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Loans and Allowance for Loan Losses (Tables)

3 Months Ended

Mar. 31, 2015

Receivables [Abstract]

Schedule of activity in the allowance for loan losses and balances in the loan portfolio

Activity in the allowance for loan losses and balances in the loan portfolio were as follows:

(Dollars in thousands)
		Agricultural				Commercial and Industrial				Consumer				Commercial Real Estate				Construction Real Estate				Residential Real Estate				Unallocated				Total
Allowance for Loan Losses
Three Months Ended
March 31, 2015
Beginning balance		$	186			$	527			$	184			$	1,641			$	9			$	1,193			$	433			$	4,173
Charge-offs			—				—				(51	)			—				—				(1	)			—				(52	)
Recoveries			—				28				36				6				—				30				—				100
Provision			13				58				25				(149	)			30				261				(138	)			100
Ending balance		$	199			$	613			$	194			$	1,498			$	39			$	1,483			$	295			$	4,321
Individually evaluated for
impairment		$	1			$	—			$	2			$	414			$	—			$	384			$	—			$	801
Collectively evaluated for
impairment		$	198			$	613			$	192			$	1,084			$	39			$	1,099			$	295			$	3,520
Three Months Ended
March 31, 2014
Beginning balance		$	179			$	562			$	191			$	1,842			$	12			$	1,626			$	323			$	4,735
Charge-offs			—				(1	)			(53	)			(185	)			—				(90	)			—				(329	)
Recoveries			1				20				50				14				—				4				—				89
Provision			7				4				(1	)			(7	)			(5	)			24				78				100
Ending balance		$	187			$	585			$	187			$	1,664			$	7			$	1,564			$	401			$	4,595
Individually evaluated for
impairment		$	29			$	57			$	2			$	744			$	—			$	332			$	—			$	1,164
Collectively evaluated for
impairment		$	158			$	528			$	185			$	920			$	7			$	1,232			$	401			$	3,431
Loans
March 31, 2015
Individually evaluated for
impairment		$	210			$	5			$	26			$	3,031			$	—			$	2,684							$	5,956
Collectively evaluated for
impairment			35,329				88,284				19,731				97,321				3,242				88,430								332,337
Ending balance		$	35,539			$	88,289			$	19,757			$	100,352			$	3,242			$	91,114							$	338,293
December 31, 2014
Individually evaluated for
impairment		$	—			$	38			$	36			$	3,853			$	—			$	2,958							$	6,885
Collectively evaluated for
impairment			41,098				88,024				20,716				95,954				2,691				90,745								339,228
Ending balance		$	41,098			$	88,062			$	20,752			$	99,807			$	2,691			$	93,703							$	346,113

Schedule of the bank's credit exposure

Information regarding the Bank’s credit exposure is as follows:

Corporate Credit Exposure - Credit Risk Profile By Creditworthiness Category

		Agricultural								Commercial and Industrial								Commercial Real Estate
(Dollars in thousands)			March 31, 2015				December 31, 2014				March 31, 2015				December 31, 2014				March 31, 2015				December 31, 2014
Risk ratings 1 and 2		$	6,631			$	9,596			$	11,427			$	11,590			$	3,346			$	3,576
Risk rating 3			21,732				24,294				59,873				59,470				59,543				58,600
Risk rating 4			6,452				6,462				15,978				15,764				28,643				28,557
Risk rating 5			662				683				793				976				5,106				4,490
Risk rating 6			62				63				218				262				3,714				4,584
Risk rating 7			—				—				—				—				—				—
		$	35,539			$	41,098			$	88,289			$	88,062			$	100,352			$	99,807

Corporate Credit Exposure - Credit Risk Profile Based On Payment Activity

		Consumer								Construction Real Estate								Residential Real Estate
			March 31,				December 31,				March 31,				December 31,				March 31,				December 31,
			2015				2014				2015				2014				2015				2014
Performing		$	19,732			$	20,752			$	3,242			$	2,691			$	88,465			$	92,974
Nonperforming			25				—				—				—				2,649				58
Nonaccrual			—				—				—				—				—				671
		$	19,757			$	20,752			$	3,242			$	2,691			$	91,114			$	93,703

Schedule of troubled debt restructurings

The following schedule provides information on loans that were considered TDRs that were modified during the three months ended March 31, 2015 and March 31, 2014:

		March 31, 2015												March 31, 2014
(Dollars in thousands)			Number of				Pre- Modification Outstanding Recorded				Post- Modification Outstanding Recorded				Number of				Pre- Modification Outstanding Recorded				Post- Modification Outstanding Recorded
			Loans				Investment				Investment				Loans				Investment				Investment
Commercial real estate			3			$	669			$	669				3			$	440			$	448
Residential real estate			1				111				111				1				89				90
			4			$	780			$	780				4			$	529			$	538

The following schedule provides information on TDRs as of March 31, 2015 and 2014 where the borrower was past due with respect to principal and/or interest for 30 days or more during the three-month periods ended March 31, 2015 and March 31, 2014 that had been modified during the year prior to the default:

		Three Months Ended								Three Months Ended
		March 31, 2015								March 31, 2015
(Dollars in thousands)			Number				Recorded				Number				Recorded
			of Loans				Investment				of Loans				Investment
Commercial and industrial			—			$	—				—			$	—
Commercial real estate			3				615				3				680
			3			$	615				3			$	680

Schedule of impaired loans

Impaired loans by loan category follow:

