Document and Entity Information |
12 Months Ended |
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Dec. 31, 2024 | |
Document and Entity Information [Abstract] | |
Entity Central Index Key | 0000842517 |
Amendment Flag | false |
Document Fiscal Year Focus | 2024 |
Document Fiscal Period Focus | FY |
Auditor Firm ID | 263 |
Auditor Name | Rehmann Robson LLCRehmann Robson LLC |
Auditor Location | Saginaw, Michigan |
Consolidated Balance Sheets (Parenthetical) - shares |
Dec. 31, 2024 |
Dec. 31, 2023 |
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Statement of Financial Position [Abstract] | ||
Common stock, shares authorized | 15,000,000 | |
Common stock, shares outstanding | 7,424,893 | 7,485,889 |
Consolidated Statements of Changes in Shareholders' Equity - USD ($) $ in Thousands |
Total |
Isabella Bank Corporation Restricted Stock Plan |
Accounting Standards Update 2016-13 |
Common Stock |
Common Stock
Isabella Bank Corporation Restricted Stock Plan
|
Additional Paid-in Capital
Isabella Bank Corporation Restricted Stock Plan
|
Shares to be Issued for Deferred Compensation Obligations |
Retained Earnings |
Retained Earnings
Accounting Standards Update 2016-13
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Accumulated Other Comprehensive Income (Loss) |
---|---|---|---|---|---|---|---|---|---|---|
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) | (16,815) | 22,238 | (39,053) | |||||||
Issuance of common stock | 1,762 | $ 1,762 | ||||||||
Issuance of common stock, shares | 74,445 | |||||||||
Common stock transferred from the Rabbi Trust to satisfy deferred compensation obligations | 0 | $ 3 | (3) | |||||||
Share based payment awards under equity compensation plan | 463 | 463 | ||||||||
APIC, Share-based Payment Arrangement, Other, Increase for Cost Recognition | $ 147 | $ 147 | ||||||||
Common stock purchased for deferred compensation obligations | (1,189) | (1,189) | ||||||||
Common stock repurchased pursuant to publicly announced repurchase plan | (1,124) | $ (1,124) | ||||||||
Common stock repurchased pursuant to publicly announced repurchase plan, shares | (47,665) | |||||||||
Cash dividends | (8,082) | (8,082) | ||||||||
Ending balances at Dec. 31, 2022 | 186,210 | $ 128,651 | 5,005 | 89,748 | (37,194) | |||||
Ending balances, shares at Dec. 31, 2022 | 7,559,421 | |||||||||
Increase (Decrease) in Stockholders' Equity [Roll Forward] | ||||||||||
Comprehensive income (loss) | 29,465 | 18,167 | 11,298 | |||||||
Issuance of common stock | 1,617 | $ 1,617 | ||||||||
Issuance of common stock, shares | 75,488 | |||||||||
Common stock transferred from the Rabbi Trust to satisfy deferred compensation obligations | 0 | $ 1,841 | (1,841) | |||||||
Share based payment awards under equity compensation plan | 529 | 529 | ||||||||
APIC, Share-based Payment Arrangement, Other, Increase for Cost Recognition | 253 | 253 | ||||||||
Common stock purchased for deferred compensation obligations | (1,624) | (1,624) | ||||||||
Common stock repurchased pursuant to publicly announced repurchase plan | (3,415) | $ (3,415) | ||||||||
Common stock repurchased pursuant to publicly announced repurchase plan, shares | (149,020) | |||||||||
Cash dividends | (8,216) | (8,216) | ||||||||
Ending balances at Dec. 31, 2023 | 202,402 | $ 127,323 | 3,693 | 97,282 | (25,896) | |||||
Ending balances, shares at Dec. 31, 2023 | 7,485,889 | |||||||||
Increase (Decrease) in Stockholders' Equity [Roll Forward] | ||||||||||
Stockholders' Equity, Other | $ (2,417) | $ (2,417) | ||||||||
Comprehensive income (loss) | 18,430 | 13,889 | 4,541 | |||||||
Issuance of common stock | 1,523 | $ 1,523 | ||||||||
Issuance of common stock, shares | 75,341 | |||||||||
Share-Based Compensation Arrangement by Share-Based Payment Award, Shares Issued in Period | 16,240 | |||||||||
Common stock transferred from the Rabbi Trust to satisfy deferred compensation obligations | 0 | $ 1,691 | (1,691) | |||||||
Share based payment awards under equity compensation plan | 381 | 381 | ||||||||
APIC, Share-based Payment Arrangement, Other, Increase for Cost Recognition | $ 95 | $ 95 | ||||||||
Common stock purchased for deferred compensation obligations | (1,332) | (1,332) | ||||||||
Common stock repurchased pursuant to publicly announced repurchase plan | (3,076) | $ (3,076) | ||||||||
Common stock repurchased pursuant to publicly announced repurchase plan, shares | (152,577) | |||||||||
Cash dividends | (8,147) | (8,147) | ||||||||
Ending balances at Dec. 31, 2024 | $ 210,276 | $ 126,224 | $ 2,383 | $ 103,024 | $ (21,355) | |||||
Ending balances, shares at Dec. 31, 2024 | 7,424,893 |
Consolidated Statements of Changes in Shareholders' Equity (Parenthetical) - $ / shares |
12 Months Ended | ||
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Dec. 31, 2024 |
Dec. 31, 2023 |
Dec. 31, 2022 |
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Statement of Stockholders' Equity [Abstract] | |||
Cash dividends per share (in dollars per share) | $ 1.12 | $ 1.12 | $ 1.09 |
Consolidated Statements of Cash Flows - USD ($) $ in Thousands |
12 Months Ended | ||
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Dec. 31, 2024 |
Dec. 31, 2023 |
Dec. 31, 2022 |
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OPERATING ACTIVITIES | |||
Net Incomet | $ 13,889 | $ 18,167 | $ 22,238 |
Adjustments to Reconcile Net Income (Loss) to Cash Provided by (Used in) Operating Activities [Abstract] | |||
Provision for loan losses | 1,884 | 629 | 483 |
Depreciation | 2,086 | 1,978 | 2,071 |
Investment Income, Net, Amortization of Discount and Premium | (1,332) | (1,474) | (2,018) |
Net gain on sale of mortgage loans | (213) | (317) | (631) |
Mortgage Servicing Rights (MSR) Impairment (Recovery) | 1 | 0 | (532) |
Bank Owned Life Insurance Income, Net of Expense | 990 | 904 | 818 |
Share-based Payment Arrangements, Noncash Expense | 476 | 782 | 610 |
Deferred Income Tax Expense (Benefit) | (310) | 1,008 | 13 |
Payment for Origination of Mortgage Loans Held-for-Sale | (8,768) | (9,657) | (21,382) |
Proceeds from Sale of Mortgage Loans Held-for-Sale | 8,739 | 10,353 | 23,369 |
Net changes in operating assets and liabilities which provided (used) cash: | |||
Increase (Decrease) in Other Operating Assets | 1,719 | (427) | (2,822) |
Accrued interest and other liabilities | (208) | 1,096 | 2,269 |
Net cash provided by (used in) operating activities | 19,637 | 24,182 | 26,886 |
INVESTING ACTIVITIES | |||
Proceeds from Maturities, Prepayments and Calls of Debt Securities, Available-for-Sale | 48,526 | 75,090 | 68,956 |
Purchases if AFS securities | (5,400) | (10,866) | (210,869) |
Payments for (Proceeds from) Loans and Leases | (76,862) | (85,783) | 36,672 |
Purchases of premises and equipment | (2,106) | (4,064) | (3,205) |
Proceeds from Sale of Federal Home Loan Bank Stock | 0 | 0 | 2,288 |
Payments to Acquire Other Investments | (2,024) | (623) | (46) |
Net cash provided by (used in) investing activities | (37,866) | (26,246) | (106,204) |
FINANCING ACTIVITIES | |||
Net increase (decrease) in deposits | 23,365 | (20,580) | 33,936 |
Increase in borrowed funds | 6,766 | (10,970) | 7,609 |
Increase (Decrease) in Loans from Federal Home Loan Banks | (10,000) | 40,000 | (20,000) |
Cash dividends paid on common stock | (8,147) | (8,216) | (8,082) |
Proceeds from issuance of common stock | 1,523 | 1,617 | 1,762 |
Payments For Repurchase Of Common Stock, Excluding Stock For Deferred Compensation Obligations | (3,076) | (3,415) | (1,124) |
Common stock purchased for deferred compensation obligations | (1,332) | (1,624) | (1,189) |
Net cash provided by (used in) financing activities | 9,099 | (3,188) | 12,912 |
Increase (decrease) in cash and cash equivalents | (9,130) | (5,252) | (66,406) |
Cash and cash equivalents at the beginning of preriod | 33,672 | 38,924 | 105,330 |
Cash and cash equivalents at the end of the period | 24,542 | 33,672 | 38,924 |
SUPPLEMENTAL CASH FLOWS INFORMATION: | |||
Interest Paid, Excluding Capitalized Interest, Operating Activities | 33,982 | 21,052 | 5,313 |
Income taxes paid | 2,060 | 2,350 | 4,425 |
SUPPLEMENTAL NONCASH INFORMATION: | |||
Investment of low income housing tax credits, non cash component | 1,500 | 5,000 | 0 |
Transfers of loans to foreclosed assets | $ 657 | $ 378 | $ 456 |
Basis of Presentation (Note) |
12 Months Ended | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Dec. 31, 2024 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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. For additional information, see “Note 15 – Related Party Transactions.” NATURE OF OPERATIONS: Isabella Bank Corporation is a financial services holding company offering a wide array of financial products and services in several mid-Michigan counties. Our banking subsidiary, Isabella Bank, offers banking services throughout 31 locations, offering lending and deposit services, trust and investment services, and various insurance related products. OPERATING SEGMENTS: Segment information is prepared on the same basis that our CEO, who is our Chief Operating Decision Maker (“CODM”), manages our segments, evaluates financial results, and makes key operating decisions. While the CODM monitors the revenue streams of our various products and services, operations are managed, and financial performance is evaluated on a corporate-wide basis. Operating segments are aggregated into one as operating results for all segments are similar. Accordingly, all of the banking related operations are considered by management to be aggregated in one reportable operating segment. The segment is also distinguished by the level of information provided to the CODM, who uses such information to review performance of various components of the business, which are then aggregated if operating performance, products and services, and geographical regions are similar. The CODM will evaluate the financial performance of our business components by evaluating revenue streams, significant expenses, and budget to actual results in assessing our reportable segment and in the determination of allocating resources. Further, the CODM uses revenue streams to evaluate product pricing and significant expenses to assess performance and evaluate return on assets. Consolidated net income is used to benchmark results against our competitors. Benchmarking and the monitoring of budget to actual results are used in assessment performance and in establishing compensation. Revenue from banking operations consists primarily of loan and investment interest, deposit related fees, and wealth fees. Interest expense, provision for credit losses, compensation, and occupancy and equipment costs provide the significant expenses in our banking operations. All operations are domestic. RECLASSIFICATIONS: Certain amounts reported in the 2023 and 2022 consolidated financial statements have been reclassified to conform with the 2024 presentation. 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. SUBSEQUENT EVENTS: We evaluated subsequent events after December 31, 2024 through the date our consolidated financial statements were issued for potential recognition and disclosure. No subsequent events require financial statement recognition or disclosure between December 31, 2024 and the date our consolidated financial statements were issued. FAIR VALUE MEASUREMENTS: Fair value refers to the price that would be received to sell an asset or paid to transfer a liability (an exit price) in an orderly transaction between market participants in the market in which the reporting entity transacts such sales or transfers based on the assumptions market participants would use when pricing an asset or liability. Assumptions are developed based on prioritizing information within a fair value hierarchy that gives the highest priority to quoted prices in active markets and the lowest priority to unobservable data, such as the reporting entity’s own data. We may choose to measure eligible items at fair value at specified election dates. For assets and liabilities recorded at fair value, it is our policy to maximize the use of observable inputs and minimize the use of unobservable inputs when developing fair value measurements for those financial instruments for which there is an active market. In cases where the market for a financial asset or liability is not active, we include appropriate risk adjustments that market participants would make for nonperformance and liquidity risks when developing fair value measurements. Fair value measurements for assets and liabilities for which limited or no observable market data exists are accordingly based primarily upon estimates, are often calculated based on the economic and competitive environment, the characteristics of the asset or liability and other factors. Therefore, the results cannot be determined with precision and may not be realized in an actual sale or immediate settlement of the asset or liability. Additionally, there may be inherent weaknesses in any calculation technique, and changes in the underlying assumptions used, including discount rates and estimates of future cash flows, could significantly affect the results of current or future values. We utilize fair value measurements to record fair value adjustments to certain assets and liabilities and to determine fair value disclosures. Investment securities AFS are recorded at fair value on a recurring basis. Additionally, from time to time, we may be required to record other assets and liabilities at fair value on a nonrecurring basis, such as mortgage loans AFS, collateral dependent loans, foreclosed assets, OMSR, goodwill, and certain other assets and liabilities. These nonrecurring fair value adjustments typically involve the application of lower of cost or market accounting or write downs of individual assets. Fair Value Hierarchy 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:
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. For further discussion of fair value considerations, refer to “Note 13 – Fair Value.” SIGNIFICANT GROUP CONCENTRATIONS OF CREDIT RISK: Most of our activities are conducted with customers located within the central Michigan area. A significant amount of our outstanding loans are secured by commercial and residential real estate. Other than these types of loans, there is no significant concentration to any other industry or any one customer. CASH AND CASH EQUIVALENTS: For purposes of the consolidated statements of cash flows, cash and cash equivalents include cash and balances due from banks, federal funds sold, and other deposit accounts. Generally, federal funds sold are for a one day period. We maintain deposit accounts in various financial institutions which generally exceed federally insured limits or are not insured. We do not believe we are exposed to any significant interest, credit or other financial risk as a result of these deposits. 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. Accrued interest receivable on AFS securities was $1,701 and $2,247 at December 31, 2024, and 2023, which is included in other assets. 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 held for investment are reported at amortized cost. Amortized cost is the principal balance outstanding net of the unamortized balance of deferred fees and costs and any unamortized premium or discount on loan purchases or acquired. 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. NONPERFORMING LOANS: 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 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. Accrued interest receivable on loans was $6,384 and $5,920 at December 31, 2024, and 2023, which is included in other assets. 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. For large groups of smaller-balance, homogeneous loans, we may collectively evaluate these loans for measurement of an allowance. LOAN MODIFICATIONS: A loan modification includes terms outside of normal lending practices to a borrower experiencing financial difficulty. Loans are considered to have been modified when, due to a borrower’s financial difficulties, certain concessions are made to the borrower that would not otherwise consider. Modifications may include interest rate reductions, principal or interest forgiveness, forbearance, and other actions intended to minimize economic loss and to avoid foreclosure or repossession of collateral. We closely monitor the performance of loans that are modified to borrowers experiencing financial difficulty to understand the effectiveness of our modification efforts. LOANS HELD FOR SALE: Mortgage loans held for sale on the secondary market are carried at the lower of cost or fair value as determined by aggregating outstanding commitments from investors or current investor yield requirements. Net unrealized losses, if any, would be recognized as a component of other noninterest expenses. Mortgage loans held for sale are sold with the mortgage servicing rights retained by us. Gains or losses on sales of mortgage loans are recognized based on the difference between the selling price and the carrying value of the related mortgage loans sold. ACCRUED INTEREST: Accrued interest receivable balances are presented within other assets on the consolidated balance sheet. Accrued interest is excluded from the measurement of the allowance for credit losses, including investments and loans. Generally, accrued interest is reversed when a loan is placed in nonaccrual status or charged off. Current year accrued interest is reversed through interest income while accrued interest from prior years is charged off through the ACL. TRANSFERS OF FINANCIAL ASSETS: Transfers of financial assets, including mortgage loans and participation loans, are accounted for as sales when control over the assets has been surrendered. Control over transferred assets is determined to be surrendered when 1) the assets have been legally isolated from us, 2) the transferee obtains the right (free of conditions that constrain it from taking advantage of the right) to pledge or exchange the transferred assets, and 3) we do not maintain effective control over the transferred assets through an agreement to repurchase them before their maturity. Other than servicing, we have no substantive continuing involvement related to these loans. CAPITALIZED MORTGAGE SERVICING RIGHTS: Servicing assets are recognized as separate assets when rights are acquired through purchase or through sale of financial assets. We have no purchased servicing rights. For sales of mortgage loans, a portion of the cost of originating the loan is allocated to the servicing right based on relative fair value. Fair value is based on market prices for comparable mortgage servicing contracts, when available, or alternatively, is based on a valuation model that calculates the present value of estimated future net servicing income. The valuation model incorporates assumptions that market participants would use in estimating future net servicing income, such as the cost to service, the discount rate, the custodial earnings rate, an inflation rate, ancillary income, prepayment speeds and default rates and losses. Servicing assets are evaluated for impairment based upon the fair value of the rights as compared to amortized cost. Impairment is determined by stratifying rights into tranches based on predominant risk characteristics, such as interest rate, loan type, and investor type. Impairment is recognized through a valuation allowance for an individual tranche, to the extent that fair value is less than the capitalized amount for the tranche. If we later determine that all or a portion of the impairment no longer exists for a particular tranche, a reduction of the valuation allowance may be recorded as an increase to income. Capitalized servicing rights are reported in other assets and are amortized into noninterest income in proportion to, and over the period of, the estimated future net servicing income of the underlying financial assets. The unpaid principal balance of mortgages serviced for others was $231,143 and $248,756 with capitalized servicing rights of $2,185 and $2,422 at December 31, 2024 and 2023, respectively. Servicing fee income is recorded for fees earned for servicing loans for others. The fees are based on a contractual percentage of the outstanding principal or a fixed amount per loan and are recorded as income when earned. We recorded servicing fee revenue of $588, $630, and $669 related to residential mortgage loans serviced for others during 2024, 2023, and 2022, respectively, which is included in service charges and fees. FORECLOSED ASSETS: Assets acquired through, or in lieu of, loan foreclosure are held for sale and are initially recorded at the lower of our carrying amount or fair value less estimated selling costs at the date of transfer, establishing a new cost basis. Any write downs based on the asset’s fair value at the date of acquisition are charged to the ACL. After foreclosure, property held for sale is carried at the lower of the new cost basis or fair value less costs to sell. Impairment losses on property to be held and used are measured at the amount by which the carrying amount of property exceeds its fair value. Costs relating to holding these assets are expensed as incurred. We periodically perform valuations and any subsequent write downs are recorded as a charge to operations, if necessary, to reduce the carrying value of a property to the lower of our carrying amount or fair value less costs to sell. Foreclosed assets of $544 and $406 as of December 31, 2024 and 2023, respectively, are included in other assets. PREMISES AND EQUIPMENT: Land is carried at cost. Buildings and equipment are carried at cost, less accumulated depreciation which is computed principally by the straight-line method based upon the estimated useful lives of the related assets, which range from 3 to 40 years. Major improvements are capitalized and appropriately amortized based upon the useful lives of the related assets or the expected terms of the leases, if shorter, using the straight-line method. Maintenance, repairs and minor alterations are charged to current operations as expenditures occur. We annually review these assets to determine whether carrying values have been impaired. EQUITY SECURITIES WITHOUT READILY DETERMINABLE FAIR VALUES: We hold equity securities without readily determinable fair values which include our holdings of FHLB stock and FRB stock. Equity securities without readily determinable fair values, with the exception of FHLB stock, are included in other assets. Equity securities without readily determinable fair values consist of the following holdings as of December 31:
EQUITY COMPENSATION PLANS: At December 31, 2024, the Directors Plan had 101,493 shares eligible to be issued to participants, for which the Rabbi Trust held 142,535 shares. We had 154,119 shares to be issued at December 31, 2023, with 150,581 shares held in the Rabbi Trust. Under the RSP, compensation expense for nonvested stock awards is based on the fair value of the award on the measurement date. The fair value of nonvested stock awards is based on the date of the grant and is recognized over the requisite service period. The impact of forfeitures of share-based payment awards on compensation expense is recognized as forfeitures occur. Compensation costs relating to share-based payment transactions are recognized as the services are rendered, with the cost measured based on the fair value of the equity or liability instruments issued on the grant date (see “Note 8 – Benefit Plans”). BANK OWNED LIFE INSURANCE: We have purchased life insurance policies on key members of management, partially for the purpose of funding certain post-retirement benefits. In the event of death of one of these individuals, we would receive a specified cash payment equal to the face value of the policy. Such policies are recorded at their cash surrender value, or the amount that can be realized on the balance sheet date. Increases in cash surrender value in excess of single premiums paid are reported as earnings on BOLI policies. Of the purchased life insurance policies, we hold post retirement benefits with a present value estimated to be $2,687 and $2,515 as of December 31, 2024 and 2023, respectively, which is included in other liabilities. The expenses associated with these policies totaled $172, $173, and $61 for 2024, 2023, and 2022, respectively, which are included in compensation and benefits expense and other noninterest expenses. ACQUISITION INTANGIBLES AND GOODWILL: We previously acquired branch facilities and related deposits in business combinations accounted for as a purchase. The acquisitions included amounts related to the valuation of customer deposit relationships (core deposit intangibles). Core deposit intangibles arising from acquisitions are included in goodwill and other intangible assets are being amortized over their estimated lives and evaluated for potential impairment on at least an annual basis. Goodwill, which represents the excess of the purchase price over identifiable assets, is not amortized but is evaluated for impairment on at least an annual basis. Acquisition intangibles and goodwill are qualitatively evaluated to determine if it is more likely than not that the carrying balance is impaired. On at least an annual basis we perform a cash flow, trading multiples, and acquisition multiples valuation to determine if the carrying balance is impaired and to what extent goodwill is impaired. This valuation method requires a significant degree of our judgment. In the event the projected undiscounted net operating cash flows for these intangible assets are less than the carrying value, the asset is recorded at fair value as determined by the valuation model. 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 other liabilities. Adjustments to the allowance are reported in our income statement as a component of provision for credit losses. REVENUE RECOGNITION: Our revenue is comprised primarily of interest income, service charges and fees, gains on the sale of loans and AFS securities, earnings on corporate owned life insurance policies, and other noninterest income. Other noninterest income is typically service and performance driven in nature and comprised primarily of investment and trust advisory fees. We recognize revenue, excluding interest income and other income specifically scoped out, in accordance with ASC 606, Revenue From Contracts with Customers. Revenue is recognized when our performance obligation has been satisfied according to our contractual obligation. For additional information, see “Note 11 – Revenue.” WEALTH MANAGEMENT: Wealth management assets held in a fiduciary or agent capacity are not included in our consolidated balance sheets because the ownership is held by customers. Trust and investment management fees are primarily comprised of fees earned from investment management, trust administration, tax return preparation, and financial planning. FEDERAL INCOME TAXES: Deferred income tax assets and liabilities are determined using the liability (or balance sheet) method. Under this method, the net deferred tax assets or liabilities are determined based on the tax effects of the temporary differences between the book and tax basis on the various balance sheet assets and liabilities and gives current recognition to changes in tax rates and laws. Valuation allowances are established, where necessary, to reduce deferred tax assets to the amount expected to be realized. Income tax expense is the tax payable or refundable for the year plus or minus the change during the year in deferred tax assets and liabilities. We analyze our filing positions in the jurisdictions where we are required to file income tax returns, as well as all open tax years in these jurisdictions. We also treat interest and penalties attributable to income taxes, to the extent they arise, as a component of our noninterest expenses. 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. A reconciliation of basic earnings per common share and diluted earnings per common share for the reported periods is provided in Note 10 – Computation of Earnings Per Common Share. DEFINED BENEFIT PENSION PLAN: We maintain a noncontributory defined benefit pension plan, which was curtailed effective March 1, 2007. The service cost component of the defined benefit pension plan is included in compensation and benefits and is funded consistent with the requirements of federal laws and regulations. All other costs related to the defined benefit pension plan are included in other noninterest expenses. The current benefit obligation is included in other liabilities. Inherent in the determination of defined benefit pension costs are assumptions concerning future events that will affect the amount and timing of required benefit payments under the plan. These assumptions include demographic assumptions such as mortality, a discount rate used to determine the current benefit obligation and a long-term expected rate of return on plan assets. Net periodic benefit cost includes the interest cost based on the assumed discount rate, an expected return on plan assets based on an actuarially derived market-related value of assets, and amortization of unrecognized net actuarial gains or losses. Actuarial gains and losses result from experience different from that assumed and from changes in assumptions (excluding asset gains and losses not yet reflected in market-related value). Amortization of actuarial gains and losses is included as a component of net periodic defined benefit pension cost. For additional information, see “Note 8 – Benefit Plans.” MARKETING COSTS: Marketing costs are expensed as incurred and are included in other noninterest expenses. ACCOUNTING STANDARDS UPDATE: Recently Adopted Accounting Standards ASU No. 2023-07: “Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures” ASU No. 2023-07, issued in November 2023, requires public business entities with a single reportable segment to provide the disclosures required by this standard and the existing segment disclosures in Topic 280 on an interim and annual basis. The ASU updates reportable segment disclosure requirements, primarily through requiring enhanced disclosures about significant segment expenses and information used to assess segment performance. The new authoritative guidance is effective for annual periods beginning after December 15, 2023. We adopted the this standard on a retrospective basis, which did not have a material impact on our consolidated financial statements. Pending Accounting Standards ASU No. 2023-09: “Income Tax (Topic 740): Improvement to Income tax Disclosures" In December 2023, ASU No. 2023-09 was issued to enhance the transparency and decision usefulness of income tax disclosures. The existing disclosure is being enhanced to provide information to help investors, lenders, creditors and all other allocators of capital asses how an entity's operations and related tax risks and tax planning and operational opportunities affect its tax rate and prospects for future cash flows. The new authoritative guidance is effective for annual periods beginning after December 15, 2024 and will not have a significant impact on our operations or financial statement disclosures. ASU No. 2024-03: “Income Statement—Reporting Comprehensive Income—Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses" In November 2024, ASU No. 2024-03 was issued to improve the disclosures about a public business entity’s expenses and address requests from investors for more detailed information about the types of expenses (including purchases of inventory, employee compensation, depreciation, amortization, and depletion) in commonly presented expense captions (such as cost of sales, selling general and administrative expense, and research and development). The new authoritative guidance is effective for annual periods beginning after December 15, 2026, and interim periods within annual reporting periods beginning after December 15, 2027, as clarified in ASU No. 2025-01 issued in January 2025. The new authoritative guidance under ASU No. 2024-03 is not expected to have a significant impact on our operations or financial statement disclosures.
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AFS Securities | AFS Securities The amortized cost and fair value of AFS securities, with gross unrealized gains and losses, are as follows as of December 31:
The amortized cost and fair value of AFS securities by contractual maturity at December 31, 2024 are as follows:
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. A summary of the sales activity of AFS securities during the years ended December 31 is displayed in the following table.
The information in the following tables pertains to AFS securities with gross unrealized losses aggregated by investment category and length of time that individual securities have been in a continuous loss position at December 31:
As of December 31, 2024, 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.
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Loans and ACL | Loans and ACL Loan Composition The following table provides a detailed listing of our loan portfolio at December 31:
We grant commercial, agricultural, residential real estate, and consumer loans to customers primarily in Bay, Clare, Gratiot, Isabella, Mecosta, Midland, Montcalm, and Saginaw counties in Michigan. The ability of 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 is 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 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 December 31:
The following tables summarize the past due and current loans for the entire loan portfolio as of December 31:
Credit Quality Indicators The following tables display commercial and agricultural loans by credit risk ratings and year of origination as of December 31:
We have certain lending policies and procedures in place designed to maximize loan income within an acceptable level of risk. The Board reviews and approves these policies and procedures on a regular basis. A reporting system supplements the review process by providing management and the Board with frequent reports related to loan production, loan quality, and concentration of credit, loan delinquencies, nonperforming loans and potential problem loans. We seek to diversify the loan portfolio as a means of managing risk associated with fluctuations in economic conditions. 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. 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 tables display residential real estate and consumer loans by payment status and year of origination as of December 31:
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 years ended December 31:
We do not modify any loans by forgiving principal or accrued interest. We had committed to advance $43 and $0 in additional funds in connection with modified loans at December 31, 2024 and 2023, respectively, as displayed in the tables above. The following tables summarize the financial effect of the modifications granted to borrowers experiencing financial difficulty for the years ended December 31:
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 within the past 12 months prior to December 31:
We had no loans that defaulted for the years ended December 31, 2024 and 2023 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; •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. A summary of changes in the ACL and the recorded investment in loans by segments are as follows for the years ended December 31:
The following table illustrates the two main components of the ACL as of December 31:
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 December 31:
We have designated loans classified as collateral dependent for which we apply the practical expedient to measure the ACL based on the fair value of the collateral less cost to sell, when the repayment is expected to be provided substantially by the sale or operation of the collateral and the borrower is experiencing financial difficulty. The fair value of the collateral is based on appraisals, which may be adjusted due to their age, and the type, location, and condition of the property or area or general market conditions to reflect the expected change in value between the effective date of the appraisal and the measurement date. Appraisals are updated every one to two years depending on the type of loan and the total exposure of the borrower. Loans evaluated for expected credit losses on an individual basis include $254 in collateral dependent loans.
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Premises and Equipment |
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Premises and Equipment | Premises and Equipment A summary of premises and equipment at December 31 follows:
Depreciation expense amounted to $2,086, $1,978, and $2,071 in 2024, 2023, and 2022, respectively.
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Goodwill and Other Intangible Assets |
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Goodwill and Other Intangible Assets | Goodwill and Other Intangible Assets The carrying amount of goodwill was $48,282 at December 31, 2024 and 2023. Identifiable intangible assets were as follows as of December 31:
Amortization expense associated with identifiable intangible assets was $1, $3, and $15 in 2024, 2023, and 2022, respectively.
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Deposits |
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Deposits | Deposits Scheduled annual maturities of time deposits for each of the next five years, and thereafter, are as follows:
Interest expense on time deposits greater than $250 was $5,540 in 2024, $3,419 in 2023, and $621 in 2022.
