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Allowance for Credit Losses | 3 Months Ended
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Mar. 31, 2012
Receivables [Abstract] |
Allowance For Credit Losses | Allowance for Credit Losses The following table shows the allocation of the allowance for credit losses as of and for the three-month period ended March 31, 2012 and 2011 by portfolio segment and by impairment methodology (in thousands):
|  | Commercial |  | Real Estate |  | Consumer |  | Unallocated |  | Total
Allowance for credit losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance, January 1, 2012 |  | $ | 2,266 |  |  | $ | 7,155 |  |  | $ | 1,836 |  |  | $ | 139 |  |  | $ | 11,396 |
Provision charged to operations |  | 485 |  |  | (542 | ) |  | 307 |  |  | 150 |  |  | 400 |
Losses charged to allowance |  | (106 | ) |  | (1,473 | ) |  | (90 | ) |  | — |  |  | (1,669 | )
Recoveries |  | 69 |  |  | — |  |  | 89 |  |  | — |  |  | 158 |
Ending balance, March 31, 2012 |  | $ | 2,714 |  |  | $ | 5,140 |  |  | $ | 2,142 |  |  | $ | 289 |  |  | $ | 10,285 |
Ending balance: individually evaluated for impairment |  | $ | 577 |  |  | $ | 477 |  |  | $ | 183 |  |  | — |  |  | $ | 1,237 |
Ending balance: collectively evaluated for impairment |  | $ | 2,137 |  |  | $ | 4,663 |  |  | $ | 1,959 |  |  | $ | 289 |  |  | $ | 9,048 |
Allowance for credit losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance, January 1, 2011 |  | $ | 2,437 |  |  | $ | 5,836 |  |  | $ | 2,503 |  |  | $ | 238 |  |  | $ | 11,014 |
Provision charged to operations |  | 505 |  |  | 703 |  |  | (1,417 | ) |  | 309 |  |  | 100 |
Losses charged to allowance |  | (156 | ) |  | (26 | ) |  | (102 | ) |  | (37 | ) |  | (321 | )
Recoveries |  | 174 |  |  | 23 |  |  | 14 |  |  | 15 |  |  | 226 |
Ending balance, March 31, 2011 |  | $ | 2,960 |  |  | $ | 6,536 |  |  | $ | 998 |  |  | $ | 525 |  |  | $ | 11,019 |
Ending balance: individually evaluated for impairment |  | $ | 1 |  |  | $ | 1,681 |  |  | $ | 20 |  |  | $ | — |  |  | $ | 1,702 |
Ending balance: collectively evaluated for impairment |  | $ | 2,959 |  |  | $ | 4,855 |  |  | $ | 978 |  |  | $ | 525 |  |  | $ | 9,317 |
The following table shows the ending balances as of March 31, 2012 and December 31, 2011 by portfolio segment and by impairment methodology (in thousands):
|  | Commercial |  | Real Estate |  | Consumer |  | Total
Loans: |  |  |  |  |  |  |  |  |  |  |  |
Ending balance, March 31, 2012 |  | $ | 101,325 |  |  | $ | 251,145 |  |  | $ | 56,682 |  |  | $ | 409,152 |
Ending balance: individually evaluated for impairment |  | $ | 2,980 |  |  | $ | 13,418 |  |  | $ | 2,193 |  |  | $ | 18,591 |
Ending balance: collectively evaluated for impairment |  | $ | 98,345 |  |  | $ | 237,727 |  |  | $ | 54,489 |  |  | $ | 390,561 |
Loans: |  |  |  |  |  |  |  |  |  |  |  |
Ending balance, December 31, 2011 |  | $ | 108,047 |  |  | $ | 259,241 |  |  | $ | 60,871 |  |  | $ | 428,159 |
Ending balance: individually evaluated for impairment |  | $ | 3,857 |  |  | $ | 17,359 |  |  | $ | 2,428 |  |  | $ | 23,644 |
Ending balance: collectively evaluated for impairment |  | $ | 104,190 |  |  | $ | 241,882 |  |  | $ | 58,443 |  |  | $ | 404,515 |
The following table shows the loan portfolio allocated by management’s internal risk ratings at March 31, 2012 (in thousands):
|  | Pass |  | Special Mention |  | Substandard |  | Doubtful |  | Total
