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LOANS AND THE ALLOWANCE FOR LOAN LOSSES (Tables)

12 Months Ended

Dec. 31, 2019

LOANS AND THE ALLOWANCE FOR LOAN LOSSES

Summary of Loans

		December 31,			December 31,
		2019			2018
		(dollars in thousands)
Commercial and industrial		$	307,175		$	360,501
Agricultural and farmland			207,776			209,875
Commercial real estate - owner occupied			231,162			255,074
Commercial real estate - non-owner occupied			579,757			533,910
Multi-family			179,073			135,925
Construction and land development			224,887			237,275
One-to-four family residential			313,580			313,108
Municipal, consumer, and other			120,416			98,589
Loans, before allowance for loan losses			2,163,826			2,144,257
Allowance for loan losses			(22,299)			(20,509)
Loans, net of allowance for loan losses		$	2,141,527		$	2,123,748

Schedule of activity in allowance for loan losses

The following tables detail activity in the allowance for loan losses for the years ended December 31:

								Commercial			Commercial												Municipal,
		Commercial			Agricultural			Real Estate			Real Estate						Construction			One-to-four			Consumer,
		and			and			Owner			Non-owner						and Land			Family			and
		Industrial			Farmland			Occupied			Occupied			Multi-Family			Development			Residential			Other			Total
Allowance for loan losses:		(dollars in thousands)
Balance, December 31, 2016		$	4,870		$	3,455		$	1,622		$	2,701		$	1,282		$	1,983		$	2,720		$	1,075		$	19,708
Provision for loan losses			2,133			(1,067)			(118)			(243)			(132)			1,474			376			716			3,139
Charge-offs			(1,780)			(3)			(32)			(940)			(153)			(503)			(787)			(818)			(5,016)
Recoveries			188			—			38			958			—			27			414			309			1,934
Balance, December 31, 2017			5,411			2,385			1,510			2,476			997			2,981			2,723			1,282			19,765
Provision for loan losses			(532)			265			3,294			264			109			993			984			320			5,697
Charge-offs			(1,446)			—			(2,352)			(237)			(194)			(58)			(1,415)			(783)			(6,485)
Recoveries			315			—			54			141			—			260			490			272			1,532
Balance, December 31, 2018			3,748			2,650			2,506			2,644			912			4,176			2,782			1,091			20,509
Provision for loan losses			1,139			146			(376)			1,110			153			(1,640)			513			2,359			3,404
Charge-offs			(886)			(30)			(407)			(111)			(41)			(9)			(1,105)			(684)			(3,273)
Recoveries			440			—			56			20			—			450			350			343			1,659
Balance, December 31, 2019		$	4,441		$	2,766		$	1,779		$	3,663		$	1,024		$	2,977		$	2,540		$	3,109		$	22,299

The following tables present the recorded investments in loans and the allowance for loan losses by category as of December 31:

