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Allowance for Loan Losses (Tables)

6 Months Ended

Jun. 30, 2019

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 six months ended June 30, 2019 and 2018.

Allowance for loan losses:

For the three months ended June 30, 2019		Beginning balance				Charge-offs				Recoveries				Provision				Ending Balance
Commercial & Agriculture		$	1,834			$	(27	)		$	3			$	18			$	1,828
Commercial Real Estate:
Owner Occupied			1,979				—				17				13				2,009
Non-Owner Occupied			5,989				—				30				(152	)			5,867
Residential Real Estate			1,434				(105	)			37				332				1,698
Real Estate Construction			971				—				—				164				1,135
Farm Real Estate			366				—				1				(2	)			365
Consumer and Other			251				(24	)			32				(58	)			201
Unallocated			998				—				—				(315	)			683
Total		$	13,822			$	(156	)		$	120			$	—			$	13,786

Allowance for loan losses:

For the three months ended June 30, 2018		Beginning balance				Charge-offs				Recoveries				Provision				Ending Balance
Commercial & Agriculture		$	1,359			$	(123	)		$	85			$	309			$	1,630
Commercial Real Estate:
Owner Occupied			2,030				—				121				10				2,161
Non-Owner Occupied			5,670				(1	)			7				(541	)			5,135
Residential Real Estate			1,750				(40	)			35				(54	)			1,691
Real Estate Construction			820				—				—				41				861
Farm Real Estate			411				—				2				(3	)			410
Consumer and Other			247				(62	)			29				86				300
Unallocated			527				—				—				152				679
Total		$	12,814			$	(226	)		$	279			$	—			$	12,867

Allowance for loan losses:

For the six months ended June 30, 2019		Beginning balance				Charge-offs				Recoveries				Provision				Ending Balance
Commercial & Agriculture		$	1,747			$	(27	)		$	4			$	104			$	1,828
Commercial Real Estate:
Owner Occupied			1,962				(60	)			239				(132	)			2,009
Non-Owner Occupied			5,803				—				44				20				5,867
Residential Real Estate			1,531				(203	)			162				208				1,698
Real Estate Construction			1,046				(24	)			—				113				1,135
Farm Real Estate			397				—				2				(34	)			365
Consumer and Other			284				(81	)			51				(53	)			201
Unallocated			909				—				—				(226	)			683
Total		$	13,679			$	(395	)		$	502			$	—			$	13,786

Allowance for loan losses:

For the six months ended June 30, 2018		Beginning balance				Charge-offs				Recoveries				Provision				Ending Balance
Commercial & Agriculture		$	1,562			$	(248	)		$	104			$	212			$	1,630
Commercial Real Estate:
Owner Occupied			2,043				(193	)			130				181				2,161
Non-Owner Occupied			5,307				(45	)			21				(148	)			5,135
Residential Real Estate			1,910				(62	)			93				(250	)			1,691
Real Estate Construction			834				—				—				27				861
Farm Real Estate			430				—				3				(23	)			410
Consumer and Other			290				(103	)			33				80				300
Unallocated			758				—				—				(79	)			679
Total		$	13,134			$	(651	)		$	384			$	—			$	12,867

The following tables present, by portfolio segment, the allocation of the allowance for loan losses and related loan balances as of June 30, 2019 and December 31, 2018.

June 30, 2019		Loans acquired with credit deterioration				Loans individually evaluated for impairment				Loans collectively evaluated for impairment				Total
Allowance for loan losses:
Commercial & Agriculture		$	—			$	—			$	1,828			$	1,828
Commercial Real Estate:
Owner Occupied			—				10				1,999				2,009
Non-Owner Occupied			—				—				5,867				5,867
Residential Real Estate			—				97				1,601				1,698
Real Estate Construction			—				—				1,135				1,135
Farm Real Estate			—				—				365				365
Consumer and Other			—				—				201				201
Unallocated			—				—				683				683
Total		$	—			$	107			$	13,679			$	13,786
Outstanding loan balances:
Commercial & Agriculture		$	29			$	367			$	186,027			$	186,423
Commercial Real Estate:
Owner Occupied			—				459				217,724				218,183
Non-Owner Occupied			—				379				530,191				530,570
Residential Real Estate			559				1,126				464,896				466,581
Real Estate Construction			—				—				144,448				144,448
Farm Real Estate			—				682				35,434				36,116
Consumer and Other			—				—				16,449				16,449
Total		$	588			$	3,013			$	1,595,169			$	1,598,770

