is in the process of declaring, bankruptcy. • The borrower is unlikely to continue as a going concern (if the entity is a business). The following is a summary of the amortized cost basis of loan modifications granted to borrowers experiencing financial difficulty for the: Three Months Ended June 30 Term Extension Interest Rate Reduction Amortized Cost Basis % of Total Class of Financial Receivable Amortized Cost Basis % of Total Class of Financial Receivable Commercial real estate Commercial mortgage non-owner occupied $ 1,034 0.48 % $ — — % Agricultural Agricultural mortgage — — % 28 0.04 % Total $ 1,034 $ 28 Six Months Ended June 30 Term Extension Interest Rate Reduction Amortized Cost Basis % of Total Class of Financial Receivable Amortized Cost Basis % of Total Class of Financial Receivable Commercial real estate Commercial mortgage non-owner occupied $ 1,034 0.48 % $ — — % Agricultural Agricultural mortgage 232 0.33 % 28 0.04 % Agricultural 34 0.13 % — — % Residential real estate Senior lien 5 — % — — % Total $ 1,305 $ 28 We do not modify any loans by forgiving principal or accrued interest. We had committed to advance $0 in additional funds to be disbursed in connection with modified loans at June 30, 2023, as displayed in the table above, at June 30, 2023. The following table summarizes the financial effect of the modifications granted to borrowers experiencing financial difficulty for the: Three Months Ended June 30 Six Months Ended June 30 Weighted-Average Interest Rate Reduction Weighted-Average Term Extension (Years) Weighted-Average Interest Rate Reduction Weighted-Average Term Extension (Years) Commercial real estate Commercial mortgage non-owner occupied N/A 3.00 N/A 3.00 Agricultural Agricultural mortgage 4.50% 1.75 4.50% 1.08 Agricultural N/A N/A N/A 1.00 Residential real estate Senior lien N/A N/A N/A 2.60 There were no loans restructured during the three-month period ended June 30, 2022. During the six months ended June 30, 2022, there was one loan restructured, with a below market interest rate and extension of amortization period, in the amount of $98. We closely monitor the performance of loans that are modified to borrowers experiencing financial difficulty to understand the effectiveness of our modification efforts. The following tables summarize the performance of such loans that were modified during the three and six-month periods ended June 30, 2023. June 30, 2023 Past Due: 30-59 Days 60-89 Days 90 Days or More Total Past Due Commercial real estate Commercial mortgage non-owner occupied $ — $ — $ — $ — Agricultural Agricultural mortgage — — — — Total $ — $ — $ — $ — June 30, 2023 Past Due: 30-59 Days 60-89 Days 90 Days or More Total Past Due Commercial real estate Commercial mortgage non-owner occupied $ — $ — $ — $ — Agricultural Agricultural mortgage — — — — Agricultural — — — — Residential real estate Senior lien 5 — — 5 Total $ 5 $ — $ — $ 5 We had no loans that defaulted in the three and six-month periods ended June 30, 2023 and 2022 which were modified within 12 months prior to the default date. ACL - Loans The credit quality of our loan portfolio is continuously monitored and is reflected within the ACL for loans. The ACL is an estimate of expected losses inherent within our loan portfolio. The ACL 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 ACL is evaluated on a regular basis for appropriateness. Our periodic review of the collectability of a loan considers historical experience, the nature and volume of the loan portfolio, adverse situations that may affect the borrower’s ability to repay, estimated value of any underlying collateral, and prevailing economic conditions. This evaluation is inherently subjective as it requires estimates that are susceptible to significant revision as more information becomes available. The primary factors behind the determination of the level of the ACL are specific allocations for loans individually evaluated, historical loss percentages, delinquency status, and other credit trends and risk characteristics, including current conditions and reasonable and supportable forecasts about the future. Determining the appropriateness of the allowance is complex and requires judgment by management about the effect of matters that are inherently uncertain. In future periods evaluations of the overall loan portfolio, in light of the factors and forecasts then prevailing, may result in significant changes in the allowance and credit loss expense in those future periods. The methodology for estimating the amount of expected credit losses reported in the ACL has two basic components: a component of individual loans that do not share risk characteristics with other loans; and a pooled component for estimated expected credit losses for pools of loans that share similar risk characteristics. For a loan that does not share risk characteristics with other loans, an individual analysis is performed to measure an allowance. Loans in nonaccrual status are individually evaluated for specific allocation of the allowance using the fair value of collateral, less costs to sell if foreclosure is probable, or the discounted cash flow method. We do not recognize interest income on loans in nonaccrual status. For loans not classified as nonaccrual, interest income is recognized daily, as earned, according to the terms of the loan agreement and the principal amount outstanding. 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 credit risk ratings or delinquency bucket. This model calculates an expected loss percentage for each loan class by considering the probability of default, based on the migration of loans from performing to loss by credit risk ratings or delinquency buckets using life-of-loan analysis, 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. These qualitative factors are used to adjust the historical probabilities of default and severity of loss so that they reflect management's expectation of future conditions based on a reasonable and supportable forecast. To the extent the lives of the loans in the portfolio extend beyond the period for which a reasonable and supportable forecast can be made, the model reverts back to the historical rates of default and severity of loss. Qualitative factors include: • Changes in lending policies and procedures, including changes in underwriting standards and collection, charge-off, recovery practices not considered elsewhere in estimating credit losses; • Changes in the experience, ability, and depth of lending management and other relevant staff; • Changes in interest rates; • Changes in international, national, regional, and local economic factors (international, national, regional, and local); • Changes in the nature and volume of the portfolio and in the terms of loans; • Changes in the volume and severity of past due loans, the volume of nonaccrual loans, and the volume and severity of adversely classified or graded loans; • Lack of current financial information; • Competition, Legal, and Regulatory; and • Changes in the value of underlying collateral. Upon the adoption of ASC 326, the estimated ACL using the CECL methodology increased $2,744 compared to the ACL as of December 31, 2022 using the prior incurred loss model. The manner in which credit loss allowances are allocated to the individual portfolio segments was partly imp

Borrowed Funds

Borrowed Funds	6 Months Ended
	Jun. 30, 2023
Debt Disclosure [Abstract]
Borrowed Funds	Borrowed Funds Federal funds purchased and repurchase agreements Securities sold under repurchase agreements without stated maturity dates, federal funds purchased, and FRB Discount Window advances generally mature within one to four days from the transaction date. A summary of borrowed funds without stated maturity dates was as follows for the: Three Months Ended June 30 2023 2022 Maximum Month End Balance Average Balance Weighted Average Interest Rate During the Period Maximum Month End Balance Average Balance Weighted Average Interest Rate During the Period Securities sold under agreements to repurchase without stated maturity dates $ 39,801 $ 35,447 1.64 % $ 50,243 $ 46,028 0.07 % Federal funds purchased $ — $ 48 6.13 % $ — $ 1 0.91 % FRB Discount Window $ — $ 129 5.25 % $ — $ — — % Six Months Ended June 30 2023 2022 Maximum Month End Balance Average Balance Weighted Average Interest Rate During the Period Maximum Month End Balance Average Balance Weighted Average Interest Rate During the Period Securities sold under agreements to repurchase without stated maturity dates $ 54,236 $ 37,565 1.48 % $ 53,970 $ 47,534 0.07 % Federal funds purchased $ — $ 26 6.08 % $ — $ 1 0.79 % FRB Discount Window $ — $ 65 5.25 % $ — $ — — % Securities sold under agreements to repurchase are classified as secured borrowings and are reflected at the amount of cash received in connection with the transaction. The securities underlying the agreements have a carrying value and a fair value of $40,723 and $58,291 at June 30, 2023 and December 31, 2022, respectively. Such securities remain under our control. We may be required to provide additional collateral based on the fair value of underlying securities. Securities sold under repurchase agreements without stated maturity dates were as follows as of: June 30, 2023 December 31, 2022 Amount Rate Amount Rate Securities sold under agreements to repurchase without stated maturity dates $ 37,102 2.30 % $ 57,771 0.49 % We had pledged AFS securities and 1-4 family residential real estate loans in the following amounts at: June 30 December 31 Pledged to secure borrowed funds $ 373,910 $ 347,331 Pledged to secure repurchase agreements 40,723 58,291 Pledged for public deposits and for other purposes necessary or required by law 72,986 48,698 Total $ 487,619 $ 454,320 AFS securities pledged to repurchase agreements without stated maturity dates consisted of the following at: June 30 December 31 U.S. Treasury $ 35,988 $ 29,351 States and political subdivisions — 11,037 Mortgage-backed securities 3,931 6,819 Collateralized mortgage obligations 804 11,084 Total $ 40,723 $ 58,291 AFS securities pledged to repurchase agreements are monitored to ensure the appropriate level is collateralized. In the event of maturities, calls, significant principal repayments, or significant decline in market values, we have an adequate level of AFS securities to pledge to satisfy collateral requirements. As of June 30, 2023, we had the ability to borrow up to an additional $312,211, without pledging additional collateral. FHLB advances FHLB advances are collateralized by a blanket lien on all qualified 1-4 family residential real estate loans, specific AFS securities, and FHLB stock. The following table lists the maturities and weighted average interest rates of FHLB advances as of: June 30, 2023 December 31, 2022 Amount Rate Amount Rate Fixed rate due 2023 $ 55,000 5.26 % $ — — % FHLB advances outstanding as of June 30, 2023 were short-term, with maturities within three weeks after June 30, 2023. Subordinated notes On June 2, 2021, we completed a private placement of $30,000 in aggregate principal amount of 3.25% Fixed-to-Floating Rate Subordinated Notes due 2031 (the "Notes"). The Notes will initially bear a fixed interest rate of 3.25% until June 15, 2026, after which time until maturity on June 15, 2031, the interest rate will reset quarterly to an annual floating rate equal to the then-current 3-month SOFR plus 256 basis points. The Notes are redeemable by us at our option, in whole or in part, on or after June 15, 2026. The Notes are not subject to redemption at the option of the holders. The following table summarizes our outstanding notes as of: June 30, 2023 December 31, 2022 Amount Rate Amount Rate Fixed rate at 3.25% to floating, due 2031 $ 30,000 3.25 % $ 30,000 3.25 % Unamortized issuance costs (710) (755) Total subordinated debt, net $ 29,290 $ 29,245

Computation of Earnings Per Com

Computation of Earnings Per Common Share	6 Months Ended
	Jun. 30, 2023
Earnings Per Share [Abstract]
Computation of Earnings Per Common Share	Computation of Earnings Per Common Share Basic earnings per common share represents income available to common shareholders divided by the weighted average number of common shares outstanding during the period. Diluted earnings per common share includes additional common shares that would have been outstanding if dilutive potential common shares had been issued. Potential common shares that may be issued relate solely to outstanding shares in the Directors Plan and grant awards under the RSP. Earnings per common share have been computed based on the following for the: Three Months Ended Six Months Ended 2023 2022 2023 2022 Average number of common shares outstanding for basic calculation 7,498,584 7,545,001 7,528,251 7,539,799 Average potential effect of common shares in the Directors Plan (1) 38,166 74,936 43,793 79,213 Average potential effect of common shares in the RSP 30,777 30,208 29,569 26,345 Average number of common shares outstanding used to calculate diluted earnings per common share 7,567,527 7,650,145 7,601,613 7,645,357 Net income $ 4,630 $ 5,295 $ 9,951 $ 10,029 Earnings per common share Basic $ 0.62 $ 0.70 $ 1.32 $ 1.33 Diluted $ 0.61 $ 0.69 $ 1.31 $ 1.31 (1) Exclusive of shares held in the Rabbi Trust

Restricted Stock Plan (Notes)

Restricted Stock Plan (Notes)	6 Months Ended
	Jun. 30, 2023
Share-Based Payment Arrangement [Abstract]
Share-based Payment Arrangement [Text Block]	Restricted Stock Plan Under the RSP, an equity-based bonus plan, we award restricted stock bonuses to eligible employees on an annual basis that are not fully transferable or vested until certain conditions are met. Currently, the eligible employees are the Bank's CEO, President, and CFO. The RSP authorizes the issuance of unvested restricted stock to an eligible employee with a maximum award ranging from 25% to 40% of the employee’s annual salary, on a calendar year basis. The employee must also satisfy the annual performance targets and measures established by the Board of Directors. If these grant conditions are not satisfied, then the award of restricted shares will lapse or be adjusted appropriately, at the discretion of the Board of Directors. All Grant Agreements contain vesting conditions and clawback provisions. A summary of changes in nonvested restricted stock awards is as follows for the: Three Months Ended June 30 2023 2022 Number Fair Number Fair Balance, April 1 30,777 $ 683 26,846 $ 592 Granted — — 3,362 87 Vested — — — — Forfeited — — — — Balance, June 30 30,777 $ 683 30,208 $ 679 Six Months Ended June 30 2023 2022 Number Fair Number Fair Balance, January 1 27,072 $ 592 20,123 $ 418 Granted 3,705 91 10,085 261 Vested — — — — Forfeited — — — — Balance, June 30 30,777 $ 683 30,208 $ 679 Expenses related to RSP awards during the three and six month periods ended June 30, 2023 were $86 and $128, and $46 and $77 for the three and six month periods ended June 30, 2022. As of June 30, 2023, there was $309 of total remaining unrecognized compensation expense related to nonvested restricted stock awards granted under the RSP. The remaining expense is expected to be recognized over a weighted-average service period of 1.91 years.

Other Noninterest Expenses

Other Noninterest Expenses	6 Months Ended
	Jun. 30, 2023
Other Income and Expenses [Abstract]
Other Noninterest Expenses	Other Noninterest Expenses A summary of expenses included in other noninterest expenses is as follows for the: Three Months Ended Six Months Ended 2023 2022 2023 2022 Audit, consulting, and legal fees $ 557 $ 605 $ 1,092 $ 1,154 ATM and debit card fees 409 508 809 942 Other losses 425 233 572 316 Marketing costs 240 364 485 603 Memberships and subscriptions 230 207 470 424 FDIC insurance premiums 233 131 461 256 Donations and community relations 256 139 440 426 Loan underwriting fees 216 215 431 397 Director fees 198 187 402 388 All other 608 664 1,217 1,177 Total other noninterest expenses $ 3,372 $ 3,253 $ 6,379 $ 6,083

Federal Income Taxes

Federal Income Taxes	6 Months Ended
	Jun. 30, 2023
Income Tax Disclosure [Abstract]
Federal Income Taxes	Federal Income Taxes The reconciliation of the provision for federal income taxes and the amount computed at the federal statutory tax rate of 21% of income before federal income tax expense is as follows for the: Three Months Ended Six Months Ended 2023 2022 2023 2022 Income taxes at statutory rate $ 1,165 $ 1,339 $ 2,510 $ 2,529 Effect of nontaxable income Interest income on tax exempt municipal securities (136) (144) (284) (278) Earnings on corporate owned life insurance policies (48) (48) (95) (103) Other (5) (4) (12) (8) Total effect of nontaxable income (189) (196) (391) (389) Effect of nondeductible expenses 10 6 19 17 Effect of tax credits (68) (68) (136) (141) Federal income tax expense $ 918 $ 1,081 $ 2,002 $ 2,016

Accumulated Other Comprehensi_2

Accumulated Other Comprehensive Income (Loss)	6 Months Ended
	Jun. 30, 2023
Equity [Abstract]
Accumulated Other Comprehensive Income (Loss)	Accumulated Other Comprehensive Income The following table summarizes the changes in AOCI by component for the: Three Months Ended June 30 2023 2022 Unrealized Defined Total Unrealized Defined Total Balance, April 1 $ (28,948) $ (1,366) $ (30,314) $ (14,319) $ (2,014) $ (16,333) OCI before reclassifications (7,638) — (7,638) (10,670) — (10,670) Amounts reclassified from AOCI (66) — (66) — — — Subtotal (7,704) — (7,704) (10,670) — (10,670) Tax effect 1,601 — 1,601 2,163 — 2,163 OCI, net of tax (6,103) — (6,103) (8,507) — (8,507) Balance, June 30 $ (35,051) $ (1,366) $ (36,417) $ (22,826) $ (2,014) $ (24,840) Six Months Ended June 30 2023 2022 Unrealized Defined Total Unrealized Defined Total Balance, January 1 $ (35,828) $ (1,366) $ (37,194) $ 3,873 $ (2,014) $ 1,859 OCI before reclassifications 972 — 972 (33,598) — (33,598) Amounts reclassified from AOCI (67) — (67) — — — Subtotal 905 — 905 (33,598) — (33,598) Tax effect (128) — (128) 6,899 — 6,899 OCI, net of tax 777 — 777 (26,699) — (26,699) Balance, June 30 $ (35,051) $ (1,366) $ (36,417) $ (22,826) $ (2,014) $ (24,840) Included in OCI for the three and six-month periods ended June 30, 2023 and 2022 are changes in unrealized gains and losses related to auction rate money market preferred stocks. These investments, for federal income tax purposes, have no deferred federal income taxes related to unrealized gains or losses given the nature of the investments. A summary of the components of unrealized gains on AFS securities included in OCI follows for the: Three Months Ended June 30 2023 2022 Auction Rate Money Market Preferred Stocks All Other AFS Securities Total Auction Rate Money Market Preferred Stocks All Other AFS Securities Total Unrealized gains (losses) arising during the period $ (79) $ (7,559) $ (7,638) $ (370) $ (10,300) $ (10,670) Reclassification adjustment for net (gains) losses included in net income — (66) (66) — — — Net unrealized gains (losses) (79) (7,625) (7,704) (370) (10,300) (10,670) Tax effect — 1,601 1,601 — 2,163 2,163 Unrealized gains (losses), net of tax $ (79) $ (6,024) $ (6,103) $ (370) $ (8,137) $ (8,507) Six Months Ended June 30 2023 2022 Auction Rate Money Market Preferred Stocks All Other AFS Securities Total Auction Rate Money Market Preferred Stocks All Other AFS Securities Total Unrealized gains (losses) arising during the period $ 295 $ 677 $ 972 $ (745) $ (32,853) $ (33,598) Reclassification adjustment for net (gains) losses included in net income — (67) (67) — — — Net unrealized gains (losses) 295 610 905 (745) (32,853) (33,598) Tax effect — (128) (128) — 6,899 6,899 Unrealized gains (losses), net of tax $ 295 $ 482 $ 777 $ (745) $ (25,954) $ (26,699)

Fair Value

Fair Value	6 Months Ended
	Jun. 30, 2023
Fair Value Disclosures [Abstract]
Fair Value	Fair Value Under fair value measurement and disclosure authoritative guidance, we group assets and liabilities measured at fair value into three levels, based on the markets in which the assets and liabilities are traded, and the reliability of the assumptions used to determine fair value, based on the prioritization of inputs in the valuation techniques. These levels are: Level 1: Valuation is based upon quoted prices for identical instruments traded in active markets. Level 2: Valuation is based upon quoted prices for similar instruments in active markets, quoted prices for identical or similar instruments in markets that are not active and model-based valuation techniques for which all significant assumptions are observable in the market. Level 3: Valuation is generated from model-based techniques that use at least one significant assumption not observable in the market. These unobservable assumptions reflect estimates of assumptions that market participants would use in pricing the asset or liability. The asset’s or liability’s fair value measurement level within the fair value hierarchy is based on the lowest level of any input that is significant to the fair value measurement. Valuation techniques maximize the use of observable inputs and minimize the use of unobservable inputs. Transfers between measurement levels are recognized at the end of reporting periods. Fair value measurement requires the use of an exit price notion which may differ from entrance pricing. Generally, we believe our assets and liabilities classified as Level 1 or Level 2 approximate an exit price notion. Following is a description of the valuation methodologies, key inputs, and an indication of the level of the fair value hierarchy in which the assets or liabilities are classified. AFS securities: AFS securities are recorded at fair value on a recurring basis. Level 1 fair value measurement is based upon quoted prices for identical instruments. Level 2 fair value measurement is based upon quoted prices for similar instruments. If quoted prices are not available, fair values are measured using independent pricing models or other model-based valuation techniques such as the present value of future cash flows, adjusted for the security’s credit rating, prepayment assumptions and other factors such as credit loss and liquidity assumptions. The values for Level 1 and Level 2 investment securities are generally obtained from an independent third party. On a quarterly basis, we compare the values provided to alternative pricing sources. Loans: We do not record loans at fair value on a recurring basis. However, some loans are individually evaluated for ACL purposes, and a specific ACL may be established. To measure reserve, the fair value of the loan is estimated using the fair value of the collateral, less costs to sell if foreclosure is probable, or the present value of expected future cash flows discounted at the loan’s effective interest rate. Loans not requiring an allowance represent loans for which the fair value of the expected repayments or collateral exceed the recorded investments in such loans. We review the net realizable values of the underlying collateral for collateral dependent loans on at least a quarterly basis for all loan types. To determine the collateral value, we utilize independent appraisals, broker price opinions, or internal evaluations. We review these valuations to determine whether an additional discount should be applied given the age of market information that may have been considered as well as other factors such as costs to sell an asset if it is determined that the collateral will be liquidated in connection with the ultimate settlement of the loan. We use these valuations to determine if any specific reserves or charge-offs are necessary. We may obtain new valuations in certain circumstances, including when there has been significant deterioration in the condition of the collateral, if the foreclosure process has begun, or if the existing valuation is deemed to be outdated. The following tables list the quantitative information about loans measured at fair value on a nonrecurring basis as of: June 30, 2023 Valuation Technique Fair Value Unobservable Input Actual Range Weighted Average Collateral Dependent Loans - Discount applied to collateral: Discounted value $270 Real Estate 20% 20% Equipment 25% 25% December 31, 2022 Valuation Technique Fair Value Unobservable Input Actual Range Weighted Average Discount applied to collateral: Real Estate 20% - 30% 24% Impaired Loans - Equipment 25% - 35% 31% Discounted value $17,143 Cash crop inventory 40% 40% Livestock 30% 30% Accounts receivable 25% 27% Furniture, fixtures & equipment 45% 45% Collateral discount rates may have ranges to accommodate differences in the age of the independent appraisal, broker price opinion, or internal evaluation. OMSR: OMSR (which are included in other assets) are subject to impairment testing. To test for impairment, we utilize a discounted cash flow analysis using interest rates and prepayment speed assumptions currently quoted for comparable instruments and discount rates. If the valuation model reflects a value less than the carrying value, OMSR are adjusted to fair value through a valuation allowance as determined by the model. As such, we classify OMSR subject to nonrecurring fair value adjustments as Level 2. The preceding methods described may produce a fair value calculation that may not be indicative of net realizable value or reflective of future fair values. Although we believe our valuation methods are appropriate and consistent with other market participants, the use of different methodologies or assumptions to determine the fair value of certain financial instruments could result in a different fair value measurement. Estimated Fair Values of Financial Instruments Not Recorded at Fair Value in their Entirety on a Recurring Basis Disclosure of the estimated fair values of financial instruments, which differ from carrying values, often requires the use of estimates. In cases where quoted market values in an active market are not available, we use present value techniques and other valuation methods to estimate the fair values of our financial instruments. These valuation methods require considerable judgment and the resulting estimates of fair value can be significantly affected by the assumptions made and methods used. The carrying amount and estimated fair value of financial instruments not recorded at fair value in their entirety on a recurring basis were as follows as of: June 30, 2023 Carrying Estimated Level 1 Level 2 Level 3 ASSETS Cash and cash equivalents $ 29,880 $ 29,880 $ 29,880 $ — $ — Mortgage loans AFS 362 365 — 365 — Gross loans 1,334,402 1,288,352 — — 1,288,352 Less allowance for credit losses 12,833 12,833 — — 12,833 Net loans 1,321,569 1,275,519 — — 1,275,519 Accrued interest receivable 5,763 5,763 5,763 — — Equity securities without readily determinable fair values (1) 15,746 N/A — — — OMSR 2,483 3,195 — 3,195 — LIABILITIES Deposits without stated maturities 1,401,411 1,401,411 1,401,411 — — Deposits with stated maturities 313,537 305,375 — 305,375 — Federal funds purchased and repurchase agreements 37,102 37,011 — 37,011 — FHLB advances 55,000 55,001 — 55,001 — Subordinated debt, net of unamortized issuance costs 29,290 23,576 — 23,576 — Accrued interest payable 600 600 600 — — December 31, 2022 Carrying Estimated Level 1 Level 2 Level 3 ASSETS Cash and cash equivalents $ 38,924 $ 38,924 $ 38,924 $ — $ — Mortgage loans AFS 379 395 — 395 — Gross loans 1,264,173 1,225,669 — — 1,225,669 Less allowance for credit losses 9,850 9,850 — — 9,850 Net loans 1,254,323 1,215,819 — — 1,215,819 Accrued interest receivable 7,472 7,472 7,472 — — Equity securities without readily determinable fair values (1) 15,746 N/A — — — OMSR 2,559 3,174 — 3,174 — LIABILITIES Deposits without stated maturities 1,492,235 1,492,235 1,492,235 — — Deposits with stated maturities 252,040 240,964 — 240,964 — Federal funds purchased and repurchase agreements 57,771 57,581 — 57,581 — Subordinated debt, net of unamortized issuance costs 29,245 26,365 — 26,365 — Accrued interest payable 255 255 255 — — (1) Due to the characteristics of equity securities without readily determinable fair values, they are not disclosed under a specific fair value hierarchy. When an impairment or write-down related to these securities is recorded, such amount would be classified as a nonrecurring Level 3 fair value adjustment. Financial Instruments Recorded at Fair Value The table below presents the recorded amount of assets and liabilities measured at fair value on: June 30, 2023 December 31, 2022 Total Level 1 Level 2 Level 3 Total Level 1 Level 2 Level 3 Recurring items AFS securities U.S. Treasury $ 209,353 $ — $ 209,353 $ — $ 208,701 $ — $ 208,701 $ — States and political subdivisions 95,242 — 95,242 — 117,512 — 117,512 — Auction rate money market preferred 2,637 — 2,637 — 2,342 — 2,342 — Mortgage-backed securities 35,532 — 35,532 — 39,070 — 39,070 — Collateralized mortgage obligations 180,996 — 180,996 — 205,728 — 205,728 — Corporate 6,737 — 6,737 — 7,128 — 7,128 — Total AFS securities 530,497 — 530,497 — 580,481 — 580,481 — Nonrecurring items Collateral dependent (net of ACL) in 2023 270 — — 270 17,143 — — 17,143 Foreclosed assets 405 — — 405 439 — — 439 Total $ 531,172 $ — $ 530,497 $ 675 $ 598,063 $ — $ 580,481 $ 17,582 Percent of assets and liabilities measured at fair value — % 99.87 % 0.13 % — % 97.06 % 2.94 % We recorded an impairment related to foreclosed assets of $9 through earnings for the three and six month periods ended June 30, 2023, and $0 for the three and six month periods ended June 30, 2022. We had no other assets or liabilities recorded at fair value with changes fair value recognized through earnings, on a recurring basis or nonrecurring basis, as of June 30, 2023. Further, we had no unrealized gains and losses included in OCI for recurring Level 3 fair value measurements held at the end of the reporting period.

Operating Segments

Operating Segments	6 Months Ended
	Jun. 30, 2023
Segment Reporting [Abstract]
Operating Segments	Operating SegmentsOur reportable segments are based on legal entities that account for at least 10% of net operating results. The Bank as of June 30, 2023 and December 31, 2022 and for the three and six-month periods ended June 30, 2023 and 2022, represents approximately 90% or more of our consolidated total assets and operating results. As such, no additional segment reporting is presented.