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Borrowed Funds |
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Borrowed Funds | Borrowed Funds Short-term borrowings 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 years ended December 31:
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 $67,539 and $67,764 at December 31, 2024 and 2023, 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 at December 31:
We had pledged AFS securities and 1-4 family residential real estate loans in the following amounts at December 31:
AFS securities pledged to repurchase agreements without stated maturity dates consisted of the following at December 31:
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 December 31, 2024, we had the ability to borrow up to an additional $342,130, 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 maturity and weighted average interest rate of FHLB advances as of December 31:
FHLB advances outstanding as of December 31, 2024 were short-term, with maturities within one week after December 31, 2024. Subordinated Notes We have $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 at December 31:
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Benefit Plans |
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Retirement Benefits [Abstract] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Benefit Plans | Benefit Plans 401(k) Plan We have a 401(k) plan in which substantially all employees are eligible to participate. Employees may contribute up to 100% of their compensation subject to certain limits based on federal tax laws. The plan includes a matching safe harbor contribution for all eligible employees equal to 100% of the first 5.0% of an employee's compensation contributed to the Plan during the year. Employees are 100% vested in the safe harbor matching contributions. For 2024, 2023 and 2022, expenses attributable to the plan were $965, $885, and $805, respectively. Defined Benefit Pension Plan We maintain a noncontributory defined benefit pension plan, which was curtailed effective March 1, 2007. As a result of the curtailment, future salary increases are no longer considered (the projected benefit obligation is equal to the accumulated benefit obligation), and plan benefits are based on years of service and the individual employee’s five highest consecutive years of compensation out of the last ten years of service through March 1, 2007. Changes in the projected benefit obligation and plan assets during each year, the funded status of the plan, and the net amount recognized in our consolidated balance sheets using an actuarial measurement date of December 31, are summarized as follows during the years ended December 31:
The funded status of the plan is recorded in our consolidated balance sheets. We adjust the funded status in a prepaid account and the underfunded status in a liability account to reflect the current funded status of the plan. Any gains or losses that arise during the year but are not recognized as components of net periodic benefit cost are recognized as a component of other comprehensive income (loss). The components of net periodic benefit cost are as follows for the years ended December 31:
Settlement losses during 2022 were recognized in connection with lump-sum benefit distributions. Many plan participants elect to receive their retirement benefit payments in the form of lump-sum settlements. Pro rata settlement losses, which can occasionally occur as a result of these lump-sum distributions, are recognized only in years when the total of such distributions exceed the sum of the service and interest expense components of net periodic benefit cost. The components of accumulated other comprehensive income are as follows for the years ended December 31:
The actuarial assumptions used in determining the benefit obligation are as follows for the years ended December 31:
The actuarial weighted average assumptions used in determining the net periodic pension costs are as follows for the years ended December 31:
As a result of the curtailment of the Plan, there is no rate of compensation increase considered in the above assumptions. The expected long-term rate of return is an estimate of anticipated future long-term rates of return on plan assets as measured on a market value basis. Factors considered in arriving at this assumption include: •Historical long-term rates of return for broad asset classes. •Actual past rates of return achieved by the plan. •The general mix of assets held by the plan. •The stated investment policy for the plan. The selected rate of return is net of anticipated investment related expenses. Pension Plan Assets Our overall investment strategy is to moderately grow the portfolio by investing 50% of the portfolio in equity securities and 50% in fixed income securities. This strategy is designed to generate a long-term rate of return of 6.00%. Equity securities primarily consist of the S&P 500 Index with a smaller allocation to the Small Cap and International Index. Fixed income securities are invested in the Bond Market Index. The plan has appropriate assets invested in short-term investments to meet near term benefit payments. The asset mix and the sector weighting of the investments are determined by our benefits committee, which is comprised of members of our management. To manage the plan, we retain a third party investment advisor to conduct consultations. We review the performance of the advisor at least annually. The fair values of our pension plan assets by asset category were as follows as of December 31:
The following is a description of the valuation methodologies used for assets measured at fair value. There have been no changes in the methodologies used at December 31, 2024 and 2023: •Short-term investments: Shares of a money market portfolio valued at amortized cost, which approximates fair value. •Common collective trusts: These investments are public investment securities valued using the NAV provided by a third party investment advisor. The NAV is quoted on a private market that is not active; however, the unit price is based on underlying investments which are traded on an active market. We anticipate contributions to the plan in 2025 to approximate net contribution costs. Estimated future benefit payments are as follows for the next ten years:
Directors Plan Pursuant to the terms of the Directors Plan, our directors are required to invest at least 25% of their board fees in our common stock. These stock investments can be made either through deferred fees or through the purchase of shares through the Dividend Reinvestment Plan. Deferred fees, under the Directors Plan, are converted on a quarterly basis into stock units of our common stock based on the fair value of a share of our common stock as of the relevant valuation date. Stock units credited to a participant’s account are eligible for stock and cash dividends as declared. Dividend Reinvestment Plan shares are purchased pursuant to the Dividend Reinvestment Plan. Distribution of deferred fees from the Directors Plan occurs when the participant retires from the Board of Directors or upon the occurrence of certain other events. The participant is eligible to receive a distribution in the form of shares of our common stock of all of the stock units that are then in his or her account, and any unconverted cash will be converted to and rounded up to whole shares of stock and distributed, as well. The Directors Plan does not allow for cash settlement, and therefore, such share-based payment awards qualify for classification as equity. We may use authorized but unissued shares or purchase shares of common stock on the open market to meet our obligations under the Directors Plan. We maintain the Rabbi Trust to fund the Directors Plan. The Rabbi Trust is an irrevocable grantor trust to which we may contribute assets for the limited purpose of funding a nonqualified deferred compensation plan. Although we may not use the assets of the Rabbi Trust for any purpose other than meeting our obligations under the Directors Plan, the assets of the Rabbi Trust remain subject to the claims of our creditors and are included in the consolidated financial statements. We may contribute cash or common stock to the Rabbi Trust from time to time for the sole purpose of funding the Directors Plan. The Rabbi Trust will use any cash that we contribute to purchase shares of our common stock on the open market. Shares held in the Rabbi Trust are included in the calculation of earnings per share. The components of shares eligible to be issued under the Directors Plan were as follows as of December 31:
Cash Incentive Plans Executive Cash Incentive Plan We provide an executive cash incentive plan, which provides separate potential payouts for Isabella Bank's CEO, President, and CFO based on achievement of personal and corporate goals. The potential payouts under the plan range from 22% to 35% of the employee's annual salary. Expenses related to this plan for 2024, 2023, and 2022 were $103, $53, and $252 respectively. Employee Cash Incentive Plan We provide cash incentive plans to reward employees above and beyond their base salaries when our performance and operating profitability exceed established annual targets. Incentives are also awarded for achievement of personal performance goals. Expenses related to this plan for 2024, 2023 and 2022 were $1,485, $796, and $1,072, respectively. Restricted Stock Plan Under the RSP, an equity based bonus plan, we may 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 such grant agreements contain vesting conditions and clawback provisions. A summary of changes in nonvested restricted stock awards follows for the years ended December 31:
Expenses related to the RSP for 2024, 2023, 2022 were $95, $253, and $147 respectively. As of December 31, 2024, there was $88 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 2.38 years. Other Employee Benefit Plans We maintain nonqualified defined contribution retirement plans to provide supplemental retirement benefits to specified participants. Expenses related to these programs for 2024, 2023 and 2022 were $529, $345, and $251, respectively. Expenses are recognized over the participants’ expected years of service. We maintain a self-funded medical plan under which we are responsible for the first $100 per year of claims made by a covered family. Expenses are accrued based on estimates of the aggregate liability for claims incurred and our experience. Expenses were $2,895 in 2024, $2,281 in 2023 and $3,026 in 2022.
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Capital Ratios and Shreholders' Equity |
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Equity [Abstract] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Equity | Capital Ratios and Shareholders' Equity The Corporation (on a consolidated basis) and the Bank are subject to various regulatory capital requirements administered by the FRB and the FDIC. Failure to meet minimum capital requirements can initiate mandatory and possibly additional discretionary actions by the FRB and the FDIC that, if undertaken, could have a material effect on our financial statements. Under regulatory capital adequacy guidelines and the regulatory framework for prompt corrective action, we must meet specific capital guidelines that include quantitative measures of assets, liabilities, capital, and certain off-balance-sheet items, as calculated under regulatory accounting standards. Our capital amounts and classifications are also subject to qualitative judgments by the FRB and the FDIC about components, risk weightings, and other factors. Prompt corrective action provisions are not applicable to bank holding companies. Quantitative measures established by regulation to ensure capital adequacy require us to maintain minimum amounts and ratios (set forth in the following table) of total capital, tier 1 capital, and common equity tier 1 capital (as defined in the regulations) to risk-weighted assets (as defined) and tier 1 capital to average assets (as defined). As of December 31, 2024 and 2023, we met all capital adequacy requirements. The FRB has established minimum risk-based capital guidelines. Pursuant to these guidelines, a framework has been established that assigns risk weights to each category of on and off-balance-sheet items to arrive at risk adjusted total assets. Regulatory capital is divided by the risk adjusted assets with the resulting ratio compared to the minimum standard to determine whether a corporation has adequate capital. The common equity tier 1 capital ratio has a minimum requirement of 4.50%. The minimum standard for primary, or Tier 1 capital is 6.00% and the minimum standard for total capital is 8.00%. As of December 31, 2024 and 2023, the most recent notifications from the FRB and the FDIC categorized us as well capitalized under the regulatory framework for prompt corrective action. To be categorized as well capitalized, an institution must maintain total risk-based, Tier 1 risk-based, Common Equity Tier 1, and Tier 1 leverage ratios as set forth in the following tables. The minimum requirements presented below include the minimum required capital levels based on the Basel III Capital Rules. Capital requirements to be considered well capitalized are based upon prompt corrective action regulations, as amended to reflect the changes under Basel III Capital Rules. There were no conditions or events since the notifications that we believe have changed our categories. The following tables set forth these requirements and our ratios as of December 31:
(1) "Well-capitalized" minimum Common Equity Tier 1 to Risk-Weighted and Leverage Ratio are not formally defined under applicable regulations for bank holding companies. Total capital includes Tier 1 capital and Tier 2 capital. Tier 2 capital includes a permissible portion of the allowances for credit losses and subordinated debt, net of unamortized issuance costs. There are no significant regulatory constraints placed on our capital. At December 31, 2024, the Bank exceeded all minimum capital requirements. The following table provides a roll-forward of the changes in AOCI by component for the years ended December 31, 2022, 2023, and 2024 (net of tax):
Included in OCI are changes in unrealized gains and losses related to auction rate money market preferred stocks. Auction rate money market preferred stocks, 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 years ended December 31:
The following table details reclassification adjustments and the related affected line items in our consolidated statements of income for the years ended December 31:
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Computation of Earnings Per Common Share |
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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. For further information related to potential common shares that may be issued relate solely to outstanding shares in the Directors Plan and grant awards under the RSP, see "Note 8 – Benefit Plans." Earnings per common share have been computed based on the following for the years ended December 31:
(1) Exclusive of shares held in the Rabbi Trust
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Revenue (Notes) |
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Revenue from Contract with Customer [Abstract] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Revenue from Contract with Customer [Text Block] | Revenue Our revenue is comprised primarily of interest income, service charges and fees, gains on the sale of loans and AFS securities, earnings on corporate owned life insurance policies, and other noninterest income. Other noninterest income is typically service and performance driven in nature and comprised primarily of investment and trust advisory fees. We recognize revenue, excluding interest income, in accordance with ASC 606, Revenue From Contracts with Customers. Revenue is recognized when our performance obligation has been satisfied according to our contractual obligation. We record receivables when revenue is unpaid and collectability is reasonably assured. Accounts receivable balances primarily represent amounts due from customers for which revenue has been recognized. Accounts receivable balances are recorded in the consolidated balance sheets in accrued interest receivable and other assets. For the years ended December 31, 2024, 2023 and 2022, we satisfied our performance obligations pursuant to contracts with customers. As a result, we have not recorded any contract assets or liabilities. We estimate no returns or allowances for the years ended December 31, 2024, 2023 and 2022. Our contracts with customers define our performance obligations with clearly established pricing which did not require us to allocate or disaggregate revenue by performance obligation. A summary of revenue recognized for each major category of contracts with customers, subject to ASC 606, is as follows for the years ended December 31:
A significant portion of our revenue consists of interest income which is not subject to the requirements set forth in ASC 606.
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Federal Income Taxes |
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Income Tax Disclosure [Abstract] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Federal Income Taxes | Federal Income Taxes Components of the consolidated provision for federal income taxes are summarized as follows for the years ended December 31:
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 years ended December 31:
The unrecognized deferred tax benefit recorded during 2023 related to a low income housing tax credit investment. The sale of this investment resulted in a capital loss carryforward that is unlikely to be recognized in the foreseeable future. As such, we did not recognize a deferred tax asset as of December 31, 2024 and 2023 related to our low income housing tax credit investment. Deferred income taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for federal income tax purposes. Significant components of our deferred tax assets and liabilities, measured at the 21% statutory rate, included in other assets on our consolidated balance sheets, are summarized as follows as of December 31:
While we are subject to U.S. federal income tax, we are no longer subject to examination by taxing authorities for years before 2021. There are no material uncertain tax positions requiring recognition in our consolidated financial statements. We do not expect the total amount of unrecognized tax benefits to significantly increase in the next twelve months. We recognize interest and/or penalties related to income tax matters in income tax expense. We do not have any amounts accrued for interest and penalties at December 31, 2024 and 2023 and we are not aware of any claims for such amounts by federal income tax authorities.
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Fair Value |
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Fair Value Disclosures [Abstract] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Fair Value | Fair Value 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. The 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 fair value information about loans measured at fair value on a nonrecurring basis as of December 31:
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 3. The following table lists the quantitative information about OMSR fair value measurement as of December 31:
During the third quarter of 2024, the classification of OMSR was changed from Level 2 to Level 3. We elected to reevaluate our process for testing for impairment, which included a change in the third-party provider for the valuation. Our valuation is generated using a model-based approach that relies upon significant assumptions not observable in the market. As such, the Level 3 classification is most appropriate based on the valuation approach. As a result of the change described above, Level 3 transfers in and Level 2 transfer out totaled $2,483 as of December 31, 2024. There were no other transfers to or from Levels 1, 2, or 3 as of December 31, 2024 or December 31, 2023. 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 December 31:
(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 December 31:
We recorded losses of $1 and $0 through earnings related to fair value changes in OMSR for the years ended December 31, 2024 and 2023. We also recorded losses of $0 and $132 through earnings related to fair value changes in foreclosed assets for the years ended December 31, 2024 and 2023. We had no other assets or liabilities recorded at fair value with changes in fair value recognized through earnings, on a recurring basis or nonrecurring basis, as of December 31, 2024 and 2023.
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Off-Balance-Sheet Activities |
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Commitments and Contingencies Disclosure [Abstract] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Off-Balance-Sheet Activities | Off-Balance-Sheet Activities, Commitments and Other Matters Credit-Related Financial Instruments We are party to credit related financial instruments with off-balance-sheet risk. These financial instruments are entered into in the normal course of business to meet the financing needs of our customers. These financial instruments involve, to varying degrees, elements of credit and IRR in excess of the amounts recognized in the consolidated balance sheets. The contractual or notional amounts of these instruments reflect the extent of involvement we have in a particular class of financial instrument. The following table summarizes our credit related financial instruments with off-balance-sheet risk as of December 31:
Unfunded commitments under lines of credit are commitments for possible future extensions of credit to existing customers. These commitments may expire without being drawn upon and do not necessarily represent future cash requirements. Advances to mortgage brokers are also included in unfunded commitments under lines of credit. The unfunded commitment amount is the difference between our outstanding balances and maximum outstanding aggregate amount. Commitments to originate new loans are agreements to lend to a customer as long as there is no violation of any condition established in the contract. Commitments generally have fixed expiration dates or other termination clauses and may require payment of a fee. The amount of collateral obtained, if it is deemed necessary, is based on management's credit evaluation of the customer. Commitments to grant loans include residential mortgage loans that may be committed to be sold to the secondary market. Commercial and standby letters of credit are conditional commitments we issued to guarantee the performance of a customer to a third party. Those guarantees are primarily issued to support private borrowing arrangements, including commercial paper, bond financing, and similar transactions. These commitments to extend credit and letters of credit generally mature within one year. The credit risk involved in these transactions is essentially the same as that involved in extending loans to customers. We evaluate each customer’s credit worthiness on a case-by-case basis. The amount of collateral obtained, if deemed necessary upon the extension of credit, is based on our credit evaluation of the borrower. While we consider standby letters of credit to be guarantees, the amount of the liability related to such guarantees on the commitment date is not significant and a liability related to such guarantees is not recorded on the consolidated balance sheets. Our exposure to credit-related loss in the event of nonperformance by the counter parties to the financial instruments for commitments to extend credit and standby letters of credit could be up to the contractual notional amount of those instruments. We use the same credit policies as we do for extending loans to customers. No significant losses are anticipated as a result of these commitments. Derivative Loan Commitments Mortgage loan commitments are referred to as derivative loan commitments if the loan that will result from exercise of the commitment will be held for sale upon funding. We enter into commitments to fund residential mortgage loans at specific times in the future, with the intention that these loans will subsequently be sold in the secondary market. A mortgage loan commitment binds us to lend funds to a potential borrower at a specified interest rate within a specified period of time, generally up to 60 days after inception of the rate lock. Outstanding derivative loan commitments expose us to the risk that the price of the loans arising from the exercise of the loan commitment might decline from the inception of the rate lock to funding of the loan due to increases in mortgage interest rates. If interest rates increase, the value of these loan commitments decreases. Conversely, if interest rates decrease, the value of these loan commitments increase. There were no undesignated interest rate lock commitments at December 31, 2024 and 2023. Forward Loan Sale Commitments To protect against the price risk inherent in derivative loan commitments, we utilize both “mandatory delivery” and “best efforts” forward loan sale commitments to mitigate the risk of potential decreases in the values of loan that would result from the exercise of the derivative loan commitments. With a “mandatory delivery” contract, we commit to deliver a certain principal amount of mortgage loans to an investor at a specified price on or before a specified date. If we fail to deliver the amount of mortgages necessary to fulfill the commitment by the specified date, we are obligated to pay a “pair-off” fee, based on then current market prices, to the investor to compensate the investor for the shortfall. With a “best efforts” contract, we commit to deliver an individual mortgage loan of a specified principal amount and quality to an investor if the loan to the underlying borrower closes. Generally, the price the investor will pay the seller for an individual loan is specified prior to the loan being funded (e.g. on the same day the lender commits to lend funds to a potential borrower). We expect that these forward loan sale commitments will experience changes in fair value opposite to the change in fair value of derivative loan commitments. There were undesignated forward loan sale commitments of $242 and $0 at December 31, 2024 and 2023, respectively. The fair value of these forward loan sale commitments was $247 and $0 at December 31, 2024 and 2023, respectively. The fair values of the rate lock loan commitments related to the origination of mortgage loans that will be held for sale and the forward loan sale commitments are deemed insignificant by management and, accordingly, are not recorded in our consolidated financial statements. ACL - Off-Balance-Sheet Credit Commitments In connection with the commitments for credit-related financial instruments discussed above, we established an allowance for credit losses related to this off-balance-sheet credit exposure. 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 was $512 and $315 at December 31, 2024 and 2023, and is reported as a component of other liabilities. Adjustments to the allowance are reported in our income statement as a component of provision for credit losses. Other Matters Correspondent banks may require us to maintain minimum cash reserve balances. The reserve balances related to correspondent banks amounted to $450 and $250 for the years ended December 31, 2024 and 2023. Banking regulations limit the transfer of assets in the form of dividends, loans, or advances from the Bank to the Corporation. At December 31, 2024, substantially all of the Bank’s assets were restricted from transfer to the Corporation in the form of loans or advances. Bank dividends are the principal source of funds for the Corporation. Payment of dividends without regulatory approval is limited to the current year’s retained net income plus retained net income for the preceding two years, less any required transfers to common stock. At January 1, 2025, the amount available to the Corporation for dividends from the Bank, without regulatory approval, was approximately $3,700.
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Related Party Transactions |
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Related Party Transactions | Related Party Transactions In the ordinary course of business, we grant loans to principal officers and directors and their affiliates (including their families and companies in which they have 10% or more ownership). Annual activity consisted of the following for the years ended December 31:
Total deposits of these principal officers and directors and their affiliates amounted to $4,024 and $7,735 at December 31, 2024 and 2023, respectively. From time to time, we make charitable donations to The Isabella Bank Foundation (the “Foundation”), which is a non-controlled nonprofit organization formed for the purpose of distributing charitable donations to recipient organizations generally located in the communities we serve. Our donations are recognized as expense when paid to the Foundation. The assets and transactions of the Foundation are not included in our consolidated financial statements. Assets of the Foundation include cash and cash equivalents, certificates of deposit, and shares of Isabella Bank Corporation common stock. The Foundation owned 20,000 shares of our common stock as of December 31, 2024 and 2023. Such shares are included in the computation of dividends and earnings per share. The following table displays total assets of, and our donations to, the Foundation as of, and for the years ended December 31:
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Parent Company Only Financial Information |
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Condensed Financial Information Disclosure [Abstract] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Parent Company Only Financial Information | Parent Company Only Financial Information Condensed Balance Sheets
Condensed Statements of Income
Condensed Statements of Cash Flows
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Pay vs Performance Disclosure - USD ($) $ in Thousands |
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Dec. 31, 2024 |
Dec. 31, 2023 |
Dec. 31, 2022 |
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Pay vs Performance Disclosure | |||
Net Incomet | $ 13,889 | $ 18,167 | $ 22,238 |
Insider Trading Arrangements |
12 Months Ended |
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Dec. 31, 2024 | |
Trading Arrangements, by Individual | |
Rule 10b5-1 Arrangement Adopted | false |
Non-Rule 10b5-1 Arrangement Adopted | false |
Rule 10b5-1 Arrangement Terminated | false |
Non-Rule 10b5-1 Arrangement Terminated | false |
Basis of Presentation (Policies) |
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Accounting Policies [Abstract] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Consolidation | 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.
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Segment Reporting Disclosure [Text Block] | OPERATING SEGMENTS: Segment information is prepared on the same basis that our CEO, who is our Chief Operating Decision Maker (“CODM”), manages our segments, evaluates financial results, and makes key operating decisions. While the CODM monitors the revenue streams of our various products and services, operations are managed, and financial performance is evaluated on a corporate-wide basis. Operating segments are aggregated into one as operating results for all segments are similar. Accordingly, all of the banking related operations are considered by management to be aggregated in one reportable operating segment. The segment is also distinguished by the level of information provided to the CODM, who uses such information to review performance of various components of the business, which are then aggregated if operating performance, products and services, and geographical regions are similar. The CODM will evaluate the financial performance of our business components by evaluating revenue streams, significant expenses, and budget to actual results in assessing our reportable segment and in the determination of allocating resources. Further, the CODM uses revenue streams to evaluate product pricing and significant expenses to assess performance and evaluate return on assets. Consolidated net income is used to benchmark results against our competitors. Benchmarking and the monitoring of budget to actual results are used in assessment performance and in establishing compensation. Revenue from banking operations consists primarily of loan and investment interest, deposit related fees, and wealth fees. Interest expense, provision for credit losses, compensation, and occupancy and equipment costs provide the significant expenses in our banking operations. All operations are domestic.
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Reclassifications | RECLASSIFICATIONS: Certain amounts reported in the 2023 and 2022 consolidated financial statements have been reclassified to conform with the 2024 presentation.
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Use of Estimates | 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.
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Subsequent Events, Policy [Policy Text Block] | SUBSEQUENT EVENTS: We evaluated subsequent events after December 31, 2024 through the date our consolidated financial statements were issued for potential recognition and disclosure. No subsequent events require financial statement recognition or disclosure between December 31, 2024 and the date our consolidated financial statements were issued.
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Fair Value Measurement | FAIR VALUE MEASUREMENTS: Fair value refers to the price that would be received to sell an asset or paid to transfer a liability (an exit price) in an orderly transaction between market participants in the market in which the reporting entity transacts such sales or transfers based on the assumptions market participants would use when pricing an asset or liability. Assumptions are developed based on prioritizing information within a fair value hierarchy that gives the highest priority to quoted prices in active markets and the lowest priority to unobservable data, such as the reporting entity’s own data. We may choose to measure eligible items at fair value at specified election dates. For assets and liabilities recorded at fair value, it is our policy to maximize the use of observable inputs and minimize the use of unobservable inputs when developing fair value measurements for those financial instruments for which there is an active market. In cases where the market for a financial asset or liability is not active, we include appropriate risk adjustments that market participants would make for nonperformance and liquidity risks when developing fair value measurements. Fair value measurements for assets and liabilities for which limited or no observable market data exists are accordingly based primarily upon estimates, are often calculated based on the economic and competitive environment, the characteristics of the asset or liability and other factors. Therefore, the results cannot be determined with precision and may not be realized in an actual sale or immediate settlement of the asset or liability. Additionally, there may be inherent weaknesses in any calculation technique, and changes in the underlying assumptions used, including discount rates and estimates of future cash flows, could significantly affect the results of current or future values. We utilize fair value measurements to record fair value adjustments to certain assets and liabilities and to determine fair value disclosures. Investment securities AFS are recorded at fair value on a recurring basis. Additionally, from time to time, we may be required to record other assets and liabilities at fair value on a nonrecurring basis, such as mortgage loans AFS, collateral dependent loans, foreclosed assets, OMSR, goodwill, and certain other assets and liabilities. These nonrecurring fair value adjustments typically involve the application of lower of cost or market accounting or write downs of individual assets. Fair Value Hierarchy 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:
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. For further discussion of fair value considerations, refer to “Note 13 – Fair Value.” 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.
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SIGNIFICANT GROUP CONCENTRATIONS OF CREDIT RISK | SIGNIFICANT GROUP CONCENTRATIONS OF CREDIT RISK: Most of our activities are conducted with customers located within the central Michigan area. A significant amount of our outstanding loans are secured by commercial and residential real estate. Other than these types of loans, there is no significant concentration to any other industry or any one customer.
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CASH AND CASH EQUIVALENTS | CASH AND CASH EQUIVALENTS: For purposes of the consolidated statements of cash flows, cash and cash equivalents include cash and balances due from banks, federal funds sold, and other deposit accounts. Generally, federal funds sold are for a one day period. We maintain deposit accounts in various financial institutions which generally exceed federally insured limits or are not insured. We do not believe we are exposed to any significant interest, credit or other financial risk as a result of these deposits.
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Available-for-sale Securities | 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. Accrued interest receivable on AFS securities was $1,701 and $2,247 at December 31, 2024, and 2023, which is included in other assets. 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. As of December 31, 2024,
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LOANS | LOANS: Loans held for investment are reported at amortized cost. Amortized cost is the principal balance outstanding net of the unamortized balance of deferred fees and costs and any unamortized premium or discount on loan purchases or acquired. 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.
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Loans and Leases Receivable, Nonperforming Loan and Lease, Policy | NONPERFORMING LOANS: 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.
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Credit Loss, Financial Instrument | ACL - LOANS: 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. Accrued interest receivable on loans was $6,384 and $5,920 at December 31, 2024, and 2023, which is included in other assets. 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. For large groups of smaller-balance, homogeneous loans, we may collectively evaluate these loans for measurement of an allowance.
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LOANS HELD FOR SALE | LOANS HELD FOR SALE: Mortgage loans held for sale on the secondary market are carried at the lower of cost or fair value as determined by aggregating outstanding commitments from investors or current investor yield requirements. Net unrealized losses, if any, would be recognized as a component of other noninterest expenses. Mortgage loans held for sale are sold with the mortgage servicing rights retained by us. Gains or losses on sales of mortgage loans are recognized based on the difference between the selling price and the carrying value of the related mortgage loans sold.
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TRANSFERS OF FINANCIAL ASSETS | TRANSFERS OF FINANCIAL ASSETS: Transfers of financial assets, including mortgage loans and participation loans, are accounted for as sales when control over the assets has been surrendered. Control over transferred assets is determined to be surrendered when 1) the assets have been legally isolated from us, 2) the transferee obtains the right (free of conditions that constrain it from taking advantage of the right) to pledge or exchange the transferred assets, and 3) we do not maintain effective control over the transferred assets through an agreement to repurchase them before their maturity. Other than servicing, we have no substantive continuing involvement related to these loans.
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SERVICING | CAPITALIZED MORTGAGE SERVICING RIGHTS: Servicing assets are recognized as separate assets when rights are acquired through purchase or through sale of financial assets. We have no purchased servicing rights. For sales of mortgage loans, a portion of the cost of originating the loan is allocated to the servicing right based on relative fair value. Fair value is based on market prices for comparable mortgage servicing contracts, when available, or alternatively, is based on a valuation model that calculates the present value of estimated future net servicing income. The valuation model incorporates assumptions that market participants would use in estimating future net servicing income, such as the cost to service, the discount rate, the custodial earnings rate, an inflation rate, ancillary income, prepayment speeds and default rates and losses. Servicing assets are evaluated for impairment based upon the fair value of the rights as compared to amortized cost. Impairment is determined by stratifying rights into tranches based on predominant risk characteristics, such as interest rate, loan type, and investor type. Impairment is recognized through a valuation allowance for an individual tranche, to the extent that fair value is less than the capitalized amount for the tranche. If we later determine that all or a portion of the impairment no longer exists for a particular tranche, a reduction of the valuation allowance may be recorded as an increase to income. Capitalized servicing rights are reported in other assets and are amortized into noninterest income in proportion to, and over the period of, the estimated future net servicing income of the underlying financial assets. The unpaid principal balance of mortgages serviced for others was $231,143 and $248,756 with capitalized servicing rights of $2,185 and $2,422 at December 31, 2024 and 2023, respectively. Servicing fee income is recorded for fees earned for servicing loans for others. The fees are based on a contractual percentage of the outstanding principal or a fixed amount per loan and are recorded as income when earned. We recorded servicing fee revenue of $588, $630, and $669 related to residential mortgage loans serviced for others during 2024, 2023, and 2022, respectively, which is included in service charges and fees.
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FORECLOSED ASSETS | FORECLOSED ASSETS: Assets acquired through, or in lieu of, loan foreclosure are held for sale and are initially recorded at the lower of our carrying amount or fair value less estimated selling costs at the date of transfer, establishing a new cost basis. Any write downs based on the asset’s fair value at the date of acquisition are charged to the ACL. After foreclosure, property held for sale is carried at the lower of the new cost basis or fair value less costs to sell. Impairment losses on property to be held and used are measured at the amount by which the carrying amount of property exceeds its fair value. Costs relating to holding these assets are expensed as incurred. We periodically perform valuations and any subsequent write downs are recorded as a charge to operations, if necessary, to reduce the carrying value of a property to the lower of our carrying amount or fair value less costs to sell. Foreclosed assets of $544 and $406 as of December 31, 2024 and 2023, respectively, are included in other assets.
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PREMISES AND EQUIPMENT | PREMISES AND EQUIPMENT: Land is carried at cost. Buildings and equipment are carried at cost, less accumulated depreciation which is computed principally by the straight-line method based upon the estimated useful lives of the related assets, which range from 3 to 40 years. Major improvements are capitalized and appropriately amortized based upon the useful lives of the related assets or the expected terms of the leases, if shorter, using the straight-line method. Maintenance, repairs and minor alterations are charged to current operations as expenditures occur. We annually review these assets to determine whether carrying values have been impaired.
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EQUITY SECURITIES WITHOUT READILY DETERMINABLE FAIR VALUES | EQUITY SECURITIES WITHOUT READILY DETERMINABLE FAIR VALUES: We hold equity securities without readily determinable fair values which include our holdings of FHLB stock and FRB stock. Equity securities without readily determinable fair values, with the exception of FHLB stock, are included in other assets. Equity securities without readily determinable fair values consist of the following holdings as of December 31:
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EQUITY COMPENSATION PLAN | EQUITY COMPENSATION PLANS: At December 31, 2024, the Directors Plan had 101,493 shares eligible to be issued to participants, for which the Rabbi Trust held 142,535 shares. We had 154,119 shares to be issued at December 31, 2023, with 150,581 shares held in the Rabbi Trust. Under the RSP, compensation expense for nonvested stock awards is based on the fair value of the award on the measurement date. The fair value of nonvested stock awards is based on the date of the grant and is recognized over the requisite service period. The impact of forfeitures of share-based payment awards on compensation expense is recognized as forfeitures occur. Compensation costs relating to share-based payment transactions are recognized as the services are rendered, with the cost measured based on the fair value of the equity or liability instruments issued on the grant date (see “Note 8 – Benefit Plans”).
