ISABELLA BANK CORP, 10-K filed on 3/12/2025
Annual Report
v3.25.0.1
Cover - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2024
Mar. 11, 2025
Jun. 30, 2024
Cover [Abstract]      
Document Type 10-K    
Document Annual Report true    
Document Period End Date Dec. 31, 2024    
Document Transition Report false    
Entity File Number 0-18415    
Entity Registrant Name Isabella Bank Corp    
Entity Incorporation, State or Country Code MI    
Entity Tax Identification Number 38-2830092    
Entity Address, Address Line One 401 North Main Street    
Entity Address, City or Town Mount Pleasant    
Entity Address, State or Province MI    
Entity Address, Postal Zip Code 48858    
City Area Code (989)    
Local Phone Number 772-9471    
Entity Well-known Seasoned Issuer No    
Entity Voluntary Filers No    
Entity Current Reporting Status Yes    
Entity Interactive Data Current Yes    
Entity Filer Category Accelerated Filer    
Entity Small Business true    
Entity Emerging Growth Company false    
ICFR Auditor Attestation Flag true    
Financial Statement Error Correction Flag false    
Entity Shell Company false    
Entity Public Float     $ 132,606
Entity Common Stock, Shares Outstanding   7,414,594  
Current Fiscal Year End Date --12-31    
v3.25.0.1
Document and Entity Information
12 Months Ended
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
v3.25.0.1
Consolidated Balance Sheets - USD ($)
$ in Thousands
Dec. 31, 2024
Dec. 31, 2023
Cash and cash equivalents    
Cash and demand deposits due from banks $ 22,830 $ 25,628
Interest bearing balances due from banks 1,712 8,044
Total cash and cash equivalents 24,542 33,672
AFS Securities 489,029 528,148
FHLB Stock 12,762 12,762
Loans Receivable Held-for-sale, Amount 242 0
Loans    
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
Premises and equipment 27,659 27,639
Corporate owned life insurance 34,882 33,892
Goodwill and other intangible assets 48,283 48,284
Interest Receivable and Other Assets 38,166 38,216
Assets, Total 2,086,241 2,058,968
Deposits    
Noninterest bearing 416,373 428,505
Interest-Bearing Domestic Deposit, Demand 341,366 320,737
Deposits, Savings Deposits 601,730 628,079
Time Deposits 387,591 346,374
Total deposits 1,747,060 1,723,695
Debt Instruments [Abstract]    
Federal Funds Purchased and Securities Sold under Agreements to Repurchase 53,567 46,801
Federal Home Loan Bank Advances 30,000 40,000
Subordinated Debt 29,424 29,335
Borrowed Funds 112,991 116,136
Other Liabilities 15,914 16,735
Total liabilities 1,875,965 1,856,566
Shareholders' equity    
Common stock — no par value 15,000,000 shares authorized 126,224 127,323
Shares to be issued for deferred compensation obligations 2,383 3,693
Retained earnings 103,024 97,282
Accumulated other comprehensive income loss (21,355) (25,896)
Total shareholders' equity 210,276 202,402
Liabilities and Equity, Total $ 2,086,241 $ 2,058,968
v3.25.0.1
Consolidated Balance Sheets (Parenthetical) - shares
Dec. 31, 2024
Dec. 31, 2023
Statement of Financial Position [Abstract]    
Common stock, shares authorized 15,000,000  
Common stock, shares outstanding 7,424,893 7,485,889
v3.25.0.1
Consolidated Statements of Income - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Interest income      
Loans, including fees $ 77,295 $ 65,670 $ 53,283
Interest Income, Debt Securities, Available-for-Sale, Operating 11,093 12,156 11,171
FHLB stock dividend income 640 355 174
Federal funds sold and other 950 1,450 1,170
Total interest income 89,978 79,631 65,798
Interest expense      
Deposits 29,690 18,352 4,021
Interest Expense, Federal Funds Purchased and Securities Sold under Agreements to Repurchase 1,439 961 79
Interest Expense, Federal Home Loan Bank and Federal Reserve Bank Advances, Long-term 1,949 1,309 152
Interest Expense, Subordinated Notes and Debentures 1,065 1,065 1,065
Interest Expense, Operating, Total 34,143 21,687 5,317
Net interest income 55,835 57,944 60,481
Provision for loan losses 1,884 629 483
Net interest income after provision for loan losses 53,951 57,315 59,998
Noninterest income      
Noninterest Income, Service charges and fees 8,626 8,297 8,730
Noninterest Income Investment and Trust Advisory Fees 4,041 3,557 3,005
Earnings on corporate owned life insurance policies 1,007 920 884
Net gain on sale of mortgage loans 213 317 631
Other 689 736 416
Total noninterest income 14,576 13,827 13,666
Noninterest expenses      
Compensation and benefits 28,576 25,905 24,887
Occupancy and equipment 10,524 10,297 9,697
Professional and Contract Services Expense 2,212 2,340 2,358
ATM and Debit Card Expense 1,975 1,767 1,909
Marketing Expense 1,712 2,074 1,979
Federal Deposit Insurance Corporation Premium Expense 1,132 922 537
Other Losses 1,117 871 546
Memberships and Subscriptions Expense 928 1,042 876
Loan underwriting fees 866 927 1,004
Other 3,087 3,165 3,027
Total noninterest expenses 52,129 49,310 46,820
Income before federal income tax expense 16,398 21,832 26,844
Federal income tax expense 2,509 3,665 4,606
NET INCOME $ 13,889 $ 18,167 $ 22,238
Earnings per share      
Basic (in dollars per share) $ 1.86 $ 2.42 $ 2.95
Diluted (in dollars per share) 1.86 2.40 2.91
Cash dividends per basic share (in dollars per share) $ 1.12 $ 1.12 $ 1.09
v3.25.0.1
Consolidated Statements of Comprehensive Income (Loss) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Statement of Comprehensive Income [Abstract]      
Net Incomet $ 13,889 $ 18,167 $ 22,238
Unrealized gains (losses) on AFS securities      
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
Comprehensive income (loss) before income tax (expense) benefit 5,339 13,298 (50,015)
Tax effect [1] (1,098) (2,669) 10,314
Unrealized gains (losses), net of tax 4,241 10,629 (39,701)
Other Comprehensive (Income) Loss, Defined Benefit Plan, after Reclassification Adjustment, after Tax [Abstract]      
Change in unrecognized pension cost arising during the year 462 752 762
Reclassification adjustment for net periodic benefit cost included in net income (82) 95 59
Net change in unrecognized actuarial loss and prior service cost 380 847 821
Tax effect [1] (80) (178) (173)
Change in unrealized pension cost, net of tax 300 669 648
Other comprehensive income (loss), net of tax 4,541 11,298 (39,053)
Comprehensive income (loss) $ 18,430 $ 29,465 $ (16,815)
[1] See “Note 9 – Capital Ratios and Shareholders' Equity” in the accompanying notes to consolidated financial statements for tax effect reconciliation.
v3.25.0.1
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
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            
v3.25.0.1
Consolidated Statements of Changes in Shareholders' Equity (Parenthetical) - $ / shares
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Statement of Stockholders' Equity [Abstract]      
Cash dividends per share (in dollars per share) $ 1.12 $ 1.12 $ 1.09
v3.25.0.1
Consolidated Statements of Cash Flows - 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 (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
v3.25.0.1
Basis of Presentation (Note)
12 Months Ended
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:
Level 1:Valuation is based upon quoted prices for identical instruments traded in active markets.
Level 2:Valuation is based upon quoted prices for similar instruments in active markets, quoted prices for identical or similar instruments in markets that are not active and model based valuation techniques for which all significant assumptions are observable in the market.
Level 3:Valuation is generated from model based techniques that use at least one significant assumption not observable in the market. These unobservable assumptions reflect estimates of assumptions that market participants would use in pricing the asset or liability.
The asset’s or liability’s fair value measurement level within the fair value hierarchy is based on the lowest level of any input that is significant to the fair value measurement. Valuation techniques maximize the use of observable inputs and minimize the use of unobservable inputs. Transfers between measurement levels are recognized at the end of reporting periods.
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:
20242023
FHLB Stock$12,762 $12,762 
FRB Stock2,400 2,400 
Other686 686 
Total$15,848 $15,848 
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.
v3.25.0.1
AFS Securities
12 Months Ended
Dec. 31, 2024
Investments, Debt and Equity Securities [Abstract]  
AFS Securities AFS Securities
The amortized cost and fair value of AFS securities, with gross unrealized gains and losses, are as follows as of December 31:
 2024
Amortized
Cost
Gross
Unrealized
Gains
Gross
Unrealized
Losses
Fair
Value
U.S. Treasury$230,807 $— $10,236 $220,571 
States and political subdivisions81,135 4,576 76,568 
Auction rate money market preferred3,200 — 156 3,044 
Mortgage-backed securities29,068 — 2,182 26,886 
Collateralized mortgage obligations163,156 — 8,482 154,674 
Corporate8,150 — 864 7,286 
Total$515,516 $$26,496 $489,029 
 2023
Amortized
Cost
Gross
Unrealized
Gains
Gross
Unrealized
Losses
Fair
Value
U.S. Treasury$231,218 $— $16,417 $214,801 
States and political subdivisions94,837 1,032 2,993 92,876 
Auction rate money market preferred3,200 — 269 2,931 
Mortgage-backed securities35,321 — 2,506 32,815 
Collateralized mortgage obligations187,248 — 9,473 177,775 
Corporate8,150 — 1,200 6,950 
Total$559,974 $1,032 $32,858 $528,148 
The amortized cost and fair value of AFS securities by contractual maturity at December 31, 2024 are as follows:
MaturingSecurities with Variable Monthly Payments or Noncontractual Maturities
Due in
One Year
or Less
After One
Year But
Within
Five Years
After Five
Years But
Within
Ten Years
After
Ten Years
Total
U.S. Treasury$29,926 $200,881 $— $— $— $230,807 
States and political subdivisions14,393 21,300 18,239 27,203 — 81,135 
Auction rate money market preferred— — — — 3,200 3,200 
Mortgage-backed securities— — — — 29,068 29,068 
Collateralized mortgage obligations— — — — 163,156 163,156 
Corporate— — 8,150 — — 8,150 
Total amortized cost$44,319 $222,181 $26,389 $27,203 $195,424 $515,516 
Fair value$43,882 $211,893 $24,305 $24,345 $184,604 $489,029 
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.
 202420232022
Proceeds from sales of AFS securities$— $18,089 $— 
Realized gains (losses)— 67 — 
Applicable income tax expense (benefit)— 14 — 
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:
 2024
 Less Than Twelve MonthsTwelve Months or More 
Gross
Unrealized
Losses
Fair
Value
Gross
Unrealized
Losses
Fair
Value
Total
Unrealized
Losses
U.S. Treasury$— $— $10,236 $220,571 $10,236 
States and political subdivisions486 23,553 4,090 36,796 4,576 
Auction rate money market preferred— — 156 3,044 156 
Mortgage-backed securities— — 2,182 26,886 2,182 
Collateralized mortgage obligations185 5,646 8,297 149,028 8,482 
Corporate— — 864 7,286 864 
Total$671 $29,199 $25,825 $443,611 $26,496 
Number of securities in an unrealized loss position:175 178 353 
 2023
 Less Than Twelve MonthsTwelve Months or More
Gross
Unrealized
Losses
Fair
Value
Gross
Unrealized
Losses
Fair
Value
Total
Unrealized
Losses
U.S. Treasury$— $— $16,417 $214,801 $16,417 
States and political subdivisions42 7,172 2,951 37,011 2,993 
Auction rate money market preferred— — 269 2,931 269 
Mortgage-backed securities10 2,505 32,805 2,506 
Collateralized mortgage obligations116 4,554 9,357 173,221 9,473 
Corporate— — 1,200 6,950 1,200 
Total$159 $11,736 $32,699 $467,719 $32,858 
Number of securities in an unrealized loss position:22 186 208 
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.
