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Allowance for Loan Losses (Tables)

3 Months Ended

Mar. 31, 2017

Text Block [Abstract]

Changes in the Allowance for Loan Losses

The following tables present, by portfolio segment, the changes in the allowance for loan losses for the three months ended March 31, 2017 and 2016.

Allowance for loan losses:

March 31, 2017		Beginning balance				Charge- offs				Recoveries				Provision				Ending Balance
Commercial & Agriculture		$	2,018			$	(1	)		$	56			$	(504	)		$	1,569
Commercial Real Estate:
Owner Occupied			2,171				—				2				86				2,259
Non-Owner Occupied			4,606				—				5				(68	)			4,543
Residential Real Estate			3,089				(89	)			55				(33	)			3,022
Real Estate Construction			420				—				5				(12	)			413
Farm Real Estate			442				—				—				(35	)			407
Consumer and Other			314				(41	)			3				78				354
Unallocated			245				—				—				488				733
Total		$	13,305			$	(131	)		$	126			$	—			$	13,300

Allowance for loan losses:

March 31, 2016		Beginning balance				Charge- offs				Recoveries				Provision				Ending Balance
Commercial & Agriculture		$	1,478			$	(22	)		$	5			$	(15	)		$	1,446
Commercial Real Estate:
Owner Occupied			2,467				—				49				(144	)			2,372
Non-Owner Occupied			4,657				—				40				14				4,711
Residential Real Estate			4,086				(96	)			89				35				4,114
Real Estate Construction			371				—				1				36				408
Farm Real Estate			538				—				—				(42	)			496
Consumer and Other			382				(8	)			14				(30	)			358
Unallocated			382				—				—				146				528
Total		$	14,361			$	(126	)		$	198			$	—			$	14,433

March 31, 2017		Loans acquired with credit deterioration				Loans individually evaluated for impairment				Loans collectively evaluated for impairment				Total
Allowance for loan losses:
Commercial & Agriculture		$	81			$	243			$	1,245			$	1,569
Commercial Real Estate:
Owner Occupied			—				81				2,178				2,259
Non-Owner Occupied			—				—				4,543				4,543
Residential Real Estate			81				115				2,826				3,022
Real Estate Construction			—				—				413				413
Farm Real Estate			—				—				407				407
Consumer and Other			—				—				354				354
Unallocated			—				—				733				733
Total		$	162			$	439			$	12,699			$	13,300
Outstanding loan balances:
Commercial & Agriculture		$	87			$	1,722			$	137,640			$	139,449
Commercial Real Estate:
Owner Occupied			—				1,875				166,029				167,904
Non-Owner Occupied			—				358				400,053				400,411
Residential Real Estate			160				1,657				253,761				255,578
Real Estate Construction			—				—				55,266				55,266
Farm Real Estate			—				614				37,421				38,035
Consumer and Other			—				—				18,597				18,597
Total		$	247			$	6,226			$	1,068,767			$	1,075,240

December 31, 2016		Loans acquired with credit deterioration				Loans individually evaluated for impairment				Loans collectively evaluated for impairment				Total
Allowance for loan losses:
Commercial & Agriculture		$	86			$	82			$	1,850			$	2,018
Commercial Real Estate:
Owner Occupied			—				4				2,167				2,171
Non-Owner Occupied			—				—				4,606				4,606
Residential Real Estate			89				102				2,898				3,089
Real Estate Construction			—				—				420				420
Farm Real Estate			—				—				442				442
Consumer and Other			—				—				314				314
Unallocated			—				—				245				245
Total		$	175			$	188			$	12,942			$	13,305
Outstanding loan balances:
Commercial & Agriculture		$	88			$	1,983			$	133,391			$	135,462
Commercial Real Estate:
Owner Occupied			—				1,896				159,468				161,364
Non-Owner Occupied			—				359				395,572				395,931
Residential Real Estate			168				1,686				245,454				247,308
Real Estate Construction			—				—				56,293				56,293
Farm Real Estate			—				614				40,556				41,170
Consumer and Other			—				1				17,977				17,978
Total		$	256			$	6,539			$	1,048,711			$	1,055,506