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CORPORATE OWNED LIFE INSURANCE | BANK OWNED LIFE INSURANCE: We have purchased life insurance policies on key members of management, partially for the purpose of funding certain post-retirement benefits. In the event of death of one of these individuals, we would receive a specified cash payment equal to the face value of the policy. Such policies are recorded at their cash surrender value, or the amount that can be realized on the balance sheet date. Increases in cash surrender value in excess of single premiums paid are reported as earnings on BOLI policies. Of the purchased life insurance policies, we hold post retirement benefits with a present value estimated to be $2,687 and $2,515 as of December 31, 2024 and 2023, respectively, which is included in other liabilities. The expenses associated with these policies totaled $172, $173, and $61 for 2024, 2023, and 2022, respectively, which are included in compensation and benefits expense and other noninterest expenses.
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ACQUISITION INTANGIBLES AND GOODWILL | ACQUISITION INTANGIBLES AND GOODWILL: We previously acquired branch facilities and related deposits in business combinations accounted for as a purchase. The acquisitions included amounts related to the valuation of customer deposit relationships (core deposit intangibles). Core deposit intangibles arising from acquisitions are included in goodwill and other intangible assets are being amortized over their estimated lives and evaluated for potential impairment on at least an annual basis. Goodwill, which represents the excess of the purchase price over identifiable assets, is not amortized but is evaluated for impairment on at least an annual basis. Acquisition intangibles and goodwill are qualitatively evaluated to determine if it is more likely than not that the carrying balance is impaired. On at least an annual basis we perform a cash flow, trading multiples, and acquisition multiples valuation to determine if the carrying balance is impaired and to what extent goodwill is impaired. This valuation method requires a significant degree of our judgment. In the event the projected undiscounted net operating cash flows for these intangible assets are less than the carrying value, the asset is recorded at fair value as determined by the valuation model.
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OFF BALANCE SHEET CREDIT RELATED FINANCIAL INSTRUMENTS | 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 other liabilities. Adjustments to the allowance are reported in our income statement as a component of provision for credit losses.
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Revenue Recognition, Policy [Policy Text Block] | REVENUE RECOGNITION: Our revenue is comprised primarily of interest income, service charges and fees, gains on the sale of loans and AFS securities, earnings on corporate owned life insurance policies, and other noninterest income. Other noninterest income is typically service and performance driven in nature and comprised primarily of investment and trust advisory fees. We recognize revenue, excluding interest income and other income specifically scoped out, in accordance with ASC 606, Revenue From Contracts with Customers. Revenue is recognized when our performance obligation has been satisfied according to our contractual obligation. For additional information, see “Note 11 – Revenue.”
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FEDERAL INCOME TAXES | FEDERAL INCOME TAXES: Deferred income tax assets and liabilities are determined using the liability (or balance sheet) method. Under this method, the net deferred tax assets or liabilities are determined based on the tax effects of the temporary differences between the book and tax basis on the various balance sheet assets and liabilities and gives current recognition to changes in tax rates and laws. Valuation allowances are established, where necessary, to reduce deferred tax assets to the amount expected to be realized. Income tax expense is the tax payable or refundable for the year plus or minus the change during the year in deferred tax assets and liabilities. We analyze our filing positions in the jurisdictions where we are required to file income tax returns, as well as all open tax years in these jurisdictions. We also treat interest and penalties attributable to income taxes, to the extent they arise, as a component of our noninterest expenses.
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Earnings Per Share | 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. A reconciliation of basic earnings per common share and diluted earnings per common share for the reported periods is provided in Note 10 – Computation of Earnings Per Common Share.
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DEFINED BENEFIT PENSION PLAN | DEFINED BENEFIT PENSION PLAN: We maintain a noncontributory defined benefit pension plan, which was curtailed effective March 1, 2007. The service cost component of the defined benefit pension plan is included in compensation and benefits and is funded consistent with the requirements of federal laws and regulations. All other costs related to the defined benefit pension plan are included in other noninterest expenses. The current benefit obligation is included in other liabilities. Inherent in the determination of defined benefit pension costs are assumptions concerning future events that will affect the amount and timing of required benefit payments under the plan. These assumptions include demographic assumptions such as mortality, a discount rate used to determine the current benefit obligation and a long-term expected rate of return on plan assets. Net periodic benefit cost includes the interest cost based on the assumed discount rate, an expected return on plan assets based on an actuarially derived market-related value of assets, and amortization of unrecognized net actuarial gains or losses. Actuarial gains and losses result from experience different from that assumed and from changes in assumptions (excluding asset gains and losses not yet reflected in market-related value). Amortization of actuarial gains and losses is included as a component of net periodic defined benefit pension cost. For additional information, see “Note 8 – Benefit Plans.” We maintain a noncontributory defined benefit pension plan, which was curtailed effective March 1, 2007. As a result of the curtailment, future salary increases are no longer considered (the projected benefit obligation is equal to the accumulated benefit obligation), and plan benefits are based on years of service and the individual employee’s five highest consecutive years of compensation out of the last ten years of service through March 1, 2007.
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MARKETING COSTS | MARKETING COSTS: Marketing costs are expensed as incurred and are included in other noninterest expenses.
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New Accounting Pronouncements, Policy | ACCOUNTING STANDARDS UPDATE: Recently Adopted Accounting Standards ASU No. 2023-07: “Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures” ASU No. 2023-07, issued in November 2023, requires public business entities with a single reportable segment to provide the disclosures required by this standard and the existing segment disclosures in Topic 280 on an interim and annual basis. The ASU updates reportable segment disclosure requirements, primarily through requiring enhanced disclosures about significant segment expenses and information used to assess segment performance. The new authoritative guidance is effective for annual periods beginning after December 15, 2023. We adopted the this standard on a retrospective basis, which did not have a material impact on our consolidated financial statements. Pending Accounting Standards ASU No. 2023-09: “Income Tax (Topic 740): Improvement to Income tax Disclosures" In December 2023, ASU No. 2023-09 was issued to enhance the transparency and decision usefulness of income tax disclosures. The existing disclosure is being enhanced to provide information to help investors, lenders, creditors and all other allocators of capital asses how an entity's operations and related tax risks and tax planning and operational opportunities affect its tax rate and prospects for future cash flows. The new authoritative guidance is effective for annual periods beginning after December 15, 2024 and will not have a significant impact on our operations or financial statement disclosures. ASU No. 2024-03: “Income Statement—Reporting Comprehensive Income—Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses" In November 2024, ASU No. 2024-03 was issued to improve the disclosures about a public business entity’s expenses and address requests from investors for more detailed information about the types of expenses (including purchases of inventory, employee compensation, depreciation, amortization, and depletion) in commonly presented expense captions (such as cost of sales, selling general and administrative expense, and research and development). The new authoritative guidance is effective for annual periods beginning after December 15, 2026, and interim periods within annual reporting periods beginning after December 15, 2027, as clarified in ASU No. 2025-01 issued in January 2025. The new authoritative guidance under ASU No. 2024-03 is not expected to have a significant impact on our operations or financial statement disclosures.
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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.
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Allowance for Credit Losses - Loans | 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; •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.
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Receivables, Loans, Notes Receivable, and Others (Policies) |
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Dec. 31, 2024 | |
Receivables [Abstract] | |
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.
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Allowance for Credit Losses - Loans | 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; •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.
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Fair Value Fair Value Measurement, Policy (Policies) |
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Fair Value Measurement, Policy [Policy Text Block] | FAIR VALUE MEASUREMENTS: Fair value refers to the price that would be received to sell an asset or paid to transfer a liability (an exit price) in an orderly transaction between market participants in the market in which the reporting entity transacts such sales or transfers based on the assumptions market participants would use when pricing an asset or liability. Assumptions are developed based on prioritizing information within a fair value hierarchy that gives the highest priority to quoted prices in active markets and the lowest priority to unobservable data, such as the reporting entity’s own data. We may choose to measure eligible items at fair value at specified election dates. For assets and liabilities recorded at fair value, it is our policy to maximize the use of observable inputs and minimize the use of unobservable inputs when developing fair value measurements for those financial instruments for which there is an active market. In cases where the market for a financial asset or liability is not active, we include appropriate risk adjustments that market participants would make for nonperformance and liquidity risks when developing fair value measurements. Fair value measurements for assets and liabilities for which limited or no observable market data exists are accordingly based primarily upon estimates, are often calculated based on the economic and competitive environment, the characteristics of the asset or liability and other factors. Therefore, the results cannot be determined with precision and may not be realized in an actual sale or immediate settlement of the asset or liability. Additionally, there may be inherent weaknesses in any calculation technique, and changes in the underlying assumptions used, including discount rates and estimates of future cash flows, could significantly affect the results of current or future values. We utilize fair value measurements to record fair value adjustments to certain assets and liabilities and to determine fair value disclosures. Investment securities AFS are recorded at fair value on a recurring basis. Additionally, from time to time, we may be required to record other assets and liabilities at fair value on a nonrecurring basis, such as mortgage loans AFS, collateral dependent loans, foreclosed assets, OMSR, goodwill, and certain other assets and liabilities. These nonrecurring fair value adjustments typically involve the application of lower of cost or market accounting or write downs of individual assets. Fair Value Hierarchy 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:
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. For further discussion of fair value considerations, refer to “Note 13 – Fair Value.” 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.
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Organization, Consolidation and Presentation of Financial Statements (Tables) |
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Schedule of equity method and other investments | Equity securities without readily determinable fair values consist of the following holdings as of December 31:
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AFS Securities (Tables) |
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Dec. 31, 2024 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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 as of December 31:
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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 December 31, 2024 are as follows:
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Summary of the activity related to sales of available-for-sale securities | A summary of the sales activity of AFS securities during the years ended December 31 is displayed in the following table.
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Debt Securities, Available-for-sale, Unrealized Loss Position, Fair Value | The information in the following tables pertains to AFS securities with gross unrealized losses aggregated by investment category and length of time that individual securities have been in a continuous loss position at December 31:
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Loans and ACL (Tables) |
12 Months Ended | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Dec. 31, 2024 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Receivables [Abstract] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Loan Composition | The following table provides a detailed listing of our loan portfolio at December 31:
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Nonaccrual Loans with No ACL | The following table summarizes nonaccrual loan data by class of loans as of December 31:
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Summary of past due loans | The following tables summarize the past due and current loans for the entire loan portfolio as of December 31:
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Credit quality indicators by year of origination | The following tables display commercial and agricultural loans by credit risk ratings and year of origination as of December 31:
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Schedule of Residential Real Estate and Consumer Loan Segments by Year of Origination | The following tables display residential real estate and consumer loans by payment status and year of origination as of December 31:
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Financing Receivables Modified [Table Text Block] | The following is a summary of the amortized cost basis of loan modifications granted to borrowers experiencing financial difficulty for the years ended December 31:
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Effects of Loan Modifications for Borrowers Experiencing Financial Difficulty | The following tables summarize the financial effect of the modifications granted to borrowers experiencing financial difficulty for the years ended December 31:
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Financing Receivable, Modified, Past Due | The following tables summarize the performance of such loans that were modified within the past 12 months prior to December 31:
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Allowance for Credit Losses | A summary of changes in the ACL and the recorded investment in loans by segments are as follows for the years ended December 31:
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Financing Receivable, Allowance for Credit Loss, Allocation [Table Text Block] | The following table illustrates the two main components of the ACL as of December 31:
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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 December 31:
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Premises and Equipment (Tables) |
12 Months Ended | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Dec. 31, 2024 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Property, Plant and Equipment [Abstract] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Summary of premises and equipment | A summary of premises and equipment at December 31 follows:
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Goodwill and Other Intangible Assets (Tables) |
12 Months Ended | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Dec. 31, 2024 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Goodwill and Intangible Assets Disclosure [Abstract] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Summary of identifiable intangible assets | Identifiable intangible assets were as follows as of December 31:
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Deposits (Tables) |
12 Months Ended | ||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Dec. 31, 2024 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||
Deposits [Abstract] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||
Scheduled maturities of time deposits | Scheduled annual maturities of time deposits for each of the next five years, and thereafter, are as follows:
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Borrowed Funds (Tables) |
12 Months Ended | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Dec. 31, 2024 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt Disclosure [Abstract] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Summary of short term borrowings | A summary of borrowed funds without stated maturity dates was as follows for the years ended December 31:
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 $67,539 and $67,764 at December 31, 2024 and 2023, 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 at December 31:
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Summary of pledged financial instruments | We had pledged AFS securities and 1-4 family residential real estate loans in the following amounts at December 31:
AFS securities pledged to repurchase agreements without stated maturity dates consisted of the following at December 31:
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Federal home loan bank, advances | The following table lists the maturity and weighted average interest rate of FHLB advances as of December 31:
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Schedule of Subordinated Borrowing | The following table summarizes our outstanding notes at December 31:
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Benefit Plans (Tables) |
12 Months Ended | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Dec. 31, 2024 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Retirement Benefits [Abstract] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Changes in the projected benefit obligation, plan assets and Accrued pension benefit costs | Changes in the projected benefit obligation and plan assets during each year, the funded status of the plan, and the net amount recognized in our consolidated balance sheets using an actuarial measurement date of December 31, are summarized as follows during the years ended December 31:
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Components of net periodic benefit cost | The components of net periodic benefit cost are as follows for the years ended December 31:
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Schedule of Defined Benefit Plan Amounts Recognized in Other Comprehensive Income (Loss) | The components of accumulated other comprehensive income are as follows for the years ended December 31:
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Actuarial assumptions used | The actuarial assumptions used in determining the benefit obligation are as follows for the years ended December 31:
The actuarial weighted average assumptions used in determining the net periodic pension costs are as follows for the years ended December 31:
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Fair values of the Corporations pension plan assets by asset category | The fair values of our pension plan assets by asset category were as follows as of December 31:
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Summary of Estimated future benefit payments | Estimated future benefit payments are as follows for the next ten years:
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Components of shares eligible to be issued under the Directors Plan | The components of shares eligible to be issued under the Directors Plan were as follows as of December 31:
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Changes in Nonvested Restricted Stock Awards | A summary of changes in nonvested restricted stock awards follows for the years ended December 31:
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Capital Ratios and Shareholders' Equity (Tables) |
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Equity [Abstract] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Summary of compliance with regulatory capital requirements | The following tables set forth these requirements and our ratios as of December 31:
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Summary of the components of accumulated other comprehensive income | The following table provides a roll-forward of the changes in AOCI by component for the years ended December 31, 2022, 2023, and 2024 (net of tax):
A summary of the components of unrealized gains on AFS securities included in OCI follows for the years ended December 31:
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Reclassification out of Accumulated Other Comprehensive Income [Table Text Block] | The following table details reclassification adjustments and the related affected line items in our consolidated statements of income for the years ended December 31:
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Computation of Earnings Per Common Share (Tables) |
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Dec. 31, 2024 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Earnings Per Share [Abstract] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Computation of earnings per common share | Earnings per common share have been computed based on the following for the years ended December 31:
(1) Exclusive of shares held in the Rabbi Trust
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Revenue (Tables) |
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Dec. 31, 2024 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Revenue from Contract with Customer [Abstract] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Disaggregation of Revenue [Table Text Block] | A summary of revenue recognized for each major category of contracts with customers, subject to ASC 606, is as follows for the years ended December 31:
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Federal Income Taxes (Tables) |
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Income Tax Disclosure [Abstract] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Components of the consolidated provision for federal income taxes | Components of the consolidated provision for federal income taxes are summarized as follows for the years ended December 31:
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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 years ended December 31:
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Summary of deferred tax assets and liabilities | Significant components of our deferred tax assets and liabilities, measured at the 21% statutory rate, included in other assets on our consolidated balance sheets, are summarized as follows as of December 31:
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Fair Value (Tables) |
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Dec. 31, 2024 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Fair Value Disclosures [Abstract] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Quantitative information about assets measured utilizing Level 3 fair value measurement | The following tables list the quantitative fair value information about loans measured at fair value on a nonrecurring basis as of December 31:
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Fair Value Measurements, Nonrecurring | The following table lists the quantitative information about OMSR fair value measurement as of December 31:
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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 December 31:
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Assets and liabilities measured at fair value | The table below presents the recorded amount of assets and liabilities measured at fair value on December 31:
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Off-Balance-Sheet Activities (Tables) |
12 Months Ended | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Dec. 31, 2024 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Commitments and Contingencies Disclosure [Abstract] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Notional amount of financial instrument | The following table summarizes our credit related financial instruments with off-balance-sheet risk as of December 31:
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Related Party Transactions (Tables) |
12 Months Ended | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Dec. 31, 2024 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Related Party Transactions [Abstract] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Schedule of related party transactions | Annual activity consisted of the following for the years ended December 31:
The following table displays total assets of, and our donations to, the Foundation as of, and for the years ended December 31:
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Parent Company Only Financial Information (Tables) |
12 Months Ended | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Dec. 31, 2024 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Condensed Financial Information Disclosure [Abstract] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Interim Condensed Balance Sheets | Condensed Balance Sheets
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Interim Condensed Statements of Income | Condensed Statements of Income
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Interim Condensed Statements of Cash Flows | Condensed Statements of Cash Flows
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Basis of Presentation (Details) - USD ($) $ in Thousands |
Dec. 31, 2024 |
Dec. 31, 2023 |
---|---|---|
Accounting Policies [Abstract] | ||
FHLB Stock | $ 12,762 | $ 12,762 |
FRB Stock | 2,400 | 2,400 |
Other | 686 | 686 |
Total | $ 15,848 | $ 15,848 |
Nature of Operations and Summary of Significant Accounting Policies (Narrative) (Details) $ in Thousands |
12 Months Ended | ||
---|---|---|---|
Dec. 31, 2024
USD ($)
Location
shares
|
Dec. 31, 2023
USD ($)
shares
|
Dec. 31, 2022
USD ($)
|
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Accounting Policies [Abstract] | |||
Number of location of banking operations | Location | 31 | ||
Period for federal fund sold | 1 day | ||
Accounts, Notes, Loans and Financing Receivable [Line Items] | |||
Unpaid principal balance of mortgages serviced for others | $ 231,143 | $ 248,756 | |
Capitalized mortgage loans on real estate carrying amount | 2,185 | 2,422 | |
Corporation recorded servicing fee revenue | 588 | 630 | $ 669 |
Other Real Estate, Foreclosed Assets, and Repossessed Assets | 544 | 406 | |
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items] | |||
Present value of the post retirement benefits payable | 2,687 | 2,515 | |
Periodic policy maintenance costs | $ 172 | $ 173 | $ 61 |
Director [Member] | |||
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items] | |||
Eligible shares, unissued | shares | 101,493 | 154,119 | |
Common stock, shares held in Rabbi Trust | shares | 142,535 | 150,581 | |
Minimum [Member] | |||
Property, Plant and Equipment [Line Items] | |||
Useful lives of the related assets | 3 years | ||
Maximum [Member] | |||
Property, Plant and Equipment [Line Items] | |||
Useful lives of the related assets | 40 years | ||
Debt Securities [Member] | |||
Condensed Balance Sheet Statements, Captions [Line Items] | |||
Interest Receivable | $ 1,701 | $ 2,247 | |
Loans | |||
Condensed Balance Sheet Statements, Captions [Line Items] | |||
Interest Receivable | $ 6,384 | $ 5,920 |
AFS Securities (Amortized cost and fair value of AFS securities, with gross unrealized gains and losses) (Details) - USD ($) $ in Thousands |
Dec. 31, 2024 |
Dec. 31, 2023 |
---|---|---|
Debt Securities, Available-for-sale [Line Items] | ||
Amortized cost | $ 515,516 | $ 559,974 |
Debt Securities, Available-for-sale, Accumulated Gross Unrealized Gain, before Tax | 9 | 1,032 |
Gross Unrealized Loss | 26,496 | 32,858 |
AFS Securities | 489,029 | 528,148 |
US Treasury Securities | ||
Debt Securities, Available-for-sale [Line Items] | ||
Amortized cost | 230,807 | 231,218 |
Debt Securities, Available-for-sale, Accumulated Gross Unrealized Gain, before Tax | 0 | 0 |
Gross Unrealized Loss | 10,236 | 16,417 |
AFS Securities | 220,571 | 214,801 |
States and political subdivisions [Member] | ||
Debt Securities, Available-for-sale [Line Items] | ||
Amortized cost | 81,135 | 94,837 |
Debt Securities, Available-for-sale, Accumulated Gross Unrealized Gain, before Tax | 9 | 1,032 |
Gross Unrealized Loss | 4,576 | 2,993 |
AFS Securities | 76,568 | 92,876 |
Auction rate securities [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 Loss | 156 | 269 |
AFS Securities | 3,044 | 2,931 |
Mortgage-backed securities [Member] | ||
Debt Securities, Available-for-sale [Line Items] | ||
Amortized cost | 29,068 | 35,321 |
Debt Securities, Available-for-sale, Accumulated Gross Unrealized Gain, before Tax | 0 | 0 |
Gross Unrealized Loss | 2,182 | 2,506 |
AFS Securities | 26,886 | 32,815 |
Collateralized mortgage obligations [Member] | ||
Debt Securities, Available-for-sale [Line Items] | ||
Amortized cost | 163,156 | 187,248 |
Debt Securities, Available-for-sale, Accumulated Gross Unrealized Gain, before Tax | 0 | 0 |
Gross Unrealized Loss | 8,482 | 9,473 |
AFS Securities | 154,674 | 177,775 |
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 Loss | 864 | 1,200 |
AFS Securities | $ 7,286 | $ 6,950 |
AFS Securities (Amortized cost and fair value of AFS securities by contractual maturity) (Details) - USD ($) $ in Thousands |
Dec. 31, 2024 |
Dec. 31, 2023 |
---|---|---|
Debt Securities, Available-for-sale, Maturity, Amortized Cost, Rolling Maturity [Abstract] | ||
Maturing, Due in One Year or Less | $ 44,319 | |
Maturing, After One Year But Within Five Years | 222,181 | |
Maturing, After Five Years But Within Ten Years | 26,389 | |
Maturing, After Ten Years | 27,203 | |
Securities With Variable Monthly Payments or Noncontractual Maturities | 195,424 | |
Amortized cost | 515,516 | $ 559,974 |
Debt Securities, Available-for-Sale, Maturity, Fair Value, Rolling Maturity [Abstract] | ||
Maturing, Due in One Year or Less, Fair value | 43,882 | |
Maturing, After one Year But Within Five Years, Fair value | 211,893 | |
Maturing, After Five Years But Within Ten Years, Fair Value | 24,305 | |
Maturing, After Ten Years, Fair value | 24,345 | |
Securities With Variable Monthly Payments or Noncontractual Maturities, Fair value | 184,604 | |
Total, Fair value | 489,029 | 528,148 |
US Treasury Securities | ||
Debt Securities, Available-for-sale, Maturity, Amortized Cost, Rolling Maturity [Abstract] | ||
Maturing, Due in One Year or Less | 29,926 | |
Maturing, After One Year But Within Five Years | 200,881 | |
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 | 230,807 | 231,218 |
Debt Securities, Available-for-Sale, Maturity, Fair Value, Rolling Maturity [Abstract] | ||
Total, Fair value | 220,571 | 214,801 |
States and political subdivisions [Member] | ||
Debt Securities, Available-for-sale, Maturity, Amortized Cost, Rolling Maturity [Abstract] | ||
Maturing, Due in One Year or Less | 14,393 | |
Maturing, After One Year But Within Five Years | 21,300 | |
Maturing, After Five Years But Within Ten Years | 18,239 | |
Maturing, After Ten Years | 27,203 | |
Securities With Variable Monthly Payments or Noncontractual Maturities | 0 | |
Amortized cost | 81,135 | 94,837 |
Debt Securities, Available-for-Sale, Maturity, Fair Value, Rolling Maturity [Abstract] | ||
Total, Fair value | 76,568 | 92,876 |
Auction Rate 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 | 3,200 | |
Amortized cost | 3,200 | 3,200 |
Debt Securities, Available-for-Sale, Maturity, Fair Value, Rolling Maturity [Abstract] | ||
Total, Fair value | 3,044 | 2,931 |
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 | 29,068 | |
Amortized cost | 29,068 | 35,321 |
Debt Securities, Available-for-Sale, Maturity, Fair Value, Rolling Maturity [Abstract] | ||
Total, Fair value | 26,886 | 32,815 |
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 | 163,156 | |
Amortized cost | 163,156 | 187,248 |
Debt Securities, Available-for-Sale, Maturity, Fair Value, Rolling Maturity [Abstract] | ||
