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Note 3 - Loans and Allowance for Loan Losses (Tables) | 6 Months Ended
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Jun. 30, 2020
Notes Tables |
Financing Receivable, Allowance for Credit Loss [Table Text Block] |
|  |  |  |  |  | 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, 2020 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance |  | $ | 347 |  |  | $ | 853 |  |  | $ | 220 |  |  | $ | 1,960 |  |  | $ | 124 |  |  | $ | 1,061 |  |  | $ | 225 |  |  | $ | 4,790 |
Charge-offs |  |  | - |  |  |  | (17 | ) |  |  | (95 | ) |  |  | - |  |  |  | - |  |  |  | (7 | ) |  |  | - |  |  |  | (119 | )
Recoveries |  |  | - |  |  |  | - |  |  |  | 66 |  |  |  | - |  |  |  | - |  |  |  | 13 |  |  |  | - |  |  |  | 79 |
Provision |  |  | (95 | ) |  |  | 562 |  |  |  | 52 |  |  |  | 873 |  |  |  | (45 | ) |  |  | (122 | ) |  |  | (225 | ) |  |  | 1,000 |
Ending balance |  | $ | 252 |  |  | $ | 1,398 |  |  | $ | 243 |  |  | $ | 2,833 |  |  | $ | 79 |  |  | $ | 945 |  |  | $ | - |  |  | $ | 5,750 |
Six Months Ended |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
June 30, 2020 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance |  | $ | 471 |  |  | $ | 655 |  |  | $ | 270 |  |  | $ | 1,663 |  |  | $ | 76 |  |  | $ | 640 |  |  | $ | 282 |  |  | $ | 4,057 |
Charge-offs |  |  | — |  |  |  | (17 | ) |  |  | (184 | ) |  |  | — |  |  |  | — |  |  |  | (7 | ) |  |  | — |  |  |  | (208 | )
Recoveries |  |  | — |  |  |  | 1 |  |  |  | 110 |  |  |  | — |  |  |  | — |  |  |  | 15 |  |  |  | — |  |  |  | 126 |
Provision |  |  | (219 | ) |  |  | 759 |  |  |  | 47 |  |  |  | 1,170 |  |  |  | 3 |  |  |  | 297 |  |  |  | (282 | ) |  |  | 1,775 |
Ending balance |  | $ | 252 |  |  | $ | 1,398 |  |  | $ | 243 |  |  | $ | 2,833 |  |  | $ | 79 |  |  | $ | 945 |  |  | $ | - |  |  | $ | 5,750 |
Individually evaluated for impairment |  | $ | — |  |  | $ | 31 |  |  | $ | 6 |  |  | $ | 235 |  |  | $ | — |  |  | $ | 225 |  |  | $ | — |  |  | $ | 497 |
Collectively evaluated for impairment |  | $ | 252 |  |  | $ | 1,367 |  |  | $ | 236 |  |  | $ | 2,599 |  |  | $ | 79 |  |  | $ | 720 |  |  | $ | — |  |  | $ | 5,253 |
Loans |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
June 30, 2020 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for impairment |  | $ | 379 |  |  | $ | 321 |  |  | $ | 24 |  |  | $ | 2,246 |  |  | $ | — |  |  | $ | 2,326 |  |  |  |  |  |  | $ | 5,296 |
Collectively evaluated for impairment |  |  | 50,556 |  |  |  | 237,852 |  |  |  | 33,745 |  |  |  | 359,696 |  |  |  | 15,576 |  |  |  | 200,104 |  |  |  |  |  |  |  | 897,529 |
Acquired with deteriorated credit quality |  |  | — |  |  |  | 3,839 |  |  |  | — |  |  |  | 1,121 |  |  |  | — |  |  |  | 208 |  |  |  |  |  |  |  | 5,168 |
Ending balance |  | $ | 50,935 |  |  | $ | 242,012 |  |  | $ | 33,769 |  |  | $ | 363,063 |  |  | $ | 15,576 |  |  | $ | 202,638 |  |  |  |  |  |  | $ | 907,993 |
|  |  |  |  |  | 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 |
Allowance for Loan Losses 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 |
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 |
Acquired with deteriorated credit quality |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  |  |  |  |  | - |
Ending balance |  | $ | 40,881 |  |  | $ | 85,082 |  |  | $ | 24,682 |  |  | $ | 140,942 |  |  | $ | 9,948 |  |  | $ | 95,692 |  |  |  |  |  |  | $ | 397,227 |
|  |  |  |  |  | Commercial |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
(Dollars in thousands) |  |  |  |  |  | and |  |  |  |  |  |  | Commercial |  |  | Construction |  |  | Residential |  |  |  |  |  |  |  |  |
|  | Agricultural |  |  | Industrial |  |  | Consumer |  |  | Real Estate |  |  | Real Estate |  |  | Real Estate |  |  | Unallocated |  |  | Total |
December 31, 2019 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for impairment |  | $ | 103 |  |  | $ | - |  |  | $ | 4 |  |  | $ | 13 |  |  | $ | - |  |  | $ | 235 |  |  | $ | - |  |  | $ | 355 |
Collectively evaluated for impairment |  | $ | 368 |  |  | $ | 655 |  |  | $ | 266 |  |  | $ | 1,650 |  |  | $ | 76 |  |  | $ | 405 |  |  | $ | 282 |  |  | $ | 3,702 |
Loans |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
December 31, 2019 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for impairment |  | $ | 924 |  |  | $ | 259 |  |  | $ | 17 |  |  | $ | 2,288 |  |  | $ | - |  |  | $ | 2,434 |  |  |  |  |  |  | $ | 5,922 |
Collectively evaluated for impairment |  | $ | 56,415 |  |  | $ | 141,583 |  |  | $ | 38,524 |  |  | $ | 323,358 |  |  | $ | 13,411 |  |  | $ | 215,106 |  |  |  |  |  |  |  | 788,397 |
Acquired with deteriorated credit quality |  |  | - |  |  |  | 6,241 |  |  |  | 313 |  |  |  | 733 |  |  |  | - |  |  |  | 442 |  |  |  |  |  |  |  | 7,729 |
Ending balance |  | $ | 57,339 |  |  | $ | 148,083 |  |  | $ | 38,854 |  |  | $ | 326,379 |  |  | $ | 13,411 |  |  | $ | 217,982 |  |  |  |  |  |  | $ | 802,048 |
Financing Receivable Credit Quality Indicators [Table Text Block] |
(Dollars in thousands) |  | Agricultural |  |  | Commercial and Industrial |  |  | Commercial Real Estate |
|  | June 30, |  |  | December 31, |  |  | June 30, |  |  | December 31, |  |  | June 30, |  |  | December 31, |
|  | 2020 |  |  | 2019 |  |  | 2020 |  |  | 2019 |  |  | 2020 |  |  | 2019 |
Pass |  | $ | 46,822 |  |  | $ | 55,866 |  |  | $ | 236,874 |  |  | $ | 146,728 |  |  | $ | 356,813 |  |  | $ | 322,105 |
Special Mention |  |  | 3,734 |  |  |  | 1,094 |  |  |  | 1,040 |  |  |  | 1,081 |  |  |  | 2,537 |  |  |  | 1,332 |
Substandard |  |  | 379 |  |  |  | 379 |  |  |  | 4,098 |  |  |  | 274 |  |  |  | 3,492 |  |  |  | 2,942 |
Doubtful |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 221 |  |  |  | - |
|  | $ | 50,935 |  |  | $ | 57,339 |  |  | $ | 242,012 |  |  | $ | 148,083 |  |  | $ | 363,063 |  |  | $ | 326,379 |
(Dollars in thousands) |  | Consumer |  |  | Construction Real Estate |  |  | Residential Real Estate |
|  | June 30, |  |  | December 31, |  |  | June 30, |  |  | December 31, |  |  | June 30, |  |  | December 31, |
|  | 2020 |  |  | 2019 |  |  | 2020 |  |  | 2019 |  |  | 2020 |  |  | 2019 |
Performing |  | $ | 33,746 |  |  | $ | 38,838 |  |  | $ | 15,576 |  |  | $ | 13,411 |  |  | $ | 201,809 |  |  | $ | 216,651 |
Nonperforming |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Nonaccrual |  |  | 23 |  |  |  | 16 |  |  |  | - |  |  |  | - |  |  |  | 829 |  |  |  | 1,331 |
|  | $ | 33,769 |  |  | $ | 38,854 |  |  | $ | 15,576 |  |  | $ | 13,411 |  |  | $ | 202,638 |  |  | $ | 217,982 |
Financing Receivable, Troubled Debt Restructuring [Table Text Block] |
|  | Three Months Ended June 30, 2020 |  |  | Six Months Ended June 30, 2020 |
|  |  |  |  |  | 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 |
Agricultural |  |  | 1 |  |  | $ | 68 |  |  | $ | 68 |  |  |  | 1 |  |  | $ | 68 |  |  | $ | 68 |
Commercial Real Estate |  |  | 2 |  |  |  | 1,882 |  |  |  | 1,882 |  |  |  | 2 |  |  |  | 1,882 |  |  |  | 1,882 |
Total |  |  | 3 |  |  | $ | 1,950 |  |  | $ | 1,950 |  |  |  | 3 |  |  | $ | 1,950 |  |  | $ | 1,950 |
|  | Three Months Ended |  |  | Six Months Ended |
|  | June 30, 2020 |  |  | June 30, 2020 |
(Dollars in thousands) |  | Number |  |  | Recorded |  |  | Number |  |  | Recorded |
|  | of Loans |  |  | Investment |  |  | of Loans |  |  | Investment |
Agricultural |  |  | 1 |  |  | $ | 68 |  |  |  | 1 |  |  | $ | 68 |
Commercial Real Estate |  |  | 2 |  |  |  | 1,882 |  |  |  | 2 |  |  |  | 1,882 |
Total |  |  | 3 |  |  | $ | 1,950 |  |  |  | 3 |  |  | $ | 1,950 |
Impaired Financing Receivables [Table Text Block] |
|  |  |  |  |  | Unpaid |  |  |  |  |
(Dollars in thousands) |  | Recorded |  |  | Principal |  |  | Related |
|  | Investment |  |  | Balance |  |  | Allowance |
June 30, 2020 |  |  |  |  |  |  |  |  |  |  |  |
With no related allowance recorded |  |  |  |  |  |  |  |  |  |  |  |
Agricultural |  | $ | 379 |  |  | $ | 440 |  |  | $ | - |
Commercial and industrial |  |  | - |  |  |  | - |  |  |  | - |
Consumer |  |  | - |  |  |  | - |  |  |  | - |
Construction real estate |  |  | - |  |  |  | - |  |  |  | - |
Commercial real estate |  |  | - |  |  |  | - |  |  |  | - |
Residential real estate |  |  | 22 |  |  |  | 25 |  |  |  | - |
Subtotal |  |  | 401 |  |  |  | 465 |  |  |  | - |
With an allowance recorded |  |  |  |  |  |  |  |  |  |  |  |
Agricultural |  |  | - |  |  |  | - |  |  |  | - |
Commercial and industrial |  |  | 321 |  |  |  | 404 |  |  |  | 31 |
Consumer |  |  | 24 |  |  |  | 24 |  |  |  | 6 |
Construction real estate |  |  | - |  |  |  | - |  |  |  | - |
Commercial real estate |  |  | 2,246 |  |  |  | 2,836 |  |  |  | 235 |
Residential real estate |  |  | 2,304 |  |  |  | 2,392 |  |  |  | 225 |
Subtotal |  |  | 4,895 |  |  |  | 5,656 |  |  |  | 497 |
Total |  |  |  |  |  |  |  |  |  |  |  |
Agricultural |  |  | 379 |  |  |  | 440 |  |  |  | - |
Commercial and industrial |  |  | 321 |  |  |  | 404 |  |  |  | 31 |
Consumer |  |  | 24 |  |  |  | 24 |  |  |  | 6 |
Construction real estate |  |  | - |  |  |  | - |  |  |  | - |
Commercial real estate |  |  | 2,246 |  |  |  | 2,836 |  |  |  | 235 |
Residential real estate |  |  | 2,326 |  |  |  | 2,417 |  |  |  | 225 |
Total |  | $ | 5,296 |  |  | $ | 6,121 |  |  | $ | 497 |
|  |  |  |  |  | Unpaid |  |  |  |  |
(Dollars in thousands) |  | Recorded |  |  | Principal |  |  | Related |
|  | Investment |  |  | Balance |  |  | Allowance |
December 31, 2019 |  |  |  |  |  |  |  |  |  |  |  |
With no related allowance recorded |  |  |  |  |  |  |  |  |  |  |  |
Agricultural |  | $ | 545 |  |  | $ | 545 |  |  | $ | - |
Commercial and industrial |  |  | 259 |  |  |  | 340 |  |  |  | - |
Consumer |  |  | - |  |  |  | - |  |  |  | - |
Construction real estate |  |  | - |  |  |  | - |  |  |  | - |
Commercial real estate |  |  | 1,882 |  |  |  | 2,471 |  |  |  | - |
Residential real estate |  |  | 42 |  |  |  | 42 |  |  |  | - |
Subtotal |  |  | 2,728 |  |  |  | 3,398 |  |  |  | - |
With an allowance recorded |  |  |  |  |  |  |  |  |  |  |  |
Agricultural |  |  | 379 |  |  |  | 439 |  |  |  | 103 |
Commercial and industrial |  |  | - |  |  |  | - |  |  |  | - |
Consumer |  |  | 17 |  |  |  | 18 |  |  |  | 4 |
Construction real estate |  |  | - |  |  |  | - |  |  |  | - |
Commercial real estate |  |  | 406 |  |  |  | 406 |  |  |  | 13 |
Residential real estate |  |  | 2,392 |  |  |  | 2,460 |  |  |  | 235 |
Subtotal |  |  | 3,194 |  |  |  | 3,323 |  |  |  | 355 |
Total |  |  |  |  |  |  |  |  |  |  |  |
Agricultural |  |  | 924 |  |  |  | 984 |  |  |  | 103 |
Commercial and industrial |  |  | 259 |  |  |  | 340 |  |  |  | - |
Consumer |  |  | 18 |  |  |  | 18 |  |  |  | 4 |
Construction real estate |  |  | - |  |  |  | - |  |  |  | - |
Commercial real estate |  |  | 2,287 |  |  |  | 2,877 |  |  |  | 13 |
Residential real estate |  |  | 2,434 |  |  |  | 2,502 |  |  |  | 235 |
Total |  | $ | 5,922 |  |  | $ | 6,721 |  |  | $ | 355 |
|  | Average |  |  | Interest |
(Dollars in thousands) |  | Recorded |  |  | Income |
|  | Investment |  |  | Recognized |
Three Months Ended June 30, 2020 |  |  |  |  |  |  |  |
With no related allowance recorded |  |  |  |  |  |  |  |
Agricultural |  | $ | 190 |  |  | $ | - |
Commercial and industrial |  |  | 129 |  |  |  | - |
Consumer |  |  | - |  |  |  | - |
Construction real estate |  |  | - |  |  |  | - |
Commercial real estate |  |  | 941 |  |  |  | - |
Residential real estate |  |  | 49 |  |  |  | - |
Subtotal |  |  | 1,309 |  |  |  | - |
With an allowance recorded |  |  |  |  |  |  |  |
Agricultural |  |  | 190 |  |  |  | - |
Commercial and industrial |  |  | 167 |  |  |  | - |
Consumer |  |  | 19 |  |  |  | - |
Construction real estate |  |  | - |  |  |  | - |
Commercial real estate |  |  | 1,312 |  |  |  | 5 |
Residential real estate |  |  | 2,339 |  |  |  | 22 |
Subtotal |  |  | 4,027 |  |  |  | 27 |
Total |  |  |  |  |  |  |  |
Agricultural |  |  | 380 |  |  |  | - |
Commercial and industrial |  |  | 296 |  |  |  | - |
Consumer |  |  | 19 |  |  |  | - |
Construction real estate |  |  | - |  |  |  | - |
Commercial real estate |  |  | 2,253 |  |  |  | 5 |
Residential real estate |  |  | 2,388 |  |  |  | 22 |
Total |  | $ | 5,336 |  |  | $ | 27 |
|  | Average |  |  | Interest |
(Dollars in thousands) |  | Recorded |  |  | Income |
|  | Investment |  |  | Recognized |
Three Months Ended June 30, 2019 |  |  |  |  |  |  |  |
With no related allowance recorded |  |  |  |  |  |  |  |
Agricultural |  | $ | - |  |  | $ | - |
Commercial and industrial |  |  | - |  |  |  | 6 |
Consumer |  |  | - |  |  |  | - |
Construction real estate |  |  | - |  |  |  | - |
Commercial real estate |  |  | 506 |  |  |  | 32 |
Residential real estate |  |  | 1,336 |  |  |  | 25 |
Subtotal |  |  | 1,842 |  |  |  | 63 |
With an allowance recorded |  |  |  |  |  |  |  |
Agricultural |  |  | 389 |  |  |  | - |
Commercial and industrial |  |  | 193 |  |  |  | - |
Consumer |  |  | 58 |  |  |  | - |
Construction real estate |  |  | - |  |  |  | - |
Commercial real estate |  |  | 882 |  |  |  | - |
Residential real estate |  |  | 2,517 |  |  |  | - |
Subtotal |  |  | 4,039 |  |  |  | - |
Total |  |  |  |  |  |  |  |
Agricultural |  |  | 389 |  |  |  | - |
Commercial and industrial |  |  | 193 |  |  |  | 6 |
Consumer |  |  | 59 |  |  |  | - |
Construction real estate |  |  | - |  |  |  | - |
Commercial real estate |  |  | 1,387 |  |  |  | 32 |
Residential real estate |  |  | 3,853 |  |  |  | 25 |
Total |  | $ | 5,881 |  |  | $ | 63 |
|  | Average |  |  | Interest |
(Dollars in thousands) |  | Recorded |  |  | Income |
|  | Investment |  |  | Recognized |
Six Months Ended June 30, 2020 |  |  |  |  |  |  |  |
With no related allowance recorded |  |  |  |  |  |  |  |
Agricultural |  | $ | 308 |  |  | $ | - |
Commercial and industrial |  |  | 173 |  |  |  | - |
Consumer |  |  | - |  |  |  | - |
Construction real estate |  |  | - |  |  |  | - |
Commercial real estate |  |  | 1,255 |  |  |  | - |
Residential real estate |  |  | 46 |  |  |  | - |
Subtotal |  |  | 1,782 |  |  |  | - |
With an allowance recorded |  |  |  |  |  |  |  |
Agricultural |  |  | 253 |  |  |  | - |
Commercial and industrial |  |  | 116 |  |  |  | - |
Consumer |  |  | 19 |  |  |  | - |
Construction real estate |  |  | - |  |  |  | - |
Commercial real estate |  |  | 1,005 |  |  |  | 12 |
Residential real estate |  |  | 2,356 |  |  |  | 52 |
Subtotal |  |  | 3,749 |  |  |  | 64 |
Total |  |  |  |  |  |  |  |