Credit Exposures by Internally Assigned Grades

March 31, 2017		Pass				Special Mention				Substandard				Doubtful				Ending Balance
Commercial & Agriculture		$	131,626			$	4,941			$	2,882			$	—			$	139,449
Commercial Real Estate:
Owner Occupied			156,728				5,377				5,799				—				167,904
Non-Owner Occupied			397,993				1,885				533				—				400,411
Residential Real Estate			62,235				1,628				6,745				—				70,608
Real Estate Construction			48,790				16				27				—				48,833
Farm Real Estate			32,035				3,832				2,168				—				38,035
Consumer and Other			1,814				—				81				—				1,895
Total		$	831,221			$	17,679			$	18,235			$	—			$	867,135
December 31, 2016		Pass				Special Mention				Substandard				Doubtful				Ending Balance
Commercial & Agriculture		$	127,867			$	4,300			$	3,295			$	—			$	135,462
Commercial Real Estate:
Owner Occupied			151,659				4,016				5,689				—				161,364
Non-Owner Occupied			393,592				1,676				663				—				395,931
Residential Real Estate			59,015				1,661				6,911				—				67,587
Real Estate Construction			50,678				16				27				—				50,721
Farm Real Estate			31,814				5,673				3,683				—				41,170
Consumer and Other			2,135				—				109				—				2,244
Total		$	816,760			$	17,342			$	20,377			$	—			$	854,479

Performing and Nonperforming Loans

Certain TDRs are classified as nonperforming at the time of restructure and may only be returned to performing status after considering the borrower’s sustained repayment performance for a reasonable period, generally six months.

		Residential Real Estate				Real Estate Construction				Consumer and Other				Total
March 31, 2017
Performing		$	184,970			$	6,433			$	16,695			$	208,098
Nonperforming			—				—				7				7
Total		$	184,970			$	6,433			$	16,702			$	208,105
		Residential Real Estate				Real Estate Construction				Consumer and Other				Total
December 31, 2016
Performing		$	179,721			$	5,572			$	15,725			$	201,018
Nonperforming			—				—				9				9
Total		$	179,721			$	5,572			$	15,734			$	201,027

Aging Analysis of Past Due Loans

The following tables include an aging analysis of the recorded investment of past due loans outstanding as of March 31, 2017 and December 31, 2016.

March 31, 2017		30-59 Days Past Due				60-89 Days Past Due				90 Days or Greater				Total Past Due				Current				Purchased Credit- Impaired Loans				Total Loans				Past Due 90 Days and Accruing
Commercial & Agriculture		$	211			$	29			$	87			$	327			$	139,035			$	87			$	139,449			$	—
Commercial Real Estate:
Owner Occupied			803				—				1,172				1,975				165,929				—				167,904				—
Non-Owner Occupied			651				11				315				977				399,434				—				400,411				—
Residential Real Estate			2,156				133				922				3,211				252,207				160				255,578				—
Real Estate Construction			—				—				27				27				55,239				—				55,266				—
Farm Real Estate			—				—				—				—				38,035				—				38,035				—
Consumer and Other			282				15				9				306				18,291				—				18,597				7
Total		$	4,103			$	188			$	2,532			$	6,823			$	1,068,170			$	247			$	1,075,240			$	7

December 31, 2016		30-59 Days Past Due				60-89 Days Past Due				90 Days or Greater				Total Past Due				Current				Purchased Credit- Impaired Loans				Total Loans				Past Due 90 Days and Accruing
Commercial & Agriculture		$	156			$	20			$	152			$	328			$	135,046			$	88			$	135,462			$	—
Commercial Real Estate:
Owner Occupied			722				553				280				1,555				159,809				—				161,364				—
Non-Owner Occupied			147				—				316				463				395,468				—				395,931				—
Residential Real Estate			1,812				507				1,049				3,368				243,772				168				247,308				—
Real Estate Construction			—				—				27				27				56,266				—				56,293				—
Farm Real Estate			93				—				—				93				41,077				—				41,170				—
Consumer and Other			215				31				31				277				17,701				—				17,978				9
Total		$	3,145			$	1,111			$	1,855			$	6,111			$	1,049,139			$	256			$	1,055,506			$	9

Summary of Nonaccrual Loans Excluding Purchased Credit-Impaired (PCI) Loans

The following table presents loans on nonaccrual status, excluding purchased credit-impaired (PCI) loans, as of March 31, 2017 and December 31, 2016.

