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Loans and Allowance for Loan Losses (Tables)

3 Months Ended

Mar. 31, 2017

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, 2017
Beginning balance		$	433			$	688			$	305			$	1,438			$	62			$	1,014			$	337			$	4,277
Charge-offs			—				(10	)			(80	)			—				—				(35	)			—				(125	)
Recoveries			—				—				52				112				—				9				—				173
Provision			(27	)			67				9				(136	)			(39	)			(261	)			387				—
Ending balance		$	406			$	745			$	286			$	1,414			$	23			$	727			$	724			$	4,325
Individually evaluated for impairment		$	36			$	25			$	6			$	98			$	—			$	276			$	—			$	441
Collectively evaluated for impairment		$	370			$	720			$	280			$	1,316			$	23			$	451			$	724			$	3,884
December 31, 2016
Individually evaluated for impairment		$	3			$	11			$	2			$	91			$	—			$	296			$	—			$	403
Collectively evaluated for impairment		$	430			$	677			$	303			$	1,347			$	62			$	717			$	338			$	3,874
Three Months Ended March 31, 2016
Beginning balance		$	420			$	586			$	297			$	1,030			$	46			$	1,388			$	427			$	4,194
Charge-offs			—				(33	)			(39	)			—				—				(69	)			—				(141	)
Recoveries			—				15				42				8				—				7				—				72
Provision			(38	)			123				(28	)			100				(3	)			24				(178	)			—
Ending balance		$	382			$	691			$	272			$	1,138			$	43			$	1,350			$	249			$	4,125
Individually evaluated for impairment		$	2			$	9			$	2			$	219			$	—			$	343			$	—			$	575
Collectively evaluated for impairment		$	380			$	682			$	270			$	919			$	43			$	1,007			$	249			$	3,550
Loans March 31, 2017
Individually evaluated for impairment		$	482			$	495			$	34			$	1,141			$	—			$	2,546							$	4,698
Collectively evaluated for impairment			38,046				100,559				22,324				115,191				5,035				87,438								368,593
Ending balance		$	38,528			$	101,054			$	22,358			$	116,332			$	5,035			$	89,984							$	373,291
December 31, 2016
Individually evaluated for impairment		$	526			$	301			$	28			$	1,073			$	—			$	2,983							$	4,911
Collectively evaluated for impairment			44,088				95,787				21,568				109,689				6,153				86,804								364,089
Ending balance		$	44,614			$	96,088			$	21,596			$	110,762			$	6,153			$	89,787							$	369,000

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,				December 31,				March 31,				December 31,				March 31,				December 31,
		2017				2016				2017				2016				2017				2016
Risk ratings 1 and 2		$	10,581			$	12,005			$	13,642			$	12,135			$	7,880			$	8,013
Risk rating 3			21,057				23,852				60,523				56,714				66,400				59,343
Risk rating 4			5,647				7,505				25,650				25,895				38,616				39,641
Risk rating 5			761				726				857				1,267				1,795				1,867
Risk rating 6			482				526				382				77				1,641				1,898
Risk rating 7			—				—				—				—				—				—
		$	38,528			$	44,614			$	101,054			$	96,088			$	116,332			$	110,762

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,
		2017				2016				2017				2016				2017				2016
Performing		$	22,345			$	21,590			$	5,035			$	6,153			$	89,620			$	88,767
Nonperforming			8				—				—				—				50				229
Nonaccrual			5				6				—				—				314				791
		$	22,358			$	21,596			$	5,035			$	6,153			$	89,984			$	89,787

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, 2017 and March 31, 2016:

		March 31, 2017												March 31, 2016
						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			—			$	—			$	—				1			$	128			$	128
Residential real estate			—				—				—				1				30				30
			—			$	—			$	—				2			$	158			$	158

The following schedule provides information on TDRs as of March 31, 2017 and 2016 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, 2017 and March 31, 2016 that had been modified during the year prior to the default:

		Three Months Ended								Three Months Ended
		March 31, 2017								March 31, 2016
(Dollars in thousands)		Number				Recorded				Number				Recorded
		of Loans				Investment				of Loans				Investment
Agricultural			1			$	105				1			$	128
Residential real estate			1				126				—				—
			2			$	231				1			$	128

Schedule of impaired loans

Impaired loans by loan category follow:

