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Allowance for Loan Losses (Tables)

9 Months Ended

Sep. 30, 2018

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 and nine months ended September 30, 2018 and 2017.

Allowance for loan losses:

For the nine months ended September 30, 2018		Beginning balance				Charge-offs				Recoveries				Provision				Ending Balance
Commercial & Agriculture		$	1,562			$	(248	)		$	168			$	149			$	1,631
Commercial Real Estate:
Owner Occupied			2,043				(193	)			148				45				2,043
Non-Owner Occupied			5,307				(121	)			23				236				5,445
Residential Real Estate			1,910				(74	)			181				(218	)			1,799
Real Estate Construction			834				—				—				147				981
Farm Real Estate			430				—				4				(41	)			393
Consumer and Other			290				(148	)			67				106				315
Unallocated			758				—				—				(34	)			724
Total		$	13,134			$	(784	)		$	591			$	390			$	13,331

Allowance for loan losses:

For the nine months ended September 30, 2017		Beginning balance				Charge-offs				Recoveries				Provision				Ending Balance
Commercial & Agriculture		$	2,018			$	(11	)		$	134			$	(530	)		$	1,611
Commercial Real Estate:
Owner Occupied			2,171				(301	)			26				177				2,073
Non-Owner Occupied			4,606				(38	)			42				663				5,273
Residential Real Estate			3,089				(312	)			164				(462	)			2,479
Real Estate Construction			420				—				32				215				667
Farm Real Estate			442				—				2				(20	)			424
Consumer and Other			314				(135	)			38				108				325
Unallocated			245				—				—				(151	)			94
Total		$	13,305			$	(797	)		$	438			$	—			$	12,946

Allowance for loan losses:

For the three months ended September 30, 2018		Beginning balance				Charge-offs				Recoveries				Provision				Ending Balance
Commercial & Agriculture		$	1,630			$	—			$	64			$	(63	)		$	1,631
Commercial Real Estate:
Owner Occupied			2,161				—				18				(136	)			2,043
Non-Owner Occupied			5,135				(76	)			2				384				5,445
Residential Real Estate			1,691				(12	)			88				32				1,799
Real Estate Construction			861				—				—				120				981
Farm Real Estate			410				—				1				(18	)			393
Consumer and Other			300				(45	)			34				26				315
Unallocated			679				—				—				45				724
Total		$	12,867			$	(133	)		$	207			$	390			$	13,331

Allowance for loan losses:

For the three months ended September 30, 2017		Beginning balance				Charge-offs				Recoveries				Provision				Ending Balance
Commercial & Agriculture		$	1,608			$	(10	)		$	51			$	(38	)		$	1,611
Commercial Real Estate:
Owner Occupied			2,010				(91	)			8				146				2,073
Non-Owner Occupied			4,739				(38	)			33				539				5,273
Residential Real Estate			2,676				(116	)			77				(158	)			2,479
Real Estate Construction			482				—				13				172				667
Farm Real Estate			425				—				2				(3	)			424
Consumer and Other			324				(54	)			24				31				325
Unallocated			783				—				—				(689	)			94
Total		$	13,047			$	(309	)		$	208			$	—			$	12,946

The following tables present, by portfolio segment, the allocation of the allowance for loan losses and related loan balances as of September 30, 2018 and December 31, 2017.

September 30, 2018		Loans acquired with credit deterioration				Loans individually evaluated for impairment				Loans collectively evaluated for impairment				Total
Allowance for loan losses:
Commercial & Agriculture		$	—			$	—			$	1,631			$	1,631
Commercial Real Estate:
Owner Occupied			—				10				2,033				2,043
Non-Owner Occupied			—				—				5,445				5,445
Residential Real Estate			30				350				1,419				1,799
Real Estate Construction			—				—				981				981
Farm Real Estate			—				6				387				393
Consumer and Other			—				—				315				315
Unallocated			—				—				724				724
Total		$	30			$	366			$	12,935			$	13,331
Outstanding loan balances:
Commercial & Agriculture		$	47			$	390			$	169,249			$	169,686
Commercial Real Estate:
Owner Occupied			—				505				202,582				203,087
Non-Owner Occupied			—				36				499,204				499,240
Residential Real Estate			968				2,315				455,738				459,021
Real Estate Construction			—				—				126,288				126,288
Farm Real Estate			—				707				37,331				38,038
Consumer and Other			—				—				20,284				20,284
Total		$	1,015			$	3,953			$	1,510,676			$	1,515,644