v3.25.0.1
Loans and ACL
12 Months Ended
Dec. 31, 2024
Receivables [Abstract]  
Loans and ACL Loans and ACL
Loan Composition
The following table provides a detailed listing of our loan portfolio at December 31:
20242023
BalancePercent of TotalBalancePercent of Total
Commercial and industrial
Secured$221,510 15.56 %$189,186 14.02 %
Unsecured23,384 1.64 %20,552 1.52 %
Total commercial and industrial244,894 17.20 %209,738 15.54 %
Commercial real estate
Commercial mortgage owner occupied178,376 12.53 %180,636 13.39 %
Commercial mortgage non-owner occupied208,118 14.62 %216,292 16.03 %
Commercial mortgage 1-4 family investor92,497 6.50 %89,208 6.61 %
Commercial mortgage multifamily68,456 4.81 %78,108 5.79 %
Total commercial real estate547,447 38.46 %564,244 41.82 %
Advances to mortgage brokers63,080 4.43 %18,541 1.37 %
Agricultural
Agricultural mortgage67,550 4.75 %69,044 5.12 %
Agricultural other32,144 2.26 %30,950 2.29 %
Total agricultural99,694 7.01 %99,994 7.41 %
Residential real estate
Senior lien332,743 23.37 %313,459 23.23 %
Junior lien8,655 0.61 %5,945 0.44 %
Home equity lines of credit39,474 2.77 %37,014 2.74 %
Total residential real estate380,872 26.75 %356,418 26.41 %
Consumer
Secured - direct35,050 2.46 %37,948 2.81 %
Secured - indirect49,136 3.45 %59,324 4.40 %
Unsecured3,398 0.24 %3,256 0.24 %
Total consumer87,584 6.15 %100,528 7.45 %
Total$1,423,571 100.00 %$1,349,463 100.00 %
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:
 20242023
 Total Nonaccrual LoansNonaccrual Loans with No ACLTotal Nonaccrual LoansNonaccrual Loans with No ACL
Commercial and industrial
Secured$— $— $491 $435 
Agricultural
Agricultural mortgage— — 38 38 
Agricultural other— — 167 167 
Residential real estate
Senior lien282 282 286 286 
Total$282 $282 $982 $926 
The following tables summarize the past due and current loans for the entire loan portfolio as of December 31:
2024
 Past Due:  
30-59
Days
60-89
Days
90 Days
or More
CurrentTotalAccruing Loans 90 or More Days Past Due
Commercial and industrial
Secured$328 $— $— $221,182 $221,510 $— 
Unsecured— 50 — 23,334 23,384 — 
Total commercial and industrial328 50 — 244,516 244,894 — 
Commercial real estate
Commercial mortgage owner occupied25 304 — 178,047 178,376 — 
Commercial mortgage non-owner occupied792 — — 207,326 208,118 — 
Commercial mortgage 1-4 family investor— — — 92,497 92,497 — 
Commercial mortgage multifamily— — — 68,456 68,456 — 
Total commercial real estate817 304 — 546,326 547,447 — 
Advances to mortgage brokers— — — 63,080 63,080 — 
Agricultural
Agricultural mortgage— — — 67,550 67,550 — 
Agricultural other— — — 32,144 32,144 — 
Total agricultural— — — 99,694 99,694 — 
Residential real estate
Senior lien3,846 148 163 328,586 332,743 — 
Junior lien19 — — 8,636 8,655 — 
Home equity lines of credit10 — — 39,464 39,474 — 
Total residential real estate3,875 148 163 376,686 380,872 — 
Consumer
Secured - direct15 — 19 35,016 35,050 19 
Secured - indirect232 — — 48,904 49,136 — 
Unsecured— — 3,394 3,398 — 
Total consumer251 — 19 87,314 87,584 19 
Total$5,271 $502 $182 $1,417,616 $1,423,571 $19 
2023
 Past Due:  
30-59
Days
60-89
Days
90 Days
or More
CurrentTotalAccruing Loans 90 or More Days Past Due
Commercial and industrial
Secured$165 $290 $201 $188,530 $189,186 $— 
Unsecured— — — 20,552 20,552 — 
Total commercial and industrial165 290 201 209,082 209,738 — 
Commercial real estate
Commercial mortgage owner occupied— — — 180,636 180,636 — 
Commercial mortgage non-owner occupied— — — 216,292 216,292 — 
Commercial mortgage 1-4 family investor— — — 89,208 89,208 — 
Commercial mortgage multifamily— — — 78,108 78,108 — 
Total commercial real estate— — — 564,244 564,244 — 
Advances to mortgage brokers— — — 18,541 18,541 — 
Agricultural
Agricultural mortgage— — — 69,044 69,044 — 
Agricultural other— — — 30,950 30,950 — 
Total agricultural— — — 99,994 99,994 — 
Residential real estate
Senior lien3,188 349 201 309,721 313,459 87 
Junior lien— — — 5,945 5,945 — 
Home equity lines of credit— — — 37,014 37,014 — 
Total residential real estate3,188 349 201 352,680 356,418 87 
Consumer
Secured - direct— — 37,945 37,948 — 
Secured - indirect181 — — 59,143 59,324 — 
Unsecured— — 3,247 3,256 — 
Total consumer193 — — 100,335 100,528 — 
Total$3,546 $639 $402 $1,344,876 $1,349,463 $87 
Credit Quality Indicators
The following tables display commercial and agricultural loans by credit risk ratings and year of origination as of December 31:
 2024
20242023202220212020PriorRevolving
Loans
Revolving Loans Converted to TermTotal
Commercial and industrial: Secured
Risk ratings 1-3$13,303 $15,074 $3,078 $4,975 $4,437 $368 $10,316 $— $51,551 
Risk rating 438,143 38,393 17,252 15,561 2,035 2,191 28,145 — 141,720 
Risk rating 53,627 559 11,644 164 137 53 6,626 — 22,810 
Risk rating 6126 288 1,841 71 — 10 3,093 — 5,429 
Risk rating 7— — — — — — — — — 
Risk rating 8— — — — — — — — — 
Risk rating 9— — — — — — — — — 
Total$55,199 $54,314 $33,815 $20,771 $6,609 $2,622 $48,180 $— $221,510 
Current year-to-date gross charge-offs$— $277 $33 $— $38 $— $— $— $348 
Commercial and industrial: Unsecured
Risk ratings 1-3$378 $1,967 $203 $69 $48 $414 $1,966 $— $5,045 
Risk rating 43,073 2,049 2,388 268 370 — 8,896 — 17,044 
Risk rating 5100 — — 121 — — 1,074 — 1,295 
Risk rating 6— — — — — — — — — 
Risk rating 7— — — — — — — — — 
Risk rating 8— — — — — — — — — 
Risk rating 9— — — — — — — — — 
Total$3,551 $4,016 $2,591 $458 $418 $414 $11,936 $— $23,384 
Current year-to-date gross charge-offs$— $— $— $— $— $$25 $— $33 
Commercial real estate: Owner occupied
Risk ratings 1-3$1,963 $4,032 $1,694 $11,125 $13,300 $4,421 $221 $— $36,756 
Risk rating 424,878 11,550 29,307 35,974 9,780 20,260 1,590 — 133,339 
Risk rating 5197 487 876 72 653 791 372 — 3,448 
Risk rating 61,354 1,123 — 636 1,117 504 99 — 4,833 
Risk rating 7— — — — — — — — — 
Risk rating 8— — — — — — — — — 
Risk rating 9— — — — — — — — — 
Total$28,392 $17,192 $31,877 $47,807 $24,850 $25,976 $2,282 $— $178,376 
Current year-to-date gross charge-offs$— $— $— $— $— $— $— $— $— 
Commercial real estate: Non-owner occupied
Risk ratings 1-3$644 $795 $5,568 $5,178 $348 $1,781 $— $— $14,314 
Risk rating 47,902 34,664 61,524 35,620 4,375 29,178 497 — 173,760 
Risk rating 59,726 — 218 1,681 6,154 709 500 — 18,988 
Risk rating 6— 1,006 — — 50 — — — 1,056 
Risk rating 7— — — — — — — — — 
Risk rating 8— — — — — — — — — 
Risk rating 9— — — — — — — — — 
Total$18,272 $36,465 $67,310 $42,479 $10,927 $31,668 $997 $— $208,118 
Current year-to-date gross charge-offs$— $— $— $— $— $— $— $— $— 
2024
20242023202220212020PriorRevolving
Loans
Revolving Loans Converted to TermTotal
Commercial real estate: 1-4 family investor
Risk ratings 1-3$1,165 $— $2,632 $791 $846 $965 $3,076 $— $9,475 
Risk rating 49,399 12,535 8,911 28,666 13,930 3,640 4,750 — 81,831 
Risk rating 5— 145 339 72 — 52 — — 608 
Risk rating 6— 536 — — — 47 — — 583 
Risk rating 7— — — — — — — — — 
Risk rating 8— — — — — — — — — 
Risk rating 9— — — — — — — — — 
Total$10,564 $13,216 $11,882 $29,529 $14,776 $4,704 $7,826 $— $92,497 
Current year-to-date gross charge-offs$— $— $— $— $— $— $— $— $— 
Commercial real estate: Multifamily
Risk ratings 1-3$638 $3,383 $1,697 $936 $545 $746 $150 $— $8,095 
Risk rating 42,081 1,957 21,446 11,646 664 19,617 64 — 57,475 
Risk rating 5— — — — — — — — — 
Risk rating 6— — — — — 2,886 — — 2,886 
Risk rating 7— — — — — — — — — 
Risk rating 8— — — — — — — — — 
Risk rating 9— — — — — — — — — 
Total$2,719 $5,340 $23,143 $12,582 $1,209 $23,249 $214 $— $68,456 
Current year-to-date gross charge-offs$— $— $— $— $— $— $— $— $— 
Advances to mortgage brokers
Risk ratings 1-3$63,080 $— $— $— $— $— $— $— $63,080 
Current year-to-date gross charge-offs$— $— $— $— $— $— $— $— $— 
Agricultural mortgage
Risk ratings 1-3$792 $— $2,700 $2,144 $2,550 $1,250 $34 $— $9,470 
Risk rating 44,410 4,118 12,959 6,968 5,737 8,586 1,322 — 44,100 
Risk rating 5281 1,521 1,342 5,757 — 1,364 1,045 — 11,310 
Risk rating 660 — 1,550 — — 1,060 — — 2,670 
Risk rating 7— — — — — — — — — 
Risk rating 8— — — — — — — — — 
Risk rating 9— — — — — — — — — 
Total$5,543 $5,639 $18,551 $14,869 $8,287 $12,260 $2,401 $— $67,550 
Current year-to-date gross charge-offs$— $— $— $— $— $— $— $— $— 
Agricultural other
Risk ratings 1-3$634 $523 $106 $137 $$210 $3,635 $— $5,247 
Risk rating 41,940 1,328 1,863 1,893 463 550 13,531 — 21,568 
Risk rating 51,683 — — — 438 — 608 — 2,729 
Risk rating 6— 172 — 90 — — 2,338 — 2,600 
Risk rating 7— — — — — — — — — 
Risk rating 8— — — — — — — — — 
Risk rating 9— — — — — — — — — 
Total$4,257 $2,023 $1,969 $2,120 $903 $760 $20,112 $— $32,144 
Current year-to-date gross charge-offs$— $— $— $— $— $— $— $— $— 
2023
 20232022202120202019PriorRevolving
Loans
Revolving Loans Converted to TermTotal
Commercial and industrial: Secured
Risk ratings 1-3$15,061 $4,324 $6,188 $6,666 $422 $449 $12,305 $— $45,415 
Risk rating 438,680 35,245 22,065 4,523 2,469 1,762 29,826 — 134,570 
Risk rating 5391 2,634 233 305 111 101 1,994 — 5,769 
Risk rating 6— — 207 128 2,596 — 2,941 
Risk rating 7465 — — 24 — — — 491 
Risk rating 8— — — — — — — — — 
Risk rating 9— — — — — — — — — 
Total$54,597 $42,203 $28,490 $11,725 $3,010 $2,440 $46,721 $— $189,186 
Current year-to-date gross charge-offs$200 $— $— $— $— $— $— $— $200 
Commercial and industrial: Unsecured
Risk ratings 1-3$2,200 $259 $129 $71 $96 $707 $1,663 $— $5,125 
Risk rating 43,988 3,117 517 470 — — 7,274 — 15,366 
Risk rating 5— 31 — — — — 30 — 61 
Risk rating 6— — — — — — — — — 
Risk rating 7— — — — — — — — — 
Risk rating 8— — — — — — — — — 
Risk rating 9— — — — — — — — — 
Total$6,188 $3,407 $646 $541 $96 $707 $8,967 $— $20,552 
Current year-to-date gross charge-offs$$— $— $— $— $— $68 $— $76 
Commercial real estate: Owner occupied
Risk ratings 1-3$3,592 $1,712 $12,655 $14,228 $761 $3,313 $211 $— $36,472 
Risk rating 412,148 33,392 39,406 14,086 13,384 19,942 1,506 — 133,864 
Risk rating 51,460 727 195 220 3,829 1,761 464 — 8,656 
Risk rating 6— — 870 234 — 540 — — 1,644 
Risk rating 7— — — — — — — — — 
Risk rating 8— — — — — — — — — 
Risk rating 9— — — — — — — — — 
Total$17,200 $35,831 $53,126 $28,768 $17,974 $25,556 $2,181 $— $180,636 
Current year-to-date gross charge-offs$— $— $— $— $— $— $— $— $— 
Commercial real estate: Non-owner occupied
Risk ratings 1-3$67 $4,383 $6,496 $827 $172 $1,766 $— $— $13,711 
Risk rating 437,906 62,979 37,583 11,534 7,589 32,941 1,650 — 192,182 
Risk rating 5— — 5,838 — — 3,478 — — 9,316 
Risk rating 61,029 — — 54 — — — — 1,083 
Risk rating 7— — — — — — — — — 
Risk rating 8— — — — — — — — — 
Risk rating 9— — — — — — — — — 
Total$39,002 $67,362 $49,917 $12,415 $7,761 $38,185 $1,650 $— $216,292 
Current year-to-date gross charge-offs$— $— $— $— $— $— $— $— $— 
 2023
20232022202120202019PriorRevolving
Loans
Revolving Loans Converted to TermTotal
Commercial real estate: 1-4 family investor
Risk ratings 1-3$286 $1,445 $864 $905 $666 $887 $1,352 $— $6,405 
Risk rating 413,492 11,641 30,604 15,124 3,036 3,111 4,538 — 81,546 
Risk rating 5152 354 77 — 55 — — — 638 
Risk rating 6555 — — — 59 — — 619 
Risk rating 7— — — — — — — — — 
Risk rating 8— — — — — — — — — 
Risk rating 9— — — — — — — — — 
Total$14,485 $13,440 $31,545 $16,029 $3,816 $4,003 $5,890 $— $89,208 
Current year-to-date gross charge-offs$— $— $— $— $— $— $— $— $— 
Commercial real estate: Multifamily
Risk ratings 1-3$4,509 $4,682 $2,053 $568 $— $1,515 $— $— $13,327 
Risk rating 42,792 19,465 15,981 813 549 21,263 554 — 61,417 
Risk rating 5— — — — — — — 
Risk rating 6— — 32 — — 3,328 — — 3,360 
Risk rating 7— — — — — — — — — 
Risk rating 8— — — — — — — — — 
Risk rating 9— — — — — — — — — 
Total$7,301 $24,147 $18,066 $1,385 $549 $26,106 $554 $— $78,108 
Current year-to-date gross charge-offs$— $— $— $— $— $— $— $— $— 
Advances to mortgage brokers
Risk ratings 1-3$18,541 $— $— $— $— $— $— $— $18,541 
Current year-to-date gross charge-offs$— $— $— $— $— $— $— $— $— 
Agricultural mortgage
Risk ratings 1-3$292 $2,834 $1,241 $2,786 $604 $964 $94 $— $8,815 
Risk rating 45,622 12,903 8,970 5,940 3,926 7,883 566 — 45,810 
Risk rating 5126 4,098 5,886 689 175 60 756 — 11,790 
Risk rating 6842 — — — — 1,749 — — 2,591 
Risk rating 7— — — — — 38 — — 38 
Risk rating 8— — — — — — — — — 
Risk rating 9— — — — — — — — — 
Total$6,882 $19,835 $16,097 $9,415 $4,705 $10,694 $1,416 $— $69,044 
Current year-to-date gross charge-offs$— $— $— $— $— $$— $— $
Agricultural other
Risk ratings 1-3$801 $81 $121 $38 $183 $141 $2,659 $— $4,024 
Risk rating 41,830 2,481 2,280 619 146 75 14,405 — 21,836 
Risk rating 5753 163 507 — 480 2,731 — 4,642 
Risk rating 6— — 32 — — — 249 — 281 
Risk rating 7— — — — — — 167 — 167 
Risk rating 8— — — — — — — — — 
Risk rating 9— — — — — — — — — 
Total$3,384 $2,570 $2,596 $1,164 $329 $696 $20,211 $— $30,950 
Current year-to-date gross charge-offs$— $— $— $— $— $— $— $— $— 
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:
2024
 20242023202220212020PriorRevolving
Loans
Revolving Loans Converted to TermTotal
Residential real estate: Senior lien
Current$55,991 $35,105 $45,916 $73,607 $47,057 $62,303 $— $8,579 $328,558 
Past due 30-89 days173 162 331 287 907 2,043 — — 3,903 
Past due 90 or more days— — — — — — — — — 
Nonaccrual— — — 163 28 91 — — 282 
Total$56,164 $35,267 $46,247 $74,057 $47,992 $64,437 $— $8,579 $332,743 
Current year-to-date gross charge-offs$— $— $— $— $— $10 $— $— $10 
Residential real estate: Junior lien
Current$4,229 $3,092 $800 $86 $71 $358 $— $— $8,636 
Past due 30-89 days— — — 19 — — — — 19 
Past due 90 or more days— — — — — — — — — 
Nonaccrual— — — — — — — — — 
Total$4,229 $3,092 $800 $105 $71 $358 $— $— $8,655 
Current year-to-date gross charge-offs$— $— $— $— $— $— $— $— $— 
Residential real estate: Home equity lines of credit
Current$— $— $— $— $— $— $39,464 $— $39,464 
Past due 30-89 days— — — — — — 10 — 10 
Past due 90 or more days— — — — — — — — — 
Nonaccrual— — — — — — — — — 
Total$— $— $— $— $— $— $39,474 $— $39,474 
Current year-to-date gross charge-offs$— $— $— $— $— $— $— $— $— 
Consumer: Secured - direct
Current$10,990 $9,498 $6,535 $3,947 $2,166 $1,880 $— $— $35,016 
Past due 30-89 days— — 15 — — — — — 15 
Past due 90 or more days— — — — 19 — — — 19 
Nonaccrual— — — — — — — — — 
Total$10,990 $9,498 $6,550 $3,947 $2,185 $1,880 $— $— $35,050 
Current year-to-date gross charge-offs$16 $93 $$— $27 $$— $— $153 
Consumer: Secured - indirect
Current$6,526 $22,624 $7,682 $4,990 $4,018 $3,064 $— $— $48,904 
Past due 30-89 days42 51 50 28 54 — — 232 
Past due 90 or more days— — — — — — — — — 
Nonaccrual— — — — — — — — — 
Total$6,568 $22,675 $7,732 $5,018 $4,072 $3,071 $— $— $49,136 
Current year-to-date gross charge-offs$— $67 $64 $— $— $$— $— $134 
2024
20242023202220212020PriorRevolving
Loans
Revolving Loans Converted to TermTotal
Consumer: Unsecured
Current$1,654 $656 $211 $22 $16 $— $835 $— $3,394 
Past due 30-89 days— — — — — — 
Past due 90 or more days— — — — — — — — — 
Nonaccrual— — — — — — — — — 
Total$1,654 $656 $213 $22 $16 $— $837 $— $3,398 
Current year-to-date gross charge-offs$2,047 $15 $21 $— $— $$21 $— $2,106 
2023
20232022202120202019PriorRevolving
Loans
Revolving Loans Converted to TermTotal
Residential real estate: Senior lien
Current$45,878 $52,989 $80,122 $52,648 $23,356 $54,556 $— $— $309,549 
Past due 30-89 days— 784 714 123 478 1,438 — — 3,537 
Past due 90 or more days— — — — — 87 — — 87 
Nonaccrual48 — — 31 — 207 — — 286 
Total$45,926 $53,773 $80,836 $52,802 $23,834 $56,288 $— $— $313,459 
Current year-to-date gross charge-offs$— $— $— $— $— $$— $— $
Residential real estate: Junior lien
Current$3,706 $1,325 $168 $134 $167 $445 $— $— $5,945 
Past due 30-89 days— — — — — — — — — 
Past due 90 or more days— — — — — — — — — 
Nonaccrual— — — — — — — — — 
Total$3,706 $1,325 $168 $134 $167 $445 $— $— $5,945 
Current year-to-date gross charge-offs$— $— $— $— $— $— $— $— $— 
Residential real estate: Home equity lines of credit
Current$— $— $— $— $— $— $37,014 $— $37,014 
Past due 30-89 days— — — — — — — — — 
Past due 90 or more days— — — — — — — — — 
Nonaccrual— — — — — — — — — 
Total$— $— $— $— $— $— $37,014 $— $37,014 
Current year-to-date gross charge-offs$— $— $— $— $— $— $— $— $— 
Consumer: Secured - direct
Current$14,813 $10,037 $6,468 $3,473 $1,682 $1,472 $— $— $37,945 
Past due 30-89 days— — — — — — — 
Past due 90 or more days— — — — — — — — — 
Nonaccrual— — — — — — — — — 
Total$14,813 $10,037 $6,468 $3,476 $1,682 $1,472 $— $— $37,948 
Current year-to-date gross charge-offs$139 $12 $$— $$— $— $— $160 
 2023
20232022202120202019PriorRevolving
Loans
Revolving Loans Converted to TermTotal
Consumer: Secured - indirect
Current$30,900 $10,977 $6,887 $5,376 $2,030 $2,973 $— $— $59,143 
Past due 30-89 days123 — — 30 25 — — 181 
Past due 90 or more days— — — — — — — — — 
Nonaccrual— — — — — — — — — 
Total$31,023 $10,977 $6,887 $5,406 $2,033 $2,998 $— $— $59,324 
Current year-to-date gross charge-offs$— $— $— $— $— $— $— $— $— 
Consumer: Unsecured
Current$1,576 $740 $144 $86 $$— $694 $— $3,247 
Past due 30-89 days— — — — — — — 
Past due 90 or more days— — — — — — — — — 
Nonaccrual— — — — — — — — — 
Total$1,576 $749 $144 $86 $$— $694 $— $3,256 
Current year-to-date gross charge-offs$344 $21 $13 $$— $$$— $382 
Loan Modifications
A loan modification includes terms outside of normal lending practices to a borrower experiencing financial difficulty.
