XML 36 R26.htm IDEA: XBRL DOCUMENT
v3.8.0.1

Loans (Tables) | 3 Months Ended
--- | ---
Mar. 31, 2018
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, 2018 and December 31, 2017 (in thousands):
March 31, 2018 |  | Total Loans |  |  | Individually evaluated for impairment |  |  | Loans acquired with deteriorated credit quality |  |  | Collectively evaluated for impairment |
Real estate loans: |  |  |  |  |  |  |  |  |  |  |  |
Residential |  | $ | 215,349 |  |  | $ | 1,234 |  |  | $ | 31 |  |  | $ | 214,084 |
Commercial |  |  | 320,381 |  |  |  | 13,949 |  |  |  | 1,422 |  |  |  | 305,010 |
Agricultural |  |  | 248,710 |  |  |  | 3,818 |  |  |  | 689 |  |  |  | 244,203 |
Construction |  |  | 22,239 |  |  |  | - |  |  |  | - |  |  |  | 22,239 |
Consumer |  |  | 9,672 |  |  |  | - |  |  |  | - |  |  |  | 9,672 |
Other commercial loans |  |  | 74,930 |  |  |  | 4,139 |  |  |  | 442 |  |  |  | 70,349 |
Other agricultural loans |  |  | 40,396 |  |  |  | 1,380 |  |  |  | - |  |  |  | 39,016 |
State and political subdivision loans |  |  | 100,061 |  |  |  | - |  |  |  | - |  |  |  | 100,061 |
Total |  |  | 1,031,738 |  |  |  | 24,520 |  |  |  | 2,584 |  |  |  | 1,004,634 |
Allowance for loan losses |  |  | 11,587 |  |  |  | 408 |  |  |  | - |  |  |  | 11,179 |
Net loans |  | $ | 1,020,151 |  |  | $ | 24,112 |  |  | $ | 2,584 |  |  | $ | 993,455 |
December 31, 2017 |  | Total Loans |  |  | Individually evaluated for impairment |  |  | Loans acquired with deteriorated credit quality |  |  | Collectively evaluated for impairment |
Real estate loans: |  |  |  |  |  |  |  |  |  |  |  |
Residential |  | $ | 214,479 |  |  | $ | 1,065 |  |  | $ | 33 |  |  | $ | 213,381 |
Commercial |  |  | 308,084 |  |  |  | 13,864 |  |  |  | 1,460 |  |  |  | 292,760 |
Agricultural |  |  | 239,957 |  |  |  | 3,901 |  |  |  | 702 |  |  |  | 235,354 |
Construction |  |  | 13,502 |  |  |  | - |  |  |  | - |  |  |  | 13,502 |
Consumer |  |  | 9,944 |  |  |  | 8 |  |  |  | - |  |  |  | 9,936 |
Other commercial loans |  |  | 72,013 |  |  |  | 4,197 |  |  |  | 443 |  |  |  | 67,373 |
Other agricultural loans |  |  | 37,809 |  |  |  | 1,363 |  |  |  | - |  |  |  | 36,446 |
State and political subdivision loans |  |  | 104,737 |  |  |  | - |  |  |  | - |  |  |  | 104,737 |
Total |  |  | 1,000,525 |  |  |  | 24,398 |  |  |  | 2,638 |  |  |  | 973,489 |
Allowance for loan losses |  |  | 11,190 |  |  |  | 410 |  |  |  | - |  |  |  | 10,780 |
Net loans |  | $ | 989,335 |  |  | $ | 23,988 |  |  | $ | 2,638 |  |  | $ | 962,709 |
Accretable yield for purchased credit impaired loans | Changes in the accretable yield for PCI loans were as follows for the three months ended March 31, 2018 and 2017, respectively (in thousands):
|  | Three months ended |
|  | March 31, |
|  | 2018 |  |  | 2017 |
Balance at beginning of period |  | $ | 106 |  |  | $ | 389 |
Accretion |  |  | (24 | ) |  |  | (114 | )
Balance at end of period |  | $ | 82 |  |  | $ | 275 |
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, 2018 |  |  | December 31, 2017 |
Outstanding balance |  | $ | 5,284 |  |  | $ | 5,295 |
Carrying amount |  |  | 2,584 |  |  |  | 2,638 |
Impaired financing receivables with associated allowance amount | The following table includes the recorded investment and unpaid principal balances for impaired financing receivables by class, excluding PCI loans, with the associated allowance amount, if applicable (in thousands):
|  |  |  |  | Recorded |  |  | Recorded |  |  |  |  |  |  |
|  | Unpaid |  |  | Investment |  |  | Investment |  |  | Total |  |  |  |
