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LOANS AND ALLOWANCE FOR LOAN LOSSES | 6 Months Ended
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Jun. 30, 2019
Receivables [Abstract] |
LOANS AND ALLOWANCE FOR LOAN LOSSES | NOTE 3 – LOANS AND ALLOWANCE FOR LOAN LOSSES Activity in the allowance for loan losses and balances in the loan portfolio were as follows:
|  |  |  |  | Commercial |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
(Dollars in thousands) |  |  |  |  | and |  |  |  |  |  | Commercial |  |  | Construction |  |  | Residential |  |  |  |  |  |  |
|  | Agricultural |  |  | Industrial |  |  | Consumer |  |  | Real Estate |  |  | Real Estate |  |  | Real Estate |  |  | Unallocated |  |  | Total |
Allowance for Loan Losses |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Three Months Ended |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
June 30, 2019 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance |  | $ | 424 |  |  | $ | 857 |  |  | $ | 336 |  |  | $ | 1,863 |  |  | $ | 40 |  |  | $ | 558 |  |  | $ | 652 |  |  | $ | 4,730 |
Charge-offs |  |  | — |  |  |  | (1 | ) |  |  | (45 | ) |  |  | — |  |  |  | — |  |  |  | (15 | ) |  |  | — |  |  |  | (61 | )
Recoveries |  |  | 65 |  |  |  | 3 |  |  |  | 39 |  |  |  | 4 |  |  |  | — |  |  |  | 21 |  |  |  | — |  |  |  | 132 |
Provision |  |  | (127 | ) |  |  | (41 | ) |  |  | 5 |  |  |  | 531 |  |  |  | 3 |  |  |  | (42 | ) |  |  | (329 | ) |  |  | — |
Ending balance |  | $ | 362 |  |  | $ | 818 |  |  | $ | 335 |  |  | $ | 2,398 |  |  | $ | 43 |  |  | $ | 522 |  |  | $ | 323 |  |  | $ | 4,801 |
Six Months Ended |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
June 30, 2019 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance |  | $ | 481 |  |  | $ | 892 |  |  | $ | 254 |  |  | $ | 1,926 |  |  | $ | 38 |  |  | $ | 537 |  |  | $ | 545 |  |  | $ | 4,673 |
Charge-offs |  |  | — |  |  |  | (2 | ) |  |  | (151 | ) |  |  | — |  |  |  | — |  |  |  | (14 | ) |  |  | — |  |  |  | (167 | )
Recoveries |  |  | 65 |  |  |  | 20 |  |  |  | 88 |  |  |  | 6 |  |  |  | — |  |  |  | 116 |  |  |  | — |  |  |  | 295 |
Provision |  |  | (184 | ) |  |  | (92 | ) |  |  | 144 |  |  |  | 466 |  |  |  | 5 |  |  |  | (117 | ) |  |  | (222 | ) |  |  | — |
Ending balance |  | $ | 362 |  |  | $ | 818 |  |  | $ | 335 |  |  | $ | 2,398 |  |  | $ | 43 |  |  | $ | 522 |  |  | $ | 323 |  |  | $ | 4,801 |
Individually evaluated for impairment |  | $ | 80 |  |  | $ | 84 |  |  | $ | 10 |  |  | $ | 605 |  |  | $ | — |  |  | $ | 159 |  |  | $ | — |  |  | $ | 938 |
Collectively evaluated for impairment |  | $ | 282 |  |  | $ | 734 |  |  | $ | 325 |  |  | $ | 1,793 |  |  | $ | 43 |  |  | $ | 363 |  |  | $ | 323 |  |  | $ | 3,863 |
Three Months Ended |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
June 30, 2018 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance |  | $ | 350 |  |  | $ | 1,005 |  |  | $ | 245 |  |  | $ | 1,786 |  |  | $ | 18 |  |  | $ | 625 |  |  | $ | 680 |  |  | $ | 4,709 |
Charge-offs |  |  | — |  |  |  | (57 | ) |  |  | (50 | ) |  |  | — |  |  |  | — |  |  |  | (9 | ) |  |  | — |  |  |  | (116 | )
Recoveries |  |  | — |  |  |  | — |  |  |  | 15 |  |  |  | 3 |  |  |  | — |  |  |  | 48 |  |  |  | — |  |  |  | 66 |
Provision |  |  | 9 |  |  |  | 22 |  |  |  | (5 | ) |  |  | 122 |  |  |  | (2 | ) |  |  | (44 | ) |  |  | (102 | ) |  |  | — |