Typical modifications granted include, but are not limited to:
Agreeing to interest rates below prevailing market rates for debt with similar risk characteristics.
Extending the maturity date or amortization period beyond typical lending guidelines for loans with similar risk characteristics.
Agreeing to an interest-only payment structure, delaying principal payments, or delaying payments.
Forgiving principal.
To determine if a borrower is experiencing financial difficulty, factors we consider include:
The borrower is currently in default on any debt.
The borrower would likely default on any debt if the concession is not granted.
The borrower’s cash flow is insufficient to service all debt if the concession is not granted.
The borrower has declared, or is in the process of declaring, bankruptcy.
The borrower is unlikely to continue as a going concern (if the entity is a business).
The following is a summary of the amortized cost basis of loan modifications granted to borrowers experiencing financial difficulty for the years ended December 31:
2024
Interest Rate ReductionOther-Than-Insignificant Payment DelayTerm ExtensionOther-Than-Insignificant Payment Delay and Term Extension
 Amortized Cost Basis% of Total Class of Financial ReceivableAmortized Cost Basis% of Total Class of Financial ReceivableAmortized Cost Basis% of Total Class of Financial ReceivableAmortized Cost Basis% of Total Class of Financial Receivable
Commercial and industrial
Secured$— 0.00 %$1,782 0.80 %$10 0.00 %$— 0.00 %
Commercial real estate
Commercial mortgage owner occupied— 0.00 %818 0.46 %1,353 0.76 %— 0.00 %
Agricultural
Agricultural mortgage— 0.00 %1,305 1.93 %281 0.42 %— 0.00 %
Agricultural other132 0.41 %— 0.00 %— 0.00 %1,107 3.44 %
Consumer
Secured - indirect— 0.00 %— 0.00 %0.00 %— 0.00 %
Total$132 $3,905 $1,645 $1,107 
2023
Other-Than-Insignificant Payment DelayTerm ExtensionInterest Rate Reduction
and Term Extension
 Amortized Cost Basis% of Total Class of Financial ReceivableAmortized Cost Basis% of Total Class of Financial ReceivableAmortized Cost Basis% of Total Class of Financial Receivable
Commercial real estate
Commercial mortgage owner occupied$118 0.07 %$— 0.00 %$— 0.00 %
Commercial mortgage non-owner occupied— 0.00 %1,030 0.48 %— 0.00 %
Commercial mortgage multifamily2,977 3.81 %— 0.00 %— 0.00 %
Agricultural
Agricultural mortgage— 0.00 %227 0.33 %24 0.03 %
Agricultural other— 0.00 %32 0.10 %— 0.00 %
Residential real estate
Senior lien— 0.00 %0.00 %— 0.00 %
Total$3,095 $1,294 $24 
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:
2024
Payment Delay TermWeighted-Average Interest Rate ReductionWeighted-Average Term Extension (Years)
Commercial and industrial
Secured4 monthsN/A3.00
Commercial real estate
Commercial mortgage owner occupied7 monthsN/A3.00
Agricultural
Agricultural mortgage5 monthsN/A6.27
Agricultural other4 months0.50%0.33
Consumer
Secured - indirectN/AN/A1.33
2023
Payment Delay TermWeighted-Average Interest Rate ReductionWeighted-Average Term Extension (Years)
Commercial real estate
Commercial mortgage owner occupied6 monthsN/AN/A
Commercial mortgage non-owner occupiedN/AN/A3.00
Commercial mortgage multifamily6 monthsN/AN/A
Agricultural
Agricultural mortgageN/A4.50%1.08
Agricultural otherN/AN/A1.00
Residential real estate
Senior lienN/AN/A2.60
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:
2024
Current30-59 Days
Past Due
60-89 Days
Past Due
90 Days or
More Past Due
Total
Commercial and industrial
Secured$1,782 $10 $— $— $1,792 
Commercial real estate
Commercial mortgage owner occupied2,171 — — — 2,171 
Agricultural
Agricultural mortgage1,586 — — — 1,586 
Agricultural other1,239 — — — 1,239 
Consumer
Secured - indirect— — — 
Total$6,779 $10 $— $— $6,789 
2023
Current30-59 Days
Past Due
60-89 Days
Past Due
90 Days or
More Past Due
Total
Commercial real estate
Commercial mortgage owner occupied$118 $— $— $— $118 
Commercial mortgage non-owner occupied1,030 — — — 1,030 
Commercial mortgage multifamily2,977 — — — 2,977 
Agricultural
Agricultural mortgage251 — — — 251 
Agricultural other32 — — — 32 
Residential real estate
Senior lien— — — 
Total$4,408 $— $— $$4,413 
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:
2024
Commercial and IndustrialCommercial Real EstateAgriculturalResidential Real EstateConsumerTotal
December 31, 2023$968 $5,878 $270 $4,336 $1,656 $13,108 
Charge-offs(381)— — (10)(2,393)(2,784)
Recoveries42 355 128 353 884 
Credit loss expense687 (1,062)11 67 1,984 1,687 
December 31, 2024$1,316 $5,171 $287 $4,521 $1,600 $12,895 
2023
Commercial and IndustrialCommercial Real EstateAgriculturalResidential Real EstateConsumerUnallocatedTotal
December 31, 2022$860 $461 $577 $617 $961 $6,374 $9,850 
Impact of the adoption of ASC 326(58)5,532 (247)3,535 356 (6,374)2,744 
Charge-offs(276)— (4)(2)(542)— (824)
Recoveries79 26 12 329 263 — 709 
Credit loss expense363 (141)(68)(143)618 — 629 
December 31, 2023$968 $5,878 $270 $4,336 $1,656 $— $13,108 
The following table illustrates the two main components of the ACL as of December 31:
20242023
ACL
Individually evaluated$— $84 
Collectively evaluated12,895 13,024 
Total$12,895 $13,108 
ACL to gross loans
Individually evaluated— %0.01 %
Collectively evaluated0.91 %0.96 %
Total0.91 %0.97 %
The following table presents loans that were evaluated for expected credit losses on an individual basis and the related specific allocations, by loan segment as of December 31:
 20242023
Loan BalanceSpecific AllocationLoan BalanceSpecific Allocation
Commercial and industrial$— $— $465 $56 
Commercial real estate— — 234 28 
Agricultural— — 181 — 
Residential real estate254 — 203 — 
Consumer— — — — 
Total$254 $— $1,083 $84 
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.
v3.25.0.1
Premises and Equipment
12 Months Ended
Dec. 31, 2024
Property, Plant and Equipment [Abstract]  
Premises and Equipment Premises and Equipment
A summary of premises and equipment at December 31 follows:
20242023
Land$6,309 $6,309 
Buildings and improvements36,370 34,984 
Furniture and equipment33,960 35,528 
Total76,639 76,821 
Less: accumulated depreciation48,980 49,182 
Premises and equipment, net$27,659 $27,639 
Depreciation expense amounted to $2,086, $1,978, and $2,071 in 2024, 2023, and 2022, respectively.
v3.25.0.1
Goodwill and Other Intangible Assets
12 Months Ended
Dec. 31, 2024
Goodwill and Intangible Assets Disclosure [Abstract]  
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:
 2024
 Gross
Intangible
Assets
Accumulated
Amortization
Net
Intangible
Assets
Core deposit premium resulting from acquisitions$5,579 $5,578 $
 2023
 Gross
Intangible
Assets
Accumulated
Amortization
Net
Intangible
Assets
Core deposit premium resulting from acquisitions$5,579 $5,577 $
Amortization expense associated with identifiable intangible assets was $1, $3, and $15 in 2024, 2023, and 2022, respectively.
v3.25.0.1
Deposits
12 Months Ended
Dec. 31, 2024
Deposits [Abstract]  
Deposits Deposits
Scheduled annual maturities of time deposits for each of the next five years, and thereafter, are as follows:
Scheduled Maturities of Time Deposits
2025$340,229 
202628,909 
20278,451 
20285,836 
20294,102 
Thereafter64 
Total$387,591 
Interest expense on time deposits greater than $250 was $5,540 in 2024, $3,419 in 2023, and $621 in 2022.
v3.25.0.1
Borrowed Funds
12 Months Ended
Dec. 31, 2024
Debt Disclosure [Abstract]  
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:
20242023
Maximum Month End BalanceAverage BalanceWeighted Average Interest Rate During the PeriodMaximum Month End BalanceAverage BalanceWeighted Average Interest Rate During the Period
Securities sold under agreements to repurchase without stated maturity dates$56,051 $44,808 3.18 %$55,722 $42,982 2.22 %
Federal funds purchased— 5.55 %— 13 6.13 %
FRB Discount Window5,300 315 4.80 %— 66 5.34 %
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:
20242023
AmountRateAmountRate
Securities sold under agreements to repurchase without stated maturity dates$53,567 3.18 %$46,801 3.11 %
We had pledged AFS securities and 1-4 family residential real estate loans in the following amounts at December 31:
20242023
Pledged to secure borrowed funds$395,286 $391,529 
Pledged to secure repurchase agreements67,539 67,764 
Pledged for public deposits and for other purposes necessary or required by law86,162 84,099 
Total$548,987 $543,392 
AFS securities pledged to repurchase agreements without stated maturity dates consisted of the following at December 31:
20242023
U.S. Treasury$57,271 $55,623 
Mortgage-backed securities7,979 9,462 
Collateralized mortgage obligations2,289 2,679 
Total$67,539 $67,764 
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 $342,130, without pledging additional collateral.
FHLB advances
FHLB advances are collateralized by a blanket lien on all qualified 1-4 family residential real estate loans, specific AFS securities, and FHLB stock.
The following table lists the maturity and weighted average interest rate of FHLB advances as of December 31:
20242023
AmountRateAmountRate
Fixed rate due 2024$— 0.00 %$40,000 5.55 %
Fixed rate due 202530,000 4.52 %— 0.00 %
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:
20242023
AmountRateAmountRate
Fixed rate at 3.25% to floating, due 2031$30,000 3.25 %$30,000 3.25 %
Unamortized issuance costs(576)(665)
Total subordinated debt, net$29,424 $29,335 
v3.25.0.1
Benefit Plans
12 Months Ended
Dec. 31, 2024
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:
20242023
Change in benefit obligation
Benefit obligation, beginning balance$6,628 $6,896 
Interest cost294 317 
Actuarial loss (gain)(76)(241)
Benefits paid, including plan expenses(443)(344)
Benefit obligation, ending balance6,403 6,628 
Change in plan assets
Fair value of plan assets, beginning balance7,066 6,582 
Investment return (loss)680 828 
Contributions— — 
Benefits paid, including plan expenses(443)(344)
Fair value of plan assets, ending balance7,303 7,066 
Surplus (deficiency) in funded status, ending balance$900 $438 
Accumulated benefit obligation, ending balance$6,403 $6,628 
20242023
Change in accrued pension benefit costs
Accrued benefit cost, beginning balance$438 $(314)
Contributions— — 
Net periodic benefit (cost) credit82 (95)
Net change in unrecognized actuarial loss and prior service cost380 847 
Prepaid (accrued) pension liability, ending balance$900 $438 
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:
202420232022
Interest cost on benefit obligation$294 $317 $224 
Expected return on plan assets(402)(371)(490)
Amortization of unrecognized actuarial net loss26 149 216 
Settlement loss— — 109 
Net periodic benefit cost (credit)$(82)$95 $59 
Settlement losses during 2022 were recognized in connection with lump-sum benefit distributions. Many plan participants elect to receive their retirement benefit payments in the form of lump-sum settlements. Pro rata settlement losses, which can occasionally occur as a result of these lump-sum distributions, are recognized only in years when the total of such distributions exceed the sum of the service and interest expense components of net periodic benefit cost.
