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Allowance for Loan Losses (Tables)

12 Months Ended

Dec. 31, 2017

Text Block [Abstract]

Changes in the Allowance for Loan Losses and Loan Balances Outstanding

The following tables present, by portfolio segment, the changes in the allowance for loan losses, the ending allocation of the allowance for loan losses and the loan balances outstanding for the years ended December 31, 2017, 2016 and 2015. The changes can be impacted by overall loan volume, adversely graded loans, historical charge-offs and economic factors

NOTE 5 - ALLOWANCE FOR LOAN LOSSES (Continued)

Allowance for loan losses:

December 31, 2017		Beginning balance				Charge-offs				Recoveries				Provision (Credit)				Ending Balance
Commercial & Agriculture		$	2,018			$	(11	)		$	372			$	(817	)		$	1,562
Commercial Real Estate:
Owner Occupied			2,171				(328	)			69				131				2,043
Non-Owner Occupied			4,606				(38	)			46				693				5,307
Residential Real Estate			3,089				(400	)			194				(973	)			1,910
Real Estate Construction			420				—				44				370				834
Farm Real Estate			442				—				3				(15	)			430
Consumer and Other			314				(165	)			43				98				290
Unallocated			245				—				—				513				758
Total		$	13,305			$	(942	)		$	771			$	—			$	13,134

NOTE 5 - ALLOWANCE FOR LOAN LOSSES (Continued)

Allowance for loan losses:

December 31, 2016		Beginning balance				Charge-offs				Recoveries				Provision (Credit)				Ending Balance
Commercial & Agriculture		$	1,478			$	(880	)		$	105			$	1,315			$	2,018
Commercial Real Estate:
Owner Occupied			2,467				(228	)			56				(124	)			2,171
Non-Owner Occupied			4,657				(23	)			1,372				(1,400	)			4,606
Residential Real Estate			4,086				(455	)			479				(1,021	)			3,089
Real Estate Construction			371				(115	)			12				152				420
Farm Real Estate			538				—				—				(96	)			442
Consumer and Other			382				(125	)			46				11				314
Unallocated			382				—				—				(137	)			245
Total		$	14,361			$	(1,826	)		$	2,070			$	(1,300	)		$	13,305

NOTE 5 - ALLOWANCE FOR LOAN LOSSES (Continued)

Allowance for loan losses:

December 31, 2015		Beginning balance				Charge-offs				Recoveries				Provision (Credit)				Ending Balance
Commercial & Agriculture		$	1,819			$	(190	)		$	182			$	(333	)		$	1,478
Commercial Real Estate:
Owner Occupied			2,221				(523	)			187				582				2,467
Non-Owner Occupied			4,334				(81	)			115				289				4,657
Residential Real Estate			3,747				(1,135	)			331				1,143				4,086
Real Estate Construction			428				—				5				(62	)			371
Farm Real Estate			822				—				76				(360	)			538
Consumer and Other			200				(120	)			46				256				382
Unallocated			697				—				—				(315	)			382
Total		$	14,268			$	(2,049	)		$	942			$	1,200			$	14,361

The following tables present, by portfolio segment, the allocation of the allowance for loan losses and related loan balances as of December 31, 2017 and December 31, 2016.

December 31, 2017		Loans acquired with credit deterioration				Loans individually evaluated for impairment				Loans collectively evaluated for impairment				Total
Allowance for loan losses:
Commercial & Agriculture		$	82			$	4			$	1,476			$	1,562
Commercial Real Estate:
Owner Occupied			—				6				2,037				2,043
Non-Owner Occupied			—				—				5,307				5,307
Residential Real Estate			44				109				1,757				1,910
Real Estate Construction			—				—				834				834
Farm Real Estate			—				6				424				430
Consumer and Other			—				—				290				290
Unallocated			—				—				758				758
Total		$	126			$	125			$	12,883			$	13,134
Outstanding loan balances:
Commercial & Agriculture		$	87			$	438			$	151,948			$	152,473
Commercial Real Estate:
Owner Occupied			—				1,010				163,089				164,099
Non-Owner Occupied			—				44				425,579				425,623
Residential Real Estate			128				1,360				267,247				268,735
Real Estate Construction			—				—				97,531				97,531
Farm Real Estate			—				608				38,853				39,461
Consumer and Other			—				—				16,739				16,739
Total		$	215			$	3,460			$	1,160,986			$	1,164,661

NOTE 5 - ALLOWANCE FOR LOAN LOSSES (Continued)

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

December 31, 2017		Pass				Special Mention				Substandard				Doubtful				Ending Balance
Commercial & Agriculture		$	140,842			$	8,412			$	3,219			$	—			$	152,473
Commercial Real Estate:
Owner Occupied			155,756				1,166				7,177				—				164,099
Non-Owner Occupied			422,363				2,321				939				—				425,623
Residential Real Estate			62,628				1,997				5,873				—				70,498
Real Estate Construction			91,545				15				27				—				91,587
Farm Real Estate			25,228				11,236				2,997				—				39,461
Consumer and Other			1,312				—				70				—				1,382
Total		$	899,674			$	25,147			$	20,302			$	—			$	945,123

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.

December 31, 2017		Residential Real Estate				Real Estate Construction				Consumer and Other				Total
Performing		$	198,237			$	5,944			$	15,341			$	219,522
Nonperforming			—				—				16				16
Total		$	198,237			$	5,944			$	15,357			$	219,538

December 31, 2016		Residential Real Estate				Real Estate Construction				Consumer and Other				Total
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 December 31, 2017 and 2016.