|  | Principal |  |  | With No |  |  | With |  |  | Recorded |  |  | Related |
March 31, 2018 |  | Balance |  |  | Allowance |  |  | Allowance |  |  | Investment |  |  | Allowance |
Real estate loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Mortgages |  | $ | 1,227 |  |  | $ | 268 |  |  | $ | 870 |  |  | $ | 1,138 |  |  | $ | 22 |
Home Equity |  |  | 112 |  |  |  | 39 |  |  |  | 57 |  |  |  | 96 |  |  |  | 16 |
Commercial |  |  | 16,625 |  |  |  | 12,589 |  |  |  | 1,360 |  |  |  | 13,949 |  |  |  | 170 |
Agricultural |  |  | 3,824 |  |  |  | 3,682 |  |  |  | 136 |  |  |  | 3,818 |  |  |  | 5 |
Construction |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Consumer |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Other commercial loans |  |  | 4,655 |  |  |  | 3,721 |  |  |  | 418 |  |  |  | 4,139 |  |  |  | 184 |
Other agricultural loans |  |  | 1,419 |  |  |  | 1,249 |  |  |  | 131 |  |  |  | 1,380 |  |  |  | 11 |
State and political subdivision loans |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Total |  | $ | 27,862 |  |  | $ | 21,548 |  |  | $ | 2,972 |  |  | $ | 24,520 |  |  | $ | 408 |
December 31, 2017 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Real estate loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Mortgages |  | $ | 1,055 |  |  | $ | 273 |  |  | $ | 700 |  |  | $ | 973 |  |  | $ | 47 |
Home Equity |  |  | 92 |  |  |  | 40 |  |  |  | 52 |  |  |  | 92 |  |  |  | 9 |
Commercial |  |  | 16,363 |  |  |  | 13,154 |  |  |  | 710 |  |  |  | 13,864 |  |  |  | 94 |
Agricultural |  |  | 5,231 |  |  |  | 3,283 |  |  |  | 618 |  |  |  | 3,901 |  |  |  | 3 |
Construction |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Consumer |  |  | 10 |  |  |  | 2 |  |  |  | 6 |  |  |  | 8 |  |  |  | - |
Other commercial loans |  |  | 4,739 |  |  |  | 3,766 |  |  |  | 431 |  |  |  | 4,197 |  |  |  | 231 |
Other agricultural loans |  |  | 1,397 |  |  |  | 1,238 |  |  |  | 125 |  |  |  | 1,363 |  |  |  | 26 |
State and political subdivision loans |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Total |  | $ | 28,887 |  |  | $ | 21,756 |  |  | $ | 2,642 |  |  | $ | 24,398 |  |  | $ | 410 |
The following tables includes the average balance of impaired financing receivables by class and the income recognized on these receivables for the three month periods ended March 31, 2018 and 2017(in thousands):
|  | For the Three Months Ended |
|  | March 31, 2018 |  |  | March 31, 2017 |
|  |  |  |  |  |  |  | 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 |  | $ | 1,023 |  |  | $ | 4 |  |  | $ | - |  |  | $ | 894 |  |  | $ | 3 |  |  | $ | - |
Home Equity |  |  | 107 |  |  |  | 1 |  |  |  | - |  |  |  | 56 |  |  |  | 1 |  |  |  | - |
Commercial |  |  | 13,795 |  |  |  | 122 |  |  |  | 5 |  |  |  | 5,793 |  |  |  | 24 |  |  |  | 3 |
Agricultural |  |  | 4,086 |  |  |  | 51 |  |  |  | - |  |  |  | 3,382 |  |  |  | 31 |  |  |  | - |
Construction |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Consumer |  |  | 4 |  |  |  | - |  |  |  | - |  |  |  | 1 |  |  |  | - |  |  |  | - |
Other commercial loans |  |  | 4,156 |  |  |  | 26 |  |  |  | - |  |  |  | 5,597 |  |  |  | 40 |  |  |  | 10 |
Other agricultural loans |  |  | 1,370 |  |  |  | 10 |  |  |  | - |  |  |  | 1,627 |  |  |  | 23 |  |  |  | - |
State and political subdivision loans |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Total |  | $ | 24,541 |  |  | $ | 214 |  |  | $ | 5 |  |  | $ | 17,350 |  |  | $ | 122 |  |  | $ | 13 |
Summary of financing receivable credit exposures by internally assigned grades | The following tables represent credit exposures by internally assigned grades as of March 31, 2018 and December 31, 2017 (in thousands):