Basis of Presentation (Policies

Basis of Presentation (Policies)	6 Months Ended
	Jun. 30, 2023
Accounting Policies [Abstract]
Consolidation	References to “the Corporation”, “Isabella”, “we”, “our”, “us”, and similar terms refer to the consolidated entity consisting of Isabella Bank Corporation and its subsidiary. References to Isabella Bank or “the Bank” refers to Isabella Bank Corporation’s subsidiary, Isabella Bank.
Basis of Accounting	The accompanying unaudited interim condensed consolidated financial statements have been prepared in accordance with GAAP for interim financial information and with the instructions to Form 10-Q and Article 10 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by GAAP for complete financial statements. In our opinion, all adjustments considered necessary for a fair presentation have been included. Operating results for the three and six-month periods ended June 30, 2023 are not necessarily indicative of the results that may be expected for the year ending December 31, 2023. For further information, refer to our Annual Report on Form 10-K for the year ended December 31, 2022.
Earnings Per Share	Basic earnings per common share represents income available to common shareholders divided by the weighted average number of common shares outstanding during the period. Diluted earnings per common share includes additional common shares that would have been outstanding if dilutive potential common shares had been issued. Potential common shares that may be issued relate solely to outstanding shares in the Directors Plan and grant awards under the RSP. Earnings per common share have been computed based on the following for the: Three Months Ended Six Months Ended 2023 2022 2023 2022 Average number of common shares outstanding for basic calculation 7,498,584 7,545,001 7,528,251 7,539,799 Average potential effect of common shares in the Directors Plan (1) 38,166 74,936 43,793 79,213 Average potential effect of common shares in the RSP 30,777 30,208 29,569 26,345 Average number of common shares outstanding used to calculate diluted earnings per common share 7,567,527 7,650,145 7,601,613 7,645,357 Net income $ 4,630 $ 5,295 $ 9,951 $ 10,029 Earnings per common share Basic $ 0.62 $ 0.70 $ 1.32 $ 1.33 Diluted $ 0.61 $ 0.69 $ 1.31 $ 1.31 (1) Exclusive of shares held in the Rabbi Trust
Available-for-sale Securities	ACL - AFS Securities: AFS securities are reviewed quarterly for possible credit impairment. In determining whether a credit-related impairment exists for debt securities, we assess whether: (a) we do not have the intent to sell the security; and (b) it is more likely than not we will not have to sell the security before recovery of its cost basis. If either of these conditions are met, any previously recognized allowances are charged-off and the security's amortized cost is written down to fair value through income. If these conditions are not met, the security is evaluated to determine whether the decline in fair value has resulted from credit losses or other factors. In order to determine the amount of the credit loss for a debt security, we calculate the recovery value by performing a discounted cash flow analysis based on the current cash flows and future cash flows we expect to recover. If the present value of cash flows expected to be collected is less than the amortized cost basis, a credit loss exists and an allowance for credit losses is recorded for the credit loss, limited by the amount that the fair value is less than the amortized cost basis. The amount of the impairment related to other risk factors is recognized as a component of other comprehensive income. Adjustments to the allowance are reported in the income statement as a provision for credit losses. We made an accounting policy election to exclude accrued interest receivable on AFS securities from the estimate of credit losses. AFS securities are charged-off against the allowance or, in the absence of any allowance, written down through income when deemed uncollectible by management, or when criteria regarding intent or requirement to sell is met.
Nonaccrual Loan Status	The accrual of interest on commercial and agricultural loans, as well as residential real estate loans, is discontinued at the time a loan is 90 days or more past due unless the credit is well-secured and in the process of short-term collection. Upon transferring a loan to nonaccrual status, we perform an evaluation to determine the net realizable value of the underlying collateral. This evaluation is used to help determine if a charge-off is necessary. Consumer loans are typically charged-off no later than 180 days past due. Past due status is based on the contractual term of the loan. In all cases, a loan is placed in nonaccrual status at an earlier date if collection of principal or interest is considered doubtful. When a loan is placed in nonaccrual status, all interest accrued in the current calendar year, but not collected, is reversed against interest income while interest accrued in prior calendar years, but not collected, is charged against the ACL. Loans may be returned to accrual status after six months of continuous performance and achievement of current payment status.
Loans Receivable	Loans that we have the intent and ability to hold in our portfolio are reported at their outstanding principal balance adjusted for any charge-offs, the ACL, and deferred fees or costs. Unless a loan has a nonaccrual status, interest income is accrued over the term of the loan based on the principal amount outstanding. Loan origination fees and certain direct loan origination costs are capitalized and recognized as a component of interest income over the term of the loan using the appropriate amortization method. Commercial and agricultural loans include loans for commercial real estate, commercial operating loans, advances to mortgage brokers, farmland and agricultural production, and loans to states and political subdivisions. Repayment of these loans is dependent upon the successful operation and management of a business. We minimize our risk by limiting the amount of direct credit exposure to any one borrower to $18,000. Borrowers with direct credit needs of more than $18,000 may be serviced through the use of loan participations with other commercial banks. Commercial and agricultural real estate loans commonly require loan-to-value limits of 80% or less. Depending upon the type of loan, past credit history, and current operating results, we may require the borrower to pledge accounts receivable, inventory, property, or equipment. Government agency guarantee may be required. Personal guarantees and/or life insurance beneficiary assignments are generally required from the owners of closely held corporations, partnerships, and sole proprietorships. In addition, we may require annual financial statements, prepare cash flow analyses, and review credit reports. We offer adjustable rate mortgages, construction loans, and fixed rate residential real estate loans which have amortization periods up to a maximum of 30 years. We consider the anticipated direction of interest rates, balance sheet duration, the sensitivity of our balance sheet to changes in interest rates, our liquidity needs, and overall loan demand to determine whether or not to sell fixed rate loans to Freddie Mac. Our lending policies generally limit the maximum loan-to-value ratio on residential real estate loans to 100% of the lower of the appraised value of the property or the purchase price. Private mortgage insurance is typically required on loans with loan-to-value ratios in excess of 80% unless the loan qualifies for government guarantees. Underwriting criteria for originated residential real estate loans generally include: • Evaluation of the borrower’s ability to make monthly payments. • Evaluation of the value of the property securing the loan. • Ensuring the payment of principal, interest, taxes, and hazard insurance does not exceed 28% of a borrower’s gross income. • Ensuring all debt servicing does not exceed 40% of income. • Verification of acceptable credit reports. • Verification of employment, income, and financial information. Appraisals are performed by independent appraisers and are reviewed for appropriateness. Generally, mortgage loan requests are reviewed by our mortgage loan committee or through a secondary market underwriting system; loans in excess of $1,000 require the approval of one or more of the following committees: Internal Loan Committee, the Executive Loan Committee, or the Board of Directors. Consumer loans include secured and unsecured personal loans. Loans are amortized for a period of up to 15 years based on the age and value of the underlying collateral. The underwriting emphasis is on a borrower’s perceived intent and ability to pay rather than collateral value. No consumer loans are sold to the secondary market.
Internal Credit Risk Ratings	Internally assigned credit risk ratings are reviewed, at a minimum, when loans are renewed or when management has knowledge of improvements or deterioration of the credit quality of individual credits. Descriptions of the internally assigned credit risk ratings for commercial and agricultural loans are as follows: 1. EXCELLENT – Substantially Risk Free Credit has strong financial condition and solid earnings history, characterized by: • High liquidity, strong cash flow, low leverage. • Unquestioned ability to meet all obligations when due. • Experienced management, with management succession in place. • Secured by cash. 2. HIGH QUALITY – Limited Risk Credit with sound financial condition and a positive trend in earnings supplemented by: • Favorable liquidity and leverage ratios. • Ability to meet all obligations when due. • Management with successful track record. • Steady and satisfactory earnings history. • If loan is secured, collateral is of high quality and readily marketable. • Access to alternative financing. • Well defined primary and secondary source of repayment. • If supported by guaranty, the financial strength and liquidity of the guarantor(s) are clearly evident. 3. HIGH SATISFACTORY – Reasonable Risk Credit with satisfactory financial condition and further characterized by: • Working capital adequate to support operations. • Cash flow sufficient to pay debts as scheduled. • Management experience and depth appear favorable. • Loan performing according to terms. • If loan is secured, collateral is acceptable and loan is fully protected. 4. LOW SATISFACTORY – Acceptable Risk Credit with bankable risks, although some signs of weaknesses are shown: • Would include most start-up businesses. • Occasional instances of trade slowness or repayment delinquency – may have been 10-30 days slow within the past year. • Management’s abilities are apparent yet unproven. • Weakness in primary source of repayment with adequate secondary source of repayment. • Loan structure generally in accordance with policy. • If secured, loan collateral coverage is marginal. To be classified as less than satisfactory, only one of the following criteria must be met. 5. SPECIAL MENTION – Criticized Credit constitutes an undue and unwarranted credit risk but not to the point of justifying a classification of substandard. The credit risk may be relatively minor yet constitutes an unwarranted risk in light of the circumstances surrounding a specific loan: • Downward trend in sales, profit levels, and margins. • Impaired working capital position. • Cash flow is strained in order to meet debt repayment. • Loan delinquency (30-60 days) and overdrafts may occur. • Shrinking equity cushion. • Diminishing primary source of repayment and questionable secondary source. • Management abilities are questionable. • Weak industry conditions. • Litigation pending against the borrower. • Loan may need to be restructured to improve collateral position or reduce payments. • Collateral or guaranty offers limited protection. • Negative debt service coverage, however the credit is well collateralized and payments are current. 6. SUBSTANDARD – Classified Credit is inadequately protected by the current net worth and paying capacity of the borrower or of the collateral pledged. There is a distinct possibility we will implement collection procedures if the loan deficiencies are not corrected. Any commercial loan placed in nonaccrual status will be rated “7” or worse. In addition, the following characteristics may apply: • Sustained losses have severely eroded the equity and cash flow. • Deteriorating liquidity. • Serious management problems or internal fraud. • Original repayment terms liberalized. • Likelihood of bankruptcy. • Inability to access other funding sources. • Reliance on secondary source of repayment. • Litigation filed against borrower. • Interest non-accrual may be warranted. • Collateral provides little or no value. • Requires excessive attention of the loan officer. • Borrower is uncooperative with loan officer. 7. VULNERABLE – Classified Credit is considered “Substandard” and warrants placing in nonaccrual status. Risk of loss is being evaluated and exit strategy options are under review. Other characteristics that may apply: • Insufficient cash flow to service debt. • Minimal or no payments being received. • Limited options available to avoid the collection process. • Transition status, expect action will take place to collect loan without immediate progress being made. 8. DOUBTFUL – Workout Credit has all the weaknesses inherent in a “Substandard” loan with the added characteristic that collection and/or liquidation is pending. The possibility of a loss is extremely high, but its classification as a loss is deferred until liquidation procedures are completed, or reasonably estimable. Other characteristics that may apply: • Normal operations are severely diminished or have ceased. • Seriously impaired cash flow. • Original repayment terms materially altered. • Secondary source of repayment is inadequate. • Survivability as a “going concern” is impossible. • Collection process has begun. • Bankruptcy petition has been filed. • Judgments have been filed. • Portion of the loan balance has been charged-off. 9. LOSS – Charge-off Credit is considered uncollectible and of such little value that their continuance as bankable assets is not warranted. This classification is for charged-off loans but does not mean that the asset has absolutely no recovery or salvage value. These loans are further characterized by: • Liquidation or reorganization under Bankruptcy, with poor prospects of collection. • Fraudulently overstated assets and/or earnings. • Collateral has marginal or no value. • Debtor cannot be located. • Over 120 days delinquent.
Fair Value Measurement, Policy [Policy Text Block]	Under fair value measurement and disclosure authoritative guidance, we group assets and liabilities measured at fair value into three levels, based on the markets in which the assets and liabilities are traded, and the reliability of the assumptions used to determine fair value, based on the prioritization of inputs in the valuation techniques. These levels are: Level 1: Valuation is based upon quoted prices for identical instruments traded in active markets. Level 2: Valuation is based upon quoted prices for similar instruments in active markets, quoted prices for identical or similar instruments in markets that are not active and model-based valuation techniques for which all significant assumptions are observable in the market. Level 3: Valuation is generated from model-based techniques that use at least one significant assumption not observable in the market. These unobservable assumptions reflect estimates of assumptions that market participants would use in pricing the asset or liability. The asset’s or liability’s fair value measurement level within the fair value hierarchy is based on the lowest level of any input that is significant to the fair value measurement. Valuation techniques maximize the use of observable inputs and minimize the use of unobservable inputs. Transfers between measurement levels are recognized at the end of reporting periods. Fair value measurement requires the use of an exit price notion which may differ from entrance pricing. Generally, we believe our assets and liabilities classified as Level 1 or Level 2 approximate an exit price notion.
Policy Loans Receivable, Policy	Loans: Loans that we have the intent and ability to hold for the foreseeable future or until maturity or payoff are reported at their outstanding principal balance adjusted for any charge-offs, the ACL, and any deferred fees or costs. Interest income on loans is accrued over the term of the loan based on the principal amount outstanding. Loan origination fees and certain direct loan origination costs are capitalized and recognized as a component of interest income over the term of the loan using the appropriate yield methods. The accrual of interest on agricultural, commercial and mortgage loans is discontinued at the time the loan is 90 days or more past due unless the credit is well secured and in the process of collection. Consumer loans are typically charged-off no later than 180 days past due. Past due status is based on contractual terms of the loan. In all cases, loans are placed in nonaccrual status or charged-off at an earlier date if collection of principal or interest is considered doubtful. For loans that are placed on nonaccrual status or charged-off, all interest accrued in the current calendar year, but not collected, is reversed against interest income while interest accrued in prior calendar years, but not collected is charged against the ACL. Interest income on loans in
Credit Loss, Financial Instrument	ACL - Loans: The ACL on loans is calculated in accordance with ASC 326 and is deducted from the amortized cost basis of loans to present our best estimate of the net amount expected to be collected. The ACL is established through a provision for credit losses charged to earnings. Loan losses are charged against the allowance when we believe the uncollectability of the loan balance is confirmed. Subsequent recoveries, if any, are credited to the allowance. We made an accounting policy election to exclude accrued interest receivable on loans from the estimate of credit losses. We evaluate the ACL on a regular basis. Our periodic review of the collectability of loans considers historical experience, the nature and volume of the loan portfolio, adverse situations that may affect the borrower’s ability to repay, estimated value of any underlying collateral, prevailing economic conditions, and reasonable and supportable forecasts. This evaluation is inherently subjective as it requires estimates that are susceptible to significant revision as more information becomes available. The ACL consists of a general component and loans individually analyzed. The general component covers loans not specifically analyzed and is based on historical loss experience, current conditions, and reasonable and supportable forecasts. The general component also includes uncertainties that we believe could affect our estimate of probable losses based on qualitative factors. Loans in nonaccrual status are individually analyzed on a loan-by-loan basis. Loans evaluated individually are not included in the general, or pooled, component of the ACL. For collateralized loans, the loan's specific allowance is measured by the fair value of the collateral approach. The specific reserve is based on the fair value of the collateral, less costs to sell if foreclosure is probable, and an allowance is established when the collateral value is lower than the carrying value of the loan. When the discounted cash flow method is used to measure the loan's specific allowance, the effective interest rate is used to discount expected cash flows to incorporate expected prepayments. An allowance is established when the discounted cash flows are lower than the carrying value of the loan. Large groups of smaller-balance, homogeneous loans are collectively evaluated for measurement of an allowance. Off Balance Sheet Credit Related Financial Instruments: In the ordinary course of business, we have entered into commitments to extend credit, including commitments under credit card arrangements, commercial lines of credit, home equity lines of credit, commercial letters of credit, and standby letters of credit. Such financial instruments are recorded only when funded. In connection with these commitments, we established an allowance for credit losses related to off-balance-sheet credit exposures. The allowance, recorded in a liability account, is calculated in accordance with ASC 326 and represents expected credit losses over the contractual period for which we are exposed to credit risk resulting from a contractual obligation to extend credit. The estimate of expected credit losses considers both the likelihood that funding will occur and the amount expected to be funded over the estimated remaining life of the commitment. The likelihood and expected amount of funding are based on historical utilization rates. No allowance is recognized if we have the unconditional right to cancel the obligation. The allowance is reported as a component of accrued interest payable and other liabilities in our consolidated balance sheets. Adjustments to the allowance are reported in our income statement as a component of provision for credit losses.

Receivables, Loans, Notes Recei

Receivables, Loans, Notes Receivable, and Others (Policies)	6 Months Ended
	Jun. 30, 2023
Receivables [Abstract]
Allowance for Loan Losses	The credit quality of our loan portfolio is continuously monitored and is reflected within the ACL for loans. The ACL is an estimate of expected losses inherent within our loan portfolio. The ACL 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 ACL is evaluated on a regular basis for appropriateness. Our periodic review of the collectability of a loan considers historical experience, the nature and volume of the loan portfolio, adverse situations that may affect the borrower’s ability to repay, estimated value of any underlying collateral, and prevailing economic conditions. This evaluation is inherently subjective as it requires estimates that are susceptible to significant revision as more information becomes available. The primary factors behind the determination of the level of the ACL are specific allocations for loans individually evaluated, historical loss percentages, delinquency status, and other credit trends and risk characteristics, including current conditions and reasonable and supportable forecasts about the future. Determining the appropriateness of the allowance is complex and requires judgment by management about the effect of matters that are inherently uncertain. In future periods evaluations of the overall loan portfolio, in light of the factors and forecasts then prevailing, may result in significant changes in the allowance and credit loss expense in those future periods. The methodology for estimating the amount of expected credit losses reported in the ACL has two basic components: a component of individual loans that do not share risk characteristics with other loans; and a pooled component for estimated expected credit losses for pools of loans that share similar risk characteristics. For a loan that does not share risk characteristics with other loans, an individual analysis is performed to measure an allowance. Loans in nonaccrual status are individually evaluated for specific allocation of the allowance using the fair value of collateral, less costs to sell if foreclosure is probable, or the discounted cash flow method. We do not recognize interest income on loans in nonaccrual status. For loans not classified as nonaccrual, interest income is recognized daily, as earned, according to the terms of the loan agreement and the principal amount outstanding. 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 credit risk ratings or delinquency bucket. This model calculates an expected loss percentage for each loan class by considering the probability of default, based on the migration of loans from performing to loss by credit risk ratings or delinquency buckets using life-of-loan analysis, 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. These qualitative factors are used to adjust the historical probabilities of default and severity of loss so that they reflect management's expectation of future conditions based on a reasonable and supportable forecast. To the extent the lives of the loans in the portfolio extend beyond the period for which a reasonable and supportable forecast can be made, the model reverts back to the historical rates of default and severity of loss. Qualitative factors include: • Changes in lending policies and procedures, including changes in underwriting standards and collection, charge-off, recovery practices not considered elsewhere in estimating credit losses; • Changes in the experience, ability, and depth of lending management and other relevant staff; • Changes in interest rates; • Changes in international, national, regional, and local economic factors (international, national, regional, and local); • Changes in the nature and volume of the portfolio and in the terms of loans; • Changes in the volume and severity of past due loans, the volume of nonaccrual loans, and the volume and severity of adversely classified or graded loans; • Lack of current financial information; • Competition, Legal, and Regulatory; and • Changes in the value of underlying collateral. Upon the adoption of ASC 326, the estimated ACL using the CECL methodology increased $2,744 compared to the ACL as of December 31, 2022 using the prior incurred loss model. The manner in which credit loss allowances are allocated to the individual portfolio segments was partly impacted by a change in the way the underlying loans within each segment are pooled for modeling purposes. The impact of varying economic conditions and portfolio risk factors are now a component of the credit loss models applied to each modeling pool. In that regard, the amounts allocated to the underlying pools of loans within each portfolio segment more directly reflect the economic variables and portfolio stress factors that correlate with credit losses within each portfolio. Under the prior methodology, allocations in excess of those derived from historical loss rates were recognized as unallocated. Nonetheless, despite fluctuations in the allocation of portions of the overall allowance to the various portfolio segments, the entire allowance is available to absorb any credit losses within the entire loan portfolio.

Organization, Consolidation and

Organization, Consolidation and Presentation of Financial Statements (Tables)	6 Months Ended
	Jun. 30, 2023
Accounting Policies [Abstract]
Accounting Standards Update and Change in Accounting Principle	The following table details the impact of the adoption of ASC 326: January 1, 2023 Pre-Adoption Impact of Post-Adoption Cumulative Loans: Commercial and industrial $ 860 $ (58) $ 802 $ 46 Commercial real estate 461 5,532 5,993 (4,370) Agricultural 577 (247) 330 195 Residential real estate 617 3,535 4,152 (2,793) Consumer 961 356 1,317 (281) Unallocated 6,374 (6,374) — 5,035 Total $ 9,850 $ 2,744 $ 12,594 $ (2,168) Off-balance-sheet credit exposures $ — $ 315 $ 315 $ (249)

AFS Securities (Tables)

AFS Securities (Tables)	6 Months Ended
	Jun. 30, 2023
Investments, Debt and Equity Securities [Abstract]
Amortized cost and fair value of available-for-sale securities	The amortized cost and fair value of AFS securities, with gross unrealized gains and losses, are as follows at: June 30, 2023 Amortized Gross Gross Fair U.S. Treasury $ 231,421 $ — $ 22,068 $ 209,353 States and political subdivisions 99,231 757 4,746 95,242 Auction rate money market preferred 3,200 — 563 2,637 Mortgage-backed securities 38,731 — 3,199 35,532 Collateralized mortgage obligations 193,983 — 12,987 180,996 Corporate 8,150 — 1,413 6,737 Total $ 574,716 $ 757 $ 44,976 $ 530,497 December 31, 2022 Amortized Gross Gross Fair U.S. Treasury $ 231,622 $ — $ 22,921 $ 208,701 States and political subdivisions 122,023 392 4,903 117,512 Auction rate money market preferred 3,200 — 858 2,342 Mortgage-backed securities 42,309 — 3,239 39,070 Collateralized mortgage obligations 218,301 — 12,573 205,728 Corporate 8,150 — 1,022 7,128 Total $ 625,605 $ 392 $ 45,516 $ 580,481
Amortized cost and fair value of available-for-sale securities by contractual maturity	The amortized cost and fair value of AFS securities by contractual maturity at June 30, 2023 are as follows: Maturing Securities with Variable Monthly Payments or Noncontractual Maturities Due in After One After Five After Total U.S. Treasury $ — $ 231,421 $ — $ — $ — $ 231,421 States and political subdivisions 13,548 32,194 20,956 32,533 — 99,231 Auction rate money market preferred — — — — 3,200 3,200 Mortgage-backed securities — — — — 38,731 38,731 Collateralized mortgage obligations — — — — 193,983 193,983 Corporate — — 8,150 — — 8,150 Total amortized cost $ 13,548 $ 263,615 $ 29,106 $ 32,533 $ 235,914 $ 574,716 Fair value $ 13,513 $ 241,669 $ 26,959 $ 29,191 $ 219,165 $ 530,497
Schedule of Realized Gain (Loss) [Table Text Block]	A summary of the sales activity of AFS securities is as follows for the: Three Months Ended Six Months Ended 2023 2022 2023 2022 Proceeds from sales of AFS securities $ 13,944 $ — $ 18,089 $ — Realized gains (losses) $ 66 $ — $ 67 $ — Applicable income tax expense (benefit) $ 14 $ — $ 14 $ —
Debt Securities, Available-for-sale, Unrealized Loss Position, Fair Value	The following information pertains to AFS securities with gross unrealized losses at June 30, 2023 and December 31, 2022, aggregated by investment category and length of time that individual securities have been in a continuous loss position. June 30, 2023 Less Than Twelve Months Twelve Months or More Gross Fair Gross Fair Total U.S. Treasury $ — $ — $ 22,068 $ 209,353 $ 22,068 States and political subdivisions 242 16,972 4,504 38,371 4,746 Auction rate money market preferred — — 563 2,637 563 Mortgage-backed securities 68 1,358 3,131 34,174 3,199 Collateralized mortgage obligations 3,597 67,725 9,390 113,271 12,987 Corporate — — 1,413 6,737 1,413 Total $ 3,907 $ 86,055 $ 41,069 $ 404,543 $ 44,976 Number of securities in an unrealized loss position: 62 225 287 December 31, 2022 Less Than Twelve Months Twelve Months or More Gross Fair Gross Fair Total U.S. Treasury $ 1,388 $ 18,331 $ 21,533 $ 190,370 $ 22,921 States and political subdivisions 2,389 48,083 2,514 40,667 4,903 Auction rate money market preferred — — 858 2,342 858 Mortgage-backed securities 3,239 39,070 — — 3,239 Collateralized mortgage obligations 12,408 201,315 165 4,411 12,573 Corporate — — 1,022 7,128 1,022 Total $ 19,424 $ 306,799 $ 26,092 $ 244,918 $ 45,516 Number of securities in an unrealized loss position: 178 266 444

Loans and ACL (Tables)