								Commercial			Commercial												Municipal,
		Commercial			Agricultural			Real Estate			Real Estate						Construction			One-to-four			Consumer,
		and			and			Owner			Non-owner						and Land			Family			and
December 31, 2019		Industrial			Farmland			Occupied			Occupied			Multi-Family			Development			Residential			Other			Total
Loan balances:		(dollars in thousands)
Collectively evaluated for impairment		$	294,006		$	192,722		$	211,744		$	561,277		$	176,273		$	217,708		$	291,624		$	106,448		$	2,051,802
Individually evaluated for impairment			10,733			13,966			10,927			3,398			1,324			3,782			11,349			13,872			69,351
Acquired with deteriorated credit quality			2,436			1,088			8,491			15,082			1,476			3,397			10,607			96			42,673
Total		$	307,175		$	207,776		$	231,162		$	579,757		$	179,073		$	224,887		$	313,580		$	120,416		$	2,163,826
Allowance for loan losses:
Collectively evaluated for impairment		$	1,926		$	2,576		$	1,486		$	3,591		$	1,019		$	2,283		$	1,684		$	931		$	15,496
Individually evaluated for impairment			2,170			105			270			70			—			567			822			2,176			6,180
Acquired with deteriorated credit quality			345			85			23			2			5			127			34			2			623
Total		$	4,441		$	2,766		$	1,779		$	3,663		$	1,024		$	2,977		$	2,540		$	3,109		$	22,299
								Commercial			Commercial												Municipal,
		Commercial			Agricultural			Real Estate			Real Estate						Construction			One-to-four			Consumer,
		and			and			Owner			Non-owner						and Land			Family			and
December 31, 2018		Industrial			Farmland			Occupied			Occupied			Multi-Family			Development			Residential			Other			Total
Loan balances:		(dollars in thousands)
Collectively evaluated for impairment		$	350,435		$	197,414		$	226,068		$	504,368		$	132,379		$	229,626		$	287,173		$	98,059		$	2,025,522
Individually evaluated for impairment			7,488			11,295			19,202			7,820			1,678			3,331			12,837			416			64,067
Acquired with deteriorated credit quality			2,578			1,166			9,804			21,722			1,868			4,318			13,098			114			54,668
Total		$	360,501		$	209,875		$	255,074		$	533,910		$	135,925		$	237,275		$	313,108		$	98,589		$	2,144,257
Allowance for loan losses:
Collectively evaluated for impairment		$	2,188		$	2,611		$	1,423		$	2,566		$	640		$	2,024		$	1,464		$	1,024		$	13,940
Individually evaluated for impairment			1,554			39			1,066			73			267			1,714			1,265			67			6,045
Acquired with deteriorated credit quality			6			—			17			5			5			438			53			—			524
Total		$	3,748		$	2,650		$	2,506		$	2,644		$	912		$	4,176		$	2,782		$	1,091		$	20,509

Schedule of loans individually evaluated for impairment by category

		Unpaid									Average			Interest
		Principal			Recorded			Related			Recorded			Income
December 31, 2019		Balance			Investment			Allowance			Investment			Recognized
With an allowance recorded:		(dollars in thousands)
Commercial and industrial		$	4,292		$	4,292		$	2,170		$	5,275		$	152
Agricultural and farmland			590			590			105			464			12
Commercial real estate - owner occupied			830			830			270			874			43
Commercial real estate - non-owner occupied			99			99			70			101			7
Multi-family			—			—			—			—			—
Construction and land development			3,679			3,679			567			3,988			171
One-to-four family residential			3,401			3,390			822			3,414			79
Municipal, consumer, and other			9,138			9,111			2,176			9,284			396
Total		$	22,029		$	21,991		$	6,180		$	23,400		$	860
With no related allowance:
Commercial and industrial		$	6,438		$	6,441		$	—		$	6,744		$	206
Agricultural and farmland			13,369			13,376			—			14,826			824
Commercial real estate - owner occupied			10,089			10,097			—			10,190			483
Commercial real estate - non-owner occupied			3,297			3,299			—			3,465			131
Multi-family			1,328			1,324			—			1,344			9
Construction and land development			104			103			—			107			4
One-to-four family residential			7,986			7,959			—			8,360			240
Municipal, consumer, and other			4,775			4,761			—			4,874			104
Total		$	47,386		$	47,360		$	—		$	49,910		$	2,001
Total:
Commercial and industrial		$	10,730		$	10,733		$	2,170		$	12,019		$	358
Agricultural and farmland			13,959			13,966			105			15,290			836
Commercial real estate - owner occupied			10,919			10,927			270			11,064			526
Commercial real estate - non-owner occupied			3,396			3,398			70			3,566			138
Multi-family			1,328			1,324			—			1,344			9
Construction and land development			3,783			3,782			567			4,095			175
One-to-four family residential			11,387			11,349			822			11,774			319
Municipal, consumer, and other			13,913			13,872			2,176			14,158			500
Total		$	69,415		$	69,351		$	6,180		$	73,310		$	2,861