Total, Fair value | 154,674 | 177,775 |
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 | $ 7,286 | $ 6,950 |
AFS Securities (Activity related to sales of AFS securities) (Details) - USD ($) $ in Thousands |
12 Months Ended | ||
---|---|---|---|
Dec. 31, 2024 |
Dec. 31, 2023 |
Dec. 31, 2022 |
|
Investments, Debt and Equity Securities [Abstract] | |||
Proceeds from sales of AFS of securities | $ 0 | $ 18,089 | $ 0 |
Debt Securities, Realized Gain (Loss) | 0 | 67 | 0 |
Applicable income tax expense | $ 0 | $ 14 | $ 0 |
AFS Securities (AFS securities with gross unrealized losses) (Details) $ in Thousands |
Dec. 31, 2024
USD ($)
Securities
|
Dec. 31, 2023
USD ($)
Securities
|
---|---|---|
Debt Securities, Available-for-sale [Line Items] | ||
Gross Unrealized Losses, Less Than Twelve Months | $ 671 | $ 159 |
Fair Value, Less Than Twelve Months | 29,199 | 11,736 |
Gross Unrealized Losses, Twelve Months or More | 25,825 | 32,699 |
Fair Value, Twelve Months or More | 443,611 | 467,719 |
Total Unrealized Losses | $ 26,496 | $ 32,858 |
Number of Securities in an unrealized loss position, Less Than Twelve Months, Fair Value | Securities | 175 | 22 |
Number of Securities in an unrealized loss position, Twelve Months or More, Fair Value | Securities | 178 | 186 |
Number of Securities in an unrealized loss position. Total Unrealized Losses | Securities | 353 | 208 |
Debt Securities, Available-for-Sale, Allowance for Credit Loss | $ 0 | $ 0 |
US Treasury 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 | 10,236 | 16,417 |
Fair Value, Twelve Months or More | 220,571 | 214,801 |
Total Unrealized Losses | 10,236 | 16,417 |
States and political subdivisions [Member] | ||
Debt Securities, Available-for-sale [Line Items] | ||
Gross Unrealized Losses, Less Than Twelve Months | 486 | 42 |
Fair Value, Less Than Twelve Months | 23,553 | 7,172 |
Gross Unrealized Losses, Twelve Months or More | 4,090 | 2,951 |
Fair Value, Twelve Months or More | 36,796 | 37,011 |
Total Unrealized Losses | 4,576 | 2,993 |
Auction Rate Securities [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 | 156 | 269 |
Fair Value, Twelve Months or More | 3,044 | 2,931 |
Total Unrealized Losses | 156 | 269 |
Collateralized Mortgage Backed Securities [Member] | ||
Debt Securities, Available-for-sale [Line Items] | ||
Gross Unrealized Losses, Less Than Twelve Months | 0 | 1 |
Fair Value, Less Than Twelve Months | 0 | 10 |
Gross Unrealized Losses, Twelve Months or More | 2,182 | 2,505 |
Fair Value, Twelve Months or More | 26,886 | 32,805 |
Total Unrealized Losses | 2,182 | 2,506 |
Collateralized mortgage obligations [Member] | ||
Debt Securities, Available-for-sale [Line Items] | ||
Gross Unrealized Losses, Less Than Twelve Months | 185 | 116 |
Fair Value, Less Than Twelve Months | 5,646 | 4,554 |
Gross Unrealized Losses, Twelve Months or More | 8,297 | 9,357 |
Fair Value, Twelve Months or More | 149,028 | 173,221 |
Total Unrealized Losses | 8,482 | 9,473 |
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 | 864 | 1,200 |
Fair Value, Twelve Months or More | 7,286 | 6,950 |
Total Unrealized Losses | $ 864 | $ 1,200 |
Loans and ACL (Summary of Loan Composition) (Details) $ in Thousands |
Dec. 31, 2024
USD ($)
|
Dec. 31, 2023
USD ($)
|
---|---|---|
Accounts, Notes, Loans and Financing Receivable [Line Items] | ||
Financing Receivable, Accrued Interest, before Allowance for Credit Loss | $ 1,423,571 | $ 1,349,463 |
LoanPortfolioClassesAndSegmentsAsPercentageofAggregateLoan | 1.0000 | 1.0000 |
Commercial and Industrial, Secured, Portfolio Segment | ||
Accounts, Notes, Loans and Financing Receivable [Line Items] | ||
Financing Receivable, Accrued Interest, before Allowance for Credit Loss | $ 221,510 | $ 189,186 |
LoanPortfolioClassesAndSegmentsAsPercentageofAggregateLoan | 0.1556 | 0.1402 |
Commercial and Industrial, Unsecured, Portfolio Segment | ||
Accounts, Notes, Loans and Financing Receivable [Line Items] | ||
Financing Receivable, Accrued Interest, before Allowance for Credit Loss | $ 23,384 | $ 20,552 |
LoanPortfolioClassesAndSegmentsAsPercentageofAggregateLoan | 0.0164 | 0.0152 |
Commercial [Member] | ||
Accounts, Notes, Loans and Financing Receivable [Line Items] | ||
Financing Receivable, Accrued Interest, before Allowance for Credit Loss | $ 244,894 | $ 209,738 |
LoanPortfolioClassesAndSegmentsAsPercentageofAggregateLoan | 0.1720 | 0.1554 |
Commercial Real Estate, Owner Occupied, Portfolio Segment | ||
Accounts, Notes, Loans and Financing Receivable [Line Items] | ||
Financing Receivable, Accrued Interest, before Allowance for Credit Loss | $ 178,376 | $ 180,636 |
LoanPortfolioClassesAndSegmentsAsPercentageofAggregateLoan | 0.1253 | 0.1339 |
Commercial Real Estate, Non-owner Occupied | ||
Accounts, Notes, Loans and Financing Receivable [Line Items] | ||
Financing Receivable, Accrued Interest, before Allowance for Credit Loss | $ 208,118 | $ 216,292 |
LoanPortfolioClassesAndSegmentsAsPercentageofAggregateLoan | 0.1462 | 0.1603 |
Commercial Real Estate, 1-4 Family Investor, Portfolio Segment | ||
Accounts, Notes, Loans and Financing Receivable [Line Items] | ||
Financing Receivable, Accrued Interest, before Allowance for Credit Loss | $ 92,497 | $ 89,208 |
LoanPortfolioClassesAndSegmentsAsPercentageofAggregateLoan | 0.0650 | 0.0661 |
Commercial Real Estate, Multifamily, Portfolio Segment | ||
Accounts, Notes, Loans and Financing Receivable [Line Items] | ||
Financing Receivable, Accrued Interest, before Allowance for Credit Loss | $ 68,456 | $ 78,108 |
LoanPortfolioClassesAndSegmentsAsPercentageofAggregateLoan | 0.0481 | 0.0579 |
Commercial Real Estate | ||
Accounts, Notes, Loans and Financing Receivable [Line Items] | ||
Financing Receivable, Accrued Interest, before Allowance for Credit Loss | $ 547,447 | $ 564,244 |
LoanPortfolioClassesAndSegmentsAsPercentageofAggregateLoan | 0.3846 | 0.4182 |
Commercial Advances to Mortgage Brokers Segment [Member] | ||
Accounts, Notes, Loans and Financing Receivable [Line Items] | ||
Financing Receivable, Accrued Interest, before Allowance for Credit Loss | $ 63,080 | $ 18,541 |
LoanPortfolioClassesAndSegmentsAsPercentageofAggregateLoan | 0.0443 | 0.0137 |
Agricultural Mortgage, Portfolio Segment | ||
Accounts, Notes, Loans and Financing Receivable [Line Items] | ||
Financing Receivable, Accrued Interest, before Allowance for Credit Loss | $ 67,550 | $ 69,044 |
LoanPortfolioClassesAndSegmentsAsPercentageofAggregateLoan | 0.0475 | 0.0512 |
Agricultural Other Portfolio Segment [Member] | ||
Accounts, Notes, Loans and Financing Receivable [Line Items] | ||
Financing Receivable, Accrued Interest, before Allowance for Credit Loss | $ 32,144 | $ 30,950 |
LoanPortfolioClassesAndSegmentsAsPercentageofAggregateLoan | 0.0226 | 0.0229 |
Agricultural [Member] | ||
Accounts, Notes, Loans and Financing Receivable [Line Items] | ||
Financing Receivable, Accrued Interest, before Allowance for Credit Loss | $ 99,694 | $ 99,994 |
LoanPortfolioClassesAndSegmentsAsPercentageofAggregateLoan | 0.0701 | 0.0741 |
Residential Real Estate, Senior Lien, Portfolio Segment | ||
Accounts, Notes, Loans and Financing Receivable [Line Items] | ||
Financing Receivable, Accrued Interest, before Allowance for Credit Loss | $ 332,743 | $ 313,459 |
LoanPortfolioClassesAndSegmentsAsPercentageofAggregateLoan | 0.2337 | 0.2323 |
Residential Real Estate, Junior Lien, Portfolio Segment | ||
Accounts, Notes, Loans and Financing Receivable [Line Items] | ||
Financing Receivable, Accrued Interest, before Allowance for Credit Loss | $ 8,655 | $ 5,945 |
LoanPortfolioClassesAndSegmentsAsPercentageofAggregateLoan | 0.0061 | 0.0044 |
Residential Real Estate, Home Equity Lines of Credit, Portfolio Segment | ||
Accounts, Notes, Loans and Financing Receivable [Line Items] | ||
Financing Receivable, Accrued Interest, before Allowance for Credit Loss | $ 39,474 | $ 37,014 |
LoanPortfolioClassesAndSegmentsAsPercentageofAggregateLoan | 0.0277 | 0.0274 |
Residential Mortgage [Member] | ||
Accounts, Notes, Loans and Financing Receivable [Line Items] | ||
Financing Receivable, Accrued Interest, before Allowance for Credit Loss | $ 380,872 | $ 356,418 |
LoanPortfolioClassesAndSegmentsAsPercentageofAggregateLoan | 0.2675 | 0.2641 |
Consumer, Secured, Direct, Portfolio Segment | ||
Accounts, Notes, Loans and Financing Receivable [Line Items] | ||
Financing Receivable, Accrued Interest, before Allowance for Credit Loss | $ 35,050 | $ 37,948 |
LoanPortfolioClassesAndSegmentsAsPercentageofAggregateLoan | 0.0246 | 0.0281 |
Consumer, Secured, Indirect, Portfolio Segment | ||
Accounts, Notes, Loans and Financing Receivable [Line Items] | ||
Financing Receivable, Accrued Interest, before Allowance for Credit Loss | $ 49,136 | $ 59,324 |
LoanPortfolioClassesAndSegmentsAsPercentageofAggregateLoan | 0.0345 | 0.0440 |
Consumer, Unsecured, Portfolio Segment | ||
Accounts, Notes, Loans and Financing Receivable [Line Items] | ||
Financing Receivable, Accrued Interest, before Allowance for Credit Loss | $ 3,398 | $ 3,256 |
LoanPortfolioClassesAndSegmentsAsPercentageofAggregateLoan | 0.0024 | 0.0024 |
Total consumer [Member] | ||
Accounts, Notes, Loans and Financing Receivable [Line Items] | ||
Financing Receivable, Accrued Interest, before Allowance for Credit Loss | $ 87,584 | $ 100,528 |
LoanPortfolioClassesAndSegmentsAsPercentageofAggregateLoan | 0.0615 | 0.0745 |
Loans and ACL (Summary of Nonaccrual Loans with No ACL) (Details) - USD ($) $ in Thousands |
Dec. 31, 2024 |
Dec. 31, 2023 |
---|---|---|
Financing Receivable, Allowance for Credit Loss [Line Items] | ||
Financing Receivable, Nonaccrual | $ 282 | $ 982 |
Financing Receivable, Nonaccrual, No Allowance | 282 | 926 |
Commercial and Industrial, Secured, Portfolio Segment | ||
Financing Receivable, Allowance for Credit Loss [Line Items] | ||
Financing Receivable, Nonaccrual | 0 | 491 |
Financing Receivable, Nonaccrual, No Allowance | 0 | 435 |
Agricultural Mortgage, Portfolio Segment | ||
Financing Receivable, Allowance for Credit Loss [Line Items] | ||
Financing Receivable, Nonaccrual | 0 | 38 |
Financing Receivable, Nonaccrual, No Allowance | 0 | 38 |
Agricultural Other Portfolio Segment [Member] | ||
Financing Receivable, Allowance for Credit Loss [Line Items] | ||
Financing Receivable, Nonaccrual | 0 | 167 |
Financing Receivable, Nonaccrual, No Allowance | 0 | 167 |
Residential Real Estate, Senior Lien, Portfolio Segment | ||
Financing Receivable, Allowance for Credit Loss [Line Items] | ||
Financing Receivable, Nonaccrual | 282 | 286 |
Financing Receivable, Nonaccrual, No Allowance | $ 282 | $ 286 |
Loans and ACL (Summary of Past due and current loans) (Details) - USD ($) $ in Thousands |
Dec. 31, 2024 |
Dec. 31, 2023 |
---|---|---|
Financing Receivable, Past Due [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss | $ 1,423,571 | $ 1,349,463 |
Financing Receivables, 90 Days or More Past Due, Still Accruing | 19 | 87 |
Total commercial [Member] | ||
Financing Receivable, Past Due [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss | 244,894 | 209,738 |
Financing Receivables, 90 Days or More Past Due, Still Accruing | 0 | 0 |
Commercial and Industrial, Secured, Portfolio Segment | ||
Financing Receivable, Past Due [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss | 221,510 | 189,186 |
Financing Receivables, 90 Days or More Past Due, Still Accruing | 0 | 0 |
Commercial and Industrial, Unsecured, Portfolio Segment | ||
Financing Receivable, Past Due [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss | 23,384 | 20,552 |
Financing Receivables, 90 Days or More Past Due, Still Accruing | 0 | 0 |
Commercial Real Estate | ||
Financing Receivable, Past Due [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss | 547,447 | 564,244 |
Financing Receivables, 90 Days or More Past Due, Still Accruing | 0 | 0 |
Commercial Real Estate, Owner Occupied, Portfolio Segment | ||
Financing Receivable, Past Due [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss | 178,376 | 180,636 |
Financing Receivables, 90 Days or More Past Due, Still Accruing | 0 | 0 |
Commercial Real Estate, Non-owner Occupied | ||
Financing Receivable, Past Due [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss | 208,118 | 216,292 |
Financing Receivables, 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] | ||
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss | 92,497 | 89,208 |
Financing Receivables, 90 Days or More Past Due, Still Accruing | 0 | 0 |
Commercial Real Estate, Multifamily, Portfolio Segment | ||
Financing Receivable, Past Due [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss | 68,456 | 78,108 |
Financing Receivables, 90 Days or More Past Due, Still Accruing | 0 | 0 |
Commercial Advances to Mortgage Brokers Segment [Member] | ||
Financing Receivable, Past Due [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss | 63,080 | 18,541 |
Financing Receivables, 90 Days or More Past Due, Still Accruing | 0 | 0 |
Total agricultural [Member] | ||
Financing Receivable, Past Due [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss | 99,694 | 99,994 |
Financing Receivables, 90 Days or More Past Due, Still Accruing | 0 | 0 |
Agricultural Mortgage, Portfolio Segment | ||
Financing Receivable, Past Due [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss | 67,550 | 69,044 |
Financing Receivables, 90 Days or More Past Due, Still Accruing | 0 | 0 |
Agricultural other [Member] | ||
Financing Receivable, Past Due [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss | 32,144 | 30,950 |
Financing Receivables, 90 Days or More Past Due, Still Accruing | 0 | 0 |
Residential Mortgage [Member] | ||
Financing Receivable, Past Due [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss | 380,872 | 356,418 |
Financing Receivables, 90 Days or More Past Due, Still Accruing | 0 | 87 |
Residential Real Estate, Senior Lien, Portfolio Segment | ||
Financing Receivable, Past Due [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss | 332,743 | 313,459 |
Financing Receivables, 90 Days or More Past Due, Still Accruing | 0 | 87 |
Residential Real Estate, Junior Lien, Portfolio Segment | ||
Financing Receivable, Past Due [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss | 8,655 | 5,945 |
Financing Receivables, 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] | ||
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss | 39,474 | 37,014 |
Financing Receivables, 90 Days or More Past Due, Still Accruing | 0 | 0 |
Total consumer [Member] | ||
Financing Receivable, Past Due [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss | 87,584 | 100,528 |
Financing Receivables, 90 Days or More Past Due, Still Accruing | 19 | 0 |
Consumer, Secured, Direct, Portfolio Segment | ||
Financing Receivable, Past Due [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss | 35,050 | 37,948 |
Financing Receivables, 90 Days or More Past Due, Still Accruing | 19 | 0 |
Consumer, Secured, Indirect, Portfolio Segment | ||
Financing Receivable, Past Due [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss | 49,136 | 59,324 |
Financing Receivables, 90 Days or More Past Due, Still Accruing | 0 | 0 |
Consumer, Unsecured, Portfolio Segment | ||
Financing Receivable, Past Due [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss | 3,398 | 3,256 |
Financing Receivables, 90 Days or More Past Due, Still Accruing | 0 | 0 |
Financial Assets, 30 to 59 Days Past Due [Member] | ||
Financing Receivable, Past Due [Line Items] | ||
Total | 5,271 | 3,546 |
Financial Assets, 30 to 59 Days Past Due [Member] | Total commercial [Member] | ||
Financing Receivable, Past Due [Line Items] | ||
Total | 328 | 165 |
Financial Assets, 30 to 59 Days Past Due [Member] | Commercial and Industrial, Secured, Portfolio Segment | ||
Financing Receivable, Past Due [Line Items] | ||
Total | 328 | 165 |
Financial Assets, 30 to 59 Days Past Due [Member] | Commercial and Industrial, Unsecured, Portfolio Segment | ||
Financing Receivable, Past Due [Line Items] | ||
Total | 0 | 0 |
Financial Assets, 30 to 59 Days Past Due [Member] | Commercial Real Estate | ||
Financing Receivable, Past Due [Line Items] | ||
Total | 817 | 0 |
Financial Assets, 30 to 59 Days Past Due [Member] | Commercial Real Estate, Owner Occupied, Portfolio Segment | ||
Financing Receivable, Past Due [Line Items] | ||
Total | 25 | 0 |
Financial Assets, 30 to 59 Days Past Due [Member] | Commercial Real Estate, Non-owner Occupied | ||
Financing Receivable, Past Due [Line Items] | ||
Total | 792 | 0 |
Financial Assets, 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 Assets, 30 to 59 Days Past Due [Member] | Commercial Real Estate, Multifamily, Portfolio Segment | ||
Financing Receivable, Past Due [Line Items] | ||
Total | 0 | 0 |
Financial Assets, 30 to 59 Days Past Due [Member] | Commercial Advances to Mortgage Brokers Segment [Member] | ||
Financing Receivable, Past Due [Line Items] | ||
Total | 0 | 0 |
Financial Assets, 30 to 59 Days Past Due [Member] | Total agricultural [Member] | ||
Financing Receivable, Past Due [Line Items] | ||
Total | 0 | 0 |
Financial Assets, 30 to 59 Days Past Due [Member] | Agricultural Mortgage, Portfolio Segment | ||
Financing Receivable, Past Due [Line Items] | ||
Total | 0 | 0 |
Financial Assets, 30 to 59 Days Past Due [Member] | Agricultural other [Member] | ||
Financing Receivable, Past Due [Line Items] | ||
Total | 0 | 0 |
Financial Assets, 30 to 59 Days Past Due [Member] | Residential Mortgage [Member] | ||
Financing Receivable, Past Due [Line Items] | ||
Total | 3,875 | 3,188 |
Financial Assets, 30 to 59 Days Past Due [Member] | Residential Real Estate, Senior Lien, Portfolio Segment | ||
Financing Receivable, Past Due [Line Items] | ||
Total | 3,846 | 3,188 |
Financial Assets, 30 to 59 Days Past Due [Member] | Residential Real Estate, Junior Lien, Portfolio Segment | ||
Financing Receivable, Past Due [Line Items] | ||
Total | 19 | 0 |
Financial Assets, 30 to 59 Days Past Due [Member] | Residential Real Estate, Home Equity Lines of Credit, Portfolio Segment | ||
Financing Receivable, Past Due [Line Items] | ||
Total | 10 | 0 |
Financial Assets, 30 to 59 Days Past Due [Member] | Total consumer [Member] | ||
Financing Receivable, Past Due [Line Items] | ||
Total | 251 | 193 |
Financial Assets, 30 to 59 Days Past Due [Member] | Consumer, Secured, Direct, Portfolio Segment | ||
Financing Receivable, Past Due [Line Items] | ||
Total | 15 | 3 |
Financial Assets, 30 to 59 Days Past Due [Member] | Consumer, Secured, Indirect, Portfolio Segment | ||
Financing Receivable, Past Due [Line Items] | ||
Total | 232 | 181 |
Financial Assets, 30 to 59 Days Past Due [Member] | Consumer, Unsecured, Portfolio Segment | ||
Financing Receivable, Past Due [Line Items] | ||
Total | 4 | 9 |
Financial Assets, 60 to 89 Days Past Due [Member] | ||
Financing Receivable, Past Due [Line Items] | ||
Total | 502 | 639 |
Financial Assets, 60 to 89 Days Past Due [Member] | Total commercial [Member] | ||
Financing Receivable, Past Due [Line Items] | ||
Total | 50 | 290 |
Financial Assets, 60 to 89 Days Past Due [Member] | Commercial and Industrial, Secured, Portfolio Segment | ||
Financing Receivable, Past Due [Line Items] | ||
Total | 0 | 290 |
Financial Assets, 60 to 89 Days Past Due [Member] | Commercial and Industrial, Unsecured, Portfolio Segment | ||
Financing Receivable, Past Due [Line Items] | ||
Total | 50 | 0 |
Financial Assets, 60 to 89 Days Past Due [Member] | Commercial Real Estate | ||
Financing Receivable, Past Due [Line Items] | ||
Total | 304 | 0 |
Financial Assets, 60 to 89 Days Past Due [Member] | Commercial Real Estate, Owner Occupied, Portfolio Segment | ||
Financing Receivable, Past Due [Line Items] | ||
Total | 304 | 0 |
Financial Assets, 60 to 89 Days Past Due [Member] | Commercial Real Estate, Non-owner Occupied | ||
Financing Receivable, Past Due [Line Items] | ||
Total | 0 | 0 |
Financial Assets, 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 Assets, 60 to 89 Days Past Due [Member] | Commercial Real Estate, Multifamily, Portfolio Segment | ||
Financing Receivable, Past Due [Line Items] | ||
Total | 0 | 0 |
Financial Assets, 60 to 89 Days Past Due [Member] | Commercial Advances to Mortgage Brokers Segment [Member] | ||
Financing Receivable, Past Due [Line Items] | ||
Total | 0 | 0 |
Financial Assets, 60 to 89 Days Past Due [Member] | Total agricultural [Member] | ||
Financing Receivable, Past Due [Line Items] | ||
Total | 0 | 0 |
Financial Assets, 60 to 89 Days Past Due [Member] | Agricultural Mortgage, Portfolio Segment | ||
Financing Receivable, Past Due [Line Items] | ||
Total | 0 | 0 |
Financial Assets, 60 to 89 Days Past Due [Member] | Agricultural other [Member] | ||
Financing Receivable, Past Due [Line Items] | ||
Total | 0 | 0 |
Financial Assets, 60 to 89 Days Past Due [Member] | Residential Mortgage [Member] | ||
Financing Receivable, Past Due [Line Items] | ||
Total | 148 | 349 |
Financial Assets, 60 to 89 Days Past Due [Member] | Residential Real Estate, Senior Lien, Portfolio Segment | ||
Financing Receivable, Past Due [Line Items] | ||
Total | 148 | 349 |
Financial Assets, 60 to 89 Days Past Due [Member] | Residential Real Estate, Junior Lien, Portfolio Segment | ||
Financing Receivable, Past Due [Line Items] | ||
Total | 0 | 0 |
Financial Assets, 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 Assets, 60 to 89 Days Past Due [Member] | Total consumer [Member] | ||
Financing Receivable, Past Due [Line Items] | ||
Total | 0 | 0 |
Financial Assets, 60 to 89 Days Past Due [Member] | Consumer, Secured, Direct, Portfolio Segment | ||
Financing Receivable, Past Due [Line Items] | ||
Total | 0 | 0 |
Financial Assets, 60 to 89 Days Past Due [Member] | Consumer, Secured, Indirect, Portfolio Segment | ||
Financing Receivable, Past Due [Line Items] | ||
Total | 0 | 0 |
Financial Assets, 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 | 182 | 402 |
Financial Asset, Equal to or Greater than 90 Days Past Due | Total commercial [Member] | ||
Financing Receivable, Past Due [Line Items] | ||
Total | 0 | 201 |
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 | 201 |
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 | 0 |
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 | 0 |
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 [Member] | ||
Financing Receivable, Past Due [Line Items] | ||
Total | 163 | 201 |
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 | 163 | 201 |
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss | 0 | 87 |
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 |
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss | 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 |
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss | 0 | 0 |
Financial Asset, Equal to or Greater than 90 Days Past Due | Total consumer [Member] | ||
Financing Receivable, Past Due [Line Items] | ||
Total | 19 | 0 |
Financial Asset, Equal to or Greater than 90 Days Past Due | Consumer, Secured, Direct, Portfolio Segment | ||
Financing Receivable, Past Due [Line Items] | ||
Total | 19 | 0 |
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss | 19 | 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 |
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss | 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 |
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss | 0 | 0 |
Financial Asset, Not Past Due | ||
Financing Receivable, Past Due [Line Items] | ||
Total | 1,417,616 | 1,344,876 |
Financial Asset, Not Past Due | Total commercial [Member] | ||
Financing Receivable, Past Due [Line Items] | ||
Total | 244,516 | 209,082 |
Financial Asset, Not Past Due | Commercial and Industrial, Secured, Portfolio Segment | ||
Financing Receivable, Past Due [Line Items] | ||
Total | 221,182 | 188,530 |
Financial Asset, Not Past Due | Commercial and Industrial, Unsecured, Portfolio Segment | ||
Financing Receivable, Past Due [Line Items] | ||
Total | 23,334 | 20,552 |
Financial Asset, Not Past Due | Commercial Real Estate | ||
Financing Receivable, Past Due [Line Items] | ||
Total | 546,326 | 564,244 |
Financial Asset, Not Past Due | Commercial Real Estate, Owner Occupied, Portfolio Segment | ||
Financing Receivable, Past Due [Line Items] | ||
Total | 178,047 | 180,636 |
Financial Asset, Not Past Due | Commercial Real Estate, Non-owner Occupied | ||
Financing Receivable, Past Due [Line Items] | ||
Total | 207,326 | 216,292 |
Financial Asset, Not Past Due | Commercial Real Estate, 1-4 Family Investor, Portfolio Segment | ||
Financing Receivable, Past Due [Line Items] | ||
Total | 92,497 | 89,208 |
Financial Asset, Not Past Due | Commercial Real Estate, Multifamily, Portfolio Segment | ||
Financing Receivable, Past Due [Line Items] | ||
Total | 68,456 | 78,108 |
Financial Asset, Not Past Due | Commercial Advances to Mortgage Brokers Segment [Member] | ||
Financing Receivable, Past Due [Line Items] | ||
Total | 63,080 | 18,541 |
Financial Asset, Not Past Due | Total agricultural [Member] | ||
Financing Receivable, Past Due [Line Items] | ||
Total | 99,694 | 99,994 |
Financial Asset, Not Past Due | Agricultural Mortgage, Portfolio Segment | ||
Financing Receivable, Past Due [Line Items] | ||
Total | 67,550 | 69,044 |
Financial Asset, Not Past Due | Agricultural other [Member] | ||
Financing Receivable, Past Due [Line Items] | ||
Total | 32,144 | 30,950 |
Financial Asset, Not Past Due | Residential Mortgage [Member] | ||
Financing Receivable, Past Due [Line Items] | ||
Total | 376,686 | 352,680 |
Financial Asset, Not Past Due | Residential Real Estate, Senior Lien, Portfolio Segment | ||
Financing Receivable, Past Due [Line Items] | ||
Total | 328,586 | 309,721 |
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss | 328,558 | 309,549 |
Financial Asset, Not Past Due | Residential Real Estate, Junior Lien, Portfolio Segment | ||
Financing Receivable, Past Due [Line Items] | ||
Total | 8,636 | 5,945 |
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss | 8,636 | 5,945 |
Financial Asset, Not Past Due | Residential Real Estate, Home Equity Lines of Credit, Portfolio Segment | ||
Financing Receivable, Past Due [Line Items] | ||
Total | 39,464 | 37,014 |
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss | 39,464 | 37,014 |
Financial Asset, Not Past Due | Total consumer [Member] | ||
Financing Receivable, Past Due [Line Items] | ||
Total | 87,314 | 100,335 |
Financial Asset, Not Past Due | Consumer, Secured, Direct, Portfolio Segment | ||
Financing Receivable, Past Due [Line Items] | ||
Total | 35,016 | 37,945 |
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss | 35,016 | 37,945 |
Financial Asset, Not Past Due | Consumer, Secured, Indirect, Portfolio Segment | ||
Financing Receivable, Past Due [Line Items] | ||
Total | 48,904 | 59,143 |
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss | 48,904 | 59,143 |
Financial Asset, Not Past Due | Consumer, Unsecured, Portfolio Segment | ||
Financing Receivable, Past Due [Line Items] | ||
Total | 3,394 | 3,247 |
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss | $ 3,394 | $ 3,247 |
Loans and ACL (Summary of Credit Quality Indicator by Years of Origination) (Details) - USD ($) $ in Thousands |
12 Months Ended | |
---|---|---|
Dec. 31, 2024 |
Dec. 31, 2023 |
|
Financing Receivable, Credit Quality Indicators [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss | $ 1,423,571 | $ 1,349,463 |
Commercial and Industrial, Secured, Portfolio Segment | ||
Financing Receivable, Credit Quality Indicators [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year | 55,199 | 54,597 |
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year | 54,314 | 42,203 |
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year | 33,815 | 28,490 |
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff | 20,771 | 11,725 |
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year | 6,609 | 3,010 |
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year | 2,622 | 2,440 |
Financing Receivable, Excluding Accrued Interest, Revolving | 48,180 | 46,721 |
Financing Receivable, Excluding Accrued Interest, Revolving, Converted to Term Loan | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss | 221,510 | 189,186 |
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year, Writeoff | 0 | 200 |
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year, Writeoff | 277 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year, Writeoff | 33 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year, Writeoff | 38 | 0 |
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year, Writeoff | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Revolving, Writeoff | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Revolving, Converted to Term Loan, Writeoff | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss, Writeoff | 348 | 200 |
Commercial and Industrial, Secured, Portfolio Segment | Risk Rating 1-3 | ||
Financing Receivable, Credit Quality Indicators [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year | 13,303 | 15,061 |
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year | 15,074 | 4,324 |
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year | 3,078 | 6,188 |
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff | 4,975 | 6,666 |
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year | 4,437 | 422 |
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year | 368 | 449 |
Financing Receivable, Excluding Accrued Interest, Revolving | 10,316 | 12,305 |
Financing Receivable, Excluding Accrued Interest, Revolving, Converted to Term Loan | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss | 51,551 | 45,415 |
Commercial and Industrial, Secured, Portfolio Segment | Low Satisfactory Rating [Member] | ||
Financing Receivable, Credit Quality Indicators [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year | 38,143 | 38,680 |
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year | 38,393 | 35,245 |
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year | 17,252 | 22,065 |
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff | 15,561 | 4,523 |
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year | 2,035 | 2,469 |
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year | 2,191 | 1,762 |
Financing Receivable, Excluding Accrued Interest, Revolving | 28,145 | 29,826 |
Financing Receivable, Excluding Accrued Interest, Revolving, Converted to Term Loan | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss | 141,720 | 134,570 |
Commercial and Industrial, Secured, Portfolio Segment | Special Mention [Member] | ||
Financing Receivable, Credit Quality Indicators [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year | 3,627 | 391 |
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year | 559 | 2,634 |
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year | 11,644 | 233 |
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff | 164 | 305 |
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year | 137 | 111 |
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year | 53 | 101 |
Financing Receivable, Excluding Accrued Interest, Revolving | 6,626 | 1,994 |
Financing Receivable, Excluding Accrued Interest, Revolving, Converted to Term Loan | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss | 22,810 | 5,769 |
Commercial and Industrial, Secured, Portfolio Segment | Substandard [Member] | ||
Financing Receivable, Credit Quality Indicators [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year | 126 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year | 288 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year | 1,841 | 4 |
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff | 71 | 207 |
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year | 0 | 6 |
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year | 10 | 128 |
Financing Receivable, Excluding Accrued Interest, Revolving | 3,093 | 2,596 |
Financing Receivable, Excluding Accrued Interest, Revolving, Converted to Term Loan | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss | 5,429 | 2,941 |
Commercial and Industrial, Secured, Portfolio Segment | Vulnerable Rating [Member] | ||
Financing Receivable, Credit Quality Indicators [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year | 0 | 465 |
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff | 0 | 24 |
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year | 0 | 2 |
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Revolving | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Revolving, Converted to Term Loan | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss | 0 | 491 |
Commercial and Industrial, Secured, Portfolio Segment | Doubtful [Member] | ||
Financing Receivable, Credit Quality Indicators [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Revolving | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Revolving, Converted to Term Loan | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss | 0 | 0 |
Commercial and Industrial, Secured, Portfolio Segment | 9 - Loss | ||
Financing Receivable, Credit Quality Indicators [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Revolving | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Revolving, Converted to Term Loan | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss | 0 | 0 |
Commercial and Industrial, Unsecured, Portfolio Segment | ||
Financing Receivable, Credit Quality Indicators [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year | 3,551 | 6,188 |
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year | 4,016 | 3,407 |
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year | 2,591 | 646 |
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff | 458 | 541 |
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year | 418 | 96 |
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year | 414 | 707 |
Financing Receivable, Excluding Accrued Interest, Revolving | 11,936 | 8,967 |
Financing Receivable, Excluding Accrued Interest, Revolving, Converted to Term Loan | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss | 23,384 | 20,552 |
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year, Writeoff | 0 | 8 |
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year, Writeoff | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year, Writeoff | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year, Writeoff | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year, Writeoff | 8 | 0 |
Financing Receivable, Excluding Accrued Interest, Revolving, Writeoff | 25 | 68 |