March 31, 2018 |  | Pass |  |  | Special Mention |  |  | Substandard |  |  | Doubtful |  |  | Loss |  |  | Ending Balance |
Real estate loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial |  | $ | 294,894 |  |  | $ | 15,387 |  |  | $ | 9,981 |  |  | $ | 119 |  |  | $ | - |  |  | $ | 320,381 |
Agricultural |  |  | 231,711 |  |  |  | 11,766 |  |  |  | 5,233 |  |  |  | - |  |  |  | - |  |  |  | 248,710 |
Construction |  |  | 22,108 |  |  |  | - |  |  |  | 131 |  |  |  | - |  |  |  | - |  |  |  | 22,239 |
Other commercial loans |  |  | 70,850 |  |  |  | 862 |  |  |  | 3,095 |  |  |  | 123 |  |  |  | - |  |  |  | 74,930 |
Other agricultural loans |  |  | 38,697 |  |  |  | 341 |  |  |  | 1,358 |  |  |  | - |  |  |  | - |  |  |  | 40,396 |
State and political |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
subdivision loans |  |  | 89,480 |  |  |  | - |  |  |  | 10,581 |  |  |  | - |  |  |  | - |  |  |  | 100,061 |
Total |  | $ | 747,740 |  |  | $ | 28,356 |  |  | $ | 30,379 |  |  | $ | 242 |  |  | $ | - |  |  | $ | 806,717 |
December 31, 2017 |  | Pass |  |  | Special Mention |  |  | Substandard |  |  | Doubtful |  |  | Loss |  |  | Ending Balance |
Real estate loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial |  | $ | 281,742 |  |  | $ | 15,029 |  |  | $ | 11,271 |  |  | $ | 42 |  |  | $ | - |  |  | $ | 308,084 |
Agricultural |  |  | 222,198 |  |  |  | 11,538 |  |  |  | 6,221 |  |  |  | - |  |  |  | - |  |  |  | 239,957 |
Construction |  |  | 13,364 |  |  |  | - |  |  |  | 138 |  |  |  | - |  |  |  | - |  |  |  | 13,502 |
Other commercial loans |  |  | 67,706 |  |  |  | 615 |  |  |  | 3,567 |  |  |  | 125 |  |  |  | - |  |  |  | 72,013 |
Other agricultural loans |  |  | 34,914 |  |  |  | 1,325 |  |  |  | 1,570 |  |  |  | - |  |  |  | - |  |  |  | 37,809 |
State and political |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
subdivision loans |  |  | 94,125 |  |  |  | - |  |  |  | 10,612 |  |  |  | - |  |  |  | - |  |  |  | 104,737 |
Total |  | $ | 714,049 |  |  | $ | 28,507 |  |  | $ | 33,379 |  |  | $ | 167 |  |  | $ | - |  |  | $ | 776,102 |
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, 2018 and December 31, 2017 (in thousands):
March 31, 2018 |  | Performing |  |  | Non-performing |  |  | PCI |  |  | Total |
Real estate loans: |  |  |  |  |  |  |  |  |  |  |  |
Mortgages |  | $ | 154,274 |  |  | $ | 1,501 |  |  | $ | 31 |  |  | $ | 155,806 |
Home Equity |  |  | 59,444 |  |  |  | 99 |  |  |  | - |  |  |  | 59,543 |
Consumer |  |  | 9,635 |  |  |  | 37 |  |  |  | - |  |  |  | 9,672 |
Total |  | $ | 223,353 |  |  | $ | 1,637 |  |  | $ | 31 |  |  | $ | 225,021 |
December 31, 2017 |  | Performing |  |  | Non-performing |  |  | PCI |  |  | Total |
Real estate loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Mortgages |  | $ | 152,820 |  |  | $ | 1,492 |  |  | $ | 33 |  |  | $ | 154,345 |
Home Equity |  |  | 60,022 |  |  |  | 112 |  |  |  | - |  |  |  | 60,134 |
Consumer |  |  | 9,895 |  |  |  | 49 |  |  |  | - |  |  |  | 9,944 |
Total |  | $ | 222,737 |  |  | $ | 1,653 |  |  | $ | 33 |  |  | $ | 224,423 |
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, 2018 and December 31, 2017 (in thousands):
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 90 Days or |
|  | 30-59 Days |  |  | 60-89 Days |  |  | 90 Days |  |  | Total Past |  |  |  |  |  |  |  |  | Total Financing |  |  | Greater and |
March 31, 2018 |  | Past Due |  |  | Past Due |  |  | Or Greater |  |  | Due |  |  | Current |  |  | PCI |  |  | Receivables |  |  | Accruing |