						Unpaid
(Dollars in thousands)		Recorded				Principal				Related
		Investment				Balance				Allowance
March 31, 2015
With no related allowance recorded
Agricultural		$	—			$	—			$	—
Commercial and industrial			5				8				—
Consumer			—				—				—
Commercial real estate			819				874				—
Residential real estate			222				222				—
Subtotal			1,046				1,104				—
With an allowance recorded
Agricultural			210				210				1
Commercial and industrial			—				—				—
Consumer			26				26				2
Commercial real estate			2,212				2,740				414
Residential real estate			2,462				2,485				384
Subtotal			4,910				5,461				801
Total
Agricultural			210				210				1
Commercial and industrial			5				8				—
Consumer			26				26				2
Commercial real estate			3,031				3,614				414
Residential real estate			2,684				2,707				384
Total		$	5,956			$	6,565			$	801
December 31, 2014
With no related allowance recorded
Agricultural		$	—			$	—			$	—
Commercial and industrial			38				43				—
Consumer			8				8				—
Commercial real estate			413				419				—
Residential real estate			502				502				—
Subtotal			961				972				—
With an allowance recorded
Agricultural			—				—				—
Commercial and industrial			—				—				—
Consumer			28				28				4
Commercial real estate			3,440				4,498				745
Residential real estate			2,456				2,474				365
Subtotal			5,924				7,000				1,114
Total
Agricultural			—				—				—
Commercial and industrial			38				43				—
Consumer			36				36				4
Commercial real estate			3,853				4,917				745
Residential real estate			2,958				2,976				365
Total		$	6,885			$	7,972			$	1,114

The following schedule provides information regarding average balances of impaired loans and interest recognized on impaired loans for the three months ended March 31, 2015 and 2014:

		Average				Interest
(Dollars in thousands)		Recorded				Income
		Investment				Recognized
March 31, 2015
With no related allowance recorded
Agricultural		$	—			$	—
Commercial and industrial			21				—
Consumer			4				—
Commercial real estate			631				1
Residential real estate			362				—
Subtotal			1,018				1
With an allowance recorded
Agricultural			105				(6	)
Commercial and industrial			—				—
Consumer			27				1
Commercial real estate			2,826				24
Residential real estate			2,460				22
Subtotal			5,418				41
Total
Agricultural			105				(6	)
Commercial and industrial			21				—
Consumer			31				1
Commercial real estate			3,457				25
Residential real estate			2,822				22
Total		$	6,436			$	42
March 31, 2014
With no related allowance recorded
Agricultural		$	226			$	—
Commercial and industrial			145				—
Consumer			1				—
Commercial real estate			607				5
Residential real estate			747				5
Subtotal			1,726				10
With an allowance recorded
Agricultural			182				1
Commercial and industrial			465				1
Consumer			33				1
Commercial real estate			3,792				31
Residential real estate			2,123				23
Subtotal			6,595				57
Total
Agricultural			408				1
Commercial and industrial			610				1
Consumer			34				1
Commercial real estate			4,399				36
Residential real estate			2,870				28
Total		$	8,321			$	67

Schedule of aging analysis of loans by loan category

An aging analysis of loans by loan category follows:

										Greater																90 Days Past
(Dollars in thousands)		30 to 59				60 to 89				Than 90								Loans Not				Total				Due and
		Days				Days				Days (1)				Total				Past Due				Loans				Accruing
March 31, 2015
Agricultural		$	—			$	—			$	210			$	210			$	35,329			$	35,539			$	—
Commercial and industrial			309				247				—				555				87,734				88,289				—
Consumer			40				3				—				43				19,714				19,757				—
Commercial real estate			1,097				—				356				1,453				98,899				100,352				—
Construction real estate			—				—				—				—				3,242				3,242				—
Residential real estate			417				19				186				622				90,492				91,114				—
		$	1,863			$	269			$	752			$	2,883			$	335,410			$	338,293			$	—
December 31, 2014
Agricultural		$	—			$	—			$	—			$	—			$	41,098			$	41,098			$	—
Commercial and industrial			33				260				—				293				87,769				88,062				—
Consumer			66				10				—				76				20,676				20,752				—
Commercial real estate			172				51				699				922				98,885				99,807				—
Construction real estate			—				—				—				—				2,691				2,691				—
Residential real estate			1,376				404				363				2,143				91,560				93,703				58
		$	1,647			$	725			$	1,062			$	3,434			$	342,679			$	346,113			$	58

(1) Includes nonaccrual loans.

Schedule of nonaccrual loans by loan category

Nonaccrual loans by loan category follow:

(Dollars in thousands)			March 31,				December 31,
			2015				2014
Agricultural		$	210			$	—
Commercial and industrial			5				38
Consumer			—				—
Commercial real estate			1,238				2,652
Construction real estate			—				—
Residential real estate			710				671
		$	2,163			$	3,361

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- Definition

Tabular disclosure of financing receivables (examples of financing receivables include loans, trade accounts receivable and notes receivable) and activity in the allowance for credit losses account.

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-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 10

-Section 50

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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.

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Tabular disclosure of nonaccrual and past due financing receivables (such as loans and trade receivables), including: (a) the recorded investment in loans and trade receivables, if applicable, on nonaccrual status as of each balance sheet date (b) the recorded investment in loans and trade receivables, if applicable, past due 90 days or more and still accruing.

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Tabular disclosure of financing receivables and troubled debt restructurings.

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