The components of accumulated other comprehensive income are as follows for the years ended December 31:
202420232022
Transition (asset) obligation$— $— $— 
Net (gain) loss502 882 1,729 
Past service (credit) cost— — — 
Accumulated other comprehensive income$502 $882 $1,729 
The actuarial assumptions used in determining the benefit obligation are as follows for the years ended December 31:
202420232022
Discount rate5.32 %4.69 %4.88 %
Expected long-term rate of return on plan assets6.00 %6.00 %6.00 %
The actuarial weighted average assumptions used in determining the net periodic pension costs are as follows for the years ended December 31:
202420232022
Discount rate4.69 %4.88 %2.43 %
Expected long-term rate of return on plan assets6.00 %6.00 %6.00 %
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:
 20242023
Total(Level 2)Total(Level 2)
Short-term investments$234 $234 $103 $103 
Common collective trusts
Fixed income3,322 3,322 3,273 3,273 
Equity investments3,747 3,747 3,690 3,690 
Total$7,303 $7,303 $7,066 $7,066 
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:
Estimated Benefit Payments
2025$915 
2026724 
2027553 
2028546 
2029532 
2030 - 20342,356 
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:
20242023
 Eligible
Shares
Market
Value
Eligible
Shares
Market
Value
Unissued101,493 $2,638 154,119 $3,313 
Shares held in Rabbi Trust142,535 3,704 150,581 3,237 
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:
20242023
Number
of Shares
Fair
Value
Number
of Shares
Fair
Value
Beginning balance27,072 $592 27,072 $592 
Granted3,901 76 — — 
Vested(16,240)(345)— — 
Forfeited— — — — 
Ending balance14,733$323 27,072$592 
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.
v3.25.0.1
Capital Ratios and Shreholders' Equity
12 Months Ended
Dec. 31, 2024
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:
2024
 ActualMinimum Capital
Required Plus Capital Conservation Buffer
Minimum Capital
Required To Be Considered
Well Capitalized (1)
 AmountRatioAmountRatioAmountRatio
Common equity Tier 1 capital to risk weighted assets
Isabella Bank$172,589 11.53 %$104,783 7.00 %$97,299 6.50 %
Consolidated183,348 12.21 %105,136 7.00 %N/AN/A
Tier 1 capital to risk weighted assets
Isabella Bank172,589 11.53 %127,237 8.50 %119,753 8.00 %
Consolidated183,348 12.21 %127,665 8.50 %N/AN/A
Total capital to risk weighted assets
Isabella Bank185,997 12.43 %157,175 10.50 %149,691 10.00 %
Consolidated226,179 15.06 %157,703 10.50 %N/AN/A
Tier 1 capital to average assets
Isabella Bank172,589 8.36 %82,602 4.00 %103,252 5.00 %
Consolidated183,348 8.86 %82,803 4.00 %N/AN/A
2023
 ActualMinimum Capital
Required Plus Capital Conservation Buffer
Minimum Capital
Required To Be Considered
Well Capitalized (1)
 AmountRatioAmountRatioAmountRatio
Common equity Tier 1 capital to risk weighted assets
Isabella Bank$178,316 12.48 %$100,043 7.00 %$92,897 6.50 %
Consolidated180,014 12.54 %100,449 7.00 %N/AN/A
Tier 1 capital to risk weighted assets
Isabella Bank178,316 12.48 %121,481 8.50 %114,335 8.00 %
Consolidated180,014 12.54 %121,973 8.50 %N/AN/A
Total capital to risk weighted assets
Isabella Bank191,739 13.42 %150,065 10.50 %142,919 10.00 %
Consolidated222,772 15.52 %150,673 10.50 %N/AN/A
Tier 1 capital to average assets
Isabella Bank178,316 8.71 %81,935 4.00 %102,419 5.00 %
Consolidated180,014 8.76 %82,154 4.00 %N/AN/A
(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):
Unrealized
Gains
(Losses) on
AFS
Securities
Change in Unrecognized Pension Cost on Defined
Benefit
Pension Plan
Total
Balance, December 31, 2021$3,873 $(2,014)$1,859 
OCI before reclassifications(50,015)762 (49,253)
Amounts reclassified from AOCI— 59 59 
Subtotal(50,015)821 (49,194)
Tax effect10,314 (173)10,141 
OCI, net of tax(39,701)648 (39,053)
Balance, December 31, 2022(35,828)(1,366)(37,194)
OCI before reclassifications13,365 752 14,117 
Amounts reclassified from AOCI(67)95 28 
Subtotal13,298 847 14,145 
Tax effect(2,669)(178)(2,847)
OCI, net of tax10,629 669 11,298 
Balance, December 31, 2023(25,199)(697)(25,896)
OCI before reclassifications5,339 462 5,801 
Amounts reclassified from AOCI— (82)(82)
Subtotal5,339 380 5,719 
Tax effect(1,098)(80)(1,178)
OCI, net of tax4,241 300 4,541 
Balance, December 31, 2024$(20,958)$(397)$(21,355)
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:
 202420232022
Auction Rate Money Market Preferred StocksAll Other AFS SecuritiesTotalAuction Rate Money Market Preferred StocksAll Other AFS SecuritiesTotalAuction Rate Money Market Preferred StocksAll Other AFS SecuritiesTotal
Unrealized gains (losses) arising during the period$113 $5,226 $5,339 $589 $12,776 $13,365 $(900)$(49,115)$(50,015)
Reclassification adjustment for net (gains) losses included in net income— — — — (67)(67)— — — 
Net unrealized gains (losses)113 5,226 5,339 589 12,709 13,298 (900)(49,115)(50,015)
Tax effect— (1,098)(1,098)— (2,669)(2,669)— 10,314 10,314 
Unrealized gains (losses), net of tax$113 $4,128 $4,241 $589 $10,040 $10,629 $(900)$(38,801)$(39,701)
The following table details reclassification adjustments and the related affected line items in our consolidated statements of income for the years ended December 31:
Details about AOCI componentsAmount
Reclassified from
AOCI
Affected Line Item in the
Consolidated
Statements of Income
202420232022
Unrealized gains (losses) on AFS securities
$— $67 $— Other noninterest income
— 14 — Income tax expense
$— $53 $— Net income
Change in unrecognized pension cost on defined benefit pension plan
$(82)$95 $59 Other noninterest expenses
(17)20 12 Income tax expense
$(65)$75 $47 Net income
v3.25.0.1
Computation of Earnings Per Common Share
12 Months Ended
Dec. 31, 2024
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:
202420232022
Average number of common shares outstanding for basic calculation7,465,343 7,511,591 7,549,878 
Average potential effect of common shares in the Directors Plan (1)
— 34,962 70,329 
Average potential effect of common shares in the RSP17,031 28,939 27,405 
Average number of common shares outstanding used to calculate diluted earnings per common share7,482,374 7,575,492 7,647,612 
Net income$13,889 $18,167 $22,238 
Earnings per common share
Basic$1.86 $2.42 $2.95 
Diluted$1.86 $2.40 $2.91 
(1) Exclusive of shares held in the Rabbi Trust
v3.25.0.1
Revenue (Notes)
12 Months Ended
Dec. 31, 2024
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:
202420232022
Debit card income$4,151 $4,063 $3,783 
Trust service fees3,438 3,110 2,622 
Investment advisory fees603 447 383 
Service charges and fees related to deposit accounts450 362 345 
A significant portion of our revenue consists of interest income which is not subject to the requirements set forth in ASC 606.
v3.25.0.1
Federal Income Taxes
12 Months Ended
Dec. 31, 2024
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:
202420232022
Federal tax expense$2,819 $2,657 $4,593 
Deferred expense (benefit)(310)1,008 13 
Income tax expense$2,509 $3,665 $4,606 

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:
202420232022
Income taxes at statutory rate$3,444 $4,585 $5,637 
Effect of nontaxable income
Interest income on tax exempt municipal securities(490)(552)(587)
Earnings on corporate owned life insurance policies(211)(193)(197)
Other497 292 329 
Total effect of nontaxable income(204)(453)(455)
Effect of nondeductible expenses93 86 45 
Effect of tax credits(824)(602)(621)
Unrecognized deferred tax benefit— 49 — 
Federal income tax expense$2,509 $3,665 $4,606 
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:
20242023
Deferred tax assets
Allowance for credit losses$2,715 $2,658 
Deferred compensation1,148 1,388 
Employee benefit plans112 80 
Core deposit premium and acquisition expenses764 764 
Net unrealized losses on AFS securities5,529 6,627 
Net unrecognized actuarial losses on pension plan105 185 
Life insurance death benefit payable497 497 
Other813 821 
Total deferred tax assets11,683 13,020 
Deferred tax liabilities
Prepaid pension cost294 277 
Premises and equipment1,592 2,251 
Accretion on securities482 315 
Core deposit premium and acquisition expenses1,059 1,022 
Other1,162 1,236 
Total deferred tax liabilities4,589 5,101 
Net deferred tax assets (liabilities)$7,094 $7,919 
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.
v3.25.0.1
Fair Value
12 Months Ended
Dec. 31, 2024
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:
2024
Valuation TechniqueFair ValueUnobservable InputActual RangeWeighted Average
Collateral Dependent LoansDiscount applied to collateral:
Discounted value$254 Real Estate20 %20 %
2023
Valuation TechniqueFair ValueUnobservable InputActual RangeWeighted Average
Collateral Dependent LoansDiscount applied to collateral:
Discounted value$1,083 Real Estate20 %20 %
Equipment
25% - 35%
33 %
Accounts receivable25 %25 %
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:
2024
Valuation TechniqueFair ValueUnobservable InputRate
Discounted cash flow$2,483 Constant prepayment rate%
Discount rate11 %
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:
 2024
Carrying
Value
Estimated
Fair Value
Level 1Level 2Level 3
ASSETS
Cash and cash equivalents$24,542 $24,542 $24,542 $— $— 
FHLB stock (1)
12,762 N/A— — — 
Mortgage loans HFS242 247 — 247 — 
Gross loans1,423,571 1,363,883 — — 1,363,883 
Less allowance for credit losses12,895 12,895 — — 12,895 
Net loans1,410,676 1,350,988 — — 1,350,988 
Accrued interest receivable8,085 8,085 8,085 — — 
Equity securities without readily determinable fair values (1)
3,086 N/A— — — 
OMSR2,185 2,483 — — 2,483 
LIABILITIES
Deposits without stated maturities1,359,469 1,359,469 1,359,469 — — 
Deposits with stated maturities387,591 385,200 — 385,200 — 
Short-term borrowings53,567 53,503 — 53,503 — 
FHLB advances30,000 30,000 — 30,000 — 
Subordinated debt, net of unamortized issuance costs
29,424 27,658 — 27,658 — 
Accrued interest payable1,051 1,051 1,051 — — 
 2023
 Carrying
Value
Estimated
Fair Value
Level 1Level 2Level 3
ASSETS
Cash and cash equivalents$33,672 $33,672 $33,672 $— $— 
FHLB stock (1)
12,762 N/A— — — 
Mortgage loans HFS— — — — — 
Gross loans1,349,463 1,292,458 — — 1,292,458 
Less allowance for credit losses13,108 13,108 — — 13,108 
Net loans1,336,355 1,279,350 — — 1,279,350 
Accrued interest receivable8,167 8,167 8,167 — — 
Equity securities without readily determinable fair values (1)
3,086 N/A— — — 
OMSR2,422 3,164 — 3,164 — 
LIABILITIES
Deposits without stated maturities1,377,321 1,377,321 1,377,321 — — 
Deposits with stated maturities346,374 341,489 — 341,489 — 
Short-term borrowings46,801 46,704 — 46,704 — 
FHLB advances40,000 40,000 — 40,000 — 
Subordinated debt, net of unamortized issuance costs29,335 26,146 — 26,146 — 
Accrued interest payable890 890 890 — — 
(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:
 20242023
TotalLevel 1Level 2Level 3TotalLevel 1Level 2Level 3
Recurring items
AFS securities
U.S. Treasury$220,571 $— $220,571 $— $214,801 $— $214,801 $— 
States and political subdivisions76,568 — 76,568 — 92,876 — 92,876 — 
Auction rate money market preferred3,044 — 3,044 — 2,931 — 2,931 — 
Mortgage-backed securities26,886 — 26,886 — 32,815 — 32,815 — 
Collateralized mortgage obligations154,674 — 154,674 — 177,775 — 177,775 — 
Corporate7,286 — 7,286 — 6,950 — 6,950 — 
Total AFS securities489,029 — 489,029 — 528,148 — 528,148 — 
Nonrecurring items
Collateral dependent (net of ACL)254 — — 254 1,083 — — 1,083 
OMSR2,185 — — 2,185 2,422 — 2,422 — 
Foreclosed assets544 — — 544 406 — — 406 
Total$492,012 $— $489,029 $2,983 $532,059 $— $530,570 $1,489 
Percent of assets and liabilities measured at fair value0.00 %99.39 %0.61 %0.00 %99.72 %0.28 %
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.
v3.25.0.1
Off-Balance-Sheet Activities
12 Months Ended
Dec. 31, 2024
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:
20242023
Unfunded commitments under lines of credit$312,577 $313,646 
Commercial and standby letters of credit2,125 1,624 
Commitments to originate new loans26,558 6,460 
Total$341,260 $321,730 
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.
v3.25.0.1
Related Party Transactions
12 Months Ended
Dec. 31, 2024
Related Party Transactions [Abstract]  
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:
20242023
Balance, January 1$19,527 $20,963 
New loans1,962 569 
Repayments(18,538)(2,005)
Balance, December 31$2,951 $19,527 
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:
202420232022
Total assets$1,236 $1,221 $1,385 
Donations— — 50 
v3.25.0.1
Parent Company Only Financial Information
12 Months Ended
Dec. 31, 2024
Condensed Financial Information Disclosure [Abstract]  
Parent Company Only Financial Information Parent Company Only Financial Information
Condensed Balance Sheets
December 31
20242023
Assets
Cash on deposit at the Bank$34,498 $25,010 
Investments in subsidiaries156,486 157,671 
Premises and equipment1,140 1,196 
Other assets47,663 47,949 
Total assets$239,787 $231,826 
Liabilities and Shareholders' Equity
Subordinated debt, net of unamortized issuance costs
$29,424 $29,335 
Other liabilities87 89 
Shareholders' equity210,276 202,402 
Total liabilities and shareholders' equity$239,787 $231,826 
Condensed Statements of Income
Year Ended December 31
202420232022
Income
Dividends from subsidiaries$22,000 $30,000 $6,000 
Interest income511 191 15 
Other income11 13 14 
Total income22,522 30,204 6,029 
Expenses
Management fee1,188 952 900 
Interest expense1,065 1,065 1,065 
Audit, consulting, and legal fees561 577 522 
Director fees357 408 417 
Other362 354 339 
Total expenses3,533 3,356 3,243 
Income before income tax benefit and equity in undistributed earnings of subsidiaries18,989 26,848 2,786 
Federal income tax benefit626 654 670 
Income before equity in undistributed earnings of subsidiaries19,615 27,502 3,456 
Undistributed earnings of subsidiaries(5,726)(9,335)18,782 
Net income$13,889 $18,167 $22,238 
Condensed Statements of Cash Flows
Year Ended December 31
202420232022
Operating activities
Net income$13,889 $18,167 $22,238 
Adjustments to reconcile net income to cash provided by operations
Undistributed earnings of subsidiaries5,726 9,335 (18,782)
Share-based payment awards476 782 610 
Amortization of subordinated debt issuance costs89 90 87 
Depreciation56 52 50 
Deferred income tax expense (benefit)313 228 (133)
Net changes in:
Other assets(27)(255)1,383 
Other liabilities(2)(199)160 
Net cash provided by (used in) operating activities20,520 28,200 5,613 
Investing activities
Purchase of equity investments— — (250)
Net (purchases) sales of premises and equipment— (77)260 
Net cash provided by (used in) investing activities— (77)10 
Financing activities
Cash dividends paid on common stock(8,147)(8,216)(8,082)
Proceeds from the issuance of common stock1,523 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 equivalents9,488 16,485 (3,010)
Cash and cash equivalents at beginning of period25,010 8,525 11,535 
Cash and cash equivalents at end of period$34,498 $25,010 $8,525 
v3.25.0.1
Pay vs Performance Disclosure - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Pay vs Performance Disclosure      
Net Incomet $ 13,889 $ 18,167 $ 22,238
v3.25.0.1
Insider Trading Arrangements
12 Months Ended
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
v3.25.0.1
Basis of Presentation (Policies)
12 Months Ended
Dec. 31, 2024
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.
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.
Reclassifications
RECLASSIFICATIONS: Certain amounts reported in the 2023 and 2022 consolidated financial statements have been reclassified to conform with the 2024 presentation.
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.
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.
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:
Level 1:Valuation is based upon quoted prices for identical instruments traded in active markets.
Level 2:Valuation is based upon quoted prices for similar instruments in active markets, quoted prices for identical or similar instruments in markets that are not active and model based valuation techniques for which all significant assumptions are observable in the market.
Level 3:Valuation is generated from model based techniques that use at least one significant assumption not observable in the market. These unobservable assumptions reflect estimates of assumptions that market participants would use in pricing the asset or liability.
The asset’s or liability’s fair value measurement level within the fair value hierarchy is based on the lowest level of any input that is significant to the fair value measurement. Valuation techniques maximize the use of observable inputs and minimize the use of unobservable inputs. Transfers between measurement levels are recognized at the end of reporting periods.
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.
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.
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.
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,
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.
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.
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.
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.
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.
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.
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.
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.
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:
20242023
FHLB Stock$12,762 $12,762 
FRB Stock2,400 2,400 
Other686 686 
Total$15,848 $15,848 
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”).
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.
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.
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.
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.”
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.
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.
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.
MARKETING COSTS
MARKETING COSTS: Marketing costs are expensed as incurred and are included in other noninterest expenses.
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.
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.
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.
v3.25.0.1
Receivables, Loans, Notes Receivable, and Others (Policies)
12 Months Ended
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.
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.
v3.25.0.1
Fair Value Fair Value Measurement, Policy (Policies)
12 Months Ended
Dec. 31, 2024
Fair Value Measurement, Policy [Abstract]  
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:
Level 1:Valuation is based upon quoted prices for identical instruments traded in active markets.
Level 2:Valuation is based upon quoted prices for similar instruments in active markets, quoted prices for identical or similar instruments in markets that are not active and model based valuation techniques for which all significant assumptions are observable in the market.
Level 3:Valuation is generated from model based techniques that use at least one significant assumption not observable in the market. These unobservable assumptions reflect estimates of assumptions that market participants would use in pricing the asset or liability.
The asset’s or liability’s fair value measurement level within the fair value hierarchy is based on the lowest level of any input that is significant to the fair value measurement. Valuation techniques maximize the use of observable inputs and minimize the use of unobservable inputs. Transfers between measurement levels are recognized at the end of reporting periods.
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.
v3.25.0.1
Organization, Consolidation and Presentation of Financial Statements (Tables)
12 Months Ended
Dec. 31, 2024
Accounting Policies [Abstract]  
Schedule of equity method and other investments Equity securities without readily determinable fair values consist of the following holdings as of December 31:
20242023
FHLB Stock$12,762 $12,762 
FRB Stock2,400 2,400 
Other686 686 
Total$15,848 $15,848 
v3.25.0.1
AFS Securities (Tables)
12 Months Ended
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:
 2024
Amortized
Cost
Gross
Unrealized
Gains
Gross
Unrealized
Losses
Fair
Value
U.S. Treasury$230,807 $— $10,236 $220,571 
States and political subdivisions81,135 4,576 76,568 
Auction rate money market preferred3,200 — 156 3,044 
Mortgage-backed securities29,068 — 2,182 26,886 
Collateralized mortgage obligations163,156 — 8,482 154,674 
Corporate8,150 — 864 7,286 
Total$515,516 $$26,496 $489,029 
 2023
Amortized
Cost
Gross
Unrealized
Gains
Gross
Unrealized
Losses
Fair
Value
U.S. Treasury$231,218 $— $16,417 $214,801 
States and political subdivisions94,837 1,032 2,993 92,876 
Auction rate money market preferred3,200 — 269 2,931 
Mortgage-backed securities35,321 — 2,506 32,815 
Collateralized mortgage obligations187,248 — 9,473 177,775 
Corporate8,150 — 1,200 6,950 
Total$559,974 $1,032 $32,858 $528,148 
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:
MaturingSecurities with Variable Monthly Payments or Noncontractual Maturities
Due in
One Year
or Less
After One
Year But
Within
Five Years
After Five
Years But
Within
Ten Years
After
Ten Years
Total
U.S. Treasury$29,926 $200,881 $— $— $— $230,807 
States and political subdivisions14,393 21,300 18,239 27,203 — 81,135 
Auction rate money market preferred— — — — 3,200 3,200 
Mortgage-backed securities— — — — 29,068 29,068 
Collateralized mortgage obligations— — — — 163,156 163,156 
Corporate— — 8,150 — — 8,150 
Total amortized cost$44,319 $222,181 $26,389 $27,203 $195,424 $515,516 
Fair value$43,882 $211,893 $24,305 $24,345 $184,604 $489,029 
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.
 202420232022
Proceeds from sales of AFS securities$— $18,089 $— 
Realized gains (losses)— 67 — 
Applicable income tax expense (benefit)— 14 — 
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:
 2024
 Less Than Twelve MonthsTwelve Months or More 
Gross
Unrealized
Losses
Fair
Value
Gross
Unrealized
Losses
Fair
Value
Total
Unrealized
Losses
U.S. Treasury$— $— $10,236 $220,571 $10,236 
States and political subdivisions486 23,553 4,090 36,796 4,576 
Auction rate money market preferred— — 156 3,044 156 
Mortgage-backed securities— — 2,182 26,886 2,182 
Collateralized mortgage obligations185 5,646 8,297 149,028 8,482 
Corporate— — 864 7,286 864 
Total$671 $29,199 $25,825 $443,611 $26,496 
Number of securities in an unrealized loss position:175 178 353 
 2023
 Less Than Twelve MonthsTwelve Months or More
Gross
Unrealized
Losses
Fair
Value
Gross
Unrealized
Losses
Fair
Value
Total
Unrealized
Losses
U.S. Treasury$— $— $16,417 $214,801 $16,417 
States and political subdivisions42 7,172 2,951 37,011 2,993 
Auction rate money market preferred— — 269 2,931 269 
Mortgage-backed securities10 2,505 32,805 2,506 
Collateralized mortgage obligations116 4,554 9,357 173,221 9,473 
Corporate— — 1,200 6,950 1,200 
Total$159 $11,736 $32,699 $467,719 $32,858 
Number of securities in an unrealized loss position:22 186 208 
v3.25.0.1
Loans and ACL (Tables)
12 Months Ended
Dec. 31, 2024
Receivables [Abstract]  
Loan Composition
The following table provides a detailed listing of our loan portfolio at December 31:
20242023
BalancePercent of TotalBalancePercent of Total
Commercial and industrial
Secured$221,510 15.56 %$189,186 14.02 %
Unsecured23,384 1.64 %20,552 1.52 %
Total commercial and industrial244,894 17.20 %209,738 15.54 %
Commercial real estate
Commercial mortgage owner occupied178,376 12.53 %180,636 13.39 %
Commercial mortgage non-owner occupied208,118 14.62 %216,292 16.03 %
Commercial mortgage 1-4 family investor92,497 6.50 %89,208 6.61 %
Commercial mortgage multifamily68,456 4.81 %78,108 5.79 %
Total commercial real estate547,447 38.46 %564,244 41.82 %
Advances to mortgage brokers63,080 4.43 %18,541 1.37 %
Agricultural
Agricultural mortgage67,550 4.75 %69,044 5.12 %
Agricultural other32,144 2.26 %30,950 2.29 %
Total agricultural99,694 7.01 %99,994 7.41 %
Residential real estate
Senior lien332,743 23.37 %313,459 23.23 %
Junior lien8,655 0.61 %5,945 0.44 %
Home equity lines of credit39,474 2.77 %37,014 2.74 %
Total residential real estate380,872 26.75 %356,418 26.41 %
Consumer
Secured - direct35,050 2.46 %37,948 2.81 %
Secured - indirect49,136 3.45 %59,324 4.40 %
Unsecured3,398 0.24 %3,256 0.24 %
Total consumer87,584 6.15 %100,528 7.45 %
Total$1,423,571 100.00 %$1,349,463 100.00 %
Nonaccrual Loans with No ACL
The following table summarizes nonaccrual loan data by class of loans as of December 31:
 20242023
 Total Nonaccrual LoansNonaccrual Loans with No ACLTotal Nonaccrual LoansNonaccrual Loans with No ACL
Commercial and industrial
Secured$— $— $491 $435 
Agricultural
Agricultural mortgage— — 38 38 
Agricultural other— — 167 167 
Residential real estate
Senior lien282 282 286 286 
Total$282 $282 $982 $926 
Summary of past due loans
The following tables summarize the past due and current loans for the entire loan portfolio as of December 31:
2024
 Past Due:  
30-59
Days
60-89
Days
90 Days
or More
CurrentTotalAccruing Loans 90 or More Days Past Due
Commercial and industrial
Secured$328 $— $— $221,182 $221,510 $— 
Unsecured— 50 — 23,334 23,384 — 
Total commercial and industrial328 50 — 244,516 244,894 — 
Commercial real estate
Commercial mortgage owner occupied25 304 — 178,047 178,376 — 
Commercial mortgage non-owner occupied792 — — 207,326 208,118 — 
Commercial mortgage 1-4 family investor— — — 92,497 92,497 — 
Commercial mortgage multifamily— — — 68,456 68,456 — 
Total commercial real estate817 304 — 546,326 547,447 — 
Advances to mortgage brokers— — — 63,080 63,080 — 
Agricultural
Agricultural mortgage— — — 67,550 67,550 — 
Agricultural other— — — 32,144 32,144 — 
Total agricultural— — — 99,694 99,694 — 
Residential real estate
Senior lien3,846 148 163 328,586 332,743 — 
Junior lien19 — — 8,636 8,655 — 
Home equity lines of credit10 — — 39,464 39,474 — 
Total residential real estate3,875 148 163 376,686 380,872 — 
Consumer
Secured - direct15 — 19 35,016 35,050 19 
Secured - indirect232 — — 48,904 49,136 — 
Unsecured— — 3,394 3,398 — 
Total consumer251 — 19 87,314 87,584 19 
Total$5,271 $502 $182 $1,417,616 $1,423,571 $19 
2023
 Past Due:  
30-59
Days
60-89
Days
90 Days
or More
CurrentTotalAccruing Loans 90 or More Days Past Due
Commercial and industrial
Secured$165 $290 $201 $188,530 $189,186 $— 
Unsecured— — — 20,552 20,552 — 
Total commercial and industrial165 290 201 209,082 209,738 — 
Commercial real estate
Commercial mortgage owner occupied— — — 180,636 180,636 — 
Commercial mortgage non-owner occupied— — — 216,292 216,292 — 
Commercial mortgage 1-4 family investor— — — 89,208 89,208 — 
Commercial mortgage multifamily— — — 78,108 78,108 — 
Total commercial real estate— — — 564,244 564,244 — 
Advances to mortgage brokers— — — 18,541 18,541 — 
Agricultural
Agricultural mortgage— — — 69,044 69,044 — 
Agricultural other— — — 30,950 30,950 — 
Total agricultural— — — 99,994 99,994 — 
Residential real estate
Senior lien3,188 349 201 309,721 313,459 87 
Junior lien— — — 5,945 5,945 — 
Home equity lines of credit— — — 37,014 37,014 — 
Total residential real estate3,188 349 201 352,680 356,418 87 
Consumer
Secured - direct— — 37,945 37,948 — 
Secured - indirect181 — — 59,143 59,324 — 
Unsecured— — 3,247 3,256 — 
Total consumer193 — — 100,335 100,528 — 
Total$3,546 $639 $402 $1,344,876 $1,349,463 $87 
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:
 2024
20242023202220212020PriorRevolving
Loans
Revolving Loans Converted to TermTotal
Commercial and industrial: Secured
Risk ratings 1-3$13,303 $15,074 $3,078 $4,975 $4,437 $368 $10,316 $— $51,551 
Risk rating 438,143 38,393 17,252 15,561 2,035 2,191 28,145 — 141,720 
Risk rating 53,627 559 11,644 164 137 53 6,626 — 22,810 
Risk rating 6126 288 1,841 71 — 10 3,093 — 5,429 
Risk rating 7— — — — — — — — — 
Risk rating 8— — — — — — — — — 
Risk rating 9— — — — — — — — — 
Total$55,199 $54,314 $33,815 $20,771 $6,609 $2,622 $48,180 $— $221,510 
Current year-to-date gross charge-offs$— $277 $33 $— $38 $— $— $— $348 
Commercial and industrial: Unsecured
Risk ratings 1-3$378 $1,967 $203 $69 $48 $414 $1,966 $— $5,045 
Risk rating 43,073 2,049 2,388 268 370 — 8,896 — 17,044 
Risk rating 5100 — — 121 — — 1,074 — 1,295 
Risk rating 6— — — — — — — — — 
Risk rating 7— — — — — — — — — 
Risk rating 8— — — — — — — — — 
Risk rating 9— — — — — — — — — 
Total$3,551 $4,016 $2,591 $458 $418 $414 $11,936 $— $23,384 
Current year-to-date gross charge-offs$— $— $— $— $— $$25 $— $33 
Commercial real estate: Owner occupied
Risk ratings 1-3$1,963 $4,032 $1,694 $11,125 $13,300 $4,421 $221 $— $36,756 
Risk rating 424,878 11,550 29,307 35,974 9,780 20,260 1,590 — 133,339 
Risk rating 5197 487 876 72 653 791 372 — 3,448 
Risk rating 61,354 1,123 — 636 1,117 504 99 — 4,833 
Risk rating 7— — — — — — — — — 
Risk rating 8— — — — — — — — — 
Risk rating 9— — — — — — — — — 
Total$28,392 $17,192 $31,877 $47,807 $24,850 $25,976 $2,282 $— $178,376 
Current year-to-date gross charge-offs$— $— $— $— $— $— $— $— $— 
Commercial real estate: Non-owner occupied
Risk ratings 1-3$644 $795 $5,568 $5,178 $348 $1,781 $— $— $14,314 
Risk rating 47,902 34,664 61,524 35,620 4,375 29,178 497 — 173,760 
Risk rating 59,726 — 218 1,681 6,154 709 500 — 18,988 
Risk rating 6— 1,006 — — 50 — — — 1,056 
Risk rating 7— — — — — — — — — 
Risk rating 8— — — — — — — — — 
Risk rating 9— — — — — — — — — 
Total$18,272 $36,465 $67,310 $42,479 $10,927 $31,668 $997 $— $208,118 
Current year-to-date gross charge-offs$— $— $— $— $— $— $— $— $— 
2024
20242023202220212020PriorRevolving
Loans
Revolving Loans Converted to TermTotal
Commercial real estate: 1-4 family investor
Risk ratings 1-3$1,165 $— $2,632 $791 $846 $965 $3,076 $— $9,475 
Risk rating 49,399 12,535 8,911 28,666 13,930 3,640 4,750 — 81,831 
Risk rating 5— 145 339 72 — 52 — — 608 
Risk rating 6— 536 — — — 47 — — 583 
Risk rating 7— — — — — — — — — 
Risk rating 8— — — — — — — — — 
Risk rating 9— — — — — — — — — 
Total$10,564 $13,216 $11,882 $29,529 $14,776 $4,704 $7,826 $— $92,497 
Current year-to-date gross charge-offs$— $— $— $— $— $— $— $— $— 
Commercial real estate: Multifamily
Risk ratings 1-3$638 $3,383 $1,697 $936 $545 $746 $150 $— $8,095 
Risk rating 42,081 1,957 21,446 11,646 664 19,617 64 — 57,475 
Risk rating 5— — — — — — — — — 
Risk rating 6— — — — — 2,886 — — 2,886 
Risk rating 7— — — — — — — — — 
Risk rating 8— — — — — — — — — 
Risk rating 9— — — — — — — — — 
Total$2,719 $5,340 $23,143 $12,582 $1,209 $23,249 $214 $— $68,456 
Current year-to-date gross charge-offs$— $— $— $— $— $— $— $— $— 
Advances to mortgage brokers
Risk ratings 1-3$63,080 $— $— $— $— $— $— $— $63,080 
Current year-to-date gross charge-offs$— $— $— $— $— $— $— $— $— 
Agricultural mortgage
Risk ratings 1-3$792 $— $2,700 $2,144 $2,550 $1,250 $34 $— $9,470 
Risk rating 44,410 4,118 12,959 6,968 5,737 8,586 1,322 — 44,100 
Risk rating 5281 1,521 1,342 5,757 — 1,364 1,045 — 11,310 
Risk rating 660 — 1,550 — — 1,060 — — 2,670 
Risk rating 7— — — — — — — — — 
Risk rating 8— — — — — — — — — 
Risk rating 9— — — — — — — — — 
Total$5,543 $5,639 $18,551 $14,869 $8,287 $12,260 $2,401 $— $67,550 
Current year-to-date gross charge-offs$— $— $— $— $— $— $— $— $— 
Agricultural other
Risk ratings 1-3$634 $523 $106 $137 $$210 $3,635 $— $5,247 
Risk rating 41,940 1,328 1,863 1,893 463 550 13,531 — 21,568 
Risk rating 51,683 — — — 438 — 608 — 2,729 
Risk rating 6— 172 — 90 — — 2,338 — 2,600 
Risk rating 7— — — — — — — — — 
Risk rating 8— — — — — — — — — 
Risk rating 9— — — — — — — — — 
Total$4,257 $2,023 $1,969 $2,120 $903 $760 $20,112 $— $32,144 
Current year-to-date gross charge-offs$— $— $— $— $— $— $— $— $— 
2023
 20232022202120202019PriorRevolving
Loans
Revolving Loans Converted to TermTotal
Commercial and industrial: Secured
Risk ratings 1-3$15,061 $4,324 $6,188 $6,666 $422 $449 $12,305 $— $45,415 
Risk rating 438,680 35,245 22,065 4,523 2,469 1,762 29,826 — 134,570 
Risk rating 5391 2,634 233 305 111 101 1,994 — 5,769 
Risk rating 6— — 207 128 2,596 — 2,941 
Risk rating 7465 — — 24 — — — 491 
Risk rating 8— — — — — — — — — 
Risk rating 9— — — — — — — — — 
Total$54,597 $42,203 $28,490 $11,725 $3,010 $2,440 $46,721 $— $189,186 
Current year-to-date gross charge-offs$200 $— $— $— $— $— $— $— $200 
Commercial and industrial: Unsecured
Risk ratings 1-3$2,200 $259 $129 $71 $96 $707 $1,663 $— $5,125 
Risk rating 43,988 3,117 517 470 — — 7,274 — 15,366 
Risk rating 5— 31 — — — — 30 — 61 
Risk rating 6— — — — — — — — — 
Risk rating 7— — — — — — — — — 
Risk rating 8— — — — — — — — — 
Risk rating 9— — — — — — — — — 
Total$6,188 $3,407 $646 $541 $96 $707 $8,967 $— $20,552 
Current year-to-date gross charge-offs$$— $— $— $— $— $68 $— $76 
Commercial real estate: Owner occupied
Risk ratings 1-3$3,592 $1,712 $12,655 $14,228 $761 $3,313 $211 $— $36,472 
Risk rating 412,148 33,392 39,406 14,086 13,384 19,942 1,506 — 133,864 
Risk rating 51,460 727 195 220 3,829 1,761 464 — 8,656 
Risk rating 6— — 870 234 — 540 — — 1,644 
Risk rating 7— — — — — — — — — 
Risk rating 8— — — — — — — — — 
Risk rating 9— — — — — — — — — 
Total$17,200 $35,831 $53,126 $28,768 $17,974 $25,556 $2,181 $— $180,636 
Current year-to-date gross charge-offs$— $— $— $— $— $— $— $— $— 
Commercial real estate: Non-owner occupied
Risk ratings 1-3$67 $4,383 $6,496 $827 $172 $1,766 $— $— $13,711 
Risk rating 437,906 62,979 37,583 11,534 7,589 32,941 1,650 — 192,182 
Risk rating 5— — 5,838 — — 3,478 — — 9,316 
Risk rating 61,029 — — 54 — — — — 1,083 
Risk rating 7— — — — — — — — — 
Risk rating 8— — — — — — — — — 
Risk rating 9— — — — — — — — — 
Total$39,002 $67,362 $49,917 $12,415 $7,761 $38,185 $1,650 $— $216,292 
Current year-to-date gross charge-offs$— $— $— $— $— $— $— $— $— 
 2023
20232022202120202019PriorRevolving
Loans
Revolving Loans Converted to TermTotal
Commercial real estate: 1-4 family investor
Risk ratings 1-3$286 $1,445 $864 $905 $666 $887 $1,352 $— $6,405 
Risk rating 413,492 11,641 30,604 15,124 3,036 3,111 4,538 — 81,546 
Risk rating 5152 354 77 — 55 — — — 638 
Risk rating 6555 — — — 59 — — 619 
Risk rating 7— — — — — — — — — 
Risk rating 8— — — — — — — — — 
Risk rating 9— — — — — — — — — 
Total$14,485 $13,440 $31,545 $16,029 $3,816 $4,003 $5,890 $— $89,208 
Current year-to-date gross charge-offs$— $— $— $— $— $— $— $— $— 
Commercial real estate: Multifamily
Risk ratings 1-3$4,509 $4,682 $2,053 $568 $— $1,515 $— $— $13,327 
Risk rating 42,792 19,465 15,981 813 549 21,263 554 — 61,417 
Risk rating 5— — — — — — — 
Risk rating 6— — 32 — — 3,328 — — 3,360 
Risk rating 7— — — — — — — — — 
Risk rating 8— — — — — — — — — 
Risk rating 9— — — — — — — — — 
Total$7,301 $24,147 $18,066 $1,385 $549 $26,106 $554 $— $78,108 
Current year-to-date gross charge-offs$— $— $— $— $— $— $— $— $— 
Advances to mortgage brokers
Risk ratings 1-3$18,541 $— $— $— $— $— $— $— $18,541 
Current year-to-date gross charge-offs$— $— $— $— $— $— $— $— $— 
Agricultural mortgage
Risk ratings 1-3$292 $2,834 $1,241 $2,786 $604 $964 $94 $— $8,815 
Risk rating 45,622 12,903 8,970 5,940 3,926 7,883 566 — 45,810 
Risk rating 5126 4,098 5,886 689 175 60 756 — 11,790 
Risk rating 6842 — — — — 1,749 — — 2,591 
Risk rating 7— — — — — 38 — — 38 
Risk rating 8— — — — — — — — — 
Risk rating 9— — — — — — — — — 
Total$6,882 $19,835 $16,097 $9,415 $4,705 $10,694 $1,416 $— $69,044 
Current year-to-date gross charge-offs$— $— $— $— $— $$— $— $
Agricultural other
Risk ratings 1-3$801 $81 $121 $38 $183 $141 $2,659 $— $4,024 
Risk rating 41,830 2,481 2,280 619 146 75 14,405 — 21,836 
Risk rating 5753 163 507 — 480 2,731 — 4,642 
Risk rating 6— — 32 — — — 249 — 281 
Risk rating 7— — — — — — 167 — 167 
Risk rating 8— — — — — — — — — 
Risk rating 9— — — — — — — — — 
Total$3,384 $2,570 $2,596 $1,164 $329 $696 $20,211 $— $30,950 
Current year-to-date gross charge-offs$— $— $— $— $— $— $— $— $— 
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:
2024
 20242023202220212020PriorRevolving
Loans
Revolving Loans Converted to TermTotal
Residential real estate: Senior lien
Current$55,991 $35,105 $45,916 $73,607 $47,057 $62,303 $— $8,579 $328,558 
Past due 30-89 days173 162 331 287 907 2,043 — — 3,903 
Past due 90 or more days— — — — — — — — — 
Nonaccrual— — — 163 28 91 — — 282 
Total$56,164 $35,267 $46,247 $74,057 $47,992 $64,437 $— $8,579 $332,743 
Current year-to-date gross charge-offs$— $— $— $— $— $10 $— $— $10 
Residential real estate: Junior lien
Current$4,229 $3,092 $800 $86 $71 $358 $— $— $8,636 
Past due 30-89 days— — — 19 — — — — 19 
Past due 90 or more days— — — — — — — — — 
Nonaccrual— — — — — — — — — 
Total$4,229 $3,092 $800 $105 $71 $358 $— $— $8,655 
Current year-to-date gross charge-offs$— $— $— $— $— $— $— $— $— 
Residential real estate: Home equity lines of credit
Current$— $— $— $— $— $— $39,464 $— $39,464 
Past due 30-89 days— — — — — — 10 — 10 
Past due 90 or more days— — — — — — — — — 
Nonaccrual— — — — — — — — — 
Total$— $— $— $— $— $— $39,474 $— $39,474 
Current year-to-date gross charge-offs$— $— $— $— $— $— $— $— $— 
Consumer: Secured - direct
Current$10,990 $9,498 $6,535 $3,947 $2,166 $1,880 $— $— $35,016 
Past due 30-89 days— — 15 — — — — — 15 
Past due 90 or more days— — — — 19 — — — 19 
Nonaccrual— — — — — — — — — 
Total$10,990 $9,498 $6,550 $3,947 $2,185 $1,880 $— $— $35,050 
Current year-to-date gross charge-offs$16 $93 $$— $27 $$— $— $153 
Consumer: Secured - indirect
Current$6,526 $22,624 $7,682 $4,990 $4,018 $3,064 $— $— $48,904 
Past due 30-89 days42 51 50 28 54 — — 232 
Past due 90 or more days— — — — — — — — — 
Nonaccrual— — — — — — — — — 
Total$6,568 $22,675 $7,732 $5,018 $4,072 $3,071 $— $— $49,136 
Current year-to-date gross charge-offs$— $67 $64 $— $— $$— $— $134 
2024
20242023202220212020PriorRevolving
Loans
Revolving Loans Converted to TermTotal
Consumer: Unsecured
Current$1,654 $656 $211 $22 $16 $— $835 $— $3,394 
Past due 30-89 days— — — — — — 
Past due 90 or more days— — — — — — — — — 
Nonaccrual— — — — — — — — — 
Total$1,654 $656 $213 $22 $16 $— $837 $— $3,398 
Current year-to-date gross charge-offs$2,047 $15 $21 $— $— $$21 $— $2,106 
2023
20232022202120202019PriorRevolving
Loans
Revolving Loans Converted to TermTotal
Residential real estate: Senior lien
Current$45,878 $52,989 $80,122 $52,648 $23,356 $54,556 $— $— $309,549 
Past due 30-89 days— 784 714 123 478 1,438 — — 3,537 
Past due 90 or more days— — — — — 87 — — 87 
Nonaccrual48 — — 31 — 207 — — 286 
Total$45,926 $53,773 $80,836 $52,802 $23,834 $56,288 $— $— $313,459 
Current year-to-date gross charge-offs$— $— $— $— $— $$— $— $
Residential real estate: Junior lien
Current$3,706 $1,325 $168 $134 $167 $445 $— $— $5,945 
Past due 30-89 days— — — — — — — — — 
Past due 90 or more days— — — — — — — — — 
Nonaccrual— — — — — — — — — 
Total$3,706 $1,325 $168 $134 $167 $445 $— $— $5,945 
Current year-to-date gross charge-offs$— $— $— $— $— $— $— $— $— 
Residential real estate: Home equity lines of credit
Current$— $— $— $— $— $— $37,014 $— $37,014 
Past due 30-89 days— — — — — — — — — 
Past due 90 or more days— — — — — — — — — 
Nonaccrual— — — — — — — — — 
Total$— $— $— $— $— $— $37,014 $— $37,014 
Current year-to-date gross charge-offs$— $— $— $— $— $— $— $— $— 
Consumer: Secured - direct
Current$14,813 $10,037 $6,468 $3,473 $1,682 $1,472 $— $— $37,945 
Past due 30-89 days— — — — — — — 
Past due 90 or more days— — — — — — — — — 
Nonaccrual— — — — — — — — — 
Total$14,813 $10,037 $6,468 $3,476 $1,682 $1,472 $— $— $37,948 
Current year-to-date gross charge-offs$139 $12 $$— $$— $— $— $160 
 2023
20232022202120202019PriorRevolving
Loans
Revolving Loans Converted to TermTotal
Consumer: Secured - indirect
Current$30,900 $10,977 $6,887 $5,376 $2,030 $2,973 $— $— $59,143 
Past due 30-89 days123 — — 30 25 — — 181 
Past due 90 or more days— — — — — — — — — 
Nonaccrual— — — — — — — — — 
Total$31,023 $10,977 $6,887 $5,406 $2,033 $2,998 $— $— $59,324 
Current year-to-date gross charge-offs$— $— $— $— $— $— $— $— $— 
Consumer: Unsecured
Current$1,576 $740 $144 $86 $$— $694 $— $3,247 
Past due 30-89 days— — — — — — — 
Past due 90 or more days— — — — — — — — — 
Nonaccrual— — — — — — — — — 
Total$1,576 $749 $144 $86 $$— $694 $— $3,256 
Current year-to-date gross charge-offs$344 $21 $13 $$— $$$— $382 
Financing Receivables Modified [Table Text Block]
The following is a summary of the amortized cost basis of loan modifications granted to borrowers experiencing financial difficulty for the years ended December 31:
2024
Interest Rate ReductionOther-Than-Insignificant Payment DelayTerm ExtensionOther-Than-Insignificant Payment Delay and Term Extension