December 31, 2018		Loans acquired with credit deterioration				Loans individually evaluated for impairment				Loans collectively evaluated for impairment				Total
Allowance for loan losses:
Commercial & Agriculture		$	—			$	—			$	1,747			$	1,747
Commercial Real Estate:
Owner Occupied			—				12				1,950				1,962
Non-Owner Occupied			—				—				5,803				5,803
Residential Real Estate			8				122				1,401				1,531
Real Estate Construction			—				—				1,046				1,046
Farm Real Estate			—				7				390				397
Consumer and Other			—				—				284				284
Unallocated			—				—				909				909
Total		$	8			$	141			$	13,530			$	13,679
Outstanding loan balances:
Commercial & Agriculture		$	41			$	367			$	176,693			$	177,101
Commercial Real Estate:
Owner Occupied			—				484				209,637				210,121
Non-Owner Occupied			—				31				523,567				523,598
Residential Real Estate			883				1,279				455,688				457,850
Real Estate Construction			—				—				135,195				135,195
Farm Real Estate			—				696				37,817				38,513
Consumer and Other			—				—				19,563				19,563
Total		$	924			$	2,857			$	1,558,160			$	1,561,941

Credit Exposures by Internally Assigned Grades

June 30, 2019		Pass				Special Mention				Substandard				Doubtful				Ending Balance
Commercial & Agriculture		$	181,688			$	2,049			$	2,686			$	—			$	186,423
Commercial Real Estate:
Owner Occupied			208,914				3,916				5,353				—				218,183
Non-Owner Occupied			527,609				2,297				664				—				530,570
Residential Real Estate			71,137				387				6,087				—				77,611
Real Estate Construction			135,222				—				10				—				135,232
Farm Real Estate			32,092				872				3,152				—				36,116
Consumer and Other			1,037				—				8				—				1,045
Total		$	1,157,699			$	9,521			$	17,960			$	—			$	1,185,180

December 31, 2018		Pass				Special Mention				Substandard				Doubtful				Ending Balance
Commercial & Agriculture		$	173,783			$	1,509			$	1,809			$	—			$	177,101
Commercial Real Estate:
Owner Occupied			201,228				3,512				5,381				—				210,121
Non-Owner Occupied			520,487				2,023				1,088				—				523,598
Residential Real Estate			70,908				580				7,363				—				78,851
Real Estate Construction			124,769				13				41				—				124,823
Farm Real Estate			32,908				3,096				2,509				—				38,513
Consumer and Other			1,713				—				20				—				1,733
Total		$	1,125,796			$	10,733			$	18,211			$	—			$	1,154,740

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.

June 30, 2019		Residential Real Estate				Real Estate Construction				Consumer and Other				Total
Performing		$	388,970			$	9,216			$	15,404			$	413,590
Nonperforming			—				—				—				—
Total		$	388,970			$	9,216			$	15,404			$	413,590

December 31, 2018		Residential Real Estate				Real Estate Construction				Consumer and Other				Total
Performing		$	378,999			$	10,372			$	17,830			$	407,201
Nonperforming			—				—				—				—
Total		$	378,999			$	10,372			$	17,830			$	407,201

Aging Analysis of Past Due Loans

The following tables include an aging analysis of the recorded investment of past due loans outstanding as of June 30, 2019 and December 31, 2018.

June 30, 2019		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		$	298			$	244			$	93			$	635			$	185,759			$	29			$	186,423			$	—
Commercial Real Estate:
Owner Occupied			402				249				529				1,180				217,003				—				218,183				—
Non-Owner Occupied			250				—				9				259				530,311				—				530,570				—
Residential Real Estate			551				733				1,191				2,475				463,547				559				466,581				—
Real Estate Construction			—				—				—				—				144,448				—				144,448				—
Farm Real Estate			—				145				11				156				35,960				—				36,116				—
Consumer and Other			57				20				2				79				16,370				—				16,449				—
Total		$	1,558			$	1,391			$	1,835			$	4,784			$	1,593,398			$	588			$	1,598,770			$	—

December 31, 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		$	225			$	—			$	92			$	317			$	176,743			$	41			$	177,101			$	—
Commercial Real Estate:
Owner Occupied			547				413				564				1,524				208,597				—				210,121				—
Non-Owner Occupied			288				290				372				950				522,648				—				523,598				—
Residential Real Estate			7,118				677				806				8,601				448,366				883				457,850				—
Real Estate Construction			—				12				27				39				135,156				—				135,195				—
Farm Real Estate			33				—				158				191				38,322				—				38,513				—
Consumer and Other			117				57				9				183				19,380				—				19,563				—
Total		$	8,328			$	1,449			$	2,028			$	11,805			$	1,549,212			$	924			$	1,561,941			$	—

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 June 30, 2019 and December 31, 2018.