Ending balance |  | $ | 359 |  |  | $ | 970 |  |  | $ | 205 |  |  | $ | 1,911 |  |  | $ | 16 |  |  | $ | 620 |  |  | $ | 578 |  |  | $ | 4,659 |
Six Months Ended |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
June 30, 2018 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance |  | $ | 506 |  |  | $ | 1,001 |  |  | $ | 262 |  |  | $ | 1,761 |  |  | $ | 35 |  |  | $ | 726 |  |  | $ | 286 |  |  | $ | 4,577 |
Charge-offs |  |  | — |  |  |  | (58 | ) |  |  | (118 | ) |  |  | — |  |  |  | — |  |  |  | (13 | ) |  |  | — |  |  |  | (189 | )
Recoveries |  |  | — |  |  |  | 53 |  |  |  | 51 |  |  |  | 59 |  |  |  | — |  |  |  | 73 |  |  |  | — |  |  |  | 236 |
Provision |  |  | (147 | ) |  |  | (26 | ) |  |  | 10 |  |  |  | 91 |  |  |  | (19 | ) |  |  | (166 | ) |  |  | 292 |  |  |  | 35 |
Ending balance |  | $ | 359 |  |  | $ | 970 |  |  | $ | 205 |  |  | $ | 1,911 |  |  | $ | 16 |  |  | $ | 620 |  |  | $ | 578 |  |  | $ | 4,659 |
Individually evaluated for impairment |  | $ | — |  |  | $ | 76 |  |  | $ | 1 |  |  | $ | 28 |  |  | $ | — |  |  | $ | 221 |  |  | $ | — |  |  | $ | 326 |
Collectively evaluated for impairment |  | $ | 359 |  |  | $ | 894 |  |  | $ | 204 |  |  | $ | 1,883 |  |  | $ | 16 |  |  | $ | 399 |  |  | $ | 578 |  |  | $ | 4,333 |
Loans |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
June 30, 2019 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for impairment |  | $ | 389 |  |  | $ | 362 |  |  | $ | 54 |  |  | $ | 2,937 |  |  | $ | — |  |  | $ | 2,613 |  |  |  |  |  |  | $ | 6,355 |
Collectively evaluated for impairment |  |  | 40,492 |  |  |  | 84,720 |  |  |  | 24,628 |  |  |  | 138,005 |  |  |  | 9,948 |  |  |  | 93,079 |  |  |  |  |  |  |  | 390,872 |
Ending balance |  | $ | 40,881 |  |  | $ | 85,082 |  |  | $ | 24,682 |  |  | $ | 140,942 |  |  | $ | 9,948 |  |  | $ | 95,692 |  |  |  |  |  |  | $ | 397,227 |
December 31, 2018 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for impairment |  | $ | 578 |  |  | $ | 21 |  |  | $ | 90 |  |  | $ | 623 |  |  | $ | — |  |  | $ | 2,712 |  |  |  |  |  |  | $ | 4,024 |
Collectively evaluated for impairment |  |  | 48,531 |  |  |  | 91,385 |  |  |  | 24,292 |  |  |  | 138,830 |  |  |  | 8,843 |  |  |  | 93,168 |  |  |  |  |  |  |  | 405,049 |
Ending balance |  | $ | 49,109 |  |  | $ | 91,406 |  |  | $ | 24,382 |  |  | $ | 139,453 |  |  | $ | 8,843 |  |  | $ | 95,880 |  |  |  |  |  |  | $ | 409,073 |
The process to monitor the credit quality of ChoiceOne’s loan portfolio includes tracking (1) the risk ratings of business loans, (2) the level of classified business loans, and (3) delinquent and nonperforming consumer loans. Business loans are risk rated on a scale of 1 to 8. A description of the characteristics of the ratings follows: Risk ratings 1 and 2: These loans are considered pass credits. They exhibit good to exceptional credit risk and demonstrate the ability to repay the loan from normal business operations. Risk rating 3: These loans are considered pass credits. They exhibit acceptable credit risk and demonstrate the ability to repay the loan from normal business operations. Risk rating 4: These loans are considered pass credits. However, they have potential developing weaknesses that, if not corrected, may cause deterioration in the ability of the borrower