County Bancorp (ICBK) 10-Q5 Nov 212021 Q3 Quarterly reportFinancial data

Company Profile

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
Document and Entity Information - shares	Sep. 30, 2021	Nov. 05, 2021
Cover [Abstract]
Entity Registrant Name	COUNTY BANCORP, INC.
Entity Central Index Key	0001470205
Trading Symbol	ICBK
Current Fiscal Year End Date	--12-31
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Document Type	10-Q
Document Period End Date	Sep. 30, 2021
Amendment Flag	false
Document Fiscal Year Focus	2021
Document Fiscal Period Focus	Q3
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity File Number	001-36808
Entity Tax Identification Number	39-1850431
Entity Address, Address Line One	2400 South 44th Street
Entity Address, City or Town	Manitowoc
Entity Address, State or Province	WI
Entity Address, Postal Zip Code	54221
City Area Code	920
Local Phone Number	686-9998
Entity Incorporation, State or Country Code	WI
Title of 12(b) Security	Common stock, $0.01 par value
Security Exchange Name	NASDAQ
Document Quarterly Report	true
Document Transition Report	false
Entity Common Stock, Shares Outstanding		6,093,291

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
ASSETS
Cash and cash equivalents	$ 105,131	$ 19,084
Interest earning cash at other financial institutions	417	416
Securities available-for-sale, at fair value	338,211	352,854
FHLB Stock	5,485	5,758
Loans held for sale	11,139	35,976
Loans, net of allowance for loan losses of $10,715 as of September 30, 2021; $14,808 as of December 31, 2020	994,243	981,477
Premises and equipment, net	20,677	14,898
Loan servicing rights	19,413	18,396
Other real estate owned, net	914	1,077
Cash surrender value of bank owned life insurance	31,885	31,275
Accrued interest receivable and other assets	12,476	11,093
Total assets	1,539,993	1,472,358
Deposits:
Noninterest-bearing	168,008	163,202
Interest-bearing	1,013,488	877,624
Total deposits	1,181,496	1,040,826
Other borrowings	12,844	49,006
Advances from FHLB	85,000	129,000
Subordinated debentures	67,598	67,111
Deferred tax liability, net	2,420	2,302
Accrued interest payable and other liabilities	13,316	12,337
Total liabilities	1,362,674	1,300,582
SHAREHOLDERS' EQUITY
Preferred stock- $1,000 stated value; 15,000 shares authorized; 8,000 shares issued	8,000	8,000
Common stock - $0.01 par value; 50,000,000 authorized; 7,277,097 shares issued and 6,053,369 shares outstanding as of September 30, 2021; 7,212,727 shares issued and 6,197,965 shares outstanding as of December 31, 2020	29	29
Surplus	56,989	55,346
Retained earnings	131,415	118,712
Treasury stock, at cost; 1,223,728 shares at September 30, 2021; 1,014,762 shares at December 31, 2020	(22,346)	(17,606)
Accumulated other comprehensive income	3,232	7,295
Total shareholders' equity	177,319	171,776
Total liabilities and shareholders' equity	1,539,993	1,472,358
Core Deposit
ASSETS
Core deposit intangible, net of accumulated amortization of $1,798 as of September 30, 2021; $1,747 as of December 31, 2020	$ 2	$ 54

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Allowance for loan losses	$ 10,715	$ 14,808
Preferred Stock, stated value	$ 1,000	$ 1,000
Preferred Stock, shares authorized	15,000	15,000
Preferred Stock, shares issued	8,000	8,000
Common Stock, par value	$ 0.01	$ 0.01
Common Stock, shares authorized	50,000,000	50,000,000
Common Stock, shares issued	7,277,097	7,212,727
Common Stock, shares outstanding	6,053,369	6,197,965
Treasury Stock, shares	1,223,728	1,014,762
Core Deposit
Accumulated amortization	$ 1,798	$ 1,747

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited) - USD ($) $ in Thousands	3 Months Ended			9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	[1]	Sep. 30, 2021	Sep. 30, 2020
INTEREST AND DIVIDEND INCOME
Loans, including fees	$ 11,491	$ 11,594		$ 35,014	$ 36,169
Taxable securities	1,821	1,293		5,913	3,858
Tax-exempt securities	260	167		768	335
Federal funds sold and other	93	52		222	388
Total interest and dividend income	13,665	13,106		41,917	40,750
INTEREST EXPENSE
Deposits	1,590	2,914		5,376	10,982
FHLB advances and other borrowed funds	232	456		830	1,043
Subordinated debentures	1,106	1,082		3,318	2,524
Total interest expense	2,928	4,452		9,524	14,549
Net interest income	10,737	8,654		32,393	26,201
Provision for (recovery of) loan losses	(634)	79		(4,670)	3,439
Net interest income after provision for loan losses	11,371	8,575		37,063	22,762
NON-INTEREST INCOME
Crop insurance commission	309	271		902	729
Gain on sale of loans	1,701	1,285		5,253	2,856
Gain (loss) on sale of securities		101		(1,453)	671
Other	470	404		1,302	985
Total non-interest income	3,207	3,672		9,171	9,892
NON-INTEREST EXPENSE
Employee compensation and benefits	5,846	4,766		17,854	14,620
Occupancy	331	321		903	980
Information processing	640	641		1,965	1,974
Professional fees	503	555		1,755	1,436
Charitable contributions	301	47		402	143
Writedown of other real estate owned					1,360
Goodwill impairment					5,038
Loss (gain) on sale of fixed assets	(7)	(2)		(1,088)	234
Merger-related professional fees	322			707
Other	1,101	1,339		4,069	4,365
Total non-interest expense	9,037	7,667		26,567	30,150
Income before income taxes	5,541	4,580		19,667	2,504
Income tax expense	1,433	1,164		4,888	1,543
NET INCOME	4,108	3,416		14,779	961
Less: Cash dividends declared on preferred stock	(80)	(80)		(239)	(287)
NET INCOME ATTRIBUTABLE TO COMMON SHAREHOLDERS	$ 4,028	$ 3,336		$ 14,540	$ 674
NET INCOME PER SHARE:
Basic	$ 0.66	$ 0.52		$ 2.36	$ 0.10
Diluted	0.65	0.52		2.34	0.10
Dividends paid per share	$ 0.10	$ 0.07		$ 0.30	$ 0.21
Services Charges
NON-INTEREST INCOME
Non-interest income	$ 137	$ 108		$ 421	$ 360
Loan Servicing Fees, Net
NON-INTEREST INCOME
Non-interest income	$ 590	$ 1,503		$ 2,746	$ 4,291

[1]	Amounts reclassed to current classifications from original presentation

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (Unaudited) - USD ($) $ in Thousands	3 Months Ended			9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020		Sep. 30, 2021	Sep. 30, 2020
Statement Of Income And Comprehensive Income [Abstract]
Net income	$ 4,108	$ 3,416	[1]	$ 14,779	$ 961
Other comprehensive income:
Unrealized gain (loss) on securities available-for-sale	(2,372)	(29)		(7,718)	9,103
Income tax benefit (expense)	646	8		2,103	(2,481)
Reclassification for realized losses (gains) on securities		(101)		1,453	(671)
Income tax expense (benefit)		28		(396)	184
Total other comprehensive income (loss) on securities available-for-sale	(1,726)	(94)		(4,558)	6,135
Unrealized gain (loss) on derivatives arising during the period	127	98		680	(1,156)
Income tax benefit (expense)	(34)	(27)		(185)	315
Total other comprehensive income (loss) on derivatives	93	71		495	(841)
Total other comprehensive income (loss)	(1,633)	(23)		(4,063)	5,294
Comprehensive income	$ 2,475	$ 3,393		$ 10,716	$ 6,255

[1]	Amounts reclassed to current classifications from original presentation

CONSOLIDATED STATEMENTS OF SHAR

CONSOLIDATED STATEMENTS OF SHAREHOLDERS' EQUITY (Unaudited) - USD ($) $ in Thousands	Total		Preferred Stock	Common Stock	Surplus	Retained Earnings	Treasury Stock	Accumulated Other Comprehensive Income
Balance at Dec. 31, 2019	$ 174,513		$ 8,000	$ 28	$ 54,122	$ 115,595	$ (5,030)	$ 1,798
Net income (loss)	(5,188)					(5,188)
Other comprehensive income (loss)	1,639							1,639
Stock compensation expense	314				314
Cash dividends declared on common stock	(466)					(466)
Cash dividends declared on preferred stock	(108)					(108)
Treasury stock purchases	(5,853)						(5,853)
Proceeds from exercise of common stock options	195				195
Balance at Mar. 31, 2020	165,046		8,000	28	54,631	109,833	(10,883)	3,437
Balance at Dec. 31, 2019	174,513		8,000	28	54,122	115,595	(5,030)	1,798
Net income (loss)	961
Other comprehensive income (loss)	5,294
Balance at Sep. 30, 2020	169,910		8,000	28	55,002	114,902	(15,114)	7,092
Balance at Mar. 31, 2020	165,046		8,000	28	54,631	109,833	(10,883)	3,437
Net income (loss)	2,733					2,733
Other comprehensive income (loss)	3,678							3,678
Stock compensation expense	182				182
Cash dividends declared on common stock	(455)					(455)
Cash dividends declared on preferred stock	(99)					(99)
Treasury stock purchases	(2,560)						(2,560)
Balance at Jun. 30, 2020	168,525		8,000	28	54,813	112,012	(13,443)	7,115
Net income (loss)	3,416	[1]				3,416
Other comprehensive income (loss)	(23)							(23)
Stock compensation expense	189				189
Cash dividends declared on common stock	(446)					(446)
Cash dividends declared on preferred stock	(80)					(80)
Treasury stock purchases	(1,671)						(1,671)
Balance at Sep. 30, 2020	169,910		8,000	28	55,002	114,902	(15,114)	7,092
Balance at Dec. 31, 2020	171,776		8,000	29	55,346	118,712	(17,606)	7,295
Net income (loss)	3,928					3,928
Other comprehensive income (loss)	(6,498)							(6,498)
Stock compensation expense	273				273
Cash dividends declared on common stock	(620)					(620)
Cash dividends declared on preferred stock	(81)					(81)
Treasury stock purchases	(2,513)						(2,513)
Proceeds from exercise of common stock options	72				72
Balance at Mar. 31, 2021	166,337		8,000	29	55,691	121,939	(20,119)	797
Balance at Dec. 31, 2020	171,776		8,000	29	55,346	118,712	(17,606)	7,295
Net income (loss)	14,779
Other comprehensive income (loss)	(4,063)
Balance at Sep. 30, 2021	177,319		8,000	29	56,989	131,415	(22,346)	3,232
Balance at Mar. 31, 2021	166,337		8,000	29	55,691	121,939	(20,119)	797
Net income (loss)	6,743					6,743
Other comprehensive income (loss)	4,068							4,068
Stock compensation expense	224				224
Cash dividends declared on common stock	(611)					(611)
Cash dividends declared on preferred stock	(79)					(79)
Treasury stock purchases	(2,227)						(2,227)
Proceeds from exercise of common stock options	357				357
Balance at Jun. 30, 2021	174,812		8,000	29	56,272	127,992	(22,346)	4,865
Net income (loss)	4,108					4,108
Other comprehensive income (loss)	(1,633)							(1,633)
Stock compensation expense	205				205
Cash dividends declared on common stock	(605)					(605)
Cash dividends declared on preferred stock	(80)					(80)
Proceeds from exercise of common stock options	512				512
Balance at Sep. 30, 2021	$ 177,319		$ 8,000	$ 29	$ 56,989	$ 131,415	$ (22,346)	$ 3,232

[1]	Amounts reclassed to current classifications from original presentation

CONSOLIDATED STATEMENTS OF SH_2

CONSOLIDATED STATEMENTS OF SHAREHOLDERS' EQUITY (Parenthetical) - shares	3 Months Ended
	Jun. 30, 2021	Mar. 31, 2021	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020
Statement Of Stockholders Equity [Abstract]
Treasury stock purchase, shares	91,946	117,020	80,475	127,280	255,650
Options, exercised	18,274	6,206			14,590

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020
Cash flows from operating activities
Net income	$ 14,779	$ 961
Adjustments to reconcile net income to cash provided by operating activities:
Depreciation and amortization of premises and equipment	871	1,007
Amortization of core deposit intangible	52	139
Amortization of subordinated debentures discount	487	363
Impairment of goodwill		5,038
Provision for (recovery of) loan losses	(4,670)	3,439
Realized loss (gain) on sales of securities available-for-sale	1,453	(671)
Realized loss (gain) on sales of premises and equipment	(1,088)	234
Realized loss on sales of other real estate owned	17	13
Writedown of other real estate owned		1,360
Increase in cash surrender value of bank owned life insurance	(610)	(535)
Deferred income tax expense (benefit)	1,825	(272)
Stock compensation expense	702	685
Net amortization of securities	1,577	721
Net change in:
Accrued interest receivable and other assets	(1,383)	(996)
Loans held for sale	24,837	(442)
Loan servicing rights	(1,017)	(2,210)
Accrued interest payable and other liabilities	1,474	1,872
Net cash provided by operating activities	39,306	10,706
Cash flows from investing activities
Proceeds from maturities, principal repayments, and call of securities available-for-sale	25,250	18,768
Purchases of securities available-for-sale	(53,753)	(185,595)
Proceeds from sales of securities available-for-sale	33,852	35,466
Purchase (redemption) of FHLB stock	273	(4,130)
Purchase of bank owned life insurance		(10,000)
Loan originations and principal collections, net	(8,456)	(40,978)
Proceeds from sales of premises and equipment	1,757	1,507
Purchases of premises and equipment	(7,319)	(3,528)
Proceeds from sales of other real estate owned	506	1,851
Net cash used in investing activities	(7,890)	(186,639)
Cash flows from financing activities
Net increase in demand and savings deposits	133,478	129,817
Net increase (decrease) in certificates of deposits	7,191	(181,088)
Net change in other borrowings	(36,162)	101,015
Proceeds from FHLB advances	376,000	516,000
Repayment of FHLB advances	(420,000)	(475,800)
Payments to acquire treasury stock	(4,740)	(10,084)
Proceeds from issuance of subordinated debt		21,804
Proceeds from issuance of common stock	941	195
Dividends paid on common stock	(1,836)	(1,367)
Dividends paid on preferred stock	(240)	(287)
Net cash provided by financing activities	54,632	100,205
Net change in cash and cash equivalents	86,048	(75,728)
Cash and cash equivalents, beginning of period	19,500	129,011
Cash and cash equivalents, end of period	105,548	53,283
Cash paid during the period for:
Interest	9,896	16,296
Income taxes	2,140	2,500
Noncash operating activities:
Change in accounting principle		2,484
Noncash investing activities:
Transfer from loans to other real estate owned	360	767
Loans charged off	$ 125	$ 144

BASIS OF PRESENTATION

BASIS OF PRESENTATION	9 Months Ended
BASIS OF PRESENTATION	Sep. 30, 2021
Accounting Policies [Abstract]
BASIS OF PRESENTATION	NOTE 1 – BASIS OF PRESENTATION The unaudited consolidated financial statements of County Bancorp, Inc. (“we,” “us,” ”our,” or the “Company”) and its subsidiaries, including Investors Community Bank (the “Bank”), have been prepared, in the opinion of management, to reflect all adjustments necessary for a fair presentation of the financial position and results of operations as of and for the three and nine months ended September 30, 2021. The results of operations for the three and nine months ended September 30, 2021 may not necessarily be indicative of the results to be expected for the year ending December 31, 2021, or for any other period. Management of the Company is required to make estimates and assumptions which affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities as of the date of the financial statements, as well as the reported amounts of income and expenses during the reported periods. Actual results could differ significantly from those estimates. These unaudited interim financial statements have been prepared in conformity with U.S. generally accepted accounting principles (“GAAP”). Certain information in footnote disclosure normally included in financial statements prepared in accordance with GAAP has been condensed or omitted pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). These financial statements should be read in conjunction with the audited consolidated financial statements and notes thereto included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2020 filed with the SEC on March 12, 2021. Merger Transaction On June 22, 2021, we entered into an agreement and plan of merger (the “Merger Agreement”) with Nicolet Bankshares, Inc. (“Nicolet”), a Wisconsin corporation, pursuant to which the Company will merge with and into Nicolet (the “Merger”). Following the Merger, the Bank will merge with and into Nicolet National Bank, Nicolet’s wholly-owned bank subsidiary, with Nicolet National Bank continuing as the surviving bank, with all Bank branches operating under the Nicolet National Bank brand. Nicolet had New Accounting Pronouncements On December 27, 2020, the Consolidated Appropriations Act (“CAA”), 2021, was signed into law which extended the Coronavirus Aid, Relief, and Economic Security Act (“CARES Act”), which expired on December 31, 2020. Section 4013 of the CARES Act was extended in the CAA and allows financial institutions to elect to suspend troubled debt restructuring accounting under certain circumstances when the temporary restructuring is related to the Coronavirus Disease 2019 (COVID-19) pandemic. The Company has elected to implement Section 4013, and at September 30, 2021, loan balances totaling $0.2 million were still outstanding under the payment deferral program and were not classified as troubled debt restructurings. In March 2020, the Financial Accounting Standards Board (the “FASB”) issued ASU No. 2020-04, Reference Rate Reform (Topic 848) In June 2016, the FASB issued ASU No. 2016-13, Financial Instruments – Credit Losses be deferring adoption . Management will continue to progress on its implementation project plan and improve the Company’s approach throughout the deferral period.

ACQUISITION

ACQUISITION	9 Months Ended
ACQUISITION	Sep. 30, 2021
Business Combinations [Abstract]
ACQUISITION	NOTE 2 – ACQUISITION On June 22, 2021, the Company entered into the Merger Agreement with Nicolet Bankshares, Inc. Inc. Following the Merger, the Bank will merge with and into Nicolet National Bank, Nicolet’s wholly-owned bank subsidiary, with Nicolet National Bank continuing as the surviving bank, with all Bank branches operating under the Nicolet National Bank brand. Under the terms of the Merger Agreement, at the effective time of the Merger, the Company’s shareholders will have the right to receive for each share of the Company’s common stock, at the election of each holder and subject to proration, either $37.18 in cash or 0.48 shares of Nicolet common stock. County shareholder elections will be prorated to ensure the total consideration will consist of approximately 20% cash and approximately 80% common stock. T

EARNINGS PER SHARE

EARNINGS PER SHARE	9 Months Ended
EARNINGS PER SHARE	Sep. 30, 2021
Earnings Per Share [Abstract]
EARNINGS PER SHARE	NOTE 3 – EARNINGS PER SHARE Earnings per common share is computed using the two-class method. Basic earnings per common share is computed by dividing net income by the weighted-average number of common shares outstanding during the applicable period. Diluted earnings per share is computed using the weighted-average number of shares determined for the basic earnings per common share plus the dilutive effect of share-based compensation using the treasury stock method. For the Three Months Ended For the Nine Months Ended September 30, September 30, 2021 2020 2021 2020 (dollars in thousands) Net income from continuing operations $ 4,108 $ 3,416 $ 14,779 $ 961 Less: preferred stock dividends 80 80 239 287 Income available to common shareholders for basic earnings per common share $ 4,028 $ 3,336 $ 14,540 $ 674 Weighted average number of common shares issued 7,260,493 7,202,000 7,240,770 7,194,642 Less: weighted average treasury shares 1,223,728 882,153 1,161,555 720,654 Plus: weighted average of participating restricted stock units 97,891 66,492 86,723 57,053 Weighted average number of common shares and participating securities outstanding 6,134,656 6,386,339 6,165,938 6,531,041 Effect of dilutive options 81,216 20,915 55,040 32,833 Weighted average number of common shares outstanding used to calculate diluted earnings per common share 6,215,872 6,407,254 6,220,978 6,563,874 Weighted average of anti-dilutive options — 137,740 31,442 85,272

SECURITIES AVAILABLE-FOR-SALE

SECURITIES AVAILABLE-FOR-SALE	9 Months Ended
SECURITIES AVAILABLE-FOR-SALE	Sep. 30, 2021
Investments Debt And Equity Securities [Abstract]
SECURITIES AVAILABLE-FOR-SALE	NOTE 4 – SECURITIES AVAILABLE-FOR-SALE The amortized cost and fair value of securities available-for-sale as of September 30, 2021 and December 31, 2020 were as follows: Amortized Unrealized Unrealized Fair Cost Gains Losses Value (dollars in thousands) September 30, 2021 U.S. government and agency securities $ 12,408 $ 1 $ (85 ) $ 12,324 Municipal securities 126,874 3,061 (1,383 ) 128,552 Mortgage-backed securities 132,242 4,923 (960 ) 136,205 Corporate bonds 45,000 239 (287 ) 44,952 Asset-backed securities 16,012 166 - 16,178 $ 332,536 $ 8,390 $ (2,715 ) $ 338,211 December 31, 2020 U.S. government and agency securities $ 14,745 $ — $ (152 ) $ 14,593 Municipal securities 149,203 4,736 (285 ) 153,654 Mortgage-backed securities 127,804 7,872 (298 ) 135,378 Corporate bonds 32,500 21 (10 ) 32,511 Asset-backed securities 16,664 55 (1 ) 16,718 $ 340,916 $ 12,684 $ (746 ) $ 352,854 The amortized cost and fair value of securities at September 30, 2021 and December 31, 2020, by contractual maturity, are shown below. Expected maturities will differ from contractual maturities because borrowers may have the right to call or prepay obligations with or without call or prepayment penalties. Amortized Fair Cost Value (dollars in thousands) September 30, 2021 Due in one year or less $ — $ — Due from one to five years — — Due from five to ten years 70,469 70,373 Due after ten years 113,813 115,455 Asset-backed securities 16,012 16,178 Mortgage-backed securities 132,242 136,205 $ 332,536 $ 338,211 December 31, 2020 Due in one year or less $ — $ — Due from one to five years — — Due from five to ten years 55,024 55,120 Due after ten years 141,424 145,638 Asset-backed securities 16,664 16,718 Mortgage-backed securities 127,804 135,378 $ 340,916 $ 352,854 Proceeds from the sale of available-for-sale securities were $33.9 million for the three and nine months ended September 30, 2021, which resulted in a loss of $1.5 million. For the three months ended September 30, 2020, proceeds from the sale of available-for-sale securities were $7.7 million which resulted in a gain of $0.1 million. For the nine months ended September 30, 2020, proceeds from the sale of available-for-sale securities were $35.5 million which resulted in a gain of $0.7 million. At September 30, 2021 and December 31, 2020, there were $31.2 million and $23.0 million, respectively, of securities pledged at the Federal Reserve Bank to secure municipal customer deposits. Federal Home Loan Bank (FHLB) advances were secured by $5.5 million and $5.8 million of FHLB stock at September 30, 2021 and December 31, 2020, respectively. The following table shows the gross unrealized losses and fair value of the Company’s investments with unrealized losses that are not deemed to be other-than-temorarily impaired, aggregated by investment category and length of time that individual securities have been in a continuous unrealized loss position at September 30, 2021 and December 31, 2020: Less Than 12 Months 12 Months or Greater Total Fair Unrealized Fair Unrealized Fair Unrealized Value Losses Value Losses Value Losses (dollars in thousands) September 30, 2021 U.S. government and agency securities $ — $ — $ 10,378 $ (85 ) $ 10,378 $ (85 ) Municipal securities 67,126 (1,100 ) 6,500 (283 ) 73,626 (1,383 ) Mortgage-backed securities 33,244 (960 ) — — 33,244 (960 ) Corporate bonds 27,463 (287 ) — — 27,463 (287 ) Asset-backed securities — — — — — — $ 127,833 $ (2,347 ) $ 16,878 $ (368 ) $ 144,711 $ (2,715 ) December 31, 2020 U.S. government and agency securities $ 12,217 $ (134 ) $ 2,376 $ (18 ) $ 14,593 $ (152 ) Municipal securities 30,849 (285 ) — — 30,849 (285 ) Mortgage-backed securities 7,781 (298 ) — — 7,781 (298 ) Corporate bonds 7,990 (10 ) — — 7,990 (10 ) Asset-backed securities 3,817 (1 ) — — 3,817 (1 ) $ 62,654 $ (728 ) $ 2,376 $ (18 ) $ 65,030 $ (746 ) The unrealized losses on the investments at September 30, 2021 and December 31, 2020 were due to market conditions as well as normal fluctuations and pricing inefficiencies. The contractual terms of the investments do not permit the issuers to settle the securities at a price less than the amortized cost basis of the investment. Because the Company does not intend to sell the investments and it is not more-likely-than-not that the Company will be required to sell the investments before recovery of the amortized cost basis, which may be maturity, the Company did not consider these investments to be other-than-temporarily impaired at September 30, 2021 and December 31, 2020.