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

Credit Exposures by Internally Assigned Grades

September 30, 2018		Pass				Special Mention				Substandard				Doubtful				Ending Balance
Commercial & Agriculture		$	165,691			$	1,999			$	1,996			$	—			$	169,686
Commercial Real Estate:
Owner Occupied			194,192				3,458				5,437				—				203,087
Non-Owner Occupied			496,495				1,860				885				—				499,240
Residential Real Estate			67,053				598				8,110				—				75,761
Real Estate Construction			115,419				13				43				—				115,475
Farm Real Estate			31,758				3,731				2,549				—				38,038
Consumer and Other			1,254				—				29				—				1,283
Total		$	1,071,862			$	11,659			$	19,049			$	—			$	1,102,570

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

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.

September 30, 2018		Residential Real Estate				Real Estate Construction				Consumer and Other				Total
Performing		$	383,260			$	10,813			$	18,986			$	413,059
Nonperforming			—				—				15				15
Total		$	383,260			$	10,813			$	19,001			$	413,074

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

Aging Analysis of Past Due Loans

The following tables include an aging analysis of the recorded investment of past due loans outstanding as of September 30, 2018 and December 31, 2017.

September 30, 2018		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		$	152			$	—			$	285			$	437			$	169,202			$	47			$	169,686			$	—
Commercial Real Estate:
Owner Occupied			327				159				506				992				202,095				—				203,087				—
Non-Owner Occupied			293				—				68				361				498,879				—				499,240				—
Residential Real Estate			681				728				902				2,311				455,742				968				459,021				—
Real Estate Construction			—				—				39				39				126,249				—				126,288				—
Farm Real Estate			17				75				149				241				37,797				—				38,038				—
Consumer and Other			101				30				15				146				20,138				—				20,284				15
Total		$	1,571			$	992			$	1,964			$	4,527			$	1,510,102			$	1,015			$	1,515,644			$	15

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

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 September 30, 2018 and December 31, 2017.

		September 30, 2018				December 31, 2017
Commercial & Agriculture		$	285			$	887
Commercial Real Estate:
Owner Occupied			891				1,476
Non-Owner Occupied			159				711
Residential Real Estate			3,945				2,778
Real Estate Construction			43				27
Farm Real Estate			334				186
Consumer and Other			27				67
Total		$	5,684			$	6,132

Schedule of Troubled Debt Restructurings

Loan modifications that are considered TDRs completed during the periods ended September 30, 2018 and September 30, 2017 were as follows:

		For the Nine-Month Period Ended
		September 30, 2018
		Number of Contracts				Pre- Modification Outstanding Recorded Investment				Post- Modification Outstanding Recorded Investment
Commercial & Agriculture			—			$	—			$	—
Commercial Real Estate—Owner Occupied			—				—				—
Commercial Real Estate—Non-Owner Occupied			—				—				—
Residential Real Estate			1				23				23
Real Estate Construction			—				—				—
Farm Real Estate			1				110				110
Consumer and Other			—				—				—
Total Loan Modifications			2			$	133			$	133

		For the Nine-Month Period Ended
		September 30, 2017
		Number of Contracts				Pre- Modification Outstanding Recorded Investment				Post- Modification Outstanding Recorded Investment
Commercial & Agriculture			—			$	—			$	—
Commercial Real Estate—Owner Occupied			—				—				—
Commercial Real Estate—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 three months ended
		September 30, 2018
		Number of Contracts				Pre- Modification Outstanding Recorded Investment				Post- Modification Outstanding Recorded Investment
Commercial & Agriculture			—			$	—			$	—
Commercial Real Estate—Owner Occupied			—				—				—
Commercial Real Estate—Non-Owner Occupied			—				—				—
Residential Real Estate			1				23				23
Real Estate Construction			—				—				—
Farm Real Estate			1				110				110
Consumer and Other			—				—				—
Total Loan Modifications			2			$	133			$	133

For the three months ended

September 30, 2017

Number of Contracts

Pre- Modification Outstanding Recorded Investment

Post- Modification Outstanding Recorded Investment

Commercial & Agriculture

—

$

—

$

—

Commercial Real Estate—Owner Occupied

—

—

—

Commercial Real Estate—Non-Owner Occupied

—

—

—

Residential Real Estate

—

—

—

Real Estate Construction

—

—

—

Farm Real Estate

—

—

—

Consumer and Other

—

—

—

Total Loan Modifications

—

$

—

$

—

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 September 30, 2018 and December 31, 2017.