Real estate loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Mortgages |  | $ | 425 |  |  | $ | 281 |  |  | $ | 911 |  |  | $ | 1,617 |  |  | $ | 154,158 |  |  | $ | 31 |  |  | $ | 155,806 |  |  | $ | 44 |
Home Equity |  |  | 186 |  |  |  | 54 |  |  |  | 74 |  |  |  | 314 |  |  |  | 59,229 |  |  |  | - |  |  |  | 59,543 |  |  |  | - |
Commercial |  |  | 4,276 |  |  |  | 241 |  |  |  | 4,647 |  |  |  | 9,164 |  |  |  | 309,795 |  |  |  | 1,422 |  |  |  | 320,381 |  |  |  | - |
Agricultural |  |  | 112 |  |  |  | - |  |  |  | 159 |  |  |  | 271 |  |  |  | 247,750 |  |  |  | 689 |  |  |  | 248,710 |  |  |  | - |
Construction |  |  | - |  |  |  | - |  |  |  | 127 |  |  |  | 127 |  |  |  | 22,112 |  |  |  | - |  |  |  | 22,239 |  |  |  | - |
Consumer |  |  | 104 |  |  |  | 44 |  |  |  | 25 |  |  |  | 173 |  |  |  | 9,499 |  |  |  | - |  |  |  | 9,672 |  |  |  | 7 |
Other commercial loans |  |  | 584 |  |  |  | 47 |  |  |  | 2,597 |  |  |  | 3,228 |  |  |  | 71,260 |  |  |  | 442 |  |  |  | 74,930 |  |  |  | 378 |
Other agricultural loans |  |  | 91 |  |  |  | 36 |  |  |  | - |  |  |  | 127 |  |  |  | 40,269 |  |  |  | - |  |  |  | 40,396 |  |  |  | - |
State and political |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
subdivision loans |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 100,061 |  |  |  | - |  |  |  | 100,061 |  |  |  | - |
Total |  | $ | 5,778 |  |  | $ | 703 |  |  | $ | 8,540 |  |  | $ | 15,021 |  |  | $ | 1,014,133 |  |  | $ | 2,584 |  |  | $ | 1,031,738 |  |  | $ | 429 |
Loans considered non-accrual |  | $ | 375 |  |  | $ | 446 |  |  | $ | 8,111 |  |  | $ | 8,932 |  |  | $ | 2,501 |  |  | $ | - |  |  | $ | 11,433 |  |  |  |  |
Loans still accruing |  |  | 5,403 |  |  |  | 257 |  |  |  | 429 |  |  |  | 6,089 |  |  |  | 1,011,632 |  |  |  | 2,584 |  |  |  | 1,020,305 |  |  |  |  |
Total |  | $ | 5,778 |  |  | $ | 703 |  |  | $ | 8,540 |  |  | $ | 15,021 |  |  | $ | 1,014,133 |  |  | $ | 2,584 |  |  | $ | 1,031,738 |  |  |  |  |
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 90 Days or |
|  | 30-59 Days |  |  | 60-89 Days |  |  | 90 Days |  |  | Total Past |  |  |  |  |  |  |  |  | Total Financing |  |  | Greater and |
December 31, 2017 |  | Past Due |  |  | Past Due |  |  | Or Greater |  |  | Due |  |  | Current |  |  | PCI |  |  | Receivables |  |  | Accruing |
Real estate loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Mortgages |  | $ | 996 |  |  | $ | 362 |  |  | $ | 810 |  |  | $ | 2,168 |  |  | $ | 152,144 |  |  | $ | 33 |  |  | $ | 154,345 |  |  | $ | 218 |
Home Equity |  |  | 277 |  |  |  | 86 |  |  |  | 78 |  |  |  | 441 |  |  |  | 59,693 |  |  |  | - |  |  |  | 60,134 |  |  |  | - |
Commercial |  |  | 1,353 |  |  |  | 1,010 |  |  |  | 3,865 |  |  |  | 6,228 |  |  |  | 300,396 |  |  |  | 1,460 |  |  |  | 308,084 |  |  |  | 162 |
Agricultural |  |  | 242 |  |  |  | - |  |  |  | 205 |  |  |  | 447 |  |  |  | 238,808 |  |  |  | 702 |  |  |  | 239,957 |  |  |  | 30 |
Construction |  |  | - |  |  |  | - |  |  |  | 133 |  |  |  | 133 |  |  |  | 13,369 |  |  |  | - |  |  |  | 13,502 |  |  |  | - |
Consumer |  |  | 53 |  |  |  | 33 |  |  |  | 49 |  |  |  | 135 |  |  |  | 9,809 |  |  |  | - |  |  |  | 9,944 |  |  |  | 7 |
Other commercial loans |  |  | 132 |  |  |  | - |  |  |  | 2,372 |  |  |  | 2,504 |  |  |  | 69,066 |  |  |  | 443 |  |  |  | 72,013 |  |  |  | 32 |
Other agricultural loans |  |  | - |  |  |  | 42 |  |  |  | 106 |  |  |  | 148 |  |  |  | 37,661 |  |  |  | - |  |  |  | 37,809 |  |  |  | 106 |