Financing Receivable, Excluding Accrued Interest, Revolving, Converted to Term Loan, Writeoff | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss, Writeoff | 33 | 76 |
Commercial and Industrial, Unsecured, Portfolio Segment | Risk Rating 1-3 | ||
Financing Receivable, Credit Quality Indicators [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year | 378 | 2,200 |
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year | 1,967 | 259 |
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year | 203 | 129 |
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff | 69 | 71 |
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year | 48 | 96 |
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year | 414 | 707 |
Financing Receivable, Excluding Accrued Interest, Revolving | 1,966 | 1,663 |
Financing Receivable, Excluding Accrued Interest, Revolving, Converted to Term Loan | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss | 5,045 | 5,125 |
Commercial and Industrial, Unsecured, Portfolio Segment | Low Satisfactory Rating [Member] | ||
Financing Receivable, Credit Quality Indicators [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year | 3,073 | 3,988 |
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year | 2,049 | 3,117 |
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year | 2,388 | 517 |
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff | 268 | 470 |
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year | 370 | 0 |
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Revolving | 8,896 | 7,274 |
Financing Receivable, Excluding Accrued Interest, Revolving, Converted to Term Loan | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss | 17,044 | 15,366 |
Commercial and Industrial, Unsecured, Portfolio Segment | Special Mention [Member] | ||
Financing Receivable, Credit Quality Indicators [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year | 100 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year | 0 | 31 |
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff | 121 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Revolving | 1,074 | 30 |
Financing Receivable, Excluding Accrued Interest, Revolving, Converted to Term Loan | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss | 1,295 | 61 |
Commercial and Industrial, Unsecured, Portfolio Segment | Substandard [Member] | ||
Financing Receivable, Credit Quality Indicators [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Revolving | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Revolving, Converted to Term Loan | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss | 0 | 0 |
Commercial and Industrial, Unsecured, Portfolio Segment | Vulnerable Rating [Member] | ||
Financing Receivable, Credit Quality Indicators [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Revolving | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Revolving, Converted to Term Loan | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss | 0 | 0 |
Commercial and Industrial, Unsecured, Portfolio Segment | Doubtful [Member] | ||
Financing Receivable, Credit Quality Indicators [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Revolving | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Revolving, Converted to Term Loan | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss | 0 | 0 |
Commercial and Industrial, Unsecured, Portfolio Segment | 9 - Loss | ||
Financing Receivable, Credit Quality Indicators [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Revolving | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Revolving, Converted to Term Loan | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss | 0 | 0 |
Commercial Real Estate, Owner Occupied, Portfolio Segment | ||
Financing Receivable, Credit Quality Indicators [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year | 28,392 | 17,200 |
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year | 17,192 | 35,831 |
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year | 31,877 | 53,126 |
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff | 47,807 | 28,768 |
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year | 24,850 | 17,974 |
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year | 25,976 | 25,556 |
Financing Receivable, Excluding Accrued Interest, Revolving | 2,282 | 2,181 |
Financing Receivable, Excluding Accrued Interest, Revolving, Converted to Term Loan | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss | 178,376 | 180,636 |
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year, Writeoff | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year, Writeoff | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year, Writeoff | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year, Writeoff | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year, Writeoff | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Revolving, Writeoff | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Revolving, Converted to Term Loan, Writeoff | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss, Writeoff | 0 | 0 |
Commercial Real Estate, Owner Occupied, Portfolio Segment | Risk Rating 1-3 | ||
Financing Receivable, Credit Quality Indicators [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year | 1,963 | 3,592 |
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year | 4,032 | 1,712 |
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year | 1,694 | 12,655 |
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff | 11,125 | 14,228 |
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year | 13,300 | 761 |
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year | 4,421 | 3,313 |
Financing Receivable, Excluding Accrued Interest, Revolving | 221 | 211 |
Financing Receivable, Excluding Accrued Interest, Revolving, Converted to Term Loan | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss | 36,756 | 36,472 |
Commercial Real Estate, Owner Occupied, Portfolio Segment | Low Satisfactory Rating [Member] | ||
Financing Receivable, Credit Quality Indicators [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year | 24,878 | 12,148 |
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year | 11,550 | 33,392 |
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year | 29,307 | 39,406 |
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff | 35,974 | 14,086 |
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year | 9,780 | 13,384 |
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year | 20,260 | 19,942 |
Financing Receivable, Excluding Accrued Interest, Revolving | 1,590 | 1,506 |
Financing Receivable, Excluding Accrued Interest, Revolving, Converted to Term Loan | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss | 133,339 | 133,864 |
Commercial Real Estate, Owner Occupied, Portfolio Segment | Special Mention [Member] | ||
Financing Receivable, Credit Quality Indicators [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year | 197 | 1,460 |
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year | 487 | 727 |
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year | 876 | 195 |
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff | 72 | 220 |
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year | 653 | 3,829 |
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year | 791 | 1,761 |
Financing Receivable, Excluding Accrued Interest, Revolving | 372 | 464 |
Financing Receivable, Excluding Accrued Interest, Revolving, Converted to Term Loan | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss | 3,448 | 8,656 |
Commercial Real Estate, Owner Occupied, Portfolio Segment | Substandard [Member] | ||
Financing Receivable, Credit Quality Indicators [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year | 1,354 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year | 1,123 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year | 0 | 870 |
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff | 636 | 234 |
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year | 1,117 | 0 |
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year | 504 | 540 |
Financing Receivable, Excluding Accrued Interest, Revolving | 99 | 0 |
Financing Receivable, Excluding Accrued Interest, Revolving, Converted to Term Loan | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss | 4,833 | 1,644 |
Commercial Real Estate, Owner Occupied, Portfolio Segment | Vulnerable Rating [Member] | ||
Financing Receivable, Credit Quality Indicators [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Revolving | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Revolving, Converted to Term Loan | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss | 0 | 0 |
Commercial Real Estate, Owner Occupied, Portfolio Segment | Doubtful [Member] | ||
Financing Receivable, Credit Quality Indicators [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Revolving | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Revolving, Converted to Term Loan | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss | 0 | 0 |
Commercial Real Estate, Owner Occupied, Portfolio Segment | 9 - Loss | ||
Financing Receivable, Credit Quality Indicators [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Revolving | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Revolving, Converted to Term Loan | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss | 0 | 0 |
Commercial Real Estate, Non-owner Occupied | ||
Financing Receivable, Credit Quality Indicators [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year | 18,272 | 39,002 |
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year | 36,465 | 67,362 |
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year | 67,310 | 49,917 |
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff | 42,479 | 12,415 |
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year | 10,927 | 7,761 |
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year | 31,668 | 38,185 |
Financing Receivable, Excluding Accrued Interest, Revolving | 997 | 1,650 |
Financing Receivable, Excluding Accrued Interest, Revolving, Converted to Term Loan | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss | 208,118 | 216,292 |
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year, Writeoff | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year, Writeoff | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year, Writeoff | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year, Writeoff | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year, Writeoff | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Revolving, Writeoff | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Revolving, Converted to Term Loan, Writeoff | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss, Writeoff | 0 | 0 |
Commercial Real Estate, Non-owner Occupied | Risk Rating 1-3 | ||
Financing Receivable, Credit Quality Indicators [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year | 644 | 67 |
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year | 795 | 4,383 |
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year | 5,568 | 6,496 |
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff | 5,178 | 827 |
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year | 348 | 172 |
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year | 1,781 | 1,766 |
Financing Receivable, Excluding Accrued Interest, Revolving | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Revolving, Converted to Term Loan | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss | 14,314 | 13,711 |
Commercial Real Estate, Non-owner Occupied | Low Satisfactory Rating [Member] | ||
Financing Receivable, Credit Quality Indicators [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year | 7,902 | 37,906 |
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year | 34,664 | 62,979 |
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year | 61,524 | 37,583 |
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff | 35,620 | 11,534 |
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year | 4,375 | 7,589 |
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year | 29,178 | 32,941 |
Financing Receivable, Excluding Accrued Interest, Revolving | 497 | 1,650 |
Financing Receivable, Excluding Accrued Interest, Revolving, Converted to Term Loan | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss | 173,760 | 192,182 |
Commercial Real Estate, Non-owner Occupied | Special Mention [Member] | ||
Financing Receivable, Credit Quality Indicators [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year | 9,726 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year | 218 | 5,838 |
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff | 1,681 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year | 6,154 | 0 |
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year | 709 | 3,478 |
Financing Receivable, Excluding Accrued Interest, Revolving | 500 | 0 |
Financing Receivable, Excluding Accrued Interest, Revolving, Converted to Term Loan | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss | 18,988 | 9,316 |
Commercial Real Estate, Non-owner Occupied | Substandard [Member] | ||
Financing Receivable, Credit Quality Indicators [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year | 0 | 1,029 |
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year | 1,006 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff | 0 | 54 |
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year | 50 | 0 |
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Revolving | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Revolving, Converted to Term Loan | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss | 1,056 | 1,083 |
Commercial Real Estate, Non-owner Occupied | Vulnerable Rating [Member] | ||
Financing Receivable, Credit Quality Indicators [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Revolving | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Revolving, Converted to Term Loan | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss | 0 | 0 |
Commercial Real Estate, Non-owner Occupied | Doubtful [Member] | ||
Financing Receivable, Credit Quality Indicators [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Revolving | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Revolving, Converted to Term Loan | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss | 0 | 0 |
Commercial Real Estate, Non-owner Occupied | 9 - Loss | ||
Financing Receivable, Credit Quality Indicators [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Revolving | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Revolving, Converted to Term Loan | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss | 0 | 0 |
Commercial Real Estate, 1-4 Family Investor, Portfolio Segment | ||
Financing Receivable, Credit Quality Indicators [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year | 10,564 | 14,485 |
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year | 13,216 | 13,440 |
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year | 11,882 | 31,545 |
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff | 29,529 | 16,029 |
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year | 14,776 | 3,816 |
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year | 4,704 | 4,003 |
Financing Receivable, Excluding Accrued Interest, Revolving | 7,826 | 5,890 |
Financing Receivable, Excluding Accrued Interest, Revolving, Converted to Term Loan | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss | 92,497 | 89,208 |
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year, Writeoff | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year, Writeoff | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year, Writeoff | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year, Writeoff | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year, Writeoff | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Revolving, Writeoff | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Revolving, Converted to Term Loan, Writeoff | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss, Writeoff | 0 | 0 |
Commercial Real Estate, 1-4 Family Investor, Portfolio Segment | Risk Rating 1-3 | ||
Financing Receivable, Credit Quality Indicators [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year | 1,165 | 286 |
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year | 0 | 1,445 |
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year | 2,632 | 864 |
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff | 791 | 905 |
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year | 846 | 666 |
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year | 965 | 887 |
Financing Receivable, Excluding Accrued Interest, Revolving | 3,076 | 1,352 |
Financing Receivable, Excluding Accrued Interest, Revolving, Converted to Term Loan | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss | 9,475 | 6,405 |
Commercial Real Estate, 1-4 Family Investor, Portfolio Segment | Low Satisfactory Rating [Member] | ||
Financing Receivable, Credit Quality Indicators [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year | 9,399 | 13,492 |
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year | 12,535 | 11,641 |
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year | 8,911 | 30,604 |
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff | 28,666 | 15,124 |
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year | 13,930 | 3,036 |
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year | 3,640 | 3,111 |
Financing Receivable, Excluding Accrued Interest, Revolving | 4,750 | 4,538 |
Financing Receivable, Excluding Accrued Interest, Revolving, Converted to Term Loan | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss | 81,831 | 81,546 |
Commercial Real Estate, 1-4 Family Investor, Portfolio Segment | Special Mention [Member] | ||
Financing Receivable, Credit Quality Indicators [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year | 0 | 152 |
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year | 145 | 354 |
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year | 339 | 77 |
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff | 72 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year | 0 | 55 |
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year | 52 | 0 |
Financing Receivable, Excluding Accrued Interest, Revolving | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Revolving, Converted to Term Loan | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss | 608 | 638 |
Commercial Real Estate, 1-4 Family Investor, Portfolio Segment | Substandard [Member] | ||
Financing Receivable, Credit Quality Indicators [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year | 0 | 555 |
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year | 536 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year | 0 | 59 |
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year | 47 | 5 |
Financing Receivable, Excluding Accrued Interest, Revolving | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Revolving, Converted to Term Loan | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss | 583 | 619 |
Commercial Real Estate, 1-4 Family Investor, Portfolio Segment | Vulnerable Rating [Member] | ||
Financing Receivable, Credit Quality Indicators [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Revolving | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Revolving, Converted to Term Loan | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss | 0 | 0 |
Commercial Real Estate, 1-4 Family Investor, Portfolio Segment | Doubtful [Member] | ||
Financing Receivable, Credit Quality Indicators [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Revolving | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Revolving, Converted to Term Loan | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss | 0 | 0 |
Commercial Real Estate, 1-4 Family Investor, Portfolio Segment | 9 - Loss | ||
Financing Receivable, Credit Quality Indicators [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Revolving | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Revolving, Converted to Term Loan | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss | 0 | 0 |
Commercial Real Estate, Multifamily, Portfolio Segment | ||
Financing Receivable, Credit Quality Indicators [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year | 2,719 | 7,301 |
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year | 5,340 | 24,147 |
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year | 23,143 | 18,066 |
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff | 12,582 | 1,385 |
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year | 1,209 | 549 |
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year | 23,249 | 26,106 |
Financing Receivable, Excluding Accrued Interest, Revolving | 214 | 554 |
Financing Receivable, Excluding Accrued Interest, Revolving, Converted to Term Loan | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss | 68,456 | 78,108 |
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year, Writeoff | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year, Writeoff | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year, Writeoff | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year, Writeoff | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year, Writeoff | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Revolving, Writeoff | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Revolving, Converted to Term Loan, Writeoff | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss, Writeoff | 0 | 0 |
Commercial Real Estate, Multifamily, Portfolio Segment | Risk Rating 1-3 | ||
Financing Receivable, Credit Quality Indicators [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year | 638 | 4,509 |
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year | 3,383 | 4,682 |
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year | 1,697 | 2,053 |
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff | 936 | 568 |
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year | 545 | 0 |
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year | 746 | 1,515 |
Financing Receivable, Excluding Accrued Interest, Revolving | 150 | 0 |
Financing Receivable, Excluding Accrued Interest, Revolving, Converted to Term Loan | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss | 8,095 | 13,327 |
Commercial Real Estate, Multifamily, Portfolio Segment | Low Satisfactory Rating [Member] | ||
Financing Receivable, Credit Quality Indicators [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year | 2,081 | 2,792 |
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year | 1,957 | 19,465 |
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year | 21,446 | 15,981 |
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff | 11,646 | 813 |
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year | 664 | 549 |
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year | 19,617 | 21,263 |
Financing Receivable, Excluding Accrued Interest, Revolving | 64 | 554 |
Financing Receivable, Excluding Accrued Interest, Revolving, Converted to Term Loan | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss | 57,475 | 61,417 |
Commercial Real Estate, Multifamily, Portfolio Segment | Special Mention [Member] | ||
Financing Receivable, Credit Quality Indicators [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff | 0 | 4 |
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Revolving | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Revolving, Converted to Term Loan | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss | 0 | 4 |
Commercial Real Estate, Multifamily, Portfolio Segment | Substandard [Member] | ||
Financing Receivable, Credit Quality Indicators [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year | 0 | 32 |
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year | 2,886 | 3,328 |
Financing Receivable, Excluding Accrued Interest, Revolving | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Revolving, Converted to Term Loan | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss | 2,886 | 3,360 |
Commercial Real Estate, Multifamily, Portfolio Segment | Vulnerable Rating [Member] | ||
Financing Receivable, Credit Quality Indicators [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Revolving | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Revolving, Converted to Term Loan | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss | 0 | 0 |
Commercial Real Estate, Multifamily, Portfolio Segment | Doubtful [Member] | ||
Financing Receivable, Credit Quality Indicators [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Revolving | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Revolving, Converted to Term Loan | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss | 0 | 0 |
Commercial Real Estate, Multifamily, Portfolio Segment | 9 - Loss | ||
Financing Receivable, Credit Quality Indicators [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Revolving | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Revolving, Converted to Term Loan | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss | 0 | 0 |
Commercial Advances to Mortgage Brokers Segment [Member] | ||
Financing Receivable, Credit Quality Indicators [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss | 63,080 | 18,541 |
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year, Writeoff | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year, Writeoff | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year, Writeoff | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year, Writeoff | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year, Writeoff | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Revolving, Writeoff | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Revolving, Converted to Term Loan, Writeoff | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss, Writeoff | 0 | 0 |
Commercial Advances to Mortgage Brokers Segment [Member] | Risk Rating 1-3 | ||
Financing Receivable, Credit Quality Indicators [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year | 63,080 | 18,541 |
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Revolving | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Revolving, Converted to Term Loan | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss | 63,080 | 18,541 |
Agricultural Mortgage, Portfolio Segment | ||
Financing Receivable, Credit Quality Indicators [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year | 5,543 | 6,882 |
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year | 5,639 | 19,835 |
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year | 18,551 | 16,097 |
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff | 14,869 | 9,415 |
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year | 8,287 | 4,705 |
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year | 12,260 | 10,694 |
Financing Receivable, Excluding Accrued Interest, Revolving | 2,401 | 1,416 |
Financing Receivable, Excluding Accrued Interest, Revolving, Converted to Term Loan | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss | 67,550 | 69,044 |
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year, Writeoff | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year, Writeoff | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year, Writeoff | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year, Writeoff | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year, Writeoff | 0 | 4 |
Financing Receivable, Excluding Accrued Interest, Revolving, Writeoff | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Revolving, Converted to Term Loan, Writeoff | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss, Writeoff | 0 | 4 |
Agricultural Mortgage, Portfolio Segment | Risk Rating 1-3 | ||
Financing Receivable, Credit Quality Indicators [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year | 792 | 292 |
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year | 0 | 2,834 |
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year | 2,700 | 1,241 |
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff | 2,144 | 2,786 |
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year | 2,550 | 604 |
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year | 1,250 | 964 |
Financing Receivable, Excluding Accrued Interest, Revolving | 34 | 94 |
Financing Receivable, Excluding Accrued Interest, Revolving, Converted to Term Loan | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss | 9,470 | 8,815 |
Agricultural Mortgage, Portfolio Segment | Low Satisfactory Rating [Member] | ||
Financing Receivable, Credit Quality Indicators [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year | 4,410 | 5,622 |
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year | 4,118 | 12,903 |
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year | 12,959 | 8,970 |
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff | 6,968 | 5,940 |
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year | 5,737 | 3,926 |
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year | 8,586 | 7,883 |
Financing Receivable, Excluding Accrued Interest, Revolving | 1,322 | 566 |
Financing Receivable, Excluding Accrued Interest, Revolving, Converted to Term Loan | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss | 44,100 | 45,810 |
Agricultural Mortgage, Portfolio Segment | Special Mention [Member] | ||
Financing Receivable, Credit Quality Indicators [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year | 281 | 126 |
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year | 1,521 | 4,098 |
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year | 1,342 | 5,886 |
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff | 5,757 | 689 |
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year | 0 | 175 |
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year | 1,364 | 60 |
Financing Receivable, Excluding Accrued Interest, Revolving | 1,045 | 756 |
Financing Receivable, Excluding Accrued Interest, Revolving, Converted to Term Loan | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss | 11,310 | 11,790 |
Agricultural Mortgage, Portfolio Segment | Substandard [Member] | ||
Financing Receivable, Credit Quality Indicators [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year | 60 | 842 |
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year | 1,550 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year | 1,060 | 1,749 |
Financing Receivable, Excluding Accrued Interest, Revolving | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Revolving, Converted to Term Loan | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss | 2,670 | 2,591 |
Agricultural Mortgage, Portfolio Segment | Vulnerable Rating [Member] | ||
Financing Receivable, Credit Quality Indicators [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year | 0 | 38 |
Financing Receivable, Excluding Accrued Interest, Revolving | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Revolving, Converted to Term Loan | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss | 0 | 38 |
Agricultural Mortgage, Portfolio Segment | Doubtful [Member] | ||
Financing Receivable, Credit Quality Indicators [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Revolving | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Revolving, Converted to Term Loan | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss | 0 | 0 |
Agricultural Mortgage, Portfolio Segment | 9 - Loss | ||
Financing Receivable, Credit Quality Indicators [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Revolving | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Revolving, Converted to Term Loan | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss | 0 | 0 |
Agricultural Other Portfolio Segment [Member] | ||
Financing Receivable, Credit Quality Indicators [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year | 4,257 | 3,384 |
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year | 2,023 | 2,570 |
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year | 1,969 | 2,596 |
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff | 2,120 | 1,164 |
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year | 903 | 329 |
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year | 760 | 696 |
Financing Receivable, Excluding Accrued Interest, Revolving | 20,112 | 20,211 |
Financing Receivable, Excluding Accrued Interest, Revolving, Converted to Term Loan | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss | 32,144 | 30,950 |
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year, Writeoff | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year, Writeoff | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year, Writeoff | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year, Writeoff | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year, Writeoff | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Revolving, Writeoff | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Revolving, Converted to Term Loan, Writeoff | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss, Writeoff | 0 | 0 |
Agricultural Other Portfolio Segment [Member] | Risk Rating 1-3 | ||
Financing Receivable, Credit Quality Indicators [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year | 634 | 801 |
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year | 523 | 81 |
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year | 106 | 121 |
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff | 137 | 38 |
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year | 2 | 183 |
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year | 210 | 141 |
Financing Receivable, Excluding Accrued Interest, Revolving | 3,635 | 2,659 |
Financing Receivable, Excluding Accrued Interest, Revolving, Converted to Term Loan | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss | 5,247 | 4,024 |
Agricultural Other Portfolio Segment [Member] | Low Satisfactory Rating [Member] | ||
Financing Receivable, Credit Quality Indicators [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year | 1,940 | 1,830 |
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year | 1,328 | 2,481 |
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year | 1,863 | 2,280 |
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff | 1,893 | 619 |
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year | 463 | 146 |
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year | 550 | 75 |
Financing Receivable, Excluding Accrued Interest, Revolving | 13,531 | 14,405 |