 Amortized Cost Basis% of Total Class of Financial ReceivableAmortized Cost Basis% of Total Class of Financial ReceivableAmortized Cost Basis% of Total Class of Financial ReceivableAmortized Cost Basis% of Total Class of Financial Receivable
Commercial and industrial
Secured$— 0.00 %$1,782 0.80 %$10 0.00 %$— 0.00 %
Commercial real estate
Commercial mortgage owner occupied— 0.00 %818 0.46 %1,353 0.76 %— 0.00 %
Agricultural
Agricultural mortgage— 0.00 %1,305 1.93 %281 0.42 %— 0.00 %
Agricultural other132 0.41 %— 0.00 %— 0.00 %1,107 3.44 %
Consumer
Secured - indirect— 0.00 %— 0.00 %0.00 %— 0.00 %
Total$132 $3,905 $1,645 $1,107 
2023
Other-Than-Insignificant Payment DelayTerm ExtensionInterest Rate Reduction
and Term Extension
 Amortized Cost Basis% of Total Class of Financial ReceivableAmortized Cost Basis% of Total Class of Financial ReceivableAmortized Cost Basis% of Total Class of Financial Receivable
Commercial real estate
Commercial mortgage owner occupied$118 0.07 %$— 0.00 %$— 0.00 %
Commercial mortgage non-owner occupied— 0.00 %1,030 0.48 %— 0.00 %
Commercial mortgage multifamily2,977 3.81 %— 0.00 %— 0.00 %
Agricultural
Agricultural mortgage— 0.00 %227 0.33 %24 0.03 %
Agricultural other— 0.00 %32 0.10 %— 0.00 %
Residential real estate
Senior lien— 0.00 %0.00 %— 0.00 %
Total$3,095 $1,294 $24 
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:
2024
Payment Delay TermWeighted-Average Interest Rate ReductionWeighted-Average Term Extension (Years)
Commercial and industrial
Secured4 monthsN/A3.00
Commercial real estate
Commercial mortgage owner occupied7 monthsN/A3.00
Agricultural
Agricultural mortgage5 monthsN/A6.27
Agricultural other4 months0.50%0.33
Consumer
Secured - indirectN/AN/A1.33
2023
Payment Delay TermWeighted-Average Interest Rate ReductionWeighted-Average Term Extension (Years)
Commercial real estate
Commercial mortgage owner occupied6 monthsN/AN/A
Commercial mortgage non-owner occupiedN/AN/A3.00
Commercial mortgage multifamily6 monthsN/AN/A
Agricultural
Agricultural mortgageN/A4.50%1.08
Agricultural otherN/AN/A1.00
Residential real estate
Senior lienN/AN/A2.60
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:
2024
Current30-59 Days
Past Due
60-89 Days
Past Due
90 Days or
More Past Due
Total
Commercial and industrial
Secured$1,782 $10 $— $— $1,792 
Commercial real estate
Commercial mortgage owner occupied2,171 — — — 2,171 
Agricultural
Agricultural mortgage1,586 — — — 1,586 
Agricultural other1,239 — — — 1,239 
Consumer
Secured - indirect— — — 
Total$6,779 $10 $— $— $6,789 
2023
Current30-59 Days
Past Due
60-89 Days
Past Due
90 Days or
More Past Due
Total
Commercial real estate
Commercial mortgage owner occupied$118 $— $— $— $118 
Commercial mortgage non-owner occupied1,030 — — — 1,030 
Commercial mortgage multifamily2,977 — — — 2,977 
Agricultural
Agricultural mortgage251 — — — 251 
Agricultural other32 — — — 32 
Residential real estate
Senior lien— — — 
Total$4,408 $— $— $$4,413 
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:
2024
Commercial and IndustrialCommercial Real EstateAgriculturalResidential Real EstateConsumerTotal
December 31, 2023$968 $5,878 $270 $4,336 $1,656 $13,108 
Charge-offs(381)— — (10)(2,393)(2,784)
Recoveries42 355 128 353 884 
Credit loss expense687 (1,062)11 67 1,984 1,687 
December 31, 2024$1,316 $5,171 $287 $4,521 $1,600 $12,895 
2023
Commercial and IndustrialCommercial Real EstateAgriculturalResidential Real EstateConsumerUnallocatedTotal
December 31, 2022$860 $461 $577 $617 $961 $6,374 $9,850 
Impact of the adoption of ASC 326(58)5,532 (247)3,535 356 (6,374)2,744 
Charge-offs(276)— (4)(2)(542)— (824)
Recoveries79 26 12 329 263 — 709 
Credit loss expense363 (141)(68)(143)618 — 629 
December 31, 2023$968 $5,878 $270 $4,336 $1,656 $— $13,108 
Financing Receivable, Allowance for Credit Loss, Allocation [Table Text Block]
The following table illustrates the two main components of the ACL as of December 31:
20242023
ACL
Individually evaluated$— $84 
Collectively evaluated12,895 13,024 
Total$12,895 $13,108 
ACL to gross loans
Individually evaluated— %0.01 %
Collectively evaluated0.91 %0.96 %
Total0.91 %0.97 %
Individually Evaluated Collateral Dependent and Specific ACL
The following table presents loans that were evaluated for expected credit losses on an individual basis and the related specific allocations, by loan segment as of December 31:
 20242023
Loan BalanceSpecific AllocationLoan BalanceSpecific Allocation
Commercial and industrial$— $— $465 $56 
Commercial real estate— — 234 28 
Agricultural— — 181 — 
Residential real estate254 — 203 — 
Consumer— — — — 
Total$254 $— $1,083 $84 
v3.25.0.1
Premises and Equipment (Tables)
12 Months Ended
Dec. 31, 2024
Property, Plant and Equipment [Abstract]  
Summary of premises and equipment
A summary of premises and equipment at December 31 follows:
20242023
Land$6,309 $6,309 
Buildings and improvements36,370 34,984 
Furniture and equipment33,960 35,528 
Total76,639 76,821 
Less: accumulated depreciation48,980 49,182 
Premises and equipment, net$27,659 $27,639 
v3.25.0.1
Goodwill and Other Intangible Assets (Tables)
12 Months Ended
Dec. 31, 2024
Goodwill and Intangible Assets Disclosure [Abstract]  
Summary of identifiable intangible assets
Identifiable intangible assets were as follows as of December 31:
 2024
 Gross
Intangible
Assets
Accumulated
Amortization
Net
Intangible
Assets
Core deposit premium resulting from acquisitions$5,579 $5,578 $
 2023
 Gross
Intangible
Assets
Accumulated
Amortization
Net
Intangible
Assets
Core deposit premium resulting from acquisitions$5,579 $5,577 $
v3.25.0.1
Deposits (Tables)
12 Months Ended
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:
Scheduled Maturities of Time Deposits
2025$340,229 
202628,909 
20278,451 
20285,836 
20294,102 
Thereafter64 
Total$387,591 
v3.25.0.1
Borrowed Funds (Tables)
12 Months Ended
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:
20242023
Maximum Month End BalanceAverage BalanceWeighted Average Interest Rate During the PeriodMaximum Month End BalanceAverage BalanceWeighted Average Interest Rate During the Period
Securities sold under agreements to repurchase without stated maturity dates$56,051 $44,808 3.18 %$55,722 $42,982 2.22 %
Federal funds purchased— 5.55 %— 13 6.13 %
FRB Discount Window5,300 315 4.80 %— 66 5.34 %
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:
20242023
AmountRateAmountRate
Securities sold under agreements to repurchase without stated maturity dates$53,567 3.18 %$46,801 3.11 %
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:
20242023
Pledged to secure borrowed funds$395,286 $391,529 
Pledged to secure repurchase agreements67,539 67,764 
Pledged for public deposits and for other purposes necessary or required by law86,162 84,099 
Total$548,987 $543,392 
AFS securities pledged to repurchase agreements without stated maturity dates consisted of the following at December 31:
20242023
U.S. Treasury$57,271 $55,623 
Mortgage-backed securities7,979 9,462 
Collateralized mortgage obligations2,289 2,679 
Total$67,539 $67,764 
Federal home loan bank, advances
The following table lists the maturity and weighted average interest rate of FHLB advances as of December 31:
20242023
AmountRateAmountRate
Fixed rate due 2024$— 0.00 %$40,000 5.55 %
Fixed rate due 202530,000 4.52 %— 0.00 %
Schedule of Subordinated Borrowing
The following table summarizes our outstanding notes at December 31:
20242023
AmountRateAmountRate
Fixed rate at 3.25% to floating, due 2031$30,000 3.25 %$30,000 3.25 %
Unamortized issuance costs(576)(665)
Total subordinated debt, net$29,424 $29,335 
v3.25.0.1
Benefit Plans (Tables)
12 Months Ended
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:
20242023
Change in benefit obligation
Benefit obligation, beginning balance$6,628 $6,896 
Interest cost294 317 
Actuarial loss (gain)(76)(241)
Benefits paid, including plan expenses(443)(344)
Benefit obligation, ending balance6,403 6,628 
Change in plan assets
Fair value of plan assets, beginning balance7,066 6,582 
Investment return (loss)680 828 
Contributions— — 
Benefits paid, including plan expenses(443)(344)
Fair value of plan assets, ending balance7,303 7,066 
Surplus (deficiency) in funded status, ending balance$900 $438 
Accumulated benefit obligation, ending balance$6,403 $6,628 
20242023
Change in accrued pension benefit costs
Accrued benefit cost, beginning balance$438 $(314)
Contributions— — 
Net periodic benefit (cost) credit82 (95)
Net change in unrecognized actuarial loss and prior service cost380 847 
Prepaid (accrued) pension liability, ending balance$900 $438 
Components of net periodic benefit cost
The components of net periodic benefit cost are as follows for the years ended December 31:
202420232022
Interest cost on benefit obligation$294 $317 $224 
Expected return on plan assets(402)(371)(490)
Amortization of unrecognized actuarial net loss26 149 216 
Settlement loss— — 109 
Net periodic benefit cost (credit)$(82)$95 $59 
Schedule of Defined Benefit Plan Amounts Recognized in Other Comprehensive Income (Loss)
The components of accumulated other comprehensive income are as follows for the years ended December 31:
202420232022
Transition (asset) obligation$— $— $— 
Net (gain) loss502 882 1,729 
Past service (credit) cost— — — 
Accumulated other comprehensive income$502 $882 $1,729 
Actuarial assumptions used
The actuarial assumptions used in determining the benefit obligation are as follows for the years ended December 31:
202420232022
Discount rate5.32 %4.69 %4.88 %
Expected long-term rate of return on plan assets6.00 %6.00 %6.00 %
The actuarial weighted average assumptions used in determining the net periodic pension costs are as follows for the years ended December 31:
202420232022
Discount rate4.69 %4.88 %2.43 %
Expected long-term rate of return on plan assets6.00 %6.00 %6.00 %
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:
 20242023
Total(Level 2)Total(Level 2)
Short-term investments$234 $234 $103 $103 
Common collective trusts
Fixed income3,322 3,322 3,273 3,273 
Equity investments3,747 3,747 3,690 3,690 
Total$7,303 $7,303 $7,066 $7,066 
Summary of Estimated future benefit payments
Estimated future benefit payments are as follows for the next ten years:
Estimated Benefit Payments
2025$915 
2026724 
2027553 
2028546 
2029532 
2030 - 20342,356 
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:
20242023
 Eligible
Shares
Market
Value
Eligible
Shares
Market
Value
Unissued101,493 $2,638 154,119 $3,313 
Shares held in Rabbi Trust142,535 3,704 150,581 3,237 
Changes in Nonvested Restricted Stock Awards
A summary of changes in nonvested restricted stock awards follows for the years ended December 31:
20242023
Number
of Shares
Fair
Value
Number
of Shares
Fair
Value
Beginning balance27,072 $592 27,072 $592 
Granted3,901 76 — — 
Vested(16,240)(345)— — 
Forfeited— — — — 
Ending balance14,733$323 27,072$592 
v3.25.0.1
Capital Ratios and Shareholders' Equity (Tables)
12 Months Ended
Dec. 31, 2024
Equity [Abstract]  
Summary of compliance with regulatory capital requirements The following tables set forth these requirements and our ratios as of December 31:
2024
 ActualMinimum Capital
Required Plus Capital Conservation Buffer
Minimum Capital
Required To Be Considered
Well Capitalized (1)
 AmountRatioAmountRatioAmountRatio
Common equity Tier 1 capital to risk weighted assets
Isabella Bank$172,589 11.53 %$104,783 7.00 %$97,299 6.50 %
Consolidated183,348 12.21 %105,136 7.00 %N/AN/A
Tier 1 capital to risk weighted assets
Isabella Bank172,589 11.53 %127,237 8.50 %119,753 8.00 %
Consolidated183,348 12.21 %127,665 8.50 %N/AN/A
Total capital to risk weighted assets
Isabella Bank185,997 12.43 %157,175 10.50 %149,691 10.00 %
Consolidated226,179 15.06 %157,703 10.50 %N/AN/A
Tier 1 capital to average assets
Isabella Bank172,589 8.36 %82,602 4.00 %103,252 5.00 %
Consolidated183,348 8.86 %82,803 4.00 %N/AN/A
2023
 ActualMinimum Capital
Required Plus Capital Conservation Buffer
Minimum Capital
Required To Be Considered
Well Capitalized (1)
 AmountRatioAmountRatioAmountRatio
Common equity Tier 1 capital to risk weighted assets
Isabella Bank$178,316 12.48 %$100,043 7.00 %$92,897 6.50 %
Consolidated180,014 12.54 %100,449 7.00 %N/AN/A
Tier 1 capital to risk weighted assets
Isabella Bank178,316 12.48 %121,481 8.50 %114,335 8.00 %
Consolidated180,014 12.54 %121,973 8.50 %N/AN/A
Total capital to risk weighted assets
Isabella Bank191,739 13.42 %150,065 10.50 %142,919 10.00 %
Consolidated222,772 15.52 %150,673 10.50 %N/AN/A
Tier 1 capital to average assets
Isabella Bank178,316 8.71 %81,935 4.00 %102,419 5.00 %
Consolidated180,014 8.76 %82,154 4.00 %N/AN/A
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):
Unrealized
Gains
(Losses) on
AFS
Securities
Change in Unrecognized Pension Cost on Defined
Benefit
Pension Plan
Total
Balance, December 31, 2021$3,873 $(2,014)$1,859 
OCI before reclassifications(50,015)762 (49,253)
Amounts reclassified from AOCI— 59 59 
Subtotal(50,015)821 (49,194)
Tax effect10,314 (173)10,141 
OCI, net of tax(39,701)648 (39,053)
Balance, December 31, 2022(35,828)(1,366)(37,194)
OCI before reclassifications13,365 752 14,117 
Amounts reclassified from AOCI(67)95 28 
Subtotal13,298 847 14,145 
Tax effect(2,669)(178)(2,847)
OCI, net of tax10,629 669 11,298 
Balance, December 31, 2023(25,199)(697)(25,896)
OCI before reclassifications5,339 462 5,801 
Amounts reclassified from AOCI— (82)(82)
Subtotal5,339 380 5,719 
Tax effect(1,098)(80)(1,178)
OCI, net of tax4,241 300 4,541 
Balance, December 31, 2024$(20,958)$(397)$(21,355)
A summary of the components of unrealized gains on AFS securities included in OCI follows for the years ended December 31:
 202420232022
Auction Rate Money Market Preferred StocksAll Other AFS SecuritiesTotalAuction Rate Money Market Preferred StocksAll Other AFS SecuritiesTotalAuction Rate Money Market Preferred StocksAll Other AFS SecuritiesTotal
Unrealized gains (losses) arising during the period$113 $5,226 $5,339 $589 $12,776 $13,365 $(900)$(49,115)$(50,015)
Reclassification adjustment for net (gains) losses included in net income— — — — (67)(67)— — — 
Net unrealized gains (losses)113 5,226 5,339 589 12,709 13,298 (900)(49,115)(50,015)
Tax effect— (1,098)(1,098)— (2,669)(2,669)— 10,314 10,314 
Unrealized gains (losses), net of tax$113 $4,128 $4,241 $589 $10,040 $10,629 $(900)$(38,801)$(39,701)
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:
Details about AOCI componentsAmount