Loans and ACL (Tables)	6 Months Ended
	Jun. 30, 2023
Receivables [Abstract]
Loan Composition	The following table provides a detailed listing of our loan portfolio at: June 30 Percent of Total December 31 Percent of Total Commercial and industrial Secured $ 173,900 13.04 % $ 161,895 12.80 % Unsecured 21,014 1.57 % 16,533 1.31 % Total commercial and industrial 194,914 14.61 % 178,428 14.11 % Commercial real estate Commercial mortgage owner occupied 183,460 13.75 % 192,117 15.20 % Commercial mortgage non-owner occupied 215,402 16.14 % 204,091 16.14 % Commercial mortgage 1-4 family investor 86,260 6.46 % 85,278 6.75 % Commercial mortgage multifamily 79,132 5.93 % 84,526 6.69 % Total commercial real estate 564,254 42.28 % 566,012 44.78 % Advances to mortgage brokers 39,099 2.93 % — — % Agricultural Agricultural mortgage 69,751 5.23 % 73,002 5.77 % Agricultural 26,938 2.02 % 31,983 2.53 % Total agricultural 96,689 7.25 % 104,985 8.30 % Residential real estate Senior lien 303,643 22.75 % 300,225 23.75 % Junior lien 4,534 0.34 % 3,282 0.26 % Home equity lines of credit 35,297 2.65 % 33,187 2.63 % Total residential real estate 343,474 25.74 % 336,694 26.64 % Consumer Secured - direct 38,458 2.88 % 37,127 2.94 % Secured - indirect 54,131 4.06 % 37,814 2.98 % Unsecured 3,383 0.25 % 3,113 0.25 % Total consumer 95,972 7.19 % 78,054 6.17 % Total $ 1,334,402 100.00 % $ 1,264,173 100.00 %
Nonaccrual Loans with No ACL	The following table summarizes nonaccrual loan data by class of loans as of: June 30, 2023 December 31, 2022 Total Nonaccrual Loans Nonaccrual Loans with No ACL Total Nonaccrual Loans Nonaccrual Loans with No ACL Commercial and industrial: Secured $ 17 $ 17 $ 22 $ 22 Commercial real estate: Commercial mortgage 1-4 family investor — — 74 74 Agricultural: Agricultural mortgage 51 51 67 67 Agricultural other 167 167 167 167 Residential real estate: Senior lien 179 179 127 107 Total $ 414 $ 414 $ 457 $ 437
Summary of past due loans	The following tables summarize the past due and current loans for the entire loan portfolio as of: June 30, 2023 Past Due: Accruing Loans 90 or More Days Past Due 30-59 60-89 90 Days Current Total Commercial and industrial Secured $ — $ — $ — $ 173,900 $ 173,900 $ — Unsecured — 8 — 21,006 21,014 — Total commercial and industrial — 8 — 194,906 194,914 — Commercial real estate Commercial mortgage owner occupied — — — 183,460 183,460 — Commercial mortgage non-owner occupied 2,494 — — 212,908 215,402 — Commercial mortgage 1-4 family investor — — — 86,260 86,260 — Commercial mortgage multifamily — — 79,132 79,132 — Total commercial real estate 2,494 — — 561,760 564,254 — Advances to mortgage brokers — — — 39,099 39,099 — Agricultural Agricultural mortgage — — — 69,751 69,751 — Agricultural — — — 26,938 26,938 — Total agricultural — — — 96,689 96,689 — Residential real estate Senior lien 190 421 133 302,899 303,643 133 Junior lien — — — 4,534 4,534 — Home equity lines of credit — — — 35,297 35,297 — Total residential real estate 190 421 133 342,730 343,474 133 Consumer Secured - direct 4 — — 38,454 38,458 — Secured - indirect 88 — — 54,043 54,131 — Unsecured 11 — — 3,372 3,383 — Total consumer 103 — — 95,869 95,972 — Total $ 2,787 $ 429 $ 133 $ 1,331,053 $ 1,334,402 $ 133 December 31, 2022 Past Due: Accruing Loans 90 or More Days Past Due 30-59 60-89 90 Days Current Total Commercial and industrial Secured $ 536 $ — $ — $ 161,359 $ 161,895 $ — Unsecured — — — 16,533 16,533 — Total commercial and industrial 536 — — 177,892 178,428 — Commercial real estate Commercial mortgage owner occupied 94 — — 192,023 192,117 — Commercial mortgage non-owner occupied 4,208 2,570 — 197,313 204,091 — Commercial mortgage 1-4 family investor — — 14 85,264 85,278 — Commercial mortgage multifamily — — — 84,526 84,526 — Total commercial real estate 4,302 2,570 14 559,126 566,012 — Advances to mortgage brokers — — — — — — Agricultural Agricultural mortgage — — — 73,002 73,002 — Agricultural — — — 31,983 31,983 — Total agricultural — — — 104,985 104,985 — Residential real estate Senior lien 3,025 225 — 296,975 300,225 — Junior lien — — — 3,282 3,282 — Home equity lines of credit 38 — — 33,149 33,187 — Total residential real estate 3,063 225 — 333,406 336,694 — Consumer Secured - direct 1 — — 37,126 37,127 — Secured - indirect 45 8 — 37,761 37,814 — Unsecured 4 — — 3,109 3,113 — Total consumer 50 8 — 77,996 78,054 — Total $ 7,951 $ 2,803 $ 14 $ 1,253,405 $ 1,264,173 $ —
Credit quality indicators by year of origination	The following table displays commercial and agricultural loans by credit risk ratings and year of origination as of: June 30, 2023 2023 2022 2021 2020 2019 Prior Revolving Revolving Loans Converted to Term Total Commercial and industrial: Secured Risk ratings 1-3 $ 3,386 $ 5,809 $ 7,251 $ 8,535 $ 1,200 $ 1,611 $ 13,124 $ — $ 40,916 Risk rating 4 16,076 36,547 24,460 6,124 2,849 1,654 34,619 — 122,329 Risk rating 5 427 3,063 286 372 172 643 2,058 — 7,021 Risk rating 6 178 — 13 258 20 171 2,977 — 3,617 Risk rating 7 — — — 17 — — — — 17 Risk rating 8 — — — — — — — — — Risk rating 9 — — — — — — — — — Total $ 20,067 $ 45,419 $ 32,010 $ 15,306 $ 4,241 $ 4,079 $ 52,778 $ — $ 173,900 Current year-to-date gross charge-offs $ — $ — $ — $ — $ — $ — $ — $ — $ — Commercial and industrial: Unsecured Risk ratings 1-3 $ — $ 259 $ 158 $ 71 $ 115 $ 1,005 $ 7,266 $ — $ 8,874 Risk rating 4 630 2,862 743 624 — — 7,192 — 12,051 Risk rating 5 8 36 — — 2 — 43 — 89 Risk rating 6 — — — — — — — — — Risk rating 7 — — — — — — — — — Risk rating 8 — — — — — — — — — Risk rating 9 — — — — — — — — — Total $ 638 $ 3,157 $ 901 $ 695 $ 117 $ 1,005 $ 14,501 $ — $ 21,014 Current year-to-date gross charge-offs $ — $ — $ — $ — $ — $ — $ — $ — $ — Commercial real estate: Owner occupied Risk ratings 1-3 $ 1,585 $ 1,760 $ 13,033 $ 14,625 $ 985 $ 3,773 $ 970 $ — $ 36,731 Risk rating 4 7,372 31,816 40,924 13,966 14,066 21,960 6,311 — 136,415 Risk rating 5 1,014 888 268 227 3,931 2,297 — — 8,625 Risk rating 6 — — 893 239 — 557 — — 1,689 Risk rating 7 — — — — — — — — — Risk rating 8 — — — — — — — — — Risk rating 9 — — — — — — — — — Total $ 9,971 $ 34,464 $ 55,118 $ 29,057 $ 18,982 $ 28,587 $ 7,281 $ — $ 183,460 Current year-to-date gross charge-offs $ — $ — $ — $ — $ — $ — $ — $ — $ — Commercial real estate: Non-owner occupied Risk ratings 1-3 $ 74 $ 4,467 $ 6,682 $ 969 $ 80 $ 1,825 $ 105 $ — $ 14,202 Risk rating 4 25,531 48,951 38,433 12,150 7,809 43,754 13,984 — 190,612 Risk rating 5 — — — — — 3,576 5,921 — 9,497 Risk rating 6 1,034 — — 57 — — — — 1,091 Risk rating 7 — — — — — — — — — Risk rating 8 — — — — — — — — — Risk rating 9 — — — — — — — — — Total $ 26,639 $ 53,418 $ 45,115 $ 13,176 $ 7,889 $ 49,155 $ 20,010 $ — $ 215,402 Current year-to-date gross charge-offs $ — $ — $ — $ — $ — $ — $ — $ — $ — June 30, 2023 2023 2022 2021 2020 2019 Prior Revolving Revolving Loans Converted to Term Total Commercial real estate: 1-4 family investor Risk ratings 1-3 $ — $ 992 $ 987 $ 930 $ 683 $ 1,088 $ 1,871 $ — $ 6,551 Risk rating 4 4,169 12,619 31,378 15,905 2,820 4,741 6,777 — 78,409 Risk rating 5 156 362 79 — 57 — — — 654 Risk rating 6 386 — — — 64 196 — — 646 Risk rating 7 — — — — — — — — — Risk rating 8 — — — — — — — — — Risk rating 9 — — — — — — — — — Total $ 4,711 $ 13,973 $ 32,444 $ 16,835 $ 3,624 $ 6,025 $ 8,648 $ — $ 86,260 Current year-to-date gross charge-offs $ — $ — $ — $ — $ — $ — $ — $ — $ — Commercial real estate: Multifamily Risk ratings 1-3 $ — $ 4,861 $ 2,122 $ 579 $ — $ 1,951 $ 5,050 $ — $ 14,563 Risk rating 4 1,377 17,208 16,312 834 601 22,201 2,601 — 61,134 Risk rating 5 — — — 27 — — — — 27 Risk rating 6 — — 38 — — 3,003 367 — 3,408 Risk rating 7 — — — — — — — — — Risk rating 8 — — — — — — — — — Risk rating 9 — — — — — — — — — Total $ 1,377 $ 22,069 $ 18,472 $ 1,440 $ 601 $ 27,155 $ 8,018 $ — $ 79,132 Current year-to-date gross charge-offs $ — $ — $ — $ — $ — $ — $ — $ — $ — Advances to mortgage brokers Risk ratings 1-3 $ 39,099 $ — $ — $ — $ — $ — $ — $ — $ 39,099 Current year-to-date gross charge-offs — — — — — — — — $ — Agricultural mortgage Risk ratings 1-3 $ 318 $ 3,011 $ 1,179 $ 2,819 $ 835 $ 1,446 $ 75 $ — $ 9,683 Risk rating 4 3,369 13,225 9,325 6,222 4,119 6,305 2,926 — 45,491 Risk rating 5 126 4,391 5,916 714 188 60 90 — 11,485 Risk rating 6 856 — — — — 2,185 — — 3,041 Risk rating 7 — — — — — 51 — — 51 Risk rating 8 — — — — — — — — — Risk rating 9 — — — — — — — — — Total $ 4,669 $ 20,627 $ 16,420 $ 9,755 $ 5,142 $ 10,047 $ 3,091 $ — $ 69,751 Current year-to-date gross charge-offs $ — $ — $ — $ — $ — $ 4 $ — $ — $ 4 Agricultural other Risk ratings 1-3 $ 191 $ 81 $ 129 $ 41 $ 268 $ 151 $ 1,412 $ — $ 2,273 Risk rating 4 726 2,820 2,475 705 170 89 12,701 — 19,686 Risk rating 5 325 9 173 507 — 696 2,761 — 4,471 Risk rating 6 — — 34 — — 58 249 — 341 Risk rating 7 — — — — — 167 — — 167 Risk rating 8 — — — — — — — — — Risk rating 9 — — — — — — — — — Total $ 1,242 $ 2,910 $ 2,811 $ 1,253 $ 438 $ 1,161 $ 17,123 $ — $ 26,938 Current year-to-date gross charge-offs $ — $ — $ — $ — $ — $ — $ — $ — $ — The following table displays the credit quality indicators for commercial and agricultural credit exposures based on internally assigned credit risk ratings as of: December 31, 2022 Commercial Agricultural Real Estate Other Total Real Estate Other Total Total Rating 1 - Excellent $ — $ — $ — $ — $ — $ — $ — 2 - High quality 9,045 4,533 13,578 342 100 442 14,020 3 - High satisfactory 68,133 36,608 104,741 9,757 4,608 14,365 119,106 4 - Low satisfactory 462,361 126,733 589,094 44,258 21,214 65,472 654,566 5 - Special mention 20,770 7,447 28,217 12,262 4,634 16,896 45,113 6 - Substandard 5,629 3,085 8,714 6,316 1,260 7,576 16,290 7 - Vulnerable 74 22 96 67 167 234 330 8 - Doubtful — — — — — — — 9 - Loss — — — — — — — Total $ 566,012 $ 178,428 $ 744,440 $ 73,002 $ 31,983 $ 104,985 $ 849,425
Schedule of Residential Real Estate and Consumer Loan Segments by Year of Orignation	The following table displays residential real estate and consumer loans by payment status and year of origination as of: June 30, 2023 2023 2022 2021 2020 2019 Prior Revolving Revolving Loans Converted to Term Total Residential real estate: Senior lien Current $ 18,810 $ 43,814 $ 83,552 $ 56,147 $ 25,005 $ 62,437 $ 7,478 $ 5,561 $ 302,804 Past due 30-89 days — 294 — 48 — 185 — — 527 Past due 90 or more days — — — — — 133 — — 133 Nonaccrual 51 — — — 43 85 — — 179 Total $ 18,861 $ 44,108 $ 83,552 $ 56,195 $ 25,048 $ 62,840 $ 7,478 $ 5,561 $ 303,643 Current year-to-date gross charge-offs $ — $ — $ — $ — $ — $ 2 $ — $ — $ 2 Residential real estate: Junior lien Current $ 1,920 $ 1,450 $ 199 $ 150 $ 227 $ 588 $ — $ — $ 4,534 Past due 30-89 days — — — — — — — — — Past due 90 or more days — — — — — — — — — Nonaccrual — — — — — — — — — Total $ 1,920 $ 1,450 $ 199 $ 150 $ 227 $ 588 $ — $ — $ 4,534 Current year-to-date gross charge-offs $ — $ — $ — $ — $ — $ — $ — $ — $ — Residential real estate: Home equity lines of credit Current $ 222 $ — $ — $ — $ — $ — $ 35,075 $ — $ 35,297 Past due 30-89 days — — — — — — — — — Past due 90 or more days — — — — — — — — — Nonaccrual — — — — — — — — — Total $ 222 $ — $ — $ — $ — $ — $ 35,075 $ — $ 35,297 Current year-to-date gross charge-offs $ — $ — $ — $ — $ — $ — $ — $ — $ — Consumer : Secured - direct Current $ 9,843 $ 11,791 $ 7,983 $ 4,614 $ 2,208 $ 2,015 $ — $ — $ 38,454 Past due 30-89 days — — — 4 — — — — 4 Past due 90 or more days — — — — — — — — — Nonaccrual — — — — — — — — — Total $ 9,843 $ 11,791 $ 7,983 $ 4,618 $ 2,208 $ 2,015 $ — $ — $ 38,458 Current year-to-date gross charge-offs $ — $ — $ 5 $ — $ — $ — $ — $ — $ 5 Consumer : Secured - indirect Current $ 20,940 $ 12,860 $ 7,852 $ 6,239 $ 2,447 $ 3,706 $ — $ — $ 54,044 Past due 30-89 days — — 30 — 39 18 — — 87 Past due 90 or more days — — — — — — — — — Nonaccrual — — — — — — — — — Total $ 20,940 $ 12,860 $ 7,882 $ 6,239 $ 2,486 $ 3,724 $ — $ — $ 54,131 Current year-to-date gross charge-offs $ — $ — $ — $ — $ — $ — $ — $ — $ — June 30, 2023 2023 2022 2021 2020 2019 Prior Revolving Revolving Loans Converted to Term Total Consumer: Unsecured Current $ 1,053 $ 1,141 $ 267 $ 162 $ 31 $ 4 $ 713 $ — $ 3,371 Past due 30-89 days — 6 3 2 — — 1 — 12 Past due 90 or more days — — — — — — — — — Nonaccrual — — — — — — — — — Total $ 1,053 $ 1,147 $ 270 $ 164 $ 31 $ 4 $ 714 $ — $ 3,383 Current year-to-date gross charge-offs $ 172 $ — $ 6 $ — $ — $ 4 $ — $ — $ 182
Financing Receivable, Troubled Debt Restructuring [Table Text Block]	The following is a summary of the amortized cost basis of loan modifications granted to borrowers experiencing financial difficulty for the: Three Months Ended June 30 Term Extension Interest Rate Reduction Amortized Cost Basis % of Total Class of Financial Receivable Amortized Cost Basis % of Total Class of Financial Receivable Commercial real estate Commercial mortgage non-owner occupied $ 1,034 0.48 % $ — — % Agricultural Agricultural mortgage — — % 28 0.04 % Total $ 1,034 $ 28 Six Months Ended June 30 Term Extension Interest Rate Reduction Amortized Cost Basis % of Total Class of Financial Receivable Amortized Cost Basis % of Total Class of Financial Receivable Commercial real estate Commercial mortgage non-owner occupied $ 1,034 0.48 % $ — — % Agricultural Agricultural mortgage 232 0.33 % 28 0.04 % Agricultural 34 0.13 % — — % Residential real estate Senior lien 5 — % — — % Total $ 1,305 $ 28
Loan Modifications for Borrowers Experiencing Financial Difficulty Payment Status	The following tables summarize the performance of such loans that were modified during the three and six-month periods ended June 30, 2023. June 30, 2023 Past Due: 30-59 Days 60-89 Days 90 Days or More Total Past Due Commercial real estate Commercial mortgage non-owner occupied $ — $ — $ — $ — Agricultural Agricultural mortgage — — — — Total $ — $ — $ — $ — June 30, 2023 Past Due: 30-59 Days 60-89 Days 90 Days or More Total Past Due Commercial real estate Commercial mortgage non-owner occupied $ — $ — $ — $ — Agricultural Agricultural mortgage — — — — Agricultural — — — — Residential real estate Senior lien 5 — — 5 Total $ 5 $ — $ — $ 5
Effects of Loan Modifications for Borrowers Experiencing Financial Difficulty	The following table summarizes the financial effect of the modifications granted to borrowers experiencing financial difficulty for the: Three Months Ended June 30 Six Months Ended June 30 Weighted-Average Interest Rate Reduction Weighted-Average Term Extension (Years) Weighted-Average Interest Rate Reduction Weighted-Average Term Extension (Years) Commercial real estate Commercial mortgage non-owner occupied N/A 3.00 N/A 3.00 Agricultural Agricultural mortgage 4.50% 1.75 4.50% 1.08 Agricultural N/A N/A N/A 1.00 Residential real estate Senior lien N/A N/A N/A 2.60
Allowance for Credit Losses	A summary of activity in the ACL by portfolio segment and the recorded investment in loans by segments follows: Allowance for Credit Losses Three Months Ended June 30, 2023 Commercial and Industrial Commercial Real Estate Agricultural Residential Real Estate Consumer Unallocated Total April 1, 2023 $ 817 $ 6,036 $ 265 $ 4,113 $ 1,409 $ — $ 12,640 Charge-offs — 0 (4) — (88) — (92) Recoveries 4 10 2 25 54 — 95 Credit loss expense 1 (78) 1 35 231 — 190 June 30, 2023 $ 822 $ 5,968 $ 264 $ 4,173 $ 1,606 $ — $ 12,833 Allowance for Credit Losses Six Months Ended June 30, 2023 Commercial and Industrial Commercial Real Estate Agricultural Residential Real Estate Consumer Unallocated Total January 1, 2023 $ 860 $ 461 $ 577 $ 617 $ 961 $ 6,374 $ 9,850 Impact of the adoption of ASC 326 (58) 5,532 (247) 3,535 356 (6,374) 2,744 Charge-offs — — (4) (2) (187) — (193) Recoveries 4 20 6 49 126 — 205 Credit loss expense 16 (45) (68) (26) 350 — 227 June 30, 2023 $ 822 $ 5,968 $ 264 $ 4,173 $ 1,606 $ — $ 12,833 Allowance for Loan Losses Three Months Ended June 30, 2022 Commercial Agricultural Residential Real Estate Consumer Unallocated Total April 1, 2022 $ 1,245 $ 383 $ 725 $ 708 $ 6,143 $ 9,204 Charge-offs (3) — — (103) — (106) Recoveries 26 1 42 48 — 117 Credit loss expense 490 67 (128) 670 (614) 485 June 30, 2022 $ 1,758 $ 451 $ 639 $ 1,323 $ 5,529 $ 9,700 Allowance for Loan Losses Six Months Ended June 30, 2022 Commercial Agricultural Residential Real Estate Consumer Unallocated Total January 1, 2022 $ 1,740 $ 289 $ 747 $ 908 $ 5,419 $ 9,103 Charge-offs (3) — — (194) — (197) Recoveries 40 3 70 159 — 272 Credit loss expense (19) 159 (178) 450 110 522 June 30, 2022 $ 1,758 $ 451 $ 639 $ 1,323 $ 5,529 $ 9,700 Allowance for Loan Losses and Recorded Investment in Loans As of December 31, 2022 Commercial Agricultural Residential Real Estate Consumer Unallocated Total Allowance Individually evaluated for impairment $ 12 $ — $ 439 $ — $ — $ 451 Collectively evaluated for impairment 1,309 577 178 961 6,374 9,399 Total $ 1,321 $ 577 $ 617 $ 961 $ 6,374 $ 9,850 Loans Individually evaluated for impairment $ 8,342 $ 10,935 $ 2,741 $ — $ 22,018 Collectively evaluated for impairment 736,098 94,050 333,953 78,054 1,242,155 Total $ 744,440 $ 104,985 $ 336,694 $ 78,054 $ 1,264,173
Individually Evaluated Collateral Dependent and Specific ACL	The following table presents loans that were evaluated for expected credit losses on an individual basis and the related specific allocations, by loan segment as of: June 30, 2023 December 31, 2022 Loan Balance Specific Allocation Loan Balance Specific Allocation Commercial and industrial $ — $ — $ — $ — Commercial real estate — — 8,342 12 Agricultural 190 — 10,935 — Residential real estate 80 — 2,741 439 Consumer — — — — Total $ 270 $ — $ 22,018 $ 451

Borrowed Funds (Tables)

Borrowed Funds (Tables)	6 Months Ended
	Jun. 30, 2023
Debt Disclosure [Abstract]
Summary of short term borrowings	A summary of borrowed funds without stated maturity dates was as follows for the: Three Months Ended June 30 2023 2022 Maximum Month End Balance Average Balance Weighted Average Interest Rate During the Period Maximum Month End Balance Average Balance Weighted Average Interest Rate During the Period Securities sold under agreements to repurchase without stated maturity dates $ 39,801 $ 35,447 1.64 % $ 50,243 $ 46,028 0.07 % Federal funds purchased $ — $ 48 6.13 % $ — $ 1 0.91 % FRB Discount Window $ — $ 129 5.25 % $ — $ — — % Six Months Ended June 30 2023 2022 Maximum Month End Balance Average Balance Weighted Average Interest Rate During the Period Maximum Month End Balance Average Balance Weighted Average Interest Rate During the Period Securities sold under agreements to repurchase without stated maturity dates $ 54,236 $ 37,565 1.48 % $ 53,970 $ 47,534 0.07 % Federal funds purchased $ — $ 26 6.08 % $ — $ 1 0.79 % FRB Discount Window $ — $ 65 5.25 % $ — $ — — % Securities sold under agreements to repurchase are classified as secured borrowings and are reflected at the amount of cash received in connection with the transaction. The securities underlying the agreements have a carrying value and a fair value of $40,723 and $58,291 at June 30, 2023 and December 31, 2022, respectively. Such securities remain under our control. We may be required to provide additional collateral based on the fair value of underlying securities. Securities sold under repurchase agreements without stated maturity dates were as follows as of: June 30, 2023 December 31, 2022 Amount Rate Amount Rate Securities sold under agreements to repurchase without stated maturity dates $ 37,102 2.30 % $ 57,771 0.49 %
Summary of pledged financial instruments	We had pledged AFS securities and 1-4 family residential real estate loans in the following amounts at: June 30 December 31 Pledged to secure borrowed funds $ 373,910 $ 347,331 Pledged to secure repurchase agreements 40,723 58,291 Pledged for public deposits and for other purposes necessary or required by law 72,986 48,698 Total $ 487,619 $ 454,320 AFS securities pledged to repurchase agreements without stated maturity dates consisted of the following at: June 30 December 31 U.S. Treasury $ 35,988 $ 29,351 States and political subdivisions — 11,037 Mortgage-backed securities 3,931 6,819 Collateralized mortgage obligations 804 11,084 Total $ 40,723 $ 58,291
Federal Home Loan Bank, Advances	The following table lists the maturities and weighted average interest rates of FHLB advances as of: June 30, 2023 December 31, 2022 Amount Rate Amount Rate Fixed rate due 2023 $ 55,000 5.26 % $ — — %
Schedule of Subordinated Borrowing	The following table summarizes our outstanding notes as of: June 30, 2023 December 31, 2022 Amount Rate Amount Rate Fixed rate at 3.25% to floating, due 2031 $ 30,000 3.25 % $ 30,000 3.25 % Unamortized issuance costs (710) (755) Total subordinated debt, net $ 29,290 $ 29,245

Computation of Earnings Per C_2

Computation of Earnings Per Common Share (Tables)	6 Months Ended
	Jun. 30, 2023
Earnings Per Share [Abstract]
Computation of earnings per common share	Earnings per common share have been computed based on the following for the: Three Months Ended Six Months Ended 2023 2022 2023 2022 Average number of common shares outstanding for basic calculation 7,498,584 7,545,001 7,528,251 7,539,799 Average potential effect of common shares in the Directors Plan (1) 38,166 74,936 43,793 79,213 Average potential effect of common shares in the RSP 30,777 30,208 29,569 26,345 Average number of common shares outstanding used to calculate diluted earnings per common share 7,567,527 7,650,145 7,601,613 7,645,357 Net income $ 4,630 $ 5,295 $ 9,951 $ 10,029 Earnings per common share Basic $ 0.62 $ 0.70 $ 1.32 $ 1.33 Diluted $ 0.61 $ 0.69 $ 1.31 $ 1.31 (1) Exclusive of shares held in the Rabbi Trust

Restricted Stock Plan (Tables)

Restricted Stock Plan (Tables)	6 Months Ended
	Jun. 30, 2023
Share-Based Payment Arrangement [Abstract]
Share-based Payment Arrangement, Restricted Stock and Restricted Stock Unit, Activity	A summary of changes in nonvested restricted stock awards is as follows for the: Three Months Ended June 30 2023 2022 Number Fair Number Fair Balance, April 1 30,777 $ 683 26,846 $ 592 Granted — — 3,362 87 Vested — — — — Forfeited — — — — Balance, June 30 30,777 $ 683 30,208 $ 679 Six Months Ended June 30 2023 2022 Number Fair Number Fair Balance, January 1 27,072 $ 592 20,123 $ 418 Granted 3,705 91 10,085 261 Vested — — — — Forfeited — — — — Balance, June 30 30,777 $ 683 30,208 $ 679

Other Noninterest Expenses (Tab

Other Noninterest Expenses (Tables)	6 Months Ended
	Jun. 30, 2023
Other Income and Expenses [Abstract]
Summary of expenses included in other noninterest expenses	A summary of expenses included in other noninterest expenses is as follows for the: Three Months Ended Six Months Ended 2023 2022 2023 2022 Audit, consulting, and legal fees $ 557 $ 605 $ 1,092 $ 1,154 ATM and debit card fees 409 508 809 942 Other losses 425 233 572 316 Marketing costs 240 364 485 603 Memberships and subscriptions 230 207 470 424 FDIC insurance premiums 233 131 461 256 Donations and community relations 256 139 440 426 Loan underwriting fees 216 215 431 397 Director fees 198 187 402 388 All other 608 664 1,217 1,177 Total other noninterest expenses $ 3,372 $ 3,253 $ 6,379 $ 6,083

Federal Income Taxes (Tables)

Federal Income Taxes (Tables)	6 Months Ended
	Jun. 30, 2023
Income Tax Disclosure [Abstract]
Summary of federal income tax expense	The reconciliation of the provision for federal income taxes and the amount computed at the federal statutory tax rate of 21% of income before federal income tax expense is as follows for the: Three Months Ended Six Months Ended 2023 2022 2023 2022 Income taxes at statutory rate $ 1,165 $ 1,339 $ 2,510 $ 2,529 Effect of nontaxable income Interest income on tax exempt municipal securities (136) (144) (284) (278) Earnings on corporate owned life insurance policies (48) (48) (95) (103) Other (5) (4) (12) (8) Total effect of nontaxable income (189) (196) (391) (389) Effect of nondeductible expenses 10 6 19 17 Effect of tax credits (68) (68) (136) (141) Federal income tax expense $ 918 $ 1,081 $ 2,002 $ 2,016