to repay the loan. While a loss is possible for a loan with this rating, it is not anticipated. Risk rating 5: These loans are considered special mention credits. Loans in this risk rating are considered to be inadequately protected by the net worth and debt service coverage of the borrower or of any pledged collateral. These loans have well defined weaknesses that may jeopardize the borrower’s ability to repay the loan. If the weaknesses are not corrected, loss of principal and interest could be probable. Risk rating 6: These loans are considered substandard credits. These loans have well defined weaknesses, the severity of which makes collection of principal and interest in full questionable. Loans in this category may be placed on nonaccrual status. Risk rating 7: These loans are considered doubtful credits. Some loss of principal and interest has been determined to be probable. The estimate of the amount of loss could be affected by factors such as the borrower’s ability to provide additional capital or collateral. Loans in this category are on nonaccrual status. Risk rating 8: These loans are considered loss credits. They are considered uncollectible and will be charged off against the allowance for loan losses. 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) |  | June 30, |  |  | December 31, |  |  | June 30, |  |  | December 31, |  |  | June 30, |  |  | December 31, |
|  | 2019 |  |  | 2018 |  |  | 2019 |  |  | 2018 |  |  | 2019 |  |  | 2018 |
Risk ratings 1 and 2 |  | $ | 12,032 |  |  | $ | 15,300 |  |  | $ | 12,759 |  |  | $ | 11,972 |  |  | $ | 9,208 |  |  | $ | 7,962 |
Risk rating 3 |  |  | 17,950 |  |  |  | 23,938 |  |  |  | 41,464 |  |  |  | 50,266 |  |  |  | 88,377 |  |  |  | 89,173 |
Risk rating 4 |  |  | 9,829 |  |  |  | 9,082 |  |  |  | 27,666 |  |  |  | 23,961 |  |  |  | 37,280 |  |  |  | 36,193 |
Risk rating 5 |  |  | 681 |  |  |  | 211 |  |  |  | 2,846 |  |  |  | 5,204 |  |  |  | 2,469 |  |  |  | 4,850 |
Risk rating 6 |  |  | 389 |  |  |  | 578 |  |  |  | 347 |  |  |  | 3 |  |  |  | 3,608 |  |  |  | 1,275 |
|  | $ | 40,881 |  |  | $ | 49,109 |  |  | $ | 85,082 |  |  | $ | 91,406 |  |  | $ | 140,942 |  |  | $ | 139,453 |
Corporate Credit Exposure - Credit Risk Profile Based On Payment Activity
|  | Consumer |  |  | Construction Real Estate |  |  | Residential Real Estate |
(Dollars in thousands) |  | June 30, |  |  | December 31, |  |  | June 30, |  |  | December 31, |  |  | June 30, |  |  | December 31, |
|  | 2019 |  |  | 2018 |  |  | 2019 |  |  | 2018 |  |  | 2019 |  |  | 2018 |
Performing |  | $ | 24,640 |  |  | $ | 24,320 |  |  | $ | 9,948 |  |  | $ | 8,843 |  |  | $ | 94,775 |  |  | $ | 94,925 |
Nonperforming |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Nonaccrual |  |  | 42 |  |  |  | 62 |  |  |  | — |  |  |  | — |  |  |  | 917 |  |  |  | 955 |
|  | $ | 24,682 |  |  | $ | 24,382 |  |  | $ | 9,948 |  |  | $ | 8,843 |  |  | $ | 95,692 |  |  | $ | 95,880 |
The following schedule provides information on loans that were considered TDRs that were modified during the three- and six-month periods ended June 30, 2019 and June 30, 2018:
|  | Three Months Ended June 30, 2019 |  |  | Six Months Ended June 30, 2019 |
|  |  |  |  | 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 |  |  | $ | 2,471 |  |  | $ | 2,471 |  |  |  | 2 |  |  | $ | 2,471 |  |  | $ | 2,471 |