Financing Receivable, Excluding Accrued Interest, Revolving, Converted to Term Loan | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss | 21,568 | 21,836 |
Agricultural Other Portfolio Segment [Member] | Special Mention [Member] | ||
Financing Receivable, Credit Quality Indicators [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year | 1,683 | 753 |
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year | 0 | 8 |
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year | 0 | 163 |
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff | 0 | 507 |
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year | 438 | 0 |
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year | 0 | 480 |
Financing Receivable, Excluding Accrued Interest, Revolving | 608 | 2,731 |
Financing Receivable, Excluding Accrued Interest, Revolving, Converted to Term Loan | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss | 2,729 | 4,642 |
Agricultural Other Portfolio Segment [Member] | Substandard [Member] | ||
Financing Receivable, Credit Quality Indicators [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year | 172 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year | 0 | 32 |
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff | 90 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Revolving | 2,338 | 249 |
Financing Receivable, Excluding Accrued Interest, Revolving, Converted to Term Loan | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss | 2,600 | 281 |
Agricultural Other Portfolio Segment [Member] | Vulnerable Rating [Member] | ||
Financing Receivable, Credit Quality Indicators [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Revolving | 0 | 167 |
Financing Receivable, Excluding Accrued Interest, Revolving, Converted to Term Loan | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss | 0 | 167 |
Agricultural Other Portfolio Segment [Member] | Doubtful [Member] | ||
Financing Receivable, Credit Quality Indicators [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Revolving | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Revolving, Converted to Term Loan | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss | 0 | 0 |
Agricultural Other Portfolio Segment [Member] | 9 - Loss | ||
Financing Receivable, Credit Quality Indicators [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Revolving | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Revolving, Converted to Term Loan | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss | 0 | 0 |
Residential Real Estate, Senior Lien, Portfolio Segment | ||
Financing Receivable, Credit Quality Indicators [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year | 56,164 | 45,926 |
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year | 35,267 | 53,773 |
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year | 46,247 | 80,836 |
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff | 74,057 | 52,802 |
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year | 47,992 | 23,834 |
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year | 64,437 | 56,288 |
Financing Receivable, Excluding Accrued Interest, Revolving | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Revolving, Converted to Term Loan | 8,579 | 0 |
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss | 332,743 | 313,459 |
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year, Writeoff | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year, Writeoff | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year, Writeoff | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year, Writeoff | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year, Writeoff | 10 | 2 |
Financing Receivable, Excluding Accrued Interest, Revolving, Writeoff | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Revolving, Converted to Term Loan, Writeoff | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss, Writeoff | 10 | 2 |
Residential Real Estate, Senior Lien, Portfolio Segment | Nonperforming Financial Instruments | ||
Financing Receivable, Credit Quality Indicators [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year | 0 | 48 |
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff | 163 | 31 |
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year | 28 | 0 |
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year | 91 | 207 |
Financing Receivable, Excluding Accrued Interest, Revolving | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Revolving, Converted to Term Loan | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss | 282 | 286 |
Residential Real Estate, Senior Lien, Portfolio Segment | Financial Asset, Not Past Due | ||
Financing Receivable, Credit Quality Indicators [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year | 55,991 | 45,878 |
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year | 35,105 | 52,989 |
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year | 45,916 | 80,122 |
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff | 73,607 | 52,648 |
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year | 47,057 | 23,356 |
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year | 62,303 | 54,556 |
Financing Receivable, Excluding Accrued Interest, Revolving | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Revolving, Converted to Term Loan | 8,579 | 0 |
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss | 328,558 | 309,549 |
Residential Real Estate, Senior Lien, Portfolio Segment | Financial Assets, 30 to 89 Days Past Due | ||
Financing Receivable, Credit Quality Indicators [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year | 173 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year | 162 | 784 |
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year | 331 | 714 |
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff | 287 | 123 |
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year | 907 | 478 |
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year | 2,043 | 1,438 |
Financing Receivable, Excluding Accrued Interest, Revolving | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Revolving, Converted to Term Loan | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss | 3,903 | 3,537 |
Residential Real Estate, Senior Lien, Portfolio Segment | Financial Asset, Equal to or Greater than 90 Days Past Due | ||
Financing Receivable, Credit Quality Indicators [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year | 0 | 87 |
Financing Receivable, Excluding Accrued Interest, Revolving | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Revolving, Converted to Term Loan | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss | 0 | 87 |
Residential Real Estate, Junior Lien, Portfolio Segment | ||
Financing Receivable, Credit Quality Indicators [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year | 4,229 | 3,706 |
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year | 3,092 | 1,325 |
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year | 800 | 168 |
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff | 105 | 134 |
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year | 71 | 167 |
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year | 358 | 445 |
Financing Receivable, Excluding Accrued Interest, Revolving | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Revolving, Converted to Term Loan | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss | 8,655 | 5,945 |
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year, Writeoff | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year, Writeoff | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year, Writeoff | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year, Writeoff | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year, Writeoff | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Revolving, Writeoff | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Revolving, Converted to Term Loan, Writeoff | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss, Writeoff | 0 | 0 |
Residential Real Estate, Junior Lien, Portfolio Segment | Nonperforming Financial Instruments | ||
Financing Receivable, Credit Quality Indicators [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Revolving | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Revolving, Converted to Term Loan | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss | 0 | 0 |
Residential Real Estate, Junior Lien, Portfolio Segment | Financial Asset, Not Past Due | ||
Financing Receivable, Credit Quality Indicators [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year | 4,229 | 3,706 |
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year | 3,092 | 1,325 |
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year | 800 | 168 |
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff | 86 | 134 |
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year | 71 | 167 |
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year | 358 | 445 |
Financing Receivable, Excluding Accrued Interest, Revolving | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Revolving, Converted to Term Loan | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss | 8,636 | 5,945 |
Residential Real Estate, Junior Lien, Portfolio Segment | Financial Assets, 30 to 89 Days Past Due | ||
Financing Receivable, Credit Quality Indicators [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff | 19 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Revolving | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Revolving, Converted to Term Loan | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss | 19 | 0 |
Residential Real Estate, Junior Lien, Portfolio Segment | Financial Asset, Equal to or Greater than 90 Days Past Due | ||
Financing Receivable, Credit Quality Indicators [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Revolving | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Revolving, Converted to Term Loan | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss | 0 | 0 |
Residential Real Estate, Home Equity Lines of Credit, Portfolio Segment | ||
Financing Receivable, Credit Quality Indicators [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Revolving | 39,474 | 37,014 |
Financing Receivable, Excluding Accrued Interest, Revolving, Converted to Term Loan | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss | 39,474 | 37,014 |
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year, Writeoff | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year, Writeoff | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year, Writeoff | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year, Writeoff | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year, Writeoff | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Revolving, Writeoff | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Revolving, Converted to Term Loan, Writeoff | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss, Writeoff | 0 | 0 |
Residential Real Estate, Home Equity Lines of Credit, Portfolio Segment | Nonperforming Financial Instruments | ||
Financing Receivable, Credit Quality Indicators [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Revolving | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Revolving, Converted to Term Loan | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss | 0 | 0 |
Residential Real Estate, Home Equity Lines of Credit, Portfolio Segment | Financial Asset, Not Past Due | ||
Financing Receivable, Credit Quality Indicators [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Revolving | 39,464 | 37,014 |
Financing Receivable, Excluding Accrued Interest, Revolving, Converted to Term Loan | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss | 39,464 | 37,014 |
Residential Real Estate, Home Equity Lines of Credit, Portfolio Segment | Financial Assets, 30 to 89 Days Past Due | ||
Financing Receivable, Credit Quality Indicators [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Revolving | 10 | 0 |
Financing Receivable, Excluding Accrued Interest, Revolving, Converted to Term Loan | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss | 10 | 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 Indicators [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Revolving | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Revolving, Converted to Term Loan | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss | 0 | 0 |
Consumer, Secured, Direct, Portfolio Segment | ||
Financing Receivable, Credit Quality Indicators [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year | 10,990 | 14,813 |
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year | 9,498 | 10,037 |
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year | 6,550 | 6,468 |
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff | 3,947 | 3,476 |
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year | 2,185 | 1,682 |
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year | 1,880 | 1,472 |
Financing Receivable, Excluding Accrued Interest, Revolving | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Revolving, Converted to Term Loan | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss | 35,050 | 37,948 |
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year, Writeoff | 16 | 139 |
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year, Writeoff | 93 | 12 |
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year, Writeoff | 9 | 6 |
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year, Writeoff | 27 | 3 |
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year, Writeoff | 8 | 0 |
Financing Receivable, Excluding Accrued Interest, Revolving, Writeoff | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Revolving, Converted to Term Loan, Writeoff | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss, Writeoff | 153 | 160 |
Consumer, Secured, Direct, Portfolio Segment | Nonperforming Financial Instruments | ||
Financing Receivable, Credit Quality Indicators [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Revolving | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Revolving, Converted to Term Loan | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss | 0 | 0 |
Consumer, Secured, Direct, Portfolio Segment | Financial Asset, Not Past Due | ||
Financing Receivable, Credit Quality Indicators [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year | 10,990 | 14,813 |
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year | 9,498 | 10,037 |
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year | 6,535 | 6,468 |
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff | 3,947 | 3,473 |
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year | 2,166 | 1,682 |
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year | 1,880 | 1,472 |
Financing Receivable, Excluding Accrued Interest, Revolving | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Revolving, Converted to Term Loan | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss | 35,016 | 37,945 |
Consumer, Secured, Direct, Portfolio Segment | Financial Assets, 30 to 89 Days Past Due | ||
Financing Receivable, Credit Quality Indicators [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year | 15 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff | 0 | 3 |
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Revolving | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Revolving, Converted to Term Loan | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss | 15 | 3 |
Consumer, Secured, Direct, Portfolio Segment | Financial Asset, Equal to or Greater than 90 Days Past Due | ||
Financing Receivable, Credit Quality Indicators [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year | 19 | 0 |
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Revolving | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Revolving, Converted to Term Loan | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss | 19 | 0 |
Consumer, Secured, Indirect, Portfolio Segment | ||
Financing Receivable, Credit Quality Indicators [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year | 6,568 | 31,023 |
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year | 22,675 | 10,977 |
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year | 7,732 | 6,887 |
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff | 5,018 | 5,406 |
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year | 4,072 | 2,033 |
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year | 3,071 | 2,998 |
Financing Receivable, Excluding Accrued Interest, Revolving | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Revolving, Converted to Term Loan | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss | 49,136 | 59,324 |
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year, Writeoff | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year, Writeoff | 67 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year, Writeoff | 64 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year, Writeoff | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year, Writeoff | 3 | 0 |
Financing Receivable, Excluding Accrued Interest, Revolving, Writeoff | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Revolving, Converted to Term Loan, Writeoff | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss, Writeoff | 134 | 0 |
Consumer, Secured, Indirect, Portfolio Segment | Nonperforming Financial Instruments | ||
Financing Receivable, Credit Quality Indicators [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Revolving | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Revolving, Converted to Term Loan | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss | 0 | 0 |
Consumer, Secured, Indirect, Portfolio Segment | Financial Asset, Not Past Due | ||
Financing Receivable, Credit Quality Indicators [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year | 6,526 | 30,900 |
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year | 22,624 | 10,977 |
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year | 7,682 | 6,887 |
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff | 4,990 | 5,376 |
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year | 4,018 | 2,030 |
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year | 3,064 | 2,973 |
Financing Receivable, Excluding Accrued Interest, Revolving | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Revolving, Converted to Term Loan | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss | 48,904 | 59,143 |
Consumer, Secured, Indirect, Portfolio Segment | Financial Assets, 30 to 89 Days Past Due | ||
Financing Receivable, Credit Quality Indicators [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year | 42 | 123 |
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year | 51 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year | 50 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff | 28 | 30 |
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year | 54 | 3 |
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year | 7 | 25 |
Financing Receivable, Excluding Accrued Interest, Revolving | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Revolving, Converted to Term Loan | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss | 232 | 181 |
Consumer, Secured, Indirect, Portfolio Segment | Financial Asset, Equal to or Greater than 90 Days Past Due | ||
Financing Receivable, Credit Quality Indicators [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Revolving | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Revolving, Converted to Term Loan | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss | 0 | 0 |
Consumer, Unsecured, Portfolio Segment | ||
Financing Receivable, Credit Quality Indicators [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year | 1,654 | 1,576 |
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year | 656 | 749 |
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year | 213 | 144 |
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff | 22 | 86 |
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year | 16 | 7 |
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Revolving | 837 | 694 |
Financing Receivable, Excluding Accrued Interest, Revolving, Converted to Term Loan | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss | 3,398 | 3,256 |
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year, Writeoff | 2,047 | 344 |
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year, Writeoff | 15 | 21 |
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year, Writeoff | 21 | 13 |
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff | 0 | 2 |
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year, Writeoff | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year, Writeoff | 2 | 1 |
Financing Receivable, Excluding Accrued Interest, Revolving, Writeoff | 21 | 1 |
Financing Receivable, Excluding Accrued Interest, Revolving, Converted to Term Loan, Writeoff | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss, Writeoff | 2,106 | 382 |
Consumer, Unsecured, Portfolio Segment | Nonperforming Financial Instruments | ||
Financing Receivable, Credit Quality Indicators [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Revolving | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Revolving, Converted to Term Loan | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss | 0 | 0 |
Consumer, Unsecured, Portfolio Segment | Financial Asset, Not Past Due | ||
Financing Receivable, Credit Quality Indicators [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year | 1,654 | 1,576 |
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year | 656 | 740 |
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year | 211 | 144 |
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff | 22 | 86 |
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year | 16 | 7 |
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Revolving | 835 | 694 |
Financing Receivable, Excluding Accrued Interest, Revolving, Converted to Term Loan | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss | 3,394 | 3,247 |
Consumer, Unsecured, Portfolio Segment | Financial Assets, 30 to 89 Days Past Due | ||
Financing Receivable, Credit Quality Indicators [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year | 0 | 9 |
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year | 2 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Revolving | 2 | 0 |
Financing Receivable, Excluding Accrued Interest, Revolving, Converted to Term Loan | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss | 4 | 9 |
Consumer, Unsecured, Portfolio Segment | Financial Asset, Equal to or Greater than 90 Days Past Due | ||
Financing Receivable, Credit Quality Indicators [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Revolving | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, Revolving, Converted to Term Loan | 0 | 0 |
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss | $ 0 | $ 0 |
Loans and ACL (Summary of Loan Modifications by Type) (Details) - USD ($) $ in Thousands |
12 Months Ended | |
---|---|---|
Dec. 31, 2024 |
Dec. 31, 2023 |
|
Interest Rate Below Market Reduction [Member] | ||
Financing Receivable, Troubled Debt Restructuring [Line Items] | ||
Financing Receivable, Modified in Period, Amount | $ 132 | |
Payment Deferral | ||
Financing Receivable, Troubled Debt Restructuring [Line Items] | ||
Financing Receivable, Modified in Period, Amount | 3,905 | $ 3,095 |
Extended Maturity | ||
Financing Receivable, Troubled Debt Restructuring [Line Items] | ||
Financing Receivable, Modified in Period, Amount | 1,645 | 1,294 |
Extended Maturity And Payment Deferral Member | ||
Financing Receivable, Troubled Debt Restructuring [Line Items] | ||
Financing Receivable, Modified in Period, Amount | 1,107 | |
Extended Maturity and Interest Rate Reduction | ||
Financing Receivable, Troubled Debt Restructuring [Line Items] | ||
Financing Receivable, Modified in Period, Amount | 24 | |
Commercial and Industrial, Secured, Portfolio Segment | Interest Rate Below Market Reduction [Member] | ||
Financing Receivable, Troubled Debt Restructuring [Line Items] | ||
Financing Receivable, Modified in Period, Amount | $ 0 | |
Financing Receivable, Modified in Period, to Total Financing Receivables, Percentage | 0.00% | |
Commercial and Industrial, Secured, Portfolio Segment | Payment Deferral | ||
Financing Receivable, Troubled Debt Restructuring [Line Items] | ||
Financing Receivable, Modified in Period, Amount | $ 1,782 | |
Financing Receivable, Modified in Period, to Total Financing Receivables, Percentage | 0.80% | |
Commercial and Industrial, Secured, Portfolio Segment | Extended Maturity | ||
Financing Receivable, Troubled Debt Restructuring [Line Items] | ||
Financing Receivable, Modified in Period, Amount | $ 10 | |
Financing Receivable, Modified in Period, to Total Financing Receivables, Percentage | 0.00% | |
Commercial and Industrial, Secured, Portfolio Segment | Extended Maturity And Payment Deferral Member | ||
Financing Receivable, Troubled Debt Restructuring [Line Items] | ||
Financing Receivable, Modified in Period, Amount | $ 0 | |
Financing Receivable, Modified in Period, to Total Financing Receivables, Percentage | 0.00% | |
Commercial Real Estate, Owner Occupied, Portfolio Segment | Interest Rate Below Market Reduction [Member] | ||
Financing Receivable, Troubled Debt Restructuring [Line Items] | ||
Financing Receivable, Modified in Period, Amount | $ 0 | |
Financing Receivable, Modified in Period, to Total Financing Receivables, Percentage | 0.00% | |
Commercial Real Estate, Owner Occupied, Portfolio Segment | Payment Deferral | ||
Financing Receivable, Troubled Debt Restructuring [Line Items] | ||
Financing Receivable, Modified in Period, Amount | $ 818 | $ 118 |
Financing Receivable, Modified in Period, to Total Financing Receivables, Percentage | 0.46% | 0.07% |
Commercial Real Estate, Owner Occupied, Portfolio Segment | Extended Maturity | ||
Financing Receivable, Troubled Debt Restructuring [Line Items] | ||
Financing Receivable, Modified in Period, Amount | $ 1,353 | $ 0 |
Financing Receivable, Modified in Period, to Total Financing Receivables, Percentage | 0.76% | 0.00% |
Commercial Real Estate, Owner Occupied, Portfolio Segment | Extended Maturity And Payment Deferral Member | ||
Financing Receivable, Troubled Debt Restructuring [Line Items] | ||
Financing Receivable, Modified in Period, Amount | $ 0 | |
Financing Receivable, Modified in Period, to Total Financing Receivables, Percentage | 0.00% | |
Commercial Real Estate, Owner Occupied, Portfolio Segment | Extended Maturity and Interest Rate Reduction | ||
Financing Receivable, Troubled Debt Restructuring [Line Items] | ||
Financing Receivable, Modified in Period, Amount | $ 0 | |
Financing Receivable, Modified in Period, to Total Financing Receivables, Percentage | 0.00% | |
Commercial Real Estate, Non-owner Occupied | Payment Deferral | ||
Financing Receivable, Troubled Debt Restructuring [Line Items] | ||
Financing Receivable, Modified in Period, Amount | $ 0 | |
Financing Receivable, Modified in Period, to Total Financing Receivables, Percentage | 0.00% | |
Commercial Real Estate, Non-owner Occupied | Extended Maturity | ||
Financing Receivable, Troubled Debt Restructuring [Line Items] | ||
Financing Receivable, Modified in Period, Amount | $ 1,030 | |
Financing Receivable, Modified in Period, to Total Financing Receivables, Percentage | 0.48% | |
Commercial Real Estate, Non-owner Occupied | Extended Maturity and Interest Rate Reduction | ||
Financing Receivable, Troubled Debt Restructuring [Line Items] | ||
Financing Receivable, Modified in Period, Amount | $ 0 | |
Financing Receivable, Modified in Period, to Total Financing Receivables, Percentage | 0.00% | |
Commercial Real Estate, Multifamily, Portfolio Segment | Payment Deferral | ||
Financing Receivable, Troubled Debt Restructuring [Line Items] | ||
Financing Receivable, Modified in Period, Amount | $ 2,977 | |
Financing Receivable, Modified in Period, to Total Financing Receivables, Percentage | 3.81% | |
Commercial Real Estate, Multifamily, Portfolio Segment | Extended Maturity | ||
Financing Receivable, Troubled Debt Restructuring [Line Items] | ||
Financing Receivable, Modified in Period, Amount | $ 0 | |
Financing Receivable, Modified in Period, to Total Financing Receivables, Percentage | 0.00% | |
Commercial Real Estate, Multifamily, Portfolio Segment | Extended Maturity and Interest Rate Reduction | ||
Financing Receivable, Troubled Debt Restructuring [Line Items] | ||
Financing Receivable, Modified in Period, Amount | $ 0 | |
Financing Receivable, Modified in Period, to Total Financing Receivables, Percentage | 0.00% | |
Agricultural Mortgage, Portfolio Segment | Interest Rate Below Market Reduction [Member] | ||
Financing Receivable, Troubled Debt Restructuring [Line Items] | ||
Financing Receivable, Modified in Period, Amount | $ 0 | |
Financing Receivable, Modified in Period, to Total Financing Receivables, Percentage | 0.00% | |
Agricultural Mortgage, Portfolio Segment | Payment Deferral | ||
Financing Receivable, Troubled Debt Restructuring [Line Items] | ||
Financing Receivable, Modified in Period, Amount | $ 1,305 | $ 0 |
Financing Receivable, Modified in Period, to Total Financing Receivables, Percentage | 1.93% | 0.00% |
Agricultural Mortgage, Portfolio Segment | Extended Maturity | ||
Financing Receivable, Troubled Debt Restructuring [Line Items] | ||
Financing Receivable, Modified in Period, Amount | $ 281 | $ 227 |
Financing Receivable, Modified in Period, to Total Financing Receivables, Percentage | 0.42% | 0.33% |
Agricultural Mortgage, Portfolio Segment | Extended Maturity And Payment Deferral Member | ||
Financing Receivable, Troubled Debt Restructuring [Line Items] | ||
Financing Receivable, Modified in Period, Amount | $ 0 | |
Financing Receivable, Modified in Period, to Total Financing Receivables, Percentage | 0.00% | |
Agricultural Mortgage, Portfolio Segment | Extended Maturity and Interest Rate Reduction | ||
Financing Receivable, Troubled Debt Restructuring [Line Items] | ||
Financing Receivable, Modified in Period, Amount | $ 24 | |
Financing Receivable, Modified in Period, to Total Financing Receivables, Percentage | 0.03% | |
Agricultural Other Portfolio Segment [Member] | Interest Rate Below Market Reduction [Member] | ||
Financing Receivable, Troubled Debt Restructuring [Line Items] | ||
Financing Receivable, Modified in Period, Amount | $ 132 | |
Financing Receivable, Modified in Period, to Total Financing Receivables, Percentage | 0.41% | |
Agricultural Other Portfolio Segment [Member] | Payment Deferral | ||
Financing Receivable, Troubled Debt Restructuring [Line Items] | ||
Financing Receivable, Modified in Period, Amount | $ 0 | $ 0 |
Financing Receivable, Modified in Period, to Total Financing Receivables, Percentage | 0.00% | 0.00% |
Agricultural Other Portfolio Segment [Member] | Extended Maturity | ||
Financing Receivable, Troubled Debt Restructuring [Line Items] | ||
Financing Receivable, Modified in Period, Amount | $ 0 | $ 32 |
Financing Receivable, Modified in Period, to Total Financing Receivables, Percentage | 0.00% | 0.10% |
Agricultural Other Portfolio Segment [Member] | Extended Maturity And Payment Deferral Member | ||
Financing Receivable, Troubled Debt Restructuring [Line Items] | ||
Financing Receivable, Modified in Period, Amount | $ 1,107 | |
Financing Receivable, Modified in Period, to Total Financing Receivables, Percentage | 3.44% | |
Agricultural Other Portfolio Segment [Member] | Extended Maturity and Interest Rate Reduction | ||
Financing Receivable, Troubled Debt Restructuring [Line Items] | ||
Financing Receivable, Modified in Period, Amount | $ 0 | |
Financing Receivable, Modified in Period, to Total Financing Receivables, Percentage | 0.00% | |
Residential Real Estate, Senior Lien, Portfolio Segment | Payment Deferral | ||
Financing Receivable, Troubled Debt Restructuring [Line Items] | ||
Financing Receivable, Modified in Period, Amount | $ 0 | |
Financing Receivable, Modified in Period, to Total Financing Receivables, Percentage | 0.00% | |
Residential Real Estate, Senior Lien, Portfolio Segment | Extended Maturity | ||
Financing Receivable, Troubled Debt Restructuring [Line Items] | ||
Financing Receivable, Modified in Period, Amount | $ 5 | |
Financing Receivable, Modified in Period, to Total Financing Receivables, Percentage | 0.00% | |
Residential Real Estate, Senior Lien, Portfolio Segment | Extended Maturity and Interest Rate Reduction | ||
Financing Receivable, Troubled Debt Restructuring [Line Items] | ||
Financing Receivable, Modified in Period, Amount | $ 0 | |
Financing Receivable, Modified in Period, to Total Financing Receivables, Percentage | 0.00% | |
Consumer, Secured, Indirect, Portfolio Segment | Interest Rate Below Market Reduction [Member] | ||
Financing Receivable, Troubled Debt Restructuring [Line Items] | ||
Financing Receivable, Modified in Period, Amount | $ 0 | |
Financing Receivable, Modified in Period, to Total Financing Receivables, Percentage | 0.00% | |
Consumer, Secured, Indirect, Portfolio Segment | Payment Deferral | ||
Financing Receivable, Troubled Debt Restructuring [Line Items] | ||
Financing Receivable, Modified in Period, Amount | $ 0 | |
Financing Receivable, Modified in Period, to Total Financing Receivables, Percentage | 0.00% | |
Consumer, Secured, Indirect, Portfolio Segment | Extended Maturity | ||
Financing Receivable, Troubled Debt Restructuring [Line Items] | ||
Financing Receivable, Modified in Period, Amount | $ 1 | |
Financing Receivable, Modified in Period, to Total Financing Receivables, Percentage | 0.00% | |
Consumer, Secured, Indirect, Portfolio Segment | Extended Maturity And Payment Deferral Member | ||
Financing Receivable, Troubled Debt Restructuring [Line Items] | ||
Financing Receivable, Modified in Period, Amount | $ 0 | |
Financing Receivable, Modified in Period, to Total Financing Receivables, Percentage | 0.00% |
Loans and ACL (Summary of Loan Modification Effects) (Details) |
12 Months Ended | |
---|---|---|
Dec. 31, 2024 |
Dec. 31, 2023 |
|
Commercial and Industrial, Secured, Portfolio Segment | Payment Deferral | ||
Financing Receivable, Troubled Debt Restructuring [Line Items] | ||
Financing Receivable, Modified, Weighted Average Payment Deferral from Modification | 4 months | |
Commercial and Industrial, Secured, Portfolio Segment | Extended Maturity | ||
Financing Receivable, Troubled Debt Restructuring [Line Items] | ||
Financing Receivable, Modified, Weighted Average Extended Maturity from Modification | 3 years | |