Accumulated Other Comprehensi_3

Accumulated Other Comprehensive Income (Loss) (Tables)	6 Months Ended
	Jun. 30, 2023
Equity [Abstract]
Summary of the components of accumulated other comprehensive income	The following table summarizes the changes in AOCI by component for the: Three Months Ended June 30 2023 2022 Unrealized Defined Total Unrealized Defined Total Balance, April 1 $ (28,948) $ (1,366) $ (30,314) $ (14,319) $ (2,014) $ (16,333) OCI before reclassifications (7,638) — (7,638) (10,670) — (10,670) Amounts reclassified from AOCI (66) — (66) — — — Subtotal (7,704) — (7,704) (10,670) — (10,670) Tax effect 1,601 — 1,601 2,163 — 2,163 OCI, net of tax (6,103) — (6,103) (8,507) — (8,507) Balance, June 30 $ (35,051) $ (1,366) $ (36,417) $ (22,826) $ (2,014) $ (24,840) Six Months Ended June 30 2023 2022 Unrealized Defined Total Unrealized Defined Total Balance, January 1 $ (35,828) $ (1,366) $ (37,194) $ 3,873 $ (2,014) $ 1,859 OCI before reclassifications 972 — 972 (33,598) — (33,598) Amounts reclassified from AOCI (67) — (67) — — — Subtotal 905 — 905 (33,598) — (33,598) Tax effect (128) — (128) 6,899 — 6,899 OCI, net of tax 777 — 777 (26,699) — (26,699) Balance, June 30 $ (35,051) $ (1,366) $ (36,417) $ (22,826) $ (2,014) $ (24,840) A summary of the components of unrealized gains on AFS securities included in OCI follows for the: Three Months Ended June 30 2023 2022 Auction Rate Money Market Preferred Stocks All Other AFS Securities Total Auction Rate Money Market Preferred Stocks All Other AFS Securities Total Unrealized gains (losses) arising during the period $ (79) $ (7,559) $ (7,638) $ (370) $ (10,300) $ (10,670) Reclassification adjustment for net (gains) losses included in net income — (66) (66) — — — Net unrealized gains (losses) (79) (7,625) (7,704) (370) (10,300) (10,670) Tax effect — 1,601 1,601 — 2,163 2,163 Unrealized gains (losses), net of tax $ (79) $ (6,024) $ (6,103) $ (370) $ (8,137) $ (8,507) Six Months Ended June 30 2023 2022 Auction Rate Money Market Preferred Stocks All Other AFS Securities Total Auction Rate Money Market Preferred Stocks All Other AFS Securities Total Unrealized gains (losses) arising during the period $ 295 $ 677 $ 972 $ (745) $ (32,853) $ (33,598) Reclassification adjustment for net (gains) losses included in net income — (67) (67) — — — Net unrealized gains (losses) 295 610 905 (745) (32,853) (33,598) Tax effect — (128) (128) — 6,899 6,899 Unrealized gains (losses), net of tax $ 295 $ 482 $ 777 $ (745) $ (25,954) $ (26,699)

Fair Value (Tables)

Fair Value (Tables)	6 Months Ended
	Jun. 30, 2023
Fair Value Disclosures [Abstract]
Quantitative information about assets measured utilizing Level 3 fair value measurement	The following tables list the quantitative information about loans measured at fair value on a nonrecurring basis as of: June 30, 2023 Valuation Technique Fair Value Unobservable Input Actual Range Weighted Average Collateral Dependent Loans - Discount applied to collateral: Discounted value $270 Real Estate 20% 20% Equipment 25% 25% December 31, 2022 Valuation Technique Fair Value Unobservable Input Actual Range Weighted Average Discount applied to collateral: Real Estate 20% - 30% 24% Impaired Loans - Equipment 25% - 35% 31% Discounted value $17,143 Cash crop inventory 40% 40% Livestock 30% 30% Accounts receivable 25% 27% Furniture, fixtures & equipment 45% 45%
Carrying amount and estimated fair value of financial instruments not recorded at fair value	The carrying amount and estimated fair value of financial instruments not recorded at fair value in their entirety on a recurring basis were as follows as of: June 30, 2023 Carrying Estimated Level 1 Level 2 Level 3 ASSETS Cash and cash equivalents $ 29,880 $ 29,880 $ 29,880 $ — $ — Mortgage loans AFS 362 365 — 365 — Gross loans 1,334,402 1,288,352 — — 1,288,352 Less allowance for credit losses 12,833 12,833 — — 12,833 Net loans 1,321,569 1,275,519 — — 1,275,519 Accrued interest receivable 5,763 5,763 5,763 — — Equity securities without readily determinable fair values (1) 15,746 N/A — — — OMSR 2,483 3,195 — 3,195 — LIABILITIES Deposits without stated maturities 1,401,411 1,401,411 1,401,411 — — Deposits with stated maturities 313,537 305,375 — 305,375 — Federal funds purchased and repurchase agreements 37,102 37,011 — 37,011 — FHLB advances 55,000 55,001 — 55,001 — Subordinated debt, net of unamortized issuance costs 29,290 23,576 — 23,576 — Accrued interest payable 600 600 600 — — December 31, 2022 Carrying Estimated Level 1 Level 2 Level 3 ASSETS Cash and cash equivalents $ 38,924 $ 38,924 $ 38,924 $ — $ — Mortgage loans AFS 379 395 — 395 — Gross loans 1,264,173 1,225,669 — — 1,225,669 Less allowance for credit losses 9,850 9,850 — — 9,850 Net loans 1,254,323 1,215,819 — — 1,215,819 Accrued interest receivable 7,472 7,472 7,472 — — Equity securities without readily determinable fair values (1) 15,746 N/A — — — OMSR 2,559 3,174 — 3,174 — LIABILITIES Deposits without stated maturities 1,492,235 1,492,235 1,492,235 — — Deposits with stated maturities 252,040 240,964 — 240,964 — Federal funds purchased and repurchase agreements 57,771 57,581 — 57,581 — Subordinated debt, net of unamortized issuance costs 29,245 26,365 — 26,365 — Accrued interest payable 255 255 255 — — (1) Due to the characteristics of equity securities without readily determinable fair values, they are not disclosed under a specific fair value hierarchy. When an impairment or write-down related to these securities is recorded, such amount would be classified as a nonrecurring Level 3 fair value adjustment.
Assets and liabilities measured at fair value	The table below presents the recorded amount of assets and liabilities measured at fair value on: June 30, 2023 December 31, 2022 Total Level 1 Level 2 Level 3 Total Level 1 Level 2 Level 3 Recurring items AFS securities U.S. Treasury $ 209,353 $ — $ 209,353 $ — $ 208,701 $ — $ 208,701 $ — States and political subdivisions 95,242 — 95,242 — 117,512 — 117,512 — Auction rate money market preferred 2,637 — 2,637 — 2,342 — 2,342 — Mortgage-backed securities 35,532 — 35,532 — 39,070 — 39,070 — Collateralized mortgage obligations 180,996 — 180,996 — 205,728 — 205,728 — Corporate 6,737 — 6,737 — 7,128 — 7,128 — Total AFS securities 530,497 — 530,497 — 580,481 — 580,481 — Nonrecurring items Collateral dependent (net of ACL) in 2023 270 — — 270 17,143 — — 17,143 Foreclosed assets 405 — — 405 439 — — 439 Total $ 531,172 $ — $ 530,497 $ 675 $ 598,063 $ — $ 580,481 $ 17,582 Percent of assets and liabilities measured at fair value — % 99.87 % 0.13 % — % 97.06 % 2.94 %

Basis of Presentation (Details)

Basis of Presentation (Details) - USD ($)		6 Months Ended
	Jan. 01, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2021
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing Receivable, Allowance for Credit Loss		$ 12,833,000	$ 12,640,000	$ 9,850,000	$ 9,700,000	$ 9,204,000	$ 9,103,000
Credit Loss, Financial Instrument		ACL - Loans: The ACL on loans is calculated in accordance with ASC 326 and is deducted from the amortized cost basis of loans to present our best estimate of the net amount expected to be collected. The ACL is established through a provision for credit losses charged to earnings. Loan losses are charged against the allowance when we believe the uncollectability of the loan balance is confirmed. Subsequent recoveries, if any, are credited to the allowance. We made an accounting policy election to exclude accrued interest receivable on loans from the estimate of credit losses. We evaluate the ACL on a regular basis. Our periodic review of the collectability of loans considers historical experience, the nature and volume of the loan portfolio, adverse situations that may affect the borrower’s ability to repay, estimated value of any underlying collateral, prevailing economic conditions, and reasonable and supportable forecasts. This evaluation is inherently subjective as it requires estimates that are susceptible to significant revision as more information becomes available. The ACL consists of a general component and loans individually analyzed. The general component covers loans not specifically analyzed and is based on historical loss experience, current conditions, and reasonable and supportable forecasts. The general component also includes uncertainties that we believe could affect our estimate of probable losses based on qualitative factors. Loans in nonaccrual status are individually analyzed on a loan-by-loan basis. Loans evaluated individually are not included in the general, or pooled, component of the ACL. For collateralized loans, the loan's specific allowance is measured by the fair value of the collateral approach. The specific reserve is based on the fair value of the collateral, less costs to sell if foreclosure is probable, and an allowance is established when the collateral value is lower than the carrying value of the loan. When the discounted cash flow method is used to measure the loan's specific allowance, the effective interest rate is used to discount expected cash flows to incorporate expected prepayments. An allowance is established when the discounted cash flows are lower than the carrying value of the loan. Large groups of smaller-balance, homogeneous loans are collectively evaluated for measurement of an allowance. Off Balance Sheet Credit Related Financial Instruments: In the ordinary course of business, we have entered into commitments to extend credit, including commitments under credit card arrangements, commercial lines of credit, home equity lines of credit, commercial letters of credit, and standby letters of credit. Such financial instruments are recorded only when funded. In connection with these commitments, we established an allowance for credit losses related to off-balance-sheet credit exposures. The allowance, recorded in a liability account, is calculated in accordance with ASC 326 and represents expected credit losses over the contractual period for which we are exposed to credit risk resulting from a contractual obligation to extend credit. The estimate of expected credit losses considers both the likelihood that funding will occur and the amount expected to be funded over the estimated remaining life of the commitment. The likelihood and expected amount of funding are based on historical utilization rates. No allowance is recognized if we have the unconditional right to cancel the obligation. The allowance is reported as a component of accrued interest payable and other liabilities in our consolidated balance sheets. Adjustments to the allowance are reported in our income statement as a component of provision for credit losses.
Commercial Real Estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing Receivable, Allowance for Credit Loss		$ 5,968,000	6,036,000	461,000
Commercial [Member]
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing Receivable, Allowance for Credit Loss		822,000	817,000	860,000
Agricultural [Member]
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing Receivable, Allowance for Credit Loss		264,000	265,000	577,000	451,000	383,000	289,000
Residential Mortgage
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing Receivable, Allowance for Credit Loss		4,173,000	4,113,000	617,000	639,000	725,000	747,000
Unallocated Financing Receivables [Member]
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing Receivable, Allowance for Credit Loss		0	$ 0	$ 6,374,000	$ 5,529,000	$ 6,143,000	$ 5,419,000
Cumulative Effect, Period of Adoption, Adjusted Balance
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing Receivable, Allowance for Credit Loss	$ 12,594,000
Cumulative Effect, Period of Adoption, Adjusted Balance | Commitments to Extend Credit
Financing Receivable, Allowance for Credit Loss [Line Items]
Off-Balance-Sheet, Credit Loss, Liability	315,000
Cumulative Effect, Period of Adoption, Adjusted Balance | Commercial Real Estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing Receivable, Allowance for Credit Loss	5,993,000
Cumulative Effect, Period of Adoption, Adjusted Balance | Commercial [Member]
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing Receivable, Allowance for Credit Loss	802,000
Cumulative Effect, Period of Adoption, Adjusted Balance | Agricultural [Member]
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing Receivable, Allowance for Credit Loss	330,000
Cumulative Effect, Period of Adoption, Adjusted Balance | Residential Mortgage
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing Receivable, Allowance for Credit Loss	4,152,000
Cumulative Effect, Period of Adoption, Adjusted Balance | Consumer Loan
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing Receivable, Allowance for Credit Loss	1,317,000
Cumulative Effect, Period of Adoption, Adjusted Balance | Unallocated Financing Receivables [Member]
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing Receivable, Allowance for Credit Loss	0
Accounting Standards Update 2016-13
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing Receivable, Allowance for Credit Loss	2,744,000	2,744,000
Accounting Standards Update 2016-13 | Commitments to Extend Credit
Financing Receivable, Allowance for Credit Loss [Line Items]
Off-Balance-Sheet, Credit Loss, Liability	315,000
Financing Receivable, Allowance for Credit Losses, Effect of Change in Method	(249,000)
Accounting Standards Update 2016-13 | Loans Receivable
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing Receivable, Allowance for Credit Losses, Effect of Change in Method	(2,168,000)
Accounting Standards Update 2016-13 | Commercial Real Estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing Receivable, Allowance for Credit Loss	5,532,000	5,532,000
Financing Receivable, Allowance for Credit Losses, Effect of Change in Method	(4,370,000)
Accounting Standards Update 2016-13 | Commercial [Member]
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing Receivable, Allowance for Credit Loss	(58,000)	(58,000)
Financing Receivable, Allowance for Credit Losses, Effect of Change in Method	46,000
Accounting Standards Update 2016-13 | Agricultural [Member]
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing Receivable, Allowance for Credit Loss	(247,000)	(247,000)
Financing Receivable, Allowance for Credit Losses, Effect of Change in Method	195,000
Accounting Standards Update 2016-13 | Residential Mortgage
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing Receivable, Allowance for Credit Loss	3,535,000	3,535,000
Financing Receivable, Allowance for Credit Losses, Effect of Change in Method	(2,793,000)
Accounting Standards Update 2016-13 | Consumer Loan
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing Receivable, Allowance for Credit Loss	356,000
Financing Receivable, Allowance for Credit Losses, Effect of Change in Method	(281,000)
Accounting Standards Update 2016-13 | Unallocated Financing Receivables [Member]
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing Receivable, Allowance for Credit Loss	(6,374,000)	$ (6,374,000)
Financing Receivable, Allowance for Credit Losses, Effect of Change in Method	5,035,000
Pre Adoption Allowance
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing Receivable, Allowance for Credit Loss	9,850,000
Pre Adoption Allowance | Commitments to Extend Credit
Financing Receivable, Allowance for Credit Loss [Line Items]
Off-Balance-Sheet, Credit Loss, Liability	0
Pre Adoption Allowance | Commercial Real Estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing Receivable, Allowance for Credit Loss	461,000
Pre Adoption Allowance | Commercial [Member]
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing Receivable, Allowance for Credit Loss	860,000
Pre Adoption Allowance | Agricultural [Member]
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing Receivable, Allowance for Credit Loss	577,000
Pre Adoption Allowance | Residential Mortgage
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing Receivable, Allowance for Credit Loss	617,000
Pre Adoption Allowance | Consumer Loan
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing Receivable, Allowance for Credit Loss	961,000
Pre Adoption Allowance | Unallocated Financing Receivables [Member]
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing Receivable, Allowance for Credit Loss	$ 6,374,000

AFS Securities (Amortized cost

AFS Securities (Amortized cost and fair value of AFS securities, with gross unrealized gains and losses) (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	$ 574,716	$ 625,605
Debt Securities, Available-for-sale, Accumulated Gross Unrealized Gain, before Tax	757	392
Gross Unrealized Losses	44,976	45,516
AFS securities	530,497	580,481
States and political subdivisions [Member]
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	99,231	122,023
Debt Securities, Available-for-sale, Accumulated Gross Unrealized Gain, before Tax	757	392
Gross Unrealized Losses	4,746	4,903
AFS securities	95,242	117,512
Auction rate money market preferred [Member]
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	3,200	3,200
Debt Securities, Available-for-sale, Accumulated Gross Unrealized Gain, before Tax	0	0
Gross Unrealized Losses	563	858
AFS securities	2,637	2,342
Mortgage-backed securities [Member]
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	38,731	42,309
Debt Securities, Available-for-sale, Accumulated Gross Unrealized Gain, before Tax	0	0
Gross Unrealized Losses	3,199	3,239
AFS securities	35,532	39,070
Collateralized mortgage obligations [Member]
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	193,983	218,301
Debt Securities, Available-for-sale, Accumulated Gross Unrealized Gain, before Tax	0	0
Gross Unrealized Losses	12,987	12,573
AFS securities	180,996	205,728
Corporate Debt Securities
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	8,150	8,150
Debt Securities, Available-for-sale, Accumulated Gross Unrealized Gain, before Tax	0	0
Gross Unrealized Losses	1,413	1,022
AFS securities	6,737	7,128
US Treasury Securities
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	231,421	231,622
Debt Securities, Available-for-sale, Accumulated Gross Unrealized Gain, before Tax	0	0
Gross Unrealized Losses	22,068	22,921
AFS securities	$ 209,353	$ 208,701

AFS Securities (Amortized cos_2

AFS Securities (Amortized cost and fair value of AFS securities by contractual maturity) (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Debt Securities, Available-for-sale, Maturity, Amortized Cost, Rolling Maturity [Abstract]
Maturing, Due in One Year or Less	$ 13,548
Maturing, After One Year But Within Five Years	263,615
Maturing, After Five Years But Within Ten Years	29,106
Maturing, After Ten Years	32,533
Securities With Variable Monthly Payments or Noncontractual Maturities	235,914
Amortized Cost	574,716	$ 625,605
Debt Securities, Available-for-sale, Maturity, Fair Value, Rolling Maturity [Abstract]
Maturing, Due in One Year or Less, Fair value	13,513
Maturing, After One Year But Within Five Years, Fair value	241,669
Maturing, After Five Years But Within Ten Years, Fair value	26,959
Maturing, After Ten Years, Fair value	29,191
Securities With Variable Monthly Payments or Noncontractual Maturities, Fair value	219,165
Total, Fair value	530,497	580,481
States and political subdivisions [Member]
Debt Securities, Available-for-sale, Maturity, Amortized Cost, Rolling Maturity [Abstract]
Maturing, Due in One Year or Less	13,548
Maturing, After One Year But Within Five Years	32,194
Maturing, After Five Years But Within Ten Years	20,956
Maturing, After Ten Years	32,533
Securities With Variable Monthly Payments or Noncontractual Maturities	0
Amortized Cost	99,231	122,023
Debt Securities, Available-for-sale, Maturity, Fair Value, Rolling Maturity [Abstract]
Total, Fair value	95,242	117,512
Auction rate money market preferred [Member]
Debt Securities, Available-for-sale, Maturity, Amortized Cost, Rolling Maturity [Abstract]
Maturing, Due in One Year or Less	0
Maturing, After One Year But Within Five Years	0
Maturing, After Five Years But Within Ten Years	0
Maturing, After Ten Years	0
Securities With Variable Monthly Payments or Noncontractual Maturities	3,200
Amortized Cost	3,200	3,200
Debt Securities, Available-for-sale, Maturity, Fair Value, Rolling Maturity [Abstract]
Total, Fair value	2,637	2,342
Mortgage-backed securities [Member]
Debt Securities, Available-for-sale, Maturity, Amortized Cost, Rolling Maturity [Abstract]
Maturing, Due in One Year or Less	0
Maturing, After One Year But Within Five Years	0
Maturing, After Five Years But Within Ten Years	0
Maturing, After Ten Years	0
Securities With Variable Monthly Payments or Noncontractual Maturities	38,731
Amortized Cost	38,731	42,309
Debt Securities, Available-for-sale, Maturity, Fair Value, Rolling Maturity [Abstract]
Total, Fair value	35,532	39,070
Collateralized mortgage obligations [Member]
Debt Securities, Available-for-sale, Maturity, Amortized Cost, Rolling Maturity [Abstract]
Maturing, Due in One Year or Less	0
Maturing, After One Year But Within Five Years	0
Maturing, After Five Years But Within Ten Years	0
Maturing, After Ten Years	0
Securities With Variable Monthly Payments or Noncontractual Maturities	193,983
Amortized Cost	193,983	218,301
Debt Securities, Available-for-sale, Maturity, Fair Value, Rolling Maturity [Abstract]
Total, Fair value	180,996	205,728
Corporate Debt Securities
Debt Securities, Available-for-sale, Maturity, Amortized Cost, Rolling Maturity [Abstract]
Maturing, Due in One Year or Less	0
Maturing, After One Year But Within Five Years	0
Maturing, After Five Years But Within Ten Years	8,150
Maturing, After Ten Years	0
Securities With Variable Monthly Payments or Noncontractual Maturities	0
Amortized Cost	8,150	8,150
Debt Securities, Available-for-sale, Maturity, Fair Value, Rolling Maturity [Abstract]
Total, Fair value	6,737	7,128
US Treasury Securities
Debt Securities, Available-for-sale, Maturity, Amortized Cost, Rolling Maturity [Abstract]
Maturing, Due in One Year or Less	0
Maturing, After One Year But Within Five Years	231,421
Maturing, After Five Years But Within Ten Years	0
Maturing, After Ten Years	0
Securities With Variable Monthly Payments or Noncontractual Maturities	0
Amortized Cost	231,421	231,622
Debt Securities, Available-for-sale, Maturity, Fair Value, Rolling Maturity [Abstract]
Total, Fair value	$ 209,353	$ 208,701

AFS Securities (Activity relate

AFS Securities (Activity related to sales of AFS securities) (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Investments, Debt and Equity Securities [Abstract]
Proceeds from sales of AFS of securities	$ 13,944	$ 0	$ 18,089	$ 0
Debt Securities, Available-for-sale, Realized Gain (Loss)	66	0	67	0
Applicable income tax expense	$ 14	$ 0	$ 14	$ 0

AFS Securities (AFS securities

AFS Securities (AFS securities with gross unrealized losses) (Details) $ in Thousands	Jun. 30, 2023 USD ($) Securities	Dec. 31, 2022 USD ($) Securities
Debt Securities, Available-for-sale [Line Items]
Gross Unrealized Losses, Less Than Twelve Months	$ 3,907	$ 19,424
Fair Value, Less Than Twelve Months	86,055	306,799
Gross Unrealized Losses, Twelve Months or More	41,069	26,092
Fair Value, Twelve Months or More	404,543	244,918
Total Unrealized Losses	$ 44,976	$ 45,516
Number of Securities in an unrealized loss position, Less Than Twelve Months, Fair Value | Securities	62	178
Number of Securities in an unrealized loss position, Twelve Months or More, Fair Value | Securities	225	266
Number of Securities in an unrealized loss position, Total Unrealized Losses | Securities	287	444
States and political subdivisions [Member]
Debt Securities, Available-for-sale [Line Items]
Gross Unrealized Losses, Less Than Twelve Months	$ 242	$ 2,389
Fair Value, Less Than Twelve Months	16,972	48,083
Gross Unrealized Losses, Twelve Months or More	4,504	2,514
Fair Value, Twelve Months or More	38,371	40,667
Total Unrealized Losses	4,746	4,903
Auction rate money market preferred [Member]
Debt Securities, Available-for-sale [Line Items]
Gross Unrealized Losses, Less Than Twelve Months	0	0
Fair Value, Less Than Twelve Months	0	0
Gross Unrealized Losses, Twelve Months or More	563	858
Fair Value, Twelve Months or More	2,637	2,342
Total Unrealized Losses	563	858
Collateralized mortgage obligations [Member]
Debt Securities, Available-for-sale [Line Items]
Gross Unrealized Losses, Less Than Twelve Months	3,597	12,408
Fair Value, Less Than Twelve Months	67,725	201,315
Gross Unrealized Losses, Twelve Months or More	9,390	165
Fair Value, Twelve Months or More	113,271	4,411
Total Unrealized Losses	12,987	12,573
US Treasury Securities
Debt Securities, Available-for-sale [Line Items]
Gross Unrealized Losses, Less Than Twelve Months	0	1,388
Fair Value, Less Than Twelve Months	0	18,331
Gross Unrealized Losses, Twelve Months or More	22,068	21,533
Fair Value, Twelve Months or More	209,353	190,370
Total Unrealized Losses	22,068	22,921
Corporate Debt Securities
Debt Securities, Available-for-sale [Line Items]
Gross Unrealized Losses, Less Than Twelve Months	0	0
Fair Value, Less Than Twelve Months	0	0
Gross Unrealized Losses, Twelve Months or More	1,413	1,022
Fair Value, Twelve Months or More	6,737	7,128
Total Unrealized Losses	1,413	1,022
Mortgage Backed Securities, Other [Member]
Debt Securities, Available-for-sale [Line Items]
Gross Unrealized Losses, Less Than Twelve Months	68	3,239
Fair Value, Less Than Twelve Months	1,358	39,070
Gross Unrealized Losses, Twelve Months or More	3,131	0
Fair Value, Twelve Months or More	34,174	0
Total Unrealized Losses	$ 3,199	$ 3,239

Loans and ACL (Summary of Loan

Loans and ACL (Summary of Loan Composition) (Details) - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and Leases Receivable, Net of Deferred Income	$ 1,334,402,000	$ 1,264,173,000
LoanPortfolioClassesAndSegmentsAsPercentageofAggregateLoan	1	1
Commercial and Industrial, Secured, Portfolio Segment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and Leases Receivable, Net of Deferred Income	173,900,000	161,895,000
LoanPortfolioClassesAndSegmentsAsPercentageofAggregateLoan	0.1304	0.1280
Commercial and Industrial, Unsecured, Portfolio Segment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and Leases Receivable, Net of Deferred Income	21,014,000	16,533,000
LoanPortfolioClassesAndSegmentsAsPercentageofAggregateLoan	0.0157	0.0131
Commercial [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and Leases Receivable, Net of Deferred Income	194,914,000	178,428,000
LoanPortfolioClassesAndSegmentsAsPercentageofAggregateLoan	0.1461	0.1411
Commercial Real Estate, Owner Occupied, Portfolio Segment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and Leases Receivable, Net of Deferred Income	183,460,000	192,117,000
LoanPortfolioClassesAndSegmentsAsPercentageofAggregateLoan	0.1375	0.1520
Commercial Real Estate, Non-owner Occupied
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and Leases Receivable, Net of Deferred Income	215,402,000	204,091,000
LoanPortfolioClassesAndSegmentsAsPercentageofAggregateLoan	0.1614	0.1614
Commercial Real Estate, 1-4 Family Investor, Portfolio Segment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and Leases Receivable, Net of Deferred Income	86,260,000	85,278,000
LoanPortfolioClassesAndSegmentsAsPercentageofAggregateLoan	0.0646	0.0675
Commercial Real Estate, Multifamily, Portfolio Segment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and Leases Receivable, Net of Deferred Income	79,132,000	84,526,000
LoanPortfolioClassesAndSegmentsAsPercentageofAggregateLoan	0.0593	0.0669
Commercial Real Estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and Leases Receivable, Net of Deferred Income	564,254,000	566,012,000
LoanPortfolioClassesAndSegmentsAsPercentageofAggregateLoan	0.4228	0.4478
Commercial Advances to Mortgage Brokers Segment [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and Leases Receivable, Net of Deferred Income	39,099,000	0
LoanPortfolioClassesAndSegmentsAsPercentageofAggregateLoan	0.0293	0
Agricultural Mortgage, Portfolio Segment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and Leases Receivable, Net of Deferred Income	69,751,000	73,002,000
LoanPortfolioClassesAndSegmentsAsPercentageofAggregateLoan	0.0523	0.0577
Agricultural Other Portfolio Segment [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and Leases Receivable, Net of Deferred Income	26,938,000	31,983,000
LoanPortfolioClassesAndSegmentsAsPercentageofAggregateLoan	0.0202	0.0253
Agricultural [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and Leases Receivable, Net of Deferred Income	96,689,000	104,985,000
LoanPortfolioClassesAndSegmentsAsPercentageofAggregateLoan	0.0725	0.0830
Residential Real Estate, Senior Lien, Portfolio Segment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and Leases Receivable, Net of Deferred Income	303,643,000	300,225,000
LoanPortfolioClassesAndSegmentsAsPercentageofAggregateLoan	0.2275	0.2375
Residential Real Estate, Junior Lien, Portfolio Segment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and Leases Receivable, Net of Deferred Income	4,534,000	3,282,000
LoanPortfolioClassesAndSegmentsAsPercentageofAggregateLoan	0.0034	0.0026
Residential Real Estate, Home Equity Lines of Credit, Portfolio Segment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and Leases Receivable, Net of Deferred Income	35,297,000	33,187,000
LoanPortfolioClassesAndSegmentsAsPercentageofAggregateLoan	0.0265	0.0263
Residential Mortgage
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and Leases Receivable, Net of Deferred Income	343,474,000	336,694,000
LoanPortfolioClassesAndSegmentsAsPercentageofAggregateLoan	0.2574	0.2664
Consumer, Secured, Direct, Portfolio Segment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and Leases Receivable, Net of Deferred Income	38,458,000	37,127,000
LoanPortfolioClassesAndSegmentsAsPercentageofAggregateLoan	0.0288	0.0294
Consumer, Secured, Indirect, Portfolio Segment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and Leases Receivable, Net of Deferred Income	54,131,000	37,814,000
LoanPortfolioClassesAndSegmentsAsPercentageofAggregateLoan	0.0406	0.0298
Consumer, Unsecured, Portfolio Segment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and Leases Receivable, Net of Deferred Income	3,383,000	3,113,000
LoanPortfolioClassesAndSegmentsAsPercentageofAggregateLoan	0.0025	0.0025
Consumer Portfolio Segment [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and Leases Receivable, Net of Deferred Income	95,972,000	78,054,000
LoanPortfolioClassesAndSegmentsAsPercentageofAggregateLoan	$ 0.0719	$ 0.0617