						Unpaid
(Dollars in thousands)		Recorded				Principal				Related
		Investment				Balance				Allowance
March 31, 2017
With no related allowance recorded
Agricultural		$	—			$	—			$	—
Commercial and industrial			177				316				—
Consumer			—				—				—
Commercial real estate			102				205				—
Residential real estate			—				—				—
Subtotal			279				521				—
With an allowance recorded
Agricultural			482				486				36
Commercial and industrial			318				179				25
Consumer			34				34				6
Commercial real estate			1,039				1,207				98
Residential real estate			2,546				2,495				276
Subtotal			4,419				4,401				441
Total
Agricultural			482				486				36
Commercial and industrial			495				495				25
Consumer			34				34				6
Commercial real estate			1,141				1,412				98
Residential real estate			2,546				2,495				276
Total		$	4,698			$	4,922			$	441
December 31, 2016
With no related allowance recorded
Agricultural		$	482			$	485			$	—
Commercial and industrial			206				207				—
Consumer			—				—				—
Commercial real estate			342				939				—
Residential real estate			301				292				—
Subtotal			1,331				1,923				—
With an allowance recorded
Agricultural			44				44				3
Commercial and industrial			95				95				11
Consumer			28				28				2
Commercial real estate			731				804				91
Residential real estate			2,682				2,711				296
Subtotal			3,580				3,682				403
Total
Agricultural			526				529				3
Commercial and industrial			301				302				11
Consumer			28				28				2
Commercial real estate			1,073				1,743				91
Residential real estate			2,983				3,003				296
Total		$	4,911			$	5,605			$	403

The following schedule provides information regarding average balances of impaired loans and interest recognized on impaired loans for the three months ended March 31, 2017 and 2016:

		Average				Interest
(Dollars in thousands)		Recorded				Income
		Investment				Recognized
March 31, 2017
With no related allowance recorded
Agricultural		$	241			$	—
Commercial and industrial			191				1
Consumer			—				—
Commercial real estate			222				—
Residential real estate			151				—
Subtotal			805				1
With an allowance recorded
Agricultural			263				—
Commercial and industrial			207				3
Consumer			31				1
Commercial real estate			885				14
Residential real estate			2,614				26
Subtotal			4,000				44
Total
Agricultural			504				—
Commercial and industrial			398				4
Consumer			31				1
Commercial real estate			1,107				14
Residential real estate			2,765				26
Total		$	4,805			$	45
March 31, 2016
With no related allowance recorded
Agricultural		$	64			$	2
Commercial and industrial			37				—
Consumer			—				—
Commercial real estate			1,400				4
Residential real estate			49				1
Subtotal			1,550				7
With an allowance recorded
Agricultural			49				—
Commercial and industrial			214				(3	)
Consumer			23				0
Commercial real estate			1,536				10
Residential real estate			2,545				24
Subtotal			4,367				31
Total
Agricultural			113				2
Commercial and industrial			251				(3	)
Consumer			23				0
Commercial real estate			2,936				14
Residential real estate			2,594				25
Total		$	5,917			$	39

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
March 31, 2017
Agricultural		$	—			$	—			$	482			$	482			$	38,046			$	38,528			$	—
Commercial and industrial			—				—				235				235				100,819				101,054				—
Consumer			92				16				13				121				22,237				22,358				8
Commercial real estate			191				24				—				215				116,117				116,332				—
Construction real estate			—				—				—				—				5,035				5,035				—
Residential real estate			3,070				157				82				3,309				86,675				89,984				50
		$	3,353			$	197			$	812			$	4,362			$	368,929			$	373,291			$	58
December 31, 2016
Agricultural		$	—			$	—			$	—			$	—			$	44,614			$	44,614			$	—
Commercial and industrial			—				30				245				275				95,813				96,088				—
Consumer			99				2				6				107				21,489				21,596				—
Commercial real estate			—				—				260				260				110,502				110,762				—
Construction real estate			—				—				—				—				6,153				6,153				—
Residential real estate			1,027				109				646				1,782				88,005				89,787				229
		$	1,126			$	141			$	1,157			$	2,424			$	366,576			$	369,000			$	229

(1) Includes nonaccrual loans.

Schedule of nonaccrual loans by loan category

Nonaccrual loans by loan category follow:

(Dollars in thousands)		March 31,				December 31,
		2017				2016
Agricultural		$	482			$	482
Commercial and industrial			374				245
Consumer			5				6
Commercial real estate			261				458
Construction real estate			—				—
Residential real estate			314				792
		$	1,436			$	1,983

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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.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 11B
-URI http://asc.fasb.org/extlink&oid=84173941&loc=SL6953423-111524

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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.

+ 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

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-Section 50
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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 that are past due but not impaired, financing receivables that are 90 days past due and still accruing, and financing receivables on nonaccrual status.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 7
-URI http://asc.fasb.org/extlink&oid=84173941&loc=d3e5111-111524

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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.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 7
-URI http://asc.fasb.org/extlink&oid=84173941&loc=d3e5111-111524

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Tabular disclosure of financing receivables and troubled debt restructurings.

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Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 33
-URI http://asc.fasb.org/extlink&oid=84173941&loc=SL6953676-111524

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