State and political |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
subdivision loans |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 104,737 |  |  |  | - |  |  |  | 104,737 |  |  |  | - |
Total |  | $ | 3,053 |  |  | $ | 1,533 |  |  | $ | 7,618 |  |  | $ | 12,204 |  |  | $ | 985,683 |  |  | $ | 2,638 |  |  | $ | 1,000,525 |  |  | $ | 555 |
Loans considered non-accrual |  | $ | 816 |  |  | $ | 281 |  |  | $ | 7,063 |  |  | $ | 8,160 |  |  | $ | 2,011 |  |  | $ | - |  |  | $ | 10,171 |  |  |  |  |
Loans still accruing |  |  | 2,237 |  |  |  | 1,252 |  |  |  | 555 |  |  |  | 4,044 |  |  |  | 983,672 |  |  |  | 2,638 |  |  |  | 990,354 |  |  |  |  |
Total |  | $ | 3,053 |  |  | $ | 1,533 |  |  | $ | 7,618 |  |  | $ | 12,204 |  |  | $ | 985,683 |  |  | $ | 2,638 |  |  | $ | 1,000,525 |  |  |  |  |
Summary of financing receivables on nonaccrual status | The following table reflects the financing receivables, excluding PCI loans, on non-accrual status as of March 31, 2018 and December 31, 2017, respectively. The balances are presented by class of financing receivable (in thousands):
|  | March 31, 2018 |  |  | December 31, 2017 |
Real estate loans: |  |  |  |  |  |
Mortgages |  | $ | 1,458 |  |  | $ | 1,274 |
Home Equity |  |  | 98 |  |  |  | 112 |
Commercial |  |  | 6,372 |  |  |  | 5,192 |
Agricultural |  |  | 194 |  |  |  | 175 |
Construction |  |  | 127 |  |  |  | 133 |
Consumer |  |  | 30 |  |  |  | 42 |
Other commercial loans |  |  | 2,494 |  |  |  | 2,637 |
Other agricultural loans |  |  | 660 |  |  |  | 606 |
State and political subdivision |  |  | - |  |  |  | - |
|  | $ | 11,433 |  |  | $ | 10,171 |
Summary of troubled debt restructurings on financing receivables | Loan modifications that are considered TDRs completed during the three months ended March 31, 2018 and 2017 were as follows (dollars in thousands):
|  | For the Three Months Ended March 31, 2018 |
|  | 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 |
Real estate loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Mortgages |  |  | - |  |  |  | 1 |  |  | $ | - |  |  | $ | 7 |  |  | $ | - |  |  | $ | 7 |
Total |  |  | - |  |  |  | 1 |  |  | $ | - |  |  | $ | 7 |  |  | $ | - |  |  | $ | 7 |
|  | For the Three Months Ended March 31, 2017 |
|  | 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 |
Real estate loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial |  |  | - |  |  |  | 2 |  |  | $ | - |  |  | $ | 703 |  |  | $ | - |  |  | $ | 703 |
Total |  |  | - |  |  |  | 2 |  |  | $ | - |  |  | $ | 703 |  |  | $ | - |  |  | $ | 703 |
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, 2018 and December 31, 2017, respectively (in thousands):
|  | March 31, 2018 |  |  | December 31, 2017 |
|  | Individually evaluated for impairment |  |  | Collectively evaluated for impairment |  |  | Total |  |  | Individually evaluated for impairment |  |  | Collectively evaluated for impairment |  |  | Total |
Real estate loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Residential |  | $ | 38 |  |  | $ | 1,039 |  |  | $ | 1,077 |  |  | $ | 56 |  |  | $ | 993 |  |  | $ | 1,049 |
Commercial |  |  | 170 |  |  |  | 3,836 |  |  |  | 4,006 |  |  |  | 94 |  |  |  | 3,773 |  |  |  | 3,867 |
Agricultural |  |  | 5 |  |  |  | 3,335 |  |  |  | 3,340 |  |  |  | 3 |  |  |  | 3,140 |  |  |  | 3,143 |
Construction |  |  | - |  |  |  | 39 |  |  |  | 39 |  |  |  | - |  |  |  | 23 |  |  |  | 23 |
Consumer |  |  | - |  |  |  | 123 |  |  |  | 123 |  |  |  | - |  |  |  | 124 |  |  |  | 124 |
Other commercial loans |  |  | 184 |  |  |  | 1,089 |  |  |  | 1,273 |  |  |  | 231 |  |  |  | 1,041 |  |  |  | 1,272 |
