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Loans and Allowance for Loan Losses (Tables)

9 Months Ended

Sep. 30, 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 September 30, 2015
Beginning balance		$	279			$	498			$	193			$	1,284			$	28			$	1,375			$	695			$	4,352
Charge-offs			—				—				(65	)			—				—				(25	)			—				(90	)
Recoveries			—				11				25				15				—				4				—				55
Provision			10				(14	)			57				(179	)			15				(2	)			113				—
Ending balance		$	289			$	495			$	210			$	1,120			$	43			$	1,352			$	808			$	4,317
Nine Months Ended September 30, 2015
Beginning balance		$	187			$	527			$	183			$	1,641			$	9			$	1,193			$	433			$	4,173
Charge-offs			—				—				(172	)			—				—				(46	)			—				(218	)
Recoveries			1				59				104				36				—				62				—				262
Provision			101				(91	)			95				(557	)			34				143				375				100
Ending balance		$	289			$	495			$	210			$	1,120			$	43			$	1,352			$	808			$	4,317
Individually evaluated for impairment		$	3			$	1			$	29			$	296			$	—			$	355			$	—			$	684
Collectively evaluated for  impairment		$	286			$	494			$	181			$	824			$	43			$	997			$	808			$	3,633
Three Months Ended September 30, 2014
Beginning balance		$	180			$	677			$	195			$	1,743			$	5			$	1,269			$	587			$	4,656
Charge-offs			—				—				(82	)			—				—				(7	)			—				(89	)
Recoveries			6				23				39				16				—				9				—				93
Provision			(47	)			(78	)			42				325				1				(120	)			(123	)			—
Ending balance		$	139			$	622			$	194			$	2,084			$	6			$	1,151			$	464			$	4,660
Nine Months Ended September 30, 2014
Beginning balance		$	179			$	562			$	192			$	1,842			$	12			$	1,625			$	323			$	4,735
Charge-offs			—				—				(199	)			(185	)			—				(117	)			—				(501	)
Recoveries			10				90				146				39				—				41				—				326
Provision			(50	)			(30	)			55				388				(6	)			(398	)			141				100
Ending balance		$	139			$	622			$	194			$	2,084			$	6			$	1,151			$	464			$	4,660
Individually evaluated for impairment		$	6			$	18			$	3			$	1,053			$	—			$	301			$	—			$	1,381
Collectively evaluated for impairment		$	133			$	604			$	191			$	1,031			$	6			$	850			$	464			$	3,279
Loans September 30, 2015
Individually evaluated for impairment		$	51			$	107			$	69			$	3,325			$	—			$	2,473							$	6,025
Collectively evaluated for impairment			37,626				88,658				20,504				95,879				4,701				89,653								337,021
Ending balance		$	37,677			$	88,765			$	20,573			$	99,204			$	4,701			$	92,126							$	343,046
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)		September 30,				December 31,				September 30,				December 31,				September 30,				December 31,
		2015				2014				2015				2014				2015				2014
Risk ratings 1 and 2		$	7,576			$	9,596			$	9,149			$	11,590			$	3,322			$	3,576
Risk rating 3			23,957				24,294				63,839				59,470				58,634				58,600
Risk rating 4			4,252				6,462				14,899				15,764				29,904				28,557
Risk rating 5			1,841				683				862				976				4,955				4,490
Risk rating 6			51				63				16				262				2,389				4,584
Risk rating 7			—				—				—				—				—				—
		$	37,677			$	41,098			$	88,765			$	88,062			$	99,204			$	99,807

Corporate Credit Exposure - Credit Risk Profile Based On Payment Activity:

		Consumer								Construction Real Estate								Residential Real Estate
(Dollars in thousands)		September 30,				December 31,				September 30,				December 31,				September 30,				December 31,
		2015				2014				2015				2014				2015				2014
Performing		$	20,544			$	20,752			$	4,701			$	2,691			$	89,619			$	92,974
Nonperforming			29				—				—				—				2,059				58
Nonaccrual			—				—				—				—				448				671
		$	20,573			$	20,752			$	4,701			$	2,691			$	92,126			$	93,703

Schedule of troubled debt restructurings

The following schedule provides information on loans that were considered TDRs that were modified during the three- and nine-month periods ended September 30, 2015:

		Three Months Ended September 30, 2015												Nine Months Ended September 30, 2015
						Pre-				Post-								Pre-				Post-
						Modification				Modification								Modification				Modification
						Outstanding				Outstanding								Outstanding				Outstanding
(Dollars in thousands)		Number of				Recorded				Recorded				Number of				Recorded				Recorded
		Loans				Investment				Investment				Loans				Investment				Investment
Commercial real estate			—			$	—			$	—				4			$	448			$	448
Residential real estate			1				85				85				2				193				193
			1			$	85			$	85				6			$	641			$	641

