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Loans (Tables) | 9 Months Ended
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Sep. 30, 2016
Receivables [Abstract] |
Loans | Loan balances as of September 30, 2016 and December 31, 2015:
|  | (In Thousands) |
Loans: |  | September 30, 2016 |  |  | December 31, 2015 |
Consumer Real Estate |  | $ | 87,222 |  |  | $ | 88,189 |
Agricultural Real Estate |  |  | 60,206 |  |  |  | 58,525 |
Agricultural |  |  | 79,191 |  |  |  | 82,654 |
Commercial Real Estate |  |  | 370,315 |  |  |  | 322,762 |
Commercial and Industrial |  |  | 105,961 |  |  |  | 100,125 |
Consumer |  |  | 30,585 |  |  |  | 27,770 |
Industrial Development Bonds |  |  | 5,892 |  |  |  | 6,491 |
|  |  | 739,372 |  |  |  | 686,516 |
Less: Net deferred loan fees and costs |  |  | (690 | ) |  |  | (638 | )
|  |  | 738,682 |  |  |  | 685,878 |
Less: Allowance for loan losses |  |  | (6,612 | ) |  |  | (6,057 | )
Loans - Net |  | $ | 732,070 |  |  | $ | 679,821 |
Maturity Schedule by Major Category of Loans | The following is a maturity schedule by major category of loans as of September 30, 2016:
|  | (In Thousands) |
|  | Within One Year |  |  | After One Year Within Five Years |  |  | After Five Years |
Consumer Real Estate |  | $ | 944 |  |  | $ | 12,183 |  |  | $ | 74,095 |
Agricultural Real Estate |  |  | 745 |  |  |  | 3,189 |  |  |  | 56,272 |
Agricultural |  |  | 50,164 |  |  |  | 23,273 |  |  |  | 5,754 |
Commercial Real Estate |  |  | 13,808 |  |  |  | 91,293 |  |  |  | 265,214 |
Commercial and Industrial |  |  | 47,474 |  |  |  | 32,484 |  |  |  | 26,003 |
Consumer |  |  | 5,230 |  |  |  | 19,157 |  |  |  | 6,198 |
Industrial Development Bonds |  |  | 1,000 |  |  |  | 185 |  |  |  | 4,707 |
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 September 30, 2016. Variable rate loans whose current rates are equal to their floor or ceiling are classified as fixed in this table.
|  | (In Thousands) |
|  | Fixed |  |  | Variable |
|  | Rate |  |  | Rate |
Consumer Real Estate |  | $ | 55,459 |  |  | $ | 31,763 |
Agricultural Real Estate |  |  | 43,065 |  |  |  | 17,141 |
Agricultural |  |  | 49,358 |  |  |  | 29,833 |
Commercial Real Estate |  |  | 233,377 |  |  |  | 136,938 |
Commercial and Industrial |  |  | 61,617 |  |  |  | 44,344 |
Consumer |  |  | 26,283 |  |  |  | 4,302 |
Industrial Development Bonds |  |  | 5,892 |  |  |  | — |
Contractual Aging of the Recorded Investment in Past Due Loans by Portfolio Classification of Loans | The following table represents the contractual aging of the recorded investment (in thousands) in past due loans by portfolio classification of loans as of September 30, 2016 and December 31, 2015, net of deferred loan fees and costs:
September 30, 2016 |  | 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 |  | $ | 160 |  |  | $ | 0 |  |  | $ | 211 |  |  | $ | 371 |  |  | $ | 86,527 |  |  | $ | 86,898 |  |  | $ | 0 |
Agricultural Real Estate |  |  | — |  |  |  | — |  |  |  | 132 |  |  |  | 132 |  |  |  | 60,030 |  |  |  | 60,162 |  |  |  | — |
Agricultural |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 79,332 |  |  |  | 79,332 |  |  |  | — |
Commercial Real Estate |  |  | — |  |  |  | 395 |  |  |  | — |  |  |  | 395 |  |  |  | 369,326 |  |  |  | 369,721 |  |  |  | — |
Commercial and Industrial |  |  | — |  |  |  | — |  |  |  | 46 |  |  |  | 46 |  |  |  | 111,907 |  |  |  | 111,953 |  |  |  | — |
Consumer |  |  | 10 |  |  |  | 4 |  |  |  | — |  |  |  | 14 |  |  |  | 30,602 |  |  |  | 30,616 |  |  |  | — |
Total |  | $ | 170 |  |  | $ | 399 |  |  | $ | 389 |  |  | $ | 958 |  |  | $ | 737,724 |  |  | $ | 738,682 |  |  | $ | 0 |
December 31, 2015 |  | 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 |  | $ | 303 |  |  | $ | 47 |  |  | $ | 357 |  |  | $ | 707 |  |  | $ | 87,240 |  |  | $ | 87,947 |  |  | $ | 0 |