LOANS

LOANS	9 Months Ended
LOANS	Sep. 30, 2021
Receivables [Abstract]
LOANS	NOTE 5 – LOANS The components of loans were as follows: September 30, December 31, 2021 2020 (dollars in thousands) Agricultural loans $ 631,833 $ 606,881 Commercial real estate loans 247,520 235,969 Commercial loans 86,813 115,087 Residential real estate loans 36,873 38,084 Installment and consumer other 1,919 264 Total gross loans 1,004,958 996,285 Allowance for loan losses (10,715 ) (14,808 ) Net loans $ 994,243 $ 981,477 Net unamortized deferred costs totalling $0.7 million and $0.3 million as of September 30, 2021 and December 31, 2020, respectively, are included in the total gross loans above. Changes in the allowance for loan losses by portfolio segment for the three and nine months ended September 30, 2021 and 2020 were as follows: For the Three Months Ended September 30, 2021 Beginning Balance Provision for Loan Losses Loans Charged Off Loan Recoveries Ending Balance (dollars in thousands) Agricultural loans $ 8,874 $ (588 ) $ — $ — $ 8,286 Commercial real estate loans 1,819 (105 ) (125 ) 8 1,597 Commercial loans 565 47 — — 612 Residential real estate loans 208 12 — — 220 Installment and consumer other — — — — — Total $ 11,466 $ (634 ) $ (125 ) $ 8 $ 10,715 For the Nine Months Ended September 30, 2021 Beginning Balance Provision for Loan Losses Loans Charged Off Loan Recoveries Ending Balance (dollars in thousands) Agricultural loans $ 10,859 $ (2,573 ) $ — $ — $ 8,286 Commercial real estate loans 3,139 (2,038 ) (125 ) 621 1,597 Commercial loans 805 (274 ) — 81 612 Residential real estate loans 5 215 — — 220 Installment and consumer other — — — — — Total $ 14,808 $ (4,670 ) $ (125 ) $ 702 $ 10,715 For the Three Months Ended September 30, 2020 Beginning Balance Provision for Loan Losses Loans Charged Off Loan Recoveries Ending Balance (dollars in thousands) Agricultural loans $ 12,670 $ (444 ) $ — $ — $ 12,226 Commercial real estate loans 3,859 491 — 1 4,351 Commercial loans 1,954 (47 ) — — 1,907 Residential real estate loans 85 3 — — 88 Installment and consumer other 1 (1 ) — — — Unallocated — 77 — — 77 Total $ 18,569 $ 79 $ — $ 1 $ 18,649 For the Nine Months Ended September 30, 2020 Beginning Balance Provision for Loan Losses Loans Charged Off Loan Recoveries Ending Balance (dollars in thousands) Agricultural loans $ 11,737 $ 466 $ — $ 23 $ 12,226 Commercial real estate loans 1,913 2,375 — 63 4,351 Commercial loans 1,599 451 (144 ) 1 1,907 Residential real estate loans 15 73 — — 88 Installment and consumer other 3 (3 ) — — — Unallocated — 77 — — 77 Total $ 15,267 $ 3,439 $ (144 ) $ 87 $ 18,649 The following tables present the balances in the allowance for loan losses and the recorded balance in loans by portfolio segment and based on impairment method as of September 30, 2021 and December 31, 2020: September 30, 2021 Individually Evaluated for Impairment Collectively Evaluated for Impairment Total (dollars in thousands) Allowance for loan losses: Agricultural loans $ 1,728 $ 6,558 $ 8,286 Commercial real estate loans — 1,597 1,597 Commercial loans 129 483 612 Residential real estate loans — 220 220 Installment and consumer other — — — Total ending allowance for loan losses 1,857 8,858 10,715 Loans: Agricultural loans 36,829 595,004 631,833 Commercial real estate loans — 247,520 247,520 Commercial loans 2,230 84,583 86,813 Residential real estate loans — 36,873 36,873 Installment and consumer other — 1,919 1,919 Total loans 39,059 965,899 1,004,958 Net loans $ 37,202 $ 957,041 $ 994,243 December 31, 2020 Individually Evaluated for Impairment Collectively Evaluated for Impairment Total (dollars in thousands) Allowance for loan losses: Agricultural loans $ 3,504 $ 7,355 $ 10,859 Commercial real estate loans 672 2,467 3,139 Commercial loans 86 719 805 Residential real estate loans — 5 5 Installment and consumer other — — — Total ending allowance for loan losses 4,262 10,546 14,808 Loans: Agricultural loans 63,777 543,104 606,881 Commercial real estate loans 7,077 228,892 235,969 Commercial loans 2,818 112,269 115,087 Residential real estate loans 59 38,025 38,084 Installment and consumer other — 264 264 Total loans 73,731 922,554 996,285 Net loans $ 69,469 $ 912,008 $ 981,477 The following tables present loans individually evaluated for impairment by class of loans at September 30, 2021 and December 31, 2020: September 30, 2021 Unpaid Principal Balance Recorded Investment Allowance for Loan Losses Allocated (dollars in thousands) With no related allowance: Agricultural loans $ 7,237 $ 6,883 $ — Commercial real estate loans — — — Commercial loans 1,918 1,914 — Residential real estate loans — — — $ 9,155 $ 8,797 $ — With an allowance recorded: Agricultural loans $ 32,292 $ 29,946 $ 1,728 Commercial real estate loans — — — Commercial loans 347 316 129 Residential real estate loans — — — $ 32,639 $ 30,262 $ 1,857 Total $ 41,794 $ 39,059 $ 1,857 December 31, 2020 Unpaid Principal Balance Recorded Investment Allowance for Loan Losses Allocated (dollars in thousands) With no related allowance: Agricultural loans $ 20,245 $ 20,120 $ — Commercial real estate loans 288 288 — Commercial loans 2,504 2,481 — Residential real estate loans 61 59 — $ 23,098 $ 22,948 $ — With an allowance recorded: Agricultural loans $ 47,971 $ 43,657 $ 3,504 Commercial real estate loans 8,245 6,790 672 Commercial loans 357 336 86 Residential real estate loans — — — $ 56,573 $ 50,783 $ 4,262 Total $ 79,671 $ 73,731 $ 4,262 The following table presents the aging of the recorded investment in past due loans at September 30, 2021 and December 31, 2020: 30-59 Days Past Due 60-89 Days Past Due 90+ Days Past Due Total Past Due Loans Not Past Due Total Loans (dollars in thousands) September 30, 2021 Agricultural loans $ 70 $ 92 $ 1,582 $ 1,744 $ 630,089 $ 631,833 Commercial real estate loans — — — — 247,520 247,520 Commercial loans — — 17 17 86,796 86,813 Residential real estate loans 26 — — 26 36,847 36,873 Installment and consumer other — — — — 1,919 1,919 Total $ 96 $ 92 $ 1,599 $ 1,787 $ 1,003,171 $ 1,004,958 December 31, 2020 Agricultural loans $ 47 $ — $ 5,041 $ 5,088 $ 601,793 $ 606,881 Commercial real estate loans 82 — 4,283 4,365 231,604 235,969 Commercial loans — — 96 96 114,991 115,087 Residential real estate loans 4 — — 4 38,080 38,084 Installment and consumer other — — — — 264 264 Total $ 133 $ — $ 9,420 $ 9,553 $ 986,732 $ 996,285 The following table presents the recorded investment in nonaccrual loans by class of loan: September 30, December 31, 2021 2020 (dollars in thousands) Agricultural loans $ 27,576 $ 35,067 Commercial real estate loans — 6,093 Commercial loans 316 405 Residential real estate loans — 59 Total $ 27,892 $ 41,624 The following tables present the average recorded investment and interest income recognized on impaired loans by portfolio segment for the three and nine months ended September 30, 2021 and 2020: As of and for the Three Months Ended September 30, 2021 Unpaid Principal Balance Recorded Investment Allowance for Loan Losses Allocated Average Recorded Investment Interest Income Recognized (dollars in thousands) Agricultural loans $ 39,529 $ 36,829 $ 1,728 $ 37,103 $ 669 Commercial real estate loans — — — 1,361 — Commercial loans 2,265 2,230 129 2,367 51 Residential real estate loans — — — — — Total $ 41,794 $ 39,059 $ 1,857 $ 40,831 $ 720 As of and for the Nine Months Ended September 30, 2021 Unpaid Principal Balance Recorded Investment Allowance for Loan Losses Allocated Average Recorded Investment Interest Income Recognized (dollars in thousands) Agricultural loans $ 39,529 $ 36,829 $ 1,728 $ 50,303 $ 1,698 Commercial real estate loans — — — 3,539 — Commercial loans 2,265 2,230 129 2,524 104 Residential real estate loans — — — 30 — Total $ 41,794 $ 39,059 $ 1,857 $ 56,396 $ 1,802 As of and for the Three Months Ended September 30, 2020 Unpaid Principal Balance Recorded Investment Allowance for Loan Losses Allocated Average Recorded Investment Interest Income Recognized (dollars in thousands) Agricultural loans $ 68,145 $ 64,384 $ 3,801 $ 61,640 $ 1,507 Commercial real estate loans 9,411 9,311 2,926 9,331 59 Commercial loans 3,027 2,930 1,207 2,906 4 Residential real estate loans 61 60 — 60 — Total $ 80,644 $ 76,685 $ 7,934 $ 73,937 $ 1,570 As of and for the Nine Months Ended September 30, 2020 Unpaid Principal Balance Recorded Investment Allowance for Loan Losses Allocated Average Recorded Investment Interest Income Recognized (dollars in thousands) Agricultural loans $ 68,145 $ 64,384 $ 3,801 $ 61,609 $ 3,877 Commercial real estate loans 9,411 9,311 2,926 6,497 199 Commercial loans 3,027 2,930 1,207 2,396 73 Residential real estate loans 61 60 — 61 1 Total $ 80,644 $ 76,685 $ 7,934 $ 70,563 $ 4,150 Impaired loans include nonaccrual loans, troubled debt restructured loans, and loans that are 90 days or more past due and still accruing. For nonaccrual loans included in impaired loans, the interest income that would have been recognized had those loans been performing in accordance with their original terms would have been approximately $0.5 million and $1.7 million for the three months ended September 30, 2021 and 2020, respectively, and $1.3 million and $4.5 million for the nine months ended September 30, 2021 and 2020, respectively. Troubled Debt Restructurings The Company allocated approximately $1.5 million and $3.8 million of specific reserves to customers whose loan terms have been modified in troubled debt restructurings (“TDR”) at September 30, 2021 and December 31, 2020, respectively. The Company had no additional lending commitments at September 30, 2021 or December 31, 2020 to customers with outstanding loans that were classified as TDRs. A TDR on nonaccrual status is classified as a nonaccrual loan until evaluation supports reasonable assurance of repayment and there has been a satisfactory period of performance according to the modified terms of the loan. Once this assurance is reached, the TDR is returned to accrual status. The following table presents the TDRs and related allowance for loan losses by loan class at September 30, 2021 and December 31, 2020: Non-Accrual Restructured and Accruing Total Allowance for Loan Losses Allocated (dollars in thousands) September 30, 2021 Agricultural loans $ 23,094 $ 4,856 $ 27,950 $ 1,519 Commercial real estate loans — — — — Commercial loans 17 1,830 1,847 3 Total $ 23,111 $ 6,686 $ 29,797 $ 1,522 December 31, 2020 Agricultural loans $ 27,223 $ 15,690 $ 42,913 $ 3,494 Commercial real estate loans 1,810 984 2,794 315 Commercial loans 68 1,918 1,986 4 Total $ 29,101 $ 18,592 $ 47,693 $ 3,813 The following table provides the number of loans modified in a troubled debt restructuring by class for the three and nine months ended September 30, 2021 and 2020: For the Three Months Ended September 30, 2021 September 30, 2020 Number of Loans Recorded Investment Number of Loans Recorded Investment (dollars in thousands) Troubled debt restructurings: Agricultural loans 8 $ 2,327 — $ — Total 8 $ 2,327 — $ — For the Nine Months Ended September 30, 2021 September 30, 2020 Number of Loans Recorded Investment Number of Loans Recorded Investment (dollars in thousands) Troubled debt restructurings: Agricultural loans 13 $ 3,913 8 $ 2,872 Total 13 $ 3,913 8 $ 2,872 The following table provides the troubled debt restructurings for the three and nine months ended September 30, 2021 and 2020 grouped by type of concession: For the Three Months Ended September 30, 2021 September 30, 2020 Number of Loans Recorded Investment Number of Loans Recorded Investment (dollars in thousands) Agricultural loans Combination of extension of term and interest rate concessions 8 $ 2,327 — $ — Total 8 $ 2,327 — $ — For the Nine Months Ended September 30, 2021 September 30, 2020 Number of Loans Recorded Investment Number of Loans Recorded Investment (dollars in thousands) Agricultural loans Payment concessions — $ — 1 $ 231 Term concessions — — 1 484 Extension of interest-only payments 5 1,586 2 75 Capitalized interest — — 1 153 Combination of payment concessions and interest rate concessions — — 3 1,929 Combination of extension of term and interest rate concessions 8 2,327 — — Total 13 $ 3,913 8 $ 2,872 No troubled debt restructurings defaulted within twelve months of the restructure date during the three and nine months ended September 30, 2021 and September 30, 2020. The CAA extended Section 4013 of the CARES Act, which allows financial institutions to elect to suspend troubled debt restructuring accounting under certain circumstances when the temporary restructuring is related to the COVID-19 pandemic. The Company has elected to implement Section 4013, and the balance of those loans modified under Section 4013 was $0.2 million and $16.8 million at June 30, 2021 and December 31, 2020, respectively. Credit Quality Indicators The Company categorizes loans into risk categories based on relevant information about the ability of the borrowers to service their debt, such as current financial information, historical payment experience, credit documentation, public information and current economic trends, among other factors. The Company analyzes agricultural, commercial, and commercial real estate loans individually by classifying the credits as to credit risk. The process of analyzing loans for changes in risk rating is ongoing through routine monitoring of the portfolio and annual internal credit reviews for credits with total exposure in excess of $300,000. The Company uses the following definitions for credit risk ratings: Sound. Credits classified as sound show very good probability of ongoing ability to meet and/or exceed obligations. Acceptable. Credits classified as acceptable show a good probability of ongoing ability to meet and/or exceed obligations. Satisfactory. Credits classified as satisfactory show fair probability of ongoing ability to meet and/or exceed obligations. Low Satisfactory . Credits classified as low satisfactory show fair probability of ongoing ability to meet and/or exceed obligations. Low satisfactory credits may be newer or have a less established track record of financial performance, inconsistent earnings, or may be going through an expansion. Watch. Credits classified as watch show some questionable probability of ongoing ability to meet and/or exceed obligations. Special Mention. Credits classified as special mention show potential weaknesses that deserve management’s close attention. If left uncorrected, these potential weaknesses may result in deterioration of the repayment prospects for the loans or of the institution’s credit position at some future date. Substandard – Performing. Credits classified as substandard – performing generally have well-defined weaknesses. Collateral coverage is adequate, and the loans are not considered impaired. Payments are being made and the loans are on accrual status. Substandard - Impaired . Credits classified as substandard-impaired generally have well-defined weaknesses that jeopardize the repayment of the debt. They have a distinct possibility that a loss will be sustained if the deficiencies are not corrected. Loans are considered impaired. Loans are either exhibiting signs of delinquency, are on non-accrual or are identified as a TDR. Doubtful. Credits classified as doubtful have all the weaknesses inherent in those classified as substandard with the added characteristic that the weaknesses make collection or liquidation in full, on the basis of currently existing facts, conditions, and values, highly questionable. The Company categorizes residential real estate, installment and consumer other loans as satisfactory at the time of origination based on information obtained as to the ability of the borrower(s) to service their debt, such as current financial information, employment status and history, historical payment experience, credit scores and type and amount of collateral among other factors. The Company updates relevant information on these types of loans at the time of refinance, troubled debt restructuring or other indications of financial difficulty, downgrading as needed using the same category descriptions as for agricultural, commercial, and commercial real estate loans. In addition, the Company further considers current payment status as an indicator of which risk category to assign the loan. The greater the level of deteriorated risk as indicated by a loan’s assigned risk category, the greater the likelihood a loss will occur in the future. If the loan is substandard - impaired, then the loan loss reserves for the loan are recorded at the loss level of impairment. If the loan is not impaired, then its loan loss reserves are determined by the application of a loss rate that increases with risk in accordance with the allowance for loan loss analysis. The Bank will not accrue interest on any loan past due 90 days or more. Furthermore, the Bank will place any loan on non-accrual status for which payment in full of principal and interest is not expected. A loan shall be placed on non-accrual as soon as it is determined that payment in full of interest and/or principal is unlikely. The Bank’s chief credit officer may approve the placement of a loan on non-accrual prior to 90 days past due. Based on the most recent analysis performed by management, the risk category of loans by class of loans was as follows as of September 30, 2021 and December 31, 2020: As of September 30, 2021 Sound/ Acceptable/ Satisfactory/ Low Satisfactory Watch Special Mention Substandard Performing Substandard Impaired Total Loans (dollars in thousands) Agricultural loans $ 484,545 $ 100,044 $ 6,927 $ 12,741 $ 27,576 $ 631,833 Commercial real estate loans 226,818 19,425 — 1,277 — 247,520 Commercial loans 78,840 4,956 538 2,163 316 86,813 Residential real estate loans 36,673 200 — — — 36,873 Installment and consumer other 1,919 — — — — 1,919 Total $ 828,795 $ 124,625 $ 7,465 $ 16,181 $ 27,892 $ 1,004,958 As of December 31, 2020 Sound/ Acceptable/ Satisfactory/ Low Satisfactory Watch Special Mention Substandard Performing Substandard Impaired Total Loans (dollars in thousands) Agricultural loans $ 374,595 $ 155,546 $ 1,854 $ 34,452 $ 40,434 $ 606,881 Commercial real estate loans 200,208 26,266 — 3,402 6,093 235,969 Commercial loans 103,488 8,022 647 2,566 364 115,087 Residential real estate loans 37,758 267 — — 59 38,084 Installment and consumer other 264 — — — — 264 Total $ 716,313 $ 190,101 $ 2,501 $ 40,420 $ 46,950 $ 996,285

