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Allowance for Loan Losses (Tables)

9 Months Ended

Sep. 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 nine months ended September 30, 2019 and 2018.

Allowance for loan losses:

For the three months ended September 30, 2019		Beginning balance				Charge-offs				Recoveries				Provision				Ending Balance
Commercial & Agriculture		$	1,828			$	—			$	61			$	43			$	1,932
Commercial Real Estate:
Owner Occupied			2,009				—				43				85				2,137
Non-Owner Occupied			5,867				—				55				226				6,148
Residential Real Estate			1,698				(20	)			67				(136	)			1,609
Real Estate Construction			1,135				—				1				47				1,183
Farm Real Estate			365				—				1				1				367
Consumer and Other			201				(16	)			16				52				253
Unallocated			683				—				—				(168	)			515
Total		$	13,786			$	(36	)		$	244			$	150			$	14,144

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 nine months ended September 30, 2019		Beginning balance				Charge-offs				Recoveries				Provision				Ending Balance
Commercial & Agriculture		$	1,747			$	(27	)		$	65			$	147			$	1,932
Commercial Real Estate:
Owner Occupied			1,962				(60	)			282				(47	)			2,137
Non-Owner Occupied			5,803				—				99				246				6,148
Residential Real Estate			1,531				(223	)			229				72				1,609
Real Estate Construction			1,046				(24	)			1				160				1,183
Farm Real Estate			397				—				3				(33	)			367
Consumer and Other			284				(97	)			67				(1	)			253
Unallocated			909				—				—				(394	)			515
Total		$	13,679			$	(431	)		$	746			$	150			$	14,144

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

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

September 30, 2019		Loans acquired with credit deterioration				Loans individually evaluated for impairment				Loans collectively evaluated for impairment				Total
Allowance for loan losses:
Commercial & Agriculture		$	—			$	—			$	1,932			$	1,932
Commercial Real Estate:
Owner Occupied			—				6				2,131				2,137
Non-Owner Occupied			—				—				6,148				6,148
Residential Real Estate			—				98				1,511				1,609
Real Estate Construction			—				—				1,183				1,183
Farm Real Estate			—				—				367				367
Consumer and Other			—				—				253				253
Unallocated			—				—				515				515
Total		$	—			$	104			$	14,040			$	14,144
Outstanding loan balances:
Commercial & Agriculture		$	—			$	367			$	196,466			$	196,833
Commercial Real Estate:
Owner Occupied			—				436				226,065				226,501
Non-Owner Occupied			—				376				558,428				558,804
Residential Real Estate			539				1,039				463,877				465,455
Real Estate Construction			—				—				149,018				149,018
Farm Real Estate			—				681				35,605				36,286
Consumer and Other			—				—				15,743				15,743
Total		$	539			$	2,899			$	1,645,202			$	1,648,640

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

September 30, 2019		Pass				Special Mention				Substandard				Doubtful				Ending Balance
Commercial & Agriculture		$	193,224			$	738			$	2,871			$	—			$	196,833
Commercial Real Estate:
Owner Occupied			217,643				3,759				5,099				—				226,501
Non-Owner Occupied			555,893				2,258				653				—				558,804
Residential Real Estate			71,298				651				6,278				—				78,227
Real Estate Construction			138,221				—				10				—				138,231
Farm Real Estate			32,920				579				2,787				—				36,286
Consumer and Other			897				—				20				—				917
Total		$	1,210,096			$	7,985			$	17,718			$	—			$	1,235,799

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.

September 30, 2019		Residential Real Estate				Real Estate Construction				Consumer and Other				Total
Performing		$	387,228			$	10,787			$	14,792			$	412,807
Nonperforming			—				—				34				34
Total		$	387,228			$	10,787			$	14,826			$	412,841

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 September 30, 2019 and December 31, 2018.

September 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		$	531			$	56			$	99			$	686			$	196,147			$	—			$	196,833			$	—
Commercial Real Estate:
Owner Occupied			206				—				774				980				225,521				—				226,501				—
Non-Owner Occupied			248				—				9				257				558,547				—				558,804				—
Residential Real Estate			367				234				1,307				1,908				463,008				539				465,455				—
Real Estate Construction			84				—				—				84				148,934				—				149,018				—
Farm Real Estate			122				—				9				131				36,155				—				36,286				—
Consumer and Other			76				6				34				116				15,627				—				15,743				17
Total		$	1,634			$	296			$	2,232			$	4,162			$	1,643,939			$	539			$	1,648,640			$	17

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 September 30, 2019 and December 31, 2018.

		September 30, 2019				December 31, 2018
Commercial & Agriculture		$	238			$	270
Commercial Real Estate:
Owner Occupied			1,090				942
Non-Owner Occupied			9				374
Residential Real Estate			3,958				3,886
Real Estate Construction			10				41
Farm Real Estate			299				338
Consumer and Other			17				18
Total		$	5,621			$	5,869

Schedule of TDR

Loan modifications that are considered TDRs completed during the periods ended September 30, 2019 and September 30, 2018 were as follows:

For the Three-Month Period Ended

September 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

—

—

—

Residential Real Estate

—

—

—

Real Estate Construction

—

—

—

Farm Real Estate

—

—

—

Consumer and Other

—

—

—

Total Loan Modifications

—

$

—

$

—

		For the Three-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, 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 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

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 September 30, 2019 and December 31, 2018.

		September 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			175				175								193				193
Non-Owner Occupied			376				376								31				34
Residential Real Estate			794				866								1,017				1,089
Farm Real Estate			681				681								256				256
Total			2,393				2,465								1,864				1,939
With an allowance recorded:
Commercial Real Estate:
Owner Occupied			261				261			$	6				291				291			$	12
Residential Real Estate			245				249				98				262				265				122
Farm Real Estate			—				—				—				440				440				7
Total			506				510				104				993				996				141
Total:
Commercial & Agriculture			367				367				—				367				367				—
Commercial Real Estate:
Owner Occupied			436				436				6				484				484				12
Non-Owner Occupied			376				376				—				31				34				—
Residential Real Estate			1,039				1,115				98				1,279				1,354				122
Farm Real Estate			681				681				—				696				696				7
Total		$	2,899			$	2,975			$	104			$	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 nine-month periods ended September 30, 2019 and 2018.

		September 30, 2019								September 30, 2018
For the three months ended		Average Recorded Investment				Interest Income Recognized				Average Recorded Investment				Interest Income Recognized
Commercial & Agriculture		$	367			$	12			$	675			$	6
Commercial Real Estate—Owner Occupied			448				8				511				9
Commercial Real Estate—Non-Owner Occupied			378				6				38				1
Residential Real Estate			1,083				14				1,811				17
Farm Real Estate			681				7				742				7
Total		$	2,957			$	47			$	3,777			$	40

		September 30, 2019								September 30, 2018
For the nine months ended		Average Recorded Investment				Interest Income Recognized				Average Recorded Investment				Interest Income Recognized
Commercial & Agriculture		$	367			$	24			$	704			$	19
Commercial Real Estate—Owner Occupied			463				25				641				26
Commercial Real Estate—Non-Owner Occupied			292				15				41				4
Residential Real Estate			1,148				45				1,580				51
Farm Real Estate			687				22				721				22
Total		$	2,957			$	131			$	3,687			$	122

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 September 30, 2019				For the Three-Month Period Ended September 30, 2018
		(In Thousands)				(In Thousands)
Balance at beginning of period		$	259			$	6
Acquisition of PCI loans			—				334
Accretion			(3	)			(2	)
Balance at end of period		$	256			$	338

		For the Nine-Month Period Ended September 30, 2019				For the Nine-Month Period Ended September 30, 2018
		(In Thousands)				(In Thousands)
Balance at beginning of period		$	336			$	15
Acquisition of PCI loans			—				334
Accretion			(80	)			(11	)
Balance at end of period		$	256			$	338

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 September 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		$	1,283			$	1,805
Carrying amount			539				924

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Tabular disclosure of financing receivable modified as troubled debt restructuring.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 33
-URI http://asc.fasb.org/extlink&oid=118936363&loc=SL6953676-111524

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 34
-URI http://asc.fasb.org/extlink&oid=118936363&loc=SL6953682-111524

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