Residential real estate |  |  | 1 |  |  |  | 17 |  |  |  | 17 |  |  |  | 1 |  |  |  | 17 |  |  |  | 17 |
|  |  | 3 |  |  | $ | 2,488 |  |  | $ | 2,488 |  |  |  | 3 |  |  | $ | 2,488 |  |  | $ | 2,488 |
|  | Three Months Ended June 30, 2018 |  |  | Six Months Ended June 30, 2018 |
|  |  |  |  | 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 and industrial |  |  | — |  |  | $ | — |  |  | $ | — |  |  |  | 1 |  |  | $ | 39 |  |  | $ | 39 |
The pre-modification and post-modification outstanding recorded investments represent amounts as of the date of loan modification. If a difference exists between the pre-modification and post-modification outstanding recorded investment, it represents impairment recognized through the provision for loan losses computed based on a loan’s post-modification present value of expected future cash flows discounted at the loan’s original effective interest rate. If no difference exists, a loss is not expected to be incurred based on an assessment of the borrower’s expected cash flows. The following schedule provides information on TDRs as of June 30, 2019 and 2018 where the borrower was past due with respect to principal and/or interest for 30 days or more during the three and six-month periods ended June 30, 2019 and June 30, 2018 that had been modified during the year prior to the default:
|  | Three Months Ended |  |  | Six Months Ended |
|  | June 30, 2019 |  |  | June 30, 2019 |
(Dollars in thousands) |  | Number |  |  | Recorded |  |  | Number |  |  | Recorded |
|  | of Loans |  |  | Investment |  |  | of Loans |  |  | Investment |
Commercial real estate |  |  | 2 |  |  | $ | 2,471 |  |  |  | 2 |  |  | $ | 2,471 |
|  | Three Months Ended |  |  | Six Months Ended |
|  | June 30, 2018 |  |  | June 30, 2018 |
(Dollars in thousands) |  | Number |  |  | Recorded |  |  | Number |  |  | Recorded |
|  | of Loans |  |  | Investment |  |  | of Loans |  |  | Investment |
Commercial and industrial |  |  | 1 |  |  | $ | 39 |  |  |  | 1 |  |  | $ | 39 |
Impaired loans by loan category follow:
|  |  |  |  | Unpaid |  |  |  |
(Dollars in thousands) |  | Recorded |  |  | Principal |  |  | Related |
|  | Investment |  |  | Balance |  |  | Allowance |
June 30, 2019 |  |  |  |  |  |  |  |  |  |  |  |
With no related allowance recorded |  |  |  |  |  |  |  |  |  |  |  |
Agricultural |  | $ | — |  |  | $ | — |  |  | $ | — |
Commercial and industrial |  |  | — |  |  |  | — |  |  |  | — |
Consumer |  |  | — |  |  |  | — |  |  |  | — |
Commercial real estate |  |  | — |  |  |  | — |  |  |  | — |
Construction real estate |  |  | — |  |  |  | — |  |  |  | — |
Residential real estate |  |  | 115 |  |  |  | 115 |  |  |  | — |
Total |  |  | 115 |  |  |  | 115 |  |  |  | — |
With an allowance recorded |  |  |  |  |  |  |  |  |  |  |  |
Agricultural |  |  | 389 |  |  |  | 469 |  |  |  | 80 |
Commercial and industrial |  |  | 362 |  |  |  | 446 |  |  |  | 84 |
Consumer |  |  | 54 |  |  |  | 64 |  |  |  | 10 |
Commercial real estate |  |  | 2,937 |  |  |  | 3,542 |  |  |  | 605 |
Construction real estate |  |  | — |  |  |  | — |  |  |  | — |
Residential real estate |  |  | 2,498 |  |  |  | 2,656 |  |  |  | 159 |
Total |  |  | 6,240 |  |  |  | 7,177 |  |  |  | 938 |
Total |  |  |  |  |  |  |  |  |  |  |  |
Agricultural |  |  | 389 |  |  |  | 469 |  |  |  | 80 |