LOAN SERVICING RIGHTS

LOAN SERVICING RIGHTS	9 Months Ended
LOAN SERVICING RIGHTS	Sep. 30, 2021
Transfers And Servicing [Abstract]
LOAN SERVICING RIGHTS	NOTE 6 – LOAN SERVICING RIGHTS Loans serviced for others are not included in the accompanying consolidated balance sheets. The risks inherent in servicing assets relate primarily to changes in prepayments that result from shifts in interest rates. The unpaid principal balances of loans serviced for others were approximately $839.4 million and $812.6 million at September 30, 2021 and December 31, 2020, respectively. The fair value of these rights were approximately $19.4 million and $18.4 million at September 30, 2021 and December 31, 2020, respectively The fair value of servicing rights is highly sensitive to changes in underlying assumptions. The Company’s portfolio of loans serviced for others is mostly comprised of fixed rate loans. Generally, as market interest rates rise, prepayments on fixed rate loans decrease due to a decline in refinancing activity, which results in an increase in the fair value of servicing rights. However, due to the cross-collateralization of loans in the portfolio and the government guarantee programs under which many of the loans were originated, prepayments on the portfolio tend to be muted in comparison to other types of loans, such as mortgage loans. Measurement of fair value is limited to the conditions existing and the assumptions used as of a particular point in time, and those assumptions may not be appropriate if they were applied at a different time. The fair value of servicing rights at September 30, 2021 was determined using an assumed discount rate of 15.13% percent and a weighted average run-off rate of 17.24%, ranging from 16.71% to 24.47%, depending upon loan type, the stratification of the specific right, and nominal credit losses. The fair value of servicing rights at December 31, 2020 was determined using an assumed discount rate of 14.3% and a weighted average run-off rate of 16.59%, ranging from 16.02% to 24.72%, depending upon the stratification of the specific right, and nominal credit losses. Changes to the fair value are reported in loan servicing fees within the consolidated statements of operations. The following tables summarize servicing rights capitalized, along with the aggregate activity in related valuation allowances for periods indicated. For the Three Months Ended September 30, 2021 2020 (dollars in thousands) Balance, beginning of period $ 19,478 $ 16,486 Additions, net 1,631 1,268 Fair value changes: Decay due to increases in principal paydowns or runoff (1,083 ) (386 ) Due to changes in valuation inputs or assumptions (613 ) (165 ) Balance, end of period $ 19,413 $ 17,203 For the Nine Months Ended September 30, 2021 2020 (dollars in thousands) Balance, beginning of period $ 18,396 $ 15,921 Additions, net 4,993 2,814 Fair value changes: Decay due to increases in principal paydowns or runoff (2,213 ) (1,378 ) Due to changes in valuation inputs or assumptions (1,763 ) (154 ) Balance, end of period $ 19,413 $ 17,203

DEPOSITS

DEPOSITS	9 Months Ended
DEPOSITS	Sep. 30, 2021
Deposits [Abstract]
DEPOSITS	NOTE 7 – DEPOSITS Deposits are summarized as follows at September 30, 2021 and December 31, 2020: September 30, December 31, 2021 2020 (dollars in thousands) Demand deposits $ 168,008 $ 163,202 NOW and interest checking 143,843 96,624 Savings 17,258 7,367 Money market accounts 415,813 344,250 Certificates of deposit 262,658 304,580 National time deposits 16,333 44,347 Brokered deposits 157,583 80,456 Total deposits $ 1,181,496 $ 1,040,826

ADVANCES FROM FHLB AND OTHER BO

ADVANCES FROM FHLB AND OTHER BORROWINGS	9 Months Ended
ADVANCES FROM FHLB AND OTHER BORROWINGS	Sep. 30, 2021
Debt Disclosure [Abstract]
ADVANCES FROM FHLB AND OTHER BORROWINGS	NOTE 8—ADVANCES FROM FHLB AND OTHER BORROWINGS The Bank had advances outstanding from the FHLB in the amount of $85.0 million and $129.0 million on September 30, 2021 and December 31, 2020, respectively. These advances, rates, and maturities were as follows: September 30, December 31, Maturity Rate 2021 2020 (dollars in thousands) Fixed rate, fixed term 01/04/2021 0.23 % $ — $ 29,000 Fixed rate, fixed term 04/12/2021 1.92 % — 8,000 Fixed rate, fixed term 05/03/2021 0.00 % — 4,000 Fixed rate, fixed term 06/15/2021 1.39 % — 5,000 Fixed rate, fixed term 08/16/2021 2.29 % — 3,000 Fixed rate, fixed term 12/30/2021 2.29 % 2,000 2,000 Fixed rate, fixed term 03/18/2022 1.03 % 15,000 15,000 Fixed rate, fixed term 03/25/2022 0.75 % 10,000 10,000 Fixed rate, fixed term 05/16/2022 0.00 % 5,000 — Fixed rate, fixed term 11/16/2022 0.38 % 20,000 20,000 Fixed rate, putable, 2 years no call 01/12/2023 2.03 % 8,000 8,000 Fixed rate, fixed term 03/23/2023 1.26 % 10,000 10,000 Fixed rate, fixed term 03/27/2023 0.82 % 15,000 15,000 $ 85,000 $ 129,000 The terms of security agreements with the FHLB require the Bank to pledge collateral for its borrowings. The collateral consists of qualifying first mortgage loans and stock of the FHLB. At September 30, 2021 and December 31, 2020, the Bank had pledged qualifying mortgage loans of $494.8 million and $367.6 million, respectively. As of September 30, 2021 and December 31, 2020, the Bank also had a line-of-credit available with the Federal Reserve Bank of Chicago. Borrowings under this line of credit are limited by the amount of collateral pledged by the Bank, which totaled $52.8 million and $111.5 million in loans at September 30, 2021 and December 31, 2020, respectively. The borrowings available to the Company were $45.7 million and $83.3 million, as of September 30, 2021 and December 31, 2020, respectively. There were no outstanding advances included in other borrowings at September 30, 2021 and December 31, 2020. Other borrowings are borrowings as a result of sold loans that do not qualify for sale accounting. These agreements are recorded as financing transactions as the Bank maintains effective control over the transferred loans. The dollar amount of the loans underlying the sale agreements continues to be carried in the Bank’s loan portfolio, and the transfer is reported as a secured borrowing with pledge of collateral. At September 30, 2021 and December 31, 2020, the amounts of these borrowings were $0.1 million and $0.2 million, respectively. Also included in other borrowings is the financing lease for our full-service banking location in Manitowoc, Wisconsin. This branch location was owned by the Bank and was sold to a third party in March 2020. The Bank is leasing back a portion of the building for its full-service branch. Under the terms of the current lease which began on March 2, 2020, the Company is obligated to pay monthly rent of $16 thousand with an initial lease term of ten years with two renewal options of five years each. As of September 30, 2021 and December 31, 2020, the liability remaining under the financing lease was $1.2 million and $1.3 million, respectively. The Company largely funded the Small Business Administration’s Paycheck Protection Program (“PPP”) loans through the Federal Reserve’s PPP Liquidity Facility, which allowed for 12-month advances collateralized by PPP loans at an interest rate of 0.35%. The balance of these advances was $11.5 million and $47.5 million at September 30, 2021 and December 31, 2020, respectively, and were secured by PPP loans of the same amount. The following table sets forth information concerning balances and interest rates on other borrowings as of and for the periods indicated: September 30, December 31, 2021 2020 (dollars in thousands) Balance outstanding at end of period $ 12,844 $ 49,006 Average amount outstanding during the period 25,534 61,483 Maximum amount outstanding at any month-end 49,917 93,709 Weighted average interest rate during the period 0.44 % 0.42 % Weighted average interest rate at end of period 0.51 % 0.39 %

SUBORDINATED DEBENTURES

SUBORDINATED DEBENTURES	9 Months Ended
SUBORDINATED DEBENTURES	Sep. 30, 2021
Debt Disclosure [Abstract]
SUBORDINATED DEBENTURES	NOTE 9 — SUBORDINATED DEBENTURES The following is a summary of the carrying values, including unamortized issuance costs, of the Company’s subordinated debt as of the dates indicated: As of September 30, 2021 As of December 31, 2020 Balance Outstanding Interest Rate Interest Reset Date Call Date Maturity Date Balance Outstanding (dollars in thousands) Junior subordinated notes issued to County Bancorp Statutory Trust II (1)(2) $ 6,186 1.646 % 12/15/2021 N/A 09/15/2035 $ 6,186 Junior subordinated notes issued to County Bancorp Statutory Trust III (1)(3) 6,186 1.806 % 12/15/2021 N/A 06/15/2036 6,186 Junior subordinated notes issued to Fox River Valley Capital Trust I (4) 3,610 6.40 % 11/30/2023 N/A 05/30/2033 3,336 5.875% Fixed-to-Floating rate subordinated notes (5) 29,686 5.875 % 06/01/2023 06/01/2023 06/01/2028 29,545 7.00% Fixed-to-Floating rate subordinated notes (6) 21,930 7.00 % 06/30/2025 06/30/2025 06/30/2030 21,858 Total subordinated debentures $ 67,598 $ 67,111 (1) The Company formed wholly owned subsidiary business trusts County Bancorp Statutory Trust II (“Trust II”) and County Bancorp Statutory Trust III (“Trust III”) (together, the “Trusts”), which are both Delaware statutory trusts. The Company owns all of the outstanding common securities of Trust II and Trust III, which qualify as Tier 1 capital for regulatory purposes. The Trusts used the proceeds from the issuance of their capital securities to buy floating rate junior subordinated deferrable interest debentures (“debentures”) issued by the Company. These debentures are the Trusts’ only assets, and interest payments from these debentures finance the distributions paid on the capital securities. These debentures are unsecured, rank junior, and are subordinate in the right of payment to all senior debt of the Company. (2) The debentures issued to Trust II bear an interest rate of three-month LIBOR plus 1.53% through maturity. (3) The debentures issued to Trust III bear an interest rate of three-month LIBOR plus 1.69% through maturity. (4) In connection with the merger with Fox River Valley Bancorp, Inc., the Company acquired all of the common securities of Fox River Valley’s wholly-owned subsidiary, Fox River Valley Capital Trust I, a Delaware statutory trust (the “FRV Trust I”), which qualify as Tier 1 capital for regulatory purposes. The debentures of the Company owned by FRV Trust I carry an interest rate equal to 5-year LIBOR plus 3.40%, which resets every five years. (5) The notes bear interest at a fixed rate of 5.875% per year, from and including May 30, 2018 to, but excluding, June 1, 2023. From and including June 1, 2023 to, but excluding, the maturity date or early redemption date, the interest rate will reset quarterly at a variable rate equal to the then current 3-month LIBOR plus 2.88%. The notes qualify as Tier 2 capital of the Company. Debt issuance costs of $0.9 million are being amortized over the life of the notes. (6) The notes bear interest at a fixed rate of 7.00% per year, from and including June 30, 2020 to, but excluding, June 30, 2025. From and including June 30, 2025 to, but excluding, the maturity date or early redemption date, the interest rate will reset quarterly at a variable rate equal to the then current three-month term secured overnight financing rate (SOFR) plus 687.5 basis points. The notes qualify as Tier 2 capital of the Company. The Company incurred $0.6 million of costs related to the issuance of the notes. These costs have been capitalized and are being amortized over the life of the notes.

EQUITY INCENTIVE PLAN

EQUITY INCENTIVE PLAN	9 Months Ended
EQUITY INCENTIVE PLAN	Sep. 30, 2021
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
EQUITY INCENTIVE PLAN	NOTE 10 – EQUITY INCENTIVE PLAN Under the Company’s 2021 Long Term Incentive Plan (the “Plan”), the Company may grant options to purchase shares of common stock and issue restricted stock to its directors, officers, and employees. Both qualified and non-qualified stock options and restricted stock may be granted and issued, respectively, under the Plan. As of September 30, 2021, 270,455 options or shares of restricted stock remained available under the Plan. The exercise price of each option equals the market price of the Company’s stock on the date of grant and an option’s maximum term is ten years. Vesting periods range from one to five years from the date of grant. The restricted stock vesting periods range from one to five years from the date of issuance Activity in outstanding stock options for the nine months ended September 30, 2021 were as follows: September 30, 2021 Number of Options Weighted-Average Exercise Price Aggregate Intrinsic Value (1) (dollars in thousands except option and per share data) Outstanding, beginning of year 249,667 $ 19.75 Granted 6,070 24.73 Exercised (51,101 ) 18.59 Forfeited/expired (9,177 ) 20.38 Outstanding, end of period 195,459 $ 3,105 Options exercisable at period-end 134,422 $ 2,144 Weighted-average fair value of options granted during the period (2) $ 8.03 (1) The aggregate intrinsic value of a stock option in the table above represents the total pre-tax intrinsic value (the amount by which the current market value of the underlying stock exceeds the exercise price of the option) that would have been received by the option holders had all option holders exercised their options on September 30, 2021. This amount changes based on changes in the market value of the Company’s stock. (2) The fair value (present value of the estimated future benefit to the option holder) of each option grant is estimated on the date of grant using the Black-Scholes option pricing model. Activity in restricted stock awards and restricted stock units for the nine months ended September 30, 2021 was as follows: September 30, 2021 Restricted Stock Awards Weighted Average Grant Price Outstanding, beginning of year 6,299 $ 24.80 Granted — — Vested (3,500 ) 22.90 Forfeited/expired (493 ) 27.15 Outstanding, end of period 2,306 $ 27.19 September 30, 2021 Restricted Stock Units Weighted Average Grant Price Outstanding, beginning of year 66,856 $ 19.38 Granted 42,437 22.87 Vested (17,849 ) 20.27 Forfeited/expired (3,332 ) 18.25 Outstanding, end of period 88,112 $ 20.92 Restricted shares vested not yet issued, end of period 9,779 For the three months ended September 30, 2021 and 2020, share-based compensation expenses, including options and restricted stock awards and units, applicable to the plan was $0.2 million. For the nine months ended September 30, 2021 and 2020, share-based compensation expense, including options and restricted stock awards and units, applicable to the Plan was $0.7 million. As of September 30, 2021, unrecognized share-based compensation expense related to nonvested share-based compensation instruments amounted to $1.1 million and is expected to be recognized over a weighted average period of 2.29 years.

REGULATORY MATTERS

REGULATORY MATTERS	9 Months Ended
REGULATORY MATTERS	Sep. 30, 2021
Regulatory Capital Requirements [Abstract]
REGULATORY MATTERS	NOTE 11 – REGULATORY MATTERS The Company (on a consolidated basis) and Bank are each subject to various regulatory capital requirements administered by the federal and state banking agencies. The Basel III rules, a comprehensive capital framework for U.S. banking organizations, includes quantitative measures designed to ensure capital adequacy. The Basel III rules designed the capital conservation buffer to absorb losses during periods of economic stress and effectively increase the minimum required risk-weighted capital ratios. The Basel III rules require the Company and the Bank to maintain: (i) Tier 1 Common Equity ratio to risk weighted assets minimum of 4.50% plus a 2.50% “capital conservation buffer” (effectively resulting in minimum Tier 1 Common Equity ratio of 7.00%); (ii) Tier 1 Capital ratio to risk weighted assets minimum of 6.00% plus the capital conservation buffer (effectively resulting in a minimum Tier 1 Capital to risk-based capital ratio of 8.50%); (iii) Total Capital ratio to risk weighted assets minimum of 8.00% plus the capital conservation buffer (effectively resulting in a minimum Total Capital to risk weighted assets ratio of 10.50%); (iv) Tier 1 Leverage Capital ratio minimum of 4.00%. Failure to meet minimum capital requirements can initiate certain mandatory and possibly additional discretionary actions by regulators that, if undertaken, could have a direct material effect on the Company’s and Bank’s financial statements. Under capital adequacy guidelines and the regulatory framework for prompt corrective action (applicable only to the Bank), the Company and Bank must meet specific capital guidelines that involve quantitative measures of their assets, liabilities, and certain off-balance-sheet items as calculated under regulatory accounting practices. The capital amounts and classification are also subject to qualitative judgments by the regulators about components, risk weightings, and other factors. Prompt corrective action provisions are not applicable to bank holding companies. Management believed, as of September 30, 2021 and December 31, 2020, that the Company and Bank met all capital adequacy requirements to which they were subject. As of September 30, 2021, the most recent notification from the banking regulators categorized the Bank as well capitalized under the regulatory framework for prompt corrective action. There were no conditions or events since the notification that management believes have changed the Bank’s category The Company and Bank’s actual capital amounts and ratios are presented in the following table: Actual Minimum For Capital Adequacy Purposes (including the capital conservation buffer): Minimum To Be Well Capitalized Under Prompt Corrective Action Provisions: Amount Ratio Amount Ratio Amount Ratio (dollars in thousands) September 30, 2021 Total Capital (to risk weighted assets): Consolidated $ 252,398 19.05 % $ 139,122 10.50 % Not applicable Bank 213,766 16.18 % 138,710 10.50 % $ 132,104 10.00 % Tier 1 Capital (to risk weighted assets): Consolidated 190,067 14.35 % $ 112,622 8.50 % Not applicable Bank 203,051 15.37 % 112,289 8.50 % 105,684 8.00 % Tier 1 Capital (to average assets): Consolidated 190,067 12.64 % 60,132 4.00 % Not applicable Bank 203,051 13.37 % 60,765 4.00 % 75,957 5.00 % Tier 1 Common Equity Ratio (to risk weighted assets): Consolidated 166,085 12.54 % $ 92,748 7.00 % Not applicable Bank 203,051 15.37 % 92,473 7.00 % 85,868 6.50 % December 31, 2020 Total Capital (to risk weighted assets): Consolidated $ 246,275 19.50 % $ 132,603 10.50 % Not applicable Bank 211,864 16.83 % 132,174 10.50 % $ 125,880 10.00 % Tier 1 Capital (to risk weighted assets): Consolidated 180,135 14.26 % 107,345 8.50 % Not applicable Bank 197,056 15.65 % 106,998 8.50 % 100,704 8.00 % Tier 1 Capital (to average assets): Consolidated 180,135 13.01 % 55,403 4.00 % Not applicable Bank 197,056 14.06 % 56,047 4.00 % 70,059 5.00 % Tier 1 Common Equity Ratio (to risk weighted assets): Consolidated 156,427 12.39 % 88,402 7.00 % Not applicable Bank 197,056 15.65 % 88,116 7.00 % 81,822 6.50 %

FAIR VALUE MEASUREMENTS

FAIR VALUE MEASUREMENTS	9 Months Ended
FAIR VALUE MEASUREMENTS	Sep. 30, 2021
Fair Value Disclosures [Abstract]
FAIR VALUE MEASUREMENTS	NOTE 12 – FAIR VALUE MEASUREMENTS ASC 820-10 defines fair value as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants. A fair value measurement assumes that the transaction to sell the asset or transfer the liability occurs in the principal market for the asset or liability or, in the absence of a principal market, the most advantageous market for the asset or liability. The price in the principal (or most advantageous) market used to measure the fair value of the asset or liability is not adjusted for transaction costs. An orderly transaction is a transaction that assumes exposure to the market for a period prior to the measurement date to allow for marketing activities that are usual and customary for transactions involving such assets and liabilities; it is not a forced transaction. Market participants are buyers and sellers in the principal market that are independent, knowledgeable, and both able and willing to transact. ASC 820-10 requires the use of valuation techniques that are consistent with the market approach, the income approach, and/or the cost approach. The market approach uses prices and other relevant information generated by market transactions involving identical or comparable assets and liabilities. The income approach uses valuation techniques to convert future amounts, such as cash flows or earnings, to a single present amount on a discounted basis. The cost approach is based on the amount that currently would be required to replace the service capacity of an asset (replacement cost). Valuation techniques should be consistently applied. Inputs to valuation techniques refer to the assumptions that market participants would use in pricing the asset or liability. Inputs may be observable or unobservable. Observable inputs reflect the assumptions market participants would use in pricing the asset or liability developed based on market data obtained from independent sources. Unobservable inputs reflect the reporting entity’s own assumptions about the assumptions market participants would use in pricing the asset or liability developed based on the best information available in the circumstances. In that regard, ASC 820-10 establishes a fair value hierarchy for valuation inputs that gives the highest priority to quoted prices in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. The fair value hierarchy is as follows: Level 1—Valuation is based on quoted prices in active markets for identical assets or liabilities that the reporting entity has the ability to access at the measurement date. Level 1 assets and liabilities generally include debt and equity securities that are traded in an active exchange market. Valuations are obtained from readily available pricing sources for market transactions involving identical assets or liabilities. Level 2—Valuation is based on inputs other than quoted prices included in Level 1 that are observable for the asset or liability, either directly or indirectly. The valuation may be based on quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or inputs that are observable or can be corroborated by observable market data for substantially the full term of the asset or liability. Level 3—Valuation is based on unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities. Level 3 assets and liabilities include financial instruments whose value is determined using pricing models, discounted cash flow methodologies, or similar techniques, as well as instruments for which determination of fair value requires significant management judgment or estimation. A financial instrument’s categorization within the valuation hierarchy is based upon the lowest level of input that is significant to the fair value measurement. The following methods and assumptions were used by the Company in estimating the fair value disclosures for financial instruments recorded at fair value on a recurring basis: Securities Available-for-Sale Where quoted prices are available in an active market, the Company classifies the securities within Level 1 of the valuation hierarchy. Securities are defined as both long and short positions. Level 1 securities include highly liquid government bonds and exchange-traded equities. If quoted market prices are not available, the Company estimates fair values using pricing models and discounted cash flows that consider standard input factors such as observable market data, benchmark yields, interest rate volatilities, broker/dealer quotes and credit spreads. Examples of such instruments, which would generally be classified within Level 2 of the valuation hierarchy, include U.S. government and agency securities, corporate bonds and other securities. Mortgage-backed securities are included in Level 2 if observable inputs are available. In certain cases where there is limited activity or less transparency around inputs to the valuation, the Company classifies those securities in Level 3. Loan Servicing Rights The Company’s loan servicing rights do not trade in an active, open market with readily observable prices. Accordingly, fair value is estimated using discounted cash flow models having significant inputs of discount rate, prepayment speed, and default rate. Due to the nature of the valuation inputs, loan servicing rights are classified in Level 3 of the valuation hierarchy. Derivative Instruments The Company's derivative instruments consist of interest rate swaps, which are accounted for as cash flow hedges. The Company's derivative positions are classified within Level 2 of the fair value hierarchy and are valued using models generally accepted in the financial services industry and that use actively quoted or observable market input values from external market data providers and/or non-binding broker-dealer quotations. The fair value of the derivatives is determined using discounted cash flow models. These models’ key assumptions include the contractual terms of the respective contract along with significant observable inputs, including interest rates, yield curves, nonperformance risk and volatility. Assets and liabilities measured at fair value on a recurring basis are summarized below: Level 1 Inputs Level 2 Inputs Level 3 Inputs Total Fair Value (dollars in thousands) September 30, 2021 Securities available for sale: U.S. government and agency securities $ — $ 12,324 $ — $ 12,324 Municipal securities — 128,552 — 128,552 Mortgage-backed securities — 136,205 — 136,205 Corporate bonds — 44,952 — 44,952 Asset-backed securities — 16,178 — 16,178 Loan servicing rights (1) — — 19,413 19,413 Total assets at fair value $ — $ 338,211 $ 19,413 $ 357,624 Derivative instruments, interest rate swaps — 1,234 — 1,234 Total liabilities at fair value $ — $ 1,234 $ — $ 1,234 December 31, 2020 Securities available for sale: U.S. government and agency securities $ — $ 14,593 $ — $ 14,593 Municipal securities — 153,654 — 153,654 Mortgage-backed securities — 135,378 — 135,378 Corporate bonds — 32,511 — 32,511 Asset-backed securities — 16,718 — 16,718 Loan servicing rights (1) — — 18,396 18,396 Total assets at fair value $ — $ 352,854 $ 18,396 $ 371,250 Derivative instruments, interest rate swaps — 1,914 — 1,914 Total liabilities at fair value $ — $ 1,914 $ — $ 1,914 (1) See Note 6 for quantitative information on the significant inputs and a rollforward of activity related to the loan servicing rights. Certain assets are measured at fair value on a nonrecurring basis; that is, they are subject to fair value adjustments in certain circumstances (for example, when there is evidence of impairment). The following table presents the financial instruments carried on the consolidated balance sheet by caption and by level in the fair value hierarchy for which a nonrecurring change in fair value has been recorded: Level 1 Inputs Level 2 Inputs Level 3 Inputs (dollars in thousands) September 30, 2021 Impaired loans $ — $ — $ 28,405 Other real estate owned — — 914 Total assets at fair value $ — $ — $ 29,319 December 31, 2020 Impaired loans $ — $ — $ 46,521 Other real estate owned — — 1,077 Total assets at fair value $ — $ — $ 47,598 The significant inputs used in the fair value measurements for Level 3 assets measured at fair value on a nonrecurring basis were as follows: September 30, 2021 Valuation Techniques Unobservable Inputs Range (Average) Impaired loans Evaluation of collateral Estimation of value NM* Other real estate owned Appraisal Appraisal adjustment 6%-8% (7%) December 31, 2020 Valuation Techniques Unobservable Inputs Range (Average) Impaired loans Evaluation of collateral Estimation of value NM* Other real estate owned Appraisal Appraisal adjustment 6%-9% (7%) * Not Meaningful. The estimated fair values, and related carrying or notional amounts, of the Company’s financial instruments were as follows: September 30, December 31, 2021 2020 Carrying Amount Fair Value Carrying Amount Fair Value Input Level (dollars in thousands) Financial assets: Cash and cash equivalents $ 105,131 $ 105,131 $ 19,084 $ 19,084 1 Interest earning cash at other financial institutions 417 417 416 416 1 FHLB Stock 5,485 5,485 5,758 5,758 2 Securities available for sale 338,211 338,211 352,854 352,854 2 Loans, net of allowance for loan losses 994,243 1,005,973 981,477 991,342 3 Loans held for sale 11,139 11,139 35,976 35,976 3 Accrued interest receivable 4,898 4,898 3,240 3,240 2 Loan servicing rights 19,413 19,413 18,396 18,396 3 Financial liabilities: Deposits: Time 436,574 428,618 419,542 426,092 2 Other deposits 744,922 744,922 621,284 621,284 1 Other borrowings 12,844 12,844 49,006 49,006 3 Advances from FHLB 85,000 85,769 129,000 130,361 2 Subordinated debentures 67,598 66,293 67,111 67,111 3 Accrued interest payable 2,124 2,124 2,496 2,496 2 Derivative instruments, interest rate swaps 1,234 1,234 1,914 1,914 2