		September 30, 2018												December 31, 2017
		Recorded Investment				Unpaid Principal Balance				Related Allowance				Recorded Investment				Unpaid Principal Balance				Related Allowance
With no related allowance recorded:
Commercial & Agriculture		$	390			$	390							$	—			$	—
Commercial Real Estate:
Owner Occupied			198				198								693				913
Non-Owner Occupied			36				39								44				48
Residential Real Estate			1,220				1,292								977				1,049
Farm Real Estate			257				257								148				148
Total			2,101				2,176								1,862				2,158
With an allowance recorded:
Commercial & Agriculture			—				—			$	—				438				438			$	4
Commercial Real Estate:
Owner Occupied			307				307				10				317				317				6
Residential Real Estate			1,095				1,099				350				383				387				109
Farm Real Estate			450				450				6				460				460				6
Total			1,852				1,856				366				1,598				1,602				125
Total:
Commercial & Agriculture			390				390				—				438				438				4
Commercial Real Estate:
Owner Occupied			505				505				10				1,010				1,230				6
Non-Owner Occupied			36				39				—				44				48				—
Residential Real Estate			2,315				2,391				350				1,360				1,436				109
Farm Real Estate			707				707				6				608				608				6
Total		$	3,953			$	4,032			$	366			$	3,460			$	3,760			$	125

The following table includes the average recorded investment and interest income recognized for impaired financing receivables for the three- and nine-month periods ended September 30, 2018 and 2017.

		September 30, 2018								September 30, 2017
For the nine months ended		Average Recorded Investment				Interest Income Recognized				Average Recorded Investment				Interest Income Recognized
Commercial & Agriculture		$	704			$	19			$	1,609			$	27
Commercial Real Estate—Owner Occupied			641				26				1,632				66
Commercial Real Estate—Non-Owner Occupied			41				4				280				5
Residential Real Estate			1,580				51				1,554				56
Farm Real Estate			721				22				614				21
Total		$	3,687			$	122			$	5,689			$	175

		September 30, 2018								September 30, 2017
For the three months ended:		Average Recorded Investment				Interest Income Recognized				Average Recorded Investment				Interest Income Recognized
Commercial & Agriculture		$	675			$	6			$	1,366			$	7
Commercial Real Estate—Owner Occupied			511				9				1,377				18
Commercial Real Estate—Non-Owner Occupied			38				1				202				2
Residential Real Estate			1,811				17				1,437				17
Farm Real Estate			742				7				614				8
Total		$	3,777			$	40			$	4,996			$	52

Schedule of Changes in Amortized Yield for PCI Loans

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

		For the Nine-Month Period Ended September 30, 2018				For the Nine-Month Period Ended September 30, 2017
		(In Thousands)				(In Thousands)
Balance at beginning of period		$	15			$	49
Acquisition of PCI loans			334				—
Accretion			(11	)			(27	)
Balance at end of period		$	338			$	22

		For the Three-Month Period Ended September 30, 2018				For the Three-Month Period Ended September 30, 2017
		(In Thousands)				(In Thousands)
Balance at beginning of period		$	6			$	31
Acquisition of PCI loans			334				—
Accretion			(2	)			(9	)
Balance at end of period		$	338			$	22

Schedule of Loans Components of Purchase Accounting Adjustments

The table below presents the components of the purchase accounting adjustments.

		September 14, 2018
		(In Thousands)
Contractually required payments		$	2,353
Non-accretable discount			(1,141	)
Expected cash flows			1,212
Accretable discount			(334	)
Estimated fair value		$	878

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

		At September 30, 2018				At December 31, 2017
		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		$	1,898			$	775
Carrying amount			1,015				215

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- Definition

Tabular disclosure of financing receivables and troubled debt restructurings.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 33
-URI http://asc.fasb.org/extlink&oid=84173941&loc=SL6953676-111524

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 34
-URI http://asc.fasb.org/extlink&oid=84173941&loc=SL6953682-111524

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