Commercial and industrial |  |  | 362 |  |  |  | 446 |  |  |  | 84 |
Consumer |  |  | 54 |  |  |  | 64 |  |  |  | 10 |
Commercial real estate |  |  | 2,937 |  |  |  | 3,542 |  |  |  | 605 |
Construction real estate |  |  | — |  |  |  | — |  |  |  | — |
Residential real estate |  |  | 2,613 |  |  |  | 2,771 |  |  |  | 159 |
Total |  | $ | 6,355 |  |  | $ | 7,292 |  |  | $ | 938 |
December 31, 2018 |  |  |  |  |  |  |  |  |  |  |  |
With no related allowance recorded |  |  |  |  |  |  |  |  |  |  |  |
Agricultural |  | $ | 185 |  |  | $ | 185 |  |  | $ | — |
Commercial and industrial |  |  | — |  |  |  | — |  |  |  | — |
Consumer |  |  | 1 |  |  |  | 1 |  |  |  | — |
Construction real estate |  |  | — |  |  |  | — |  |  |  | — |
Commercial real estate |  |  | 73 |  |  |  | 109 |  |  |  | — |
Residential real estate |  |  | 250 |  |  |  | 261 |  |  |  | — |
Total |  |  | 509 |  |  |  | 556 |  |  |  | — |
With an allowance recorded |  |  |  |  |  |  |  |  |  |  |  |
Agricultural |  |  | 393 |  |  |  | 440 |  |  |  | 94 |
Commercial and industrial |  |  | 21 |  |  |  | 21 |  |  |  | 3 |
Consumer |  |  | 89 |  |  |  | 89 |  |  |  | 13 |
Construction real estate |  |  | — |  |  |  | — |  |  |  | — |
Commercial real estate |  |  | 550 |  |  |  | 609 |  |  |  | 20 |
Residential real estate |  |  | 2,462 |  |  |  | 2,494 |  |  |  | 167 |
Total |  |  | 3,515 |  |  |  | 3,653 |  |  |  | 297 |
Total |  |  |  |  |  |  |  |  |  |  |  |
Agricultural |  |  | 578 |  |  |  | 625 |  |  |  | 94 |
Commercial and industrial |  |  | 21 |  |  |  | 21 |  |  |  | 3 |
Consumer |  |  | 90 |  |  |  | 90 |  |  |  | 13 |
Construction real estate |  |  | — |  |  |  | — |  |  |  | — |
Commercial real estate |  |  | 623 |  |  |  | 718 |  |  |  | 20 |
Residential real estate |  |  | 2,712 |  |  |  | 2,755 |  |  |  | 167 |
Total |  | $ | 4,024 |  |  | $ | 4,209 |  |  | $ | 297 |
The following schedule provides information regarding average balances of impaired loans and interest recognized on impaired loans for the six months ended June 30, 2019 and 2018:
|  | Average |  |  | Interest |
(Dollars in thousands) |  | Recorded |  |  | Income |
|  | Investment |  |  | Recognized |
June 30, 2019 |  |  |  |  |  |  |  |
With no related allowance recorded |  |  |  |  |  |  |  |
Agricultural |  | $ | 62 |  |  | $ | — |
Commercial and industrial |  |  | — |  |  |  | 10 |
Consumer |  |  | — |  |  |  | — |
Commercial real estate |  |  | 49 |  |  |  | 75 |
Residential real estate |  |  | 174 |  |  |  | 54 |
Total |  |  | 285 |  |  |  | 139 |
With an allowance recorded |  |  |  |  |  |  |  |
Agricultural |  |  | 390 |  |  |  | — |
Commercial and industrial |  |  | 136 |  |  |  | — |
Consumer |  |  | 69 |  |  |  | — |
Commercial real estate |  |  | 1,340 |  |  |  | — |
Residential real estate |  |  | 2,498 |  |  |  | — |
Total |  |  | 4,433 |  |  |  | 0 |
Total |  |  |  |  |  |  |  |
Agricultural |  |  | 452 |  |  |  | — |
Commercial and industrial |  |  | 136 |  |  |  | 10 |
Consumer |  |  | 69 |  |  |  | — |
Commercial real estate |  |  | 1,389 |  |  |  | 75 |
Residential real estate |  |  | 2,672 |  |  |  | 54 |
Total |  | $ | 4,718 |  |  | $ | 139 |
|  | Average |  |  | Interest |
(Dollars in thousands) |  | Recorded |  |  | Income |
|  | Investment |  |  | Recognized |
June 30, 2018 |  |  |  |  |  |  |  |
With no related allowance recorded |  |  |  |  |  |  |  |