OTHER REAL ESTATE OWNED

OTHER REAL ESTATE OWNED	9 Months Ended
OTHER REAL ESTATE OWNED	Sep. 30, 2021
Real Estate Owned Disclosure Of Detailed Components [Abstract]
OTHER REAL ESTATE OWNED	NOTE 13 – OTHER REAL ESTATE OWNED Changes in other real estate owned were as follows: For the Three Months Ended For the Nine Months Ended September 30, September 30, 2021 2020 2021 2020 (dollars in thousands) Balance, beginning of period $ 914 $ 2,629 $ 1,077 $ 5,521 Assets foreclosed — 768 360 767 Write-down of other real estate owned — — — (1,360 ) Net loss on sales of other real estate owned — (9 ) (17 ) (13 ) Proceeds from sale of other real estate owned — (324 ) (506 ) (1,851 ) Balance, end of period $ 914 $ 3,064 $ 914 $ 3,064 Expenses applicable to other real estate owned included in non-interest expense included the following: For the Three Months Ended For the Nine Months Ended September 30, September 30, 2021 2020 2021 2020 (dollars in thousands) Net loss on sales of other real estate owned $ — $ (9 ) $ (17 ) $ (13 ) Write-down of other real estate owned — — — (1,360 ) Operating income (expenses), net of rental income 2 (51 ) (69 ) (217 ) $ 2 $ (60 ) $ (86 ) $ (1,590 )

DERIVATIVE FINANCIAL INSTRUMENT

DERIVATIVE FINANCIAL INSTRUMENTS	9 Months Ended
DERIVATIVE FINANCIAL INSTRUMENTS	Sep. 30, 2021
Derivative Instruments And Hedging Activities Disclosure [Abstract]
DERIVATIVE FINANCIAL INSTRUMENTS	NOTE 14 – DERIVATIVE FINANCIAL INSTRUMENTS On June 15, 2018, the Company executed an interest rate swap to manage interest rate risk on two sets of its trust preferred securities. This derivative contract involves the receipt of floating rate interest from a counterparty in exchange for the Company making fixed-rate payments over the life of the agreement, without the exchange of the underlying notional value. This instrument is designated as a cash flow hedge as the receipt of floating rate interest from the counterparty is used to manage interest rate risk associated with three-month LIBOR advances. The change in the fair value of this hedging instrument is recorded in accumulated other comprehensive income and is subsequently reclassified into earnings in the period that the hedged transaction affects earnings. The Company had two outstanding interest rate swaps designated as a cash flow hedge each with an aggregate notional value of $6.0 million at September 30, 2021 and December 31, 2020. Both interest rate swaps mature on June 15, 2028. A pre-tax unrealized gain of $0.7 million was recognized in accumulated other comprehensive income for the nine months ended September 30, 2021, and a pre-tax loss of $1.2 million was recognized in accumulated other comprehensive income for the nine months ended September 30, 2020. There was no ineffective portion of this hedge. The Company is exposed to credit risk in the event of nonperformance by the interest rate swaps counterparty. The Company minimizes this risk by entering into derivative contracts with only large, stable financial institutions, and the Company has not experienced, and does not expect, any losses from counterparty nonperformance on the interest rate swaps. The Company monitors counterparty risk in accordance with the provisions of FASB ASC 815. In addition, the interest rate swap agreements contain language outlining collateral-pledging requirements for each counterparty. Collateral must be posted when the market value exceeds certain threshold limits. Derivative contracts are executed with a Credit Support Annex, which is a bilateral ratings-sensitive agreement that requires collateral postings at established credit threshold levels. These agreements protect the interests of the Company and its counterparties should either party suffer a credit rating deterioration. The Company was required to pledge $2.4 million of cash as collateral to the counterparty as of September 30, 2021.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended
SUBSEQUENT EVENTS	Sep. 30, 2021
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 15 – SUBSEQUENT EVENTS Management evaluated subsequent events through the date the financial statements were issued. There were no other significant events or transactions occurring after September 30, 2021, but prior to November 5, 2021, that provided additional evidence about conditions that existed at September 30, 2021.

BASIS OF PRESENTATION (Policies

BASIS OF PRESENTATION (Policies)	9 Months Ended
BASIS OF PRESENTATION (Policies)	Sep. 30, 2021
Accounting Policies [Abstract]
Merger Transaction	Merger Transaction On June 22, 2021, we entered into an agreement and plan of merger (the “Merger Agreement”) with Nicolet Bankshares, Inc. (“Nicolet”), a Wisconsin corporation, pursuant to which the Company will merge with and into Nicolet (the “Merger”). Following the Merger, the Bank will merge with and into Nicolet National Bank, Nicolet’s wholly-owned bank subsidiary, with Nicolet National Bank continuing as the surviving bank, with all Bank branches operating under the Nicolet National Bank brand. Nicolet had
New Accounting Pronouncements	New Accounting Pronouncements On December 27, 2020, the Consolidated Appropriations Act (“CAA”), 2021, was signed into law which extended the Coronavirus Aid, Relief, and Economic Security Act (“CARES Act”), which expired on December 31, 2020. Section 4013 of the CARES Act was extended in the CAA and allows financial institutions to elect to suspend troubled debt restructuring accounting under certain circumstances when the temporary restructuring is related to the Coronavirus Disease 2019 (COVID-19) pandemic. The Company has elected to implement Section 4013, and at September 30, 2021, loan balances totaling $0.2 million were still outstanding under the payment deferral program and were not classified as troubled debt restructurings. In March 2020, the Financial Accounting Standards Board (the “FASB”) issued ASU No. 2020-04, Reference Rate Reform (Topic 848) In June 2016, the FASB issued ASU No. 2016-13, Financial Instruments – Credit Losses be deferring adoption . Management will continue to progress on its implementation project plan and improve the Company’s approach throughout the deferral period.

EARNINGS PER SHARE (Tables)

EARNINGS PER SHARE (Tables)	9 Months Ended
EARNINGS PER SHARE (Tables)	Sep. 30, 2021
Earnings Per Share [Abstract]
Schedule of Basic and Diluted Earnings Per Share	Earnings per common share is computed using the two-class method. Basic earnings per common share is computed by dividing net income by the weighted-average number of common shares outstanding during the applicable period. Diluted earnings per share is computed using the weighted-average number of shares determined for the basic earnings per common share plus the dilutive effect of share-based compensation using the treasury stock method. For the Three Months Ended For the Nine Months Ended September 30, September 30, 2021 2020 2021 2020 (dollars in thousands) Net income from continuing operations $ 4,108 $ 3,416 $ 14,779 $ 961 Less: preferred stock dividends 80 80 239 287 Income available to common shareholders for basic earnings per common share $ 4,028 $ 3,336 $ 14,540 $ 674 Weighted average number of common shares issued 7,260,493 7,202,000 7,240,770 7,194,642 Less: weighted average treasury shares 1,223,728 882,153 1,161,555 720,654 Plus: weighted average of participating restricted stock units 97,891 66,492 86,723 57,053 Weighted average number of common shares and participating securities outstanding 6,134,656 6,386,339 6,165,938 6,531,041 Effect of dilutive options 81,216 20,915 55,040 32,833 Weighted average number of common shares outstanding used to calculate diluted earnings per common share 6,215,872 6,407,254 6,220,978 6,563,874 Weighted average of anti-dilutive options — 137,740 31,442 85,272

SECURITIES AVAILABLE-FOR-SALE (

SECURITIES AVAILABLE-FOR-SALE (Tables)	9 Months Ended
SECURITIES AVAILABLE-FOR-SALE (Tables)	Sep. 30, 2021
Investments Debt And Equity Securities [Abstract]
Schedule of Amortized Cost and Fair Value of Available-for-Sale of Securities	The amortized cost and fair value of securities available-for-sale as of September 30, 2021 and December 31, 2020 were as follows: Amortized Unrealized Unrealized Fair Cost Gains Losses Value (dollars in thousands) September 30, 2021 U.S. government and agency securities $ 12,408 $ 1 $ (85 ) $ 12,324 Municipal securities 126,874 3,061 (1,383 ) 128,552 Mortgage-backed securities 132,242 4,923 (960 ) 136,205 Corporate bonds 45,000 239 (287 ) 44,952 Asset-backed securities 16,012 166 - 16,178 $ 332,536 $ 8,390 $ (2,715 ) $ 338,211 December 31, 2020 U.S. government and agency securities $ 14,745 $ — $ (152 ) $ 14,593 Municipal securities 149,203 4,736 (285 ) 153,654 Mortgage-backed securities 127,804 7,872 (298 ) 135,378 Corporate bonds 32,500 21 (10 ) 32,511 Asset-backed securities 16,664 55 (1 ) 16,718 $ 340,916 $ 12,684 $ (746 ) $ 352,854
Schedule of Amortized Cost and Fair Value of Securities Available for Sale by Contractual Maturity	The amortized cost and fair value of securities at September 30, 2021 and December 31, 2020, by contractual maturity, are shown below. Expected maturities will differ from contractual maturities because borrowers may have the right to call or prepay obligations with or without call or prepayment penalties. Amortized Fair Cost Value (dollars in thousands) September 30, 2021 Due in one year or less $ — $ — Due from one to five years — — Due from five to ten years 70,469 70,373 Due after ten years 113,813 115,455 Asset-backed securities 16,012 16,178 Mortgage-backed securities 132,242 136,205 $ 332,536 $ 338,211 December 31, 2020 Due in one year or less $ — $ — Due from one to five years — — Due from five to ten years 55,024 55,120 Due after ten years 141,424 145,638 Asset-backed securities 16,664 16,718 Mortgage-backed securities 127,804 135,378 $ 340,916 $ 352,854
Schedule of Fair Value and Gross Unrealized Losses of Entity's Investment	The following table shows the gross unrealized losses and fair value of the Company’s investments with unrealized losses that are not deemed to be other-than-temorarily impaired, aggregated by investment category and length of time that individual securities have been in a continuous unrealized loss position at September 30, 2021 and December 31, 2020: Less Than 12 Months 12 Months or Greater Total Fair Unrealized Fair Unrealized Fair Unrealized Value Losses Value Losses Value Losses (dollars in thousands) September 30, 2021 U.S. government and agency securities $ — $ — $ 10,378 $ (85 ) $ 10,378 $ (85 ) Municipal securities 67,126 (1,100 ) 6,500 (283 ) 73,626 (1,383 ) Mortgage-backed securities 33,244 (960 ) — — 33,244 (960 ) Corporate bonds 27,463 (287 ) — — 27,463 (287 ) Asset-backed securities — — — — — — $ 127,833 $ (2,347 ) $ 16,878 $ (368 ) $ 144,711 $ (2,715 ) December 31, 2020 U.S. government and agency securities $ 12,217 $ (134 ) $ 2,376 $ (18 ) $ 14,593 $ (152 ) Municipal securities 30,849 (285 ) — — 30,849 (285 ) Mortgage-backed securities 7,781 (298 ) — — 7,781 (298 ) Corporate bonds 7,990 (10 ) — — 7,990 (10 ) Asset-backed securities 3,817 (1 ) — — 3,817 (1 ) $ 62,654 $ (728 ) $ 2,376 $ (18 ) $ 65,030 $ (746 )

LOANS (Tables)

LOANS (Tables)	9 Months Ended
LOANS (Tables)	Sep. 30, 2021
Receivables [Abstract]
Components of Loans	The components of loans were as follows: September 30, December 31, 2021 2020 (dollars in thousands) Agricultural loans $ 631,833 $ 606,881 Commercial real estate loans 247,520 235,969 Commercial loans 86,813 115,087 Residential real estate loans 36,873 38,084 Installment and consumer other 1,919 264 Total gross loans 1,004,958 996,285 Allowance for loan losses (10,715 ) (14,808 ) Net loans $ 994,243 $ 981,477
Changes in Allowance for Loan Losses by Portfolio Segment	Changes in the allowance for loan losses by portfolio segment for the three and nine months ended September 30, 2021 and 2020 were as follows: For the Three Months Ended September 30, 2021 Beginning Balance Provision for Loan Losses Loans Charged Off Loan Recoveries Ending Balance (dollars in thousands) Agricultural loans $ 8,874 $ (588 ) $ — $ — $ 8,286 Commercial real estate loans 1,819 (105 ) (125 ) 8 1,597 Commercial loans 565 47 — — 612 Residential real estate loans 208 12 — — 220 Installment and consumer other — — — — — Total $ 11,466 $ (634 ) $ (125 ) $ 8 $ 10,715 For the Nine Months Ended September 30, 2021 Beginning Balance Provision for Loan Losses Loans Charged Off Loan Recoveries Ending Balance (dollars in thousands) Agricultural loans $ 10,859 $ (2,573 ) $ — $ — $ 8,286 Commercial real estate loans 3,139 (2,038 ) (125 ) 621 1,597 Commercial loans 805 (274 ) — 81 612 Residential real estate loans 5 215 — — 220 Installment and consumer other — — — — — Total $ 14,808 $ (4,670 ) $ (125 ) $ 702 $ 10,715 For the Three Months Ended September 30, 2020 Beginning Balance Provision for Loan Losses Loans Charged Off Loan Recoveries Ending Balance (dollars in thousands) Agricultural loans $ 12,670 $ (444 ) $ — $ — $ 12,226 Commercial real estate loans 3,859 491 — 1 4,351 Commercial loans 1,954 (47 ) — — 1,907 Residential real estate loans 85 3 — — 88 Installment and consumer other 1 (1 ) — — — Unallocated — 77 — — 77 Total $ 18,569 $ 79 $ — $ 1 $ 18,649 For the Nine Months Ended September 30, 2020 Beginning Balance Provision for Loan Losses Loans Charged Off Loan Recoveries Ending Balance (dollars in thousands) Agricultural loans $ 11,737 $ 466 $ — $ 23 $ 12,226 Commercial real estate loans 1,913 2,375 — 63 4,351 Commercial loans 1,599 451 (144 ) 1 1,907 Residential real estate loans 15 73 — — 88 Installment and consumer other 3 (3 ) — — — Unallocated — 77 — — 77 Total $ 15,267 $ 3,439 $ (144 ) $ 87 $ 18,649
Balances in Allowance for Loan Losses and Recorded Balance in Loans by Portfolio Segment and Based on Impairment Method	The following tables present the balances in the allowance for loan losses and the recorded balance in loans by portfolio segment and based on impairment method as of September 30, 2021 and December 31, 2020: September 30, 2021 Individually Evaluated for Impairment Collectively Evaluated for Impairment Total (dollars in thousands) Allowance for loan losses: Agricultural loans $ 1,728 $ 6,558 $ 8,286 Commercial real estate loans — 1,597 1,597 Commercial loans 129 483 612 Residential real estate loans — 220 220 Installment and consumer other — — — Total ending allowance for loan losses 1,857 8,858 10,715 Loans: Agricultural loans 36,829 595,004 631,833 Commercial real estate loans — 247,520 247,520 Commercial loans 2,230 84,583 86,813 Residential real estate loans — 36,873 36,873 Installment and consumer other — 1,919 1,919 Total loans 39,059 965,899 1,004,958 Net loans $ 37,202 $ 957,041 $ 994,243 December 31, 2020 Individually Evaluated for Impairment Collectively Evaluated for Impairment Total (dollars in thousands) Allowance for loan losses: Agricultural loans $ 3,504 $ 7,355 $ 10,859 Commercial real estate loans 672 2,467 3,139 Commercial loans 86 719 805 Residential real estate loans — 5 5 Installment and consumer other — — — Total ending allowance for loan losses 4,262 10,546 14,808 Loans: Agricultural loans 63,777 543,104 606,881 Commercial real estate loans 7,077 228,892 235,969 Commercial loans 2,818 112,269 115,087 Residential real estate loans 59 38,025 38,084 Installment and consumer other — 264 264 Total loans 73,731 922,554 996,285 Net loans $ 69,469 $ 912,008 $ 981,477
Schedule of Loans Individually Evaluated for Impairment	The following tables present loans individually evaluated for impairment by class of loans at September 30, 2021 and December 31, 2020: September 30, 2021 Unpaid Principal Balance Recorded Investment Allowance for Loan Losses Allocated (dollars in thousands) With no related allowance: Agricultural loans $ 7,237 $ 6,883 $ — Commercial real estate loans — — — Commercial loans 1,918 1,914 — Residential real estate loans — — — $ 9,155 $ 8,797 $ — With an allowance recorded: Agricultural loans $ 32,292 $ 29,946 $ 1,728 Commercial real estate loans — — — Commercial loans 347 316 129 Residential real estate loans — — — $ 32,639 $ 30,262 $ 1,857 Total $ 41,794 $ 39,059 $ 1,857 December 31, 2020 Unpaid Principal Balance Recorded Investment Allowance for Loan Losses Allocated (dollars in thousands) With no related allowance: Agricultural loans $ 20,245 $ 20,120 $ — Commercial real estate loans 288 288 — Commercial loans 2,504 2,481 — Residential real estate loans 61 59 — $ 23,098 $ 22,948 $ — With an allowance recorded: Agricultural loans $ 47,971 $ 43,657 $ 3,504 Commercial real estate loans 8,245 6,790 672 Commercial loans 357 336 86 Residential real estate loans — — — $ 56,573 $ 50,783 $ 4,262 Total $ 79,671 $ 73,731 $ 4,262
Schedule of Aging of Recorded Investment in Past Due Loans	The following table presents the aging of the recorded investment in past due loans at September 30, 2021 and December 31, 2020: 30-59 Days Past Due 60-89 Days Past Due 90+ Days Past Due Total Past Due Loans Not Past Due Total Loans (dollars in thousands) September 30, 2021 Agricultural loans $ 70 $ 92 $ 1,582 $ 1,744 $ 630,089 $ 631,833 Commercial real estate loans — — — — 247,520 247,520 Commercial loans — — 17 17 86,796 86,813 Residential real estate loans 26 — — 26 36,847 36,873 Installment and consumer other — — — — 1,919 1,919 Total $ 96 $ 92 $ 1,599 $ 1,787 $ 1,003,171 $ 1,004,958 December 31, 2020 Agricultural loans $ 47 $ — $ 5,041 $ 5,088 $ 601,793 $ 606,881 Commercial real estate loans 82 — 4,283 4,365 231,604 235,969 Commercial loans — — 96 96 114,991 115,087 Residential real estate loans 4 — — 4 38,080 38,084 Installment and consumer other — — — — 264 264 Total $ 133 $ — $ 9,420 $ 9,553 $ 986,732 $ 996,285
Recorded Investment in Nonaccrual Loans	The following table presents the recorded investment in nonaccrual loans by class of loan: September 30, December 31, 2021 2020 (dollars in thousands) Agricultural loans $ 27,576 $ 35,067 Commercial real estate loans — 6,093 Commercial loans 316 405 Residential real estate loans — 59 Total $ 27,892 $ 41,624
Average Recorded Investment and Interest Income Recognized on Impaired Loans by Portfolio Segment	The following tables present the average recorded investment and interest income recognized on impaired loans by portfolio segment for the three and nine months ended September 30, 2021 and 2020: As of and for the Three Months Ended September 30, 2021 Unpaid Principal Balance Recorded Investment Allowance for Loan Losses Allocated Average Recorded Investment Interest Income Recognized (dollars in thousands) Agricultural loans $ 39,529 $ 36,829 $ 1,728 $ 37,103 $ 669 Commercial real estate loans — — — 1,361 — Commercial loans 2,265 2,230 129 2,367 51 Residential real estate loans — — — — — Total $ 41,794 $ 39,059 $ 1,857 $ 40,831 $ 720 As of and for the Nine Months Ended September 30, 2021 Unpaid Principal Balance Recorded Investment Allowance for Loan Losses Allocated Average Recorded Investment Interest Income Recognized (dollars in thousands) Agricultural loans $ 39,529 $ 36,829 $ 1,728 $ 50,303 $ 1,698 Commercial real estate loans — — — 3,539 — Commercial loans 2,265 2,230 129 2,524 104 Residential real estate loans — — — 30 — Total $ 41,794 $ 39,059 $ 1,857 $ 56,396 $ 1,802 As of and for the Three Months Ended September 30, 2020 Unpaid Principal Balance Recorded Investment Allowance for Loan Losses Allocated Average Recorded Investment Interest Income Recognized (dollars in thousands) Agricultural loans $ 68,145 $ 64,384 $ 3,801 $ 61,640 $ 1,507 Commercial real estate loans 9,411 9,311 2,926 9,331 59 Commercial loans 3,027 2,930 1,207 2,906 4 Residential real estate loans 61 60 — 60 — Total $ 80,644 $ 76,685 $ 7,934 $ 73,937 $ 1,570 As of and for the Nine Months Ended September 30, 2020 Unpaid Principal Balance Recorded Investment Allowance for Loan Losses Allocated Average Recorded Investment Interest Income Recognized (dollars in thousands) Agricultural loans $ 68,145 $ 64,384 $ 3,801 $ 61,609 $ 3,877 Commercial real estate loans 9,411 9,311 2,926 6,497 199 Commercial loans 3,027 2,930 1,207 2,396 73 Residential real estate loans 61 60 — 61 1 Total $ 80,644 $ 76,685 $ 7,934 $ 70,563 $ 4,150
TDRs and Related Allowance for Loan Losses by Loan Class	The following table presents the TDRs and related allowance for loan losses by loan class at September 30, 2021 and December 31, 2020: Non-Accrual Restructured and Accruing Total Allowance for Loan Losses Allocated (dollars in thousands) September 30, 2021 Agricultural loans $ 23,094 $ 4,856 $ 27,950 $ 1,519 Commercial real estate loans — — — — Commercial loans 17 1,830 1,847 3 Total $ 23,111 $ 6,686 $ 29,797 $ 1,522 December 31, 2020 Agricultural loans $ 27,223 $ 15,690 $ 42,913 $ 3,494 Commercial real estate loans 1,810 984 2,794 315 Commercial loans 68 1,918 1,986 4 Total $ 29,101 $ 18,592 $ 47,693 $ 3,813 For the Three Months Ended September 30, 2021 September 30, 2020 Number of Loans Recorded Investment Number of Loans Recorded Investment (dollars in thousands) Troubled debt restructurings: Agricultural loans 8 $ 2,327 — $ — Total 8 $ 2,327 — $ — For the Nine Months Ended September 30, 2021 September 30, 2020 Number of Loans Recorded Investment Number of Loans Recorded Investment (dollars in thousands) Troubled debt restructurings: Agricultural loans 13 $ 3,913 8 $ 2,872 Total 13 $ 3,913 8 $ 2,872
Summary of Troubled Debt Restructurings Grouped by Type of Concession	The following table provides the troubled debt restructurings for the three and nine months ended September 30, 2021 and 2020 grouped by type of concession: For the Three Months Ended September 30, 2021 September 30, 2020 Number of Loans Recorded Investment Number of Loans Recorded Investment (dollars in thousands) Agricultural loans Combination of extension of term and interest rate concessions 8 $ 2,327 — $ — Total 8 $ 2,327 — $ — For the Nine Months Ended September 30, 2021 September 30, 2020 Number of Loans Recorded Investment Number of Loans Recorded Investment (dollars in thousands) Agricultural loans Payment concessions — $ — 1 $ 231 Term concessions — — 1 484 Extension of interest-only payments 5 1,586 2 75 Capitalized interest — — 1 153 Combination of payment concessions and interest rate concessions — — 3 1,929 Combination of extension of term and interest rate concessions 8 2,327 — — Total 13 $ 3,913 8 $ 2,872
Risk Category of Loans by Class of Loans	Based on the most recent analysis performed by management, the risk category of loans by class of loans was as follows as of September 30, 2021 and December 31, 2020: As of September 30, 2021 Sound/ Acceptable/ Satisfactory/ Low Satisfactory Watch Special Mention Substandard Performing Substandard Impaired Total Loans (dollars in thousands) Agricultural loans $ 484,545 $ 100,044 $ 6,927 $ 12,741 $ 27,576 $ 631,833 Commercial real estate loans 226,818 19,425 — 1,277 — 247,520 Commercial loans 78,840 4,956 538 2,163 316 86,813 Residential real estate loans 36,673 200 — — — 36,873 Installment and consumer other 1,919 — — — — 1,919 Total $ 828,795 $ 124,625 $ 7,465 $ 16,181 $ 27,892 $ 1,004,958 As of December 31, 2020 Sound/ Acceptable/ Satisfactory/ Low Satisfactory Watch Special Mention Substandard Performing Substandard Impaired Total Loans (dollars in thousands) Agricultural loans $ 374,595 $ 155,546 $ 1,854 $ 34,452 $ 40,434 $ 606,881 Commercial real estate loans 200,208 26,266 — 3,402 6,093 235,969 Commercial loans 103,488 8,022 647 2,566 364 115,087 Residential real estate loans 37,758 267 — — 59 38,084 Installment and consumer other 264 — — — — 264 Total $ 716,313 $ 190,101 $ 2,501 $ 40,420 $ 46,950 $ 996,285

