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Loans (Tables)

12 Months Ended

Dec. 31, 2014

Receivables [Abstract]

Loans

Loans at December 31 are summarized below:

		(In Thousands)
		2014				2013
Loans:
Commercial real estate		$	270,188			$	248,893
Agricultural real estate			50,895				44,301
Consumer real estate			97,550				92,438
Commercial and industrial			100,126				99,498
Agricultural			74,611				65,449
Consumer			24,277				21,406
Industrial Development Bonds			4,698				4,358
		$	622,345			$	576,343
Less: Net deferred loan fees and costs			(419	)			(230	)
			621,926				576,113
Less: Allowance for loan losses			(5,905	)			(5,194	)
Loans - Net		$	616,021			$	570,919

Maturity Schedule by Major Category of Loans

The following is a maturity schedule by major category of loans at December 31, 2014:

		(In Thousands)
		Within One Year				After One Year Within Five Years				After Five Years				Total
Commercial Real Estate		$	27,291			$	92,076			$	150,821			$	270,188
Agricultural Real Estate			3,546				14,289				33,060				50,895
Consumer Real Estate			11,118				19,377				67,055				97,550
Commercial and industrial			58,741				36,159				5,226				100,126
Agricultural			47,831				22,826				3,954				74,611
Consumer			5,652				14,265				4,360				24,277
Industrial Development Bonds			2,499				126				2,073				4,698
		$	156,678			$	199,118			$	266,549			$	622,345

Distribution of Fixed Rate Loans and Variable Rate Loans by Major Loan Category

The distribution of fixed rate loans and variable rate loans by major loan category is as follows as of December 31, 2014:

		(In Thousands)
		Fixed Rate				Variable Rate
Commercial Real Estate		$	190,948			$	79,240
Agricultural Real Estate			36,168				14,727
Consumer Real Estate			77,534				20,016
Commercial and industrial loans			76,625				23,501
Agricultural			69,707				4,904
Consumer, Master Card and Overdrafts			19,566				4,711
Industrial Development Bonds			4,529				169

Contractual Aging of Recorded Investment in Past Due Loans by Portfolio Classification of Loans

The following table represents the contractual aging of the recorded investment in past due loans by portfolio classification of loans as of December 31, 2014 and 2013 net of deferred fees and costs:

December 31, 2014		30-59 Days Past Due				60-89 Days Past Due				Greater Than 90 Days				Total Past Due				Current				Total Financing Receivables				Recorded Investment > 90 Days and Accruing
Consumer Real Estate		$	713			$	50			$	436			$	1,199			$	96,351			$	97,550			$	—
Ag Real Estate			—				—				—				—				50,895			$	50,895				—
Ag			25				—				—				25				74,586			$	74,611				—
Commercial Real Estate			78				204				709				991				269,197			$	270,188				—
Commercial and Industrial			—				8				—				8				104,816			$	104,824				—
Consumer			25				8				29				62				23,796			$	23,858				—
Total		$	841			$	270			$	1,174			$	2,285			$	619,641			$	621,926			$	—

December 31, 2013		30-59 Days Past Due				60-89 Days Past Due				Greater Than 90 Days				Total Past Due				Current				Total Financing Receivables				Recorded Investment > 90 Days and Accruing
Consumer Real Estate		$	778			$	0			$	234			$	1,012			$	91,426			$	92,438			$	—
Ag Real Estate			—				—				—				—				44,301				44,301				—
Ag			—				—				—				—				65,449				65,449				—
Commercial Real Estate			—				—				373				373				248,520				248,893				—
Commercial and Industrial			—				—				26				26				103,830				103,856				—
Consumer			28				2				—				30				21,146				21,176				—
Total		$	806			$	2			$	633			$	1,441			$	574,672			$	576,113			$	—

Recorded Investment in Nonaccrual Loans by Portfolio Class of Loans

The following table presents the recorded investment in nonaccrual loans by portfolio class of loans as of December 31, 2014 and December 31, 2013:

		(In Thousands)
		2014				2013
Consumer real estate		$	628			$	483
Agricultural real estate			—				—
Agriculture			—				—
Commercial real estate			709				2,436
Commercial			339				410
Consumer			29				—
Total		$	1,705			$	3,329

Risk Category of Loans by Portfolio Class

The following table represents the risk category of loans by portfolio class, net of deferred fees, based on the most recent analysis performed as of the time periods shown of December 31, 2014 and December 31, 2013.

		(In Thousands)
		Agriculture Real Estate								Agriculture								Commercial Real Estate								Commercial								Industrial Development Bonds
		2014				2013				2014				2013				2014				2013				2014				2013				2014				2013
1-2		$	4,319			$	3,764			$	11,490			$	9,263			$	1,072			$	1,104			$	1,771			$	2,525			$	—			$	—
3			15,780				14,588				26,871				27,212				34,229				55,060				15,582				21,610				4,289				3,869
4			30,472				25,186				36,225				28,974				225,015				182,277				80,079				72,059				409				489
5			111				729				—				—				7,083				4,987				2,299				2,119				—				—
6			213				34				—				—				2,080				5,092				165				758				—				—
7			—				—				25				—				709				373				230				427				—				—
8			—				—				—				—				—				—				—				—				—				—
Total		$	50,895			$	44,301			$	74,611			$	65,449			$	270,188			$	248,893			$	100,126			$	99,498			$	4,698			$	4,358

Recorded Investment in Those Classes Based on Payment Activity and Assigned Risk Grading

The following tables present the recorded investment in those classes based on payment activity and assigned risk grading as of December 31, 2014 and December 31, 2013.

		(In Thousands)
		Consumer Real Estate
		2014				2013
Grade
Pass		$	97,007			$	92,226
Special mention (5)			—				—
Substandard (6)			446				18
Doubtful (7)			97				194
Total, net of deferred fees		$	97,550			$	92,438

		Consumer - Credit Card								Consumer - Other
		2014				2013				2014				2013
Performing		$	3,987			$	3,721			$	19,846			$	17,425
Nonperforming			—				—				25				30
Total, net of deferred fees		$	3,987			$	3,721			$	19,871			$	17,455

Schedule of Impaired Loans

Information about impaired loans as of and for the years ended December 31, 2014 and 2013 are as follows:

		(In Thousands)
		2014				2013
Impaired loans without a valuation allowance		$	675			$	924
Impaired loans with a valuation allowance			1,168				1,516
Total impaired loans		$	1,843			$	2,440
Valuation allowance related to impaired loans		$	387			$	516
Total non-accrual loans		$	1,705			$	3,329
Total loans past-due ninety days or more and still accruing		$	—			$	—

		(In Thousands)
		2014				2013				2012
Average investment in impaired loans		$	1,929			$	3,274			$	3,436
Interest income recognized on impaired loans		$	87			$	60			$	26
Interest income recognized on a cash basis on impaired loans		$	51			$	17			$	21

Impaired Loans Classified as Troubled Debt Restructured

The following table represents the years ended December 31, 2014 and 2013.

December 31, 2014

Number of Contracts

Pre- Modification Outstanding

Post- Modification Outstanding

December 31, 2013

Number of Contracts

Pre- Modification Outstanding

Post- Modification Outstanding

Troubled Debt Restructurings

Modified in the Last 12 Months

Recorded Investment

Recorded Investment

Troubled Debt Restructurings

Modified in the Last 12 Months

Recorded Investment

Recorded Investment

Commercial Real Estate

$

—

$

—

Commercial Real Estate

$

—

$

—

Ag Real Estate

—

—

Ag Real Estate

—

—

Commercial and Industrial

—

—

Commercial and Industrial

—

—

Troubled Debt Restructurings That Subsequently Defaulted

Number of Contracts Modified in the Last 12 Months

Recorded Investment

Troubled Debt Restructurings That Subsequently Defaulted

Number of Contracts Modified in the Last 12 Months

Recorded Investment

Commercial Real Estate

$

—

Commercial Real Estate

$

—

Ag Real Estate

—

Ag Real Estate

—

Commercial and Industrial

—

Commercial and Industrial

—

Loans Individually Evaluated for Impairment by Portfolio Class of Loans

The following table presents loans individually evaluated for impairment by portfolio class of loans as of December 31, 2014 and 2013:

		(In Thousands)
		Recorded Investment				Unpaid Principal Balance				Related Allowance				YTD Average Recorded Investment				YTD Interest Income Recognized				YTD Interest Income Recognized Cash Basis
2014
With no related allowance recorded:
Residential		$	204			$	229			$	—			$	52			$	1			$	1
Agriculture real estate			—				—				—				93				7				—
Agriculture			—				—				—				—				—				—
Commercial real estate			471				471				—				740				7				5
Commercial			—				—				—				319				45				18
Consumer			—				—				—				—				—				—
With a specific allowance recorded:
Residential			97				97				36				118				6				6
Agriculture real estate			—				—				—				15				—				—
Agriculture			25				25				25				2				—				—
Commercial real estate			709				709				111				83				21				21
Commercial			326				326				204				506				—				—
Consumer			11				11				11				1				—				—
Totals:
Residential		$	301			$	326			$	36			$	170			$	7			$	7
Agriculture real estate		$	—			$	—			$	—			$	108			$	7			$	—
Agriculture		$	25			$	25			$	25			$	2			$	—			$	—
Commercial real estate		$	1,180			$	1,180			$	111			$	823			$	28			$	26
Commercial		$	326			$	326			$	204			$	825			$	45			$	18
Consumer		$	11			$	11			$	11			$	1			$	—			$	—

		(In Thousands)
		Recorded Investment				Unpaid Principal Balance				Related Allowance				YTD Average Recorded Investment				YTD Interest Income Recognized				YTD Interest Income Recognized Cash Basis
2013
With no related allowance recorded:
Residential		$	18			$	18			$	—			$	138			$	10			$	10
Agriculture real estate			—				—				—				—				—				—
Agriculture			—				—				—				—				—				—
Commercial real estate			906				906				—				630				21				3
Commercial			—				—				—				203				—				—
Consumer			—				—				—				—				—				—
With a specific allowance recorded:
Residential			282				282				78				204				5				3
Agriculture real estate			88				88				9				72				—				—
Agriculture			—				—				—				—				—				—
Commercial real estate			769				1,116				295				518				22				—
Commercial			377				377				134				1,549				2				1
Consumer			—				—				—				—				—				—
Totals:
Residential		$	300			$	300			$	78			$	342			$	15			$	13
Agriculture real estate		$	88			$	88			$	9			$	72			$	—			$	—
Agriculture		$	—			$	—			$	—			$	—			$	—			$	—
Commercial real estate		$	1,675			$	2,022			$	295			$	1,148			$	43			$	3
Commercial		$	377			$	377			$	134			$	1,752			$	2			$	1
Consumer		$	—			$	—			$	—			$	—			$	—			$	—

Summary of Activities in Allowance for Credit Losses

The following is an analysis of the allowance for credit losses for the years ended December 31:

		(In Thousands)
		2014				2013				2012
Allowance for Loan Losses
Balance at beginning of year		$	5,194			$	5,224			$	5,091
Provision for loan loss			1,191				858				738
Loans charged off			(778	)			(1,262	)			(891	)
Recoveries			298				374				286
Balance at ending of year		$	5,905			$	5,194			$	5,224
Allowance for Unfunded Loan Commitments & Letters of Credit		$	207			$	163			$	162
Total Allowance for Credit Losses		$	6,112			$	5,357			$	5,386

Analysis of Allowance for Credit Losses

Additional analysis related to the allowance for credit losses as of December 31, 2014 and 2013 is as follows:

		(In Thousands)
		Consumer Real Estate				Agriculture Real Estate				Agriculture				Commercial Real Estate				Commercial and Industrial				Consumer				Unfunded Loan Commitment & Letters of Credit				Unallocated				Total
2014
ALLOWANCE FOR CREDIT LOSSES:
Beginning balance		$	257			$	131			$	326			$	2,107			$	1,359			$	292			$	163			$	722			$	5,357
Charge Offs			(168	)			—				—				(229	)			—				(381	)			—				—				(778	)
Recoveries			34				—				44				4				20				196				—				—				298
Provision			414				53				177				485				42				216				—				(196	)			1,191
Other Non-interest expense related to unfunded			—				—				—				—				—				—				44				—				44
Ending Balance		$	537			$	184			$	547			$	2,367			$	1,421			$	323			$	207			$	526			$	6,112
Ending balance: individually evaluated for impairment		$	36			$	—			$	25			$	111			$	204			$	11			$	—			$	—			$	387
Ending balance: collectively evaluated for impairment		$	501			$	184			$	522			$	2,256			$	1,217			$	312			$	207			$	526			$	5,725
Ending balance: loans acquired with deteriorated credit quality		$	2			$	—			$	—			$	—			$	—			$	—			$	—			$	—			$	2
FINANCING RECEIVABLES:
Ending balance, net of deferred fees		$	97,550			$	50,895			$	74,611			$	270,188			$	104,824			$	23,858			$	—			$	—			$	621,926
Ending balance: individually evaluated for impairment		$	301			$	—			$	25			$	1,179			$	327			$	11			$	—			$	—			$	1,843
Ending balance: collectively evaluated for impairment		$	97,249			$	50,895			$	74,586			$	269,009			$	104,497			$	23,847			$	—			$	—			$	620,083
Ending balance: loans acquired with deteriorated credit quality		$	526			$	—			$	—			$	—			$	—			$	—			$	—			$	—			$	526

		(In Thousands)
		Consumer Real Estate				Agriculture Real Estate				Agriculture				Commercial Real Estate				Commercial and Industrial				Consumer				Unfunded Loan Commitment & Letters of Credit				Unallocated				Total
2013
ALLOWANCE FOR CREDIT LOSSES:
Beginning balance		$	368			$	113			$	290			$	1,749			$	2,183			$	268			$	162			$	253			$	5,386
Charge Offs			(147	)			—				—				(164	)			(513	)			(438	)			—				—				(1,262	)
Recoveries			20				—				5				23				141				185				—				—				374
Provision			16				18				31				499				(452	)			277				—				469				858
Other Non-interest expense related to unfunded			—				—				—				—				—				—				1				—				1
Ending Balance		$	257			$	131			$	326			$	2,107			$	1,359			$	292			$	163			$	722			$	5,357
Ending balance: individually evaluated for impairment		$	78			$	9			$	—			$	295			$	134			$	—			$	—			$	—			$	516
Ending balance: collectively evaluated for impairment		$	179			$	122			$	326			$	1,812			$	1,225			$	292			$	163			$	722			$	4,841
Ending balance: loans acquired with deteriorated credit quality		$	1			$	—			$	—			$	—			$	—			$	—			$	—			$	—			$	1
FINANCING RECEIVABLES:
Ending balance, net of deferred fees		$	92,438			$	44,301			$	65,449			$	248,893			$	103,856			$	21,176			$	—			$	—			$	576,113
Ending balance: individually evaluated for impairment		$	300			$	88			$	—			$	1,675			$	377			$	—			$	—			$	—			$	2,440
Ending balance: collectively evaluated for impairment		$	92,138			$	44,213			$	65,449			$	247,218			$	103,479			$	21,176			$	—			$	—			$	573,673
Ending balance: loans acquired with deteriorated credit quality		$	540			$	—			$	—			$	—			$	—			$	—			$	—			$	—			$	540

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