		Unpaid									Average			Interest
		Principal			Recorded			Related			Recorded			Income
December 31, 2018		Balance			Investment			Allowance			Investment			Recognized
With an allowance recorded:		(dollars in thousands)
Commercial and industrial		$	2,833		$	2,833		$	1,554		$	4,274		$	106
Agricultural and farmland			406			406			39			566			16
Commercial real estate - owner occupied			2,323			2,322			1,066			3,574			67
Commercial real estate - non-owner occupied			103			103			73			640			7
Multi-family			1,362			1,362			267			1,472			66
Construction and land development			3,136			3,135			1,714			2,593			161
One-to-four family residential			3,022			3,008			1,265			3,377			82
Municipal, consumer, and other			230			231			67			302			5
Total		$	13,415		$	13,400		$	6,045		$	16,798		$	510
With no related allowance:
Commercial and industrial		$	4,651		$	4,655		$	—		$	5,093		$	59
Agricultural and farmland			10,888			10,889			—			8,815			526
Commercial real estate - owner occupied			16,891			16,880			—			12,217			384
Commercial real estate - non-owner occupied			7,715			7,717			—			7,110			147
Multi-family			316			316			—			355			17
Construction and land development			198			196			—			528			3
One-to-four family residential			9,874			9,829			—			10,706			168
Municipal, consumer, and other			184			185			—			297			5
Total		$	50,717		$	50,667		$	—		$	45,121		$	1,309
Total:
Commercial and industrial		$	7,484		$	7,488		$	1,554		$	9,367		$	165
Agricultural and farmland			11,294			11,295			39			9,381			542
Commercial real estate - owner occupied			19,214			19,202			1,066			15,791			451
Commercial real estate - non-owner occupied			7,818			7,820			73			7,750			154
Multi-family			1,678			1,678			267			1,827			83
Construction and land development			3,334			3,331			1,714			3,121			164
One-to-four family residential			12,896			12,837			1,265			14,083			250
Municipal, consumer, and other			414			416			67			599			10
Total		$	64,132		$	64,067		$	6,045		$	61,919		$	1,819

Schedule of recorded investment on past due basis

		Accruing Interest
					30 - 89 Days			90+ Days						Total
December 31, 2019		Current			Past Due			Past Due			Nonaccrual			Loans
		(dollars in thousands)
Commercial and industrial		$	301,975		$	558		$	—		$	4,642		$	307,175
Agricultural and farmland			201,519			—			—			6,257			207,776
Commercial real estate - owner occupied			228,218			941			—			2,003			231,162
Commercial real estate - non-owner occupied			579,626			131			—			—			579,757
Multi-family			177,696			—			—			1,377			179,073
Construction and land development			224,716			140			—			31			224,887
One-to-four family residential			307,712			1,329			75			4,464			313,580
Municipal, consumer, and other			119,898			247			26			245			120,416
Total		$	2,141,360		$	3,346		$	101		$	19,019		$	2,163,826

		Accruing Interest
					30 - 89 Days			90+ Days						Total
December 31, 2018		Current			Past Due			Past Due			Nonaccrual			Loans
		(dollars in thousands)
Commercial and industrial		$	356,481		$	122		$	1,747		$	2,151		$	360,501
Agricultural and farmland			207,791			108			—			1,976			209,875
Commercial real estate - owner occupied			249,698			538			184			4,654			255,074
Commercial real estate - non-owner occupied			532,241			1,058			—			611			533,910
Multi-family			134,368			1,361			196			—			135,925
Construction and land development			236,798			82			—			395			237,275
One-to-four family residential			304,439			2,154			600			5,915			313,108
Municipal, consumer, and other			97,998			380			37			174			98,589
Total		$	2,119,814		$	5,803		$	2,764		$	15,876		$	2,144,257