The following schedule provides information on loans that were considered TDRs that were modified during the three- and nine-month periods ended September 30, 2014:

		Three Months Ended September 30, 2014												Nine Months Ended September 30, 2014
						Pre-				Post-								Pre-				Post-
						Modification				Modification								Modification				Modification
						Outstanding				Outstanding								Outstanding				Outstanding
(Dollars in thousands)		Number of				Recorded				Recorded				Number of				Recorded				Recorded
		Loans				Investment				Investment				Loans				Investment				Investment
Commercial real estate			2			$	731			$	731				5			$	1,165			$	1,167
Residential real estate			1				197				193				2				286				281
			3			$	928			$	924				7			$	1,451			$	1,448

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

Three Months Ended

Nine Months Ended

September 30, 2015

September 30, 2015

(Dollars in thousands)

Number

Recorded

Number

Recorded

of Loans

Investment

of Loans

Investment

Commercial real estate

2

$

293

3

$

409

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

		Three Months Ended								Nine Months Ended
		September 30, 2014								September 30, 2014
(Dollars in thousands)		Number				Recorded				Number				Recorded
		of Loans				Investment				of Loans				Investment
Commercial and industrial			6			$	1,315				6			$	1,315
Commercial real estate			2				111				2				111
			8			$	1,426				8			$	1,426

Schedule of impaired loans

Impaired loans by loan category follow:

						Unpaid
(Dollars in thousands)		Recorded				Principal				Related
		Investment				Balance				Allowance
September 30, 2015
With no related allowance recorded
Agricultural		$	—			$	—			$	—
Commercial and industrial			4				7				—
Consumer			—				—				—
Commercial real estate			1,790				1,833				—
Residential real estate			42				42				—
Subtotal			1,836				1,882				—
With an allowance recorded
Agricultural			51				51				3
Commercial and industrial			103				103				1
Consumer			69				69				29
Commercial real estate			1,535				2,069				296
Residential real estate			2,431				2,444				355
Subtotal			4,189				4,736				684
Total
Agricultural			51				51				3
Commercial and industrial			107				110				1
Consumer			69				69				29
Commercial real estate			3,325				3,902				296
Residential real estate			2,473				2,486				355
Total		$	6,025			$	6,618			$	684
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 nine months ended September 30, 2015 and 2014:

		Average				Interest
(Dollars in thousands)		Recorded				Income
		Investment				Recognized
September 30, 2015
With no related allowance recorded
Agricultural		$	—			$	—
Commercial and industrial			13				—
Consumer			2				—
Commercial real estate			941				23
Residential real estate			236				(1	)
Subtotal			1,192				22
With an allowance recorded
Agricultural			65				(6	)
Commercial and industrial			26				1
Consumer			37				2
Commercial real estate			2,190				53
Residential real estate			2,402				64
Subtotal			4,720				114
Total
Agricultural			65				(6	)
Commercial and industrial			39				1
Consumer			39				2
Commercial real estate			3,131				76
Residential real estate			2,638				63
Total		$	5,912			$	136
September 30, 2014
With no related allowance recorded
Agricultural		$	113			$	—
Commercial and industrial			91				—
Consumer			1				—
Commercial real estate			338				5
Residential real estate			490				5
Subtotal			1,033				10
With an allowance recorded
Agricultural			162				—
Commercial and industrial			365				4
Consumer			32				2
Commercial real estate			4,055				71
Residential real estate			2,289				69
Subtotal			6,903				146
Total
Agricultural			275				—
Commercial and industrial			457				4
Consumer			33				2
Commercial real estate			4,392				76
Residential real estate			2,779				74
Total		$	7,936			$	156

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								Due and
		Days				Days				Days (1)				Total				Past Due				Total Loans				Accruing
September 30, 2015
Agricultural		$	—			$	—			$	51			$	51			$	37,626			$	37,677			$	—
Commercial and industrial			163				103				4				270				88,495				88,765				—
Consumer			135				20				5				160				20,413				20,573				5
Commercial real estate			909				1,096				480				2,485				96,719				99,204				—
Construction real estate			—				—				—				—				4,701				4,701				—
Residential real estate			1,244				183				73				1,500				90,626				92,126				58
		$	2,451			$	1,402			$	613			$	4,466			$	338,580			$	343,046			$	63
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)		September 30,				December 31,
		2015				2014
Agricultural		$	51			$	—
Commercial and industrial			4				38
Consumer			—				—
Commercial real estate			897				2,652
Construction real estate			—				—
Residential real estate			448				671
		$	1,400			$	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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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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