LOAN SERVICING RIGHTS (Tables)

LOAN SERVICING RIGHTS (Tables)	9 Months Ended
LOAN SERVICING RIGHTS (Tables)	Sep. 30, 2021
Transfers And Servicing [Abstract]
Summary of Servicing Rights Capitalized along with the Aggregate Activity in Related Valuation Allowances	The following tables summarize servicing rights capitalized, along with the aggregate activity in related valuation allowances for periods indicated. For the Three Months Ended September 30, 2021 2020 (dollars in thousands) Balance, beginning of period $ 19,478 $ 16,486 Additions, net 1,631 1,268 Fair value changes: Decay due to increases in principal paydowns or runoff (1,083 ) (386 ) Due to changes in valuation inputs or assumptions (613 ) (165 ) Balance, end of period $ 19,413 $ 17,203 For the Nine Months Ended September 30, 2021 2020 (dollars in thousands) Balance, beginning of period $ 18,396 $ 15,921 Additions, net 4,993 2,814 Fair value changes: Decay due to increases in principal paydowns or runoff (2,213 ) (1,378 ) Due to changes in valuation inputs or assumptions (1,763 ) (154 ) Balance, end of period $ 19,413 $ 17,203

DEPOSITS (Tables)

DEPOSITS (Tables)	9 Months Ended
DEPOSITS (Tables)	Sep. 30, 2021
Deposits [Abstract]
Summary of Deposits	Deposits are summarized as follows at September 30, 2021 and December 31, 2020: September 30, December 31, 2021 2020 (dollars in thousands) Demand deposits $ 168,008 $ 163,202 NOW and interest checking 143,843 96,624 Savings 17,258 7,367 Money market accounts 415,813 344,250 Certificates of deposit 262,658 304,580 National time deposits 16,333 44,347 Brokered deposits 157,583 80,456 Total deposits $ 1,181,496 $ 1,040,826

ADVANCES FROM FHLB AND OTHER _2

ADVANCES FROM FHLB AND OTHER BORROWINGS (Tables)	9 Months Ended
ADVANCES FROM FHLB AND OTHER BORROWINGS (Tables)	Sep. 30, 2021
Debt Disclosure [Abstract]
Advances Outstanding from FHLB	The Bank had advances outstanding from the FHLB in the amount of $85.0 million and $129.0 million on September 30, 2021 and December 31, 2020, respectively. These advances, rates, and maturities were as follows: September 30, December 31, Maturity Rate 2021 2020 (dollars in thousands) Fixed rate, fixed term 01/04/2021 0.23 % $ — $ 29,000 Fixed rate, fixed term 04/12/2021 1.92 % — 8,000 Fixed rate, fixed term 05/03/2021 0.00 % — 4,000 Fixed rate, fixed term 06/15/2021 1.39 % — 5,000 Fixed rate, fixed term 08/16/2021 2.29 % — 3,000 Fixed rate, fixed term 12/30/2021 2.29 % 2,000 2,000 Fixed rate, fixed term 03/18/2022 1.03 % 15,000 15,000 Fixed rate, fixed term 03/25/2022 0.75 % 10,000 10,000 Fixed rate, fixed term 05/16/2022 0.00 % 5,000 — Fixed rate, fixed term 11/16/2022 0.38 % 20,000 20,000 Fixed rate, putable, 2 years no call 01/12/2023 2.03 % 8,000 8,000 Fixed rate, fixed term 03/23/2023 1.26 % 10,000 10,000 Fixed rate, fixed term 03/27/2023 0.82 % 15,000 15,000 $ 85,000 $ 129,000
Balances and Interest Rates on Other Borrowings	The following table sets forth information concerning balances and interest rates on other borrowings as of and for the periods indicated: September 30, December 31, 2021 2020 (dollars in thousands) Balance outstanding at end of period $ 12,844 $ 49,006 Average amount outstanding during the period 25,534 61,483 Maximum amount outstanding at any month-end 49,917 93,709 Weighted average interest rate during the period 0.44 % 0.42 % Weighted average interest rate at end of period 0.51 % 0.39 %

SUBORDINATED DEBENTURES (Tables

SUBORDINATED DEBENTURES (Tables)	9 Months Ended
SUBORDINATED DEBENTURES (Tables)	Sep. 30, 2021
Earnings Per Share [Abstract]
Summary of Carrying Values, Including Unamortized Issuance Costs of Subordinated Debt	The following is a summary of the carrying values, including unamortized issuance costs, of the Company’s subordinated debt as of the dates indicated: As of September 30, 2021 As of December 31, 2020 Balance Outstanding Interest Rate Interest Reset Date Call Date Maturity Date Balance Outstanding (dollars in thousands) Junior subordinated notes issued to County Bancorp Statutory Trust II (1)(2) $ 6,186 1.646 % 12/15/2021 N/A 09/15/2035 $ 6,186 Junior subordinated notes issued to County Bancorp Statutory Trust III (1)(3) 6,186 1.806 % 12/15/2021 N/A 06/15/2036 6,186 Junior subordinated notes issued to Fox River Valley Capital Trust I (4) 3,610 6.40 % 11/30/2023 N/A 05/30/2033 3,336 5.875% Fixed-to-Floating rate subordinated notes (5) 29,686 5.875 % 06/01/2023 06/01/2023 06/01/2028 29,545 7.00% Fixed-to-Floating rate subordinated notes (6) 21,930 7.00 % 06/30/2025 06/30/2025 06/30/2030 21,858 Total subordinated debentures $ 67,598 $ 67,111 (1) The Company formed wholly owned subsidiary business trusts County Bancorp Statutory Trust II (“Trust II”) and County Bancorp Statutory Trust III (“Trust III”) (together, the “Trusts”), which are both Delaware statutory trusts. The Company owns all of the outstanding common securities of Trust II and Trust III, which qualify as Tier 1 capital for regulatory purposes. The Trusts used the proceeds from the issuance of their capital securities to buy floating rate junior subordinated deferrable interest debentures (“debentures”) issued by the Company. These debentures are the Trusts’ only assets, and interest payments from these debentures finance the distributions paid on the capital securities. These debentures are unsecured, rank junior, and are subordinate in the right of payment to all senior debt of the Company. (2) The debentures issued to Trust II bear an interest rate of three-month LIBOR plus 1.53% through maturity. (3) The debentures issued to Trust III bear an interest rate of three-month LIBOR plus 1.69% through maturity. (4) In connection with the merger with Fox River Valley Bancorp, Inc., the Company acquired all of the common securities of Fox River Valley’s wholly-owned subsidiary, Fox River Valley Capital Trust I, a Delaware statutory trust (the “FRV Trust I”), which qualify as Tier 1 capital for regulatory purposes. The debentures of the Company owned by FRV Trust I carry an interest rate equal to 5-year LIBOR plus 3.40%, which resets every five years. (5) The notes bear interest at a fixed rate of 5.875% per year, from and including May 30, 2018 to, but excluding, June 1, 2023. From and including June 1, 2023 to, but excluding, the maturity date or early redemption date, the interest rate will reset quarterly at a variable rate equal to the then current 3-month LIBOR plus 2.88%. The notes qualify as Tier 2 capital of the Company. Debt issuance costs of $0.9 million are being amortized over the life of the notes. (6) The notes bear interest at a fixed rate of 7.00% per year, from and including June 30, 2020 to, but excluding, June 30, 2025. From and including June 30, 2025 to, but excluding, the maturity date or early redemption date, the interest rate will reset quarterly at a variable rate equal to the then current three-month term secured overnight financing rate (SOFR) plus 687.5 basis points. The notes qualify as Tier 2 capital of the Company. The Company incurred $0.6 million of costs related to the issuance of the notes. These costs have been capitalized and are being amortized over the life of the notes.

EQUITY INCENTIVE PLAN (Tables)

EQUITY INCENTIVE PLAN (Tables)	9 Months Ended
EQUITY INCENTIVE PLAN (Tables)	Sep. 30, 2021
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Activity in Outstanding Stock Options	Activity in outstanding stock options for the nine months ended September 30, 2021 were as follows: September 30, 2021 Number of Options Weighted-Average Exercise Price Aggregate Intrinsic Value (1) (dollars in thousands except option and per share data) Outstanding, beginning of year 249,667 $ 19.75 Granted 6,070 24.73 Exercised (51,101 ) 18.59 Forfeited/expired (9,177 ) 20.38 Outstanding, end of period 195,459 $ 3,105 Options exercisable at period-end 134,422 $ 2,144 Weighted-average fair value of options granted during the period (2) $ 8.03 (1) The aggregate intrinsic value of a stock option in the table above represents the total pre-tax intrinsic value (the amount by which the current market value of the underlying stock exceeds the exercise price of the option) that would have been received by the option holders had all option holders exercised their options on September 30, 2021. This amount changes based on changes in the market value of the Company’s stock. (2) The fair value (present value of the estimated future benefit to the option holder) of each option grant is estimated on the date of grant using the Black-Scholes option pricing model.
Activity in Restricted Stock Awards and Restricted Stock Units	Activity in restricted stock awards and restricted stock units for the nine months ended September 30, 2021 was as follows: September 30, 2021 Restricted Stock Awards Weighted Average Grant Price Outstanding, beginning of year 6,299 $ 24.80 Granted — — Vested (3,500 ) 22.90 Forfeited/expired (493 ) 27.15 Outstanding, end of period 2,306 $ 27.19 September 30, 2021 Restricted Stock Units Weighted Average Grant Price Outstanding, beginning of year 66,856 $ 19.38 Granted 42,437 22.87 Vested (17,849 ) 20.27 Forfeited/expired (3,332 ) 18.25 Outstanding, end of period 88,112 $ 20.92 Restricted shares vested not yet issued, end of period 9,779

REGULATORY MATTERS (Tables)

REGULATORY MATTERS (Tables)	9 Months Ended
REGULATORY MATTERS (Tables)	Sep. 30, 2021
Regulatory Capital Requirements [Abstract]
Summary of Actual Capital Amounts and Ratios of Company and Bank's	The Company and Bank’s actual capital amounts and ratios are presented in the following table: Actual Minimum For Capital Adequacy Purposes (including the capital conservation buffer): Minimum To Be Well Capitalized Under Prompt Corrective Action Provisions: Amount Ratio Amount Ratio Amount Ratio (dollars in thousands) September 30, 2021 Total Capital (to risk weighted assets): Consolidated $ 252,398 19.05 % $ 139,122 10.50 % Not applicable Bank 213,766 16.18 % 138,710 10.50 % $ 132,104 10.00 % Tier 1 Capital (to risk weighted assets): Consolidated 190,067 14.35 % $ 112,622 8.50 % Not applicable Bank 203,051 15.37 % 112,289 8.50 % 105,684 8.00 % Tier 1 Capital (to average assets): Consolidated 190,067 12.64 % 60,132 4.00 % Not applicable Bank 203,051 13.37 % 60,765 4.00 % 75,957 5.00 % Tier 1 Common Equity Ratio (to risk weighted assets): Consolidated 166,085 12.54 % $ 92,748 7.00 % Not applicable Bank 203,051 15.37 % 92,473 7.00 % 85,868 6.50 % December 31, 2020 Total Capital (to risk weighted assets): Consolidated $ 246,275 19.50 % $ 132,603 10.50 % Not applicable Bank 211,864 16.83 % 132,174 10.50 % $ 125,880 10.00 % Tier 1 Capital (to risk weighted assets): Consolidated 180,135 14.26 % 107,345 8.50 % Not applicable Bank 197,056 15.65 % 106,998 8.50 % 100,704 8.00 % Tier 1 Capital (to average assets): Consolidated 180,135 13.01 % 55,403 4.00 % Not applicable Bank 197,056 14.06 % 56,047 4.00 % 70,059 5.00 % Tier 1 Common Equity Ratio (to risk weighted assets): Consolidated 156,427 12.39 % 88,402 7.00 % Not applicable Bank 197,056 15.65 % 88,116 7.00 % 81,822 6.50 %

FAIR VALUE MEASUREMENTS (Tables

FAIR VALUE MEASUREMENTS (Tables)	9 Months Ended
FAIR VALUE MEASUREMENTS (Tables)	Sep. 30, 2021
Fair Value Disclosures [Abstract]
Assets and Liabilities Measured at Fair Value on Recurring Basis	Assets and liabilities measured at fair value on a recurring basis are summarized below: Level 1 Inputs Level 2 Inputs Level 3 Inputs Total Fair Value (dollars in thousands) September 30, 2021 Securities available for sale: U.S. government and agency securities $ — $ 12,324 $ — $ 12,324 Municipal securities — 128,552 — 128,552 Mortgage-backed securities — 136,205 — 136,205 Corporate bonds — 44,952 — 44,952 Asset-backed securities — 16,178 — 16,178 Loan servicing rights (1) — — 19,413 19,413 Total assets at fair value $ — $ 338,211 $ 19,413 $ 357,624 Derivative instruments, interest rate swaps — 1,234 — 1,234 Total liabilities at fair value $ — $ 1,234 $ — $ 1,234 December 31, 2020 Securities available for sale: U.S. government and agency securities $ — $ 14,593 $ — $ 14,593 Municipal securities — 153,654 — 153,654 Mortgage-backed securities — 135,378 — 135,378 Corporate bonds — 32,511 — 32,511 Asset-backed securities — 16,718 — 16,718 Loan servicing rights (1) — — 18,396 18,396 Total assets at fair value $ — $ 352,854 $ 18,396 $ 371,250 Derivative instruments, interest rate swaps — 1,914 — 1,914 Total liabilities at fair value $ — $ 1,914 $ — $ 1,914 (1) See Note 6 for quantitative information on the significant inputs and a rollforward of activity related to the loan servicing rights.
Financial Instruments Carried on Consolidated Balance Sheet for Which Nonrecurring Change in Fair Value Has Been Recorded	The following table presents the financial instruments carried on the consolidated balance sheet by caption and by level in the fair value hierarchy for which a nonrecurring change in fair value has been recorded: Level 1 Inputs Level 2 Inputs Level 3 Inputs (dollars in thousands) September 30, 2021 Impaired loans $ — $ — $ 28,405 Other real estate owned — — 914 Total assets at fair value $ — $ — $ 29,319 December 31, 2020 Impaired loans $ — $ — $ 46,521 Other real estate owned — — 1,077 Total assets at fair value $ — $ — $ 47,598
Significant Inputs Used in Fair Value Measurements for Level 3 Assets Measured on Nonrecurring Basis	The significant inputs used in the fair value measurements for Level 3 assets measured at fair value on a nonrecurring basis were as follows: September 30, 2021 Valuation Techniques Unobservable Inputs Range (Average) Impaired loans Evaluation of collateral Estimation of value NM* Other real estate owned Appraisal Appraisal adjustment 6%-8% (7%) December 31, 2020 Valuation Techniques Unobservable Inputs Range (Average) Impaired loans Evaluation of collateral Estimation of value NM* Other real estate owned Appraisal Appraisal adjustment 6%-9% (7%) Not Meaningful.
Estimated Fair Values and Related Carrying or Notional Amounts of Financial Instruments	The estimated fair values, and related carrying or notional amounts, of the Company’s financial instruments were as follows: September 30, December 31, 2021 2020 Carrying Amount Fair Value Carrying Amount Fair Value Input Level (dollars in thousands) Financial assets: Cash and cash equivalents $ 105,131 $ 105,131 $ 19,084 $ 19,084 1 Interest earning cash at other financial institutions 417 417 416 416 1 FHLB Stock 5,485 5,485 5,758 5,758 2 Securities available for sale 338,211 338,211 352,854 352,854 2 Loans, net of allowance for loan losses 994,243 1,005,973 981,477 991,342 3 Loans held for sale 11,139 11,139 35,976 35,976 3 Accrued interest receivable 4,898 4,898 3,240 3,240 2 Loan servicing rights 19,413 19,413 18,396 18,396 3 Financial liabilities: Deposits: Time 436,574 428,618 419,542 426,092 2 Other deposits 744,922 744,922 621,284 621,284 1 Other borrowings 12,844 12,844 49,006 49,006 3 Advances from FHLB 85,000 85,769 129,000 130,361 2 Subordinated debentures 67,598 66,293 67,111 67,111 3 Accrued interest payable 2,124 2,124 2,496 2,496 2 Derivative instruments, interest rate swaps 1,234 1,234 1,914 1,914 2