Loans and ACL (Summary of Nonac

Loans and ACL (Summary of Nonaccrual Loans With No ACL) (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Financing Receivable, Nonaccrual [Line Items]
Loans and Leases Receivable, Nonperforming, Nonaccrual of Interest	$ 414	$ 457
Financing Receivable, Nonaccrual, No Allowance	414	437
Commercial and Industrial, Secured, Portfolio Segment
Financing Receivable, Nonaccrual [Line Items]
Loans and Leases Receivable, Nonperforming, Nonaccrual of Interest	17	22
Financing Receivable, Nonaccrual, No Allowance	17	22
Commercial Real Estate, 1-4 Family Investor, Portfolio Segment
Financing Receivable, Nonaccrual [Line Items]
Loans and Leases Receivable, Nonperforming, Nonaccrual of Interest	0	74
Financing Receivable, Nonaccrual, No Allowance	0	74
Agricultural Mortgage, Portfolio Segment
Financing Receivable, Nonaccrual [Line Items]
Loans and Leases Receivable, Nonperforming, Nonaccrual of Interest	51	67
Financing Receivable, Nonaccrual, No Allowance	51	67
Agricultural Other Portfolio Segment [Member]
Financing Receivable, Nonaccrual [Line Items]
Loans and Leases Receivable, Nonperforming, Nonaccrual of Interest	167	167
Financing Receivable, Nonaccrual, No Allowance	167	167
Residential, Senior Liens, Financing Receivable [Member]
Financing Receivable, Nonaccrual [Line Items]
Loans and Leases Receivable, Nonperforming, Nonaccrual of Interest	179	127
Financing Receivable, Nonaccrual, No Allowance	$ 179	$ 107

Loans and ACL (Past due and cur

Loans and ACL (Past due and current loans) (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Financing Receivable, Past Due [Line Items]
Total		$ 1,264,173
Loans and Leases Receivable, Gross	$ 1,334,402	1,264,173
Financing Receivable, 90 Days or More Past Due, Still Accruing	133	0
Total commercial [Member]
Financing Receivable, Past Due [Line Items]
Total		744,440
Loans and Leases Receivable, Gross	194,914	178,428
Financing Receivable, 90 Days or More Past Due, Still Accruing	0	0
Commercial and Industrial, Secured, Portfolio Segment
Financing Receivable, Past Due [Line Items]
Loans and Leases Receivable, Gross	173,900	161,895
Financing Receivable, 90 Days or More Past Due, Still Accruing	0	0
Commercial and Industrial, Unsecured, Portfolio Segment
Financing Receivable, Past Due [Line Items]
Loans and Leases Receivable, Gross	21,014	16,533
Financing Receivable, 90 Days or More Past Due, Still Accruing	0	0
Commercial Real Estate
Financing Receivable, Past Due [Line Items]
Loans and Leases Receivable, Gross	564,254	566,012
Financing Receivable, 90 Days or More Past Due, Still Accruing	0	0
Commercial Real Estate, Owner Occupied, Portfolio Segment
Financing Receivable, Past Due [Line Items]
Loans and Leases Receivable, Gross	183,460	192,117
Financing Receivable, 90 Days or More Past Due, Still Accruing	0	0
Commercial Real Estate, Non-owner Occupied
Financing Receivable, Past Due [Line Items]
Loans and Leases Receivable, Gross	215,402	204,091
Financing Receivable, 90 Days or More Past Due, Still Accruing	0	0
Commercial Real Estate, 1-4 Family Investor, Portfolio Segment
Financing Receivable, Past Due [Line Items]
Loans and Leases Receivable, Gross	86,260	85,278
Financing Receivable, 90 Days or More Past Due, Still Accruing	0	0
Commercial Real Estate, Multifamily, Portfolio Segment
Financing Receivable, Past Due [Line Items]
Loans and Leases Receivable, Gross	79,132	84,526
Financing Receivable, 90 Days or More Past Due, Still Accruing	0	0
Commercial Advances to Mortgage Brokers Segment [Member]
Financing Receivable, Past Due [Line Items]
Loans and Leases Receivable, Gross	39,099	0
Financing Receivable, 90 Days or More Past Due, Still Accruing	0	0
Total agricultural [Member]
Financing Receivable, Past Due [Line Items]
Total		104,985
Loans and Leases Receivable, Gross	96,689	104,985
Financing Receivable, 90 Days or More Past Due, Still Accruing	0	0
Agricultural Mortgage, Portfolio Segment
Financing Receivable, Past Due [Line Items]
Loans and Leases Receivable, Gross	69,751	73,002
Financing Receivable, 90 Days or More Past Due, Still Accruing	0	0
Agricultural other [Member]
Financing Receivable, Past Due [Line Items]
Total		31,983
Loans and Leases Receivable, Gross	26,938	31,983
Financing Receivable, 90 Days or More Past Due, Still Accruing	0	0
Residential Mortgage
Financing Receivable, Past Due [Line Items]
Total		336,694
Loans and Leases Receivable, Gross	343,474	336,694
Financing Receivable, 90 Days or More Past Due, Still Accruing	133	0
Residential Real Estate, Senior Lien, Portfolio Segment
Financing Receivable, Past Due [Line Items]
Loans and Leases Receivable, Gross	303,643	300,225
Financing Receivable, 90 Days or More Past Due, Still Accruing	133	0
Residential Real Estate, Junior Lien, Portfolio Segment
Financing Receivable, Past Due [Line Items]
Loans and Leases Receivable, Gross	4,534	3,282
Financing Receivable, 90 Days or More Past Due, Still Accruing	0	0
Residential Real Estate, Home Equity Lines of Credit, Portfolio Segment
Financing Receivable, Past Due [Line Items]
Loans and Leases Receivable, Gross	35,297	33,187
Financing Receivable, 90 Days or More Past Due, Still Accruing	0	0
Total Consumer [Member]
Financing Receivable, Past Due [Line Items]
Total		78,054
Loans and Leases Receivable, Gross	95,972	78,054
Financing Receivable, 90 Days or More Past Due, Still Accruing	0	0
Consumer, Secured, Direct, Portfolio Segment
Financing Receivable, Past Due [Line Items]
Loans and Leases Receivable, Gross	38,458	37,127
Financing Receivable, 90 Days or More Past Due, Still Accruing	0	0
Consumer, Secured, Indirect, Portfolio Segment
Financing Receivable, Past Due [Line Items]
Loans and Leases Receivable, Gross	54,131	37,814
Financing Receivable, 90 Days or More Past Due, Still Accruing	0	0
Consumer, Unsecured, Portfolio Segment
Financing Receivable, Past Due [Line Items]
Loans and Leases Receivable, Gross	3,383	3,113
Financing Receivable, 90 Days or More Past Due, Still Accruing	0	0
Financial Asset, 30 to 59 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Total	2,787	7,951
Financial Asset, 30 to 59 Days Past Due [Member] | Total commercial [Member]
Financing Receivable, Past Due [Line Items]
Total	0	536
Financial Asset, 30 to 59 Days Past Due [Member] | Commercial and Industrial, Secured, Portfolio Segment
Financing Receivable, Past Due [Line Items]
Total	0	536
Financial Asset, 30 to 59 Days Past Due [Member] | Commercial and Industrial, Unsecured, Portfolio Segment
Financing Receivable, Past Due [Line Items]
Total	0	0
Financial Asset, 30 to 59 Days Past Due [Member] | Commercial Real Estate
Financing Receivable, Past Due [Line Items]
Total	2,494	4,302
Financial Asset, 30 to 59 Days Past Due [Member] | Commercial Real Estate, Owner Occupied, Portfolio Segment
Financing Receivable, Past Due [Line Items]
Total	0	94
Financial Asset, 30 to 59 Days Past Due [Member] | Commercial Real Estate, Non-owner Occupied
Financing Receivable, Past Due [Line Items]
Total	2,494	4,208
Financial Asset, 30 to 59 Days Past Due [Member] | Commercial Real Estate, 1-4 Family Investor, Portfolio Segment
Financing Receivable, Past Due [Line Items]
Total	0	0
Financial Asset, 30 to 59 Days Past Due [Member] | Commercial Real Estate, Multifamily, Portfolio Segment
Financing Receivable, Past Due [Line Items]
Total	0	0
Financial Asset, 30 to 59 Days Past Due [Member] | Commercial Advances to Mortgage Brokers Segment [Member]
Financing Receivable, Past Due [Line Items]
Total	0	0
Financial Asset, 30 to 59 Days Past Due [Member] | Total agricultural [Member]
Financing Receivable, Past Due [Line Items]
Total	0	0
Financial Asset, 30 to 59 Days Past Due [Member] | Agricultural Mortgage, Portfolio Segment
Financing Receivable, Past Due [Line Items]
Total	0	0
Financial Asset, 30 to 59 Days Past Due [Member] | Agricultural other [Member]
Financing Receivable, Past Due [Line Items]
Total	0	0
Financial Asset, 30 to 59 Days Past Due [Member] | Residential Mortgage
Financing Receivable, Past Due [Line Items]
Total	190	3,063
Financial Asset, 30 to 59 Days Past Due [Member] | Residential Real Estate, Senior Lien, Portfolio Segment
Financing Receivable, Past Due [Line Items]
Total	190	3,025
Financial Asset, 30 to 59 Days Past Due [Member] | Residential Real Estate, Junior Lien, Portfolio Segment
Financing Receivable, Past Due [Line Items]
Total	0	0
Financial Asset, 30 to 59 Days Past Due [Member] | Residential Real Estate, Home Equity Lines of Credit, Portfolio Segment
Financing Receivable, Past Due [Line Items]
Total	0	38
Financial Asset, 30 to 59 Days Past Due [Member] | Total Consumer [Member]
Financing Receivable, Past Due [Line Items]
Total	103	50
Financial Asset, 30 to 59 Days Past Due [Member] | Consumer, Secured, Direct, Portfolio Segment
Financing Receivable, Past Due [Line Items]
Total	4	1
Financial Asset, 30 to 59 Days Past Due [Member] | Consumer, Secured, Indirect, Portfolio Segment
Financing Receivable, Past Due [Line Items]
Total	88	45
Financial Asset, 30 to 59 Days Past Due [Member] | Consumer, Unsecured, Portfolio Segment
Financing Receivable, Past Due [Line Items]
Total	11	4
Financial Asset, 60 to 89 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Total	429	2,803
Financial Asset, 60 to 89 Days Past Due [Member] | Total commercial [Member]
Financing Receivable, Past Due [Line Items]
Total	8	0
Financial Asset, 60 to 89 Days Past Due [Member] | Commercial and Industrial, Secured, Portfolio Segment
Financing Receivable, Past Due [Line Items]
Total	0	0
Financial Asset, 60 to 89 Days Past Due [Member] | Commercial and Industrial, Unsecured, Portfolio Segment
Financing Receivable, Past Due [Line Items]
Total	8	0
Financial Asset, 60 to 89 Days Past Due [Member] | Commercial Real Estate
Financing Receivable, Past Due [Line Items]
Total	0	2,570
Financial Asset, 60 to 89 Days Past Due [Member] | Commercial Real Estate, Owner Occupied, Portfolio Segment
Financing Receivable, Past Due [Line Items]
Total	0	0
Financial Asset, 60 to 89 Days Past Due [Member] | Commercial Real Estate, Non-owner Occupied
Financing Receivable, Past Due [Line Items]
Total	0	2,570
Financial Asset, 60 to 89 Days Past Due [Member] | Commercial Real Estate, 1-4 Family Investor, Portfolio Segment
Financing Receivable, Past Due [Line Items]
Total	0	0
Financial Asset, 60 to 89 Days Past Due [Member] | Commercial Real Estate, Multifamily, Portfolio Segment
Financing Receivable, Past Due [Line Items]
Total		0
Financial Asset, 60 to 89 Days Past Due [Member] | Commercial Advances to Mortgage Brokers Segment [Member]
Financing Receivable, Past Due [Line Items]
Total	0	0
Financial Asset, 60 to 89 Days Past Due [Member] | Total agricultural [Member]
Financing Receivable, Past Due [Line Items]
Total	0	0
Financial Asset, 60 to 89 Days Past Due [Member] | Agricultural Mortgage, Portfolio Segment
Financing Receivable, Past Due [Line Items]
Total	0	0
Financial Asset, 60 to 89 Days Past Due [Member] | Agricultural other [Member]
Financing Receivable, Past Due [Line Items]
Total	0	0
Financial Asset, 60 to 89 Days Past Due [Member] | Residential Mortgage
Financing Receivable, Past Due [Line Items]
Total	421	225
Financial Asset, 60 to 89 Days Past Due [Member] | Residential Real Estate, Senior Lien, Portfolio Segment
Financing Receivable, Past Due [Line Items]
Total	421	225
Financial Asset, 60 to 89 Days Past Due [Member] | Residential Real Estate, Junior Lien, Portfolio Segment
Financing Receivable, Past Due [Line Items]
Total	0	0
Financial Asset, 60 to 89 Days Past Due [Member] | Residential Real Estate, Home Equity Lines of Credit, Portfolio Segment
Financing Receivable, Past Due [Line Items]
Total	0	0
Financial Asset, 60 to 89 Days Past Due [Member] | Total Consumer [Member]
Financing Receivable, Past Due [Line Items]
Total	0	8
Financial Asset, 60 to 89 Days Past Due [Member] | Consumer, Secured, Direct, Portfolio Segment
Financing Receivable, Past Due [Line Items]
Total	0	0
Financial Asset, 60 to 89 Days Past Due [Member] | Consumer, Secured, Indirect, Portfolio Segment
Financing Receivable, Past Due [Line Items]
Total	0	8
Financial Asset, 60 to 89 Days Past Due [Member] | Consumer, Unsecured, Portfolio Segment
Financing Receivable, Past Due [Line Items]
Total	0	0
Financial Asset, Equal to or Greater than 90 Days Past Due
Financing Receivable, Past Due [Line Items]
Total	133	14
Financial Asset, Equal to or Greater than 90 Days Past Due | Total commercial [Member]
Financing Receivable, Past Due [Line Items]
Total	0	0
Financial Asset, Equal to or Greater than 90 Days Past Due | Commercial and Industrial, Secured, Portfolio Segment
Financing Receivable, Past Due [Line Items]
Total	0	0
Financial Asset, Equal to or Greater than 90 Days Past Due | Commercial and Industrial, Unsecured, Portfolio Segment
Financing Receivable, Past Due [Line Items]
Total	0	0
Financial Asset, Equal to or Greater than 90 Days Past Due | Commercial Real Estate
Financing Receivable, Past Due [Line Items]
Total	0	14
Financial Asset, Equal to or Greater than 90 Days Past Due | Commercial Real Estate, Owner Occupied, Portfolio Segment
Financing Receivable, Past Due [Line Items]
Total	0	0
Financial Asset, Equal to or Greater than 90 Days Past Due | Commercial Real Estate, Non-owner Occupied
Financing Receivable, Past Due [Line Items]
Total	0	0
Financial Asset, Equal to or Greater than 90 Days Past Due | Commercial Real Estate, 1-4 Family Investor, Portfolio Segment
Financing Receivable, Past Due [Line Items]
Total	0	14
Financial Asset, Equal to or Greater than 90 Days Past Due | Commercial Real Estate, Multifamily, Portfolio Segment
Financing Receivable, Past Due [Line Items]
Total	0	0
Financial Asset, Equal to or Greater than 90 Days Past Due | Commercial Advances to Mortgage Brokers Segment [Member]
Financing Receivable, Past Due [Line Items]
Total	0	0
Financial Asset, Equal to or Greater than 90 Days Past Due | Total agricultural [Member]
Financing Receivable, Past Due [Line Items]
Total	0	0
Financial Asset, Equal to or Greater than 90 Days Past Due | Agricultural Mortgage, Portfolio Segment
Financing Receivable, Past Due [Line Items]
Total	0	0
Financial Asset, Equal to or Greater than 90 Days Past Due | Agricultural other [Member]
Financing Receivable, Past Due [Line Items]
Total	0	0
Financial Asset, Equal to or Greater than 90 Days Past Due | Residential Mortgage
Financing Receivable, Past Due [Line Items]
Total	133	0
Financial Asset, Equal to or Greater than 90 Days Past Due | Residential Real Estate, Senior Lien, Portfolio Segment
Financing Receivable, Past Due [Line Items]
Total	133	0
Financial Asset, Equal to or Greater than 90 Days Past Due | Residential Real Estate, Junior Lien, Portfolio Segment
Financing Receivable, Past Due [Line Items]
Total	0	0
Financial Asset, Equal to or Greater than 90 Days Past Due | Residential Real Estate, Home Equity Lines of Credit, Portfolio Segment
Financing Receivable, Past Due [Line Items]
Total	0	0
Financial Asset, Equal to or Greater than 90 Days Past Due | Total Consumer [Member]
Financing Receivable, Past Due [Line Items]
Total	0	0
Financial Asset, Equal to or Greater than 90 Days Past Due | Consumer, Secured, Direct, Portfolio Segment
Financing Receivable, Past Due [Line Items]
Total	0	0
Financial Asset, Equal to or Greater than 90 Days Past Due | Consumer, Secured, Indirect, Portfolio Segment
Financing Receivable, Past Due [Line Items]
Total	0	0
Financial Asset, Equal to or Greater than 90 Days Past Due | Consumer, Unsecured, Portfolio Segment
Financing Receivable, Past Due [Line Items]
Total	0	0
Financial Asset, Not Past Due
Financing Receivable, Past Due [Line Items]
Total	1,331,053	1,253,405
Financial Asset, Not Past Due | Total commercial [Member]
Financing Receivable, Past Due [Line Items]
Total	194,906	177,892
Financial Asset, Not Past Due | Commercial and Industrial, Secured, Portfolio Segment
Financing Receivable, Past Due [Line Items]
Total	173,900	161,359
Financial Asset, Not Past Due | Commercial and Industrial, Unsecured, Portfolio Segment
Financing Receivable, Past Due [Line Items]
Total	21,006	16,533
Financial Asset, Not Past Due | Commercial Real Estate
Financing Receivable, Past Due [Line Items]
Total	561,760	559,126
Financial Asset, Not Past Due | Commercial Real Estate, Owner Occupied, Portfolio Segment
Financing Receivable, Past Due [Line Items]
Total	183,460	192,023
Financial Asset, Not Past Due | Commercial Real Estate, Non-owner Occupied
Financing Receivable, Past Due [Line Items]
Total	212,908	197,313
Financial Asset, Not Past Due | Commercial Real Estate, 1-4 Family Investor, Portfolio Segment
Financing Receivable, Past Due [Line Items]
Total	86,260	85,264
Financial Asset, Not Past Due | Commercial Real Estate, Multifamily, Portfolio Segment
Financing Receivable, Past Due [Line Items]
Total	79,132	84,526
Financial Asset, Not Past Due | Commercial Advances to Mortgage Brokers Segment [Member]
Financing Receivable, Past Due [Line Items]
Total	39,099	0
Financial Asset, Not Past Due | Total agricultural [Member]
Financing Receivable, Past Due [Line Items]
Total	96,689	104,985
Financial Asset, Not Past Due | Agricultural Mortgage, Portfolio Segment
Financing Receivable, Past Due [Line Items]
Total	69,751	73,002
Financial Asset, Not Past Due | Agricultural other [Member]
Financing Receivable, Past Due [Line Items]
Total	26,938	31,983
Financial Asset, Not Past Due | Residential Mortgage
Financing Receivable, Past Due [Line Items]
Total	342,730	333,406
Financial Asset, Not Past Due | Residential Real Estate, Senior Lien, Portfolio Segment
Financing Receivable, Past Due [Line Items]
Total	302,899	296,975
Financial Asset, Not Past Due | Residential Real Estate, Junior Lien, Portfolio Segment
Financing Receivable, Past Due [Line Items]
Total	4,534	3,282
Financial Asset, Not Past Due | Residential Real Estate, Home Equity Lines of Credit, Portfolio Segment
Financing Receivable, Past Due [Line Items]
Total	35,297	33,149
Financial Asset, Not Past Due | Total Consumer [Member]
Financing Receivable, Past Due [Line Items]
Total	95,869	77,996
Financial Asset, Not Past Due | Consumer, Secured, Direct, Portfolio Segment
Financing Receivable, Past Due [Line Items]
Total	38,454	37,126
Financial Asset, Not Past Due | Consumer, Secured, Indirect, Portfolio Segment
Financing Receivable, Past Due [Line Items]
Total	54,043	37,761
Financial Asset, Not Past Due | Consumer, Unsecured, Portfolio Segment
Financing Receivable, Past Due [Line Items]
Total	$ 3,372	$ 3,109