Agricultural Real Estate |  |  | — |  |  |  | — |  |  |  | 162 |  |  |  | 162 |  |  |  | 58,301 |  |  |  | 58,463 |  |  |  | — |
Agricultural |  |  | — |  |  |  | 145 |  |  |  | — |  |  |  | 145 |  |  |  | 82,617 |  |  |  | 82,762 |  |  |  | — |
Commercial Real Estate |  |  | 236 |  |  |  | — |  |  |  | 841 |  |  |  | 1,077 |  |  |  | 321,153 |  |  |  | 322,230 |  |  |  | — |
Commercial and Industrial |  |  | 51 |  |  |  | — |  |  |  | 20 |  |  |  | 71 |  |  |  | 106,618 |  |  |  | 106,689 |  |  |  | — |
Consumer |  |  | 19 |  |  |  | 9 |  |  |  | — |  |  |  | 28 |  |  |  | 27,759 |  |  |  | 27,787 |  |  |  | — |
Total |  | $ | 609 |  |  | $ | 201 |  |  | $ | 1,380 |  |  | $ | 2,190 |  |  | $ | 683,688 |  |  | $ | 685,878 |  |  | $ | 0 |
Recorded Investment in Nonaccrual Loans by Portfolio Class of Loans | The following table presents the recorded investment in nonaccrual loans by class of loans as of September 30, 2016 and December 31, 2015:
|  | (In Thousands) |
|  | September 30, |  |  | December 31, |
|  | 2016 |  |  | 2015 |
Consumer Real Estate |  | $ | 837 |  |  | $ | 1,155 |
Agricultural Real Estate |  |  | 132 |  |  |  | 162 |
Agricultural |  |  | — |  |  |  | — |
Commercial Real Estate |  |  | — |  |  |  | 484 |
Commercial & Industrial |  |  | 163 |  |  |  | 202 |
Consumer |  |  | — |  |  |  | 38 |
Total |  | $ | 1,132 |  |  | $ | 2,041 |
Risk Category of Loans by Portfolio Class | The following table represents the risk category of loans by portfolio class, net of deferred fees and costs, based on the most recent analysis performed as of September 30, 2016 and December 31, 2015:
|  | (In Thousands) |
|  |  |  |  |  |  |  |  |  |  |  |  |  | Industrial |
|  | Agricultural |  |  |  |  |  | Commercial |  |  | Commercial |  |  | Development |
|  | Real Estate |  |  | Agricultural |  |  | Real Estate |  |  | and Industrial |  |  | Bonds |
September 30, 2016 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
1-2 |  | $ | 4,120 |  |  | $ | 8,062 |  |  | $ | 1,806 |  |  | $ | 1,623 |  |  | $ | — |
3 |  |  | 17,861 |  |  |  | 23,442 |  |  |  | 25,792 |  |  |  | 22,225 |  |  |  | 2,745 |
4 |  |  | 36,512 |  |  |  | 46,157 |  |  |  | 334,827 |  |  |  | 81,177 |  |  |  | 3,147 |
5 |  |  | 1,346 |  |  |  | 1,671 |  |  |  | 1,282 |  |  |  | 431 |  |  |  | — |
6 |  |  | 323 |  |  |  | — |  |  |  | 5,570 |  |  |  | 487 |  |  |  | — |
7 |  |  | — |  |  |  | — |  |  |  | 444 |  |  |  | 118 |  |  |  | — |
8 |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Total |  | $ | 60,162 |  |  | $ | 79,332 |  |  | $ | 369,721 |  |  | $ | 106,061 |  |  | $ | 5,892 |
|  |  |  |  |  |  |  |  |  |  |  |  |  | Industrial |
|  | Agricultural |  |  |  |  |  | Commercial |  |  | Commercial |  |  | Development |
|  | Real Estate |  |  | Agricultural |  |  | Real Estate |  |  | and Industrial |  |  | Bonds |
December 31, 2015 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
1-2 |  | $ | 5,841 |  |  | $ | 12,025 |  |  | $ | 597 |  |  | $ | 261 |  |  | $ | — |
3 |  |  | 16,593 |  |  |  | 21,247 |  |  |  | 24,264 |  |  |  | 22,300 |  |  |  | 3,100 |
4 |  |  | 35,475 |  |  |  | 49,220 |  |  |  | 293,381 |  |  |  | 76,855 |  |  |  | 3,391 |
5 |  |  | 192 |  |  |  | 250 |  |  |  | 1,738 |  |  |  | 57 |  |  |  | — |
6 |  |  | 362 |  |  |  | — |  |  |  | 1,828 |  |  |  | 543 |  |  |  | — |
7 |  |  | — |  |  |  | 20 |  |  |  | 422 |  |  |  | 182 |  |  |  | — |
8 |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Total |  | $ | 58,463 |  |  | $ | 82,762 |  |  | $ | 322,230 |  |  | $ | 100,198 |  |  | $ | 6,491 |
Recorded Investment for Consumer Loans, Credit Quality based on Status of Loan and Payment Activity | The following tables present the recorded investment in those classes based on payment activity and assigned risk grading as of September 30, 2016 and December 31, 2015.