Agricultural |  | $ | 423 |  |  | $ | — |
Commercial and industrial |  |  | 20 |  |  |  | 2 |
Consumer |  |  | 3 |  |  |  | — |
Commercial real estate |  |  | 79 |  |  |  | — |
Residential real estate |  |  | 137 |  |  |  | 1 |
Total |  |  | 662 |  |  |  | 3 |
With an allowance recorded |  |  |  |  |  |  |  |
Agricultural |  |  | — |  |  |  | — |
Commercial and industrial |  |  | 215 |  |  |  | 8 |
Consumer |  |  | 43 |  |  |  | 1 |
Commercial real estate |  |  | 733 |  |  |  | 22 |
Residential real estate |  |  | 2,633 |  |  |  | 63 |
Total |  |  | 3,624 |  |  |  | 94 |
Total |  |  |  |  |  |  |  |
Agricultural |  |  | 423 |  |  |  | — |
Commercial and industrial |  |  | 235 |  |  |  | 10 |
Consumer |  |  | 46 |  |  |  | 1 |
Commercial real estate |  |  | 812 |  |  |  | 22 |
Residential real estate |  |  | 2,770 |  |  |  | 64 |
Total |  | $ | 4,286 |  |  | $ | 97 |
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 |
June 30, 2019 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Agricultural |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 40,881 |  |  | $ | 40,881 |  |  | $ | — |
Commercial and industrial |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 85,082 |  |  |  | 85,082 |  |  |  | — |
Consumer |  |  | 77 |  |  |  | 6 |  |  |  | 5 |  |  |  | 88 |  |  |  | 24,594 |  |  |  | 24,682 |  |  |  | — |
Commercial real estate |  |  | 1,372 |  |  |  | 1,099 |  |  |  | — |  |  |  | 2,471 |  |  |  | 138,471 |  |  |  | 140,942 |  |  |  | — |
Construction real estate |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 9,948 |  |  |  | 9,948 |  |  |  | — |
Residential real estate |  |  | 660 |  |  |  | 250 |  |  |  | 124 |  |  |  | 1,034 |  |  |  | 94,658 |  |  |  | 95,692 |  |  |  | — |
|  | $ | 2,109 |  |  | $ | 1,355 |  |  | $ | 129 |  |  | $ | 3,593 |  |  | $ | 393,634 |  |  | $ | 397,227 |  |  | $ | — |
December 31, 2018 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Agricultural |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 49,109 |  |  | $ | 49,109 |  |  | $ | — |
Commercial and industrial |  |  | 5 |  |  |  | — |  |  |  | — |  |  |  | 5 |  |  |  | 91,401 |  |  |  | 91,406 |  |  |  | — |
Consumer |  |  | 149 |  |  |  | 40 |  |  |  | 11 |  |  |  | 200 |  |  |  | 24,182 |  |  |  | 24,382 |  |  |  | — |
Commercial real estate |  |  | — |  |  |  | — |  |  |  | 73 |  |  |  | 73 |  |  |  | 139,380 |  |  |  | 139,453 |  |  |  | — |
Construction real estate |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 8,843 |  |  |  | 8,843 |  |  |  | — |
Residential real estate |  |  | 1,493 |  |  |  | 486 |  |  |  | 648 |  |  |  | 2,627 |  |  |  | 93,253 |  |  |  | 95,880 |  |  |  | — |
|  | $ | 1,647 |  |  | $ | 526 |  |  | $ | 732 |  |  | $ | 2,905 |  |  | $ | 406,168 |  |  | $ | 409,073 |  |  | $ | — |
(1) Includes nonaccrual loans. Nonaccrual loans by loan category follow:
(Dollars in thousands) |  | June 30, |  |  | December 31, |
|  | 2019 |  |  | 2018 |
Agricultural |  | $ | 389 |  |  | $ | 393 |
Commercial and industrial |  |  | 346 |  |  |  | — |
Consumer |  |  | 42 |  |  |  | 62 |
Commercial real estate |  |  | 2,516 |  |  |  | 123 |
Construction real estate |  |  | — |  |  |  | — |
Residential real estate |  |  | 917 |  |  |  | 954 |
|  | $ | 4,210 |  |  | $ | 1,532 |

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