Loans and ACL (Summary of Credi

Loans and ACL (Summary of Credit Quality Indicators by Year of Origination) (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Loans and Leases Receivable, Net of Deferred Income	$ 1,334,402		$ 1,334,402		$ 1,264,173
Financing Receivable, Allowance for Credit Loss, Writeoff	92	$ 106	193	$ 197
Commercial and Industrial, Secured, Portfolio Segment
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	20,067		20,067
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	45,419		45,419
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	32,010		32,010
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	15,306		15,306
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	4,241		4,241
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	4,079		4,079
Financing Receivable, Revolving	52,778		52,778
Financing Receivable, Revolving, Converted to Term Loan	0		0
Loans and Leases Receivable, Net of Deferred Income	173,900		173,900		161,895
Financing Receivable, Year One, Originated, Current Fiscal Year, Writeoff			0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year, Writeoff			0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year, Writeoff			0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff			0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year, Writeoff			0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year, Writeoff			0
Financing Receivable, Revolving, Writeoff			0
Financing Receivable, Revolving, Converted to Term Loan, Writeoff			0
Financing Receivable, Allowance for Credit Loss, Writeoff			0
Commercial and Industrial, Secured, Portfolio Segment | Risk Rating 1-3
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	3,386		3,386
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	5,809		5,809
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	7,251		7,251
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	8,535		8,535
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	1,200		1,200
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	1,611		1,611
Financing Receivable, Revolving	13,124		13,124
Loans and Leases Receivable, Net of Deferred Income	40,916		40,916
Commercial and Industrial, Secured, Portfolio Segment | Risk Rating 1-3 | Revolving Loans Converted to Term
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Revolving, Converted to Term Loan	0		0
Commercial and Industrial, Secured, Portfolio Segment | Low Satisfactory Rating [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	16,076		16,076
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	36,547		36,547
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	24,460		24,460
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	6,124		6,124
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	2,849		2,849
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	1,654		1,654
Financing Receivable, Revolving	34,619		34,619
Loans and Leases Receivable, Net of Deferred Income	122,329		122,329
Commercial and Industrial, Secured, Portfolio Segment | Low Satisfactory Rating [Member] | Revolving Loans Converted to Term
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Revolving, Converted to Term Loan	0		0
Commercial and Industrial, Secured, Portfolio Segment | Special Mention [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	427		427
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	3,063		3,063
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	286		286
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	372		372
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	172		172
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	643		643
Financing Receivable, Revolving	2,058		2,058
Loans and Leases Receivable, Net of Deferred Income	7,021		7,021
Commercial and Industrial, Secured, Portfolio Segment | Special Mention [Member] | Revolving Loans Converted to Term
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Revolving, Converted to Term Loan	0		0
Commercial and Industrial, Secured, Portfolio Segment | Substandard [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	178		178
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0		0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	13		13
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	258		258
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	20		20
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	171		171
Financing Receivable, Revolving	2,977		2,977
Loans and Leases Receivable, Net of Deferred Income	3,617		3,617
Commercial and Industrial, Secured, Portfolio Segment | Substandard [Member] | Revolving Loans Converted to Term
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Revolving, Converted to Term Loan	0		0
Commercial and Industrial, Secured, Portfolio Segment | Vulnerable Rating [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	0		0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0		0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0		0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	17		17
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0		0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0		0
Financing Receivable, Revolving	0		0
Loans and Leases Receivable, Net of Deferred Income	17		17
Commercial and Industrial, Secured, Portfolio Segment | Vulnerable Rating [Member] | Revolving Loans Converted to Term
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Revolving, Converted to Term Loan	0		0
Commercial and Industrial, Secured, Portfolio Segment | Doubtful [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	0		0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0		0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0		0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0		0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0		0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0		0
Financing Receivable, Revolving	0		0
Loans and Leases Receivable, Net of Deferred Income	0		0
Commercial and Industrial, Secured, Portfolio Segment | Doubtful [Member] | Revolving Loans Converted to Term
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Revolving, Converted to Term Loan	0		0
Commercial and Industrial, Secured, Portfolio Segment | 9 - Loss
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	0		0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0		0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0		0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0		0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0		0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0		0
Financing Receivable, Revolving	0		0
Loans and Leases Receivable, Net of Deferred Income	0		0
Commercial and Industrial, Secured, Portfolio Segment | 9 - Loss | Revolving Loans Converted to Term
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Revolving, Converted to Term Loan	0		0
Commercial and Industrial, Unsecured, Portfolio Segment
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	638		638
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	3,157		3,157
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	901		901
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	695		695
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	117		117
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	1,005		1,005
Financing Receivable, Revolving	14,501		14,501
Financing Receivable, Revolving, Converted to Term Loan	0		0
Loans and Leases Receivable, Net of Deferred Income	21,014		21,014		16,533
Financing Receivable, Year One, Originated, Current Fiscal Year, Writeoff			0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year, Writeoff			0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year, Writeoff			0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff			0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year, Writeoff			0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year, Writeoff			0
Financing Receivable, Revolving, Writeoff			0
Financing Receivable, Revolving, Converted to Term Loan, Writeoff			0
Financing Receivable, Allowance for Credit Loss, Writeoff			0
Commercial and Industrial, Unsecured, Portfolio Segment | Risk Rating 1-3
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	0		0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	259		259
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	158		158
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	71		71
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	115		115
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	1,005		1,005
Financing Receivable, Revolving	7,266		7,266
Loans and Leases Receivable, Net of Deferred Income	8,874		8,874
Commercial and Industrial, Unsecured, Portfolio Segment | Risk Rating 1-3 | Revolving Loans Converted to Term
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Revolving, Converted to Term Loan	0		0
Commercial and Industrial, Unsecured, Portfolio Segment | Low Satisfactory Rating [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	630		630
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	2,862		2,862
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	743		743
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	624		624
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0		0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0		0
Financing Receivable, Revolving	7,192		7,192
Loans and Leases Receivable, Net of Deferred Income	12,051		12,051
Commercial and Industrial, Unsecured, Portfolio Segment | Low Satisfactory Rating [Member] | Revolving Loans Converted to Term
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Revolving, Converted to Term Loan	0		0
Commercial and Industrial, Unsecured, Portfolio Segment | Special Mention [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	8		8
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	36		36
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0		0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0		0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	2		2
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0		0
Financing Receivable, Revolving	43		43
Loans and Leases Receivable, Net of Deferred Income	89		89
Commercial and Industrial, Unsecured, Portfolio Segment | Special Mention [Member] | Revolving Loans Converted to Term
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Revolving, Converted to Term Loan	0		0
Commercial and Industrial, Unsecured, Portfolio Segment | Substandard [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	0		0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0		0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0		0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0		0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0		0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0		0
Financing Receivable, Revolving	0		0
Loans and Leases Receivable, Net of Deferred Income	0		0
Commercial and Industrial, Unsecured, Portfolio Segment | Substandard [Member] | Revolving Loans Converted to Term
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Revolving, Converted to Term Loan	0		0
Commercial and Industrial, Unsecured, Portfolio Segment | Vulnerable Rating [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	0		0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0		0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0		0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0		0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0		0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0		0
Financing Receivable, Revolving	0		0
Loans and Leases Receivable, Net of Deferred Income	0		0
Commercial and Industrial, Unsecured, Portfolio Segment | Vulnerable Rating [Member] | Revolving Loans Converted to Term
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Revolving, Converted to Term Loan	0		0
Commercial and Industrial, Unsecured, Portfolio Segment | Doubtful [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	0		0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0		0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0		0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0		0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0		0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0		0
Financing Receivable, Revolving	0		0
Loans and Leases Receivable, Net of Deferred Income	0		0
Commercial and Industrial, Unsecured, Portfolio Segment | Doubtful [Member] | Revolving Loans Converted to Term
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Revolving, Converted to Term Loan	0		0
Commercial and Industrial, Unsecured, Portfolio Segment | 9 - Loss
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	0		0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0		0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0		0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0		0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0		0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0		0
Financing Receivable, Revolving	0		0
Loans and Leases Receivable, Net of Deferred Income	0		0
Commercial and Industrial, Unsecured, Portfolio Segment | 9 - Loss | Revolving Loans Converted to Term
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Revolving, Converted to Term Loan	0		0
Commercial Real Estate, Owner Occupied, Portfolio Segment
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	9,971		9,971
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	34,464		34,464
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	55,118		55,118
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	29,057		29,057
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	18,982		18,982
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	28,587		28,587
Financing Receivable, Revolving	7,281		7,281
Financing Receivable, Revolving, Converted to Term Loan	0		0
Loans and Leases Receivable, Net of Deferred Income	183,460		183,460		192,117
Financing Receivable, Year One, Originated, Current Fiscal Year, Writeoff			0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year, Writeoff			0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year, Writeoff			0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff			0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year, Writeoff			0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year, Writeoff			0
Financing Receivable, Revolving, Writeoff			0
Financing Receivable, Revolving, Converted to Term Loan, Writeoff			0
Financing Receivable, Allowance for Credit Loss, Writeoff			0
Commercial Real Estate, Owner Occupied, Portfolio Segment | Risk Rating 1-3
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	1,585		1,585
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	1,760		1,760
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	13,033		13,033
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	14,625		14,625
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	985		985
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	3,773		3,773
Financing Receivable, Revolving	970		970
Loans and Leases Receivable, Net of Deferred Income	36,731		36,731
Commercial Real Estate, Owner Occupied, Portfolio Segment | Risk Rating 1-3 | Revolving Loans Converted to Term
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Revolving, Converted to Term Loan	0		0
Commercial Real Estate, Owner Occupied, Portfolio Segment | Low Satisfactory Rating [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	7,372		7,372
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	31,816		31,816
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	40,924		40,924
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	13,966		13,966
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	14,066		14,066
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	21,960		21,960
Financing Receivable, Revolving	6,311		6,311
Loans and Leases Receivable, Net of Deferred Income	136,415		136,415
Commercial Real Estate, Owner Occupied, Portfolio Segment | Low Satisfactory Rating [Member] | Revolving Loans Converted to Term
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Revolving, Converted to Term Loan	0		0
Commercial Real Estate, Owner Occupied, Portfolio Segment | Special Mention [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	1,014		1,014
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	888		888
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	268		268
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	227		227
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	3,931		3,931
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	2,297		2,297
Financing Receivable, Revolving	0		0
Loans and Leases Receivable, Net of Deferred Income	8,625		8,625
Commercial Real Estate, Owner Occupied, Portfolio Segment | Special Mention [Member] | Revolving Loans Converted to Term
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Revolving, Converted to Term Loan	0		0
Commercial Real Estate, Owner Occupied, Portfolio Segment | Substandard [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	0		0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0		0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	893		893
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	239		239
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0		0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	557		557
Financing Receivable, Revolving	0		0
Loans and Leases Receivable, Net of Deferred Income	1,689		1,689
Commercial Real Estate, Owner Occupied, Portfolio Segment | Substandard [Member] | Revolving Loans Converted to Term
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Revolving, Converted to Term Loan	0		0
Commercial Real Estate, Owner Occupied, Portfolio Segment | Vulnerable Rating [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	0		0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0		0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0		0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0		0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0		0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0		0
Financing Receivable, Revolving	0		0
Loans and Leases Receivable, Net of Deferred Income	0		0
Commercial Real Estate, Owner Occupied, Portfolio Segment | Vulnerable Rating [Member] | Revolving Loans Converted to Term
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Revolving, Converted to Term Loan	0		0
Commercial Real Estate, Owner Occupied, Portfolio Segment | Doubtful [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	0		0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0		0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0		0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0		0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0		0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0		0
Financing Receivable, Revolving	0		0
Loans and Leases Receivable, Net of Deferred Income	0		0
Commercial Real Estate, Owner Occupied, Portfolio Segment | Doubtful [Member] | Revolving Loans Converted to Term
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Revolving, Converted to Term Loan	0		0
Commercial Real Estate, Owner Occupied, Portfolio Segment | 9 - Loss
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	0		0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0		0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0		0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0		0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0		0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0		0
Financing Receivable, Revolving	0		0
Loans and Leases Receivable, Net of Deferred Income	0		0
Commercial Real Estate, Owner Occupied, Portfolio Segment | 9 - Loss | Revolving Loans Converted to Term
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Revolving, Converted to Term Loan	0		0
Commercial Real Estate, Non-owner Occupied
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	26,639		26,639
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	53,418		53,418
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	45,115		45,115
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	13,176		13,176
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	7,889		7,889
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	49,155		49,155
Financing Receivable, Revolving	20,010		20,010
Financing Receivable, Revolving, Converted to Term Loan	0		0
Loans and Leases Receivable, Net of Deferred Income	215,402		215,402		204,091
Financing Receivable, Year One, Originated, Current Fiscal Year, Writeoff			0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year, Writeoff			0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year, Writeoff			0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff			0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year, Writeoff			0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year, Writeoff			0
Financing Receivable, Revolving, Writeoff			0
Financing Receivable, Revolving, Converted to Term Loan, Writeoff			0
Financing Receivable, Allowance for Credit Loss, Writeoff			0
Commercial Real Estate, Non-owner Occupied | Risk Rating 1-3
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	74		74
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	4,467		4,467
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	6,682		6,682
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	969		969
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	80		80
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	1,825		1,825
Financing Receivable, Revolving	105		105
Loans and Leases Receivable, Net of Deferred Income	14,202		14,202
Commercial Real Estate, Non-owner Occupied | Risk Rating 1-3 | Revolving Loans Converted to Term
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Revolving, Converted to Term Loan	0		0
Commercial Real Estate, Non-owner Occupied | Low Satisfactory Rating [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	25,531		25,531
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	48,951		48,951
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	38,433		38,433
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	12,150		12,150
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	7,809		7,809
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	43,754		43,754
Financing Receivable, Revolving	13,984		13,984
Loans and Leases Receivable, Net of Deferred Income	190,612		190,612
Commercial Real Estate, Non-owner Occupied | Low Satisfactory Rating [Member] | Revolving Loans Converted to Term
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Revolving, Converted to Term Loan	0		0
Commercial Real Estate, Non-owner Occupied | Special Mention [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	0		0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0		0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0		0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0		0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0		0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	3,576		3,576
Financing Receivable, Revolving	5,921		5,921
Loans and Leases Receivable, Net of Deferred Income	9,497		9,497
Commercial Real Estate, Non-owner Occupied | Special Mention [Member] | Revolving Loans Converted to Term
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Revolving, Converted to Term Loan	0		0
Commercial Real Estate, Non-owner Occupied | Substandard [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	1,034		1,034
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0		0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0		0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	57		57
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0		0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0		0
Financing Receivable, Revolving	0		0
Loans and Leases Receivable, Net of Deferred Income	1,091		1,091
Commercial Real Estate, Non-owner Occupied | Substandard [Member] | Revolving Loans Converted to Term
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Revolving, Converted to Term Loan	0		0
Commercial Real Estate, Non-owner Occupied | Vulnerable Rating [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	0		0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0		0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0		0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0		0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0		0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0		0
Financing Receivable, Revolving	0		0
Loans and Leases Receivable, Net of Deferred Income	0		0
Commercial Real Estate, Non-owner Occupied | Vulnerable Rating [Member] | Revolving Loans Converted to Term
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Revolving, Converted to Term Loan	0		0
Commercial Real Estate, Non-owner Occupied | Doubtful [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	0		0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0		0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0		0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0		0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0		0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0		0
Financing Receivable, Revolving	0		0
Loans and Leases Receivable, Net of Deferred Income	0		0
Commercial Real Estate, Non-owner Occupied | Doubtful [Member] | Revolving Loans Converted to Term
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Revolving, Converted to Term Loan	0		0
Commercial Real Estate, Non-owner Occupied | 9 - Loss
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	0		0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0		0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0		0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0		0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0		0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0		0
Financing Receivable, Revolving	0		0
Loans and Leases Receivable, Net of Deferred Income	0		0
Commercial Real Estate, Non-owner Occupied | 9 - Loss | Revolving Loans Converted to Term
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Revolving, Converted to Term Loan	0		0
Commercial Real Estate, 1-4 Family Investor, Portfolio Segment
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	4,711		4,711
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	13,973		13,973
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	32,444		32,444
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	16,835		16,835
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	3,624		3,624
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	6,025		6,025
Financing Receivable, Revolving	8,648		8,648
Financing Receivable, Revolving, Converted to Term Loan	0		0
Loans and Leases Receivable, Net of Deferred Income	86,260		86,260		85,278
Financing Receivable, Year One, Originated, Current Fiscal Year, Writeoff			0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year, Writeoff			0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year, Writeoff			0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff			0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year, Writeoff			0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year, Writeoff			0
Financing Receivable, Revolving, Writeoff			0
Financing Receivable, Revolving, Converted to Term Loan, Writeoff			0
Financing Receivable, Allowance for Credit Loss, Writeoff			0
Commercial Real Estate, 1-4 Family Investor, Portfolio Segment | Risk Rating 1-3
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	0		0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	992		992
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	987		987
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	930		930
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	683		683
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	1,088		1,088
Financing Receivable, Revolving	1,871		1,871
Loans and Leases Receivable, Net of Deferred Income	6,551		6,551
Commercial Real Estate, 1-4 Family Investor, Portfolio Segment | Risk Rating 1-3 | Revolving Loans Converted to Term
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Revolving, Converted to Term Loan	0		0
Commercial Real Estate, 1-4 Family Investor, Portfolio Segment | Low Satisfactory Rating [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	4,169		4,169
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	12,619		12,619
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	31,378		31,378
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	15,905		15,905
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	2,820		2,820
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	4,741		4,741
Financing Receivable, Revolving	6,777		6,777
Loans and Leases Receivable, Net of Deferred Income	78,409		78,409
Commercial Real Estate, 1-4 Family Investor, Portfolio Segment | Low Satisfactory Rating [Member] | Revolving Loans Converted to Term
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Revolving, Converted to Term Loan	0		0
Commercial Real Estate, 1-4 Family Investor, Portfolio Segment | Special Mention [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	156		156
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	362		362
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	79		79
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0		0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	57		57
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0		0
Financing Receivable, Revolving	0		0
Loans and Leases Receivable, Net of Deferred Income	654		654
Commercial Real Estate, 1-4 Family Investor, Portfolio Segment | Special Mention [Member] | Revolving Loans Converted to Term
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Revolving, Converted to Term Loan	0		0
Commercial Real Estate, 1-4 Family Investor, Portfolio Segment | Substandard [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	386		386
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0		0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0		0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0		0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	64		64
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	196		196
Financing Receivable, Revolving	0		0
Loans and Leases Receivable, Net of Deferred Income	646		646
Commercial Real Estate, 1-4 Family Investor, Portfolio Segment | Substandard [Member] | Revolving Loans Converted to Term
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Revolving, Converted to Term Loan	0		0
Commercial Real Estate, 1-4 Family Investor, Portfolio Segment | Vulnerable Rating [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	0		0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0		0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0		0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0		0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0		0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0		0
Financing Receivable, Revolving	0		0
Loans and Leases Receivable, Net of Deferred Income	0		0
Commercial Real Estate, 1-4 Family Investor, Portfolio Segment | Vulnerable Rating [Member] | Revolving Loans Converted to Term
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Revolving, Converted to Term Loan	0		0
Commercial Real Estate, 1-4 Family Investor, Portfolio Segment | Doubtful [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	0		0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0		0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0		0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0		0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0		0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0		0
Financing Receivable, Revolving	0		0
Loans and Leases Receivable, Net of Deferred Income	0		0
Commercial Real Estate, 1-4 Family Investor, Portfolio Segment | Doubtful [Member] | Revolving Loans Converted to Term
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Revolving, Converted to Term Loan	0		0
Commercial Real Estate, 1-4 Family Investor, Portfolio Segment | 9 - Loss
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	0		0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0		0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0		0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0		0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0		0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0		0
Financing Receivable, Revolving	0		0
Loans and Leases Receivable, Net of Deferred Income	0		0
Commercial Real Estate, 1-4 Family Investor, Portfolio Segment | 9 - Loss | Revolving Loans Converted to Term
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Revolving, Converted to Term Loan	0		0
Commercial Real Estate, Multifamily, Portfolio Segment
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	1,377		1,377
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	22,069		22,069
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	18,472		18,472
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	1,440		1,440
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	601		601
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	27,155		27,155
Financing Receivable, Revolving	8,018		8,018
Financing Receivable, Revolving, Converted to Term Loan	0		0
Loans and Leases Receivable, Net of Deferred Income	79,132		79,132		84,526
Financing Receivable, Year One, Originated, Current Fiscal Year, Writeoff			0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year, Writeoff			0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year, Writeoff			0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff			0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year, Writeoff			0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year, Writeoff			0
Financing Receivable, Revolving, Writeoff			0
Financing Receivable, Revolving, Converted to Term Loan, Writeoff			0
Financing Receivable, Allowance for Credit Loss, Writeoff			0
Commercial Real Estate, Multifamily, Portfolio Segment | Risk Rating 1-3
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	0		0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	4,861		4,861
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	2,122		2,122
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	579		579
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0		0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	1,951		1,951
Financing Receivable, Revolving	5,050		5,050
Loans and Leases Receivable, Net of Deferred Income	14,563		14,563
Commercial Real Estate, Multifamily, Portfolio Segment | Risk Rating 1-3 | Revolving Loans Converted to Term
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Revolving, Converted to Term Loan	0		0
Commercial Real Estate, Multifamily, Portfolio Segment | Low Satisfactory Rating [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	1,377		1,377
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	17,208		17,208
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	16,312		16,312
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	834		834
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	601		601
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	22,201		22,201
Financing Receivable, Revolving	2,601		2,601
Loans and Leases Receivable, Net of Deferred Income	61,134		61,134
Commercial Real Estate, Multifamily, Portfolio Segment | Low Satisfactory Rating [Member] | Revolving Loans Converted to Term
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Revolving, Converted to Term Loan	0		0
Commercial Real Estate, Multifamily, Portfolio Segment | Special Mention [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	0		0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0		0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0		0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	27		27
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0		0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0		0
Financing Receivable, Revolving	0		0
Loans and Leases Receivable, Net of Deferred Income	27		27
Commercial Real Estate, Multifamily, Portfolio Segment | Special Mention [Member] | Revolving Loans Converted to Term
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Revolving, Converted to Term Loan	0		0
Commercial Real Estate, Multifamily, Portfolio Segment | Substandard [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	0		0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0		0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	38		38
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0		0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0		0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	3,003		3,003
Financing Receivable, Revolving	367		367
Loans and Leases Receivable, Net of Deferred Income	3,408		3,408
Commercial Real Estate, Multifamily, Portfolio Segment | Substandard [Member] | Revolving Loans Converted to Term
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Revolving, Converted to Term Loan	0		0
Commercial Real Estate, Multifamily, Portfolio Segment | Vulnerable Rating [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	0		0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0		0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0		0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0		0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0		0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0		0
Financing Receivable, Revolving	0		0
Loans and Leases Receivable, Net of Deferred Income	0		0
Commercial Real Estate, Multifamily, Portfolio Segment | Vulnerable Rating [Member] | Revolving Loans Converted to Term
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Revolving, Converted to Term Loan	0		0
Commercial Real Estate, Multifamily, Portfolio Segment | Doubtful [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	0		0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0		0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0		0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0		0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0		0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0		0
Financing Receivable, Revolving	0		0
Loans and Leases Receivable, Net of Deferred Income	0		0
Commercial Real Estate, Multifamily, Portfolio Segment | Doubtful [Member] | Revolving Loans Converted to Term
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Revolving, Converted to Term Loan	0		0
Commercial Real Estate, Multifamily, Portfolio Segment | 9 - Loss
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	0		0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0		0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0		0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0		0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0		0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0		0
Financing Receivable, Revolving	0		0
Loans and Leases Receivable, Net of Deferred Income	0		0
Commercial Real Estate, Multifamily, Portfolio Segment | 9 - Loss | Revolving Loans Converted to Term
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Revolving, Converted to Term Loan	0		0
Commercial Advances to Mortgage Brokers Segment [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans and Leases Receivable, Net of Deferred Income	39,099		39,099		0
Financing Receivable, Year One, Originated, Current Fiscal Year, Writeoff			0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year, Writeoff			0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year, Writeoff			0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff			0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year, Writeoff			0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year, Writeoff			0
Financing Receivable, Revolving, Writeoff			0
Financing Receivable, Revolving, Converted to Term Loan, Writeoff			0
Financing Receivable, Allowance for Credit Loss, Writeoff			0
Commercial Advances to Mortgage Brokers Segment [Member] | Risk Rating 1-3
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	39,099		39,099
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0		0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0		0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0		0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0		0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0		0
Financing Receivable, Revolving	0		0
Loans and Leases Receivable, Net of Deferred Income	39,099		39,099
Commercial Advances to Mortgage Brokers Segment [Member] | Risk Rating 1-3 | Revolving Loans Converted to Term
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Revolving, Converted to Term Loan	0		0
Agricultural Mortgage, Portfolio Segment
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	4,669		4,669
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	20,627		20,627
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	16,420		16,420
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	9,755		9,755
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	5,142		5,142
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	10,047		10,047
Financing Receivable, Revolving	3,091		3,091
Financing Receivable, Revolving, Converted to Term Loan	0		0
Loans and Leases Receivable, Net of Deferred Income	69,751		69,751		73,002
Financing Receivable, Year One, Originated, Current Fiscal Year, Writeoff			0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year, Writeoff			0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year, Writeoff			0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff			0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year, Writeoff			0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year, Writeoff			4
Financing Receivable, Revolving, Writeoff			0
Financing Receivable, Revolving, Converted to Term Loan, Writeoff			0
Financing Receivable, Allowance for Credit Loss, Writeoff			4
Agricultural Mortgage, Portfolio Segment | Risk Rating 1-3
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	318		318
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	3,011		3,011
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	1,179		1,179
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	2,819		2,819
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	835		835
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	1,446		1,446
Financing Receivable, Revolving	75		75
Loans and Leases Receivable, Net of Deferred Income	9,683		9,683
Agricultural Mortgage, Portfolio Segment | Risk Rating 1-3 | Revolving Loans Converted to Term
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Revolving, Converted to Term Loan	0		0
Agricultural Mortgage, Portfolio Segment | Low Satisfactory Rating [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	3,369		3,369
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	13,225		13,225
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	9,325		9,325
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	6,222		6,222
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	4,119		4,119
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	6,305		6,305
Financing Receivable, Revolving	2,926		2,926
Loans and Leases Receivable, Net of Deferred Income	45,491		45,491
Agricultural Mortgage, Portfolio Segment | Low Satisfactory Rating [Member] | Revolving Loans Converted to Term
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Revolving, Converted to Term Loan	0		0
Agricultural Mortgage, Portfolio Segment | Special Mention [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	126		126
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	4,391		4,391
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	5,916		5,916
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	714		714
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	188		188
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	60		60
Financing Receivable, Revolving	90		90
Loans and Leases Receivable, Net of Deferred Income	11,485		11,485
Agricultural Mortgage, Portfolio Segment | Special Mention [Member] | Revolving Loans Converted to Term
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Revolving, Converted to Term Loan	0		0
Agricultural Mortgage, Portfolio Segment | Substandard [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	856		856
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0		0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0		0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0		0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0		0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	2,185		2,185
Financing Receivable, Revolving	0		0
Loans and Leases Receivable, Net of Deferred Income	3,041		3,041
Agricultural Mortgage, Portfolio Segment | Substandard [Member] | Revolving Loans Converted to Term
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Revolving, Converted to Term Loan	0		0
Agricultural Mortgage, Portfolio Segment | Vulnerable Rating [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	0		0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0		0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0		0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0		0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0		0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	51		51
Financing Receivable, Revolving	0		0
Loans and Leases Receivable, Net of Deferred Income	51		51
Agricultural Mortgage, Portfolio Segment | Vulnerable Rating [Member] | Revolving Loans Converted to Term
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Revolving, Converted to Term Loan	0		0
Agricultural Mortgage, Portfolio Segment | Doubtful [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	0		0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0		0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0		0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0		0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0		0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0		0
Financing Receivable, Revolving	0		0
Loans and Leases Receivable, Net of Deferred Income	0		0
Agricultural Mortgage, Portfolio Segment | Doubtful [Member] | Revolving Loans Converted to Term
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Revolving, Converted to Term Loan	0		0
Agricultural Mortgage, Portfolio Segment | 9 - Loss
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	0		0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0		0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0		0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0		0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0		0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0		0
Financing Receivable, Revolving	0		0
Loans and Leases Receivable, Net of Deferred Income	0		0
Agricultural Mortgage, Portfolio Segment | 9 - Loss | Revolving Loans Converted to Term
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Revolving, Converted to Term Loan	0		0
Agricultural Other Portfolio Segment [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	1,242		1,242
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	2,910		2,910
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	2,811		2,811
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	1,253		1,253
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	438		438
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	1,161		1,161
Financing Receivable, Revolving	17,123		17,123
Financing Receivable, Revolving, Converted to Term Loan	0		0
Loans and Leases Receivable, Net of Deferred Income	26,938		26,938		31,983
Financing Receivable, Year One, Originated, Current Fiscal Year, Writeoff			0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year, Writeoff			0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year, Writeoff			0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff			0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year, Writeoff			0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year, Writeoff			0
Financing Receivable, Revolving, Writeoff			0
Financing Receivable, Revolving, Converted to Term Loan, Writeoff			0
Financing Receivable, Allowance for Credit Loss, Writeoff			0
Agricultural Other Portfolio Segment [Member] | Risk Rating 1-3
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	191		191
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	81		81
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	129		129
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	41		41
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	268		268
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	151		151
Financing Receivable, Revolving	1,412		1,412
Loans and Leases Receivable, Net of Deferred Income	2,273		2,273
Agricultural Other Portfolio Segment [Member] | Risk Rating 1-3 | Revolving Loans Converted to Term
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Revolving, Converted to Term Loan	0		0
Agricultural Other Portfolio Segment [Member] | Low Satisfactory Rating [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	726		726
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	2,820		2,820
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	2,475		2,475
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	705		705
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	170		170
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	89		89
Financing Receivable, Revolving	12,701		12,701
Loans and Leases Receivable, Net of Deferred Income	19,686		19,686
Agricultural Other Portfolio Segment [Member] | Low Satisfactory Rating [Member] | Revolving Loans Converted to Term
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Revolving, Converted to Term Loan	0		0
Agricultural Other Portfolio Segment [Member] | Special Mention [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	325		325
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	9		9
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	173		173
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	507		507
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0		0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	696		696
Financing Receivable, Revolving	2,761		2,761
Loans and Leases Receivable, Net of Deferred Income	4,471		4,471
Agricultural Other Portfolio Segment [Member] | Special Mention [Member] | Revolving Loans Converted to Term
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Revolving, Converted to Term Loan	0		0
Agricultural Other Portfolio Segment [Member] | Substandard [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	0		0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0		0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	34		34
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0		0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0		0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	58		58
Financing Receivable, Revolving	249		249
Loans and Leases Receivable, Net of Deferred Income	341		341
Agricultural Other Portfolio Segment [Member] | Substandard [Member] | Revolving Loans Converted to Term
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Revolving, Converted to Term Loan	0		0
Agricultural Other Portfolio Segment [Member] | Vulnerable Rating [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	0		0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0		0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0		0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0		0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0		0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	167		167
Financing Receivable, Revolving	0		0
Loans and Leases Receivable, Net of Deferred Income	167		167
Agricultural Other Portfolio Segment [Member] | Vulnerable Rating [Member] | Revolving Loans Converted to Term
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Revolving, Converted to Term Loan	0		0
Agricultural Other Portfolio Segment [Member] | Doubtful [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	0		0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0		0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0		0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0		0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0		0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0		0
Financing Receivable, Revolving	0		0
Loans and Leases Receivable, Net of Deferred Income	0		0
Agricultural Other Portfolio Segment [Member] | Doubtful [Member] | Revolving Loans Converted to Term
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Revolving, Converted to Term Loan	0		0
Agricultural Other Portfolio Segment [Member] | 9 - Loss
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	0		0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0		0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0		0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0		0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0		0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0		0
Financing Receivable, Revolving	0		0
Loans and Leases Receivable, Net of Deferred Income	0		0
Agricultural Other Portfolio Segment [Member] | 9 - Loss | Revolving Loans Converted to Term
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Revolving, Converted to Term Loan	0		0
Residential Real Estate, Senior Lien, Portfolio Segment
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	18,861		18,861
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	44,108		44,108
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	83,552		83,552
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	56,195		56,195
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	25,048		25,048
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	62,840		62,840
Financing Receivable, Revolving	7,478		7,478
Financing Receivable, Revolving, Converted to Term Loan	5,561		5,561
Loans and Leases Receivable, Net of Deferred Income	303,643		303,643		300,225
Financing Receivable, Year One, Originated, Current Fiscal Year, Writeoff			0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year, Writeoff			0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year, Writeoff			0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff			0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year, Writeoff			0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year, Writeoff			2
Financing Receivable, Revolving, Writeoff			0
Financing Receivable, Revolving, Converted to Term Loan, Writeoff			0
Financing Receivable, Allowance for Credit Loss, Writeoff			2
Residential Real Estate, Senior Lien, Portfolio Segment | Nonperforming Financial Instruments
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	51		51
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0		0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0		0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0		0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	43		43
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	85		85
Financing Receivable, Revolving	0		0
Financing Receivable, Revolving, Converted to Term Loan	0		0
Loans and Leases Receivable, Net of Deferred Income	179		179
Residential Real Estate, Senior Lien, Portfolio Segment | Financial Assets, 30 to 89 Days Past Due
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	0		0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	294		294
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0		0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	48		48
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0		0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	185		185
Financing Receivable, Revolving	0		0
Financing Receivable, Revolving, Converted to Term Loan	0		0
Loans and Leases Receivable, Net of Deferred Income	527		527
Residential Real Estate, Senior Lien, Portfolio Segment | Financial Asset, Equal to or Greater than 90 Days Past Due
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	0		0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0		0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0		0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0		0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0		0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	133		133
Financing Receivable, Revolving	0		0
Financing Receivable, Revolving, Converted to Term Loan	0		0
Loans and Leases Receivable, Net of Deferred Income	133		133
Residential Real Estate, Senior Lien, Portfolio Segment | Financial Asset, Not Past Due
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	18,810		18,810
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	43,814		43,814
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	83,552		83,552
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	56,147		56,147
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	25,005		25,005
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	62,437		62,437
Financing Receivable, Revolving	7,478		7,478
Financing Receivable, Revolving, Converted to Term Loan	5,561		5,561
Loans and Leases Receivable, Net of Deferred Income	302,804		302,804
Residential Real Estate, Junior Lien, Portfolio Segment
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	1,920		1,920
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	1,450		1,450
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	199		199
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	150		150
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	227		227
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	588		588
Financing Receivable, Revolving	0		0
Financing Receivable, Revolving, Converted to Term Loan	0		0
Loans and Leases Receivable, Net of Deferred Income	4,534		4,534		3,282
Financing Receivable, Year One, Originated, Current Fiscal Year, Writeoff			0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year, Writeoff			0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year, Writeoff			0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff			0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year, Writeoff			0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year, Writeoff			0
Financing Receivable, Revolving, Writeoff			0
Financing Receivable, Revolving, Converted to Term Loan, Writeoff			0
Financing Receivable, Allowance for Credit Loss, Writeoff			0
Residential Real Estate, Junior Lien, Portfolio Segment | Nonperforming Financial Instruments
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	0		0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0		0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0		0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0		0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0		0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0		0
Financing Receivable, Revolving	0		0
Financing Receivable, Revolving, Converted to Term Loan	0		0
Loans and Leases Receivable, Net of Deferred Income	0		0
Residential Real Estate, Junior Lien, Portfolio Segment | Financial Assets, 30 to 89 Days Past Due
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	0		0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0		0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0		0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0		0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0		0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0		0
Financing Receivable, Revolving	0		0
Financing Receivable, Revolving, Converted to Term Loan	0		0
Loans and Leases Receivable, Net of Deferred Income	0		0
Residential Real Estate, Junior Lien, Portfolio Segment | Financial Asset, Equal to or Greater than 90 Days Past Due
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	0		0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0		0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0		0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0		0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0		0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0		0
Financing Receivable, Revolving	0		0
Financing Receivable, Revolving, Converted to Term Loan	0		0
Loans and Leases Receivable, Net of Deferred Income	0		0
Residential Real Estate, Junior Lien, Portfolio Segment | Financial Asset, Not Past Due
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	1,920		1,920
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	1,450		1,450
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	199		199
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	150		150
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	227		227
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	588		588
Financing Receivable, Revolving	0		0
Financing Receivable, Revolving, Converted to Term Loan	0		0
Loans and Leases Receivable, Net of Deferred Income	4,534		4,534
Residential Real Estate, Home Equity Lines of Credit, Portfolio Segment
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	222		222
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0		0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0		0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0		0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0		0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0		0
Financing Receivable, Revolving	35,075		35,075
Financing Receivable, Revolving, Converted to Term Loan	0		0
Loans and Leases Receivable, Net of Deferred Income	35,297		35,297		33,187
Financing Receivable, Year One, Originated, Current Fiscal Year, Writeoff			0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year, Writeoff			0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year, Writeoff			0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff			0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year, Writeoff			0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year, Writeoff			0
Financing Receivable, Revolving, Writeoff			0
Financing Receivable, Revolving, Converted to Term Loan, Writeoff			0
Financing Receivable, Allowance for Credit Loss, Writeoff			0
Residential Real Estate, Home Equity Lines of Credit, Portfolio Segment | Nonperforming Financial Instruments
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	0		0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0		0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0		0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0		0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0		0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0		0
Financing Receivable, Revolving	0		0
Financing Receivable, Revolving, Converted to Term Loan	0		0
Loans and Leases Receivable, Net of Deferred Income	0		0
Residential Real Estate, Home Equity Lines of Credit, Portfolio Segment | Financial Assets, 30 to 89 Days Past Due
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	0		0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0		0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0		0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0		0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0		0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0		0
Financing Receivable, Revolving	0		0
Financing Receivable, Revolving, Converted to Term Loan	0		0
Loans and Leases Receivable, Net of Deferred Income	0		0
Residential Real Estate, Home Equity Lines of Credit, Portfolio Segment | Financial Asset, Equal to or Greater than 90 Days Past Due
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	0		0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0		0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0		0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0		0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0		0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0		0
Financing Receivable, Revolving	0		0
Financing Receivable, Revolving, Converted to Term Loan	0		0
Loans and Leases Receivable, Net of Deferred Income	0		0
Residential Real Estate, Home Equity Lines of Credit, Portfolio Segment | Financial Asset, Not Past Due
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	222		222
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0		0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0		0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0		0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0		0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0		0
Financing Receivable, Revolving	35,075		35,075
Financing Receivable, Revolving, Converted to Term Loan	0		0
Loans and Leases Receivable, Net of Deferred Income	35,297		35,297
Consumer, Secured, Direct, Portfolio Segment
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	9,843		9,843
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	11,791		11,791
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	7,983		7,983
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	4,618		4,618
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	2,208		2,208
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	2,015		2,015
Financing Receivable, Revolving	0		0
Financing Receivable, Revolving, Converted to Term Loan	0		0
Loans and Leases Receivable, Net of Deferred Income	38,458		38,458		37,127
Financing Receivable, Year One, Originated, Current Fiscal Year, Writeoff			0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year, Writeoff			0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year, Writeoff			5
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff			0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year, Writeoff			0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year, Writeoff			0
Financing Receivable, Revolving, Writeoff			0
Financing Receivable, Revolving, Converted to Term Loan, Writeoff			0
Financing Receivable, Allowance for Credit Loss, Writeoff			5
Consumer, Secured, Direct, Portfolio Segment | Nonperforming Financial Instruments
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	0		0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0		0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0		0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0		0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0		0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0		0
Financing Receivable, Revolving	0		0
Financing Receivable, Revolving, Converted to Term Loan	0		0
Loans and Leases Receivable, Net of Deferred Income	0		0
Consumer, Secured, Direct, Portfolio Segment | Financial Assets, 30 to 89 Days Past Due
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	0		0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0		0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0		0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	4		4
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0		0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0		0
Financing Receivable, Revolving	0		0
Financing Receivable, Revolving, Converted to Term Loan	0		0
Loans and Leases Receivable, Net of Deferred Income	4		4
Consumer, Secured, Direct, Portfolio Segment | Financial Asset, Equal to or Greater than 90 Days Past Due
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	0		0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0		0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0		0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0		0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0		0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0		0
Financing Receivable, Revolving	0		0
Financing Receivable, Revolving, Converted to Term Loan	0		0
Loans and Leases Receivable, Net of Deferred Income	0		0
Consumer, Secured, Direct, Portfolio Segment | Financial Asset, Not Past Due
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	9,843		9,843
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	11,791		11,791
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	7,983		7,983
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	4,614		4,614
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	2,208		2,208
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	2,015		2,015
Financing Receivable, Revolving	0		0
Financing Receivable, Revolving, Converted to Term Loan	0		0
Loans and Leases Receivable, Net of Deferred Income	38,454		38,454
Consumer, Secured, Indirect, Portfolio Segment
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	20,940		20,940
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	12,860		12,860
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	7,882		7,882
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	6,239		6,239
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	2,486		2,486
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	3,724		3,724
Financing Receivable, Revolving	0		0
Financing Receivable, Revolving, Converted to Term Loan	0		0
Loans and Leases Receivable, Net of Deferred Income	54,131		54,131		37,814
Financing Receivable, Year One, Originated, Current Fiscal Year, Writeoff			0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year, Writeoff			0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year, Writeoff			0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff			0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year, Writeoff			0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year, Writeoff			0
Financing Receivable, Revolving, Writeoff			0
Financing Receivable, Revolving, Converted to Term Loan, Writeoff			0
Financing Receivable, Allowance for Credit Loss, Writeoff			0
Consumer, Secured, Indirect, Portfolio Segment | Nonperforming Financial Instruments
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	0		0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0		0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0		0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0		0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0		0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0		0
Financing Receivable, Revolving	0		0
Financing Receivable, Revolving, Converted to Term Loan	0		0
Loans and Leases Receivable, Net of Deferred Income	0		0
Consumer, Secured, Indirect, Portfolio Segment | Financial Assets, 30 to 89 Days Past Due
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	0		0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0		0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	30		30
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0		0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	39		39
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	18		18
Financing Receivable, Revolving	0		0
Financing Receivable, Revolving, Converted to Term Loan	0		0
Loans and Leases Receivable, Net of Deferred Income	87		87
Consumer, Secured, Indirect, Portfolio Segment | Financial Asset, Equal to or Greater than 90 Days Past Due
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	0		0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0		0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0		0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0		0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0		0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0		0
Financing Receivable, Revolving	0		0
Financing Receivable, Revolving, Converted to Term Loan	0		0
Loans and Leases Receivable, Net of Deferred Income	0		0
Consumer, Secured, Indirect, Portfolio Segment | Financial Asset, Not Past Due
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	20,940		20,940
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	12,860		12,860
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	7,852		7,852
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	6,239		6,239
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	2,447		2,447
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	3,706		3,706
Financing Receivable, Revolving	0		0
Financing Receivable, Revolving, Converted to Term Loan	0		0
Loans and Leases Receivable, Net of Deferred Income	54,044		54,044
Consumer, Unsecured, Portfolio Segment
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	1,053		1,053
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	1,147		1,147
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	270		270
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	164		164
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	31		31
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	4		4
Financing Receivable, Revolving	714		714
Financing Receivable, Revolving, Converted to Term Loan	0		0
Loans and Leases Receivable, Net of Deferred Income	3,383		3,383		$ 3,113
Financing Receivable, Year One, Originated, Current Fiscal Year, Writeoff			172
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year, Writeoff			0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year, Writeoff			6
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff			0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year, Writeoff			0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year, Writeoff			4
Financing Receivable, Revolving, Writeoff			0
Financing Receivable, Revolving, Converted to Term Loan, Writeoff			0
Financing Receivable, Allowance for Credit Loss, Writeoff			182
Consumer, Unsecured, Portfolio Segment | Nonperforming Financial Instruments
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	0		0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0		0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0		0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0		0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0		0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0		0
Financing Receivable, Revolving	0		0
Financing Receivable, Revolving, Converted to Term Loan	0		0
Loans and Leases Receivable, Net of Deferred Income	0		0
Consumer, Unsecured, Portfolio Segment | Financial Assets, 30 to 89 Days Past Due
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	0		0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	6		6
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	3		3
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	2		2
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0		0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0		0
Financing Receivable, Revolving	1		1
Financing Receivable, Revolving, Converted to Term Loan	0		0
Loans and Leases Receivable, Net of Deferred Income	12		12
Consumer, Unsecured, Portfolio Segment | Financial Asset, Equal to or Greater than 90 Days Past Due
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	0		0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0		0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0		0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0		0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0		0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0		0
Financing Receivable, Revolving	0		0
Financing Receivable, Revolving, Converted to Term Loan	0		0
Loans and Leases Receivable, Net of Deferred Income	0		0
Consumer, Unsecured, Portfolio Segment | Financial Asset, Not Past Due
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	1,053		1,053
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	1,141		1,141
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	267		267
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	162		162
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	31		31
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	4		4
Financing Receivable, Revolving	713		713
Financing Receivable, Revolving, Converted to Term Loan	0		0
Loans and Leases Receivable, Net of Deferred Income	$ 3,371		$ 3,371