Other agricultural loans |  |  | 11 |  |  |  | 521 |  |  |  | 532 |  |  |  | 26 |  |  |  | 466 |  |  |  | 492 |
State and political |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
subdivision loans |  |  | - |  |  |  | 789 |  |  |  | 789 |  |  |  | - |  |  |  | 816 |  |  |  | 816 |
Unallocated |  |  | - |  |  |  | 408 |  |  |  | 408 |  |  |  | - |  |  |  | 404 |  |  |  | 404 |
Total |  | $ | 408 |  |  | $ | 11,179 |  |  | $ | 11,587 |  |  | $ | 410 |  |  | $ | 10,780 |  |  | $ | 11,190 |
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, 2018 and 2017, respectively (in thousands):
|  | For the three months ended March 31, 2018 |
|  | Balance at December 31, 2017 |  |  | Charge-offs |  |  | Recoveries |  |  | Provision |  |  | Balance at March 31, 2018 |
Real estate loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Residential |  | $ | 1,049 |  |  | $ | (15 | ) |  | $ | - |  |  | $ | 43 |  |  | $ | 1,077 |
Commercial |  |  | 3,867 |  |  |  | - |  |  |  | - |  |  |  | 139 |  |  |  | 4,006 |
Agricultural |  |  | 3,143 |  |  |  | - |  |  |  | - |  |  |  | 197 |  |  |  | 3,340 |
Construction |  |  | 23 |  |  |  | - |  |  |  | - |  |  |  | 16 |  |  |  | 39 |
Consumer |  |  | 124 |  |  |  | (13 | ) |  |  | 10 |  |  |  | 2 |  |  |  | 123 |
Other commercial loans |  |  | 1,272 |  |  |  | (45 | ) |  |  | 3 |  |  |  | 43 |  |  |  | 1,273 |
Other agricultural loans |  |  | 492 |  |  |  | (43 | ) |  |  | - |  |  |  | 83 |  |  |  | 532 |
State and political subdivision loans |  |  | 816 |  |  |  | - |  |  |  | - |  |  |  | (27 | ) |  |  | 789 |
Unallocated |  |  | 404 |  |  |  | - |  |  |  | - |  |  |  | 4 |  |  |  | 408 |
Total |  | $ | 11,190 |  |  | $ | (116 | ) |  | $ | 13 |  |  | $ | 500 |  |  | $ | 11,587 |
|  | For the three months ended March 31, 2017 |
|  | Balance at December 31, 2016 |  |  | Charge-offs |  |  | Recoveries |  |  | Provision |  |  | Balance at March 31, 2017 |
Real estate loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Residential |  | $ | 1,064 |  |  | $ | (45 | ) |  | $ | - |  |  | $ | 23 |  |  | $ | 1,042 |
Commercial |  |  | 3,589 |  |  |  | (41 | ) |  |  | 4 |  |  |  | 113 |  |  |  | 3,665 |
Agricultural |  |  | 1,494 |  |  |  |  |  |  |  |  |  |  |  | 458 |  |  |  | 1,952 |
Construction |  |  | 47 |  |  |  | - |  |  |  | - |  |  |  | (1 | ) |  |  | 46 |
Consumer |  |  | 122 |  |  |  | (28 | ) |  |  | 10 |  |  |  | 19 |  |  |  | 123 |
Other commercial loans |  |  | 1,327 |  |  |  | - |  |  |  | 9 |  |  |  | (121 | ) |  |  | 1,215 |
Other agricultural loans |  |  | 312 |  |  |  | (5 | ) |  |  |  |  |  |  | (1 | ) |  |  | 306 |
State and political subdivision loans |  |  | 833 |  |  |  | - |  |  |  | - |  |  |  | (9 | ) |  |  | 824 |
Unallocated |  |  | 98 |  |  |  | - |  |  |  | - |  |  |  | 134 |  |  |  | 232 |
Total |  | $ | 8,886 |  |  | $ | (119 | ) |  | $ | 23 |  |  | $ | 615 |  |  | $ | 9,405 |

X
- Definition Tabular disclosure of accretable yield for purchased credit impaired loans. + References No definition available. + Details
Name: | czfs_AccretableYieldForPurchasedCreditImpairedLoansTableTextBlock
Namespace Prefix: | czfs_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of loans acquired with specific evidence of deterioration in credit quality. + References No definition available. + Details
Name: | czfs_LoansAcquiredWithSpecificEvidenceOfDeteriorationInCreditQualityTableTextBlock
Namespace Prefix: | czfs_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of allowance for credit losses individually evaluated for impairment and collectively evaluated for impairment. + References No definition available. + Details