Commercial: |  |  |  |  |  |  |  |  |  |
Commercial and industrial |  | $ | 72,876 |  |  | $ | 2,681 |  |  | $ | 4,416 |  |  | $ | — |  |  | $ | 79,973 |
Agricultural land and production |  | 21,352 |  |  | — |  |  | — |  |  | — |  |  | 21,352 |
Real Estate: |  |  |  |  |  |  |  |  |  |
Owner occupied |  | 101,298 |  |  | 2,687 |  |  | 5,000 |  |  | — |  |  | 108,985 |
Real estate construction and other land loans |  | 15,785 |  |  | 3,991 |  |  | 13,006 |  |  | — |  |  | 32,782 |
Commercial real estate |  | 46,894 |  |  | 3,895 |  |  | 6,587 |  |  | — |  |  | 57,376 |
Agricultural real estate |  | 41,256 |  |  | 2,362 |  |  | — |  |  | — |  |  | 43,618 |
Other real estate |  | 8,384 |  |  | — |  |  | — |  |  | — |  |  | 8,384 |
Consumer: |  |  |  |  |  |  |  |  |  |
Equity loans and lines of credit |  | 43,006 |  |  | 1,024 |  |  | 3,089 |  |  | — |  |  | 47,119 |
Consumer and installment |  | 9,330 |  |  | 98 |  |  | 135 |  |  | — |  |  | 9,563 |
Total |  | $ | 360,181 |  |  | $ | 16,738 |  |  | $ | 32,233 |  |  | $ | — |  |  | $ | 409,152 |
The following table shows the loan portfolio allocated by management’s internally assigned risk grade ratings at December 31, 2011 (in thousands):
| Pass |  | Special Mention |  | Substandard |  | Doubtful |  | Total
Commercial: |  |  |  |  |  |  |  |  |
Commercial and industrial | $ | 70,093 |  |  | $ | 2,595 |  |  | $ | 5,401 |  |  | $ | — |  |  | $ | 78,089 |
Agricultural land and production | 29,958 |  |  | — |  |  | — |  |  | — |  |  | 29,958 |
Real Estate: |  |  |  |  |  |  |  |  |
Owner occupied | 105,308 |  |  | 3,125 |  |  | 4,750 |  |  | — |  |  | 113,183 |
Real estate construction and other land loans | 15,717 |  |  | 4,056 |  |  | 13,274 |  |  | — |  |  | 33,047 |
Commercial real estate | 47,323 |  |  | 5,035 |  |  | 10,165 |  |  | — |  |  | 62,523 |
Agricultural real estate | 40,808 |  |  | 1,788 |  |  | — |  |  | — |  |  | 42,596 |
Other real estate | 7,672 |  |  | 220 |  |  | — |  |  | — |  |  | 7,892 |
Consumer: |  |  |  |  |  |  |  |  |
Equity loans and lines of credit | 46,939 |  |  | 1,047 |  |  | 3,120 |  |  | — |  |  | 51,106 |
Consumer and installment | 9,570 |  |  | 105 |  |  | 90 |  |  | — |  |  | 9,765 |
Total | $ | 373,388 |  |  | $ | 17,971 |  |  | $ | 36,800 |  |  | $ | — |  |  | $ | 428,159 |
The following table shows an aging analysis of the loan portfolio by the time past due at March 31, 2012 (in thousands):
|  | 30-59 Days Past Due |  | 60-89 Days Past Due |  | Greater Than 90 Days Past Due |  | Total Past Due |  | Current |  | Total Loans |  | Recorded Investment > 90 Days Accruing |  | Non-accrual
Commercial: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial and industrial |  | $ | — |  |  | $ | 3 |  |  | $ | — |  |  | $ | 3 |  |  | $ | 79,970 |  |  | $ | 79,973 |  |  | $ | — |  |  | $ | 24 |
Agricultural land and production |  | — |  |  | — |  |  | — |  |  | — |  |  | 21,352 |  |  | 21,352 |  |  | — |  |  | — |
Real estate: |  | — |  |  |  |  |  |  |  |  | — |  |  | — |  |  | — |  |  |  |  |  |
Owner occupied |  | 171 |  |  | — |  |  | — |  |  | 171 |  |  | 108,814 |  |  | 108,985 |  |  | — |  |  | 1,229 |
Real estate construction and other land loans |  | 755 |  |  | — |  |  | — |  |  | 755 |  |  | 32,027 |  |  | 32,782 |  |  | — |  |  | 6,696 |
Commercial real estate |  | — |  |  | — |  |  | — |  |  | — |  |  | 57,376 |  |  | 57,376 |  |  | — |  |  | — |