OTHER REAL ESTATE OWNED (Tables

OTHER REAL ESTATE OWNED (Tables)	9 Months Ended
OTHER REAL ESTATE OWNED (Tables)	Sep. 30, 2021
Real Estate Owned Disclosure Of Detailed Components [Abstract]
Schedule of Other Real Estate Owned	Changes in other real estate owned were as follows: For the Three Months Ended For the Nine Months Ended September 30, September 30, 2021 2020 2021 2020 (dollars in thousands) Balance, beginning of period $ 914 $ 2,629 $ 1,077 $ 5,521 Assets foreclosed — 768 360 767 Write-down of other real estate owned — — — (1,360 ) Net loss on sales of other real estate owned — (9 ) (17 ) (13 ) Proceeds from sale of other real estate owned — (324 ) (506 ) (1,851 ) Balance, end of period $ 914 $ 3,064 $ 914 $ 3,064
Expenses Applicable to Other Real Estate Owned Included in Non-Interest Expense	Expenses applicable to other real estate owned included in non-interest expense included the following: For the Three Months Ended For the Nine Months Ended September 30, September 30, 2021 2020 2021 2020 (dollars in thousands) Net loss on sales of other real estate owned $ — $ (9 ) $ (17 ) $ (13 ) Write-down of other real estate owned — — — (1,360 ) Operating income (expenses), net of rental income 2 (51 ) (69 ) (217 ) $ 2 $ (60 ) $ (86 ) $ (1,590 )

Basis of Presentation - Additio

Basis of Presentation - Additional Information (Detail) - USD ($) $ in Millions	Jun. 22, 2021	Sep. 30, 2021
CARES Act \| Payment Deferral Program
Basis Of Presentation [Line Items]
Recorded Investment		$ 0.2
Nicolet Bankshares, Inc.
Basis Of Presentation [Line Items]
Merger agreement date	Jun. 22, 2021
Nicolet’s Regulators
Basis Of Presentation [Line Items]
Merger approved date		Sep. 7, 2021
Nicolet’s Shareholders
Basis Of Presentation [Line Items]
Merger approved date		Oct. 5, 2021

Acquisition - Additional Inform

Acquisition - Additional Information (Detail) - $ / shares	Jun. 22, 2021	Sep. 30, 2021
Nicolet Bankshares, Inc.
Business Acquisition [Line Items]
Merger agreement date	Jun. 22, 2021
Nicolet Bankshares, Inc. \| Cash
Business Acquisition [Line Items]
Share price for each share holder	$ 37.18
Percentage of total consideration	20.00%
Nicolet Bankshares, Inc. \| Common Stock
Business Acquisition [Line Items]
Shares issued for each share holder	0.48
Percentage of total consideration	80.00%
Nicolet’s Regulators
Business Acquisition [Line Items]
Merger approved date		Sep. 7, 2021
Nicolet’s Shareholders
Business Acquisition [Line Items]
Merger approved date		Oct. 5, 2021

Earnings Per Share - Schedule o

Earnings Per Share - Schedule of Basic and Diluted Earnings Per Share (Detail) - USD ($) $ in Thousands	3 Months Ended							9 Months Ended
	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Sep. 30, 2020		Jun. 30, 2020	Mar. 31, 2020	Sep. 30, 2021	Sep. 30, 2020
Earnings Per Share [Abstract]
Net income (loss)	$ 4,108	$ 6,743	$ 3,928	$ 3,416	[1]	$ 2,733	$ (5,188)	$ 14,779	$ 961
Less: preferred stock dividends	80			80	[1]			239	287
NET INCOME ATTRIBUTABLE TO COMMON SHAREHOLDERS	$ 4,028			$ 3,336	[1]			$ 14,540	$ 674
Weighted average number of common shares issued	7,260,493			7,202,000				7,240,770	7,194,642
Less: weighted average treasury shares	1,223,728			882,153				1,161,555	720,654
Plus: weighted average of participating restricted stock units	97,891			66,492				86,723	57,053
Weighted average number of common shares and participating securities outstanding	6,134,656			6,386,339				6,165,938	6,531,041
Effect of dilutive options	81,216			20,915				55,040	32,833
Weighted average number of common shares outstanding used to calculate diluted earnings per common share	6,215,872			6,407,254				6,220,978	6,563,874
Weighted average of anti-dilutive options				137,740				31,442	85,272

[1]	Amounts reclassed to current classifications from original presentation

Securities Available-for-Sale -

Securities Available-for-Sale - Schedule of Amortized Cost and Fair Value of Available-for-Sale of Securities (Detail) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Schedule Of Available For Sale Securities [Line Items]
Amortized Cost	$ 332,536	$ 340,916
Unrealized Gains	8,390	12,684
Unrealized Losses	(2,715)	(746)
Fair Value	338,211	352,854
Corporate Bonds
Schedule Of Available For Sale Securities [Line Items]
Amortized Cost	45,000	32,500
Unrealized Gains	239	21
Unrealized Losses	(287)	(10)
Fair Value	44,952	32,511
U.S. Government and Agency Securities
Schedule Of Available For Sale Securities [Line Items]
Amortized Cost	12,408	14,745
Unrealized Gains	1
Unrealized Losses	(85)	(152)
Fair Value	12,324	14,593
Municipal Securities
Schedule Of Available For Sale Securities [Line Items]
Amortized Cost	126,874	149,203
Unrealized Gains	3,061	4,736
Unrealized Losses	(1,383)	(285)
Fair Value	128,552	153,654
Mortgage-backed Securities
Schedule Of Available For Sale Securities [Line Items]
Amortized Cost	132,242	127,804
Unrealized Gains	4,923	7,872
Unrealized Losses	(960)	(298)
Fair Value	136,205	135,378
Asset-backed Securities
Schedule Of Available For Sale Securities [Line Items]
Amortized Cost	16,012	16,664
Unrealized Gains	166	55
Unrealized Losses		(1)
Fair Value	$ 16,178	$ 16,718

Securities Available-for-Sale_2

Securities Available-for-Sale - Schedule of Amortized Cost and Fair Value of Securities Available for Sale by Contractual Maturity (Detail) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Available For Sale Securities [Line Items]
Due from five to ten years, Amortized Cost	$ 70,469	$ 55,024
Due after ten years, Amortized Cost	113,813	141,424
Amortized Cost	332,536	340,916
Due from five to ten years, Fair Value	70,373	55,120
Due after ten years, Fair Value	115,455	145,638
Fair Value	338,211	352,854
Asset-backed Securities
Available For Sale Securities [Line Items]
Due after ten years, Amortized Cost		16,664
Debt securities, Amortized Cost	16,012
Amortized Cost	16,012	16,664
Debt securities, Fair Value	16,178	16,718
Fair Value	16,178	16,718
Mortgage-backed Securities
Available For Sale Securities [Line Items]
Debt securities, Amortized Cost	132,242	127,804
Amortized Cost	132,242	127,804
Debt securities, Fair Value	136,205	135,378
Fair Value	$ 136,205	$ 135,378

Securities Available-for-Sale_3

Securities Available-for-Sale - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020
Schedule Of Available For Sale Securities [Line Items]
Proceeds from sales of securities available for sale	$ 33,900	$ 7,700	$ 33,852	$ 35,466
Gross realized loss on available for sale securities	1,500		1,500
Gross realized gain on available for sale securities		$ 100		$ 700
FHLB Stock, at cost	5,485		5,485		$ 5,758
Reported Value Measurement
Schedule Of Available For Sale Securities [Line Items]
FHLB Stock, at cost	5,500		5,500		5,800
Reported Value Measurement \| Municipal Customer Deposits
Schedule Of Available For Sale Securities [Line Items]
Available-for-sale Securities Pledged as Collateral	$ 31,200		$ 31,200		$ 23,000

Securities Available-for-Sale_4

Securities Available-for-Sale - Schedule of Fair Value and Gross Unrealized Losses of Entity's Investments (Detail) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Schedule Of Available For Sale Securities [Line Items]
Investments with unrealized losses less than 12 months, fair value	$ 127,833	$ 62,654
Investments with unrealized losses less than 12 months, unrealized losses	(2,347)	(728)
Investments with unrealized losses 12 months or greater, fair value	16,878	2,376
Investments with unrealized losses 12 months or greater, unrealized losses	(368)	(18)
Investments with unrealized losses, fair value	144,711	65,030
Investments with unrealized losses, unrealized losses	(2,715)	(746)
Corporate Bonds
Schedule Of Available For Sale Securities [Line Items]
Investments with unrealized losses less than 12 months, fair value	27,463	7,990
Investments with unrealized losses less than 12 months, unrealized losses	(287)	(10)
Investments with unrealized losses, fair value	27,463	7,990
Investments with unrealized losses, unrealized losses	(287)	(10)
U.S. Government and Agency Securities
Schedule Of Available For Sale Securities [Line Items]
Investments with unrealized losses less than 12 months, fair value		12,217
Investments with unrealized losses less than 12 months, unrealized losses		(134)
Investments with unrealized losses 12 months or greater, fair value	10,378	2,376
Investments with unrealized losses 12 months or greater, unrealized losses	(85)	(18)
Investments with unrealized losses, fair value	10,378	14,593
Investments with unrealized losses, unrealized losses	(85)	(152)
Municipal Securities
Schedule Of Available For Sale Securities [Line Items]
Investments with unrealized losses less than 12 months, fair value	67,126	30,849
Investments with unrealized losses less than 12 months, unrealized losses	(1,100)	(285)
Investments with unrealized losses 12 months or greater, fair value	6,500
Investments with unrealized losses 12 months or greater, unrealized losses	(283)
Investments with unrealized losses, fair value	73,626	30,849
Investments with unrealized losses, unrealized losses	(1,383)	(285)
Mortgage-backed Securities
Schedule Of Available For Sale Securities [Line Items]
Investments with unrealized losses less than 12 months, fair value	33,244	7,781
Investments with unrealized losses less than 12 months, unrealized losses	(960)	(298)
Investments with unrealized losses, fair value	33,244	7,781
Investments with unrealized losses, unrealized losses	$ (960)	(298)
Asset-backed Securities
Schedule Of Available For Sale Securities [Line Items]
Investments with unrealized losses less than 12 months, fair value		3,817
Investments with unrealized losses less than 12 months, unrealized losses		(1)
Investments with unrealized losses, fair value		3,817
Investments with unrealized losses, unrealized losses		$ (1)

Loans - Components of Loans (De

Loans - Components of Loans (Detail) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Accounts Notes And Loans Receivable [Line Items]
Total gross loans	$ 1,004,958	$ 996,285
Allowance for loan losses	(10,715)	(14,808)
Net loans	994,243	981,477
Agricultural Loans
Accounts Notes And Loans Receivable [Line Items]
Total gross loans	631,833	606,881
Commercial Real Estate Loans
Accounts Notes And Loans Receivable [Line Items]
Total gross loans	247,520	235,969
Commercial Loans
Accounts Notes And Loans Receivable [Line Items]
Total gross loans	86,813	115,087
Residential Real Estate Loans
Accounts Notes And Loans Receivable [Line Items]
Total gross loans	36,873	38,084
Installment and Consumer Other
Accounts Notes And Loans Receivable [Line Items]
Total gross loans	$ 1,919	$ 264

Loans - Additional Information

Loans - Additional Information (Detail) - USD ($)	3 Months Ended		6 Months Ended	9 Months Ended		12 Months Ended
Loans - Additional Information (Detail) - USD ($)	Sep. 30, 2021	Sep. 30, 2020	Jun. 30, 2021	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020
Accounts Notes And Loans Receivable [Line Items]
Net unamortized deferred costs	$ 700,000			$ 700,000		$ 300,000
Impaired loans on nonaccrual and restructured loans that are past due and still accruing				90 days
Interest income recognized for nonaccrual loans	500,000	$ 1,700,000		$ 1,300,000	$ 4,500,000
Specific reserve to customers whose loan terms have been modified in TDR	1,500,000			1,500,000		3,800,000
Additional lending commitments to customers with outstanding loans that are classified as TDRs	0			0		0
Minimum exposure for annual internal credit review	$ 300,000			$ 300,000
Financing receivable on nonaccrual loans past due period description				prior to 90 days past due
CARES Act
Accounts Notes And Loans Receivable [Line Items]
Balance of loans modified			$ 200,000			$ 16,800,000

Loans - Changes in Allowance fo

Loans - Changes in Allowance for Loan Losses by Portfolio Segment (Detail) - USD ($) $ in Thousands	3 Months Ended			9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020		Sep. 30, 2021	Sep. 30, 2020
Accounts Notes And Loans Receivable [Line Items]
Beginning Balance	$ 11,466	$ 18,569		$ 14,808	$ 15,267
Provision for (recovery of) loan losses	(634)	79	[1]	(4,670)	3,439
Loans Charged Off	(125)			(125)	(144)
Loan Recoveries	8	1		702	87
Ending Balance	10,715	18,649		10,715	18,649
Agricultural Loans
Accounts Notes And Loans Receivable [Line Items]
Beginning Balance	8,874	12,670		10,859	11,737
Provision for (recovery of) loan losses	(588)	(444)		(2,573)	466
Loan Recoveries					23
Ending Balance	8,286	12,226		8,286	12,226
Commercial Real Estate Loans
Accounts Notes And Loans Receivable [Line Items]
Beginning Balance	1,819	3,859		3,139	1,913
Provision for (recovery of) loan losses	(105)	491		(2,038)	2,375
Loans Charged Off	(125)			(125)
Loan Recoveries	8	1		621	63
Ending Balance	1,597	4,351		1,597	4,351
Commercial Loans
Accounts Notes And Loans Receivable [Line Items]
Beginning Balance	565	1,954		805	1,599
Provision for (recovery of) loan losses	47	(47)		(274)	451
Loans Charged Off					(144)
Loan Recoveries				81	1
Ending Balance	612	1,907		612	1,907
Residential Real Estate Loans
Accounts Notes And Loans Receivable [Line Items]
Beginning Balance	208	85		5	15
Provision for (recovery of) loan losses	12	3		215	73
Ending Balance	$ 220	88		$ 220	88
Installment and Consumer Other
Accounts Notes And Loans Receivable [Line Items]
Beginning Balance		1			3
Provision for (recovery of) loan losses		(1)			(3)
Unallocated
Accounts Notes And Loans Receivable [Line Items]
Provision for (recovery of) loan losses		77			77
Ending Balance		$ 77			$ 77

[1]	Amounts reclassed to current classifications from original presentation

Loans - Balances in Allowance f

Loans - Balances in Allowance for Loan Losses and Recorded Balance in Loans by Portfolio Segment and Based on Impairment Method (Detail) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Financing Receivable Allowance For Credit Losses [Line Items]
Loans individually evaluated for impairment	$ 37,202	$ 69,469
Loans collectively evaluated for impairment	957,041	912,008
Loans, net	994,243	981,477
Allowance for loan losses:
Allowance for loan losses individually evaluated for impairment	1,857	4,262
Allowance for loan losses collectively evaluated for impairment	8,858	10,546
Total	10,715	14,808
Loans individually evaluated for impairment	39,059	73,731
Loans collectively evaluated for impairment	965,899	922,554
Total Loans	1,004,958	996,285
Agricultural Loans
Allowance for loan losses:
Allowance for loan losses individually evaluated for impairment	1,728	3,504
Allowance for loan losses collectively evaluated for impairment	6,558	7,355
Total	8,286	10,859
Loans individually evaluated for impairment	36,829	63,777
Loans collectively evaluated for impairment	595,004	543,104
Total Loans	631,833	606,881
Commercial Real Estate Loans
Allowance for loan losses:
Allowance for loan losses individually evaluated for impairment		672
Allowance for loan losses collectively evaluated for impairment	1,597	2,467
Total	1,597	3,139
Loans individually evaluated for impairment		7,077
Loans collectively evaluated for impairment	247,520	228,892
Total Loans	247,520	235,969
Commercial Loans
Allowance for loan losses:
Allowance for loan losses individually evaluated for impairment	129	86
Allowance for loan losses collectively evaluated for impairment	483	719
Total	612	805
Loans individually evaluated for impairment	2,230	2,818
Loans collectively evaluated for impairment	84,583	112,269
Total Loans	86,813	115,087
Residential Real Estate Loans
Allowance for loan losses:
Allowance for loan losses collectively evaluated for impairment	220	5
Total	220	5
Loans individually evaluated for impairment		59
Loans collectively evaluated for impairment	36,873	38,025
Total Loans	36,873	38,084
Installment and Consumer Other
Allowance for loan losses:
Loans collectively evaluated for impairment	1,919	264
Total Loans	$ 1,919	$ 264

Loans - Impairment by Class of

Loans - Impairment by Class of Loans (Detail) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020	Sep. 30, 2020
Loans Receivable Evaluated For Impairment [Line Items]
Impaired Loans with No Related Allowance Recorded, unpaid principal balance	$ 9,155	$ 23,098
Impaired Loans with No Related Allowance Recorded, recorded investment	8,797	22,948
Impaired Loans with No Related Allowance Recorded, allowance for loan losses allocated	0	0
Impaired Loans with an Allowance Recorded, unpaid principal balance	32,639	56,573
Impaired Loans with an Allowance Recorded, recorded investment	30,262	50,783
Impaired Loans with an Allowance Recorded, allowance for loan losses allocated	1,857	4,262
Unpaid principal balance	41,794	79,671	$ 80,644
Recorded investment	39,059	73,731	76,685
Allowance for loan losses allocated	1,857	4,262	$ 7,934
Agricultural Loans
Loans Receivable Evaluated For Impairment [Line Items]
Impaired Loans with No Related Allowance Recorded, unpaid principal balance	7,237	20,245
Impaired Loans with No Related Allowance Recorded, recorded investment	6,883	20,120
Impaired Loans with No Related Allowance Recorded, allowance for loan losses allocated	0	0
Impaired Loans with an Allowance Recorded, unpaid principal balance	32,292	47,971
Impaired Loans with an Allowance Recorded, recorded investment	29,946	43,657
Impaired Loans with an Allowance Recorded, allowance for loan losses allocated	1,728	3,504
Commercial Real Estate Loans
Loans Receivable Evaluated For Impairment [Line Items]
Impaired Loans with No Related Allowance Recorded, unpaid principal balance	0	288
Impaired Loans with No Related Allowance Recorded, recorded investment	0	288
Impaired Loans with No Related Allowance Recorded, allowance for loan losses allocated	0	0
Impaired Loans with an Allowance Recorded, unpaid principal balance		8,245
Impaired Loans with an Allowance Recorded, recorded investment		6,790
Impaired Loans with an Allowance Recorded, allowance for loan losses allocated		672
Commercial Loans
Loans Receivable Evaluated For Impairment [Line Items]
Impaired Loans with No Related Allowance Recorded, unpaid principal balance	1,918	2,504
Impaired Loans with No Related Allowance Recorded, recorded investment	1,914	2,481
Impaired Loans with No Related Allowance Recorded, allowance for loan losses allocated	0	0
Impaired Loans with an Allowance Recorded, unpaid principal balance	347	357
Impaired Loans with an Allowance Recorded, recorded investment	316	336
Impaired Loans with an Allowance Recorded, allowance for loan losses allocated	129	86
Residential Real Estate Loans
Loans Receivable Evaluated For Impairment [Line Items]
Impaired Loans with No Related Allowance Recorded, unpaid principal balance	0	61
Impaired Loans with No Related Allowance Recorded, recorded investment	0	59
Impaired Loans with No Related Allowance Recorded, allowance for loan losses allocated	0	0
Impaired Loans with an Allowance Recorded, unpaid principal balance	0	0
Impaired Loans with an Allowance Recorded, recorded investment	0	0
Impaired Loans with an Allowance Recorded, allowance for loan losses allocated	$ 0	$ 0

Loans - Schedule of Aging of Re

Loans - Schedule of Aging of Recorded Investment in Past Due Loans (Detail) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Financing Receivable Recorded Investment Past Due [Line Items]
Total Loans	$ 1,004,958	$ 996,285
Financing Receivables 30 To 59 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Total Loans	96	133
Financing Receivables 60 To 89 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Total Loans	92
Financing Receivables Equal To Greater Than 90 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Total Loans	1,599	9,420
Financing Receivables Total Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Total Loans	1,787	9,553
Loans Not Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Total Loans	1,003,171	986,732
Agricultural Loans
Financing Receivable Recorded Investment Past Due [Line Items]
Total Loans	631,833	606,881
Agricultural Loans \| Financing Receivables 30 To 59 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Total Loans	70	47
Agricultural Loans \| Financing Receivables 60 To 89 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Total Loans	92
Agricultural Loans \| Financing Receivables Equal To Greater Than 90 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Total Loans	1,582	5,041
Agricultural Loans \| Financing Receivables Total Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Total Loans	1,744	5,088
Agricultural Loans \| Loans Not Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Total Loans	630,089	601,793
Commercial Real Estate Loans
Financing Receivable Recorded Investment Past Due [Line Items]
Total Loans	247,520	235,969
Commercial Real Estate Loans \| Financing Receivables 30 To 59 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Total Loans		82
Commercial Real Estate Loans \| Financing Receivables Equal To Greater Than 90 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Total Loans		4,283
Commercial Real Estate Loans \| Financing Receivables Total Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Total Loans		4,365
Commercial Real Estate Loans \| Loans Not Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Total Loans	247,520	231,604
Commercial Loans
Financing Receivable Recorded Investment Past Due [Line Items]
Total Loans	86,813	115,087
Commercial Loans \| Financing Receivables Equal To Greater Than 90 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Total Loans	17	96
Commercial Loans \| Financing Receivables Total Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Total Loans	17	96
Commercial Loans \| Loans Not Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Total Loans	86,796	114,991
Residential Real Estate Loans
Financing Receivable Recorded Investment Past Due [Line Items]
Total Loans	36,873	38,084
Residential Real Estate Loans \| Financing Receivables 30 To 59 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Total Loans	26	4
Residential Real Estate Loans \| Financing Receivables Total Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Total Loans	26	4
Residential Real Estate Loans \| Loans Not Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Total Loans	36,847	38,080
Installment and Consumer Other
Financing Receivable Recorded Investment Past Due [Line Items]
Total Loans	1,919	264
Installment and Consumer Other \| Loans Not Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Total Loans	$ 1,919	$ 264

