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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) | 12 Months Ended
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Dec. 31, 2017
Accounting Policies [Abstract] |
Schedule of Segments of the Company's Loan Portfolio | Below is a summary of the segments of the Company’s loan portfolio:
Commercial and industrial: |  | This portfolio segment includes general secured and unsecured commercial loans which are not secured by real estate. Risks inherent in this portfolio segment include fluctuations in the local and national economy.
Construction and development: |  | This portfolio segment includes all loans for the purpose of construction, including both business and residential structures; and real estate development loans, including non agricultural vacant land. Risks inherent in this portfolio include fluctuations in property values and changes in the local and national economy.
Commercial real estate: |  | The commercial real estate portfolio segment includes all commercial loans that are secured by real estate, other than those included in the construction and development, farmland, multi-family, and 1-4 family residential segments. Risks inherent in this portfolio segment include fluctuations in property values and changes in the local and national economy impacting the sale of the finished structures.
Farmland: |  | The farmland portfolio includes loans that are secured by real estate that is used or usable for agricultural purposes, including land used for crops, livestock production, grazing & pasture land and timberland. This segment includes land with a 1-4 family residential structure if the value of the land exceeds the value of the residence. Risks inherent in this portfolio segment include adverse changes in climate, fluctuations in feed and cattle prices and changes in property values.
Consumer: |  | This portfolio segment consists of non-real estate loans to consumers. This includes secured and unsecured loans such as auto and personal loans. The risks inherent in this portfolio segment include those factors that would impact the consumer’s ability to meet their obligations under the loan. These include increases in the local unemployment rate and fluctuations in consumer and business sales.
1-4 family residential: |  | This portfolio segment includes loans to both commercial and consumer borrowers secured by real estate for housing units of up to four families. Risks inherent in this portfolio segment include increases in the local unemployment rate, changes in the local economy and factors that would impact the value of the underlying collateral, such as changes in property values.
Multi-family residential: |  | This portfolio segment includes loans secured by structures containing five or more residential housing units. Risks inherent in this portfolio segment include increases to the local unemployment rate, changes in the local economy, and factors that would impact property values.
Agricultural: |  | The agricultural portfolio segment includes loans to individuals and companies in the dairy and cattle industries and farmers. Loans in the segment are secured by collateral including cattle, crops and equipment. Risks inherent in this portfolio segment include adverse changes in climate and fluctuations in feed and cattle prices.
Schedule of Financing Receivable Credit Quality Indicators | The following is a discussion of the primary credit quality indicators most closely monitored for the respective portfolio segment classes:
Commercial and industrial: |  | In assessing risk associated with commercial loans, management considers the business’s cash flow and the value of the underlying collateral to be the primary credit quality indicators.
Construction and development: |  | In assessing the credit quality of construction loans, management considers the ability of the borrower to finance principal and interest payments in the event that he is unable to sell the completed structure to be a primary credit quality indicator. For real estate development loans, management also considers the likelihood of the successful sale of the constructed properties in the development.
Commercial real estate: |  | Management considers the strength of the borrower’s cash flows, changes in property values and occupancy status to be key credit quality indicators of commercial real estate loans.
Farmland: |  | In assessing risk associated with farmland loans, management considers the borrower’s cash flows and underlying property values to be key credit quality indicators.
Consumer: |  | Management considers the debt to income ratio of the borrower, the borrower’s credit history, the availability of other credit to the borrower, the borrower’s past-due history, and, if applicable, the value of the underlying collateral to be primary credit quality indicators.
1-4 family residential: |  | Management considers changes in the local economy, changes in property values, and changes in local unemployment rates to be key credit quality indicators of the loans in the 1-4 family residential loan segment.
Multi-family residential: |  | Management considers changes in the local economy, changes in property values, vacancy rates and changes in local unemployment rates to be key credit quality indicators of the loans in the multifamily loan segment.
Agricultural: |  | In assessing risk associated with agricultural loans, management considers the borrower’s cash flows, the value of the underlying collateral and sources of secondary repayment to be primary credit quality indicators.
