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Loans (Tables) | 3 Months Ended
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Mar. 31, 2016
Loans [Abstract] |
Summary of loan portfolio and allowance for loan losses | The following table summarizes the primary segments of the loan portfolio and how those segments are analyzed within the allowance for loan losses as of March 31, 2016 and December 31, 2015 (in thousands):
March 31, 2016 |  | Total Loans |  |  | Individually evaluated for impairment |  |  | Loans acquired with deteriorated credit quality |  |  | Collectively evaluated for impairment |
Real estate loans: |  |  |  |  |  |  |  |  |  |  |  |
Residential |  | $ | 201,988 |  |  | $ | 523 |  |  | $ | 33 |  |  | $ | 201,432 |
Commercial and agricultural |  |  | 299,633 |  |  |  | 6,438 |  |  |  | 2,761 |  |  |  | 290,434 |
Construction |  |  | 8,699 |  |  |  | - |  |  |  | - |  |  |  | 8,699 |
Consumer |  |  | 11,125 |  |  |  | - |  |  |  | 8 |  |  |  | 11,117 |
Other commercial and agricultural loans |  |  | 69,197 |  |  |  | 6,277 |  |  |  | 681 |  |  |  | 62,239 |
State and political subdivision loans |  |  | 109,061 |  |  |  | - |  |  |  | - |  |  |  | 109,061 |
Total |  |  | 699,703 |  |  |  | 13,238 |  |  |  | 3,483 |  |  |  | 682,982 |
Allowance for loan losses |  |  | 7,275 |  |  |  | 475 |  |  |  | - |  |  |  | 6,800 |
Net loans |  | $ | 692,428 |  |  | $ | 12,763 |  |  | $ | 3,483 |  |  | $ | 676,182 |
December 31, 2015 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Real estate loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Residential |  | $ | 203,407 |  |  | $ | 304 |  |  | $ | 35 |  |  | $ | 203,068 |
Commercial and agricultural |  |  | 295,364 |  |  |  | 6,235 |  |  |  | 2,908 |  |  |  | 286,221 |
Construction |  |  | 15,011 |  |  |  | - |  |  |  | - |  |  |  | 15,011 |
Consumer |  |  | 11,543 |  |  |  | - |  |  |  | 9 |  |  |  | 11,534 |
Other commercial and agricultural loans |  |  | 71,206 |  |  |  | 5,745 |  |  |  | 866 |  |  |  | 64,595 |
State and political subdivision loans |  |  | 98,500 |  |  |  | - |  |  |  | - |  |  |  | 98,500 |
Total |  |  | 695,031 |  |  |  | 12,284 |  |  |  | 3,818 |  |  |  | 678,929 |
Allowance for loan losses |  |  | 7,106 |  |  |  | 355 |  |  |  | - |  |  |  | 6,751 |
Net loans |  | $ | 687,925 |  |  | $ | 11,929 |  |  | $ | 3,818 |  |  | $ | 672,178 |
Accretable yield for purchased credit impaired loans | Changes in the accretable yield for purchased credit-impaired loans were as follows for the three months ended March 31, 2016:
(In Thousands) |  | March 31, 2016
Balance at beginning of period |  | $ 637
Accretion |  | (86)
Balance at end of period |  | $ 551
Loans acquired with specific evidence of deterioration in credit quality | The following table presents additional information regarding loans acquired with specific evidence of deterioration in credit quality under ASC 310-30:
(In Thousands) |  | March 31, 2016 |  |  | December 31, 2015 |
Outstanding balance |  | $ | 6,516 |  |  | $ | 6,950 |
Carrying amount |  |  | 3,483 |  |  |  | 3,818 |
Impaired financing receivables with associated allowance amount | The following table includes the recorded investment and unpaid principal balances for impaired financing receivables by class, with the associated allowance amount, if applicable (in thousands):
|  |  |  |  | Recorded |  |  | Recorded |  |  |  |  |  |  |
|  | Unpaid |  |  | Investment |  |  | Investment |  |  | Total |  |  |  |
|  | Principal |  |  | With No |  |  | With |  |  | Recorded |  |  | Related |
March 31, 2016 |  | Balance |  |  | Allowance |  |  | Allowance |  |  | Investment |  |  | Allowance |
Real estate loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Mortgages |  | $ | 504 |  |  | $ | 115 |  |  | $ | 348 |  |  | $ | 463 |  |  | $ | 38 |
Home Equity |  |  | 60 |  |  |  | - |  |  |  | 60 |  |  |  | 60 |  |  |  | 11 |
Commercial |  |  | 8,922 |  |  |  | 6,064 |  |  |  | 209 |  |  |  | 6,273 |  |  |  | 103 |
Agricultural |  |  | 165 |  |  |  | 165 |  |  |  | - |  |  |  | 165 |  |  |  | - |
Construction |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Consumer |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Other commercial loans |  |  | 6,295 |  |  |  | 5,122 |  |  |  | 1,051 |  |  |  | 6,173 |  |  |  | 323 |
Other agricultural loans |  |  | 104 |  |  |  | 104 |  |  |  | - |  |  |  | 104 |  |  |  | - |
State and political |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
subdivision loans |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Total |  | $ | 16,050 |  |  | $ | 11,570 |  |  | $ | 1,668 |  |  | $ | 13,238 |  |  | $ | 475 |
December 31, 2015 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Real estate loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Mortgages |  | $ | 281 |  |  | $ | 114 |  |  | $ | 129 |  |  | $ | 243 |  |  | $ | 26 |
Home Equity |  |  | 61 |  |  |  | - |  |  |  | 61 |  |  |  | 61 |  |  |  | 11 |
Commercial |  |  | 8,654 |  |  |  | 5,843 |  |  |  | 225 |  |  |  | 6,068 |  |  |  | 62 |
Agricultural |  |  | 167 |  |  |  | 167 |  |  |  | - |  |  |  | 167 |  |  |  | - |
Construction |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Consumer |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Other commercial loans |  |  | 5,535 |  |  |  | 4,653 |  |  |  | 987 |  |  |  | 5,640 |  |  |  | 256 |
Other agricultural loans |  |  | 105 |  |  |  | 105 |  |  |  | - |  |  |  | 105 |  |  |  | - |
State and political |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
subdivision loans |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Total |  | $ | 14,803 |  |  | $ | 10,882 |  |  | $ | 1,402 |  |  | $ | 12,284 |  |  | $ | 355 |
The following table includes the average balance of impaired financing receivables by class and the income recognized on impaired loans for the three month periods ended March 31, 2016 and 2015(in thousands):
|  | For the Three Months Ended |
|  | March 31, 2016 |  |  | March 31, 2015 |
|  |  |  |  |  |  |  | Interest |  |  |  |  |  |  |  |  | Interest |
|  | Average |  |  | Interest |  |  | Income |  |  | Average |  |  | Interest |  |  | Income |
|  | Recorded |  |  | Income |  |  | Recognized |  |  | Recorded |  |  | Income |  |  | Recognized |
|  | Investment |  |  | Recognized |  |  | Cash Basis |  |  | Investment |  |  | Recognized |  |  | Cash Basis |
Real estate loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Mortgages |  | $ | 391 |  |  | $ | 4 |  |  | $ | - |  |  | $ | 188 |  |  | $ | 2 |  |  | $ | - |
Home Equity |  |  | 60 |  |  |  | 1 |  |  |  | - |  |  |  | 124 |  |  |  | 1 |  |  |  | - |
Commercial |  |  | 6,179 |  |  |  | 26 |  |  |  | - |  |  |  | 6,023 |  |  |  | 13 |  |  |  | - |
Agricultural |  |  | 165 |  |  |  | 2 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Construction |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Consumer |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Other commercial loans |  |  | 5,952 |  |  |  | 66 |  |  |  | 1 |  |  |  | 2,729 |  |  |  | 25 |  |  |  | 1 |
Other agricultural loans |  |  | 105 |  |  |  | 1 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
State and political subdivision loans |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Total |  | $ | 12,852 |  |  | $ | 100 |  |  | $ | 1 |  |  | $ | 9,064 |  |  | $ | 41 |  |  | $ | 1 |
Summary of financing receivable credit exposures by internally assigned grades | The following tables represent credit exposures by internally assigned grades as of March 31, 2016 and December 31, 2015 (in thousands):
March 31, 2016 |  | Pass |  |  | Special Mention |  |  | Substandard |  |  | Doubtful |  |  | Loss |  |  | Ending Balance |
Real estate loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial |  | $ | 220,649 |  |  | $ | 4,258 |  |  | $ | 16,097 |  |  | $ | 30 |  |  | $ | - |  |  | $ | 241,034 |
Agricultural |  |  | 53,867 |  |  |  | 3,844 |  |  |  | 888 |  |  |  | - |  |  |  | - |  |  |  | 58,599 |
Construction |  |  | 8,699 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 8,699 |
Other commercial loans |  |  | 49,353 |  |  |  | 594 |  |  |  | 5,524 |  |  |  | 134 |  |  |  | - |  |  |  | 55,605 |
Other agricultural loans |  |  | 13,093 |  |  |  | 395 |  |  |  | 104 |  |  |  | - |  |  |  | - |  |  |  | 13,592 |
State and political |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
subdivision loans |  |  | 109,061 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 109,061 |
Total |  | $ | 454,722 |  |  | $ | 9,091 |  |  | $ | 22,613 |  |  | $ | 164 |  |  | $ | - |  |  | $ | 486,590 |
December 31, 2015 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Real estate loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial |  | $ | 217,544 |  |  | $ | 4,150 |  |  | $ | 15,816 |  |  | $ | 32 |  |  | $ | - |  |  | $ | 237,542 |
Agricultural |  |  | 53,695 |  |  |  | 2,865 |  |  |  | 1,262 |  |  |  | - |  |  |  | - |  |  |  | 57,822 |
Construction |  |  | 14,422 |  |  |  | 589 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 15,011 |
Other commercial loans |  |  | 51,297 |  |  |  | 446 |  |  |  | 5,669 |  |  |  | 137 |  |  |  | - |  |  |  | 57,549 |
Other agricultural loans |  |  | 13,318 |  |  |  | 234 |  |  |  | 105 |  |  |  | - |  |  |  | - |  |  |  | 13,657 |
State and political |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
subdivision loans |  |  | 98,500 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 98,500 |
Total |  | $ | 448,776 |  |  | $ | 8,284 |  |  | $ | 22,852 |  |  | $ | 169 |  |  | $ | - |  |  | $ | 480,081 |
For residential real estate mortgages, home equity and consumer loans, credit quality is monitored based on whether the loan is performing or non-performing, which is typically based on the aging status of the loan and payment activity, unless a specific action, such as bankruptcy, repossession, death or significant delay in payment occurs to raise awareness of a possible credit event. Non-performing loans include those loans that are considered nonaccrual, described in more detail below, and all loans past due 90 or more days and still accruing. The following table presents the recorded investment in those loan classes based on payment activity as of March 31, 2016 and December 31, 2015 (in thousands):
March 31, 2016 |  | Performing |  |  | Non-performing |  |  | PCI |  |  | Total |
Real estate loans: |  |  |  |  |  |  |  |  |  |  |  |
Mortgages |  | $ | 140,106 |  |  | $ | 1,568 |  |  | $ | 33 |  |  | $ | 141,707 |
Home Equity |  |  | 60,049 |  |  |  | 232 |  |  |  | - |  |  |  | 60,281 |
Consumer |  |  | 11,055 |  |  |  | 62 |  |  |  | 8 |  |  |  | 11,125 |
Total |  | $ | 211,210 |  |  | $ | 1,862 |  |  | $ | 41 |  |  | $ | 213,113 |
December 31, 2015 |  | Performing |  |  | Non-performing |  |  | PCI |  |  | Total |
Real estate loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Mortgages |  | $ | 139,734 |  |  | $ | 1,270 |  |  | $ | 35 |  |  | $ | 141,039 |
Home Equity |  |  | 62,236 |  |  |  | 132 |  |  |  | - |  |  | $ | 62,368 |
Consumer |  |  | 11,470 |  |  |  | 64 |  |  |  | 9 |  |  | $ | 11,543 |
Total |  | $ | 213,440 |  |  | $ | 1,466 |  |  | $ | 44 |  |  | $ | 214,950 |
Aging analysis of past due financing receivables | The following table includes an aging analysis of the recorded investment of past due financing receivables as of March 31, 2016 and December 31, 2015 (in thousands):
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | Total |  |  | 90 Days or |
|  | 30-59 Days |  |  | 60-89 Days |  |  | 90 Days |  |  | Total Past |  |  |  |  |  |  |  |  | Financing |  |  | Greater and |
March 31, 2016 |  | Past Due |  |  | Past Due |  |  | Or Greater |  |  | Due |  |  | Current |  |  | PCI |  |  | Receivables |  |  | Accruing |
Real estate loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Mortgages |  | $ | 551 |  |  | $ | 96 |  |  | $ | 728 |  |  | $ | 1,375 |  |  | $ | 140,299 |  |  | $ | 33 |  |  | $ | 141,707 |  |  | $ | 173 |
Home Equity |  |  | 370 |  |  |  | 64 |  |  |  | 176 |  |  |  | 610 |  |  |  | 59,671 |  |  |  | - |  |  |  | 60,281 |  |  |  | 71 |
Commercial |  |  | 1,550 |  |  |  | 204 |  |  |  | 4,289 |  |  |  | 6,043 |  |  |  | 232,953 |  |  |  | 2,038 |  |  |  | 241,034 |  |  |  | 222 |
Agricultural |  |  | 36 |  |  |  | 164 |  |  |  | - |  |  |  | 200 |  |  |  | 57,676 |  |  |  | 723 |  |  |  | 58,599 |  |  |  | - |
Construction |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 8,699 |  |  |  | - |  |  |  | 8,699 |  |  |  | - |
Consumer |  |  | 180 |  |  |  | 51 |  |  |  | 51 |  |  |  | 282 |  |  |  | 10,835 |  |  |  | 8 |  |  |  | 11,125 |  |  |  | 11 |
Other commercial loans |  |  | 77 |  |  |  | 209 |  |  |  | 1,053 |  |  |  | 1,339 |  |  |  | 53,585 |  |  |  | 681 |  |  |  | 55,605 |  |  |  | 143 |
Other agricultural loans |  |  | 496 |  |  |  | 84 |  |  |  | - |  |  |  | 580 |  |  |  | 13,012 |  |  |  | - |  |  |  | 13,592 |  |  |  | - |
State and political |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
subdivision loans |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 109,061 |  |  |  | - |  |  |  | 109,061 |  |  |  | - |
Total |  | $ | 3,260 |  |  | $ | 872 |  |  | $ | 6,297 |  |  | $ | 10,429 |  |  | $ | 685,791 |  |  | $ | 3,483 |  |  | $ | 699,703 |  |  | $ | 620 |
Loans considered non-accrual |  | $ | 140 |  |  | $ | - |  |  | $ | 5,677 |  |  | $ | 5,817 |  |  | $ | 1,166 |  |  | $ | - |  |  | $ | 6,983 |  |  |  |  |
Loans still accruing |  |  | 3,120 |  |  |  | 872 |  |  |  | 620 |  |  |  | 4,612 |  |  |  | 684,625 |  |  |  | 3,483 |  |  |  | 692,720 |  |  |  |  |
Total |  | $ | 3,260 |  |  | $ | 872 |  |  | $ | 6,297 |  |  | $ | 10,429 |  |  | $ | 685,791 |  |  | $ | 3,483 |  |  | $ | 699,703 |  |  |  |  |
December 31, 2015 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Real estate loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Mortgages |  | $ | 487 |  |  | $ | 283 |  |  | $ | 687 |  |  | $ | 1,457 |  |  | $ | 139,547 |  |  | $ | 35 |  |  | $ | 141,039 |  |  | $ | 321 |
Home Equity |  |  | 630 |  |  |  | 15 |  |  |  | 121 |  |  |  | 766 |  |  |  | 61,602 |  |  |  | - |  |  |  | 62,368 |  |  |  | 73 |
Commercial |  |  | 824 |  |  |  | 57 |  |  |  | 4,139 |  |  |  | 5,020 |  |  |  | 230,352 |  |  |  | 2,170 |  |  |  | 237,542 |  |  |  | 60 |
Agricultural |  |  | 177 |  |  |  | 167 |  |  |  | - |  |  |  | 344 |  |  |  | 56,740 |  |  |  | 738 |  |  |  | 57,822 |  |  |  | - |
Construction |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 15,011 |  |  |  | - |  |  |  | 15,011 |  |  |  | - |
Consumer |  |  | 239 |  |  |  | 37 |  |  |  | 49 |  |  |  | 325 |  |  |  | 11,209 |  |  |  | 9 |  |  |  | 11,543 |  |  |  | 9 |
Other commercial loans |  |  | 143 |  |  |  | 214 |  |  |  | 1,010 |  |  |  | 1,367 |  |  |  | 55,316 |  |  |  | 866 |  |  |  | 57,549 |  |  |  | 160 |
Other agricultural loans |  |  | 9 |  |  |  | - |  |  |  | - |  |  |  | 9 |  |  |  | 13,648 |  |  |  | - |  |  |  | 13,657 |  |  |  | - |
State and political |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
subdivision loans |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 98,500 |  |  |  | - |  |  |  | 98,500 |  |  |  | - |
Total |  | $ | 2,509 |  |  | $ | 773 |  |  | $ | 6,006 |  |  | $ | 9,288 |  |  | $ | 681,925 |  |  | $ | 3,818 |  |  | $ | 695,031 |  |  | $ | 623 |
Loans considered non-accrual |  | $ | 54 |  |  | $ | 171 |  |  | $ | 5,383 |  |  | $ | 5,608 |  |  | $ | 923 |  |  | $ | - |  |  | $ | 6,531 |  |  |  |  |
Loans still accruing |  |  | 2,455 |  |  |  | 602 |  |  |  | 623 |  |  |  | 3,680 |  |  |  | 681,002 |  |  |  | 3,818 |  |  |  | 688,500 |  |  |  |  |
Total |  | $ | 2,509 |  |  | $ | 773 |  |  | $ | 6,006 |  |  | $ | 9,288 |  |  | $ | 681,925 |  |  | $ | 3,818 |  |  | $ | 695,031 |  |  |  |  |
Summary of financing receivables on nonaccrual status | The following table reflects the financing receivables on non-accrual status as of March 31, 2016 and December 31, 2015, respectively. The balances are presented by class of financing receivable (in thousands):
|  | March 31, 2016 |  |  | December 31, 2015 |
Real estate loans: |  |  |  |  |  |
Mortgages |  | $ | 1,395 |  |  | $ | 949 |
Home Equity |  |  | 161 |  |  |  | 59 |
Commercial |  |  | 4,265 |  |  |  | 4,422 |
Agricultural |  |  | 32 |  |  |  | 34 |
Consumer |  |  | 51 |  |  |  | 55 |
Other commercial loans |  |  | 1,079 |  |  |  | 1,012 |
|  | $ | 6,983 |  |  | $ | 6,531 |
Summary of troubled debt restructurings on financing receivables | Loan modifications that are considered TDRs completed during the three months ended March 31, 2015 were as follows (dollars in thousands):
|  | For the Three Months Ended March 31, 2015 |
|  | Interest Rate Modification |
|  | Number of contracts |  |  | Pre-modification Outstanding Recorded Investment |  |  | Post-Modification Outstanding Recorded Investment |
Real estate loans: |  |  |  |  |  |  |  |  |
Mortgages |  |  | 1 |  |  | $ | 71 |  |  | $ | 71 |
Total |  |  | 1 |  |  | $ | 71 |  |  | $ | 71 |
Recidivism, or the borrower defaulting on its obligation pursuant to a modified loan, results in the loan once again becoming a non-accrual loan. Recidivism occurs at a notably higher rate than do defaults on new origination loans, so modified loans present a higher risk of loss than do new origination loans. The following table presents the recorded investment in loans that were modified as TDRs during each 12-month period prior to the current reporting periods, which begin January 1, 2016 and 2015 (three month periods), respectively, and that subsequently defaulted during these reporting periods (dollars in thousands):
|  | For the Three Months Ended |
|  | March 31, 2016 |  |  | March 31, 2015 |
|  | Number of contracts |  |  | Recorded investment |  |  | Number of contracts |  |  | Recorded investment |
Real estate loans: |  |  |  |  |  |  |  |  |  |  |  |
Commercial |  |  | - |  |  | $ | - |  |  |  | 1 |  |  | $ | 124 |
Total recidivism |  |  | - |  |  | $ | - |  |  |  | 1 |  |  | $ | 124 |
Allowance for loan losses by impairment method | The following table segregates the allowance for loan losses (ALLL) into the amount required for loans individually evaluated for impairment and the amount required for loans collectively evaluated for impairment as of March 31, 2016 and December 31, 2015, respectively (in thousands):
|  | March 31, 2016 |  |  | December 31, 2015 |
|  | Individually evaluated for impairment |  |  | Collectively evaluated for impairment |  |  | Total |  |  | Individually evaluated for impairment |  |  | Collectively evaluated for impairment |  |  | Total |
Real estate loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Residential |  | $ | 49 |  |  | $ | 917 |  |  | $ | 966 |  |  | $ | 37 |  |  | $ | 868 |  |  | $ | 905 |
Commercial and agricultural |  |  | 103 |  |  |  | 3,835 |  |  |  | 3,938 |  |  |  | 62 |  |  |  | 3,723 |  |  |  | 3,785 |
Construction |  |  | - |  |  |  | 14 |  |  |  | 14 |  |  |  | - |  |  |  | 24 |  |  |  | 24 |
Consumer |  |  | - |  |  |  | 96 |  |  |  | 96 |  |  |  | - |  |  |  | 102 |  |  |  | 102 |
Other commercial and agricultural loans |  |  | 323 |  |  |  | 1,024 |  |  |  | 1,347 |  |  |  | 256 |  |  |  | 1,049 |  |  |  | 1,305 |
State and political |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
subdivision loans |  |  | - |  |  |  | 666 |  |  |  | 666 |  |  |  | - |  |  |  | 593 |  |  |  | 593 |
Unallocated |  |  | - |  |  |  | 248 |  |  |  | 248 |  |  |  | - |  |  |  | 392 |  |  |  | 392 |
Total |  | $ | 475 |  |  | $ | 6,800 |  |  | $ | 7,275 |  |  | $ | 355 |  |  | $ | 6,751 |  |  | $ | 7,106 |
Roll forward of allowance for loan losses by portfolio segment | The following tables roll forward the balance of the ALLL by portfolio segment for the three month periods ended March 31, 2016 and 2015, respectively (in thousands):
|  | Balance at December 31, 2015 |  |  | Charge-offs |  |  | Recoveries |  |  | Provision |  |  | Balance at March 31, 2016 |
Real estate loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Residential |  | $ | 905 |  |  | $ | - |  |  | $ | - |  |  | $ | 61 |  |  | $ | 966 |
Commercial and agricultural |  |  | 3,785 |  |  |  | - |  |  |  | 4 |  |  |  | 149 |  |  |  | 3,938 |
Construction |  |  | 24 |  |  |  | - |  |  |  | - |  |  |  | (10 | ) |  |  | 14 |
Consumer |  |  | 102 |  |  |  | (15 | ) |  |  | 39 |  |  |  | (30 | ) |  |  | 96 |
Other commercial and agricultural loans |  |  | 1,305 |  |  |  | - |  |  |  | 6 |  |  |  | 36 |  |  |  | 1,347 |
State and political |  |  |  |  |  |  |  |  |  |  |  |  |  |  | - |  |  |  |  |
subdivision loans |  |  | 593 |  |  |  | - |  |  |  | - |  |  |  | 73 |  |  |  | 666 |
Unallocated |  |  | 392 |  |  |  | - |  |  |  | - |  |  |  | (144 | ) |  |  | 248 |
Total |  | $ | 7,106 |  |  | $ | (15 | ) |  | $ | 49 |  |  | $ | 135 |  |  | $ | 7,275 |
|  | Balance at December 31, 2014 |  |  | Charge-offs |  |  | Recoveries |  |  | Provision |  |  | Balance at March 31, 2015 |
Real estate loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Residential |  | $ | 878 |  |  | $ | (17 | ) |  | $ | - |  |  | $ | 62 |  |  | $ | 923 |
Commercial and agricultural |  |  | 3,870 |  |  |  | - |  |  |  | 4 |  |  |  | (175 | ) |  |  | 3,699 |
Construction |  |  | 26 |  |  |  | - |  |  |  | - |  |  |  | (15 | ) |  |  | 11 |
Consumer |  |  | 84 |  |  |  | (7 | ) |  |  | 8 |  |  |  | (3 | ) |  |  | 82 |
Other commercial and agricultural loans |  |  | 1,224 |  |  |  | (1 | ) |  |  | - |  |  |  | 63 |  |  |  | 1,286 |
State and political |  |  |  |  |  |  |  |  |  |  |  |  |  |  | - |  |  |  |  |
subdivision loans |  |  | 545 |  |  |  | - |  |  |  | - |  |  |  | 27 |  |  |  | 572 |
Unallocated |  |  | 188 |  |  |  | - |  |  |  | - |  |  |  | 161 |  |  |  | 349 |
Total |  | $ | 6,815 |  |  | $ | (25 | ) |  | $ | 12 |  |  | $ | 120 |  |  | $ | 6,922 |

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