Loans - Recorded Investment in

Loans - Recorded Investment in Nonaccrual Loans (Detail) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Financing Receivable Recorded Investment Past Due [Line Items]
Recorded investment in nonaccrual and loans past due 90 days or more	$ 27,892	$ 41,624
Agricultural Loans
Financing Receivable Recorded Investment Past Due [Line Items]
Recorded investment in nonaccrual and loans past due 90 days or more	27,576	35,067
Commercial Real Estate Loans
Financing Receivable Recorded Investment Past Due [Line Items]
Recorded investment in nonaccrual and loans past due 90 days or more		6,093
Commercial Loans
Financing Receivable Recorded Investment Past Due [Line Items]
Recorded investment in nonaccrual and loans past due 90 days or more	$ 316	405
Residential Real Estate Loans
Financing Receivable Recorded Investment Past Due [Line Items]
Recorded investment in nonaccrual and loans past due 90 days or more		$ 59

Loans - Average Recorded Invest

Loans - Average Recorded Investment and Interest Income Recognized on Impaired Loans by Portfolio Segment (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020
Financing Receivable Impaired [Line Items]
Unpaid Principal Balance	$ 41,794	$ 80,644	$ 41,794	$ 80,644	$ 79,671
Recorded Investment	39,059	76,685	39,059	76,685	73,731
Allowance for Loan Losses Allocated	1,857	7,934	1,857	7,934	$ 4,262
Average Recorded Investment	40,831	73,937	56,396	70,563
Interest Income Recognized	720	1,570	1,802	4,150
Agricultural Loans
Financing Receivable Impaired [Line Items]
Unpaid Principal Balance	39,529	68,145	39,529	68,145
Recorded Investment	36,829	64,384	36,829	64,384
Allowance for Loan Losses Allocated	1,728	3,801	1,728	3,801
Average Recorded Investment	37,103	61,640	50,303	61,609
Interest Income Recognized	669	1,507	1,698	3,877
Commercial Real Estate Loans
Financing Receivable Impaired [Line Items]
Unpaid Principal Balance		9,411		9,411
Recorded Investment		9,311		9,311
Allowance for Loan Losses Allocated		2,926		2,926
Average Recorded Investment	1,361	9,331	3,539	6,497
Interest Income Recognized		59		199
Commercial Loans
Financing Receivable Impaired [Line Items]
Unpaid Principal Balance	2,265	3,027	2,265	3,027
Recorded Investment	2,230	2,930	2,230	2,930
Allowance for Loan Losses Allocated	129	1,207	129	1,207
Average Recorded Investment	2,367	2,906	2,524	2,396
Interest Income Recognized	$ 51	4	104	73
Residential Real Estate Loans
Financing Receivable Impaired [Line Items]
Unpaid Principal Balance		61		61
Recorded Investment		60		60
Average Recorded Investment		$ 60	$ 30	61
Interest Income Recognized				$ 1

Loans - TDRs and Related Allowa

Loans - TDRs and Related Allowance for Loan Losses by Loan Class (Detail) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Financing Receivable Allowance For Credit Losses [Line Items]
Non-Accrual	$ 27,892	$ 41,624
TDR Loans
Financing Receivable Allowance For Credit Losses [Line Items]
Non-Accrual	23,111	29,101
Restructured and Accruing	6,686	18,592
Total	29,797	47,693
Allowance for Loan Losses Allocated	1,522	3,813
Agricultural Loans \| TDR Loans
Financing Receivable Allowance For Credit Losses [Line Items]
Non-Accrual	23,094	27,223
Restructured and Accruing	4,856	15,690
Total	27,950	42,913
Allowance for Loan Losses Allocated	1,519	3,494
Commercial Real Estate Loans \| TDR Loans
Financing Receivable Allowance For Credit Losses [Line Items]
Non-Accrual		1,810
Restructured and Accruing		984
Total		2,794
Allowance for Loan Losses Allocated		315
Commercial Loans \| TDR Loans
Financing Receivable Allowance For Credit Losses [Line Items]
Non-Accrual	17	68
Restructured and Accruing	1,830	1,918
Total	1,847	1,986
Allowance for Loan Losses Allocated	$ 3	$ 4

Loans - Number of Loans Modifie

Loans - Number of Loans Modified in Troubled Debt Restructuring by Class (Detail) $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 30, 2021USD ($)Loan	Sep. 30, 2021USD ($)Loan	Sep. 30, 2020USD ($)Loan
Accounts Notes And Loans Receivable [Line Items]
Number of Loans \| Loan	8	13	8
Recorded Investment \| $	$ 2,327	$ 3,913	$ 2,872
Agricultural Loans
Accounts Notes And Loans Receivable [Line Items]
Number of Loans \| Loan	8	13	8
Recorded Investment \| $	$ 2,327	$ 3,913	$ 2,872

Loans - Summary of Troubled Deb

Loans - Summary of Troubled Debt Restructurings Grouped by Type of Concession (Detail) $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 30, 2021USD ($)Loan	Sep. 30, 2021USD ($)Loan	Sep. 30, 2020USD ($)Loan
Financing Receivable Allowance For Credit Losses [Line Items]
Number of Loans \| Loan	8	13	8
Recorded Investment \| $	$ 2,327	$ 3,913	$ 2,872
Agricultural Loans
Financing Receivable Allowance For Credit Losses [Line Items]
Number of Loans \| Loan	8	13	8
Recorded Investment \| $	$ 2,327	$ 3,913	$ 2,872
Agricultural Loans \| Payment Concessions
Financing Receivable Allowance For Credit Losses [Line Items]
Number of Loans \| Loan			1
Recorded Investment \| $			$ 231
Agricultural Loans \| Term concessions
Financing Receivable Allowance For Credit Losses [Line Items]
Number of Loans \| Loan			1
Recorded Investment \| $			$ 484
Agricultural Loans \| Extension of Interest-Only Payments
Financing Receivable Allowance For Credit Losses [Line Items]
Number of Loans \| Loan		5	2
Recorded Investment \| $		$ 1,586	$ 75
Agricultural Loans \| Combination of Extension of Term and Interest Rate Concessions
Financing Receivable Allowance For Credit Losses [Line Items]
Number of Loans \| Loan	8	8
Recorded Investment \| $	$ 2,327	$ 2,327
Agricultural Loans \| Capitalized Interest
Financing Receivable Allowance For Credit Losses [Line Items]
Number of Loans \| Loan			1
Recorded Investment \| $			$ 153
Agricultural Loans \| Combination Of Payment Concessions And Interest Rate Concessions
Financing Receivable Allowance For Credit Losses [Line Items]
Number of Loans \| Loan			3
Recorded Investment \| $			$ 1,929

Loans - Risk Category of Loans

Loans - Risk Category of Loans by Class of Loans (Detail) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Long Term Debt [Line Items]
Total gross loans	$ 1,004,958	$ 996,285
Agricultural Loans
Long Term Debt [Line Items]
Total gross loans	631,833	606,881
Commercial Real Estate Loans
Long Term Debt [Line Items]
Total gross loans	247,520	235,969
Commercial Loans
Long Term Debt [Line Items]
Total gross loans	86,813	115,087
Residential Real Estate Loans
Long Term Debt [Line Items]
Total gross loans	36,873	38,084
Installment and Consumer Other
Long Term Debt [Line Items]
Total gross loans	1,919	264
Sound/ Acceptable/ Satisfactory/ Low Satisfactory
Long Term Debt [Line Items]
Total gross loans	828,795	716,313
Sound/ Acceptable/ Satisfactory/ Low Satisfactory \| Agricultural Loans
Long Term Debt [Line Items]
Total gross loans	484,545	374,595
Sound/ Acceptable/ Satisfactory/ Low Satisfactory \| Commercial Real Estate Loans
Long Term Debt [Line Items]
Total gross loans	226,818	200,208
Sound/ Acceptable/ Satisfactory/ Low Satisfactory \| Commercial Loans
Long Term Debt [Line Items]
Total gross loans	78,840	103,488
Sound/ Acceptable/ Satisfactory/ Low Satisfactory \| Residential Real Estate Loans
Long Term Debt [Line Items]
Total gross loans	36,673	37,758
Sound/ Acceptable/ Satisfactory/ Low Satisfactory \| Installment and Consumer Other
Long Term Debt [Line Items]
Total gross loans	1,919	264
Watch
Long Term Debt [Line Items]
Total gross loans	124,625	190,101
Watch \| Agricultural Loans
Long Term Debt [Line Items]
Total gross loans	100,044	155,546
Watch \| Commercial Real Estate Loans
Long Term Debt [Line Items]
Total gross loans	19,425	26,266
Watch \| Commercial Loans
Long Term Debt [Line Items]
Total gross loans	4,956	8,022
Watch \| Residential Real Estate Loans
Long Term Debt [Line Items]
Total gross loans	200	267
Special Mention
Long Term Debt [Line Items]
Total gross loans	7,465	2,501
Special Mention \| Agricultural Loans
Long Term Debt [Line Items]
Total gross loans	6,927	1,854
Special Mention \| Commercial Loans
Long Term Debt [Line Items]
Total gross loans	538	647
Substandard Performing
Long Term Debt [Line Items]
Total gross loans	16,181	40,420
Substandard Performing \| Agricultural Loans
Long Term Debt [Line Items]
Total gross loans	12,741	34,452
Substandard Performing \| Commercial Real Estate Loans
Long Term Debt [Line Items]
Total gross loans	1,277	3,402
Substandard Performing \| Commercial Loans
Long Term Debt [Line Items]
Total gross loans	2,163	2,566
Substandard Impaired
Long Term Debt [Line Items]
Total gross loans	27,892	46,950
Substandard Impaired \| Agricultural Loans
Long Term Debt [Line Items]
Total gross loans	27,576	40,434
Substandard Impaired \| Commercial Real Estate Loans
Long Term Debt [Line Items]
Total gross loans		6,093
Substandard Impaired \| Commercial Loans
Long Term Debt [Line Items]
Total gross loans	$ 316	364
Substandard Impaired \| Residential Real Estate Loans
Long Term Debt [Line Items]
Total gross loans		$ 59

Loan Servicing Rights - Additio

Loan Servicing Rights - Additional Information (Detail) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2021	Dec. 31, 2020	Jun. 30, 2021	Sep. 30, 2020	Jun. 30, 2020	Dec. 31, 2019
Servicing Assets at Fair Value [Line Items]
Unpaid principal balance of loan	$ 839,400	$ 812,600
Loan servicing rights, fair value	$ 19,413	$ 18,396	$ 19,478	$ 17,203	$ 16,486	$ 15,921
Servicing assets and servicing liabilities at fair value, assumptions used to estimate fair value, discount rate	15.13%	14.30%
Weighted Average
Servicing Assets at Fair Value [Line Items]
Servicing assets and servicing liabilities at fair value, assumptions used to estimate fair value, Prepayment speed	17.24%	16.59%
Minimum
Servicing Assets at Fair Value [Line Items]
Servicing assets and servicing liabilities at fair value, assumptions used to estimate fair value, Prepayment speed	16.71%	16.02%
Maximum
Servicing Assets at Fair Value [Line Items]
Servicing assets and servicing liabilities at fair value, assumptions used to estimate fair value, Prepayment speed	24.47%	24.72%
Level 3 Inputs
Servicing Assets at Fair Value [Line Items]
Loan servicing rights, fair value	$ 19,400	$ 18,400

Loan Servicing Rights - Summary

Loan Servicing Rights - Summary of Servicing Rights Capitalized along with the Aggregate Activity in Related Valuation Allowances (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Transfers And Servicing [Abstract]
Balance, beginning of period	$ 19,478	$ 16,486	$ 18,396	$ 15,921
Additions, net	1,631	1,268	4,993	2,814
Fair value changes:
Decay due to increases in principal paydowns or runoff	(1,083)	(386)	(2,213)	(1,378)
Due to changes in valuation inputs or assumptions	(613)	(165)	(1,763)	(154)
Balance, end of period	$ 19,413	$ 17,203	$ 19,413	$ 17,203

Deposits - Summary of Deposits

Deposits - Summary of Deposits (Detail) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Deposits [Abstract]
Demand deposits	$ 168,008	$ 163,202
NOW and interest checking	143,843	96,624
Savings	17,258	7,367
Money market accounts	415,813	344,250
Certificates of deposit	262,658	304,580
National time deposits	16,333	44,347
Brokered deposits	157,583	80,456
Total deposits	$ 1,181,496	$ 1,040,826

Advances From FHLB and Other _3

Advances From FHLB and Other Borrowings - Additional Information (Detail)	Mar. 02, 2020USD ($)Option	Sep. 30, 2021USD ($)	Dec. 31, 2020USD ($)
Debt Instrument [Line Items]
Advances from FHLB		$ 85,000,000	$ 129,000,000
Other borrowings		12,844,000	49,006,000
Federal Reserve’s PPP Liquidity Facility
Debt Instrument [Line Items]
Available borrowings		$ 11,500,000	47,500,000
Interest rate		0.35%
Collateralized Loan Obligations
Debt Instrument [Line Items]
Other borrowings		$ 100,000	200,000
Federal Reserve Bank Of Chicago
Debt Instrument [Line Items]
Line of credit amount outstanding		52,800,000	111,500,000
Available borrowings		45,700,000	83,300,000
Other borrowings		0	0
Mortgage Loans
Debt Instrument [Line Items]
Pledged qualifying mortgage loans		$ 494,800,000	367,600,000
Manitowoc, Wisconsin
Debt Instrument [Line Items]
Lease monthly rental payments	$ 16,000
Lease term	10 years
Number of lease renewal options \| Option	2
Lease renewal term	5 years
Lease option to extend		true
Finance lease liability		$ 1,200,000	$ 1,300,000

Advances from FHLB and Other _4

Advances from FHLB and Other Borrowings - Advances Outstanding from FHLB (Detail) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2021	Dec. 31, 2020
Debt Instrument [Line Items]
Advances from FHLB	$ 85,000	$ 129,000
Fixed rate, short term, Advance for FHLB, 1
Debt Instrument [Line Items]
Advances from FHLB, Maturity	Jan. 4, 2021
Advances from FHLB, Rate	0.23%
Advances from FHLB		29,000
Fixed rate, fixed term, Advance for FHLB, 2
Debt Instrument [Line Items]
Advances from FHLB, Maturity	Apr. 12, 2021
Advances from FHLB, Rate	1.92%
Advances from FHLB		8,000
Fixed rate, fixed term, Advance for FHLB, 3
Debt Instrument [Line Items]
Advances from FHLB, Maturity	May 3, 2021
Advances from FHLB, Rate	0.00%
Advances from FHLB		4,000
Fixed rate, fixed term, Advance for FHLB, 4
Debt Instrument [Line Items]
Advances from FHLB, Maturity	Jun. 15, 2021
Advances from FHLB, Rate	1.39%
Advances from FHLB		5,000
Fixed rate, fixed term, Advance for FHLB, 5
Debt Instrument [Line Items]
Advances from FHLB, Maturity	Aug. 16, 2021
Advances from FHLB, Rate	2.29%
Advances from FHLB		3,000
Fixed rate, fixed term, Advance for FHLB, 6
Debt Instrument [Line Items]
Advances from FHLB, Maturity	Dec. 30, 2021
Advances from FHLB, Rate	2.29%
Advances from FHLB	$ 2,000	2,000
Fixed rate, fixed term, Advance for FHLB, 7
Debt Instrument [Line Items]
Advances from FHLB, Maturity	Mar. 18, 2022
Advances from FHLB, Rate	1.03%
Advances from FHLB	$ 15,000	15,000
Fixed rate, fixed term, Advance for FHLB, 8
Debt Instrument [Line Items]
Advances from FHLB, Maturity	Mar. 25, 2022
Advances from FHLB, Rate	0.75%
Advances from FHLB	$ 10,000	10,000
Fixed rate, fixed term, Advance for FHLB, 9
Debt Instrument [Line Items]
Advances from FHLB, Maturity	May 16, 2022
Advances from FHLB, Rate	0.00%
Advances from FHLB	$ 5,000
Fixed rate, fixed term, Advance for FHLB, 10
Debt Instrument [Line Items]
Advances from FHLB, Maturity	Nov. 16, 2022
Advances from FHLB, Rate	0.38%
Advances from FHLB	$ 20,000	20,000
Fixed rate, putable, 2 years no call
Debt Instrument [Line Items]
Advances from FHLB, Maturity	Jan. 12, 2023
Advances from FHLB, Rate	2.03%
Advances from FHLB	$ 8,000	8,000
Fixed rate, fixed term, Advance for FHLB, 11
Debt Instrument [Line Items]
Advances from FHLB, Maturity	Mar. 23, 2023
Advances from FHLB, Rate	1.26%
Advances from FHLB	$ 10,000	10,000
Fixed rate, fixed term, Advance for FHLB, 12
Debt Instrument [Line Items]
Advances from FHLB, Maturity	Mar. 27, 2023
Advances from FHLB, Rate	0.82%
Advances from FHLB	$ 15,000	$ 15,000

Advances from FHLB and Other _5

Advances from FHLB and Other Borrowings - Balances and Interest Rates on Other Borrowings (Detail) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2021	Dec. 31, 2020
Other Borrowings:
Balance outstanding at end of period	$ 12,844	$ 49,006
Average amount outstanding during the period	25,534	61,483
Maximum amount outstanding at any month-end	$ 49,917	$ 93,709
Weighted average interest rate during the period	0.44%	0.42%
Weighted average interest rate at end of period	0.51%	0.39%

Subordinated Debentures - Summa

Subordinated Debentures - Summary of Carrying Values, Including Unamortized Issuance Costs of Subordinated Debt (Detail) - USD ($) $ in Thousands		9 Months Ended
		Sep. 30, 2021	Dec. 31, 2020
Debt Instrument [Line Items]
Total subordinated debentures		$ 67,598	$ 67,111
Junior Subordinated Notes \| County Bancorp Statutory Trust II
Debt Instrument [Line Items]
Total subordinated debentures	[1],[2]	$ 6,186	6,186
Interest Rate	[1],[2]	1.646%
Interest Reset Date	[1],[2]	Dec. 15, 2021
Advances from FHLB, Maturity	[1],[2]	Sep. 15, 2035
Junior Subordinated Notes \| County Bancorp Statutory Trust III
Debt Instrument [Line Items]
Total subordinated debentures	[2],[3]	$ 6,186	6,186
Interest Rate	[2],[3]	1.806%
Interest Reset Date	[2],[3]	Dec. 15, 2021
Advances from FHLB, Maturity	[2],[3]	Jun. 15, 2036
Junior Subordinated Notes \| Fox River Valley Capital Trust I
Debt Instrument [Line Items]
Total subordinated debentures	[4]	$ 3,610	3,336
Interest Rate	[4]	6.40%
Interest Reset Date	[4]	Nov. 30, 2023
Advances from FHLB, Maturity	[4]	May 30, 2033
Subordinated Notes \| 5.875% Fixed-to-Floating Rate
Debt Instrument [Line Items]
Total subordinated debentures	[5]	$ 29,686	29,545
Interest Rate	[5]	5.875%
Interest Reset Date	[5]	Jun. 1, 2023
Call Date	[5]	Jun. 1, 2023
Advances from FHLB, Maturity	[5]	Jun. 1, 2028
Subordinated Notes \| 7.00% Fixed-to-Floating Rate
Debt Instrument [Line Items]
Total subordinated debentures	[6]	$ 21,930	$ 21,858
Interest Rate	[6]	7.00%
Interest Reset Date	[6]	Jun. 30, 2025
Call Date	[6]	Jun. 30, 2025
Advances from FHLB, Maturity	[6]	Jun. 30, 2030

[1]	The debentures issued to Trust II bear an interest rate of three-month LIBOR plus 1.53% through maturity.
[2]	The Company formed wholly owned subsidiary business trusts County Bancorp Statutory Trust II (“Trust II”) and County Bancorp Statutory Trust III (“Trust III”) (together, the “Trusts”), which are both Delaware statutory trusts. The Company owns all of the outstanding common securities of Trust II and Trust III, which qualify as Tier 1 capital for regulatory purposes. The Trusts used the proceeds from the issuance of their capital securities to buy floating rate junior subordinated deferrable interest debentures (“debentures”) issued by the Company. These debentures are the Trusts’ only assets, and interest payments from these debentures finance the distributions paid on the capital securities. These debentures are unsecured, rank junior, and are subordinate in the right of payment to all senior debt of the Company.
[3]	The debentures issued to Trust III bear an interest rate of three-month LIBOR plus 1.69% through maturity.
[4]	In connection with the merger with Fox River Valley Bancorp, Inc., the Company acquired all of the common securities of Fox River Valley’s wholly-owned subsidiary, Fox River Valley Capital Trust I, a Delaware statutory trust (the “FRV Trust I”), which qualify as Tier 1 capital for regulatory purposes. The debentures of the Company owned by FRV Trust I carry an interest rate equal to 5-year LIBOR plus 3.40%, which resets every five years.
[5]	The notes bear interest at a fixed rate of 5.875% per year, from and including May 30, 2018 to, but excluding, June 1, 2023. From and including June 1, 2023 to, but excluding, the maturity date or early redemption date, the interest rate will reset quarterly at a variable rate equal to the then current 3-month LIBOR plus 2.88%. The notes qualify as Tier 2 capital of the Company. Debt issuance costs of $0.9 million are being amortized over the life of the notes.
[6]	The notes bear interest at a fixed rate of 7.00% per year, from and including June 30, 2020 to, but excluding, June 30, 2025. From and including June 30, 2025 to, but excluding, the maturity date or early redemption date, the interest rate will reset quarterly at a variable rate equal to the then current three-month term secured overnight financing rate (SOFR) plus 687.5 basis points. The notes qualify as Tier 2 capital of the Company. The Company incurred $0.6 million of costs related to the issuance of the notes. These costs have been capitalized and are being amortized over the life of the notes.