The following tables summarize the credit exposure in the Company's consumer and commercial loan portfolios as of:
December 31, 2017 | Commercial and industrial |  | Construction and development |  | Commercial real estate |  | Farmland |  | 1-4 family residential |  | Multi-family residential |  | Consumer and Overdrafts |  | Agricultural |  | Total
Grade: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass | $ | 196,890 |  |  | $ | 196,515 |  |  | $ | 412,488 |  |  | $ | 58,623 |  |  | $ | 373,154 |  |  | $ | 16,073 |  |  | $ | 51,409 |  |  | $ | 24,650 |  |  | $ | 1,329,802 |
Special mention | 348 |  |  | 259 |  |  | 1,135 |  |  | 226 |  |  | 442 |  |  | 20,284 |  |  | 65 |  |  | 454 |  |  | 23,213 |
Substandard | 270 |  |  | — |  |  | 4,514 |  |  | 174 |  |  | 775 |  |  | 217 |  |  | 87 |  |  | 492 |  |  | 6,529 |
Doubtful | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total | $ | 197,508 |  |  | $ | 196,774 |  |  | $ | 418,137 |  |  | $ | 59,023 |  |  | $ | 374,371 |  |  | $ | 36,574 |  |  | $ | 51,561 |  |  | $ | 25,596 |  |  | $ | 1,359,544 |
December 31, 2016 | Commercial and industrial |  | Construction and development |  | Commercial real estate |  | Farmland |  | 1-4 family residential |  | Multi-family residential |  | Consumer and Overdrafts |  | Agricultural |  | Total
Grade: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass | $ | 218,690 |  |  | $ | 127,802 |  |  | $ | 360,591 |  |  | $ | 61,717 |  |  | $ | 352,196 |  |  | $ | 25,871 |  |  | $ | 52,320 |  |  | $ | 17,965 |  |  | $ | 1,217,152 |
Special mention | 4,299 |  |  | 4 |  |  | 2,021 |  |  | 248 |  |  | 4,311 |  |  | — |  |  | 524 |  |  | 478 |  |  | 11,885 |
Substandard | 706 |  |  | 1,825 |  |  | 5,465 |  |  | 401 |  |  | 5,121 |  |  | 208 |  |  | 568 |  |  | 458 |  |  | 14,752 |
Doubtful | 17 |  |  | — |  |  | — |  |  | — |  |  | 37 |  |  | — |  |  | 82 |  |  | — |  |  | 136 |
Total | $ | 223,712 |  |  | $ | 129,631 |  |  | $ | 368,077 |  |  | $ | 62,366 |  |  | $ | 361,665 |  |  | $ | 26,079 |  |  | $ | 53,494 |  |  | $ | 18,901 |  |  | $ | 1,243,925 |
Schedule of Estimated Useful Lives | The following table provides a summary of the estimated useful life of the different fixed asset classes as stated in the policy:
Bank Buildings |  | Up to 40 years
Equipment |  | to 10 years
Furniture and Fixtures |  | to 7 years
Software |  | to 5 years
Automobiles |  | to 4 years
| December 31, 2017 |  | December 31, 2016
Land | $ | 9,857 |  |  | $ | 9,959 |
Building and improvements | 45,525 |  |  | 44,240 |
Furniture, fixtures and equipment | 12,845 |  |  | 14,188 |
Automobiles | 247 |  |  | 368 |
| 68,474 |  |  | 68,755 |
Less: accumulated depreciation | 24,656 |  |  | 23,945 |
| $ | 43,818 |  |  | $ | 44,810 |

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- Definition Tabular disclosure of financing receivables by credit quality indicator. The credit quality indicator is a statistic about the credit quality of financing receivables. Examples include, but not limited to, consumer credit risk scores, credit-rating-agency ratings, an entity's internal credit risk grades, loan-to-value ratios, collateral, collection experience and other internal metrics. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 55 -Paragraph 19 -URI http://asc.fasb.org/extlink&oid=82894031&loc=SL6953803-111525 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 29 -URI http://asc.fasb.org/extlink&oid=84173941&loc=SL6953659-111524 + Details
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