Loans and ALLL (Credit quality

Loans and ALLL (Credit quality indicators for commercial and agricultural credit exposures) (Details) $ in Thousands	Dec. 31, 2022 USD ($)
Financing Receivable, Credit Quality Indicator [Line Items]
Total	$ 1,264,173
Total commercial [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total	744,440
Commercial real estate [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total	566,012
Commercial and Industrial Portfolio Segment
Financing Receivable, Credit Quality Indicator [Line Items]
Total	178,428
Total agricultural [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total	104,985
Agricultural real estate [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total	73,002
Agricultural other [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total	31,983
Commercial And Agricultural Portfolio Segment [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total	849,425
1 - Excellent [Member] | Total commercial [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total	0
1 - Excellent [Member] | Commercial real estate [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total	0
1 - Excellent [Member] | Commercial and Industrial Portfolio Segment
Financing Receivable, Credit Quality Indicator [Line Items]
Total	0
1 - Excellent [Member] | Total agricultural [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total	0
1 - Excellent [Member] | Agricultural real estate [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total	0
1 - Excellent [Member] | Agricultural other [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total	0
1 - Excellent [Member] | Commercial And Agricultural Portfolio Segment [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total	0
2 - High quality [Member] | Total commercial [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total	13,578
2 - High quality [Member] | Commercial real estate [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total	9,045
2 - High quality [Member] | Commercial and Industrial Portfolio Segment
Financing Receivable, Credit Quality Indicator [Line Items]
Total	4,533
2 - High quality [Member] | Total agricultural [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total	442
2 - High quality [Member] | Agricultural real estate [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total	342
2 - High quality [Member] | Agricultural other [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total	100
2 - High quality [Member] | Commercial And Agricultural Portfolio Segment [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total	14,020
3 - High satisfactory [Member] | Total commercial [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total	104,741
3 - High satisfactory [Member] | Commercial real estate [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total	68,133
3 - High satisfactory [Member] | Commercial and Industrial Portfolio Segment
Financing Receivable, Credit Quality Indicator [Line Items]
Total	36,608
3 - High satisfactory [Member] | Total agricultural [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total	14,365
3 - High satisfactory [Member] | Agricultural real estate [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total	9,757
3 - High satisfactory [Member] | Agricultural other [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total	4,608
3 - High satisfactory [Member] | Commercial And Agricultural Portfolio Segment [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total	119,106
4 - Low satisfactory [Member] | Total commercial [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total	589,094
4 - Low satisfactory [Member] | Commercial real estate [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total	462,361
4 - Low satisfactory [Member] | Commercial and Industrial Portfolio Segment
Financing Receivable, Credit Quality Indicator [Line Items]
Total	126,733
4 - Low satisfactory [Member] | Total agricultural [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total	65,472
4 - Low satisfactory [Member] | Agricultural real estate [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total	44,258
4 - Low satisfactory [Member] | Agricultural other [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total	21,214
4 - Low satisfactory [Member] | Commercial And Agricultural Portfolio Segment [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total	654,566
5 - Special mention [Member] | Total commercial [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total	28,217
5 - Special mention [Member] | Commercial real estate [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total	20,770
5 - Special mention [Member] | Commercial and Industrial Portfolio Segment
Financing Receivable, Credit Quality Indicator [Line Items]
Total	7,447
5 - Special mention [Member] | Total agricultural [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total	16,896
5 - Special mention [Member] | Agricultural real estate [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total	12,262
5 - Special mention [Member] | Agricultural other [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total	4,634
5 - Special mention [Member] | Commercial And Agricultural Portfolio Segment [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total	45,113
6 - Substandard [Member] | Total commercial [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total	8,714
6 - Substandard [Member] | Commercial real estate [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total	5,629
6 - Substandard [Member] | Commercial and Industrial Portfolio Segment
Financing Receivable, Credit Quality Indicator [Line Items]
Total	3,085
6 - Substandard [Member] | Total agricultural [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total	7,576
6 - Substandard [Member] | Agricultural real estate [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total	6,316
6 - Substandard [Member] | Agricultural other [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total	1,260
6 - Substandard [Member] | Commercial And Agricultural Portfolio Segment [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total	16,290
7 - Vulnerable [Member] | Total commercial [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total	96
7 - Vulnerable [Member] | Commercial real estate [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total	74
7 - Vulnerable [Member] | Commercial and Industrial Portfolio Segment
Financing Receivable, Credit Quality Indicator [Line Items]
Total	22
7 - Vulnerable [Member] | Total agricultural [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total	234
7 - Vulnerable [Member] | Agricultural real estate [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total	67
7 - Vulnerable [Member] | Agricultural other [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total	167
7 - Vulnerable [Member] | Commercial And Agricultural Portfolio Segment [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total	330
8 - Doubtful [Member] | Total commercial [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total	0
8 - Doubtful [Member] | Commercial real estate [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total	0
8 - Doubtful [Member] | Commercial and Industrial Portfolio Segment
Financing Receivable, Credit Quality Indicator [Line Items]
Total	0
8 - Doubtful [Member] | Total agricultural [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total	0
8 - Doubtful [Member] | Agricultural real estate [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total	0
8 - Doubtful [Member] | Agricultural other [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total	0
8 - Doubtful [Member] | Commercial And Agricultural Portfolio Segment [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total	0
9 - Loss | Total commercial [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total	0
9 - Loss | Commercial real estate [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total	0
9 - Loss | Commercial and Industrial Portfolio Segment
Financing Receivable, Credit Quality Indicator [Line Items]
Total	0
9 - Loss | Total agricultural [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total	0
9 - Loss | Agricultural real estate [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total	0
9 - Loss | Agricultural other [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total	0
9 - Loss | Commercial And Agricultural Portfolio Segment [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total	$ 0

Loans and ACL (Summary of Loa_2

Loans and ACL (Summary of Loan Modifications by Type) (Details) - USD ($)	3 Months Ended	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2023
Extended Maturity
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing Receivable Modifications Amortized Cost	$ 1,034,000	$ 1,305,000
Extended Maturity and Interest Rate Reduction
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing Receivable Modifications Amortized Cost	28,000	28,000
Commercial Real Estate, Non-owner Occupied | Extended Maturity
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing Receivable Modifications Amortized Cost	1,034,000	1,034,000
Financing Receivable Modification Percentage of Portfolio Segment	0.0048	0.0048
Commercial Real Estate, Non-owner Occupied | Extended Maturity and Interest Rate Reduction
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing Receivable Modifications Amortized Cost	0	0
Financing Receivable Modification Percentage of Portfolio Segment	0	0
Agricultural Mortgage, Portfolio Segment | Extended Maturity
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing Receivable Modifications Amortized Cost	0	232,000
Financing Receivable Modification Percentage of Portfolio Segment	0	0.0033
Agricultural Mortgage, Portfolio Segment | Extended Maturity and Interest Rate Reduction
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing Receivable Modifications Amortized Cost	28,000	28,000
Financing Receivable Modification Percentage of Portfolio Segment	$ 0.0004	0.0004
Agricultural Other Portfolio Segment [Member] | Extended Maturity
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing Receivable Modifications Amortized Cost		34,000
Financing Receivable Modification Percentage of Portfolio Segment		0.0013
Agricultural Other Portfolio Segment [Member] | Extended Maturity and Interest Rate Reduction
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing Receivable Modifications Amortized Cost		0
Financing Receivable Modification Percentage of Portfolio Segment		0
Residential Real Estate, Senior Lien, Portfolio Segment | Extended Maturity
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing Receivable Modifications Amortized Cost		5,000
Financing Receivable Modification Percentage of Portfolio Segment		0
Residential Real Estate, Senior Lien, Portfolio Segment | Extended Maturity and Interest Rate Reduction
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing Receivable Modifications Amortized Cost		0
Financing Receivable Modification Percentage of Portfolio Segment		$ 0

Loans and ACL (Summary of Loa_3

Loans and ACL (Summary of Loan Modification Effects) (Details)	3 Months Ended	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2023
Commercial Real Estate, Non-owner Occupied | Extended Maturity
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing Receivable Modification Weighted Average Extension Term	3 years	3 years
Agricultural Mortgage, Portfolio Segment | Interest Rate Below Market Reduction [Member]
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing Receivable, Modified, Weighted Average Interest Rate Decrease from Modification	4.50%	4.50%
Agricultural Mortgage, Portfolio Segment | Extended Maturity
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing Receivable Modification Weighted Average Extension Term	1 year 9 months	1 year 29 days
Agricultural Other Portfolio Segment [Member] | Extended Maturity
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing Receivable Modification Weighted Average Extension Term		1 year
Residential Real Estate, Senior Lien, Portfolio Segment | Extended Maturity
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing Receivable Modification Weighted Average Extension Term		2 years 7 months 6 days

Loans and ACL (Summary of Loa_4

Loans and ACL (Summary of Loan Modifications by Past Due Status) (Details) - USD ($) $ in Thousands	3 Months Ended	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2023
Financial Asset, 30 to 59 Days Past Due [Member]
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing Receivable Modifications Amortized Cost	$ 0	$ 5
Financial Asset, 60 to 89 Days Past Due [Member]
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing Receivable Modifications Amortized Cost	0	0
Financial Asset, Equal to or Greater than 90 Days Past Due
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing Receivable Modifications Amortized Cost	0	0
Financial Asset, Past Due
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing Receivable Modifications Amortized Cost	0	5
Commercial Real Estate, Non-owner Occupied | Financial Asset, 30 to 59 Days Past Due [Member]
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing Receivable Modifications Amortized Cost	0	0
Commercial Real Estate, Non-owner Occupied | Financial Asset, 60 to 89 Days Past Due [Member]
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing Receivable Modifications Amortized Cost	0	0
Commercial Real Estate, Non-owner Occupied | Financial Asset, Equal to or Greater than 90 Days Past Due
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing Receivable Modifications Amortized Cost	0	0
Commercial Real Estate, Non-owner Occupied | Financial Asset, Past Due
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing Receivable Modifications Amortized Cost	0	0
Agricultural Mortgage, Portfolio Segment | Financial Asset, 30 to 59 Days Past Due [Member]
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing Receivable Modifications Amortized Cost	0	0
Agricultural Mortgage, Portfolio Segment | Financial Asset, 60 to 89 Days Past Due [Member]
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing Receivable Modifications Amortized Cost	0	0
Agricultural Mortgage, Portfolio Segment | Financial Asset, Equal to or Greater than 90 Days Past Due
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing Receivable Modifications Amortized Cost	0	0
Agricultural Mortgage, Portfolio Segment | Financial Asset, Past Due
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing Receivable Modifications Amortized Cost	$ 0	0
Agricultural Other Portfolio Segment [Member] | Financial Asset, 30 to 59 Days Past Due [Member]
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing Receivable Modifications Amortized Cost		0
Agricultural Other Portfolio Segment [Member] | Financial Asset, 60 to 89 Days Past Due [Member]
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing Receivable Modifications Amortized Cost		0
Agricultural Other Portfolio Segment [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing Receivable Modifications Amortized Cost		0
Agricultural Other Portfolio Segment [Member] | Financial Asset, Past Due
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing Receivable Modifications Amortized Cost		0
Residential Real Estate, Senior Lien, Portfolio Segment | Financial Asset, 30 to 59 Days Past Due [Member]
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing Receivable Modifications Amortized Cost		5
Residential Real Estate, Senior Lien, Portfolio Segment | Financial Asset, 60 to 89 Days Past Due [Member]
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing Receivable Modifications Amortized Cost		0
Residential Real Estate, Senior Lien, Portfolio Segment | Financial Asset, Equal to or Greater than 90 Days Past Due
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing Receivable Modifications Amortized Cost		0
Residential Real Estate, Senior Lien, Portfolio Segment | Financial Asset, Past Due
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing Receivable Modifications Amortized Cost		$ 5

Loans and ACL (Summary of chang

Loans and ACL (Summary of changes in ACL by segments) (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
Summary of changes in the ALLL and the recorded investment in loans by segments
Allowance for loan losses, Beginning Balance	$ 12,640	$ 9,204	$ 9,850	$ 9,103
Allowance for loan losses, Charge-offs	(92)	(106)	(193)	(197)
Allowance for loan losses, Recoveries	95	117	205	272
Financing Receivable, Credit Loss, Expense (Reversal)	190	485	227	522
Allowance for loan losses, Ending Balance	12,833	9,700	12,833	9,700
Individually evaluated for impairment, ACL					$ 451
Collectively evaluated for impairment, ALLL					9,399
Financing Receivable, Individually Evaluated for Impairment					22,018
Financing Receivable, Collectively Evaluated for Impairment					1,242,155
Total					1,264,173
Accounting Standards Update 2016-13
Summary of changes in the ALLL and the recorded investment in loans by segments
Allowance for loan losses, Ending Balance	2,744		2,744
Commercial [Member]
Summary of changes in the ALLL and the recorded investment in loans by segments
Allowance for loan losses, Beginning Balance	817		860
Allowance for loan losses, Charge-offs	0		0
Allowance for loan losses, Recoveries	4		4
Financing Receivable, Credit Loss, Expense (Reversal)	1		16
Allowance for loan losses, Ending Balance	822		822
Total					744,440
Commercial [Member] | Accounting Standards Update 2016-13
Summary of changes in the ALLL and the recorded investment in loans by segments
Allowance for loan losses, Ending Balance	(58)		(58)
Commercial Real Estate
Summary of changes in the ALLL and the recorded investment in loans by segments
Allowance for loan losses, Beginning Balance	6,036		461
Allowance for loan losses, Charge-offs	0		0
Allowance for loan losses, Recoveries	10		20
Financing Receivable, Credit Loss, Expense (Reversal)	(78)		(45)
Allowance for loan losses, Ending Balance	5,968		5,968
Commercial Real Estate | Accounting Standards Update 2016-13
Summary of changes in the ALLL and the recorded investment in loans by segments
Allowance for loan losses, Ending Balance	5,532		5,532
Commercial and Commercial Real Estate Portfolio Segment
Summary of changes in the ALLL and the recorded investment in loans by segments
Allowance for loan losses, Beginning Balance		1,245	1,321	1,740
Allowance for loan losses, Charge-offs		(3)		(3)
Allowance for loan losses, Recoveries		26		40
Financing Receivable, Credit Loss, Expense (Reversal)		490		(19)
Allowance for loan losses, Ending Balance		1,758		1,758
Individually evaluated for impairment, ACL					12
Collectively evaluated for impairment, ALLL					1,309
Financing Receivable, Individually Evaluated for Impairment					8,342
Financing Receivable, Collectively Evaluated for Impairment					736,098
Total					744,440
Agricultural [Member]
Summary of changes in the ALLL and the recorded investment in loans by segments
Allowance for loan losses, Beginning Balance	265	383	577	289
Allowance for loan losses, Charge-offs	(4)	0	(4)	0
Allowance for loan losses, Recoveries	2	1	6	3
Financing Receivable, Credit Loss, Expense (Reversal)	1	67	(68)	159
Allowance for loan losses, Ending Balance	264	451	264	451
Individually evaluated for impairment, ACL					0
Collectively evaluated for impairment, ALLL					577
Financing Receivable, Individually Evaluated for Impairment					10,935
Financing Receivable, Collectively Evaluated for Impairment					94,050
Total					104,985
Agricultural [Member] | Accounting Standards Update 2016-13
Summary of changes in the ALLL and the recorded investment in loans by segments
Allowance for loan losses, Ending Balance	(247)		(247)
Residential Mortgage
Summary of changes in the ALLL and the recorded investment in loans by segments
Allowance for loan losses, Beginning Balance	4,113	725	617	747
Allowance for loan losses, Charge-offs	0	0	(2)	0
Allowance for loan losses, Recoveries	25	42	49	70
Financing Receivable, Credit Loss, Expense (Reversal)	35	(128)	(26)	(178)
Allowance for loan losses, Ending Balance	4,173	639	4,173	639
Individually evaluated for impairment, ACL					439
Collectively evaluated for impairment, ALLL					178
Financing Receivable, Individually Evaluated for Impairment					2,741
Financing Receivable, Collectively Evaluated for Impairment					333,953
Total					336,694
Residential Mortgage | Accounting Standards Update 2016-13
Summary of changes in the ALLL and the recorded investment in loans by segments
Allowance for loan losses, Ending Balance	3,535		3,535
Consumer Portfolio Segment [Member]
Summary of changes in the ALLL and the recorded investment in loans by segments
Allowance for loan losses, Beginning Balance	1,409	708	961	908
Allowance for loan losses, Charge-offs	(88)	(103)	(187)	(194)
Allowance for loan losses, Recoveries	54	48	126	159
Financing Receivable, Credit Loss, Expense (Reversal)	231	670	350	450
Allowance for loan losses, Ending Balance	1,606	1,323	1,606	1,323
Individually evaluated for impairment, ACL					0
Collectively evaluated for impairment, ALLL					961
Financing Receivable, Individually Evaluated for Impairment					0
Financing Receivable, Collectively Evaluated for Impairment					78,054
Total					78,054
Consumer Portfolio Segment [Member] | Accounting Standards Update 2016-13
Summary of changes in the ALLL and the recorded investment in loans by segments
Allowance for loan losses, Ending Balance	356		356
Unallocated [Member]
Summary of changes in the ALLL and the recorded investment in loans by segments
Allowance for loan losses, Beginning Balance	0	6,143	6,374	5,419
Allowance for loan losses, Charge-offs	0	0	0	0
Allowance for loan losses, Recoveries	0	0	0	0
Financing Receivable, Credit Loss, Expense (Reversal)	0	(614)	0	110
Allowance for loan losses, Ending Balance	0	$ 5,529	0	$ 5,529
Individually evaluated for impairment, ACL					0
Collectively evaluated for impairment, ALLL					$ 6,374
Unallocated [Member] | Accounting Standards Update 2016-13
Summary of changes in the ALLL and the recorded investment in loans by segments
Allowance for loan losses, Ending Balance	$ (6,374)		$ (6,374)

Loans and ACL (Summary of speci

Loans and ACL (Summary of specific reserves by segments) (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Financing Receivable, Allowance for Credit Loss [Line Items]
Individually evaluated for impairment, Loans		$ 22,018
Individually evaluated for impairment, ACL		451
Collateral Pledged
Financing Receivable, Allowance for Credit Loss [Line Items]
Individually evaluated for impairment, Loans	$ 270	22,018
Individually evaluated for impairment, ACL	0	451
Commercial [Member] | Collateral Pledged
Financing Receivable, Allowance for Credit Loss [Line Items]
Individually evaluated for impairment, Loans	0	0
Individually evaluated for impairment, ACL	0	0
Commercial Real Estate | Collateral Pledged
Financing Receivable, Allowance for Credit Loss [Line Items]
Individually evaluated for impairment, Loans	0	8,342
Individually evaluated for impairment, ACL	0	12
Agricultural [Member]
Financing Receivable, Allowance for Credit Loss [Line Items]
Individually evaluated for impairment, Loans		10,935
Individually evaluated for impairment, ACL		0
Agricultural [Member] | Collateral Pledged
Financing Receivable, Allowance for Credit Loss [Line Items]
Individually evaluated for impairment, Loans	190	10,935
Individually evaluated for impairment, ACL	0	0
Residential Mortgage
Financing Receivable, Allowance for Credit Loss [Line Items]
Individually evaluated for impairment, Loans		2,741
Individually evaluated for impairment, ACL		439
Residential Mortgage | Collateral Pledged
Financing Receivable, Allowance for Credit Loss [Line Items]
Individually evaluated for impairment, Loans	80	2,741
Individually evaluated for impairment, ACL	0	439
Consumer Portfolio Segment [Member]
Financing Receivable, Allowance for Credit Loss [Line Items]
Individually evaluated for impairment, Loans		0
Individually evaluated for impairment, ACL		0
Consumer Portfolio Segment [Member] | Collateral Pledged
Financing Receivable, Allowance for Credit Loss [Line Items]
Individually evaluated for impairment, Loans	0	0
Individually evaluated for impairment, ACL	$ 0	$ 0

Loans and ACL (Narrative) (Deta

Loans and ACL (Narrative) (Details)	3 Months Ended	6 Months Ended
	Jun. 30, 2022 USD ($)	Jun. 30, 2023 USD ($)	Jun. 30, 2022 USD ($)	Dec. 31, 2022 USD ($)
Accounts, Notes, Loans and Financing Receivable [Line Items]
Threshold period of continuous performance to return loans to accrual status		6 months
Advance in connection with impaired loans		$ 0
Loans and Leases Receivable, Net of Deferred Income		1,334,402,000		$ 1,264,173,000
LoanPortfolioClassesAndSegmentsAsPercentageofAggregateLoan		$ 1		1
Pre-Modification Recorded Investment	$ 0		$ 98,000
Minimum [Member] | 4 - Low satisfactory [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Delinquency period		10 days
Minimum [Member] | 5 - Special mention [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Delinquency period		30 days
Maximum [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, amortization term		30 years
Maximum [Member] | 4 - Low satisfactory [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Delinquency period		30 days
Maximum [Member] | 5 - Special mention [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Delinquency period		60 days
Residential Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Maximum percentage of loan		1
Maximum percentage of principal, interest, taxes and hazard insurance on property over gross income		0.28
Maximum percentage of debt servicing over gross income		0.40
Maximum amount without corporation approval		$ 1,000,000
Residential, Privately Insured, Financing Receivable [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Maximum percentage of loan		0.80
Total Consumer [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Maximum days of consumer loan charged off		180 days
Loans and Leases Receivable, Net of Deferred Income		$ 95,972,000		78,054,000
LoanPortfolioClassesAndSegmentsAsPercentageofAggregateLoan		$ 0.0719		$ 0.0617
Total Consumer [Member] | Maximum [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, amortization term		15 years
Commercial And Agricultural Portfolio Segment [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Maximum percentage of loan		0.80
Commercial And Agricultural Portfolio Segment [Member] | Customer Concentration Risk [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Maximum amount of loans		$ 18,000,000
Commercial, Agricultural, and Residential Portfolio Segments [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Number of days past due (or more), accrual of interest discontinued		90 days

Borrowed Funds (Short-term borr

Borrowed Funds (Short-term borrowings) (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
Short-term Debt [Line Items]
Borrowed funds	$ 121,392		$ 121,392		$ 87,016
Securities Sold under Agreements to Repurchase [Member]
Short-term Debt [Line Items]
Maximum Month End Balance	39,801	$ 50,243	54,236	$ 53,970
Average Balance	$ 35,447	$ 46,028	$ 37,565	$ 47,534
Weighted Average Interest Rate During the Period	1.64%	0.07%	1.48%	0.07%
Borrowed funds	$ 37,102		$ 37,102		$ 57,771
Borrowed funds, Rate	2.30%		2.30%		0.49%
Federal Funds Purchased [Member]
Short-term Debt [Line Items]
Maximum Month End Balance	$ 0	$ 0	$ 0	$ 0
Average Balance	$ 48	$ 1	$ 26	$ 1
Weighted Average Interest Rate During the Period	6.13%	0.91%	6.08%	0.79%
Federal Reserve Bank Advances [Member]
Short-term Debt [Line Items]
Maximum Month End Balance	$ 0	$ 0	$ 0	$ 0
Average Balance	$ 129	$ 0	$ 65	$ 0
Weighted Average Interest Rate During the Period	5.25%	0%	5.25%	0%

Borrowed Funds (Pledged financi

Borrowed Funds (Pledged financial instruments) (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Debt Disclosure [Abstract]
Total	$ 487,619	$ 454,320
Short-term Debt [Line Items]
AFS securities pledged without single maturity dates	40,723	58,291
Federal Home Loan Bank, Advances, General Debt Obligations, Disclosures, Collateral Pledged	373,910	347,331
Securities Sold under Agreements to Repurchase, Fair Value of Collateral	40,723	58,291
Deposit Liabilities, Collateral Issued, Financial Instruments	72,986	48,698
State and Local Funds Purchased [Member]
Short-term Debt [Line Items]
AFS securities pledged without single maturity dates	0	11,037
Mortgage Backed Securities, Other [Member]
Short-term Debt [Line Items]
AFS securities pledged without single maturity dates	3,931	6,819
Collateralized Mortgage Obligations [Member]
Short-term Debt [Line Items]
AFS securities pledged without single maturity dates	804	11,084
US Treasury Securities
Short-term Debt [Line Items]
AFS securities pledged without single maturity dates	$ 35,988	$ 29,351

Borrowed Funds (Maturity and we

Borrowed Funds (Maturity and weighted average interest rates of FHLB advances) (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Federal Home Loan Bank, Advances, Fixed Rate Due 2023
Federal Home Loan Bank, Advances [Line Items]
FHLB fixed rate advances	$ 55,000
FHLB advances, rate	5.26%
Federal Home Loan Bank Advances [Member]
Federal Home Loan Bank, Advances [Line Items]
FHLB fixed rate advances		$ 0
FHLB advances, rate		0%

Borrowed Funds (Subordinated De

Borrowed Funds (Subordinated Debt) (Details) - USD ($) $ in Thousands	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Subordinated Borrowing [Line Items]
Subordinated Borrowing, Interest Rate	3.25%	3.25%
Subordinated Debt	$ 29,290	$ 29,245
Subordinated Debt
Subordinated Borrowing [Line Items]
Debt Instrument, Unamortized Discount (Premium) and Debt Issuance Costs, Net	(710)	(755)
Debt Instrument, Face Amount	$ 30,000	$ 30,000

Borrowed Funds (Narrative) (Det

Borrowed Funds (Narrative) (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Short-term Debt [Line Items]
Securities Sold under Agreements to Repurchase, Fair Value of Collateral	$ 40,723	$ 58,291
Additional borrowing capacity	$ 312,211

Computation of Earnings Per C_3

Computation of Earnings Per Common Share (Schedule of Earnings Per Share) (Details) - USD ($) $ / shares in Units, $ in Thousands		3 Months Ended		6 Months Ended
		Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Earnings Per Share [Abstract]
Average number of common shares outstanding for basic calculation		7,498,584	7,545,001	7,528,251	7,539,799
Average number of common shares outstanding used to calculate diluted earnings per common share		7,567,527	7,650,145	7,601,613	7,645,357
NET INCOME		$ 4,630	$ 5,295	$ 9,951	$ 10,029
Basic (in dollars per share)		$ 0.62	$ 0.70	$ 1.32	$ 1.33
Diluted (in dollars per share)		$ 0.61	$ 0.69	$ 1.31	$ 1.31
Isabella Bank Corporation Restricted Stock Plan
Earnings Per Share [Abstract]
Average potential effect of common shares in the Directors Plan		30,777	30,208	29,569	26,345
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Incremental Common Shares Attributable to Dilutive Effect of Share-based Payment Arrangements		30,777	30,208	29,569	26,345
Isabella Bank Corporation and Related Companies Deferred Compensation Plan for Directors
Earnings Per Share [Abstract]
Average potential effect of common shares in the Directors Plan	[1]	38,166	74,936	43,793	79,213
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Incremental Common Shares Attributable to Dilutive Effect of Share-based Payment Arrangements	[1]	38,166	74,936	43,793	79,213
[1]Exclusive of shares held in the Rabbi Trust

Restricted Stock Plan (Details)

Restricted Stock Plan (Details) - Restricted Stock - Isabella Bank Corporation Restricted Stock Plan - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Mar. 31, 2023	Dec. 31, 2022	Mar. 31, 2022	Dec. 31, 2021
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number	30,777	30,208	30,777	30,208	30,777	27,072	26,846	20,123
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Aggregate Intrinsic Value, Nonvested	$ 683	$ 679	$ 683	$ 679	$ 683	$ 592	$ 592	$ 418
Share-Based Compensation Arrangement by Share-Based Payment Award, Non-Option Equity Instruments, Period Increase (Decrease)	0	3,362	3,705	10,085
Shares Granted, Value, Share-based Payment Arrangement, before Forfeiture	$ 0	$ 87	$ 91	$ 261
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Aggregate Intrinsic Value, Vested	0	0	0	0
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Intrinsic Value, Amount Per Share	$ 0	$ 0	$ 0	$ 0
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period	0	0	0	0
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Forfeited in Period	0	0	0	0

Restricted Stock Plan (Narrativ

Restricted Stock Plan (Narrative) (Details) - Restricted Stock - Isabella Bank Corporation Restricted Stock Plan - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Payment Arrangement, Expense	$ 86	$ 46	$ 128	$ 77
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition			1 year 10 months 28 days
Share-based Payment Arrangement, Nonvested Award, Excluding Option, Cost Not yet Recognized, Amount	$ 309		$ 309
Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Percentage of Employee Annual Salary	2,500%		2,500%
Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Percentage of Employee Annual Salary	4,000%		4,000%

Other Noninterest Expenses (Exp

Other Noninterest Expenses (Expenses included in other noninterest expenses) (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Summary of expenses included in other noninterest expenses
ATM and Debit Card Expense	$ 409	$ 508	$ 809	$ 942
Other Losses	425	233	572	316
Professional Fees	557	605	1,092	1,154
Directors fees	198	187	402	388
Expense Related to Distribution or Servicing and Underwriting Fees	216	215	431	397
FDIC insurance premiums	233	131	461	256
Donations and community relations	256	139	440	426
Marketing Expense	240	364	485	603
Memberships and Subscriptions Expense	230	207	470	424
All other	608	664	1,217	1,177
Total other	$ 3,372	$ 3,253	$ 6,379	$ 6,083

Federal Income Taxes (Details)

Federal Income Taxes (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Income Tax Disclosure [Abstract]
Federal statutory tax rate	21%	21%	21%	21%
Income taxes at 34% statutory rate	$ 1,165	$ 1,339	$ 2,510	$ 2,529
Interest income on tax exempt municipal securities	(136)	(144)	(284)	(278)
Earnings on corporate owned life insurance policies	(48)	(48)	(95)	(103)
Other	(5)	(4)	(12)	(8)
Total effect of nontaxable income	(189)	(196)	(391)	(389)
Effect of nondeductible expenses	10	6	19	17
Effective Income Tax Rate Reconciliation, Tax Credit, Amount	68	68	136	141
Federal income tax expense	$ 918	$ 1,081	$ 2,002	$ 2,016

Accumulated Other Comprehensi_4

Accumulated Other Comprehensive Income (Loss) (Changes in AOCI by component) (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning Balance	$ (30,314)	$ (16,333)	$ (37,194)	$ 1,859
OCI before reclassifications	7,638	10,670	(972)	33,598
Amounts reclassified from AOCI	66	0	67	0
Other Comprehensive Income (Loss), before Tax	(7,704)	(10,670)	905	(33,598)
Tax effect	1,601	2,163	(128)	6,899
Unrealized gains (losses), net of tax	(6,103)	(8,507)	777	(26,699)
Ending Balance	(36,417)	(24,840)	(36,417)	(24,840)
Unrealized Holding Gains (Losses) on AFS Securities [Member]
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning Balance	(28,948)	(14,319)	(35,828)	3,873
OCI before reclassifications	7,638	10,670	(972)	33,598
Amounts reclassified from AOCI	66	0	67	0
Other Comprehensive Income (Loss), before Tax	(7,704)	(10,670)	905	(33,598)
Tax effect	1,601	2,163	(128)	6,899
Unrealized gains (losses), net of tax	(6,103)	(8,507)	777	(26,699)
Ending Balance	(35,051)	(22,826)	(35,051)	(22,826)
Defined Benefit Pension Plan [Member]
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning Balance	(1,366)	(2,014)	(1,366)	(2,014)
OCI before reclassifications	0	0	0	0
Amounts reclassified from AOCI	0	0	0	0
Other Comprehensive Income (Loss), before Tax	0	0	0	0
Tax effect	0	0	0	0
Unrealized gains (losses), net of tax	0	0	0	0
Ending Balance	(1,366)	(2,014)	(1,366)	(2,014)
Auction Rate Money Market Preferred Stocks [Member] | Unrealized Holding Gains (Losses) on AFS Securities [Member]
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Unrealized gains (losses), net of tax	$ (79)	$ (370)	$ 295	$ (745)

Fair Value (Quantitative inform

Fair Value (Quantitative information about impaired loans) (Details) - Discounted appraisal value [Member] - Level 3 [Member] - USD ($) $ in Thousands	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Discounted appraisal value at fair value	$ 270	$ 17,143
Loans Receivable, Collateralized By Cash Crop Inventory [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
ImpairedFinancingReceivableFairValueDisclosureAppraisedValueDiscount		40%
ImpairedFinancingReceivableFairValueDisclosureAppraisedValueWeightedAverage		40%
Loans Receivable, Collateralized By Livestock [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
ImpairedFinancingReceivableFairValueDisclosureAppraisedValueDiscount		30%
ImpairedFinancingReceivableFairValueDisclosureAppraisedValueWeightedAverage		30%
Real Estate [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
ImpairedFinancingReceivableFairValueDisclosureAppraisedValueDiscount	20%
ImpairedFinancingReceivableFairValueDisclosureAppraisedValueWeightedAverage	20%	24%
Real Estate [Member] | Minimum [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
ImpairedFinancingReceivableFairValueDisclosureAppraisedValueDiscount		20%
Real Estate [Member] | Maximum [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
ImpairedFinancingReceivableFairValueDisclosureAppraisedValueDiscount		30%
Equipment [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
ImpairedFinancingReceivableFairValueDisclosureAppraisedValueDiscount	25%
ImpairedFinancingReceivableFairValueDisclosureAppraisedValueWeightedAverage	25%	31%
Equipment [Member] | Minimum [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
ImpairedFinancingReceivableFairValueDisclosureAppraisedValueDiscount		25%
Equipment [Member] | Maximum [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
ImpairedFinancingReceivableFairValueDisclosureAppraisedValueDiscount		35%
Loans Receivable, Collateralized By Accounts Receivable [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
ImpairedFinancingReceivableFairValueDisclosureAppraisedValueDiscount		25%
ImpairedFinancingReceivableFairValueDisclosureAppraisedValueWeightedAverage		27%
Furniture and Fixtures [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
ImpairedFinancingReceivableFairValueDisclosureAppraisedValueDiscount		45%
ImpairedFinancingReceivableFairValueDisclosureAppraisedValueWeightedAverage		45%

Fair Value (Carrying amount and

Fair Value (Carrying amount and estimated fair value of financial instruments) (Details) - USD ($) $ in Thousands		Jun. 30, 2023	Dec. 31, 2022
LIABILITIES
Federal Funds Purchased and Securities Sold under Agreements to Repurchase		$ 37,102	$ 57,771
Level 1 [Member]
ASSETS
Cash and cash equivalents		29,880	38,924
Mortgage loans AFS		0	0
Total loans		0	0
Less allowance for loan losses		0	0
Net loans		0	0
Accrued interest receivable		5,763	7,472
Equity securities without readily determinable fair values	[1]	0	0
Originated mortgage servicing rights		0	0
LIABILITIES
Deposits without stated maturities		1,401,411	1,492,235
Deposits with stated maturities		0	0
Federal Funds Purchased and Securities Sold under Agreements to Repurchase		0	0
Federal Home Loan Bank Borrowings, Fair Value Disclosure		0
Subordinated Debt Obligations, Fair Value Disclosure		0	0
Accrued interest payable		600	255
Level 2 [Member]
ASSETS
Cash and cash equivalents		0	0
Mortgage loans AFS		365	395
Total loans		0	0
Less allowance for loan losses		0	0
Net loans		0	0
Accrued interest receivable		0	0
Equity securities without readily determinable fair values	[1]	0	0
Originated mortgage servicing rights		3,195	3,174
LIABILITIES
Deposits without stated maturities		0	0
Deposits with stated maturities		305,375	240,964
Federal Funds Purchased and Securities Sold under Agreements to Repurchase		37,011	57,581
Federal Home Loan Bank Borrowings, Fair Value Disclosure		55,001
Subordinated Debt Obligations, Fair Value Disclosure		23,576	26,365
Accrued interest payable		0	0
Level 3 [Member]
ASSETS
Cash and cash equivalents		0	0
Mortgage loans AFS		0	0
Total loans		1,288,352	1,225,669
Less allowance for loan losses		12,833	9,850
Net loans		1,275,519	1,215,819
Accrued interest receivable		0	0
Equity securities without readily determinable fair values	[1]	0	0
Originated mortgage servicing rights		0	0
LIABILITIES
Deposits without stated maturities		0	0
Deposits with stated maturities		0	0
Federal Funds Purchased and Securities Sold under Agreements to Repurchase		0	0
Federal Home Loan Bank Borrowings, Fair Value Disclosure		0
Subordinated Debt Obligations, Fair Value Disclosure		0	0
Accrued interest payable		0	0
Carrying Value [Member]
ASSETS
Cash and cash equivalents		29,880	38,924
Mortgage loans AFS		362	379
Total loans		1,334,402	1,264,173
Less allowance for loan losses		12,833	9,850
Net loans		1,321,569	1,254,323
Accrued interest receivable		5,763	7,472
Equity securities without readily determinable fair values	[1]	15,746	15,746
Originated mortgage servicing rights		2,483	2,559
LIABILITIES
Deposits without stated maturities		1,401,411	1,492,235
Deposits with stated maturities		313,537	252,040
Federal Funds Purchased and Securities Sold under Agreements to Repurchase		37,102	57,771
Federal Home Loan Bank Borrowings, Fair Value Disclosure		55,000
Subordinated Debt Obligations, Fair Value Disclosure		29,290	29,245
Accrued interest payable		600	255
Estimated Fair Value [Member]
ASSETS
Cash and cash equivalents		29,880	38,924
Mortgage loans AFS		365	395
Total loans		1,288,352	1,225,669
Less allowance for loan losses		12,833	9,850
Net loans		1,275,519	1,215,819
Accrued interest receivable		5,763	7,472
Originated mortgage servicing rights		3,195	3,174
LIABILITIES
Deposits without stated maturities		1,401,411	1,492,235
Deposits with stated maturities		305,375	240,964
Federal Funds Purchased and Securities Sold under Agreements to Repurchase		37,011	57,581
Federal Home Loan Bank Borrowings, Fair Value Disclosure		55,001
Subordinated Debt Obligations, Fair Value Disclosure		23,576	26,365
Accrued interest payable		$ 600	$ 255
[1]Due to the characteristics of equity securities without readily determinable fair values, they are not disclosed under a specific fair value hierarchy. When an impairment or write-down related to these securities is recorded, such amount would be classified as a nonrecurring Level 3 fair value adjustment.

Fair Value (Recorded amount of

Fair Value (Recorded amount of assets and liabilities measured at fair value) (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
AFS Securities
AFS securities	$ 530,497	$ 580,481
Fair value, total	531,172	598,063
US Treasury Securities
AFS Securities
AFS securities	209,353	208,701
Level 1 [Member]
AFS Securities
Fair value, total	$ 0	$ 0
Percent of assets and liabilities measured at fair value	0%	0%
Level 2 [Member]
AFS Securities
Fair value, total	$ 530,497	$ 580,481
Percent of assets and liabilities measured at fair value	99.87%	97.06%
Level 3 [Member]
AFS Securities
Fair value, total	$ 675	$ 17,582
Percent of assets and liabilities measured at fair value	0.13%	2.94%
Recurring items [Member]
AFS Securities
AFS securities	$ 530,497	$ 580,481
Recurring items [Member] | States and political subdivisions [Member]
AFS Securities
AFS securities	95,242	117,512
Recurring items [Member] | Auction rate money market preferred [Member]
AFS Securities
AFS securities	2,637	2,342
Recurring items [Member] | Mortgage-backed securities [Member]
AFS Securities
AFS securities	35,532	39,070
Recurring items [Member] | Collateralized mortgage obligations [Member]
AFS Securities
AFS securities	180,996	205,728
Recurring items [Member] | Corporate Debt Securities
AFS Securities
AFS securities	6,737	7,128
Recurring items [Member] | US Treasury Securities
AFS Securities
AFS securities	209,353	208,701
Recurring items [Member] | Level 1 [Member]
AFS Securities
AFS securities	0	0
Recurring items [Member] | Level 1 [Member] | States and political subdivisions [Member]
AFS Securities
AFS securities	0	0
Recurring items [Member] | Level 1 [Member] | Auction rate money market preferred [Member]
AFS Securities
AFS securities	0	0
Recurring items [Member] | Level 1 [Member] | Mortgage-backed securities [Member]
AFS Securities
AFS securities	0	0
Recurring items [Member] | Level 1 [Member] | Collateralized mortgage obligations [Member]
AFS Securities
AFS securities	0	0
Recurring items [Member] | Level 1 [Member] | Corporate Debt Securities
AFS Securities
AFS securities	0	0
Recurring items [Member] | Level 1 [Member] | US Treasury Securities
AFS Securities
AFS securities	0	0
Recurring items [Member] | Level 2 [Member]
AFS Securities
AFS securities	530,497	580,481
Recurring items [Member] | Level 2 [Member] | States and political subdivisions [Member]
AFS Securities
AFS securities	95,242	117,512
Recurring items [Member] | Level 2 [Member] | Auction rate money market preferred [Member]
AFS Securities
AFS securities	2,637	2,342
Recurring items [Member] | Level 2 [Member] | Mortgage-backed securities [Member]
AFS Securities
AFS securities	35,532	39,070
Recurring items [Member] | Level 2 [Member] | Collateralized mortgage obligations [Member]
AFS Securities
AFS securities	180,996	205,728
Recurring items [Member] | Level 2 [Member] | Corporate Debt Securities
AFS Securities
AFS securities	6,737	7,128
Recurring items [Member] | Level 2 [Member] | US Treasury Securities
AFS Securities
AFS securities	209,353	208,701
Recurring items [Member] | Level 3 [Member]
AFS Securities
AFS securities	0	0
Recurring items [Member] | Level 3 [Member] | States and political subdivisions [Member]
AFS Securities
AFS securities	0	0
Recurring items [Member] | Level 3 [Member] | Auction rate money market preferred [Member]
AFS Securities
AFS securities	0	0
Recurring items [Member] | Level 3 [Member] | Mortgage-backed securities [Member]
AFS Securities
AFS securities	0	0
Recurring items [Member] | Level 3 [Member] | Collateralized mortgage obligations [Member]
AFS Securities
AFS securities	0	0
Recurring items [Member] | Level 3 [Member] | Corporate Debt Securities
AFS Securities
AFS securities	0	0
Recurring items [Member] | Level 3 [Member] | US Treasury Securities
AFS Securities
AFS securities	0	0
Nonrecurring items [Member]
AFS Securities
Impaired loans (net of the allowance for loan losses)	270	17,143
Foreclosed Assets, Fair Value Disclosure	405	439
Nonrecurring items [Member] | Level 1 [Member]
AFS Securities
Impaired loans (net of the allowance for loan losses)	0	0
Foreclosed Assets, Fair Value Disclosure	0	0
Nonrecurring items [Member] | Level 2 [Member]
AFS Securities
Impaired loans (net of the allowance for loan losses)	0	0
Foreclosed Assets, Fair Value Disclosure	0	0
Nonrecurring items [Member] | Level 3 [Member]
AFS Securities
Impaired loans (net of the allowance for loan losses)	270	17,143
Foreclosed Assets, Fair Value Disclosure	$ 405	$ 439

Fair Value (Narrative) (Details

Fair Value (Narrative) (Details Textual) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Mortgage Servicing Rights (MSR) Impairment (Recovery)			$ 0	$ (532)
Fair Value, Option, Changes in Fair Value, Gain (Loss)			$ (9)	$ 0
Nonrecurring items [Member] | Foreclosed Asset
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value, Option, Changes in Fair Value, Gain (Loss)	$ (9)	$ 0

Operating Segments (Narrative)

Operating Segments (Narrative) (Details)	Jun. 30, 2023	Dec. 31, 2022	Jun. 30, 2022
Segment Reporting [Abstract]
Percentage of reportable segments total assets and operating results, or more	90%	90%	90%