Subordinated Debentures - Sum_2

Subordinated Debentures - Summary of Carrying Values, Including Unamortized Issuance Costs of Subordinated Debt (Parenthetical) (Detail) $ in Millions	9 Months Ended
	Sep. 30, 2021USD ($)
5-year LIBOR \| Fox River Valley Capital Trust I
Debt Instrument [Line Items]
Basis spread on variable rate	3.40%
Subordinated Notes \| 5.875% Fixed-to-Floating Rate
Debt Instrument [Line Items]
Fixed interest rate	5.875%
Debt issuance costs	$ 0.9
Subordinated Notes \| 7.00% Fixed-to-Floating Rate
Debt Instrument [Line Items]
Fixed interest rate	7.00%
Debt issuance costs	$ 0.6
Frequency of interest payment	quarterly
Subordinated Notes \| Interest Reset Date_June 01, 2023
Debt Instrument [Line Items]
Fixed-to-floating rate	5.875%
Subordinated Notes \| Interest Reset Date_June 30, 2025
Debt Instrument [Line Items]
Fixed-to-floating rate	7.00%
Subordinated Notes \| Three month LIBOR \| 5.875% Fixed-to-Floating Rate
Debt Instrument [Line Items]
Basis spread on variable rate	2.88%
Description of variable rate basis	3-month LIBOR
Subordinated Notes \| SOFR \| 7.00% Fixed-to-Floating Rate
Debt Instrument [Line Items]
Basis spread on variable rate	6.875%
Description of variable rate basis	three-month term secured overnight financing rate (SOFR)
Trust II \| Three month LIBOR
Debt Instrument [Line Items]
Basis spread on variable rate	1.53%
Trust III \| Three month LIBOR
Debt Instrument [Line Items]
Basis spread on variable rate	1.69%

Equity Incentive Plan - Additio

Equity Incentive Plan - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of options granted under plan			6,070
Share-based compensation expense			$ 702	$ 685
Unrecognized share-based compensation expense related to nonvested share-based compensation instruments amounted	$ 1,100		$ 1,100
Maximum
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Option term			10 years
Maximum \| Equity Option
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Vesting period			5 years
Minimum \| Equity Option
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Vesting period			1 year
Restricted Stock Awards \| Maximum
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Vesting period			5 years
Restricted Stock Awards \| Minimum
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Vesting period			1 year
Stock Options, Restricted Stock Awards and Units
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Share-based compensation expense	$ 200	$ 200	$ 700	$ 700
Employee Stock Option
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Unrecognized share-based compensation expense related to nonvested share-based compensation instruments amounted, weighted average period of recognition			2 years 3 months 14 days
2021 Long Term Incentive Plan
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of options granted under plan			270,455
2021 Long Term Incentive Plan \| Restricted Stock Awards
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of restricted stock granted under plan			270,455

Equity Incentive Plan - Activit

Equity Incentive Plan - Activity in Outstanding Stock Options (Detail) - USD ($) $ / shares in Units, $ in Thousands		3 Months Ended				9 Months Ended
		Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Mar. 31, 2020	Sep. 30, 2021
Number of Options
Options, Outstanding beginning of year				249,667		249,667
Options, Granted						6,070
Options, Exercised		(26,912)	(18,274)	(6,206)	(14,590)	(51,101)
Options, Forfeited/expired						(9,177)
Options, Outstanding end of period		195,459				195,459
Options exercisable at period-end		134,422				134,422
Weighted-Average Exercise Price
Weighted Average Exercise price, Outstanding, beginning of year				$ 19.75		$ 19.75
Weighted Average Exercise Price, Granted						24.73
Weighted Average Exercise Price, Exercised						18.59
Weighted Average Exercise Price, Forfeited/expired						$ 20.38
Aggregate Intrinsic Value
Aggregate Intrinsic Value, Outstanding, end of period	[1]	$ 3,105				$ 3,105
Aggregate Intrinsic Value, Options exercisable at period-end	[1]	$ 2,144				$ 2,144
Black-Scholes Option Pricing Model
Weighted-Average Exercise Price
Weighted-average fair value of options granted during the period	[2]					$ 8.03

[1]	The aggregate intrinsic value of a stock option in the table above represents the total pre-tax intrinsic value (the amount by which the current market value of the underlying stock exceeds the exercise price of the option) that would have been received by the option holders had all option holders exercised their options on September 30, 2021. This amount changes based on changes in the market value of the Company’s stock.
[2]	The fair value (present value of the estimated future benefit to the option holder) of each option grant is estimated on the date of grant using the Black-Scholes option pricing model.

Equity Incentive Plan - Activ_2

Equity Incentive Plan - Activity in Restricted Stock Awards and Restricted Stock Units (Detail)	9 Months Ended
	Sep. 30, 2021$ / sharesshares
Restricted Stock Awards
Number of Non-Vested Shares
Outstanding, beginning of year	6,299
Vested	(3,500)
Forfeited/expired	(493)
Outstanding, end of period	2,306
Weighted Average Grant Date Fair Value
Weighted Average Grant Price Outstanding, Beginning of year \| $ / shares	$ 24.80
Weighted Average Grant Price, Vested \| $ / shares	22.90
Weighted Average Grant Price, Forfeited or expired \| $ / shares	27.15
Weighted Average Grant Price Outstanding, End of year \| $ / shares	$ 27.19
Restricted Stock Units
Number of Non-Vested Shares
Outstanding, beginning of year	66,856
Granted	42,437
Vested	(17,849)
Forfeited/expired	(3,332)
Outstanding, end of period	88,112
Restricted shares vested not yet issued, end of period	9,779
Weighted Average Grant Date Fair Value
Weighted Average Grant Price Outstanding, Beginning of year \| $ / shares	$ 19.38
Weighted Average Grant Price Outstanding, Granted \| $ / shares	22.87
Weighted Average Grant Price, Vested \| $ / shares	20.27
Weighted Average Grant Price, Forfeited or expired \| $ / shares	18.25
Weighted Average Grant Price Outstanding, End of year \| $ / shares	$ 20.92

Regulatory Matters - Additional

Regulatory Matters - Additional Information (Detail)	9 Months Ended
Regulatory Matters - Additional Information (Detail)	Sep. 30, 2021	Dec. 31, 2020
Regulatory Capital Requirements [Abstract]
Tier 1 Common Equity ratio to risk weighted assets minimum for capital adequacy purposes excluding capital conservative buffer percentage	4.50%
Capital conservative buffer percentage	2.50%
Tier 1 Common Equity ratio to risk weighted assets minimum for capital adequacy purposes	7.00%	7.00%
Tier 1 Capital ratio to risk weighted assets minimum for capital adequacy purposes excluding capital conservative buffer percentage	0.0600
Tier 1 Capital ratio to risk weighted assets minimum for capital adequacy purposes	0.0850	0.0850
Total Capital ratio to risk weighted assets minimum for capital adequacy purpose excluding capital conservative buffer percentage	0.0800
Total Capital ratio to risk weighted assets minimum for capital adequacy purpose	0.1050	0.1050
Tier 1 minimum Leverage Capital ratio	0.0400	0.0400

Regulatory Matters - Summary of

Regulatory Matters - Summary of Actual Capital Amounts and Ratios of Company and Bank's (Detail) $ in Thousands	Sep. 30, 2021USD ($)	Dec. 31, 2020USD ($)
Compliance with Regulatory Capital Requirements under Banking Regulations [Line Items]
Total Capital (to risk weighted assets), Actual Amount	$ 252,398	$ 246,275
Total Capital (to risk weighted assets), Actual Ratio	0.1905	0.1950
Total Capital (to risk weighted assets), Minimum For Capital Adequacy Purpose (including the capital conservation buffer), Amount	$ 139,122	$ 132,603
Total Capital (to risk weighted assets), Minimum For Capital Adequacy Purpose (including the capital conservation buffer), Ratio	0.1050	0.1050
Total Capital (to risk weighted assets), Minimum To Be Well Capitalized Under Prompt Corrective Action Provisions, Amount	$ 0	$ 0
Tier 1 Capital (to risk weighted assets), Actual Amount	$ 190,067	$ 180,135
Tier 1 Capital (to risk weighted assets), Actual Ratio	0.1435	0.1426
Tier 1 Capital (to risk weighted assets), Minimum For Capital Adequacy Purposes (including the capital conservation buffer), Amount	$ 112,622	$ 107,345
Tier 1 Capital (to risk weighted assets), Minimum For Capital Adequacy Purposes (including the capital conservation buffer), Ratio	0.0850	0.0850
Tier 1 Capital (to risk weighted assets), Minimum To Be Well Capitalized Under Prompt Corrective Action Provisions, Amount	$ 0	$ 0
Tier 1 Capital (to average assets), Actual Amount	$ 190,067	$ 180,135
Tier 1 Capital (to average assets), Actual Ratio	0.1264	0.1301
Tier 1 Capital (to average assets), Minimum To Be Adequately Capitalized Under Prompt Corrective Action Provisions (including the capital conservation buffer), Amount	$ 60,132	$ 55,403
Tier 1 Capital (to average assets), Minimum To Be Adequately Capitalized Under Prompt Corrective Action Provisions (including the capital conservation buffer), Ratio	0.0400	0.0400
Tier 1 Capital (to average assets), Minimum To Be Adequately Capitalized Under Prompt Corrective Action Provisions, Amount	$ 0	$ 0
Tier 1 Common Equity (to risk weighted assets), Actual Amount	$ 166,085	$ 156,427
Tier 1 Common Equity (to risk weighted assets), Actual Ratio	12.54%	12.39%
Tier 1 Common Equity (to risk weighted assets), Minimum For Capital Adequacy Purposes (including the capital conservation buffer), Amount	$ 92,748	$ 88,402
Tier 1 Common Equity (to risk weighted assets), Minimum For Capital Adequacy Purposes (including the capital conservation buffer), Ratio	7.00%	7.00%
Tier 1 Common Equity (to risk weighted assets), Minimum To Be Well Capitalized Under Prompt Corrective Action Provisions, Amount	$ 0	$ 0
Bank
Compliance with Regulatory Capital Requirements under Banking Regulations [Line Items]
Total Capital (to risk weighted assets), Actual Amount	$ 213,766	$ 211,864
Total Capital (to risk weighted assets), Actual Ratio	0.1618	0.1683
Total Capital (to risk weighted assets), Minimum For Capital Adequacy Purpose (including the capital conservation buffer), Amount	$ 138,710	$ 132,174
Total Capital (to risk weighted assets), Minimum For Capital Adequacy Purpose (including the capital conservation buffer), Ratio	0.1050	0.1050
Total Capital (to risk weighted assets), Minimum To Be Well Capitalized Under Prompt Corrective Action Provisions, Amount	$ 132,104	$ 125,880
Total Capital (to risk weighted assets), Minimum To Be Well Capitalized Under Prompt Corrective Action Provisions, Ratio	0.1000	0.1000
Tier 1 Capital (to risk weighted assets), Actual Amount	$ 203,051	$ 197,056
Tier 1 Capital (to risk weighted assets), Actual Ratio	0.1537	0.1565
Tier 1 Capital (to risk weighted assets), Minimum For Capital Adequacy Purposes (including the capital conservation buffer), Amount	$ 112,289	$ 106,998
Tier 1 Capital (to risk weighted assets), Minimum For Capital Adequacy Purposes (including the capital conservation buffer), Ratio	0.0850	0.0850
Tier 1 Capital (to risk weighted assets), Minimum To Be Well Capitalized Under Prompt Corrective Action Provisions, Amount	$ 105,684	$ 100,704
Tier 1 Capital (to risk weighted assets), Minimum To Be Well Capitalized Under Prompt Corrective Action Provisions, Ratio	0.0800	0.0800
Tier 1 Capital (to average assets), Actual Amount	$ 203,051	$ 197,056
Tier 1 Capital (to average assets), Actual Ratio	0.1337	0.1406
Tier 1 Capital (to average assets), Minimum To Be Adequately Capitalized Under Prompt Corrective Action Provisions (including the capital conservation buffer), Amount	$ 60,765	$ 56,047
Tier 1 Capital (to average assets), Minimum To Be Adequately Capitalized Under Prompt Corrective Action Provisions (including the capital conservation buffer), Ratio	0.0400	0.0400
Tier 1 Capital (to average assets), Minimum To Be Adequately Capitalized Under Prompt Corrective Action Provisions, Amount	$ 75,957	$ 70,059
Tier 1 Capital (to average assets), Minimum To Be Adequately Capitalized Under Prompt Corrective Action Provisions, Ratio	0.0500	0.0500
Tier 1 Common Equity (to risk weighted assets), Actual Amount	$ 203,051	$ 197,056
Tier 1 Common Equity (to risk weighted assets), Actual Ratio	15.37%	15.65%
Tier 1 Common Equity (to risk weighted assets), Minimum For Capital Adequacy Purposes (including the capital conservation buffer), Amount	$ 92,473	$ 88,116
Tier 1 Common Equity (to risk weighted assets), Minimum For Capital Adequacy Purposes (including the capital conservation buffer), Ratio	7.00%	7.00%
Tier 1 Common Equity (to risk weighted assets), Minimum To Be Well Capitalized Under Prompt Corrective Action Provisions, Amount	$ 85,868	$ 81,822
Tier 1 Common Equity (to risk weighted assets), Minimum To Be Well Capitalized Under Prompt Corrective Action Provisions, Ratio	6.50%	6.50%

Fair Value Measurements - Asset

Fair Value Measurements - Assets and Liabilities Measured at Fair Value on Recurring Basis (Detail) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Total assets at fair value	$ 338,211	$ 352,854
Loan servicing rights	19,413	18,396
Corporate Bonds
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Total assets at fair value	44,952	32,511
Fair Value on a Recurring Basis
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Total assets at fair value	357,624	371,250
Loan servicing rights	19,413	18,396
Total liabilities at fair value	1,234	1,914
Fair Value on a Recurring Basis \| Derivative Instruments, Interest Rate Swaps
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Total liabilities at fair value	1,234	1,914
Fair Value on a Recurring Basis \| Corporate Bonds
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Total assets at fair value	44,952	32,511
Fair Value on a Recurring Basis \| U.S. Government and Agency Securities
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Total assets at fair value	12,324	14,593
Fair Value on a Recurring Basis \| Mortgage-backed Securities
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Total assets at fair value	136,205	135,378
Fair Value on a Recurring Basis \| Asset-backed Securities
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Total assets at fair value	16,178	16,718
Fair Value on a Recurring Basis \| Municipal Securities
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Total assets at fair value	128,552	153,654
Fair Value on a Recurring Basis \| Level 2 Inputs
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Total assets at fair value	338,211	352,854
Total liabilities at fair value	1,234	1,914
Fair Value on a Recurring Basis \| Level 2 Inputs \| Derivative Instruments, Interest Rate Swaps
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Total liabilities at fair value	1,234	1,914
Fair Value on a Recurring Basis \| Level 2 Inputs \| Corporate Bonds
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Total assets at fair value	44,952	32,511
Fair Value on a Recurring Basis \| Level 2 Inputs \| U.S. Government and Agency Securities
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Total assets at fair value	12,324	14,593
Fair Value on a Recurring Basis \| Level 2 Inputs \| Mortgage-backed Securities
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Total assets at fair value	136,205	135,378
Fair Value on a Recurring Basis \| Level 2 Inputs \| Asset-backed Securities
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Total assets at fair value	16,178	16,718
Fair Value on a Recurring Basis \| Level 2 Inputs \| Municipal Securities
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Total assets at fair value	128,552	153,654
Fair Value on a Recurring Basis \| Level 3 Inputs
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Total assets at fair value	19,413	18,396
Loan servicing rights	$ 19,413	$ 18,396

Fair Value Measurements - Finan

Fair Value Measurements - Financial Instruments Carried on Consolidated Balance Sheet for Which Nonrecurring Change in Fair Value Has Been Recorded (Detail) - Fair Value on a Nonrecurring Basis - Level 3 Inputs - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Total assets at fair value	$ 29,319	$ 47,598
Impaired Loans
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Total assets at fair value	28,405	46,521
Other Real Estate Owned
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Total assets at fair value	$ 914	$ 1,077

Fair Value Measurements - Signi

Fair Value Measurements - Significant Inputs Used in Fair Value Measurements for Level 3 Assets Measured on Nonrecurring Basis (Detail) - Level 3 Inputs	9 Months Ended	12 Months Ended
	Sep. 30, 2021	Dec. 31, 2020
Impaired Loans
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Valuation Techniques	icbk:EvaluationOfCollateralMember	icbk:EvaluationOfCollateralMember
Unobservable Inputs	Estimation of value	Estimation of value
Other Real Estate Owned
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Valuation Techniques	icbk:AppraisalMember	icbk:AppraisalMember
Unobservable Inputs	Appraisal adjustment	Appraisal adjustment
Other Real Estate Owned \| Minimum \| Measurement Input, Comparability Adjustment
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Range (Average)	0.06	0.06
Other Real Estate Owned \| Maximum \| Measurement Input, Comparability Adjustment
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Range (Average)	0.08	0.09
Other Real Estate Owned \| Weighted Average \| Measurement Input, Comparability Adjustment
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Range (Average)	0.07	0.07

Fair Value Measurements - Estim

Fair Value Measurements - Estimated Fair Values and Related Carrying or Notional Amounts of Financial Instruments (Detail) - USD ($) $ in Thousands	Sep. 30, 2021	Jun. 30, 2021	Dec. 31, 2020	Sep. 30, 2020	Jun. 30, 2020	Dec. 31, 2019
Financial assets:
Interest earning cash at other financial institutions	$ 417		$ 416
Securities available for sale	338,211		352,854
Loan servicing rights	19,413	$ 19,478	18,396	$ 17,203	$ 16,486	$ 15,921
Level 3 Inputs
Financial assets:
Loan servicing rights	19,400		18,400
Carrying Amount \| Level 1 Inputs
Financial assets:
Cash and cash equivalents	105,131		19,084
Interest earning cash at other financial institutions	417		416
Carrying Amount \| Level 2 Inputs
Financial assets:
FHLB Stock	5,485		5,758
Securities available for sale	338,211		352,854
Accrued interest receivable	4,898		3,240
Financial liabilities:
Advances from FHLB	85,000		129,000
Accrued interest payable	2,124		2,496
Derivative instruments, interest rate swaps	1,234		1,914
Carrying Amount \| Level 3 Inputs
Financial assets:
Loans, net of allowance for loan losses	994,243		981,477
Loans held for sale	11,139		35,976
Loan servicing rights	19,413		18,396
Financial liabilities:
Other borrowings	12,844		49,006
Subordinated debentures	67,598		67,111
Fair Value \| Level 1 Inputs
Financial assets:
Cash and cash equivalents	105,131		19,084
Interest earning cash at other financial institutions	417		416
Fair Value \| Level 2 Inputs
Financial assets:
FHLB Stock	5,485		5,758
Securities available for sale	338,211		352,854
Accrued interest receivable	4,898		3,240
Financial liabilities:
Advances from FHLB	85,769		130,361
Accrued interest payable	2,124		2,496
Derivative instruments, interest rate swaps	1,234		1,914
Fair Value \| Level 3 Inputs
Financial assets:
Loans, net of allowance for loan losses	1,005,973		991,342
Loans held for sale	11,139		35,976
Loan servicing rights	19,413		18,396
Financial liabilities:
Other borrowings	12,844		49,006
Subordinated debentures	66,293		67,111
Bank Time Deposits \| Carrying Amount \| Level 2 Inputs
Financial liabilities:
Deposits	436,574		419,542
Bank Time Deposits \| Fair Value \| Level 2 Inputs
Financial liabilities:
Deposits	428,618		426,092
Other Deposits \| Carrying Amount \| Level 1 Inputs
Financial liabilities:
Deposits	744,922		621,284
Other Deposits \| Fair Value \| Level 1 Inputs
Financial liabilities:
Deposits	$ 744,922		$ 621,284

Other Real Estate Owned - Summa

Other Real Estate Owned - Summary of Changes in Other Real Estate Owned (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Real Estate Owned Disclosure Of Detailed Components [Abstract]
Balance, beginning of period	$ 914	$ 2,629	$ 1,077	$ 5,521
Assets foreclosed	0	768	360	767
Write-down of other real estate owned	0			(1,360)
Net loss on sales of other real estate owned	0	(9)	(17)	(13)
Proceeds from sale of other real estate owned	0	(324)	(506)	(1,851)
Balance, end of period	$ 914	$ 3,064	$ 914	$ 3,064

Other Real Estate Owned - Expen

Other Real Estate Owned - Expenses Applicable to Other Real Estate Owned Included in Non-Interest Expense (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Real Estate Owned Disclosure Of Detailed Components [Abstract]
Net loss on sales of other real estate owned	$ 0	$ (9)	$ (17)	$ (13)
Write-down of other real estate owned				(1,360)
Operating income (expenses), net of rental income	2	(51)	(69)	(217)
Total Expenses	$ 2	$ (60)	$ (86)	$ (1,590)

Derivative Financial Instrume_2

Derivative Financial Instruments - Additional Information (Detail)	Jun. 15, 2018Security	Sep. 30, 2021USD ($)Swap	Sep. 30, 2020USD ($)	Dec. 31, 2020USD ($)
Interest Rate Swap
Derivative [Line Items]
Number of trust preferred securities \| Security	2
Number of outstanding interest rate swap \| Swap		2
Interest Rate Swap \| Designated as Hedging Instrument \| Cash Flow Hedging
Derivative [Line Items]
Pre-tax unrealized gain (loss) recognized in accumulated other comprehensive income		$ 700,000	$ (1,200,000)
Ineffective portion of cash flow hedge		0
Cash collateral for derivative instrument		2,400,000
Interest Rate Swap One \| Designated as Hedging Instrument \| Cash Flow Hedging
Derivative [Line Items]
Aggregate notional value		$ 6,000,000
Maturity date		Jun. 15, 2028
Interest Rate Swap Two \| Designated as Hedging Instrument \| Cash Flow Hedging
Derivative [Line Items]
Aggregate notional value				$ 6,000,000
Maturity date				Jun. 15, 2028