Commercial Real Estate, Owner Occupied, Portfolio Segment | Payment Deferral | ||
Financing Receivable, Troubled Debt Restructuring [Line Items] | ||
Financing Receivable, Modified, Weighted Average Payment Deferral from Modification | 7 months | 6 months |
Commercial Real Estate, Owner Occupied, Portfolio Segment | Extended Maturity | ||
Financing Receivable, Troubled Debt Restructuring [Line Items] | ||
Financing Receivable, Modified, Weighted Average Extended Maturity from Modification | 3 years | |
Commercial Real Estate, Non-owner Occupied | Extended Maturity | ||
Financing Receivable, Troubled Debt Restructuring [Line Items] | ||
Financing Receivable, Modified, Weighted Average Extended Maturity from Modification | 3 years | |
Commercial Real Estate, Multifamily, Portfolio Segment | Payment Deferral | ||
Financing Receivable, Troubled Debt Restructuring [Line Items] | ||
Financing Receivable, Modified, Weighted Average Payment Deferral from Modification | 6 months | |
Agricultural Mortgage, Portfolio Segment | Payment Deferral | ||
Financing Receivable, Troubled Debt Restructuring [Line Items] | ||
Financing Receivable, Modified, Weighted Average Payment Deferral from Modification | 5 months | |
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% | |
Agricultural Mortgage, Portfolio Segment | Extended Maturity | ||
Financing Receivable, Troubled Debt Restructuring [Line Items] | ||
Financing Receivable, Modified, Weighted Average Extended Maturity from Modification | 6 years 3 months 7 days | 1 year 29 days |
Agricultural Other Portfolio Segment [Member] | Payment Deferral | ||
Financing Receivable, Troubled Debt Restructuring [Line Items] | ||
Financing Receivable, Modified, Weighted Average Payment Deferral from Modification | 4 months | |
Agricultural Other Portfolio Segment [Member] | Interest Rate Below Market Reduction [Member] | ||
Financing Receivable, Troubled Debt Restructuring [Line Items] | ||
Financing Receivable, Modified, Weighted Average Interest Rate Decrease from Modification | 0.50% | |
Agricultural Other Portfolio Segment [Member] | Extended Maturity | ||
Financing Receivable, Troubled Debt Restructuring [Line Items] | ||
Financing Receivable, Modified, Weighted Average Extended Maturity from Modification | 3 months 29 days | 1 year |
Residential Real Estate, Senior Lien, Portfolio Segment | Extended Maturity | ||
Financing Receivable, Troubled Debt Restructuring [Line Items] | ||
Financing Receivable, Modified, Weighted Average Extended Maturity from Modification | 2 years 7 months 6 days | |
Consumer, Secured, Indirect, Portfolio Segment | Extended Maturity | ||
Financing Receivable, Troubled Debt Restructuring [Line Items] | ||
Financing Receivable, Modified, Weighted Average Extended Maturity from Modification | 1 year 3 months 29 days |
Loans and ACL (Summary of Loan Modifications by Past Due Status) (Details) - USD ($) $ in Thousands |
Dec. 31, 2024 |
Dec. 31, 2023 |
---|---|---|
Financing Receivable, Troubled Debt Restructuring [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, Modified, after 12 Months | $ 6,789 | $ 4,413 |
Financial Asset, Not Past Due | ||
Financing Receivable, Troubled Debt Restructuring [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, Modified, after 12 Months | 6,779 | 4,408 |
Financial Assets, 30 to 59 Days Past Due [Member] | ||
Financing Receivable, Troubled Debt Restructuring [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, Modified, after 12 Months | 10 | 0 |
Financial Assets, 60 to 89 Days Past Due [Member] | ||
Financing Receivable, Troubled Debt Restructuring [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, Modified, after 12 Months | 0 | 0 |
Financial Asset, Equal to or Greater than 90 Days Past Due | ||
Financing Receivable, Troubled Debt Restructuring [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, Modified, after 12 Months | 0 | 5 |
Commercial and Industrial, Secured, Portfolio Segment | ||
Financing Receivable, Troubled Debt Restructuring [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, Modified, after 12 Months | 1,792 | |
Commercial and Industrial, Secured, Portfolio Segment | Financial Asset, Not Past Due | ||
Financing Receivable, Troubled Debt Restructuring [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, Modified, after 12 Months | 1,782 | |
Commercial and Industrial, Secured, Portfolio Segment | Financial Assets, 30 to 59 Days Past Due [Member] | ||
Financing Receivable, Troubled Debt Restructuring [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, Modified, after 12 Months | 10 | |
Commercial and Industrial, Secured, Portfolio Segment | Financial Assets, 60 to 89 Days Past Due [Member] | ||
Financing Receivable, Troubled Debt Restructuring [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, Modified, after 12 Months | 0 | |
Commercial and Industrial, Secured, Portfolio Segment | Financial Asset, Equal to or Greater than 90 Days Past Due | ||
Financing Receivable, Troubled Debt Restructuring [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, Modified, after 12 Months | 0 | |
Commercial Real Estate, Owner Occupied, Portfolio Segment | ||
Financing Receivable, Troubled Debt Restructuring [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, Modified, after 12 Months | 2,171 | 118 |
Commercial Real Estate, Owner Occupied, Portfolio Segment | Financial Asset, Not Past Due | ||
Financing Receivable, Troubled Debt Restructuring [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, Modified, after 12 Months | 2,171 | 118 |
Commercial Real Estate, Owner Occupied, Portfolio Segment | Financial Assets, 30 to 59 Days Past Due [Member] | ||
Financing Receivable, Troubled Debt Restructuring [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, Modified, after 12 Months | 0 | 0 |
Commercial Real Estate, Owner Occupied, Portfolio Segment | Financial Assets, 60 to 89 Days Past Due [Member] | ||
Financing Receivable, Troubled Debt Restructuring [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, Modified, after 12 Months | 0 | 0 |
Commercial Real Estate, Owner Occupied, Portfolio Segment | Financial Asset, Equal to or Greater than 90 Days Past Due | ||
Financing Receivable, Troubled Debt Restructuring [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, Modified, after 12 Months | 0 | 0 |
Commercial Real Estate, Non-owner Occupied | ||
Financing Receivable, Troubled Debt Restructuring [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, Modified, after 12 Months | 1,030 | |
Commercial Real Estate, Non-owner Occupied | Financial Asset, Not Past Due | ||
Financing Receivable, Troubled Debt Restructuring [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, Modified, after 12 Months | 1,030 | |
Commercial Real Estate, Non-owner Occupied | Financial Assets, 30 to 59 Days Past Due [Member] | ||
Financing Receivable, Troubled Debt Restructuring [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, Modified, after 12 Months | 0 | |
Commercial Real Estate, Non-owner Occupied | Financial Assets, 60 to 89 Days Past Due [Member] | ||
Financing Receivable, Troubled Debt Restructuring [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, Modified, after 12 Months | 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, Excluding Accrued Interest, Modified, after 12 Months | 0 | |
Commercial Real Estate, Multifamily, Portfolio Segment | ||
Financing Receivable, Troubled Debt Restructuring [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, Modified, after 12 Months | 2,977 | |
Commercial Real Estate, Multifamily, Portfolio Segment | Financial Asset, Not Past Due | ||
Financing Receivable, Troubled Debt Restructuring [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, Modified, after 12 Months | 2,977 | |
Commercial Real Estate, Multifamily, Portfolio Segment | Financial Assets, 30 to 59 Days Past Due [Member] | ||
Financing Receivable, Troubled Debt Restructuring [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, Modified, after 12 Months | 0 | |
Commercial Real Estate, Multifamily, Portfolio Segment | Financial Assets, 60 to 89 Days Past Due [Member] | ||
Financing Receivable, Troubled Debt Restructuring [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, Modified, after 12 Months | 0 | |
Commercial Real Estate, Multifamily, Portfolio Segment | Financial Asset, Equal to or Greater than 90 Days Past Due | ||
Financing Receivable, Troubled Debt Restructuring [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, Modified, after 12 Months | 0 | |
Agricultural Mortgage, Portfolio Segment | ||
Financing Receivable, Troubled Debt Restructuring [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, Modified, after 12 Months | 1,586 | 251 |
Agricultural Mortgage, Portfolio Segment | Financial Asset, Not Past Due | ||
Financing Receivable, Troubled Debt Restructuring [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, Modified, after 12 Months | 1,586 | 251 |
Agricultural Mortgage, Portfolio Segment | Financial Assets, 30 to 59 Days Past Due [Member] | ||
Financing Receivable, Troubled Debt Restructuring [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, Modified, after 12 Months | 0 | 0 |
Agricultural Mortgage, Portfolio Segment | Financial Assets, 60 to 89 Days Past Due [Member] | ||
Financing Receivable, Troubled Debt Restructuring [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, Modified, after 12 Months | 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, Excluding Accrued Interest, Modified, after 12 Months | 0 | 0 |
Agricultural Other Portfolio Segment [Member] | ||
Financing Receivable, Troubled Debt Restructuring [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, Modified, after 12 Months | 1,239 | 32 |
Agricultural Other Portfolio Segment [Member] | Financial Asset, Not Past Due | ||
Financing Receivable, Troubled Debt Restructuring [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, Modified, after 12 Months | 1,239 | 32 |
Agricultural Other Portfolio Segment [Member] | Financial Assets, 30 to 59 Days Past Due [Member] | ||
Financing Receivable, Troubled Debt Restructuring [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, Modified, after 12 Months | 0 | 0 |
Agricultural Other Portfolio Segment [Member] | Financial Assets, 60 to 89 Days Past Due [Member] | ||
Financing Receivable, Troubled Debt Restructuring [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, Modified, after 12 Months | 0 | 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, Excluding Accrued Interest, Modified, after 12 Months | 0 | 0 |
Residential Real Estate, Senior Lien, Portfolio Segment | ||
Financing Receivable, Troubled Debt Restructuring [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, Modified, after 12 Months | 5 | |
Residential Real Estate, Senior Lien, Portfolio Segment | Financial Asset, Not Past Due | ||
Financing Receivable, Troubled Debt Restructuring [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, Modified, after 12 Months | 0 | |
Residential Real Estate, Senior Lien, Portfolio Segment | Financial Assets, 30 to 59 Days Past Due [Member] | ||
Financing Receivable, Troubled Debt Restructuring [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, Modified, after 12 Months | 0 | |
Residential Real Estate, Senior Lien, Portfolio Segment | Financial Assets, 60 to 89 Days Past Due [Member] | ||
Financing Receivable, Troubled Debt Restructuring [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, Modified, after 12 Months | 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, Excluding Accrued Interest, Modified, after 12 Months | $ 5 | |
Consumer, Secured, Indirect, Portfolio Segment | ||
Financing Receivable, Troubled Debt Restructuring [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, Modified, after 12 Months | 1 | |
Consumer, Secured, Indirect, Portfolio Segment | Financial Asset, Not Past Due | ||
Financing Receivable, Troubled Debt Restructuring [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, Modified, after 12 Months | 1 | |
Consumer, Secured, Indirect, Portfolio Segment | Financial Assets, 30 to 59 Days Past Due [Member] | ||
Financing Receivable, Troubled Debt Restructuring [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, Modified, after 12 Months | 0 | |
Consumer, Secured, Indirect, Portfolio Segment | Financial Assets, 60 to 89 Days Past Due [Member] | ||
Financing Receivable, Troubled Debt Restructuring [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, Modified, after 12 Months | 0 | |
Consumer, Secured, Indirect, Portfolio Segment | Financial Asset, Equal to or Greater than 90 Days Past Due | ||
Financing Receivable, Troubled Debt Restructuring [Line Items] | ||
Financing Receivable, Excluding Accrued Interest, Modified, after 12 Months | $ 0 |
Loans and ACL (Summary of Changes in ACL by segment (Details) - USD ($) $ in Thousands |
12 Months Ended | ||
---|---|---|---|
Dec. 31, 2024 |
Dec. 31, 2023 |
Dec. 31, 2022 |
|
Financing Receivable, Allowance for Credit Loss [Line Items] | |||
Financing Receivable, Allowance for Credit Loss, Excluding Accrued Interest | $ 12,895 | $ 13,108 | $ 9,850 |
Allowance for Loan and Lease Losses [Roll Forward] | |||
Allowance for loan losses, Charge-offs | (2,784) | (824) | |
Allowance for loan losses, Recoveries | 884 | 709 | |
Financing Receivable, Credit Loss, Expense (Reversal) | 1,687 | 629 | |
Accounting Standards Update 2016-13 | |||
Allowance for Loan and Lease Losses [Roll Forward] | |||
Allowance for loan losses, ending Balance | 2,744 | ||
Commercial [Member] | |||
Financing Receivable, Allowance for Credit Loss [Line Items] | |||
Financing Receivable, Allowance for Credit Loss, Excluding Accrued Interest | 1,316 | 968 | 860 |
Allowance for Loan and Lease Losses [Roll Forward] | |||
Allowance for loan losses, Charge-offs | (381) | (276) | |
Allowance for loan losses, Recoveries | 42 | 79 | |
Financing Receivable, Credit Loss, Expense (Reversal) | 687 | 363 | |
Commercial [Member] | Accounting Standards Update 2016-13 | |||
Allowance for Loan and Lease Losses [Roll Forward] | |||
Allowance for loan losses, ending Balance | (58) | ||
Commercial Real Estate | |||
Financing Receivable, Allowance for Credit Loss [Line Items] | |||
Financing Receivable, Allowance for Credit Loss, Excluding Accrued Interest | 5,171 | 5,878 | 461 |
Allowance for Loan and Lease Losses [Roll Forward] | |||
Allowance for loan losses, Charge-offs | 0 | 0 | |
Allowance for loan losses, Recoveries | 355 | 26 | |
Financing Receivable, Credit Loss, Expense (Reversal) | (1,062) | (141) | |
Commercial Real Estate | Accounting Standards Update 2016-13 | |||
Allowance for Loan and Lease Losses [Roll Forward] | |||
Allowance for loan losses, ending Balance | 5,532 | ||
Agricultural [Member] | |||
Financing Receivable, Allowance for Credit Loss [Line Items] | |||
Financing Receivable, Allowance for Credit Loss, Excluding Accrued Interest | 287 | 270 | 577 |
Allowance for Loan and Lease Losses [Roll Forward] | |||
Allowance for loan losses, Charge-offs | 0 | (4) | |
Allowance for loan losses, Recoveries | 6 | 12 | |
Financing Receivable, Credit Loss, Expense (Reversal) | 11 | (68) | |
Agricultural [Member] | Accounting Standards Update 2016-13 | |||
Allowance for Loan and Lease Losses [Roll Forward] | |||
Allowance for loan losses, ending Balance | (247) | ||
Residential Mortgage [Member] | |||
Financing Receivable, Allowance for Credit Loss [Line Items] | |||
Financing Receivable, Allowance for Credit Loss, Excluding Accrued Interest | 4,521 | 4,336 | 617 |
Allowance for Loan and Lease Losses [Roll Forward] | |||
Allowance for loan losses, Charge-offs | (10) | (2) | |
Allowance for loan losses, Recoveries | 128 | 329 | |
Financing Receivable, Credit Loss, Expense (Reversal) | 67 | (143) | |
Residential Mortgage [Member] | Accounting Standards Update 2016-13 | |||
Allowance for Loan and Lease Losses [Roll Forward] | |||
Allowance for loan losses, ending Balance | 3,535 | ||
Consumer [Member] | |||
Financing Receivable, Allowance for Credit Loss [Line Items] | |||
Financing Receivable, Allowance for Credit Loss, Excluding Accrued Interest | 1,600 | 1,656 | 961 |
Allowance for Loan and Lease Losses [Roll Forward] | |||
Allowance for loan losses, Charge-offs | (2,393) | (542) | |
Allowance for loan losses, Recoveries | 353 | 263 | |
Financing Receivable, Credit Loss, Expense (Reversal) | $ 1,984 | 618 | |
Consumer [Member] | Accounting Standards Update 2016-13 | |||
Allowance for Loan and Lease Losses [Roll Forward] | |||
Allowance for loan losses, ending Balance | 356 | ||
Unallocated Financing Receivables [Member] | |||
Financing Receivable, Allowance for Credit Loss [Line Items] | |||
Financing Receivable, Allowance for Credit Loss, Excluding Accrued Interest | 0 | $ 6,374 | |
Allowance for Loan and Lease Losses [Roll Forward] | |||
Allowance for loan losses, Charge-offs | 0 | ||
Allowance for loan losses, Recoveries | 0 | ||
Financing Receivable, Credit Loss, Expense (Reversal) | 0 | ||
Unallocated Financing Receivables [Member] | Accounting Standards Update 2016-13 | |||
Allowance for Loan and Lease Losses [Roll Forward] | |||
Allowance for loan losses, ending Balance | $ (6,374) |
Loans and ACL (Summary of ACL by Evaluation Status) (Details) - USD ($) $ in Thousands |
Dec. 31, 2024 |
Dec. 31, 2023 |
Dec. 31, 2022 |
---|---|---|---|
Financing Receivable, Allowance for Credit Loss [Line Items] | |||
Individually evaluated for impairment, ACL | $ 0 | $ 84 | |
Collectively evaluated for impairment, ALLL | 12,895 | 13,024 | |
Financing Receivable, Allowance for Credit Loss, Excluding Accrued Interest | $ 12,895 | $ 13,108 | $ 9,850 |
Individually Evaluated for Impairment, Loans | 0.00% | 0.01% | |
Financing Receivable, Collectively Evaluated for Credit Loss | 0.91% | 0.96% | |
Financing Receivable, Allowance for Credit Loss, Percent | 0.91% | 0.97% | |
Collateral Pledged | |||
Financing Receivable, Allowance for Credit Loss [Line Items] | |||
Individually evaluated for impairment, ACL | $ 0 | $ 84 |
Loans and ACL (Summary of Specific Reserves by Segments) (Details) - USD ($) $ in Thousands |
Dec. 31, 2024 |
Dec. 31, 2023 |
---|---|---|
Financing Receivable, Allowance for Credit Loss [Line Items] | ||
Individually evaluated for impairment, ACL | $ 0 | $ 84 |
Collateral Pledged | ||
Financing Receivable, Allowance for Credit Loss [Line Items] | ||
Individually Evaluated for Impairment, Loans | 254 | 1,083 |
Individually evaluated for impairment, ACL | 0 | 84 |
Commercial [Member] | Collateral Pledged | ||
Financing Receivable, Allowance for Credit Loss [Line Items] | ||
Individually Evaluated for Impairment, Loans | 0 | 465 |
Individually evaluated for impairment, ACL | 0 | 56 |
Commercial Real Estate | Collateral Pledged | ||
Financing Receivable, Allowance for Credit Loss [Line Items] | ||
Individually Evaluated for Impairment, Loans | 0 | 234 |
Individually evaluated for impairment, ACL | 0 | 28 |
Agricultural [Member] | Collateral Pledged | ||
Financing Receivable, Allowance for Credit Loss [Line Items] | ||
Individually Evaluated for Impairment, Loans | 0 | 181 |
Individually evaluated for impairment, ACL | 0 | 0 |
Residential Mortgage [Member] | Collateral Pledged | ||
Financing Receivable, Allowance for Credit Loss [Line Items] | ||
Individually Evaluated for Impairment, Loans | 254 | 203 |
Individually evaluated for impairment, ACL | 0 | 0 |
Total consumer [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) (Details) $ in Thousands |
12 Months Ended | |
---|---|---|
Dec. 31, 2024
USD ($)
|
Dec. 31, 2023
USD ($)
|
|
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 | $ 43 | $ 0 |
Financing Receivable, Modified, Subsequent Default | 0 | 0 |
Collateral Pledged | ||
Accounts, Notes, Loans and Financing Receivable [Line Items] | ||
Individually Evaluated for Impairment, Loans | $ 254 | 1,083 |
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] | ||
Financing Receivable, Threshold Period Past Due | 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] | ||
Financing Receivable, Threshold Period Past Due | 60 days | |
Commercial and Agricultural Portfolio Segments [Member] | ||
Accounts, Notes, Loans and Financing Receivable [Line Items] | ||
Maximum percentage of loan | 0.80 | |
Commercial and Agricultural Portfolio Segments [Member] | Customer Concentration Risk [Member] | ||
Accounts, Notes, Loans and Financing Receivable [Line Items] | ||
Maximum amount of loans | $ 18 | |
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 | |
Residential, Privately Insured, Financing Receivable [Member] | ||
Accounts, Notes, Loans and Financing Receivable [Line Items] | ||
Maximum percentage of loan | 0.80 | |
Consumer [Member] | ||
Accounts, Notes, Loans and Financing Receivable [Line Items] | ||
Maximum days of consumer loan charged off | 180 days | |
Consumer [Member] | Collateral Pledged | ||
Accounts, Notes, Loans and Financing Receivable [Line Items] | ||
Individually Evaluated for Impairment, Loans | $ 0 | $ 0 |
Consumer [Member] | Maximum [Member] | ||
Accounts, Notes, Loans and Financing Receivable [Line Items] | ||
Financing receivable, amortization term | 15 years | |
Commercial, Agricultural, and Residential Portfolio [Member] | ||
Accounts, Notes, Loans and Financing Receivable [Line Items] | ||
Number of days past due (or more), accrual of interest discontinued | 90 days |
Premises and Equipment (Details) - USD ($) $ in Thousands |
Dec. 31, 2024 |
Dec. 31, 2023 |
---|---|---|
Property, Plant and Equipment [Line Items] | ||
Total | $ 76,639 | $ 76,821 |
Less: accumulated depreciation | 48,980 | 49,182 |
Premises and equipment, net | 27,659 | 27,639 |
Land [Member] | ||
Property, Plant and Equipment [Line Items] | ||
Total | 6,309 | 6,309 |
Buildings and improvements [Member] | ||
Property, Plant and Equipment [Line Items] | ||
Total | 36,370 | 34,984 |
Furniture and equipment [Member] | ||
Property, Plant and Equipment [Line Items] | ||
Total | $ 33,960 | $ 35,528 |
Premises and Equipment (Narrative) (Details) - USD ($) $ in Thousands |
12 Months Ended | ||
---|---|---|---|
Dec. 31, 2024 |
Dec. 31, 2023 |
Dec. 31, 2022 |
|
Property, Plant and Equipment [Abstract] | |||
Depreciation expense | $ 2,086 | $ 1,978 | $ 2,071 |
Goodwill and Other Intangible Assets (Identifiable intangible assets) (Details) - Core deposit premium resulting from acquisitions [Member] - USD ($) $ in Thousands |
Dec. 31, 2024 |
Dec. 31, 2023 |
---|---|---|
Finite-Lived Intangible Assets [Line Items] | ||
Gross Intangible Assets | $ 5,579 | $ 5,579 |
Accumulated Amortization | 5,578 | 5,577 |
Net Intangible Assets | $ 1 | $ 2 |
Goodwill and Other Intangible Assets (Narrative) (Details) - USD ($) $ in Thousands |
12 Months Ended | ||
---|---|---|---|
Dec. 31, 2024 |
Dec. 31, 2023 |
Dec. 31, 2022 |
|
Finite-Lived Intangible Assets [Line Items] | |||
Goodwill | $ 48,282 | $ 48,282 | |
Core Deposits [Member] | |||
Finite-Lived Intangible Assets [Line Items] | |||
Amortization expense of identifiable intangible assets | $ 1 | $ 3 | $ 15 |
Deposits (Scheduled maturities of time deposits) (Details) - USD ($) $ in Thousands |
Dec. 31, 2024 |
Dec. 31, 2023 |
---|---|---|
Scheduled maturities of time deposits | ||
Year One | $ 340,229 | |
Year Two | 28,909 | |
Year Three | 8,451 | |
Year Four | 5,836 | |
Year Five | 4,102 | |
Thereafter | 64 | |
Time Deposits, Total | $ 387,591 | $ 346,374 |
Deposits (Narrative) (Details) - USD ($) $ in Thousands |
12 Months Ended | ||
---|---|---|---|
Dec. 31, 2024 |
Dec. 31, 2023 |
Dec. 31, 2022 |
|
Deposits [Abstract] | |||
Interest Expense, Time Deposits, Greater than $250,000 | $ 5,540 | $ 3,419 | $ 621 |
Borrowed Funds (Short-term borrowings) (Details) - USD ($) $ in Thousands |
12 Months Ended | |
---|---|---|
Dec. 31, 2024 |
Dec. 31, 2023 |
|
Short-term Debt [Line Items] | ||
Debt, Long-term and Short-term, Combined Amount | $ 112,991 | $ 116,136 |
Securities Sold under Agreements to Repurchase [Member] | ||
Short-term Debt [Line Items] | ||
Maximum Month End Balance | 56,051 | 55,722 |
Average Balance | $ 44,808 | $ 42,982 |
Weighted Average Interest Rate During the Period | 3.18% | 2.22% |
Debt, Long-term and Short-term, Combined Amount | $ 53,567 | $ 46,801 |
Borrowed funds, Rate | 3.18% | 3.11% |
Federal Funds Purchased [Member] | ||
Short-term Debt [Line Items] | ||
Maximum Month End Balance | $ 0 | $ 0 |
Average Balance | $ 1 | $ 13 |
Weighted Average Interest Rate During the Period | 5.55% | 6.13% |
Federal Reserve Bank Advances [Member] | ||
Short-term Debt [Line Items] | ||
Maximum Month End Balance | $ 5,300 | $ 0 |
Average Balance | $ 315 | $ 66 |
Weighted Average Interest Rate During the Period | 4.80% | 5.34% |
Borrowed Funds (Pledged financial instruments) (Details) - USD ($) $ in Thousands |
Dec. 31, 2024 |
Dec. 31, 2023 |
---|---|---|
Short-term Debt [Line Items] | ||
Pledged Financial Instruments, Available for Sale Securities, without Single Maturity Date | $ 67,539 | $ 67,764 |
Federal Home Loan Bank, Advances, General Debt Obligations, Disclosures, Collateral Pledged | 395,286 | 391,529 |
Securities Sold under Agreements to Repurchase, Fair Value of Collateral | 67,539 | 67,764 |
Deposit Liabilities, Collateral Issued, Financial Instruments | 86,162 | 84,099 |
Total | 548,987 | 543,392 |
US Treasury Securities | ||
Short-term Debt [Line Items] | ||
Pledged Financial Instruments, Available for Sale Securities, without Single Maturity Date | 57,271 | 55,623 |
Mortgage Backed Securities, Other [Member] | ||
Short-term Debt [Line Items] | ||
Pledged Financial Instruments, Available for Sale Securities, without Single Maturity Date | 7,979 | 9,462 |
Collateralized Mortgage Obligations [Member] | ||
Short-term Debt [Line Items] | ||
Pledged Financial Instruments, Available for Sale Securities, without Single Maturity Date | $ 2,289 | $ 2,679 |
Borrowed Funds (Maturity and weighted average interest rates of FHLB advances) (Details) - USD ($) $ in Thousands |
Dec. 31, 2024 |
Dec. 31, 2023 |
---|---|---|
Federal Home Loan Bank, Advances, Fixed Rate Due 2024 | ||
Federal Home Loan Bank, Advances [Line Items] | ||
FHLB fixed rate advances | $ 0 | $ 40,000 |
FHLB advances, rate | 0.00% | 5.55% |
Federal Home Loan Bank, Advances, Fixed Rate Due 2025 | ||
Federal Home Loan Bank, Advances [Line Items] | ||
FHLB fixed rate advances | $ 30,000 | $ 0 |
FHLB advances, rate | 4.52% | 0.00% |
Borrowed Funds (Subordinated Debt) (Details) - USD ($) $ in Thousands |
12 Months Ended | |
---|---|---|
Dec. 31, 2024 |
Dec. 31, 2023 |
|
Subordinated Borrowing [Line Items] | ||
Subordinated Debt | $ 29,424 | $ 29,335 |
Subordinated Borrowing, Interest Rate | 3.25% | 3.25% |
Subordinated Debt | ||
Subordinated Borrowing [Line Items] | ||
Debt Instrument, Face Amount | $ 30,000 | $ 30,000 |
Debt Instrument, Unamortized Discount (Premium) and Debt Issuance Costs, Net | $ (576) | $ (665) |
Borrowed Funds (Narrative) (Details) - USD ($) $ in Thousands |
Dec. 31, 2024 |
Dec. 31, 2023 |
---|---|---|
Debt Disclosure [Abstract] | ||
Securities Sold under Agreements to Repurchase, Fair Value of Collateral | $ 67,539 | $ 67,764 |
Debt Instrument, Unused Borrowing Capacity, Amount | $ 342,130 |
Benefit Plans (Changes in the defined benefit pension plan) (Details) - USD ($) $ in Thousands |
12 Months Ended | ||
---|---|---|---|
Dec. 31, 2024 |
Dec. 31, 2023 |
Dec. 31, 2022 |
|
Change in benefit obligation | |||
Benefit obligation, beginning balance | $ 6,628 | $ 6,896 | |
Interest cost | 294 | 317 | $ 224 |
Actuarial (gain) loss | (76) | (241) | |
Defined Benefit Plan, Benefit Obligation, Benefits Paid | 443 | 344 | |
Benefit obligation, ending balance | 6,403 | 6,628 | 6,896 |
Change in plan assets | |||
Fair value of plan assets, beginning balance | 7,066 | 6,582 | |
Investment return | 680 | 828 | |
Contributions | 0 | 0 | |
Defined Benefit Plan, Plan Assets, Benefits Paid | 443 | 344 | |
Fair value of plan assets, ending balance | 7,303 | 7,066 | 6,582 |
Funded (unfunded) status at December31, included on the consolidated balance sheets | 900 | 438 | |
Defined Benefit Plan, Accumulated Benefit Obligation | 6,403 | 6,628 | |
Accrued benefit cost, beginning balance | (438) | (314) | |
Contributions | 0 | 0 | |
Net periodic cost for the year | 82 | (95) | (59) |
Net change in unrecognized actuarial loss and prior service cost | 380 | 847 | 821 |
Accrued benefit cost, ending balance | $ (900) | $ (438) | $ (314) |
Benefit Plans (Components of net periodic benefit cost) (Details) - USD ($) $ in Thousands |
12 Months Ended | ||
---|---|---|---|
Dec. 31, 2024 |
Dec. 31, 2023 |
Dec. 31, 2022 |
|
Retirement Benefits [Abstract] | |||
Interest cost on benefit obligation | $ 294 | $ 317 | $ 224 |
Defined Benefit Plan, Net Periodic Benefit Cost (Credit), Interest Cost, Statement of Income or Comprehensive Income [Extensible Enumeration] | Labor and Related Expense | ||
Expected return on plan assets | (402) | (371) | $ (490) |
Defined Benefit Plan, Net Periodic Benefit (Cost) Credit, Expected Return (Loss), Statement of Income or Comprehensive Income [Extensible Enumeration] | Labor and Related Expense | ||
Amortization of unrecognized actuarial net loss | 26 | 149 | $ 216 |
Defined Benefit Plan, Type [Extensible Enumeration] | Labor and Related Expense | ||
Settlement loss | 0 | 0 | $ 109 |
Defined Benefit Plan, Net Periodic Benefit (Cost) Credit, Curtailment Gain (Loss), Statement of Income or Comprehensive Income [Extensible Enumeration] | Labor and Related Expense | ||
Net periodic cost for the year | $ 82 | $ (95) | $ (59) |
Benefit Plans (Components of AOCI) (Details) - USD ($) $ in Thousands |
Dec. 31, 2024 |
Dec. 31, 2023 |
Dec. 31, 2022 |
---|---|---|---|
Retirement Benefits [Abstract] | |||
Defined Benefit Plan, Accumulated Other Comprehensive Income (Loss), Transition Asset (Obligation), before Tax | $ 0 | $ 0 | $ 0 |
Defined Benefit Plan, Accumulated Other Comprehensive Income (Loss), Gain (Loss), before Tax | 502 | 882 | 1,729 |
Defined Benefit Plan, Amortization of Prior Service Cost (Credit) | 0 | 0 | 0 |
Defined Benefit Plan, Accumulated Other Comprehensive (Income) Loss, before Tax | $ 502 | $ 882 | $ 1,729 |
Benefit Plans (Actuarial assumptions used) (Details) |
12 Months Ended | ||
---|---|---|---|
Dec. 31, 2024 |
Dec. 31, 2023 |
Dec. 31, 2022 |
|
Retirement Benefits [Abstract] | |||
Defined Benefit Plan, Assumptions Used Calculating Benefit Obligation, Discount Rate | 5.32% | 4.69% | 4.88% |
Defined Benefit Plan, Assumptions Used Calculating Net Periodic Benefit Cost, Discount Rate | 4.69% | 4.88% | 2.43% |
Actuarial weighted average assumptions used in determining the net periodic pension costs | |||
Expected long-term return on plan assets | 6.00% | 6.00% | 6.00% |
Benefit Plans (Fair values of our pension plan assets by asset category) (Details) - USD ($) $ in Thousands |
Dec. 31, 2024 |
Dec. 31, 2023 |
Dec. 31, 2022 |
---|---|---|---|
Defined Benefit Plan Disclosure [Line Items] | |||
Fair values of the Corporation's pension plan assets | $ 7,303 | $ 7,066 | $ 6,582 |
Level 2 [Member] | |||
Defined Benefit Plan Disclosure [Line Items] | |||
Fair values of the Corporation's pension plan assets | 7,303 | 7,066 | |
Short-term investments [Member] | |||
Defined Benefit Plan Disclosure [Line Items] | |||
Fair values of the Corporation's pension plan assets | 234 | 103 | |
Short-term investments [Member] | Level 2 [Member] | |||
Defined Benefit Plan Disclosure [Line Items] | |||
Fair values of the Corporation's pension plan assets | 234 | 103 | |
Fixed income [Member] | |||
Defined Benefit Plan Disclosure [Line Items] | |||
Fair values of the Corporation's pension plan assets | 3,322 | 3,273 | |
Fixed income [Member] | Level 2 [Member] | |||
Defined Benefit Plan Disclosure [Line Items] | |||
Fair values of the Corporation's pension plan assets | 3,322 | 3,273 | |
Equity investments [Member] | |||
Defined Benefit Plan Disclosure [Line Items] | |||
Fair values of the Corporation's pension plan assets | 3,747 | 3,690 | |
Equity investments [Member] | Level 2 [Member] | |||
Defined Benefit Plan Disclosure [Line Items] | |||
Fair values of the Corporation's pension plan assets | $ 3,747 | $ 3,690 |
Benefit Plans (Estimated future benefit payments) (Details) $ in Thousands |
Dec. 31, 2024
USD ($)
|
---|---|
Retirement Benefits [Abstract] | |
Year One | $ 915 |
Year Two | 724 |
Year Three | 553 |
Year Four | 546 |
Year Five | 532 |
After Five Years | $ 2,356 |
Benefit Plans (Components of shares eligible to be issued under the Directors Plan) (Details) - Director [Member] - USD ($) $ in Thousands |
Dec. 31, 2024 |
Dec. 31, 2023 |
---|---|---|
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items] | ||
Eligible shares, unissued | 101,493 | 154,119 |
Market value, unissued | $ 2,638 | $ 3,313 |
Eligible shares, shares held in Rabbi Trust | 142,535 | 150,581 |
Market value, shares held in Rabbi Trust | $ 3,704 | $ 3,237 |
Benefit Plans (Nonvested Restricted Stock Awards Activity) (Details) - Restricted Stock - Isabella Bank Corporation Restricted Stock Plan - USD ($) $ in Thousands |
12 Months Ended | |
---|---|---|
Dec. 31, 2024 |
Dec. 31, 2023 |
|
Number of Shares | ||
Beginning balance (in shares) | 27,072 | 27,072 |
Granted (in shares) | 3,901 | 0 |
Vested (in shares) | (16,240) | 0 |
Forfeited (in shares) | 0 | 0 |
Ending balance (in shares) | 14,733 | 27,072 |
Fair Value | ||
Beginning balance | $ 592 | $ 592 |
Granted | 76 | 0 |
Vested | (345) | 0 |
Forfeited | 0 | 0 |
Ending balance | $ 323 | $ 592 |
Benefit Plans (Narrative) (Details) - USD ($) $ in Thousands |
12 Months Ended | ||
---|---|---|---|
Dec. 31, 2024 |
Dec. 31, 2023 |
Dec. 31, 2022 |
|
Retirement Benefits [Abstract] | |||
Employees contribution | 100.00% | ||
Corporation matching contribution, percent | 100.00% | ||
Employee contribution, percent | 5.00% | ||
Defined Contribution Plan Disclosure [Line Items] | |||
Performance bonus expense | $ 1,485 | $ 796 | $ 1,072 |
Defined Benefit Plan, Net Periodic Benefit Cost (Credit), Gain (Loss) Due to Settlement | 0 | 0 | (109) |
Plan expenses | 965 | 885 | 805 |
Corporation self-funded medical plan | 100 | ||
Medical expenses | 2,895 | 2,281 | 3,026 |
Defined Benefit Plan Disclosure [Line Items] | |||
Performance Bonus Expense - Executive Plan | 103 | 53 | 252 |
Other Postretirement Benefits Plan [Member] | |||
Defined Contribution Plan Disclosure [Line Items] | |||
Plan expenses | 529 | 345 | 251 |
Restricted Stock | Isabella Bank Corporation Restricted Stock Plan | |||
Share-based Compensation Arrangement by Share-based Payment Award [Line Items] | |||