|  | (In Thousands) |
|  | Consumer Real Estate |  |  | Consumer Real Estate |
|  | September 30, 2016 |  |  | December 31, 2015 |
Grade |  |  |  |  |  |  |  |
Pass |  | $ | 86,423 |  |  | $ | 87,292 |
Special Mention (5) |  |  | 10 |  |  |  | 48 |
Substandard (6) |  |  | 136 |  |  |  | 332 |
Doubtful (7) |  |  | 329 |  |  |  | 275 |
Total |  | $ | 86,898 |  |  | $ | 87,947 |
|  | (In Thousands) |
|  | Consumer - Credit |  |  | Consumer - Other |
|  | September 30, 2016 |  |  | December 31, 2015 |  |  | September 30, 2016 |  |  | December 31, 2015 |
Performing |  | $ | 3,726 |  |  | $ | 3,901 |  |  | $ | 26,870 |  |  | $ | 23,863 |
Nonperforming |  |  | — |  |  |  | — |  |  |  | 20 |  |  |  | 23 |
Total |  | $ | 3,726 |  |  | $ | 3,901 |  |  | $ | 26,890 |  |  | $ | 23,886 |
Schedule of Impaired Loans | Information about impaired loans as of September 30, 2016, December 31, 2015 and September 30, 2015 are as follows:
|  | (In Thousands) |
|  | September 30, 2016 |  |  | December 31, 2015 |  |  | September 30, 2015 |
Impaired loans without a valuation allowance |  | $ | 515 |  |  | $ | 1,257 |  |  | $ | 1,483 |
Impaired loans with a valuation allowance |  |  | 891 |  |  |  | 879 |  |  |  | 1,058 |
Total impaired loans |  | $ | 1,406 |  |  | $ | 2,136 |  |  | $ | 2,541 |
Valuation allowance related to impaired loans |  | $ | 125 |  |  | $ | 330 |  |  | $ | 465 |
Total non-accrual loans |  | $ | 1,132 |  |  | $ | 2,041 |  |  | $ | 2,294 |
Total loans past-due ninety days or more and still accruing |  | $ | — |  |  | $ | — |  |  | $ | — |
Quarter ended average investment in impaired loans |  | $ | 1,499 |  |  | $ | 2,207 |  |  | $ | 2,924 |
Year to date average investment in impaired loans |  | $ | 1,843 |  |  | $ | 2,509 |  |  | $ | 2,609 |
Impaired Loans Classified as Troubled Debt Restructured | The following table represents three and nine months ended September 30, 2016.
|  |  |  |  | Pre- |  |  | Post- |  |  |  |  |  |  |  | Pre- |  |  | Post- |
Three Months |  | Number of |  |  | Modification |  |  | Modification |  |  | Nine Months |  | Number of |  |  | Modification |  |  | Modification |
September 30, 2016 |  | Contracts |  |  | Outstanding |  |  | Outstanding |  |  | September 30, 2016 |  | Contracts |  |  | Outstanding |  |  | Outstanding |
(in thousands) |  | Modified in the |  |  | Recorded |  |  | Recorded |  |  | (in thousands) |  | Modified in the |  |  | Recorded |  |  | Recorded |
Troubled Debt Restructurings |  | Last 3 Months |  |  | Investment |  |  | Investment |  |  | Troubled Debt Restructurings |  | Last 6 Months |  |  | Investment |  |  | Investment |
Consumer Real Estate |  |  | — |  |  |  | — |  |  |  | — |  |  | Consumer Real Estate |  |  | 1 |  |  | $ | 138 |  |  | $ | 138 |
The following table represents three and nine months ended September 30, 2015. |
|  |  |  |  | Pre- |  |  | Post- |  |  |  |  |  |  |  | Pre- |  |  | Post- |
Three Months |  | Number of |  |  | Modification |  |  | Modification |  |  | Nine Months |  | Number of |  |  | Modification |  |  | Modification |
September 30, 2015 |  | Contracts |  |  | Outstanding |  |  | Outstanding |  |  | September 30, 2015 |  | Contracts |  |  | Outstanding |  |  | Outstanding |
(in thousands) |  | Modified in the |  |  | Recorded |  |  | Recorded |  |  | (in thousands) |  | Modified in the |  |  | Recorded |  |  | Recorded |
Troubled Debt Restructurings |  | Last 3 Months |  |  | Investment |  |  | Investment |  |  | Troubled Debt Restructurings |  | Last 9 Months |  |  | Investment |  |  | Investment |
Commercial Real Estate |  |  | — |  |  | $ | — |  |  | $ | — |  |  | Commercial Real Estate |  |  | 1 |  |  | $ | 528 |  |  | $ | 430 |
Commercial and Industrial |  |  | — |  |  |  | — |  |  |  | — |  |  | Commercial and Industrial |  |  | 1 |  |  |  | 25 |  |  |  | 21 |
Loans Individually Evaluated for Impairment by Portfolio Class of Loans | The following tables present loans individually evaluated for impairment by class of loans for three months ended September 30, 2016 and September 30, 2015.
|  | (In Thousands) |
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | QTD |
|  |  |  |  |  |  |  |  |  |  | QTD |  |  | QTD |  |  | Interest |
|  |  |  |  | Unpaid |  |  |  |  |  | Average |  |  | Interest |  |  | Income |
|  | Recorded |  |  | Principal |  |  | Related |  |  | Recorded |  |  | Income |  |  | Recognized |
Three Months Ended September 30, 2016 |  | Investment |  |  | Balance |  |  | Allowance |  |  | Investment |  |  | Recognized |  |  | Cash Basis |
With no related allowance recorded: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Consumer Real Estate |  | $ | 383 |  |  | $ | 383 |  |  | $ | — |  |  | $ | 51 |  |  | $ | — |  |  | $ | — |
Agricultural Real Estate |  |  | 132 |  |  |  | 132 |  |  |  | — |  |  |  | 132 |  |  |  | — |  |  |  | — |
Agricultural |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Commercial Real Estate |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 345 |  |  |  | 4 |  |  |  | 4 |
Commercial and Industrial |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 446 |  |  |  | 6 |  |  |  | — |
Consumer |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
With a specific allowance recorded: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Consumer Real Estate |  |  | 329 |  |  |  | 329 |  |  |  | 35 |  |  |  | 377 |  |  |  | 4 |  |  |  | 1 |
Agricultural Real Estate |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Agricultural |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Commercial Real Estate |  |  | 444 |  |  |  | 444 |  |  |  | 68 |  |  |  | 30 |  |  |  | — |  |  |  | — |
Commercial and Industrial |  |  | 118 |  |  |  | 118 |  |  |  | 22 |  |  |  | 118 |  |  |  | — |  |  |  | — |
Consumer |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Totals: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Consumer Real Estate |  | $ | 712 |  |  | $ | 712 |  |  | $ | 35 |  |  | $ | 428 |  |  | $ | 4 |  |  | $ | 1 |
Agricultural Real Estate |  | $ | 132 |  |  | $ | 132 |  |  | $ | — |  |  | $ | 132 |  |  | $ | — |  |  | $ | — |
Agricultural |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Commercial Real Estate |  | $ | 444 |  |  | $ | 444 |  |  | $ | 68 |  |  | $ | 375 |  |  | $ | 4 |  |  | $ | 4 |
Commercial and Industrial |  | $ | 118 |  |  | $ | 118 |  |  | $ | 22 |  |  | $ | 564 |  |  | $ | 6 |  |  | $ | — |
Consumer |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
|  | (In Thousands) |
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | QTD |
|  |  |  |  |  |  |  |  |  |  | QTD |  |  | QTD |  |  | Interest |
|  |  |  |  | Unpaid |  |  |  |  |  | Average |  |  | Interest |  |  | Income |
|  | Recorded |  |  | Principal |  |  | Related |  |  | Recorded |  |  | Income |  |  | Recognized |
Three Months Ended September 30, 2015 |  | Investment |  |  | Balance |  |  | Allowance |  |  | Investment |  |  | Recognized |  |  | Cash Basis |
With no related allowance recorded: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Consumer Real Estate |  | $ | 201 |  |  | $ | 201 |  |  | $ | — |  |  | $ | 159 |  |  | $ | 2 |  |  | $ | 2 |
Agricultural Real Estate |  |  | 222 |  |  |  | 222 |  |  |  | — |  |  |  | 222 |  |  |  | — |  |  |  | — |
Agricultural |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Commercial Real Estate |  |  | 482 |  |  |  | 482 |  |  |  | — |  |  |  | 567 |  |  |  | 10 |  |  |  | 10 |
Commercial and Industrial |  |  | 578 |  |  |  | 578 |  |  |  | — |  |  |  | 462 |  |  |  | 7 |  |  |  | — |
Consumer |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
With a specific allowance recorded: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Consumer Real Estate |  |  | 305 |  |  |  | 305 |  |  |  | 76 |  |  |  | 182 |  |  |  | 1 |  |  |  | — |
Agricultural Real Estate |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Agricultural |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Commercial Real Estate |  |  | 560 |  |  |  | 560 |  |  |  | 201 |  |  |  | 1,013 |  |  |  | — |  |  |  | — |
Commercial and Industrial |  |  | 193 |  |  |  | 193 |  |  |  | 188 |  |  |  | 319 |  |  |  | — |  |  |  | — |
Consumer |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Totals: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Consumer Real Estate |  | $ | 506 |  |  | $ | 506 |  |  | $ | 76 |  |  | $ | 341 |  |  | $ | 3 |  |  | $ | 2 |
Agricultural Real Estate |  | $ | 222 |  |  | $ | 222 |  |  | $ | — |  |  | $ | 222 |  |  | $ | — |  |  | $ | — |
Agricultural |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Commercial Real Estate |  | $ | 1,042 |  |  | $ | 1,042 |  |  | $ | 201 |  |  | $ | 1,580 |  |  | $ | 10 |  |  | $ | 10 |
Commercial and Industrial |  | $ | 771 |  |  | $ | 771 |  |  | $ | 188 |  |  | $ | 781 |  |  | $ | 7 |  |  | $ | — |
Consumer |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
The following tables present loans individually evaluated for impairment by class of loans for nine months ended September 30, 2016 and September 30, 2015.
|  | (In Thousands) |
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | YTD |
|  |  |  |  |  |  |  |  |  |  | YTD |  |  | YTD |  |  | Interest |
|  |  |  |  | Unpaid |  |  |  |  |  | Average |  |  | Interest |  |  | Income |
|  | Recorded |  |  | Principal |  |  | Related |  |  | Recorded |  |  | Income |  |  | Recognized |
Nine Months Ended September 30, 2016 |  | Investment |  |  | Balance |  |  | Allowance |  |  | Investment |  |  | Recognized |  |  | Cash Basis |
With no related allowance recorded: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Consumer Real Estate |  | $ | 383 |  |  | $ | 383 |  |  | $ | — |  |  | $ | 78 |  |  | $ | 1 |  |  | $ | 1 |
Agricultural Real Estate |  |  | 132 |  |  |  | 132 |  |  |  | — |  |  |  | 152 |  |  |  | 1 |  |  |  | — |
Agricultural |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Commercial Real Estate |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 367 |  |  |  | 17 |  |  |  | 16 |
Commercial and Industrial |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 450 |  |  |  | 18 |  |  |  | — |
Consumer |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
With a specific allowance recorded: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Consumer Real Estate |  |  | 329 |  |  |  | 329 |  |  |  | 35 |  |  |  | 387 |  |  |  | 11 |  |  |  | 7 |
Agricultural Real Estate |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 13 |  |  |  | — |  |  |  | — |
Agricultural |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Commercial Real Estate |  |  | 444 |  |  |  | 444 |  |  |  | 68 |  |  |  | 254 |  |  |  | — |  |  |  | — |
Commercial and Industrial |  |  | 118 |  |  |  | 118 |  |  |  | 22 |  |  |  | 142 |  |  |  | — |  |  |  | — |
Consumer |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Totals: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Consumer Real Estate |  | $ | 712 |  |  | $ | 712 |  |  | $ | 35 |  |  | $ | 465 |  |  | $ | 12 |  |  | $ | 8 |
Agricultural Real Estate |  | $ | 132 |  |  | $ | 132 |  |  | $ | — |  |  | $ | 165 |  |  | $ | 1 |  |  | $ | — |
Agricultural |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Commercial Real Estate |  | $ | 444 |  |  | $ | 444 |  |  | $ | 68 |  |  | $ | 621 |  |  | $ | 17 |  |  | $ | 16 |
Commercial and Industrial |  | $ | 118 |  |  | $ | 118 |  |  | $ | 22 |  |  | $ | 592 |  |  | $ | 18 |  |  | $ | — |
Consumer |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
|  | (In Thousands) |
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | YTD |
|  |  |  |  |  |  |  |  |  |  | YTD |  |  | YTD |  |  | Interest |
|  |  |  |  | Unpaid |  |  |  |  |  | Average |  |  | Interest |  |  | Income |
|  | Recorded |  |  | Principal |  |  | Related |  |  | Recorded |  |  | Income |  |  | Recognized |
Nine Months Ended September 30, 2015 |  | Investment |  |  | Balance |  |  | Allowance |  |  | Investment |  |  | Recognized |  |  | Cash Basis |
With no related allowance recorded: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Consumer Real Estate |  | $ | 201 |  |  | $ | 201 |  |  | $ | — |  |  | $ | 159 |  |  | $ | 2 |  |  | $ | 2 |
Agricultural Real Estate |  |  | 222 |  |  |  | 222 |  |  |  | — |  |  |  | 99 |  |  |  | — |  |  |  | — |
Agricultural |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Commercial Real Estate |  |  | 482 |  |  |  | 482 |  |  |  | — |  |  |  | 400 |  |  |  | 10 |  |  |  | 10 |
Commercial and Industrial |  |  | 578 |  |  |  | 578 |  |  |  | — |  |  |  | 420 |  |  |  | 20 |  |  |  | — |
Consumer |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 13 |  |  |  | — |
With a specific allowance recorded: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Consumer Real Estate |  |  | 305 |  |  |  | 305 |  |  |  | 76 |  |  |  | 133 |  |  |  | 8 |  |  |  | 7 |
Agricultural Real Estate |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Agricultural |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Commercial Real Estate |  |  | 560 |  |  |  | 560 |  |  |  | 201 |  |  |  | 1,069 |  |  |  | — |  |  |  |  |
Commercial and Industrial |  |  | 193 |  |  |  | 193 |  |  |  | 188 |  |  |  | 327 |  |  |  | — |  |  |  | — |
Consumer |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 2 |  |  |  | — |  |  |  | — |
Totals: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Consumer Real Estate |  | $ | 506 |  |  | $ | 506 |  |  | $ | 76 |  |  | $ | 292 |  |  | $ | 10 |  |  | $ | 9 |
Agricultural Real Estate |  | $ | 222 |  |  | $ | 222 |  |  | $ | — |  |  | $ | 99 |  |  | $ | — |  |  | $ | — |
Agricultural |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Commercial Real Estate |  | $ | 1,042 |  |  | $ | 1,042 |  |  | $ | 201 |  |  | $ | 1,469 |  |  | $ | 10 |  |  | $ | 10 |
Commercial and Industrial |  | $ | 771 |  |  | $ | 771 |  |  | $ | 188 |  |  | $ | 747 |  |  | $ | 20 |  |  | $ | — |
Consumer |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 2 |  |  | $ | 13 |  |  | $ | — |
Summary of Activities in Allowance for Credit Losses | The following tables summarize the activities in the allowance for credit losses.
|  | (In Thousands) |
|  | Nine Months Ended |  |  | Twelve Months Ended |
|  | September 30, 2016 |  |  | December 31, 2015 |
Allowance for Loan & Lease Losses |  |  |  |  |  |  |  |
Balance at beginning of year |  | $ | 6,057 |  |  | $ | 5,905 |
Provision for loan loss |  |  | 924 |  |  |  | 625 |
Loans charged off |  |  | (476 | ) |  |  | (1,030 | )
Recoveries |  |  | 107 |  |  |  | 557 |
Allowance for Loan & Lease Losses |  | $ | 6,612 |  |  | $ | 6,057 |
Allowance for Unfunded Loan Commitments & Letters of Credit |  | $ | 227 |  |  | $ | 208 |
Total Allowance for Credit Losses |  | $ | 6,839 |  |  | $ | 6,265 |
Analysis of Allowance for Credit Losses | Additional analysis, presented in thousands, related to the allowance for credit losses for three months ended September 30, 2016 and September 30, 2015 is as follows:
|  | Consumer Real Estate |  |  | Agricultural Real Estate |  |  | Agricultural |  |  | Commercial Real Estate |  |  | Commercial and Industrial |  |  | Consumer |  |  | Unfunded Loan Commitment & Letters of Credit |  |  | Unallocated |  |  | Total |
Three Months Ended September 30, 2016 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
ALLOWANCE FOR CREDIT LOSSES: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance |  | $ | 413 |  |  | $ | 229 |  |  | $ | 591 |  |  | $ | 2,717 |  |  | $ | 1,215 |  |  | $ | 365 |  |  | $ | 219 |  |  | $ | 963 |  |  | $ | 6,712 |
Charge Offs |  |  | (42 | ) |  |  | — |  |  |  | (3 | ) |  |  | (90 | ) |  |  | — |  |  |  | (83 | ) |  |  | — |  |  |  | — |  |  |  | (218 | )
Recoveries |  |  | 1 |  |  |  | — |  |  |  | 4 |  |  |  | 2 |  |  |  | 3 |  |  |  | 19 |  |  |  | — |  |  |  | — |  |  |  | 29 |
Provision (Credit) |  |  | (86 | ) |  |  | 5 |  |  |  | (12 | ) |  |  | 376 |  |  |  | (23 | ) |  |  | 59 |  |  |  | — |  |  |  | (11 | ) |  |  | 308 |
Other Non-interest expense related to unfunded |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 8 |  |  |  | — |  |  |  | 8 |
Ending Balance |  | $ | 286 |  |  | $ | 234 |  |  | $ | 580 |  |  | $ | 3,005 |  |  | $ | 1,195 |  |  | $ | 360 |  |  | $ | 227 |  |  | $ | 952 |  |  | $ | 6,839 |
Ending balance: individually evaluated for impairment |  | $ | 35 |  |  | $ | — |  |  | $ | — |  |  | $ | 68 |  |  | $ | 22 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 125 |
Ending balance: collectively evaluated for impairment |  | $ | 251 |  |  | $ | 234 |  |  | $ | 580 |  |  | $ | 2,937 |  |  | $ | 1,173 |  |  | $ | 360 |  |  | $ | 227 |  |  | $ | 952 |  |  | $ | 6,714 |
Ending balance: loans acquired with deteriorated credit quality |  | $ | 1 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  | $ | 1 |
FINANCING RECEIVABLES: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Ending balance |  | $ | 86,898 |  |  | $ | 60,162 |  |  | $ | 79,332 |  |  | $ | 369,721 |  |  | $ | 111,953 |  |  | $ | 30,616 |  |  | $ | — |  |  | $ | — |  |  | $ | 738,682 |
Ending balance: individually evaluated for impairment |  | $ | 712 |  |  | $ | 132 |  |  | $ | — |  |  | $ | 444 |  |  | $ | 118 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 1,406 |
Ending balance: collectively evaluated for impairment |  | $ | 86,186 |  |  | $ | 60,030 |  |  | $ | 79,332 |  |  | $ | 369,277 |  |  | $ | 111,835 |  |  | $ | 30,616 |  |  | $ | — |  |  | $ | — |  |  | $ | 737,276 |
Ending balance: loans acquired with deteriorated credit quality |  | $ | 265 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 265 |
|  | Consumer Real Estate |  |  | Agricultural Real Estate |  |  | Agricultural |  |  | Commercial Real Estate |  |  | Commercial and Industrial |  |  | Consumer |  |  | Unfunded Loan Commitment & Letters of Credit |  |  | Unallocated |  |  | Total |
Three Months Ended September 30, 2015 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
ALLOWANCE FOR CREDIT LOSSES: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance |  | $ | 309 |  |  | $ | 189 |  |  | $ | 519 |  |  | $ | 2,286 |  |  | $ | 1,288 |  |  | $ | 309 |  |  | $ | 201 |  |  | $ | 1,027 |  |  | $ | 6,128 |
Charge Offs |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (25 | ) |  |  | (79 | ) |  |  | (73 | ) |  |  | — |  |  |  | — |  |  |  | (177 | )
Recoveries |  |  | 12 |  |  |  | — |  |  |  | 61 |  |  |  | 1 |  |  |  | 66 |  |  |  | 32 |  |  |  | — |  |  |  | — |  |  |  | 172 |
Provision (Credit) |  |  | 32 |  |  |  | 7 |  |  |  | (60 | ) |  |  | 144 |  |  |  | (125 | ) |  |  | 56 |  |  |  | — |  |  |  | 189 |  |  |  | 243 |
Other Non-interest expense related to unfunded |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (5 | ) |  |  | — |  |  |  | (5 | )
Ending Balance |  | $ | 353 |  |  | $ | 196 |  |  | $ | 520 |  |  | $ | 2,406 |  |  | $ | 1,150 |  |  | $ | 324 |  |  | $ | 196 |  |  | $ | 1,216 |  |  | $ | 6,361 |
Ending balance: individually evaluated for impairment |  | $ | 76 |  |  | $ | — |  |  | $ | — |  |  | $ | 201 |  |  | $ | 188 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 465 |
Ending balance: collectively evaluated for impairment |  | $ | 277 |  |  | $ | 196 |  |  | $ | 520 |  |  | $ | 2,205 |  |  | $ | 962 |  |  | $ | 324 |  |  | $ | 196 |  |  | $ | 1,216 |  |  | $ | 5,896 |
Ending balance: loans acquired with deteriorated credit quality |  | $ | 1 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  | $ | 1 |
FINANCING RECEIVABLES: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Ending balance |  | $ | 88,020 |  |  | $ | 54,995 |  |  | $ | 73,310 |  |  | $ | 301,342 |  |  | $ | 91,114 |  |  | $ | 26,458 |  |  | $ | — |  |  | $ | — |  |  | $ | 635,239 |
Ending balance: individually evaluated for impairment |  | $ | 506 |  |  | $ | 222 |  |  | $ | — |  |  | $ | 1,042 |  |  | $ | 771 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 2,541 |
Ending balance: collectively evaluated for impairment |  | $ | 87,514 |  |  | $ | 54,773 |  |  | $ | 73,310 |  |  | $ | 300,300 |  |  | $ | 90,343 |  |  | $ | 26,458 |  |  | $ | — |  |  | $ | — |  |  | $ | 632,698 |
Ending balance: loans acquired with deteriorated credit quality |  | $ | 512 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 512 |
Additional analysis, presented in thousands, related to the allowance for credit losses for nine months ended September 30, 2016 and September 30, 2015 is as follows:
|  | Consumer Real Estate |  |  | Agricultural Real Estate |  |  | Agricultural |  |  | Commercial Real Estate |  |  | Commercial and Industrial |  |  | Consumer |  |  | Unfunded Loan Commitment & Letters of Credit |  |  | Unallocated |  |  | Total |
Nine Months Ended September 30, 2016 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
ALLOWANCE FOR CREDIT LOSSES: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance |  | $ | 338 |  |  | $ | 211 |  |  | $ | 582 |  |  | $ | 2,516 |  |  | $ | 1,229 |  |  | $ | 337 |  |  | $ | 208 |  |  | $ | 844 |  |  | $ | 6,265 |
Charge Offs |  |  | (106 | ) |  |  | — |  |  |  | (21 | ) |  |  | (93 | ) |  |  | (20 | ) |  |  | (236 | ) |  |  | — |  |  |  | — |  |  |  | (476 | )
Recoveries |  |  | 23 |  |  |  | — |  |  |  | 9 |  |  |  | 7 |  |  |  | 8 |  |  |  | 60 |  |  |  | — |  |  |  | — |  |  |  | 107 |
Provision (Credit) |  |  | 31 |  |  |  | 23 |  |  |  | 10 |  |  |  | 575 |  |  |  | (22 | ) |  |  | 199 |  |  |  | — |  |  |  | 108 |  |  |  | 924 |
Other Non-interest expense related to unfunded |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 19 |  |  |  | — |  |  |  | 19 |
Ending Balance |  | $ | 286 |  |  | $ | 234 |  |  | $ | 580 |  |  | $ | 3,005 |  |  | $ | 1,195 |  |  | $ | 360 |  |  | $ | 227 |  |  | $ | 952 |  |  | $ | 6,839 |
Ending balance: individually evaluated for impairment |  | $ | 35 |  |  | $ | — |  |  | $ | — |  |  | $ | 68 |  |  | $ | 22 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 125 |
Ending balance: collectively evaluated for impairment |  | $ | 251 |  |  | $ | 234 |  |  | $ | 580 |  |  | $ | 2,937 |  |  | $ | 1,173 |  |  | $ | 360 |  |  | $ | 227 |  |  | $ | 952 |  |  | $ | 6,714 |
Ending balance: loans acquired with deteriorated credit quality |  | $ | 1 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  | $ | 1 |
FINANCING RECEIVABLES: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Ending balance |  | $ | 86,898 |  |  | $ | 60,162 |  |  | $ | 79,332 |  |  | $ | 369,721 |  |  | $ | 111,953 |  |  | $ | 30,616 |  |  | $ | — |  |  | $ | — |  |  | $ | 738,682 |
Ending balance: individually evaluated for impairment |  | $ | 712 |  |  | $ | 132 |  |  | $ | — |  |  | $ | 444 |  |  | $ | 118 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 1,406 |
Ending balance: collectively evaluated for impairment |  | $ | 86,186 |  |  | $ | 60,030 |  |  | $ | 79,332 |  |  | $ | 369,277 |  |  | $ | 111,835 |  |  | $ | 30,616 |  |  | $ | — |  |  | $ | — |  |  | $ | 737,276 |
Ending balance: loans acquired with deteriorated credit quality |  | $ | 265 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 265 |
|  | Consumer Real Estate |  |  | Agricultural Real Estate |  |  | Agricultural |  |  | Commercial Real Estate |  |  | Commercial and Industrial |  |  | Consumer |  |  | Unfunded Loan Commitment & Letters of Credit |  |  | Unallocated |  |  | Total |
Nine Months Ended September 30, 2015 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
ALLOWANCE FOR CREDIT LOSSES: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance |  | $ | 537 |  |  | $ | 184 |  |  | $ | 547 |  |  | $ | 2,367 |  |  | $ | 1,421 |  |  | $ | 323 |  |  | $ | 207 |  |  | $ | 526 |  |  | $ | 6,112 |
Charge Offs |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (111 | ) |  |  | (468 | ) |  |  | (219 | ) |  |  | — |  |  |  | — |  |  |  | (798 | )
Recoveries |  |  | 39 |  |  |  | — |  |  |  | 64 |  |  |  | 203 |  |  |  | 88 |  |  |  | 124 |  |  |  | — |  |  |  | — |  |  |  | 518 |
Provision (Credit) |  |  | (223 | ) |  |  | 12 |  |  |  | (91 | ) |  |  | (53 | ) |  |  | 109 |  |  |  | 96 |  |  |  | — |  |  |  | 690 |  |  |  | 540 |
Other Non-interest expense related to unfunded |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (11 | ) |  |  | — |  |  |  | (11 | )
Ending Balance |  | $ | 353 |  |  | $ | 196 |  |  | $ | 520 |  |  | $ | 2,406 |  |  | $ | 1,150 |  |  | $ | 324 |  |  | $ | 196 |  |  | $ | 1,216 |  |  | $ | 6,361 |
Ending balance: individually evaluated for impairment |  | $ | 76 |  |  | $ | — |  |  | $ | — |  |  | $ | 201 |  |  | $ | 188 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 465 |
Ending balance: collectively evaluated for impairment |  | $ | 277 |  |  | $ | 196 |  |  | $ | 520 |  |  | $ | 2,205 |  |  | $ | 962 |  |  | $ | 324 |  |  | $ | 196 |  |  | $ | 1,216 |  |  | $ | 5,896 |
Ending balance: loans acquired with deteriorated credit quality |  | $ | 1 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  | $ | 1 |
FINANCING RECEIVABLES: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Ending balance |  | $ | 88,020 |  |  | $ | 54,995 |  |  | $ | 73,310 |  |  | $ | 301,342 |  |  | $ | 91,114 |  |  | $ | 26,458 |  |  | $ | — |  |  | $ | — |  |  | $ | 635,239 |
Ending balance: individually evaluated for impairment |  | $ | 506 |  |  | $ | 222 |  |  | $ | — |  |  | $ | 1,042 |  |  | $ | 771 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 2,541 |
Ending balance: collectively evaluated for impairment |  | $ | 87,514 |  |  | $ | 54,773 |  |  | $ | 73,310 |  |  | $ | 300,300 |  |  | $ | 90,343 |  |  | $ | 26,458 |  |  | $ | — |  |  | $ | — |  |  | $ | 632,698 |
Ending balance: loans acquired with deteriorated credit quality |  | $ | 512 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 512 |

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