Schedule of loans by category risk ratings

December 31, 2019		Pass			Watch			Substandard			Doubtful			Total
		(dollars in thousands)
Commercial and industrial		$	267,645		$	27,114		$	12,416		$	—		$	307,175
Agricultural and farmland			180,735			12,267			14,774			—			207,776
Commercial real estate - owner occupied			198,710			21,745			10,707			—			231,162
Commercial real estate - non-owner occupied			531,694			46,092			1,971			—			579,757
Multi-family			175,807			1,771			1,495			—			179,073
Construction and land development			217,120			3,582			4,185			—			224,887
One-to-four family residential			287,036			13,546			12,998			—			313,580
Municipal, consumer, and other			106,063			479			13,874			—			120,416
Total		$	1,964,810		$	126,596		$	72,420		$	—		$	2,163,826

December 31, 2018		Pass			Watch			Substandard			Doubtful			Total
		(dollars in thousands)
Commercial and industrial		$	315,815		$	35,176		$	9,510		$	—		$	360,501
Agricultural and farmland			185,598			12,116			12,161			—			209,875
Commercial real estate - owner occupied			217,017			17,845			20,212			—			255,074
Commercial real estate - non-owner occupied			486,859			39,231			7,820			—			533,910
Multi-family			131,583			2,468			1,874			—			135,925
Construction and land development			227,775			5,663			3,837			—			237,275
One-to-four family residential			282,704			14,599			15,805			—			313,108
Municipal, consumer, and other			97,668			497			424			—			98,589
Total		$	1,945,019		$	127,595		$	71,643		$	—		$	2,144,257

Schedule of financial effect of troubled debt restructurings

The following tables present the financial effect of troubled debt restructurings for the years ended December 31:

										Charge-offs
				Recorded Investment						and Specific
Year Ended December 31, 2019		Number		Pre-Modification			Post-Modification			Reserves
		(dollars in thousands)
Commercial and industrial		3		$	516		$	516		$	—
Agricultural and farmland		2			392			392			—
Commercial real estate - owner occupied		1			170			170			—
One-to-four family residential		1			21			21			—
Total		7		$	1,099		$	1,099		$	—
										Charge-offs
				Recorded Investment						and Specific
Year Ended December 31, 2018		Number		Pre-Modification			Post-Modification			Reserves
		(dollars in thousands)
Commercial and industrial		2		$	296		$	296		$	157
Agricultural and farmland		1			171			171			—
Commercial real estate - owner occupied		2			5,173			5,189			47
One-to-four family residential		4			1,230			1,255			480
Total		9		$	6,870		$	6,911		$	684
										Charge-offs
				Recorded Investment						and Specific
Year Ended December 31, 2017		Number		Pre-Modification			Post-Modification			Reserves
		(dollars in thousands)
Commercial and industrial		4		$	659		$	659		$	165
Commercial real estate - owner occupied		4			613			613			—
Commercial real estate - non-owner occupied		4			2,954			2,281			674
One-to-four family residential		4			350			350			52
Total		16		$	4,576		$	3,903		$	891

		December 31,			December 31,			December 31,
		2019			2018			2017
		(dollars in thousands)
Commercial and industrial		$	—		$	47		$	—
Agricultural and farmland			98			166			—
Commercial real estate - owner occupied			—			172			—
One-to-four family residential			—			542			—
Total		$	98		$	927		$	—

Schedule of changes in the accretable yield for loans acquired with deteriorated credit quality

		Year Ended December 31,
		2019			2018			2017
		(dollars in thousands)
Beginning balance		$	2,101		$	2,723		$	3,647
Reclassification from non-accretable difference			822			2,092			4,061
Accretion income			(1,261)			(2,714)			(4,985)
Ending balance		$	1,662		$	2,101		$	2,723

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X

- Definition

Tabular disclosure of financing receivable modified as troubled debt restructuring.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 33
-URI http://asc.fasb.org/extlink&oid=118936363&loc=SL6953676-111524

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 34
-URI http://asc.fasb.org/extlink&oid=118936363&loc=SL6953682-111524

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