December 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		$	575			$	2			$	685			$	1,262			$	151,124			$	87			$	152,473			$	—
Commercial Real Estate:
Owner Occupied			897				104				484				1,485				162,614				—				164,099				—
Non-Owner Occupied			133				—				470				603				425,020				—				425,623				—
Residential Real Estate			1,613				229				785				2,627				265,980				128				268,735				—
Real Estate Construction			—				—				27				27				97,504				—				97,531				—
Farm Real Estate			27				—				186				213				39,248				—				39,461				—
Consumer and Other			92				96				16				204				16,535				—				16,739				16
Total		$	3,337			$	431			$	2,653			$	6,421			$	1,158,025			$	215			$	1,164,661			$	16

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 December 31, 2017 and 2016.

		2017				2016
Commercial & Agriculture		$	887			$	1,622
Commercial Real Estate:
Owner Occupied			1,476				1,461
Non-Owner Occupied			711				464
Residential Real Estate			2,778				3,266
Real Estate Construction			27				27
Farm Real Estate			186				2
Consumer and Other			67				101
Total		$	6,132			$	6,943

Schedule of Troubled Debt Restructurings

Loan modifications that are considered TDRs completed during the twelve month periods ended December 31, 2017, 2016 and 2015 were as follows:

		For the Twelve Month Period Ended December 31, 2017
		Number of Contracts				Pre- Modification Outstanding Recorded Investment				Post- Modification Outstanding Recorded Investment
Commercial & Agriculture			—			$	—			$	—
Commercial Real Estate:
Owner Occupied			—				—				—
Non-Owner Occupied			—				—				—
Residential Real Estate			1				13				13
Real Estate Construction			—				—				—
Farm Real Estate			—				—				—
Consumer and Other			—				—				—
Total Loan Modifications			1			$	13			$	13

		For the Twelve Month Period Ended December 31, 2016
		Number of Contracts				Pre- Modification Outstanding Recorded Investment				Post- Modification Outstanding Recorded Investment
Commercial & Agriculture			4			$	529			$	529
Commercial Real Estate:
Owner Occupied			—				—				—
Non-Owner Occupied			—				—				—
Residential Real Estate			2				308				308
Real Estate Construction			—				—				—
Farm Real Estate			3				700				700
Consumer and Other			—				—				—
Total Loan Modifications			9			$	1,537			$	1,537

		For the Twelve Month Period Ended December 31, 2015
		Number of Contracts				Pre- Modification Outstanding Recorded Investment				Post- Modification Outstanding Recorded Investment
Commercial & Agriculture			—			$	—			$	—
Commercial Real Estate:
Owner Occupied			—				—				—
Non-Owner Occupied			—				—				—
Residential Real Estate			—				—				—
Real Estate Construction			1				41				41
Farm Real Estate			—				—				—
Consumer and Other			—				—				—
Total Loan Modifications			1			$	41			$	41

Impaired Financing Receivables Excluding PCI Loans

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

		December 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		$	—			$	—							$	1,230			$	1,751
Commercial Real Estate:
Owner Occupied			693				913								1,658				1,803
Non-Owner Occupied			44				48								359				386
Residential Real Estate			977				1,049								1,259				1,590
Farm Real Estate			148				148								614				614
Consumer and Other			—				—								1				1
Total			1,862				2,158								5,121				6,145
With an allowance recorded:
Commercial & Agriculture			438				438			$	4				753				1,303			$	82
Commercial Real Estate:
Owner Occupied			317				317				6				238				238				4
Non-Owner Occupied			—				—				—				—				—				—
Residential Real Estate			383				387				109				427				431				102
Farm Real Estate			460				460				6				—				—				—
Total			1,598				1,602				125				1,418				1,972				188
Total:
Commercial & Agriculture			438				438				4				1,983				3,054				82
Commercial Real Estate:
Owner Occupied			1,010				1,230				6				1,896				2,041				4
Non-Owner Occupied			44				48				—				359				386				—
Residential Real Estate			1,360				1,436				109				1,686				2,021				102
Farm Real Estate			608				608				6				614				614				—
Consumer and Other			—				—				—				1				1				—
Total		$	3,460			$	3,760			$	125			$	6,539			$	8,117			$	188

NOTE 5 - ALLOWANCE FOR LOAN LOSSES (Continued)

The following tables include the average recorded investment and interest income recognized for impaired financing receivables as of, and for the years ended, December 31, 2017, 2016 and 2015.

For the year ended:		December 31, 2017								December 31, 2016
		Average Recorded Investment				Interest Income Recognized				Average Recorded Investment				Interest Income Recognized
Commercial & Agriculture		$	1,375			$	34			$	2,036			$	40
Commercial Real Estate:
Owner Occupied			1,507				75				1,847				862
Non-Owner Occupied			233				6				1,039				83
Residential Real Estate			1,515				73				1,787				175
Real Estate Construction			—				—				—				1
Farm Real Estate			613				28				1,006				95
Consumer and Other			—				—				2				—
Total		$	5,243			$	216			$	7,717			$	1,256

For the year ended:		December 31, 2015
		Average Recorded Investment				Interest Income Recognized
Commercial & Agriculture		$	1,519			$	54
Commercial Real Estate:
Owner Occupied			2,738				139
Non-Owner Occupied			1,946				32
Residential Real Estate			2,544				103
Real Estate Construction			16				—
Farm Real Estate			653				56
Consumer and Other			4				—
Total		$	9,420			$	384

Schedule of Changes in Amortized Yield for PCI Loans

NOTE 5 - ALLOWANCE FOR LOAN LOSSES (Continued)

Changes in the amortizable yield for PCI loans were as follows, since acquisition:

		At December 31, 2017				At December 31, 2016
		(In Thousands)				(In Thousands)
Balance at beginning of period		$	49			$	80
Acquisition of PCI loans			—				—
Accretion			(34	)			(31	)
Balance at end of period		$	15			$	49

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 December 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		$	775			$	850
Carrying amount			215				256

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