		June 30, 2019				December 31, 2018
Commercial & Agriculture		$	205			$	270
Commercial Real Estate:
Owner Occupied			1,112				942
Non-Owner Occupied			9				374
Residential Real Estate			3,482				3,886
Real Estate Construction			10				41
Farm Real Estate			308				338
Consumer and Other			5				18
Total		$	5,131			$	5,869

Schedule of TDR

Loan modifications that are considered TDRs completed during the six-months ended June 30, 2019 and June 30, 2018 were as follows.  There were no loans modified in a TDR during the three-months ended June 30, 2019 and June 30, 2018:

		For the Six-Month Period Ended
		June 30, 2019
		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			1				382				382
Residential Real Estate			—				—				—
Real Estate Construction			—				—				—
Farm Real Estate			—				—				—
Consumer and Other			—				—				—
Total Loan Modifications			1			$	382			$	382

		For the Six-Month Period Ended
		June 30, 2018
		Number of Contracts				Pre- Modification Outstanding Recorded Investment				Post- Modification Outstanding Recorded Investment
Commercial & Agriculture			3			$	591			$	591
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			3			$	591			$	591

Impaired Loans Excluding PCI Loans

The following table includes the recorded investment and unpaid principal balances for impaired loans, excluding PCI loans, with the associated allowance amount, if applicable, as of June 30, 2019 and December 31, 2018.

		June 30, 2019												December 31, 2018
		Recorded Investment				Unpaid Principal Balance				Related Allowance				Recorded Investment				Unpaid Principal Balance				Related Allowance
With no related allowance recorded:
Commercial & Agriculture		$	367			$	367							$	367			$	367
Commercial Real Estate:
Owner Occupied			179				179								193				193
Non-Owner Occupied			379				379								31				34
Residential Real Estate			876				948								1,017				1,089
Farm Real Estate			682				682								256				256
Total			2,483				2,555								1,864				1,939
With an allowance recorded:
Commercial Real Estate:
Owner Occupied			280				280			$	10				291				291			$	12
Residential Real Estate			250				254				97				262				265				122
Farm Real Estate			—				—				—				440				440				7
Total			530				534				107				993				996				141
Total:
Commercial & Agriculture			367				367				—				367				367				—
Commercial Real Estate:
Owner Occupied			459				459				10				484				484				12
Non-Owner Occupied			379				379				—				31				34				—
Residential Real Estate			1,126				1,202				97				1,279				1,354				122
Farm Real Estate			682				682				—				696				696				7
Total		$	3,013			$	3,089			$	107			$	2,857			$	2,935			$	141

The following table includes the average recorded investment and interest income recognized for impaired financing receivables for the three-and six-month periods ended June 30, 2019 and 2018.

		June 30, 2019								June 30, 2018
For the three months ended		Average Recorded Investment				Interest Income Recognized				Average Recorded Investment				Interest Income Recognized
Commercial & Agriculture		$	367			$	6			$	993			$	6
Commercial Real Estate—Owner Occupied			465				9				524				8
Commercial Real Estate—Non-Owner Occupied			381				5				41				2
Residential Real Estate			1,137				15				1,321				17
Farm Real Estate			687				8				785				8
Total		$	3,037			$	43			$	3,664			$	41

		June 30, 2019								June 30, 2018
For the six months ended		Average Recorded Investment				Interest Income Recognized				Average Recorded Investment				Interest Income Recognized
Commercial & Agriculture		$	367			$	12			$	808			$	13
Commercial Real Estate—Owner Occupied			472				17				686				17
Commercial Real Estate—Non-Owner Occupied			264				9				42				3
Residential Real Estate			1,184				31				1,334				34
Farm Real Estate			690				15				726				15
Total		$	2,977			$	84			$	3,596			$	82

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 Period Ended June 30, 2019				For the Three-Month Period Ended June 30, 2018
		(In Thousands)				(In Thousands)
Balance at beginning of period		$	326			$	8
Acquisition of PCI loans			—				—
Accretion			(67	)			(2	)
Balance at end of period		$	259			$	6

		For the Six-Month Period Ended June 30, 2019				For the Six-Month Period Ended June 30, 2018
		(In Thousands)				(In Thousands)
Balance at beginning of period		$	336			$	15
Acquisition of PCI loans			—				—
Accretion			(77	)			(9	)
Balance at end of period		$	259			$	6

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 June 30, 2019				At December 31, 2018
		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		$	1,357			$	1,805
Carrying amount			588				924

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