Name: | czfs_ScheduleOfAllowanceForLoanLossesTableTextBlock
Namespace Prefix: | czfs_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of loan portfolio evaluated with individually and collectively impairment and the allowance for loan losses. + References No definition available. + Details
Name: | czfs_ScheduleOfLoanPortfolioAndAllowanceForLoanLossesTableTextBlock
Namespace Prefix: | czfs_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of financing receivables (examples of financing receivables include loans, trade accounts receivable and notes receivable) and activity in the allowance for credit losses account. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 11B -URI http://asc.fasb.org/extlink&oid=84173941&loc=SL6953423-111524 + Details
Name: | us-gaap_AllowanceForCreditLossesOnFinancingReceivablesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of financing receivables by credit quality indicator. The credit quality indicator is a statistic about the credit quality of financing receivables. Examples include, but not limited to, consumer credit risk scores, credit-rating-agency ratings, an entity's internal credit risk grades, loan-to-value ratios, collateral, collection experience and other internal metrics. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 55 -Paragraph 19 -URI http://asc.fasb.org/extlink&oid=82894031&loc=SL6953803-111525 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 29 -URI http://asc.fasb.org/extlink&oid=84173941&loc=SL6953659-111524 + Details
Name: | us-gaap_FinancingReceivableCreditQualityIndicatorsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of impaired financing receivables. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 15 -URI http://asc.fasb.org/extlink&oid=84173941&loc=d3e5212-111524 + Details
Name: | us-gaap_ImpairedFinancingReceivablesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of financing receivables that are past due but not impaired, financing receivables that are 90 days past due and still accruing, and financing receivables on nonaccrual status. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 7 -URI http://asc.fasb.org/extlink&oid=84173941&loc=d3e5111-111524 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 7A -URI http://asc.fasb.org/extlink&oid=84173941&loc=SL6953401-111524 + Details
Name: | us-gaap_PastDueFinancingReceivablesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_ReceivablesAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of nonaccrual and past due financing receivables (such as loans and trade receivables), including: (a) the recorded investment in loans and trade receivables, if applicable, on nonaccrual status as of each balance sheet date (b) the recorded investment in loans and trade receivables, if applicable, past due 90 days or more and still accruing. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 7 -URI http://asc.fasb.org/extlink&oid=84173941&loc=d3e5111-111524 + Details
Name: | us-gaap_ScheduleOfFinancingReceivablesNonAccrualStatusTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of financing receivables and troubled debt restructurings. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 33 -URI http://asc.fasb.org/extlink&oid=84173941&loc=SL6953676-111524 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 34 -URI http://asc.fasb.org/extlink&oid=84173941&loc=SL6953682-111524 + Details
Name: | us-gaap_TroubledDebtRestructuringsOnFinancingReceivablesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration