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LOANS AND RELATED ALLOWANCE FOR LOAN LOSSES (Tables) | 12 Months Ended
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Dec. 31, 2016
LOANS AND RELATED ALLOWANCE FOR LOAN LOSSES [Abstract] |
Summary of loan portfolio and allowance for loan losses | The following table summarizes the primary segments of the loan portfolio, as well as how those segments are analyzed within the allowance for loan losses as of December 31, 2016 and 2015 (in thousands):
2016 |  | Total Loans |  |  | Individually evaluated for impairment |  |  | Loans acquired with deteriorated credit quality |  |  | Collectively evaluated for impairment |
Real estate loans: |  |  |  |  |  |  |  |  |  |  |  |
Residential |  | $ | 207,423 |  |  | $ | 957 |  |  | $ | 35 |  |  | $ | 206,431 |
Commercial |  |  | 252,577 |  |  |  | 5,742 |  |  |  | 1,969 |  |  |  | 244,866 |
Agricultural |  |  | 123,624 |  |  |  | 3,346 |  |  |  | 738 |  |  |  | 119,540 |
Construction |  |  | 25,441 |  |  |  | - |  |  |  | - |  |  |  | 25,441 |
Consumer |  |  | 11,005 |  |  |  | - |  |  |  | 4 |  |  |  | 11,001 |
Other commercial loans |  |  | 58,639 |  |  |  | 5,994 |  |  |  | 621 |  |  |  | 52,024 |
Other agricultural loans |  |  | 23,388 |  |  |  | 1,654 |  |  |  | - |  |  |  | 21,734 |
State and political subdivision loans |  |  | 97,514 |  |  |  | - |  |  |  | - |  |  |  | 97,514 |
Total |  |  | 799,611 |  |  |  | 17,693 |  |  |  | 3,367 |  |  |  | 778,551 |
Less: Allowance for loan losses |  |  | 8,886 |  |  |  | 487 |  |  |  | - |  |  |  | 8,399 |
Net loans |  | $ | 790,725 |  |  | $ | 17,206 |  |  | $ | 3,367 |  |  | $ | 770,152 |
2015 |  | Total Loans |  |  | Individually evaluated for impairment |  |  | Loans acquired with deteriorated credit quality |  |  | Collectively evaluated for impairment |
Real estate loans: |  |  |  |  |  |  |  |  |  |  |  |
Residential |  | $ | 203,407 |  |  | $ | 304 |  |  | $ | 35 |  |  | $ | 203,068 |
Commercial |  |  | 237,542 |  |  |  | 6,068 |  |  |  | 2,170 |  |  |  | 229,304 |
Agricultural |  |  | 57,822 |  |  |  | 167 |  |  |  | 738 |  |  |  | 56,917 |
Construction |  |  | 15,011 |  |  |  | - |  |  |  | - |  |  |  | 15,011 |
Consumer |  |  | 11,543 |  |  |  | - |  |  |  | 9 |  |  |  | 11,534 |
Other commercial loans |  |  | 57,549 |  |  |  | 5,640 |  |  |  | 866 |  |  |  | 51,043 |
Other agricultural loans |  |  | 13,657 |  |  |  | 105 |  |  |  |  |  |  |  | 13,552 |
State and political subdivision loans |  |  | 98,500 |  |  |  | - |  |  |  | - |  |  |  | 98,500 |
Total |  |  | 695,031 |  |  |  | 12,284 |  |  |  | 3,818 |  |  |  | 678,929 |
Less: 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 amortizable yield for PCI loans were as follows for the years ended December 31, 2016 and 2015 (in thousands):
|  | December 31, 2016 |  |  | December 31, 2015 |
Balance at beginning of period |  | $ | 637 |  |  | $ | 665 |
Accretion |  |  | (349 | ) |  |  | (28 | )
Reclassification of non-accretable discount |  |  | 101 |  |  |  | - |
Balance at end of period |  | $ | 389 |  |  | $ | 637 |
Loans acquired with specific evidence of deterioration in credit quality | The following table presents additional information regarding PCI loans:
(In Thousands) |  | December 31, 2016 |  |  | December 31, 2015 |
Outstanding balance |  | $ | 6,487 |  |  | $ | 6,950 |
Carrying amount |  |  | 3,367 |  |  |  | 3,818 |
Impaired financing receivables with associated allowance amount | The following table includes the recorded investment and unpaid principal balances for impaired loans by class, with the associated allowance amount as of December 31, 2016 and 2015, if applicable (in thousands):
|  |  |  |  | Recorded |  |  | Recorded |  |  |  |  |  |  |
|  | Unpaid |  |  | Investment |  |  | Investment |  |  | Total |  |  |  |
|  | Principal |  |  | With No |  |  | With |  |  | Recorded |  |  | Related |
2016 |  | Balance |  |  | Allowance |  |  | Allowance |  |  | Investment |  |  | Allowance |
Real estate loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Mortgages |  | $ | 953 |  |  | $ | 570 |  |  | $ | 330 |  |  | $ | 900 |  |  | $ | 22 |
Home Equity |  |  | 57 |  |  |  | - |  |  |  | 57 |  |  |  | 57 |  |  |  | 10 |
Commercial |  |  | 7,958 |  |  |  | 5,697 |  |  |  | 45 |  |  |  | 5,742 |  |  |  | 45 |
Agricultural |  |  | 3,347 |  |  |  | 2,000 |  |  |  | 1,347 |  |  |  | 3,347 |  |  |  | 54 |
Other commercial loans |  |  | 6,159 |  |  |  | 5,135 |  |  |  | 859 |  |  |  | 5,994 |  |  |  | 326 |
Other agricultural loans |  |  | 1,653 |  |  |  | 1,629 |  |  |  | 24 |  |  |  | 1,653 |  |  |  | 30 |
Total |  | $ | 20,127 |  |  | $ | 15,031 |  |  | $ | 2,662 |  |  | $ | 17,693 |  |  | $ | 487 |
|  |  |  |  | Recorded |  |  | Recorded |  |  |  |  |  |  |
|  | Unpaid |  |  | Investment |  |  | Investment |  |  | Total |  |  |  |
|  | Principal |  |  | With No |  |  | With |  |  | Recorded |  |  | Related |
2015 |  | Balance |  |  | Allowance |  |  | Allowance |  |  | Investment |  |  | Allowance |
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 |  |  |  | - |
Other commercial loans |  |  | 5,535 |  |  |  | 4,653 |  |  |  | 987 |  |  |  | 5,640 |  |  |  | 256 |
Other agricultural loans |  |  | 105 |  |  |  | 105 |  |  |  | - |  |  |  | 105 |  |  |  | - |
Total |  | $ | 14,803 |  |  | $ | 10,882 |  |  | $ | 1,402 |  |  | $ | 12,284 |  |  | $ | 355 |
The following table includes the average investment in impaired loans and the income recognized on impaired loans for 2016, 2015 and 2014 (in thousands):
|  |  |  |  |  |  |  | Interest |
|  | Average |  |  | Interest |  |  | Income |
|  | Recorded |  |  | Income |  |  | Recognized |
2016 |  | Investment |  |  | Recognized |  |  | Cash Basis |
Real estate loans: |  |  |  |  |  |  |  |  |
Mortgages |  | $ | 590 |  |  | $ | 13 |  |  | $ | - |
Home Equity |  |  | 59 |  |  |  | 4 |  |  |  | - |
Commercial |  |  | 5,959 |  |  |  | 69 |  |  |  | 1 |
Agricultural |  |  | 361 |  |  |  | 17 |  |  |  | - |
Consumer |  |  | - |  |  |  | - |  |  |  | - |
Other commercial loans |  |  | 5,715 |  |  |  | 87 |  |  |  | 6 |
Other agricultural loans |  |  | 190 |  |  |  | 11 |  |  |  | - |
Total |  | $ | 12,874 |  |  | $ | 201 |  |  | $ | 7 |
2015 |  |  |  |  |  |  |  |  |  |  |  |
Real estate loans: |  |  |  |  |  |  |  |  |  |  |  |
Mortgages |  | $ | 240 |  |  | $ | 12 |  |  | $ | - |
Home Equity |  |  | 88 |  |  |  | 4 |  |  |  | - |
Commercial |  |  | 5,683 |  |  |  | 63 |  |  |  | 5 |
Agricultural |  |  | 56 |  |  |  | 2 |  |  |  | - |
Consumer |  |  | - |  |  |  | - |  |  |  | - |
Other commercial loans |  |  | 2,700 |  |  |  | 98 |  |  |  | 6 |
Other agricultural loans |  |  | 37 |  |  |  | 1 |  |  |  | - |
Total |  | $ | 8,804 |  |  | $ | 180 |  |  | $ | 11 |
2014 |  |  |  |  |  |  |  |  |  |  |  |
Real estate loans: |  |  |  |  |  |  |  |  |  |  |  |
Mortgages |  | $ | 198 |  |  | $ | 9 |  |  | $ | - |
Home Equity |  |  | 130 |  |  |  | 4 |  |  |  | - |
Commercial |  |  | 7,270 |  |  |  | 54 |  |  |  | - |
Agricultural |  |  | - |  |  |  | - |  |  |  | - |
Consumer |  |  | 10 |  |  |  | - |  |  |  | - |
Other commercial loans |  |  | 2,031 |  |  |  | 79 |  |  |  | - |
Other agricultural loans |  |  | - |  |  |  | - |  |  |  | - |
Total |  | $ | 9,639 |  |  | $ | 146 |  |  | $ | - |
Summary of financing receivable credit exposures by internally assigned grades | The following tables represent credit exposures by internally assigned grades as of December 31, 2016 and 2015 (in thousands):
|  | Pass |  |  | Special Mention |  |  | Substandard |  |  | Doubtful |  |  | Loss |  |  | Ending Balance |
2016 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Real estate loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial |  | $ | 225,185 |  |  | $ | 14,045 |  |  | $ | 13,347 |  |  | $ | - |  |  | $ | - |  |  | $ | 252,577 |
Agricultural |  |  | 110,785 |  |  |  | 8,231 |  |  |  | 4,608 |  |  |  | - |  |  |  | - |  |  |  | 123,624 |
Construction |  |  | 25,441 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 25,441 |
Other commercial loans |  |  | 51,396 |  |  |  | 2,049 |  |  |  | 5,105 |  |  |  | 89 |  |  |  | - |  |  |  | 58,639 |
Other agricultural loans |  |  | 20,178 |  |  |  | 1,733 |  |  |  | 1,477 |  |  |  | - |  |  |  | - |  |  |  | 23,388 |
State and political |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
subdivision loans |  |  | 83,620 |  |  |  | 13,066 |  |  |  | 828 |  |  |  | - |  |  |  | - |  |  |  | 97,514 |
Total |  | $ | 516,605 |  |  | $ | 39,124 |  |  | $ | 25,365 |  |  | $ | 89 |  |  | $ | - |  |  | $ | 581,183 |
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 equities 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. The following table presents the recorded investment in those loan classes based on payment activity as of December 31, 2016 and 2015 (in thousands):
2016 |  | Performing |  |  | Non-performing |  |  | PCI |  |  | Total |
Real estate loans: |  |  |  |  |  |  |  |  |  |  |  |
Mortgages |  | $ | 147,047 |  |  | $ | 1,648 |  |  | $ | 35 |  |  | $ | 148,730 |
Home Equity |  |  | 58,438 |  |  |  | 255 |  |  |  | - |  |  |  | 58,693 |
Consumer |  |  | 10,892 |  |  |  | 109 |  |  |  | 4 |  |  |  | 11,005 |
Total |  | $ | 216,377 |  |  | $ | 2,012 |  |  | $ | 39 |  |  | $ | 218,428 |
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 |
Age analysis of past due financing receivables | The following table includes an aging analysis of the recorded investment of past due loans as of December 31, 2016 and 2015 (in thousands):
|  | 30-59 Days |  |  | 60-89 Days |  |  | 90 Days |  |  | Total Past |  |  |  |  |  |  |  |  | Total Financing |  |  | 90 Days and |
2016 |  | Past Due |  |  | Past Due |  |  | Or Greater |  |  | Due |  |  | Current |  |  | PCI |  |  | Receivables |  |  | Accruing |
Real estate loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Mortgages |  | $ | 630 |  |  | $ | 36 |  |  | $ | 1,109 |  |  | $ | 1,775 |  |  | $ | 146,920 |  |  | $ | 35 |  |  | $ | 148,730 |  |  | $ | 173 |
Home Equity |  |  | 384 |  |  |  | 49 |  |  |  | 209 |  |  |  | 642 |  |  |  | 58,051 |  |  |  | - |  |  |  | 58,693 |  |  |  | 160 |
Commercial |  |  | 1,757 |  |  |  | 58 |  |  |  | 4,302 |  |  |  | 6,117 |  |  |  | 244,491 |  |  |  | 1,969 |  |  |  | 252,577 |  |  |  | - |
Agricultural |  |  | - |  |  |  | - |  |  |  | 1,145 |  |  |  | 1,145 |  |  |  | 121,741 |  |  |  | 738 |  |  |  | 123,624 |  |  |  | - |
Construction |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 25,441 |  |  |  | - |  |  |  | 25,441 |  |  |  | - |
Consumer |  |  | 115 |  |  |  | 40 |  |  |  | 83 |  |  |  | 238 |  |  |  | 10,763 |  |  |  | 4 |  |  |  | 11,005 |  |  |  | 67 |
Other commercial loans |  |  | 95 |  |  |  | 35 |  |  |  | 4,004 |  |  |  | 4,134 |  |  |  | 53,884 |  |  |  | 621 |  |  |  | 58,639 |  |  |  | - |
Other agricultural loans |  |  | 43 |  |  |  | 34 |  |  |  | 5 |  |  |  | 82 |  |  |  | 23,306 |  |  |  | - |  |  |  | 23,388 |  |  |  | 5 |
State and political |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
subdivision loans |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 97,514 |  |  |  | - |  |  |  | 97,514 |  |  |  | - |
Total |  | $ | 3,024 |  |  | $ | 252 |  |  | $ | 10,857 |  |  | $ | 14,133 |  |  | $ | 782,111 |  |  | $ | 3,367 |  |  | $ | 799,611 |  |  | $ | 405 |
Loans considered non-accrual |  | $ | 172 |  |  | $ | 105 |  |  | $ | 10,452 |  |  | $ | 10,729 |  |  | $ | 725 |  |  | $ | - |  |  | $ | 11,454 |  |  |  |  |
Loans still accruing |  |  | 2,852 |  |  |  | 147 |  |  |  | 405 |  |  |  | 3,404 |  |  |  | 781,386 |  |  |  | 3,367 |  |  |  | 788,157 |  |  |  |  |
Total |  | $ | 3,024 |  |  | $ | 252 |  |  | $ | 10,857 |  |  | $ | 14,133 |  |  | $ | 782,111 |  |  | $ | 3,367 |  |  | $ | 799,611 |  |  |  |  |
|  | 30-59 Days |  |  | 60-89 Days |  |  | 90 Days |  |  | Total Past |  |  |  |  |  |  |  |  | Total Financing |  |  | 90 Days and |
2015 |  | Past Due |  |  | Past Due |  |  | Or Greater |  |  | Due |  |  | Current |  |  | PCI |  |  | Receivables |  |  | Accruing |
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 loans on nonaccrual status as of December 31, 2016 and 2015, respectively. The balances are presented by class of loan (in thousands):
|  | 2016 |  |  | 2015 |
Real estate loans: |  |  |  |  |  |
Mortgages |  | $ | 1,475 |  |  | $ | 949 |
Home Equity |  |  | 95 |  |  |  | 59 |
Commercial |  |  | 4,445 |  |  |  | 4,422 |
Agricultural |  |  | 1,340 |  |  |  | 34 |
Construction |  |  | - |  |  |  | - |
Consumer |  |  | 42 |  |  |  | 55 |
Other commercial loans |  |  | 4,057 |  |  |  | 1,012 |
Other agricultural loans |  |  | - |  |  |  | - |
State and political subdivision |  |  | - |  |  |  | - |
|  | $ | 11,454 |  |  | $ | 6,531 |
Summary of troubled debt restructurings on financing receivables | Loan modifications that are considered TDRs completed during the years ended December 31, 2016, 2015 and 2014 were as follows (dollars in thousands):
|  | Number of contracts |  |  | Pre-modification Outstanding Recorded Investment |  |  | Post-Modification Outstanding Recorded Investment |
|  | Interest Modification |  |  | Term Modification |  |  | Interest Modification |  |  | Term Modification |  |  | Interest Modification |  |  | Term Modification |
2016 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Real estate loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial |  |  | - |  |  |  | 4 |  |  | $ | - |  |  | $ | 1,188 |  |  | $ | - |  |  | $ | 1,188 |
Agricultural |  |  | - |  |  |  | 5 |  |  |  | - |  |  |  | 1,956 |  |  |  | - |  |  |  | 1,956 |
Other commercial loans |  |  | - |  |  |  | 3 |  |  |  | - |  |  |  | 3,076 |  |  |  | - |  |  |  | 3,076 |
Other agricultural loans |  |  | - |  |  |  | 7 |  |  |  | - |  |  |  | 1,558 |  |  |  | - |  |  |  | 1,558 |
Total |  |  | - |  |  |  | 19 |  |  | $ | - |  |  | $ | 7,778 |  |  | $ | - |  |  | $ | 7,778 |
2015 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Real estate loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Mortgages |  |  | 1 |  |  |  | 1 |  |  | $ | 71 |  |  | $ | 19 |  |  | $ | 71 |  |  | $ | 19 |
Total |  |  | 1 |  |  |  | 1 |  |  | $ | 71 |  |  | $ | 19 |  |  | $ | 71 |  |  | $ | 19 |
2014 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Real estate loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial |  |  | - |  |  |  | 2 |  |  | $ | - |  |  | $ | 153 |  |  | $ | - |  |  | $ | 153 |
Total |  |  | - |  |  |  | 2 |  |  | $ | - |  |  | $ | 153 |  |  | $ | - |  |  | $ | 153 |
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, 2015 and 2014, respectively, and that subsequently defaulted during these reporting periods (dollars in thousands):
|  | December 31, 2016 |  |  | December 31, 2015 |  |  | December 31, 2014 |
|  | Number of contracts |  |  | Recorded investment |  |  | Number of contracts |  |  | Recorded investment |  |  | Number of contracts |  |  | Recorded investment |
Real estate loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial |  |  | - |  |  | $ | - |  |  |  | - |  |  | $ | - |  |  |  | 1 |  |  | $ | 50 |
Total recidivism |  |  | - |  |  | $ | - |  |  |  | - |  |  | $ | - |  |  |  | 1 |  |  | $ | 50 |
Roll forward of allowance for loan losses by portfolio segment | The following tables roll forward the balance of the allowance for loan and lease losses for the years ended December 31, 2016, 2015 and 2014 and is segregated into the amount required for loans individually evaluated for impairment and the amount required for loans collectively evaluated for impairment as of December 31, 2016, 2015 and 2014 (in thousands):
|  | Balance at December 31, 2015 |  |  | Charge-offs |  |  | Recoveries |  |  | Provision |  |  | Balance at December 31, 2016 |  |  | Individually evaluated for impairment |  |  | Collectively evaluated for impairment |
Real estate loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Residential |  | $ | 905 |  |  | $ | (85 | ) |  | $ | - |  |  | $ | 244 |  |  | $ | 1,064 |  |  | $ | 32 |  |  | $ | 1,032 |
Commercial |  |  | 3,376 |  |  |  | (100 | ) |  |  | 479 |  |  |  | (166 | ) |  |  | 3,589 |  |  |  | 45 |  |  |  | 3,544 |
Agricultural |  |  | 409 |  |  |  | - |  |  |  | - |  |  |  | 1,085 |  |  |  | 1,494 |  |  |  | 54 |  |  |  | 1,440 |
Construction |  |  | 24 |  |  |  | - |  |  |  | - |  |  |  | 23 |  |  |  | 47 |  |  |  | - |  |  |  | 47 |
Consumer |  |  | 102 |  |  |  | (100 | ) |  |  | 88 |  |  |  | 32 |  |  |  | 122 |  |  |  | - |  |  |  | 122 |
Other commercial loans |  |  | 1,183 |  |  |  | (55 | ) |  |  | 33 |  |  |  | 166 |  |  |  | 1,327 |  |  |  | 326 |  |  |  | 1,001 |
Other agricultural loans |  |  | 122 |  |  |  | - |  |  |  | - |  |  |  | 190 |  |  |  | 312 |  |  |  | 30 |  |  |  | 282 |
State and political |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
subdivision loans |  |  | 593 |  |  |  | - |  |  |  | - |  |  |  | 240 |  |  |  | 833 |  |  |  | - |  |  |  | 833 |
Unallocated |  |  | 392 |  |  |  | - |  |  |  | - |  |  |  | (294 | ) |  |  | 98 |  |  |  | - |  |  |  | 98 |
Total |  | $ | 7,106 |  |  | $ | (340 | ) |  | $ | 600 |  |  | $ | 1,520 |  |  | $ | 8,886 |  |  | $ | 487 |  |  | $ | 8,399 |
|  | Balance at December 31, 2014 |  |  | Charge-offs |  |  | Recoveries |  |  | Provision |  |  | Balance at December 31, 2015 |  |  | Individually evaluated for impairment |  |  | Collectively evaluated for impairment |
Real estate loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Residential |  | $ | 878 |  |  | $ | (66 | ) |  | $ | - |  |  | $ | 93 |  |  | $ | 905 |  |  | $ | 37 |  |  | $ | 868 |
Commercial |  |  | 3,419 |  |  |  | (84 | ) |  |  | 14 |  |  |  | 27 |  |  |  | 3,376 |  |  |  | 62 |  |  |  | 3,314 |
Agricultural |  |  | 451 |  |  |  |  |  |  |  |  |  |  |  | (42 | ) |  |  | 409 |  |  |  | - |  |  |  | 409 |
Construction |  |  | 26 |  |  |  | - |  |  |  | - |  |  |  | (2 | ) |  |  | 24 |  |  |  | - |  |  |  | 24 |
Consumer |  |  | 84 |  |  |  | (47 | ) |  |  | 33 |  |  |  | 32 |  |  |  | 102 |  |  |  | - |  |  |  | 102 |
Other commercial loans |  |  | 1,007 |  |  |  | (41 | ) |  |  | 2 |  |  |  | 215 |  |  |  | 1,183 |  |  |  | 256 |  |  |  | 927 |
Other agricultural loans |  |  | 217 |  |  |  |  |  |  |  |  |  |  |  | (95 | ) |  |  | 122 |  |  |  |  |  |  |  | 122 |
State and political |  |  |  |  |  |  |  |  |  |  |  |  |  |  | - |  |  |  |  |  |  |  |  |  |  |  |  |
subdivision loans |  |  | 545 |  |  |  | - |  |  |  | - |  |  |  | 48 |  |  |  | 593 |  |  |  | - |  |  |  | 593 |
Unallocated |  |  | 188 |  |  |  | - |  |  |  | - |  |  |  | 204 |  |  |  | 392 |  |  |  | - |  |  |  | 392 |
Total |  | $ | 6,815 |  |  | $ | (238 | ) |  | $ | 49 |  |  | $ | 480 |  |  | $ | 7,106 |  |  | $ | 355 |  |  | $ | 6,751 |
|  | Balance at December 31, 2013 |  |  | Charge-offs |  |  | Recoveries |  |  | Provision |  |  | Balance at December 31, 2014 |  |  | Individually evaluated for impairment |  |  | Collectively evaluated for impairment |
Real estate loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Residential |  | $ | 946 |  |  | $ | (97 | ) |  | $ | - |  |  | $ | 29 |  |  | $ | 878 |  |  | $ | 25 |  |  | $ | 853 |
Commercial |  |  | 3,983 |  |  |  | (516 | ) |  |  | 15 |  |  |  | (63 | ) |  |  | 3,419 |  |  |  | 72 |  |  |  | 3,347 |
Agricultural |  |  | 575 |  |  |  |  |  |  |  |  |  |  |  | (124 | ) |  |  | 451 |  |  |  |  |  |  |  | 451 |
Construction |  |  | 50 |  |  |  | - |  |  |  | - |  |  |  | (24 | ) |  |  | 26 |  |  |  | - |  |  |  | 26 |
Consumer |  |  | 105 |  |  |  | (47 | ) |  |  | 27 |  |  |  | (1 | ) |  |  | 84 |  |  |  | - |  |  |  | 84 |
Other commercial loans |  |  | 686 |  |  |  | (250 | ) |  |  | - |  |  |  | 571 |  |  |  | 1,007 |  |  |  | 1 |  |  |  | 1,006 |
Other agricultural loans |  |  | 256 |  |  |  |  |  |  |  |  |  |  |  | (39 | ) |  |  | 217 |  |  |  |  |  |  |  | 217 |
State and political |  |  |  |  |  |  |  |  |  |  |  |  |  |  | - |  |  |  |  |  |  |  |  |  |  |  |  |
subdivision loans |  |  | 330 |  |  |  | - |  |  |  | - |  |  |  | 215 |  |  |  | 545 |  |  |  | - |  |  |  | 545 |
Unallocated |  |  | 167 |  |  |  | - |  |  |  | - |  |  |  | 21 |  |  |  | 188 |  |  |  | - |  |  |  | 188 |
Total |  | $ | 7,098 |  |  | $ | (910 | ) |  | $ | 42 |  |  | $ | 585 |  |  | $ | 6,815 |  |  | $ | 98 |  |  | $ | 6,717 |

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