Reclassified from
AOCI
Affected Line Item in the
Consolidated
Statements of Income
202420232022
Unrealized gains (losses) on AFS securities
$— $67 $— Other noninterest income
— 14 — Income tax expense
$— $53 $— Net income
Change in unrecognized pension cost on defined benefit pension plan
$(82)$95 $59 Other noninterest expenses
(17)20 12 Income tax expense
$(65)$75 $47 Net income
v3.25.0.1
Computation of Earnings Per Common Share (Tables)
12 Months Ended
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:
202420232022
Average number of common shares outstanding for basic calculation7,465,343 7,511,591 7,549,878 
Average potential effect of common shares in the Directors Plan (1)
— 34,962 70,329 
Average potential effect of common shares in the RSP17,031 28,939 27,405 
Average number of common shares outstanding used to calculate diluted earnings per common share7,482,374 7,575,492 7,647,612 
Net income$13,889 $18,167 $22,238 
Earnings per common share
Basic$1.86 $2.42 $2.95 
Diluted$1.86 $2.40 $2.91 
(1) Exclusive of shares held in the Rabbi Trust
v3.25.0.1
Revenue (Tables)
12 Months Ended
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:
202420232022
Debit card income$4,151 $4,063 $3,783 
Trust service fees3,438 3,110 2,622 
Investment advisory fees603 447 383 
Service charges and fees related to deposit accounts450 362 345 
v3.25.0.1
Federal Income Taxes (Tables)
12 Months Ended
Dec. 31, 2024
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:
202420232022
Federal tax expense$2,819 $2,657 $4,593 
Deferred expense (benefit)(310)1,008 13 
Income tax expense$2,509 $3,665 $4,606 
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:
202420232022
Income taxes at statutory rate$3,444 $4,585 $5,637 
Effect of nontaxable income
Interest income on tax exempt municipal securities(490)(552)(587)
Earnings on corporate owned life insurance policies(211)(193)(197)
Other497 292 329 
Total effect of nontaxable income(204)(453)(455)
Effect of nondeductible expenses93 86 45 
Effect of tax credits(824)(602)(621)
Unrecognized deferred tax benefit— 49 — 
Federal income tax expense$2,509 $3,665 $4,606 
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:
20242023
Deferred tax assets
Allowance for credit losses$2,715 $2,658 
Deferred compensation1,148 1,388 
Employee benefit plans112 80 
Core deposit premium and acquisition expenses764 764 
Net unrealized losses on AFS securities5,529 6,627 
Net unrecognized actuarial losses on pension plan105 185 
Life insurance death benefit payable497 497 
Other813 821 
Total deferred tax assets11,683 13,020 
Deferred tax liabilities
Prepaid pension cost294 277 
Premises and equipment1,592 2,251 
Accretion on securities482 315 
Core deposit premium and acquisition expenses1,059 1,022 
Other1,162 1,236 
Total deferred tax liabilities4,589 5,101 
Net deferred tax assets (liabilities)$7,094 $7,919 
v3.25.0.1
Fair Value (Tables)
12 Months Ended
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:
2024
Valuation TechniqueFair ValueUnobservable InputActual RangeWeighted Average
Collateral Dependent LoansDiscount applied to collateral:
Discounted value$254 Real Estate20 %20 %
2023
Valuation TechniqueFair ValueUnobservable InputActual RangeWeighted Average
Collateral Dependent LoansDiscount applied to collateral:
Discounted value$1,083 Real Estate20 %20 %
Equipment
25% - 35%
33 %
Accounts receivable25 %25 %
Fair Value Measurements, Nonrecurring
The following table lists the quantitative information about OMSR fair value measurement as of December 31:
2024
Valuation TechniqueFair ValueUnobservable InputRate
Discounted cash flow$2,483 Constant prepayment rate%
Discount rate11 %
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:
 2024
Carrying
Value
Estimated
Fair Value
Level 1Level 2Level 3
ASSETS
Cash and cash equivalents$24,542 $24,542 $24,542 $— $— 
FHLB stock (1)
12,762 N/A— — — 
Mortgage loans HFS242 247 — 247 — 
Gross loans1,423,571 1,363,883 — — 1,363,883 
Less allowance for credit losses12,895 12,895 — — 12,895 
Net loans1,410,676 1,350,988 — — 1,350,988 
Accrued interest receivable8,085 8,085 8,085 — — 
Equity securities without readily determinable fair values (1)
3,086 N/A— — — 
OMSR2,185 2,483 — — 2,483 
LIABILITIES
Deposits without stated maturities1,359,469 1,359,469 1,359,469 — — 
Deposits with stated maturities387,591 385,200 — 385,200 — 
Short-term borrowings53,567 53,503 — 53,503 — 
FHLB advances30,000 30,000 — 30,000 — 
Subordinated debt, net of unamortized issuance costs
29,424 27,658 — 27,658 — 
Accrued interest payable1,051 1,051 1,051 — — 
 2023
 Carrying
Value
Estimated
Fair Value
Level 1Level 2Level 3
ASSETS
Cash and cash equivalents$33,672 $33,672 $33,672 $— $— 
FHLB stock (1)
12,762 N/A— — — 
Mortgage loans HFS— — — — — 
Gross loans1,349,463 1,292,458 — — 1,292,458 
Less allowance for credit losses13,108 13,108 — — 13,108 
Net loans1,336,355 1,279,350 — — 1,279,350 
Accrued interest receivable8,167 8,167 8,167 — — 
Equity securities without readily determinable fair values (1)
3,086 N/A— — — 
OMSR2,422 3,164 — 3,164 — 
LIABILITIES
Deposits without stated maturities1,377,321 1,377,321 1,377,321 — — 
Deposits with stated maturities346,374 341,489 — 341,489 — 
Short-term borrowings46,801 46,704 — 46,704 — 
FHLB advances40,000 40,000 — 40,000 — 
Subordinated debt, net of unamortized issuance costs29,335 26,146 — 26,146 — 
Accrued interest payable890 890 890 — — 
(1) Due to the characteristics of equity securities without readily determinable fair values, they are not disclosed under a specific fair value hierarchy. When an impairment or write-down related to these securities is recorded, such amount would be classified as a nonrecurring Level 3 fair value adjustment
Assets and liabilities measured at fair value
The table below presents the recorded amount of assets and liabilities measured at fair value on December 31:
 20242023
TotalLevel 1Level 2Level 3TotalLevel 1Level 2Level 3
Recurring items
AFS securities
U.S. Treasury$220,571 $— $220,571 $— $214,801 $— $214,801 $— 
States and political subdivisions76,568 — 76,568 — 92,876 — 92,876 — 
Auction rate money market preferred3,044 — 3,044 — 2,931 — 2,931 — 
Mortgage-backed securities26,886 — 26,886 — 32,815 — 32,815 — 
Collateralized mortgage obligations154,674 — 154,674 — 177,775 — 177,775 — 
Corporate7,286 — 7,286 — 6,950 — 6,950 — 
Total AFS securities489,029 — 489,029 — 528,148 — 528,148 — 
Nonrecurring items
Collateral dependent (net of ACL)254 — — 254 1,083 — — 1,083 
OMSR2,185 — — 2,185 2,422 — 2,422 — 
Foreclosed assets544 — — 544 406 — — 406 
Total$492,012 $— $489,029 $2,983 $532,059 $— $530,570 $1,489 
Percent of assets and liabilities measured at fair value0.00 %99.39 %0.61 %0.00 %99.72 %0.28 %
v3.25.0.1
Off-Balance-Sheet Activities (Tables)
12 Months Ended
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:
20242023
Unfunded commitments under lines of credit$312,577 $313,646 
Commercial and standby letters of credit2,125 1,624 
Commitments to originate new loans26,558 6,460 
Total$341,260 $321,730 
v3.25.0.1
Related Party Transactions (Tables)
12 Months Ended
Dec. 31, 2024
Related Party Transactions [Abstract]  
Schedule of related party transactions Annual activity consisted of the following for the years ended December 31:
20242023
Balance, January 1$19,527 $20,963 
New loans1,962 569 
Repayments(18,538)(2,005)
Balance, December 31$2,951 $19,527 
The following table displays total assets of, and our donations to, the Foundation as of, and for the years ended December 31:
202420232022
Total assets$1,236 $1,221 $1,385 
Donations— — 50 
v3.25.0.1
Parent Company Only Financial Information (Tables)
12 Months Ended
Dec. 31, 2024
Condensed Financial Information Disclosure [Abstract]  
Interim Condensed Balance Sheets
Condensed Balance Sheets
December 31
20242023
Assets
Cash on deposit at the Bank$34,498 $25,010 
Investments in subsidiaries156,486 157,671 
Premises and equipment1,140 1,196 
Other assets47,663 47,949 
Total assets$239,787 $231,826 
Liabilities and Shareholders' Equity
Subordinated debt, net of unamortized issuance costs
$29,424 $29,335 
Other liabilities87 89 
Shareholders' equity210,276 202,402 
Total liabilities and shareholders' equity$239,787 $231,826 
Interim Condensed Statements of Income
Condensed Statements of Income
Year Ended December 31
202420232022
Income
Dividends from subsidiaries$22,000 $30,000 $6,000 
Interest income511 191 15 
Other income11 13 14 
Total income22,522 30,204 6,029 
Expenses
Management fee1,188 952 900 
Interest expense1,065 1,065 1,065 
Audit, consulting, and legal fees561 577 522 
Director fees357 408 417 
Other362 354 339 
Total expenses3,533 3,356 3,243 
Income before income tax benefit and equity in undistributed earnings of subsidiaries18,989 26,848 2,786 
Federal income tax benefit626 654 670 
Income before equity in undistributed earnings of subsidiaries19,615 27,502 3,456 
Undistributed earnings of subsidiaries(5,726)(9,335)18,782 
Net income$13,889 $18,167 $22,238 
Interim Condensed Statements of Cash Flows
Condensed Statements of Cash Flows
Year Ended December 31
202420232022
Operating activities
Net income$13,889 $18,167 $22,238 
Adjustments to reconcile net income to cash provided by operations
Undistributed earnings of subsidiaries5,726 9,335 (18,782)
Share-based payment awards476 782 610 
Amortization of subordinated debt issuance costs89 90 87 
Depreciation56 52 50 
Deferred income tax expense (benefit)313 228 (133)
Net changes in:
Other assets(27)(255)1,383 
Other liabilities(2)(199)160 
Net cash provided by (used in) operating activities20,520 28,200 5,613 
Investing activities
Purchase of equity investments— — (250)
Net (purchases) sales of premises and equipment— (77)260 
Net cash provided by (used in) investing activities— (77)10 
Financing activities
Cash dividends paid on common stock(8,147)(8,216)(8,082)
Proceeds from the issuance of common stock1,523 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 equivalents9,488 16,485 (3,010)
Cash and cash equivalents at beginning of period25,010 8,525 11,535 
Cash and cash equivalents at end of period$34,498 $25,010 $8,525 
v3.25.0.1
Basis of Presentation (Details) - USD ($)
$ 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
v3.25.0.1
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 ($)
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  
v3.25.0.1
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
v3.25.0.1
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
v3.25.0.1
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
v3.25.0.1
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
v3.25.0.1
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
v3.25.0.1
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
v3.25.0.1
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
v3.25.0.1
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
v3.25.0.1
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%  
v3.25.0.1
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  
v3.25.0.1
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  
v3.25.0.1
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)  
v3.25.0.1
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  
v3.25.0.1
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
v3.25.0.1
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  
v3.25.0.1
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
v3.25.0.1
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
v3.25.0.1
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
v3.25.0.1
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
v3.25.0.1
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
v3.25.0.1
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
v3.25.0.1
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%
v3.25.0.1
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
v3.25.0.1
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%
v3.25.0.1
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)
v3.25.0.1
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  
v3.25.0.1
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)
v3.25.0.1
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)
v3.25.0.1
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
v3.25.0.1
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%
v3.25.0.1
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  
v3.25.0.1
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
v3.25.0.1
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
v3.25.0.1
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
v3.25.0.1
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%    
v3.25.0.1
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
v3.25.0.1
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)
v3.25.0.1
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)
[1] See “Note 9 – Capital Ratios and Shareholders' Equity” in the accompanying notes to consolidated financial statements for tax effect reconciliation.
v3.25.0.1
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
v3.25.0.1
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
[1] Exclusive of shares held in the Rabbi Trust
v3.25.0.1
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
v3.25.0.1
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
v3.25.0.1
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
v3.25.0.1
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
v3.25.0.1
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%
v3.25.0.1
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%
v3.25.0.1
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%  
v3.25.0.1
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
[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
v3.25.0.1
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
v3.25.0.1
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
v3.25.0.1
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
v3.25.0.1
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
v3.25.0.1
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
v3.25.0.1
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
v3.25.0.1
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
v3.25.0.1
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    
v3.25.0.1
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
v3.25.0.1
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