		2017				2016
Commercial & Agriculture		$	1,505			$	1,622
Commercial Real Estate:
Owner Occupied			2,354				1,461
Non-Owner Occupied			337				464
Residential Real Estate			3,090				3,266
Real Estate Construction			27				27
Farm Real Estate			1				2
Consumer and Other			76				101
Total		$	7,390			$	6,943

Schedule of Troubled Debt Restructurings

Loan modifications that are considered TDRs completed during the three-month period ended March 31, 2016 were as follows:

		For the Three-Month Period Ended March 31, 2016
		Number of Contracts				Pre- Modification Outstanding Recorded Investment				Post- Modification Outstanding Recorded Investment
Commercial & Agriculture			3			$	483			$	483
Commercial Real Estate - Owner Occupied			—				—				—
Commercial Real Estate - Non-Owner Occupied			—				—				—
Residential Real Estate			1				232				232
Real Estate Construction			—				—				—
Farm Real Estate			2				614				614
Consumer and Other			—				—				—
Total Loan Modifications			6			$	1,329			$	1,329

Impaired Financing Receivables Excluding PCI Loans

The following table includes the recorded investment and unpaid principal balances for impaired financing receivables, excluding PCI loans, with the associated allowance amount, if applicable, as of March 31, 2017 and December 31, 2016.

		March 31, 2017												December 31, 2016
		Recorded Investment				Unpaid Principal Balance				Related Allowance				Recorded Investment				Unpaid Principal Balance				Related Allowance
With no related allowance recorded:
Commercial & Agriculture		$	979			$	979							$	1,230			$	1,751
Commercial Real Estate:
Owner Occupied			953				988								1,658				1,803
Non-Owner Occupied			358				385								359				386
Residential Real Estate			1,218				1,417								1,259				1,590
Farm Real Estate			614				614								614				614
Consumer and Other			—				—								1				1
Total			4,122				4,383								5,121				6,145
With an allowance recorded:
Commercial & Agriculture			743				1,293			$	243				753				1,303			$	82
Commercial Real Estate:
Owner Occupied			922				922				81				238				238				4
Non-Owner Occupied			—				—				—				—				—				—
Residential Real Estate			439				443				115				427				431				102
Farm Real Estate			—				—				—				—				—				—
Total			2,104				2,658				439				1,418				1,972				188
Total:
Commercial & Agriculture			1,722				2,272				243				1,983				3,054				82
Commercial Real Estate:
Owner Occupied			1,875				1,910				81				1,896				2,041				4
Non-Owner Occupied			358				385				—				359				386				—
Residential Real Estate			1,657				1,860				115				1,686				2,021				102
Farm Real Estate			614				614				—				614				614				—
Consumer and Other			—				—				—				1				1				—
Total		$	6,226			$	7,041			$	439			$	6,539			$	8,117			$	188

The following table includes the average recorded investment and interest income recognized for impaired financing receivables for the three-month periods ended March 31, 2017 and 2016.

For the three months ended:		March 31, 2017								March 31, 2016
		Average Recorded Investment				Interest Income Recognized				Average Recorded Investment				Interest Income Recognized
Commercial & Agriculture		$	1,852			$	6			$	1,697			$	3
Commercial Real Estate - Owner Occupied			1,886				22				1,895				25
Commercial Real Estate - Non-Owner Occupied			358				—				1,862				4
Residential Real Estate			1,671				16				1,753				19
Real Estate Construction			—				—				—				—
Farm Real Estate			614				6				1,175				4
Consumer and Other			1				—				3				—
Total		$	6,382			$	50			$	8,385			$	55

Schedule of Changes in Amortized Yield for PCI Loans

Changes in the amortizable yield for PCI loans were as follows, since acquisition, for the three-month periods ended March 31, 2017 and 2016:

		At March 31, 2017				At March 31, 2016
		(In Thousands)				(In Thousands)
Balance at beginning of period		$	49			$	80
Acquisition of impaired loans			—				—
Accretion			(9	)			(6	)
Balance at end of period		$	40			$	74

Schedule of Loans Acquired and Accounted

The following table presents additional information regarding loans acquired and accounted for in accordance with ASC 310-30:

		At March 31, 2017				At December 31, 2016
		Acquired Loans with Specific Evidence of Deterioration of Credit Quality (ASC 310-30)				Acquired Loans with Specific Evidence of Deterioration of Credit Quality (ASC 310-30)
		(In Thousands)
Outstanding balance		$	832			$	850
Carrying amount			247				256

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