Agricultural real estate |  | — |  |  | — |  |  | — |  |  | — |  |  | 43,618 |  |  | 43,618 |  |  | — |  |  | — |
Other real estate |  | — |  |  | — |  |  | — |  |  | — |  |  | 8,384 |  |  | 8,384 |  |  | — |  |  | — |
Consumer: |  |  |  |  |  |  |  |  |  |  | — |  |  | — |  |  | — |  |  |  |  |  |
Equity loans and lines of credit |  | 108 |  |  | — |  |  | — |  |  | 108 |  |  | 47,011 |  |  | 47,119 |  |  | — |  |  | 2,120 |
Consumer and installment |  | 33 |  |  | — |  |  | 72 |  |  | 105 |  |  | 9,458 |  |  | 9,563 |  |  | — |  |  | 73 |
Total |  | $ | 1,067 |  |  | $ | 3 |  |  | $ | 72 |  |  | $ | 1,142 |  |  | $ | 408,010 |  |  | $ | 409,152 |  |  | $ | — |  |  | $ | 10,142 |
The following table shows an aging analysis of the loan portfolio by the time past due at December 31, 2011 (in thousands):
|  | 30-59 Days Past Due |  | 60-89 Days Past Due |  | Greater Than 90 Days Past Due |  | Total Past Due |  | Current |  | Total Loans |  | Recorded Investment > 90 Days Accruing |  | Non- accrual
Commercial: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial and industrial |  | $ | 57 |  |  | $ | — |  |  | $ | 236 |  |  | $ | 293 |  |  | $ | 77,796 |  |  | $ | 78,089 |  |  | $ | — |  |  | $ | 267 |
Agricultural land and production |  | — |  |  | — |  |  | — |  |  | — |  |  | 29,958 |  |  | 29,958 |  |  | — |  |  | — |
Real estate: |  | — |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied |  | — |  |  | — |  |  | 122 |  |  | 122 |  |  | 113,061 |  |  | 113,183 |  |  | — |  |  | 1,372 |
Real estate construction and other land loans |  | 1,532 |  |  | — |  |  | — |  |  | 1,532 |  |  | 31,515 |  |  | 33,047 |  |  | — |  |  | 6,823 |
Commercial real estate |  | — |  |  | — |  |  | 3,544 |  |  | 3,544 |  |  | 58,979 |  |  | 62,523 |  |  | — |  |  | 3,544 |
Agricultural real estate |  | — |  |  | — |  |  | — |  |  | — |  |  | 42,596 |  |  | 42,596 |  |  | — |  |  | — |
Other real estate |  | — |  |  | — |  |  | — |  |  | — |  |  | 7,892 |  |  | 7,892 |  |  | — |  |  | — |
Consumer: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Equity loans and lines of credit |  | 123 |  |  | — |  |  | 97 |  |  | 220 |  |  | 50,886 |  |  | 51,106 |  |  | — |  |  | 2,354 |
Consumer and installment |  | 29 |  |  | 74 |  |  | — |  |  | 103 |  |  | 9,662 |  |  | 9,765 |  |  | — |  |  | 74 |
Total |  | $ | 1,741 |  |  | $ | 74 |  |  | $ | 3,999 |  |  | $ | 5,814 |  |  | $ | 422,345 |  |  | $ | 428,159 |  |  | $ | — |  |  | $ | 14,434 |
The following table shows information related to impaired loans at March 31, 2012 (in thousands):
|  | Recorded Investment |  | Unpaid Principal Balance |  | Related Allowance
With no related allowance recorded: |  |  |  |  |  |  |  |  |
Commercial: |  |  |  |  |  |  |  |  |
Commercial and industrial |  | $ | 1,480 |  |  | $ | 1,502 |  |  | $ | — |
Agricultural land and production |  | — |  |  | — |  |  | — |
Total commercial |  | 1,480 |  |  | 1,502 |  |  | — |
Real estate: |  |  |  |  |  |  |  |  |
Owner occupied |  | 226 |  |  | 241 |  |  | — |
Real estate construction and other land loans |  | 6,696 |  |  | 7,774 |  |  | — |
Commercial real estate |  | — |  |  | — |  |  | — |
Agricultural real estate |  | — |  |  | — |  |  | — |
Other real estate |  | — |  |  | — |  |  | — |
Total real estate |  | 6,922 |  |  | 8,015 |  |  | — |
Consumer: |  |  |  |  |  |  |  |  |
Equity loans and lines of credit |  | 1,858 |  |  | 2,097 |  |  | — |
Consumer and installment |  | — |  |  | — |  |  | — |
Total consumer |  | 1,858 |  |  | 2,097 |  |  | — |
Total with no related allowance recorded |  | 10,260 |  |  | 11,614 |  |  | — |
With an allowance recorded: |  |  |  |  |  |  |  |  |
Commercial: |  |  |  |  |  |  |  |  |
Commercial and industrial |  | 1,500 |  |  | 1,501 |  |  | 577 |
Agricultural land and production |  | — |  |  | — |  |  | — |
Total commercial |  | 1,500 |  |  | 1,501 |  |  | 577 |
Real estate: |  |  |  |  |  |  |  |  |
Owner occupied |  | 1,004 |  |  | 1,082 |  |  | 104 |
Real estate construction and other land loans |  | 5,492 |  |  | 5,492 |  |  | 373 |
Commercial real estate |  | — |  |  | — |  |  | — |
Agricultural real estate |  | — |  |  | — |  |  | — |
Other real estate |  | — |  |  | — |  |  | — |
Total real estate |  | 6,496 |  |  | 6,574 |  |  | 477 |
Consumer: |  |  |  |  |  |  |  |  |
Equity loans and lines of credit |  | 263 |  |  | 286 |  |  | 173 |
Consumer and installment |  | 72 |  |  | 74 |  |  | 10 |
Total consumer |  | 335 |  |  | 360 |  |  | 183 |
Total with an allowance recorded |  | 8,331 |  |  | 8,435 |  |  | 1,237 |
Total |  | $ | 18,591 |  |  | $ | 20,049 |  |  | $ | 1,237 |
The following table shows information related to impaired loans at December 31, 2011 (in thousands):
|  | Recorded Investment |  | Unpaid Principal Balance |  | Related Allowance
With no related allowance recorded: |  |  |  |  |  |  |  |  |
Commercial: |  |  |  |  |  |  |  |  |
Commercial and industrial |  | $ | 2,140 |  |  | $ | 2,160 |  |  | $ | — |
Agricultural land and production |  | — |  |  | — |  |  | — |
Total commercial |  | 2,140 |  |  | 2,160 |  |  | — |
Real estate: |  |  |  |  |  |  |  |  |
Owner occupied |  | 231 |  |  | 243 |  |  | — |
Real estate construction and other land loans |  | 1,532 |  |  | 1,906 |  |  | — |
Commercial real estate |  | 1,801 |  |  | 1,801 |  |  | — |
Agricultural real estate |  | — |  |  | — |  |  | — |
Total real estate |  | 3,564 |  |  | 3,950 |  |  | — |
Consumer: |  |  |  |  |  |  |  |  |
Equity loans and lines of credit |  | — |  |  | — |  |  | — |
Consumer and installment |  | — |  |  | — |  |  | — |
Total consumer |  | — |  |  | — |  |  | — |
Total with no related allowance recorded |  | 5,704 |  |  | 6,110 |  |  | — |
With an allowance recorded: |  |  |  |  |  |  |  |  |
Commercial: |  |  |  |  |  |  |  |  |
Commercial and industrial |  | 1,717 |  |  | 1,718 |  |  | 231 |
Agricultural land and production |  | — |  |  | — |  |  | — |
Total commercial |  | 1,717 |  |  | 1,718 |  |  | 231 |
Real estate: |  |  |  |  |  |  |  |  |
Owner occupied |  | 1,141 |  |  | 1,216 |  |  | 268 |
Real estate construction and other land loans |  | 10,911 |  |  | 11,490 |  |  | 2,130 |
Commercial real estate |  | 1,743 |  |  | 1,743 |  |  | 1,366 |
Agricultural real estate |  | — |  |  | — |  |  | — |
Other real estate |  | — |  |  | — |  |  | — |
Total real estate |  | 13,795 |  |  | 14,449 |  |  | 3,764 |
Consumer: |  |  |  |  |  |  |  |  |
Equity loans and lines of credit |  | 2,354 |  |  | 2,581 |  |  | 350 |
Consumer and installment |  | 74 |  |  | 74 |  |  | 23 |
Total consumer |  | 2,428 |  |  | 2,655 |  |  | 373 |
Total with an allowance recorded |  | 17,940 |  |  | 18,822 |  |  | 4,368 |
Total |  | $ | 23,644 |  |  | $ | 24,932 |  |  | $ | 4,368 |
The following presents by class, information related to the average recorded investment and interest income recognized on impaired loans for the three months ended March 31, 2012 and 2011.
|  | Three Months Ended March 31, 2012 |  | Three Months Ended March 31, 2011
|  | Average Recorded Investment |  | Interest Income Recognized |  | Average Recorded Investment |  | Interest Income Recognized
With no related allowance recorded: |  |  |  |  |  |  |  |  |  |  |  |
Commercial: |  |  |  |  |  |  |  |  |  |  |  |
Commercial and industrial |  | $ | 1,666 |  |  | $ | — |  |  | $ | 1,225 |  |  | $ | — |
Agricultural land and production |  | — |  |  | — |  |  | — |  |  | — |
Total commercial |  | 1,666 |  |  | — |  |  | 1,225 |  |  | — |
Real estate: |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied |  | 227 |  |  | — |  |  | 763 |  |  | — |
Real estate construction and other land loans |  | 4,990 |  |  | — |  |  | 1,852 |  |  | — |
Commercial real estate |  | — |  |  | — |  |  | 1,811 |  |  | — |
Agricultural real estate |  | — |  |  | — |  |  | — |  |  | — |
Other real estate |  | — |  |  | — |  |  | — |  |  | — |
Total real estate |  | 5,217 |  |  | — |  |  | 4,426 |  |  | — |
Consumer: |  |  |  |  |  |  |  |  |  |  |  |
Equity loans and lines of credit |  | 1,243 |  |  | — |  |  | 522 |  |  | — |
Consumer and installment |  | — |  |  | — |  |  | — |  |  | — |
Total consumer |  | 1,243 |  |  | — |  |  | 522 |  |  | — |
Total with no related allowance recorded |  | 8,126 |  |  | — |  |  | 6,173 |  |  | — |
With an allowance recorded: |  |  |  |  |  |  |  |  |  |  |  |
Commercial: |  |  |  |  |  |  |  |  |  |  |  |
Commercial and industrial |  | 1,514 |  |  | 71 |  |  | 179 |  |  | — |
Agricultural land and production |  | — |  |  | — |  |  | — |  |  | — |
Total commercial |  | 1,514 |  |  | 71 |  |  | 179 |  |  | — |
Real estate: |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied |  | 1,009 |  |  | — |  |  | 1,064 |  |  | — |
Real estate construction and other land loans |  | 3,704 |  |  | 99 |  |  | 5,830 |  |  | — |
Commercial real estate |  | — |  |  | — |  |  | — |  |  | — |
Agricultural real estate |  | — |  |  | — |  |  | — |  |  | — |
Other real estate |  | — |  |  | — |  |  | 2,261 |  |  | — |
Total real estate |  | 4,713 |  |  | 99 |  |  | 9,155 |  |  | — |
Consumer: |  |  |  |  |  |  |  |  |  |  |  |
Equity loans and lines of credit |  | 176 |  |  | — |  |  | — |  |  | — |
Consumer and installment |  | 73 |  |  | — |  |  | 82 |  |  | — |
Total consumer |  | 249 |  |  | — |  |  | 82 |  |  | — |
Total with an allowance recorded |  | 6,476 |  |  | 170 |  |  | 9,416 |  |  | — |
Total |  | $ | 14,602 |  |  | $ | 170 |  |  | $ | 15,589 |  |  | $ | — |
The recorded investment in loans excludes accrued interest receivable and loan origination fees, net due to immateriality. For purposes of this disclosure, the unpaid principal balance is not reduced for net charge-offs. Foregone interest on nonaccrual loans totaled $178,000 and $288,000 for the three month periods ended March 31, 2012 and 2011, respectively. Included in the impaired and nonaccrual loans above at March 31, 2012 are 10 loans considered troubled debt restructurings totaling $17,764,000. Troubled Debt Restructurings: During the three month periods ending March 31, 2012 and 2011, no loans were modified as troubled debt restructurings. A loan is considered to be in payment default once it is 90 days contractually past due under the modified terms. There were no defaults on troubled debt restructurings, within twelve months following the modification, during the three months ended March 31, 2012.

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