Compensation expense | 95 | $ 253 | $ 147 |
Unrecognized compensation expense | $ 88 | ||
Unrecognized compensation expense, period for recognition | 2 years 4 months 17 days | ||
Minimum [Member] | Restricted Stock | Isabella Bank Corporation Restricted Stock Plan | |||
Share-based Compensation Arrangement by Share-based Payment Award [Line Items] | |||
Award as a percentage of salary | 25.00% | ||
Maximum [Member] | Restricted Stock | Isabella Bank Corporation Restricted Stock Plan | |||
Share-based Compensation Arrangement by Share-based Payment Award [Line Items] | |||
Award as a percentage of salary | 40.00% | ||
Safe Harbor 401(k) [Member] | |||
Defined Contribution Plan Disclosure [Line Items] | |||
Vesting percentage | 100.00% | ||
Equity Collective Trust [Member] | |||
Defined Benefit Plan Disclosure [Line Items] | |||
Investment allocation in securities | 50.00% | ||
Fixed Income Funds [Member] | |||
Defined Benefit Plan Disclosure [Line Items] | |||
Investment allocation in securities | 50.00% |
Capital Ratios (Details) $ in Thousands |
Dec. 31, 2024
USD ($)
|
Dec. 31, 2023
USD ($)
|
---|---|---|
Compliance with Regulatory Capital Requirements under Banking Regulations [Line Items] | ||
Common Equity Tier One Capital | $ 183,348 | $ 180,014 |
Banking Regulation, Common Equity Tier 1 Risk-Based Capital Ratio, Actual | 0.1221 | 0.1254 |
CommonEquityTierOneRiskBasedCapitalRequiredForCapitalAdequacy | $ 105,136 | $ 100,449 |
CommonEquityTierOneRiskBasedCapitalRequiredForCapitalAdequacyToRiskWeightedAssets | 7.00% | 7.00% |
Tier 1, Actual Amount | $ 183,348 | $ 180,014 |
Tier 1, Actual Ratio | 0.1221 | 0.1254 |
Capital Adequacy Minimum with Buffer | $ 127,665 | $ 121,973 |
TierOneRiskBasedCapitalRequiredForCapitalAdequacyToRiskWeightedAssetsMinimumCapitalRequiredPlusCapitalConservationBuffer | 0.0850 | 0.0850 |
Banking Regulation, Total Capital, Actual | $ 226,179 | $ 222,772 |
Capital to Risk Weighted Assets | 0.1506 | 0.1552 |
CapitalRequiredForCapitalAdequacyMinimumCapitalRequiredPlusCapitalConservationBuffer | $ 157,703 | $ 150,673 |
CapitalRequiredForCapitalAdequacyToRiskWeightedAssetsMinimumCapitalRequiredPlusCapitalConservationBuffer | 0.1050 | 0.1050 |
Tier One Leverage Capital | $ 183,348 | $ 180,014 |
Tier One Leverage Capital to Average Assets | 0.0886 | 0.0876 |
TierOneLeverageCapitalRequiredForCapitalAdequacyMinimumCapitalRequiredPlusCapitalConservationBuffer | $ 82,803 | $ 82,154 |
TierOneLeverageCapitalRequiredForCapitalAdequacyToAverageAssetsMinimumCapitalRequiredPlusCapitalConservationBuffer | 0.0400 | 0.0400 |
Isabella Bank [Member] | ||
Compliance with Regulatory Capital Requirements under Banking Regulations [Line Items] | ||
Common Equity Tier One Capital | $ 172,589 | $ 178,316 |
Banking Regulation, Common Equity Tier 1 Risk-Based Capital Ratio, Actual | 0.1153 | 0.1248 |
CommonEquityTierOneRiskBasedCapitalRequiredForCapitalAdequacy | $ 104,783 | $ 100,043 |
CommonEquityTierOneRiskBasedCapitalRequiredForCapitalAdequacyToRiskWeightedAssets | 7.00% | 7.00% |
Banking Regulation, Common Equity Tier 1 Risk-Based Capital, Well Capitalized, Minimum | $ 97,299 | $ 92,897 |
Tier 1 Capital to Risk Weighted Assets | 0.0650 | 0.0650 |
Tier 1, Actual Amount | $ 172,589 | $ 178,316 |
Tier 1, Actual Ratio | 0.1153 | 0.1248 |
Capital Adequacy Minimum with Buffer | $ 127,237 | $ 121,481 |
TierOneRiskBasedCapitalRequiredForCapitalAdequacyToRiskWeightedAssetsMinimumCapitalRequiredPlusCapitalConservationBuffer | 0.0850 | 0.0850 |
Tier One Risk Based Capital Required to be Well Capitalized | $ 119,753 | $ 114,335 |
Minimum To Be Well Capitalized Under Prompt Corrective Action Provisions Ratio | 0.0800 | 0.0800 |
Banking Regulation, Total Capital, Actual | $ 185,997 | $ 191,739 |
Capital to Risk Weighted Assets | 0.1243 | 0.1342 |
CapitalRequiredForCapitalAdequacyMinimumCapitalRequiredPlusCapitalConservationBuffer | $ 157,175 | $ 150,065 |
CapitalRequiredForCapitalAdequacyToRiskWeightedAssetsMinimumCapitalRequiredPlusCapitalConservationBuffer | 0.1050 | 0.1050 |
Capital Required to be Well Capitalized | $ 149,691 | $ 142,919 |
Capital Required to be Well Capitalized to Risk Weighted Assets | 0.1000 | 0.1000 |
Tier One Leverage Capital | $ 172,589 | $ 178,316 |
Tier One Leverage Capital to Average Assets | 0.0836 | 0.0871 |
TierOneLeverageCapitalRequiredForCapitalAdequacyMinimumCapitalRequiredPlusCapitalConservationBuffer | $ 82,602 | $ 81,935 |
TierOneLeverageCapitalRequiredForCapitalAdequacyToAverageAssetsMinimumCapitalRequiredPlusCapitalConservationBuffer | 0.0400 | 0.0400 |
Minimum To Be Well Capitalized Under Prompt Corrective Action Provisions Amoutnnt | $ 103,252 | $ 102,419 |
Tier One Leverage Capital Required to be Well Capitalized to Average Assets | 0.0500 | 0.0500 |
Accumulated Other Comprehensive Income (Loss) (Changes in AOCI by Component) (Details) - USD ($) $ in Thousands |
12 Months Ended | ||
---|---|---|---|
Dec. 31, 2024 |
Dec. 31, 2023 |
Dec. 31, 2022 |
|
Increase (Decrease) in Accumulated Other Comprehensive Income [Roll Forward] | |||
Beginning Balance | $ (25,896) | $ (37,194) | $ 1,859 |
OCI before reclassifications | 5,801 | 14,117 | (49,253) |
Amounts reclassified from AOCI | (82) | 28 | 59 |
Net unrealized gains (losses) | 5,719 | 14,145 | (49,194) |
Tax effect | (1,178) | (2,847) | 10,141 |
Unrealized gains (losses), net of tax | 4,541 | 11,298 | (39,053) |
Accumulated Other Comprehensive Income (Loss), Net of Tax | (21,355) | (25,896) | (37,194) |
Unrealized Holding Gains (Losses) on AFS Securities [Member] | |||
Increase (Decrease) in Accumulated Other Comprehensive Income [Roll Forward] | |||
Beginning Balance | (25,199) | (35,828) | 3,873 |
OCI before reclassifications | 5,339 | 13,365 | (50,015) |
Amounts reclassified from AOCI | 0 | (67) | 0 |
Net unrealized gains (losses) | 5,339 | 13,298 | (50,015) |
Tax effect | (1,098) | (2,669) | 10,314 |
Unrealized gains (losses), net of tax | 4,241 | 10,629 | (39,701) |
Accumulated Other Comprehensive Income (Loss), Net of Tax | (20,958) | (25,199) | (35,828) |
Defined Benefit Pension Plan [Member] | |||
Increase (Decrease) in Accumulated Other Comprehensive Income [Roll Forward] | |||
Beginning Balance | (697) | (1,366) | (2,014) |
OCI before reclassifications | 462 | 752 | 762 |
Amounts reclassified from AOCI | (82) | 95 | 59 |
Net unrealized gains (losses) | 380 | 847 | 821 |
Tax effect | (80) | (178) | (173) |
Unrealized gains (losses), net of tax | 300 | 669 | 648 |
Accumulated Other Comprehensive Income (Loss), Net of Tax | $ (397) | $ (697) | $ (1,366) |
Accumulated Other Comprehensive Income (Loss) (Components of unrealized holdings gains on AFS securities) (Details) - USD ($) $ in Thousands |
12 Months Ended | ||||
---|---|---|---|---|---|
Dec. 31, 2024 |
Dec. 31, 2023 |
Dec. 31, 2022 |
|||
Accumulated Other Comprehensive Income (Loss) [Line Items] | |||||
OCI, Debt Securities, Available-for-Sale, Unrealized Holding Gain (Loss), before Adjustment and Tax | $ 5,339 | $ 13,365 | $ (50,015) | ||
Other Comprehensive Income (Loss), Reclassification Adjustment from OCI for Sale of Securities, before Tax | 0 | (67) | 0 | ||
Tax effect | [1] | (1,098) | (2,669) | 10,314 | |
Unrealized gains (losses), net of tax | 4,541 | 11,298 | (39,053) | ||
Unrealized Holding Gains (Losses) on AFS Securities [Member] | |||||
Accumulated Other Comprehensive Income (Loss) [Line Items] | |||||
OCI, Debt Securities, Available-for-Sale, Unrealized Holding Gain (Loss), before Adjustment and Tax | 5,339 | 13,365 | (50,015) | ||
Other Comprehensive Income (Loss), Reclassification Adjustment from OCI for Sale of Securities, before Tax | 0 | (67) | 0 | ||
OCI, Debt Securities, Available-for-Sale, Gain (Loss), after Adjustment, before Tax | 5,339 | 13,298 | (50,015) | ||
Tax effect | (1,098) | (2,669) | 10,314 | ||
Unrealized gains (losses), net of tax | 4,241 | 10,629 | (39,701) | ||
Unrealized Holding Gains (Losses) on AFS Securities [Member] | Auction Rate Money Market Preferred and Preferred Stocks [Member] | |||||
Accumulated Other Comprehensive Income (Loss) [Line Items] | |||||
OCI, Debt Securities, Available-for-Sale, Unrealized Holding Gain (Loss), before Adjustment and Tax | 113 | 589 | (900) | ||
Other Comprehensive Income (Loss), Reclassification Adjustment from OCI for Sale of Securities, before Tax | 0 | 0 | 0 | ||
OCI, Debt Securities, Available-for-Sale, Gain (Loss), after Adjustment, before Tax | 113 | 589 | (900) | ||
Tax effect | 0 | 0 | 0 | ||
Unrealized gains (losses), net of tax | 113 | 589 | (900) | ||
Unrealized Holding Gains (Losses) on AFS Securities [Member] | All Other AFS Securities [Member] | |||||
Accumulated Other Comprehensive Income (Loss) [Line Items] | |||||
OCI, Debt Securities, Available-for-Sale, Unrealized Holding Gain (Loss), before Adjustment and Tax | 5,226 | 12,776 | (49,115) | ||
Other Comprehensive Income (Loss), Reclassification Adjustment from OCI for Sale of Securities, before Tax | 0 | (67) | 0 | ||
OCI, Debt Securities, Available-for-Sale, Gain (Loss), after Adjustment, before Tax | 5,226 | 12,709 | (49,115) | ||
Tax effect | (1,098) | (2,669) | 10,314 | ||
Unrealized gains (losses), net of tax | $ 4,128 | $ 10,040 | $ (38,801) | ||
|
Accumulated Other Comprehensive Income (Loss) (Reclassification adjustment) (Details) - USD ($) $ in Thousands |
12 Months Ended | ||
---|---|---|---|
Dec. 31, 2024 |
Dec. 31, 2023 |
Dec. 31, 2022 |
|
Reclassification out of Accumulated Other Comprehensive Income [Line Items] | |||
Debt Securities, Realized Gain (Loss) | $ 0 | $ 67 | $ 0 |
Labor and Related Expense | 28,576 | 25,905 | 24,887 |
Federal income tax expense | (2,509) | (3,665) | (4,606) |
Net Incomet | 13,889 | 18,167 | 22,238 |
Reclassification out of Accumulated Other Comprehensive Income [Member] | Unrealized Holding Gains (Losses) on AFS Securities [Member] | |||
Reclassification out of Accumulated Other Comprehensive Income [Line Items] | |||
Debt Securities, Realized Gain (Loss) | 0 | 67 | 0 |
Federal income tax expense | 0 | (14) | 0 |
Net Incomet | 0 | 53 | 0 |
Reclassification out of Accumulated Other Comprehensive Income [Member] | Defined Benefit Pension Plan [Member] | |||
Reclassification out of Accumulated Other Comprehensive Income [Line Items] | |||
Labor and Related Expense | (82) | 95 | 59 |
Federal income tax expense | 17 | (20) | (12) |
Net Incomet | $ (65) | $ 75 | $ 47 |
Computation of Earnings Per Common Share (Schedule of Earnings Per Share) (Details) - USD ($) $ / shares in Units, $ in Thousands |
12 Months Ended | ||||
---|---|---|---|---|---|
Dec. 31, 2024 |
Dec. 31, 2023 |
Dec. 31, 2022 |
|||
Earnings Per Share [Abstract] | |||||
Average number of common shares outstanding for basic calculation | 7,465,343 | 7,511,591 | 7,549,878 | ||
Average number of common shares outstanding used to calculate diluted earnings per common share | 7,482,374 | 7,575,492 | 7,647,612 | ||
Net Incomet | $ 13,889 | $ 18,167 | $ 22,238 | ||
Basic (in dollars per share) | $ 1.86 | $ 2.42 | $ 2.95 | ||
Diluted (in dollars per share) | $ 1.86 | $ 2.40 | $ 2.91 | ||
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] | 0 | 34,962 | 70,329 | |
Earnings Per Share, Diluted, by Common Class, Including Two Class Method [Line Items] | |||||
Incremental Common Shares Attributable to Dilutive Effect of Share-based Payment Arrangements | [1] | 0 | 34,962 | 70,329 | |
Isabella Bank Corporation Restricted Stock Plan | |||||
Earnings Per Share [Abstract] | |||||
Average potential effect of common shares in the Directors Plan | 17,031 | 28,939 | 27,405 | ||
Earnings Per Share, Diluted, by Common Class, Including Two Class Method [Line Items] | |||||
Incremental Common Shares Attributable to Dilutive Effect of Share-based Payment Arrangements | 17,031 | 28,939 | 27,405 | ||
|
Revenue (Details) - USD ($) $ in Thousands |
12 Months Ended | ||
---|---|---|---|
Dec. 31, 2024 |
Dec. 31, 2023 |
Dec. 31, 2022 |
|
Debit Card [Member] | |||
Disaggregation of Revenue [Line Items] | |||
Revenue from Contract with Customer, Excluding Assessed Tax | $ 4,151 | $ 4,063 | $ 3,783 |
Fiduciary and Trust [Member] | |||
Disaggregation of Revenue [Line Items] | |||
Revenue from Contract with Customer, Excluding Assessed Tax | 3,438 | 3,110 | 2,622 |
Investment Advice [Member] | |||
Disaggregation of Revenue [Line Items] | |||
Revenue from Contract with Customer, Excluding Assessed Tax | 603 | 447 | 383 |
Service Charges And Deposit Account Fees [Member] | |||
Disaggregation of Revenue [Line Items] | |||
Revenue from Contract with Customer, Excluding Assessed Tax | $ 450 | $ 362 | $ 345 |
Federal Income Taxes (Components of the consolidated provision for federal income taxes) (Details) - USD ($) $ in Thousands |
12 Months Ended | ||
---|---|---|---|
Dec. 31, 2024 |
Dec. 31, 2023 |
Dec. 31, 2022 |
|
Income Tax Disclosure [Abstract] | |||
Currently payable | $ 2,819 | $ 2,657 | $ 4,593 |
Deferred (benefit) expense | (310) | 1,008 | 13 |
Income tax expense | $ 2,509 | $ 3,665 | $ 4,606 |
Federal Income Taxes (Reconciliation of the provision for federal income taxes) (Details) - USD ($) $ in Thousands |
12 Months Ended | ||
---|---|---|---|
Dec. 31, 2024 |
Dec. 31, 2023 |
Dec. 31, 2022 |
|
Income Tax Disclosure [Abstract] | |||
Income taxes at statutory rate | $ 3,444 | $ 4,585 | $ 5,637 |
Interest income on tax exempt municipal securities | (490) | (552) | (587) |
Earnings on corporate owned life insurance policies | (211) | (193) | (197) |
Other | 497 | 292 | 329 |
Total effect of nontaxable income | (204) | (453) | (455) |
Effect of nondeductible expenses | 93 | 86 | 45 |
Effect of tax credits | (824) | (602) | (621) |
Unrecognized Tax Benefits | 0 | 49 | 0 |
Federal income tax expense | $ 2,509 | $ 3,665 | $ 4,606 |
Federal Income Taxes (Significant components of our deferred tax assets and liabilities) (Details) - USD ($) $ in Thousands |
Dec. 31, 2024 |
Dec. 31, 2023 |
---|---|---|
Deferred tax assets | ||
Allowance for loan losses | $ 2,715 | $ 2,658 |
Deferred directors' fees | 1,148 | 1,388 |
Employee benefit plans | 112 | 80 |
Core deposit premium and acquisition expenses | 764 | 764 |
Deferred Tax Asset, Debt Securities, Available-for-Sale, Unrealized Loss | 5,529 | 6,627 |
Net unrecognized actuarial loss on pension plan | 105 | 185 |
Life insurance death benefit payable | 497 | 497 |
Other | 813 | 821 |
Total deferred tax assets | 11,683 | 13,020 |
Deferred tax liabilities | ||
Prepaid pension cost | 294 | 277 |
Premises and equipment | 1,592 | 2,251 |
Accretion on securities | 482 | 315 |
Core deposit premium and acquisition expenses | 1,059 | 1,022 |
Other | 1,162 | 1,236 |
Total deferred tax liabilities | 4,589 | 5,101 |
Deferred Tax Assets, Net, Total | $ 7,094 | $ 7,919 |
Federal Income Taxes (Narrative) (Details) |
12 Months Ended | ||
---|---|---|---|
Dec. 31, 2024 |
Dec. 31, 2023 |
Dec. 31, 2022 |
|
Income Tax Disclosure [Abstract] | |||
Federal statutory tax rate | 21.00% | 21.00% | 21.00% |
Fair Value (Quantitative information about impaired loans) (Details) - Discounted appraisal value [Member] - Fair Value, Inputs, Level 3 [Member] - USD ($) $ in Thousands |
12 Months Ended | |
---|---|---|
Dec. 31, 2024 |
Dec. 31, 2023 |
|
Fair Value Measurements Inputs and Valuation Techniques [Line Items] | ||
Impaired loans (net of the allowance for loan losses) | $ 254 | $ 1,083 |
Real Estate [Member] | ||
Fair Value Measurements Inputs and Valuation Techniques [Line Items] | ||
ImpairedFinancingReceivableFairValueDisclosureAppraisedValueDiscount | 20.00% | 20.00% |
ImpairedFinancingReceivableFairValueDisclosureAppraisedValueWeightedAverage | 20.00% | 20.00% |
Equipment [Member] | ||
Fair Value Measurements Inputs and Valuation Techniques [Line Items] | ||
ImpairedFinancingReceivableFairValueDisclosureAppraisedValueWeightedAverage | 33.00% | |
Equipment [Member] | Minimum [Member] | ||
Fair Value Measurements Inputs and Valuation Techniques [Line Items] | ||
ImpairedFinancingReceivableFairValueDisclosureAppraisedValueDiscount | 25.00% | |
Equipment [Member] | Maximum [Member] | ||
Fair Value Measurements Inputs and Valuation Techniques [Line Items] | ||
ImpairedFinancingReceivableFairValueDisclosureAppraisedValueDiscount | 35.00% | |
Loans Receivable, Collateralized By Accounts Receivable [Member] | ||
Fair Value Measurements Inputs and Valuation Techniques [Line Items] | ||
ImpairedFinancingReceivableFairValueDisclosureAppraisedValueDiscount | 25.00% | |
ImpairedFinancingReceivableFairValueDisclosureAppraisedValueWeightedAverage | 25.00% |
Fair Value (Quantitative information about MSR) (Details) - Fair Value, Inputs, Level 3 [Member] - USD ($) $ in Thousands |
12 Months Ended | |
---|---|---|
Dec. 31, 2024 |
Dec. 31, 2023 |
|
Fair Value Measurements Inputs and Valuation Techniques [Line Items] | ||
Servicing Assets and Servicing Liabilities, Fair Value, Valuation Techniques | $ 2,483 | $ 0 |
Valuation Technique, Discounted Cash Flow | ||
Fair Value Measurements Inputs and Valuation Techniques [Line Items] | ||
Servicing Assets and Servicing Liabilities, Fair Value, Valuation Techniques | $ 2,483 | |
Valuation Technique, Discounted Cash Flow | Fair Value, Measurements, Nonrecurring [Member] | ||
Fair Value Measurements Inputs and Valuation Techniques [Line Items] | ||
Servicing Assets and Servicing Liabilities at Fair Value, Prepayment Speed | 7.00% | |
Servicing Assets and Servicing Liabilities at Fair Value, Discount Rate | 11.00% |
Fair Value (Carrying amount and estimated fair value of financial instruments) (Details) - USD ($) $ in Thousands |
Dec. 31, 2024 |
Dec. 31, 2023 |
||
---|---|---|---|---|
ASSETS | ||||
Financing Receivable, Accrued Interest, before Allowance for Credit Loss | $ 1,423,571 | $ 1,349,463 | ||
LIABILITIES | ||||
Federal Funds Purchased and Securities Sold under Agreements to Repurchase | 53,567 | 46,801 | ||
Level 1 [Member] | ||||
ASSETS | ||||
Cash and cash equivalents | 24,542 | 33,672 | ||
Investment in Federal Home Loan Bank Stock, Fair Value Disclosure | [1] | 0 | 0 | |
Mortgage loans AFS | 0 | 0 | ||
Financing Receivable, Accrued Interest, before Allowance for Credit Loss | 0 | 0 | ||
Less allowance for loan losses | 0 | 0 | ||
Net loans | 0 | 0 | ||
Accrued interest receivable | 8,085 | 8,167 | ||
Equity Method Investments, Fair Value Disclosure | [1] | 0 | 0 | |
OMSR | 0 | 0 | ||
LIABILITIES | ||||
Deposits without stated maturities | 1,359,469 | 1,377,321 | ||
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 | 0 | ||
Subordinated Debt Obligations, Fair Value Disclosure | 0 | 0 | ||
Accrued interest payable | 1,051 | 890 | ||
Level 2 [Member] | ||||
ASSETS | ||||
Cash and cash equivalents | 0 | 0 | ||
Investment in Federal Home Loan Bank Stock, Fair Value Disclosure | [1] | 0 | 0 | |
Mortgage loans AFS | 247 | 0 | ||
Financing Receivable, Accrued Interest, before Allowance for Credit Loss | 0 | 0 | ||
Less allowance for loan losses | 0 | 0 | ||
Net loans | 0 | 0 | ||
Accrued interest receivable | 0 | 0 | ||
Equity Method Investments, Fair Value Disclosure | [1] | 0 | 0 | |
OMSR | 0 | 3,164 | ||
LIABILITIES | ||||
Deposits without stated maturities | 0 | 0 | ||
Deposits with stated maturities | 385,200 | 341,489 | ||
Federal Funds Purchased and Securities Sold under Agreements to Repurchase | 53,503 | 46,704 | ||
Federal Home Loan Bank Borrowings, Fair Value Disclosure | 30,000 | 40,000 | ||
Subordinated Debt Obligations, Fair Value Disclosure | 27,658 | 26,146 | ||
Accrued interest payable | 0 | 0 | ||
Level 3 [Member] | ||||
ASSETS | ||||
Cash and cash equivalents | 0 | 0 | ||
Investment in Federal Home Loan Bank Stock, Fair Value Disclosure | [1] | 0 | 0 | |
Mortgage loans AFS | 0 | 0 | ||
Financing Receivable, Accrued Interest, before Allowance for Credit Loss | 1,363,883 | 1,292,458 | ||
Less allowance for loan losses | 12,895 | 13,108 | ||
Net loans | 1,350,988 | 1,279,350 | ||
Accrued interest receivable | 0 | 0 | ||
Equity Method Investments, Fair Value Disclosure | [1] | 0 | 0 | |
OMSR | 2,483 | 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 | 0 | ||
Subordinated Debt Obligations, Fair Value Disclosure | 0 | 0 | ||
Accrued interest payable | 0 | 0 | ||
Carrying Value [Member] | ||||
ASSETS | ||||
Cash and cash equivalents | 24,542 | 33,672 | ||
Investment in Federal Home Loan Bank Stock, Fair Value Disclosure | 12,762 | 12,762 | ||
Mortgage loans AFS | 242 | 0 | ||
Financing Receivable, Accrued Interest, before Allowance for Credit Loss | 1,423,571 | 1,349,463 | ||
Less allowance for loan losses | 12,895 | 13,108 | ||
Net loans | 1,410,676 | 1,336,355 | ||
Accrued interest receivable | 8,085 | 8,167 | ||
Equity Method Investments, Fair Value Disclosure | 3,086 | 3,086 | ||
OMSR | 2,185 | 2,422 | ||
LIABILITIES | ||||
Deposits without stated maturities | 1,359,469 | 1,377,321 | ||
Deposits with stated maturities | 387,591 | 346,374 | ||
Federal Funds Purchased and Securities Sold under Agreements to Repurchase | 53,567 | 46,801 | ||
Federal Home Loan Bank Borrowings, Fair Value Disclosure | 30,000 | 40,000 | ||
Subordinated Debt Obligations, Fair Value Disclosure | 29,424 | 29,335 | ||
Accrued interest payable | 1,051 | 890 | ||
Estimated Fair Value [Member] | ||||
ASSETS | ||||
Cash and cash equivalents | 24,542 | 33,672 | ||
Mortgage loans AFS | 247 | 0 | ||
Financing Receivable, Accrued Interest, before Allowance for Credit Loss | 1,363,883 | 1,292,458 | ||
Less allowance for loan losses | 12,895 | 13,108 | ||
Net loans | 1,350,988 | 1,279,350 | ||
Accrued interest receivable | 8,085 | 8,167 | ||
OMSR | 2,483 | 3,164 | ||
LIABILITIES | ||||
Deposits without stated maturities | 1,359,469 | 1,377,321 | ||
Deposits with stated maturities | 385,200 | 341,489 | ||
Federal Funds Purchased and Securities Sold under Agreements to Repurchase | 53,503 | 46,704 | ||
Federal Home Loan Bank Borrowings, Fair Value Disclosure | 30,000 | 40,000 | ||
Subordinated Debt Obligations, Fair Value Disclosure | 27,658 | 26,146 | ||
Accrued interest payable | $ 1,051 | $ 890 | ||
|
Fair Value (Recorded amount of assets and liabilities measured at fair value) (Details) - USD ($) $ in Thousands |
Dec. 31, 2024 |
Dec. 31, 2023 |
---|---|---|
AFS Securities | ||
AFS Securities | $ 489,029 | $ 528,148 |
Fair value, total | 492,012 | 532,059 |
Level 1 [Member] | ||
AFS Securities | ||
Fair value, total | $ 0 | $ 0 |
Percent of assets and liabilities measured at fair value | 0.00% | 0.00% |
Level 2 [Member] | ||
AFS Securities | ||
Fair value, total | $ 489,029 | $ 530,570 |
Percent of assets and liabilities measured at fair value | 99.39% | 99.72% |
Level 3 [Member] | ||
AFS Securities | ||
Fair value, total | $ 2,983 | $ 1,489 |
Percent of assets and liabilities measured at fair value | 0.61% | 0.28% |
Recurring items [Member] | ||
AFS Securities | ||
AFS Securities | $ 489,029 | $ 528,148 |
Recurring items [Member] | US Treasury Securities | ||
AFS Securities | ||
AFS Securities | 220,571 | 214,801 |
Recurring items [Member] | States and political subdivisions [Member] | ||
AFS Securities | ||
AFS Securities | 76,568 | 92,876 |
Recurring items [Member] | Auction rate securities [Member] | ||
AFS Securities | ||
AFS Securities | 3,044 | 2,931 |
Recurring items [Member] | Mortgage-backed securities [Member] | ||
AFS Securities | ||
AFS Securities | 26,886 | 32,815 |
Recurring items [Member] | Collateralized mortgage obligations [Member] | ||
AFS Securities | ||
AFS Securities | 154,674 | 177,775 |
Recurring items [Member] | Corporate Debt Securities | ||
AFS Securities | ||
AFS Securities | 7,286 | 6,950 |
Recurring items [Member] | Level 1 [Member] | ||
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 1 [Member] | States and political subdivisions [Member] | ||
AFS Securities | ||
AFS Securities | 0 | 0 |
Recurring items [Member] | Level 1 [Member] | Auction rate securities [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 2 [Member] | ||
AFS Securities | ||
AFS Securities | 489,029 | 528,148 |
Recurring items [Member] | Level 2 [Member] | US Treasury Securities | ||
AFS Securities | ||
AFS Securities | 220,571 | 214,801 |
Recurring items [Member] | Level 2 [Member] | States and political subdivisions [Member] | ||
AFS Securities | ||
AFS Securities | 76,568 | 92,876 |
Recurring items [Member] | Level 2 [Member] | Auction rate securities [Member] | ||
AFS Securities | ||
AFS Securities | 3,044 | 2,931 |
Recurring items [Member] | Level 2 [Member] | Mortgage-backed securities [Member] | ||
AFS Securities | ||
AFS Securities | 26,886 | 32,815 |
Recurring items [Member] | Level 2 [Member] | Collateralized mortgage obligations [Member] | ||
AFS Securities | ||
AFS Securities | 154,674 | 177,775 |
Recurring items [Member] | Level 2 [Member] | Corporate Debt Securities | ||
AFS Securities | ||
AFS Securities | 7,286 | 6,950 |
Recurring items [Member] | Level 3 [Member] | ||
AFS Securities | ||
AFS Securities | 0 | 0 |
Recurring items [Member] | Level 3 [Member] | US Treasury Securities | ||
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 securities [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 |
Nonrecurring items [Member] | ||
AFS Securities | ||
Impaired loans (net of the allowance for loan losses) | 254 | 1,083 |
Other Mortgage Servicing Rights, Fair Value Disclosure | 2,185 | 2,422 |
Foreclosed assets | 544 | 406 |
Nonrecurring items [Member] | Level 1 [Member] | ||
AFS Securities | ||
Impaired loans (net of the allowance for loan losses) | 0 | 0 |
Other Mortgage Servicing Rights, Fair Value Disclosure | 0 | 0 |
Foreclosed assets | 0 | 0 |
Nonrecurring items [Member] | Level 2 [Member] | ||
AFS Securities | ||
Impaired loans (net of the allowance for loan losses) | 0 | 0 |
Other Mortgage Servicing Rights, Fair Value Disclosure | 0 | 2,422 |
Foreclosed assets | 0 | 0 |
Nonrecurring items [Member] | Level 3 [Member] | ||
AFS Securities | ||
Impaired loans (net of the allowance for loan losses) | 254 | 1,083 |
Other Mortgage Servicing Rights, Fair Value Disclosure | 2,185 | 0 |
Foreclosed assets | $ 544 | $ 406 |
Fair Value (Narrative) (Details) - Fair Value, Measurements, Nonrecurring [Member] - Level 3 [Member] - USD ($) $ in Thousands |
12 Months Ended | |
---|---|---|
Dec. 31, 2024 |
Dec. 31, 2023 |
|
Servicing Contracts | ||
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items] | ||
Change in fair value recorded through earnings | $ 1 | $ 0 |
Foreclosed Asset | ||
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items] | ||
Change in fair value recorded through earnings | $ 0 | $ 132 |
Off-Balance-Sheet Activities (Contractual amount of credit related financial instruments) (Details) - USD ($) $ in Thousands |
Dec. 31, 2024 |
Dec. 31, 2023 |
---|---|---|
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items] | ||
Contract Amount | $ 341,260 | $ 321,730 |
Unfunded commitments under lines of credit [Member] | ||
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items] | ||
Contract Amount | 312,577 | 313,646 |
Commercial and standby letters of credit [Member] | ||
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items] | ||
Contract Amount | 2,125 | 1,624 |
Commitments to grant loans [Member] | ||
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items] | ||
Contract Amount | $ 26,558 | $ 6,460 |
Off-Balance-Sheet Activities (Narrative) (Details) - USD ($) $ in Thousands |
12 Months Ended | |
---|---|---|
Dec. 31, 2024 |
Dec. 31, 2023 |
|
Derivative [Line Items] | ||
Derivative Asset, Fair Value of Collateral | $ 247 | $ 0 |
Off-Balance-Sheet, Credit Loss, Liability | 512 | 315 |
Cash reserve balance, correspondent banks | $ 450 | 250 |
Maximum maturity period of commitments to extend credit | 1 year | |
Amount Available for Dividend Payments without Regulatory Approval | $ 3,700 | |
Not Designated as Hedging Instrument [Member] | Forward Contracts [Member] | ||
Derivative [Line Items] | ||
Derivative Asset, Notional Amount | 242 | 0 |
Not Designated as Hedging Instrument [Member] | Interest Rate Lock Commitments [Member] | ||
Derivative [Line Items] | ||
Derivative Asset, Notional Amount | $ 0 | $ 0 |
Related Party Transactions (Annual activity) (Details) - USD ($) $ in Thousands |
12 Months Ended | |
---|---|---|
Dec. 31, 2024 |
Dec. 31, 2023 |
|
Annual activity | ||
Balance, January 1 | $ 19,527 | $ 20,963 |
New loans | 1,962 | 569 |
Repayments | (18,538) | (2,005) |
Balance, December 31 | $ 2,951 | $ 19,527 |
Related Party Transactions (Ending balances of, and contributions to the Isabella Bank Foundation) (Details) - USD ($) $ in Thousands |
Dec. 31, 2024 |
Dec. 31, 2023 |
Dec. 31, 2022 |
---|---|---|---|
Related Party Transaction [Line Items] | |||
Ending assets | $ 2,086,241 | $ 2,058,968 | |
Affiliated Entity [Member] | Isabella Bank Foundation [Member] | |||
Related Party Transaction [Line Items] | |||
Ending assets | 1,236 | 1,221 | $ 1,385 |
Cash Donations | $ 0 | $ 0 | $ 50 |
Related Party Transactions (Narrative) (Details) - USD ($) $ in Thousands |
Dec. 31, 2024 |
Dec. 31, 2023 |
---|---|---|
Principal Officers and Directors and Their Affiliates [Member] | ||
Related Party Transaction [Line Items] | ||
Total deposits | $ 4,024 | $ 7,735 |
Affiliated Entity [Member] | Isabella Bank Foundation [Member] | ||
Related Party Transaction [Line Items] | ||
Common Stock, Shares Held by Related Party | 20,000 | 20,000 |
Parent Company Only Financial Information (Interim Condensed Balance Sheets) (Details) - USD ($) $ in Thousands |
Dec. 31, 2024 |
Dec. 31, 2023 |
Dec. 31, 2022 |
Dec. 31, 2021 |
---|---|---|---|---|
ASSETS | ||||
Property, Plant and Equipment, Net | $ 27,659 | $ 27,639 | ||
Ending assets | 2,086,241 | 2,058,968 | ||
LIABILITIES AND SHAREHOLDERS' EQUITY | ||||
Subordinated Debt | 29,424 | 29,335 | ||
Shareholders' equity | 210,276 | 202,402 | $ 186,210 | $ 211,048 |
Liabilities and Equity, Total | 2,086,241 | 2,058,968 | ||
Parent Company [Member] | ||||
ASSETS | ||||
Cash on deposit at subsidiary Bank | 34,498 | 25,010 | ||
Investments in subsidiaries | 156,486 | 157,671 | ||
Property, Plant and Equipment, Net | 1,140 | 1,196 | ||
Other assets | 47,663 | 47,949 | ||
Ending assets | 239,787 | 231,826 | ||
LIABILITIES AND SHAREHOLDERS' EQUITY | ||||
Subordinated Debt | 29,424 | 29,335 | ||
Other liabilities | 87 | 89 | ||
Shareholders' equity | 210,276 | 202,402 | ||
Liabilities and Equity, Total | $ 239,787 | $ 231,826 |
Parent Company Only Financial Information (Interim Condensed Statements of Income) (Details) - USD ($) $ in Thousands |
12 Months Ended | ||
---|---|---|---|
Dec. 31, 2024 |
Dec. 31, 2023 |
Dec. 31, 2022 |
|
Expenses | |||
Other | $ 3,087 | $ 3,165 | $ 3,027 |
Federal income tax benefit | (2,509) | (3,665) | (4,606) |
Net Incomet | 13,889 | 18,167 | 22,238 |
Parent Company [Member] | |||
Income | |||
Dividends from subsidiaries | 22,000 | 30,000 | 6,000 |
Interest income | 511 | 191 | 15 |
Other Income | 11 | 13 | 14 |
Total income | 22,522 | 30,204 | 6,029 |
Expenses | |||
Management Fee Expense | 1,188 | 952 | 900 |
Interest Expense, Operating and Nonoperating | 1,065 | 1,065 | 1,065 |
Professional Fees | 561 | 577 | 522 |
Noninterest Expense Directors Fees | 357 | 408 | 417 |
Other | 362 | 354 | 339 |
Total expenses | 3,533 | 3,356 | 3,243 |
Income before income tax benefit and equity in undistributed earnings of subsidiaries | 18,989 | 26,848 | 2,786 |
Federal income tax benefit | 626 | 654 | 670 |
Income before equity in undistributed earnings of subsidiaries | 19,615 | 27,502 | 3,456 |
Undistributed earnings of subsidiaries | (5,726) | (9,335) | 18,782 |
Net Incomet | $ 13,889 | $ 18,167 | $ 22,238 |
Parent Company Only Financial Information (Interim Condensed Statements of Cash Flows) (Details) - USD ($) $ in Thousands |
12 Months Ended | ||
---|---|---|---|
Dec. 31, 2024 |
Dec. 31, 2023 |
Dec. 31, 2022 |
|
Operating activities | |||
Net Incomet | $ 13,889 | $ 18,167 | $ 22,238 |
Adjustments to reconcile net income to cash provided by operations | |||
Share-based payment awards | 476 | 782 | 610 |
Depreciation | 2,086 | 1,978 | 2,071 |
Deferred Income Tax Expense (Benefit) | (310) | 1,008 | 13 |
Changes in operating assets and liabilities which used cash | |||
Increase (Decrease) in Other Operating Assets | 1,719 | (427) | (2,822) |
Net cash provided by (used in) operating activities | 19,637 | 24,182 | 26,886 |
Investing activities | |||
Purchases of equipment and premises | (2,106) | (4,064) | (3,205) |
Net cash provided by (used in) investing activities | (37,866) | (26,246) | (106,204) |
Financing activities | |||
Cash dividends paid on common stock | (8,147) | (8,216) | (8,082) |
Proceeds from the issuance of common stock | 1,523 | 1,617 | 1,762 |
Common stock repurchased | (3,076) | (3,415) | (1,124) |
Common stock purchased for deferred compensation obligations | (1,332) | (1,624) | (1,189) |
Net cash provided by (used in) financing activities | 9,099 | (3,188) | 12,912 |
Increase (decrease) in cash and cash equivalents | (9,130) | (5,252) | (66,406) |
Cash and cash equivalents at the beginning of preriod | 33,672 | 38,924 | 105,330 |
Cash and cash equivalents at the end of the period | 24,542 | 33,672 | 38,924 |
Parent Company [Member] | |||
Operating activities | |||
Net Incomet | 13,889 | 18,167 | 22,238 |
Adjustments to reconcile net income to cash provided by operations | |||
Undistributed earnings of subsidiaries | 5,726 | 9,335 | (18,782) |
Share-based payment awards | 476 | 782 | 610 |
Amortization of Debt Issuance Costs | 89 | 90 | 87 |
Depreciation | 56 | 52 | 50 |
Deferred Income Tax Expense (Benefit) | 313 | 228 | (133) |
Changes in operating assets and liabilities which used cash | |||
Increase (Decrease) in Other Operating Assets | (27) | (255) | 1,383 |
Accrued interest and other liabilities | (2) | (199) | 160 |
Net cash provided by (used in) operating activities | 20,520 | 28,200 | 5,613 |
Investing activities | |||
Payments to Acquire Equity Method Investments | 0 | 0 | (250) |
Purchases of equipment and premises | 0 | (77) | 260 |
Net cash provided by (used in) investing activities | 0 | (77) | 10 |
Financing activities | |||
Cash dividends paid on common stock | (8,147) | (8,216) | (8,082) |
Proceeds from the issuance of common stock | 1,523 | 1,617 | 1,762 |
Common stock repurchased | (3,076) | (3,415) | (1,124) |
Common stock purchased for deferred compensation obligations | (1,332) | (1,624) | (1,189) |
Net cash provided by (used in) financing activities | (11,032) | (11,638) | (8,633) |
Increase (decrease) in cash and cash equivalents | 9,488 | 16,485 | (3,010) |
Cash and cash equivalents at the beginning of preriod | 25,010 | 8,525 | 11,535 |
Cash and cash equivalents at the end of the period | $ 34,498 | $ 25,010 | $ 8,525 |