Agricultural |  |  | 561 |  |  |  | - |
Commercial and industrial |  |  | 289 |  |  |  | - |
Consumer |  |  | 19 |  |  |  | - |
Construction real estate |  |  | - |  |  |  | - |
Commercial real estate |  |  | 2,260 |  |  |  | 12 |
Residential real estate |  |  | 2,402 |  |  |  | 52 |
Total |  | $ | 5,531 |  |  | $ | 64 |
|  | Average |  |  | Interest |
(Dollars in thousands) |  | Recorded |  |  | Income |
|  | Investment |  |  | Recognized |
Six Months Ended June 30, 2019 |  |  |  |  |  |  |  |
With no related allowance recorded |  |  |  |  |  |  |  |
Agricultural |  | $ | 62 |  |  | $ | - |
Commercial and industrial |  |  | - |  |  |  | 10 |
Consumer |  |  | - |  |  |  | - |
Construction real estate |  |  | - |  |  |  | - |
Commercial real estate |  |  | 49 |  |  |  | 75 |
Residential real estate |  |  | 174 |  |  |  | 54 |
Subtotal |  |  | 285 |  |  |  | 139 |
With an allowance recorded |  |  |  |  |  |  |  |
Agricultural |  |  | 390 |  |  |  | - |
Commercial and industrial |  |  | 136 |  |  |  | - |
Consumer |  |  | 69 |  |  |  | - |
Construction real estate |  |  | - |  |  |  | - |
Commercial real estate |  |  | 1,340 |  |  |  | - |
Residential real estate |  |  | 2,498 |  |  |  | - |
Subtotal |  |  | 4,433 |  |  |  | - |
Total |  |  |  |  |  |  |  |
Agricultural |  |  | 452 |  |  |  | - |
Commercial and industrial |  |  | 136 |  |  |  | 10 |
Consumer |  |  | 70 |  |  |  | - |
Construction real estate |  |  | - |  |  |  | - |
Commercial real estate |  |  | 1,388 |  |  |  | 75 |
Residential real estate |  |  | 2,672 |  |  |  | 54 |
Total |  | $ | 4,718 |  |  | $ | 139 |
Financing Receivable, Past Due [Table Text Block] |
|  |  |  |  |  |  |  |  |  | Loans |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | Loans |  |  | Loans |  |  | Past Due |  |  |  |  |  |  |  |  |  |  |  |  |  |  | Loans |
|  | Past Due |  |  | Past Due |  |  | Greater |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 90 Days Past |
(Dollars in thousands) |  | 30 to 59 |  |  | 60 to 89 |  |  | Than 90 |  |  |  |  |  |  | Loans Not |  |  | Total |  |  | Due and |
|  | Days (1) |  |  | Days (1) |  |  | Days (1) |  |  | Total (1) |  |  | Past Due |  |  | Loans |  |  | Accruing |
June 30, 2020 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Agricultural |  | $ | - |  |  | $ | - |  |  | $ | 379 |  |  | $ | 379 |  |  | $ | 50,556 |  |  | $ | 50,935 |  |  | $ | - |
Commercial and industrial |  |  | 103 |  |  |  | - |  |  |  | 680 |  |  |  | 783 |  |  |  | 241,229 |  |  |  | 242,012 |  |  |  | - |
Consumer |  |  | 5 |  |  |  | - |  |  |  | 10 |  |  |  | 15 |  |  |  | 33,754 |  |  |  | 33,769 |  |  |  | - |
Commercial real estate |  |  | 1,955 |  |  |  | 8 |  |  |  | 2,103 |  |  |  | 4,066 |  |  |  | 358,997 |  |  |  | 363,063 |  |  |  | - |
Construction real estate |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 15,576 |  |  |  | 15,576 |  |  |  | - |
Residential real estate |  |  | 246 |  |  |  | 412 |  |  |  | 81 |  |  |  | 739 |  |  |  | 201,899 |  |  |  | 202,638 |  |  |  | - |
|  | $ | 2,309 |  |  | $ | 420 |  |  | $ | 3,253 |  |  | $ | 5,982 |  |  | $ | 902,011 |  |  | $ | 907,993 |  |  | $ | - |
December 31, 2019 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Agricultural |  | $ | - |  |  | $ | 68 |  |  | $ | - |  |  | $ | 68 |  |  | $ | 57,271 |  |  | $ | 57,339 |  |  | $ | - |
Commercial and industrial |  |  | 542 |  |  |  | 15 |  |  |  | 259 |  |  |  | 816 |  |  |  | 147,267 |  |  |  | 148,083 |  |  |  | - |
Consumer |  |  | 121 |  |  |  | 19 |  |  |  | 11 |  |  |  | 151 |  |  |  | 38,703 |  |  |  | 38,854 |  |  |  | - |
Commercial real estate |  |  | - |  |  |  | - |  |  |  | 1,882 |  |  |  | 1,882 |  |  |  | 324,497 |  |  |  | 326,379 |  |  |  | - |
Construction real estate |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 13,411 |  |  |  | 13,411 |  |  |  | - |
Residential real estate |  |  | 2,466 |  |  |  | 582 |  |  |  | 393 |  |  |  | 3,441 |  |  |  | 214,541 |  |  |  | 217,982 |  |  |  | - |
|  | $ | 3,129 |  |  | $ | 684 |  |  | $ | 2,545 |  |  | $ | 6,358 |  |  | $ | 795,690 |  |  | $ | 802,048 |  |  | $ | - |
Financing Receivable, Nonaccrual [Table Text Block] |
(Dollars in thousands) |  | June 30, |  |  | December 31, |
|  | 2020 |  |  | 2019 |
Agricultural |  | $ | 379 |  |  | $ | 379 |
Commercial and industrial |  |  | 758 |  |  |  | 776 |
Consumer |  |  | 23 |  |  |  | 16 |
Commercial real estate |  |  | 2,146 |  |  |  | 2,185 |
Construction real estate |  |  | - |  |  |  | - |
Residential real estate |  |  | 829 |  |  |  | 1,331 |
|  | $ | 4,135 |  |  | $ | 4,687 |
Business Acquisition, Pro Forma Information, Nonrecurring Adjustments [Table Text Block] |
(Dollars in thousands) |  | Acquired |  |  | Acquired |  |  | Acquired |
|  | Impaired |  |  | Non-impaired |  |  | Total |
Loans acquired - contractual payments |  | $ | 7,729 |  |  | $ | 387,394 |  |  | $ | 395,123 |
Nonaccretable difference |  |  | (2,928 | ) |  |  | - |  |  |  | (2,928 | )
Expected cash flows |  |  | 4,801 |  |  |  | 387,394 |  |  |  | 392,195 |
Accretable yield |  |  | (185 | ) |  |  | (1,656 | ) |  |  | (1,841 | )
Carrying balance at acquisition date |  | $ | 4,616 |  |  | $ | 385,738 |  |  | $ | 390,354 |
(Dollars in thousands) |  | Acquired |  |  | Acquired |  |  | Acquired |
|  | Impaired |  |  | Non-impaired |  |  | Total |
Balance, January 1, 2020 |  | $ | (185 | ) |  | $ | (1,581 | ) |  | $ | (1,766 | )
Accretion January 1, 2020 through March 31, 2020 |  |  | - |  |  |  | 50 |  |  |  | 50 |
Balance, March 31, 2020 |  | $ | (185 | ) |  | $ | (1,531 | ) |  | $ | (1,716 | )
Accretion April 1, 2020 through June 30, 2020 |  |  | 45 |  |  |  | 11 |  |  |  | 56 |
Balance, June 30, 2020 |  | $ | (140 | ) |  | $ | (1,520 | ) |  | $ | (1,660 | )

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