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Loans (Tables) | 9 Months Ended
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Sep. 30, 2019
Loans [Abstract] |
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 September 30, 2019 and December 31, 2018 (in thousands):
September 30, 2019 |  | Total Loans |  |  | Individually evaluated for impairment |  |  | Loans acquired with deteriorated credit quality |  |  | Collectively evaluated for impairment |
Real estate loans: |  |  |  |  |  |  |  |  |  |  |  |
Residential |  | $ | 215,717 |  |  | $ | 1,195 |  |  | $ | 24 |  |  | $ | 214,498 |
Commercial |  |  | 349,269 |  |  |  | 11,921 |  |  |  | 1,213 |  |  |  | 336,135 |
Agricultural |  |  | 305,948 |  |  |  | 4,781 |  |  |  | - |  |  |  | 301,167 |
Construction |  |  | 11,448 |  |  |  | - |  |  |  | - |  |  |  | 11,448 |
Consumer |  |  | 9,709 |  |  |  | 6 |  |  |  | - |  |  |  | 9,703 |
Other commercial loans |  |  | 76,785 |  |  |  | 2,042 |  |  |  | 91 |  |  |  | 74,652 |
Other agricultural loans |  |  | 50,334 |  |  |  | 1,407 |  |  |  | - |  |  |  | 48,927 |
State and political subdivision loans |  |  | 95,824 |  |  |  | - |  |  |  | - |  |  |  | 95,824 |
Total |  |  | 1,115,034 |  |  |  | 21,352 |  |  |  | 1,328 |  |  |  | 1,092,354 |
Allowance for loan losses |  |  | 13,679 |  |  |  | 810 |  |  |  | - |  |  |  | 12,869 |
Net loans |  | $ | 1,101,355 |  |  | $ | 20,542 |  |  | $ | 1,328 |  |  | $ | 1,079,485 |
December 31, 2018 |  | Total Loans |  |  | Individually evaluated for impairment |  |  | Loans acquired with deteriorated credit quality |  |  | Collectively evaluated for impairment |
Real estate loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Residential |  | $ | 215,305 |  |  | $ | 890 |  |  | $ | 28 |  |  | $ | 214,387 |
Commercial |  |  | 319,265 |  |  |  | 13,327 |  |  |  | 1,321 |  |  |  | 304,617 |
Agricultural |  |  | 284,520 |  |  |  | 5,592 |  |  |  | - |  |  |  | 278,928 |
Construction |  |  | 33,913 |  |  |  | - |  |  |  | - |  |  |  | 33,913 |
Consumer |  |  | 9,858 |  |  |  | - |  |  |  | - |  |  |  | 9,858 |
Other commercial loans |  |  | 74,118 |  |  |  | 2,206 |  |  |  | 510 |  |  |  | 71,402 |
Other agricultural loans |  |  | 42,186 |  |  |  | 1,435 |  |  |  | - |  |  |  | 40,751 |
State and political subdivision loans |  |  | 102,718 |  |  |  | - |  |  |  | - |  |  |  | 102,718 |
Total |  |  | 1,081,883 |  |  |  | 23,450 |  |  |  | 1,859 |  |  |  | 1,056,574 |
Allowance for loan losses |  |  | 12,884 |  |  |  | 676 |  |  |  | - |  |  |  | 12,208 |
Net loans |  | $ | 1,068,999 |  |  | $ | 22,774 |  |  | $ | 1,859 |  |  | $ | 1,044,366 |
Accretable Yield for Purchased Credit Impaired Loans | Changes in the accretable yield for PCI loans were as follows for the three and nine months ended September 30, 2019 and 2018, respectively (in thousands):
|  | Three months ended |  |  | Nine months ended |
|  | September 30, |  |  | September 30, |
|  | 2019 |  |  | 2018 |  |  | 2019 |  |  | 2018 |
Balance at beginning of period |  | $ | 100 |  |  | $ | 59 |  |  | $ | 104 |  |  | $ | 106 |
Accretion |  |  | (10 | ) |  |  | (24 | ) |  |  | (14 | ) |  |  | (71 | )
Reclassification of non-accretable discount |  |  | - |  |  |  | 93 |  |  |  | - |  |  |  | 93 |
Balance at end of period |  | $ | 90 |  |  | $ | 128 |  |  | $ | 90 |  |  | $ | 128 |
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):
|  | September 30, 2019 |  |  | December 31, 2018 |
Outstanding balance |  | $ | 4,076 |  |  | $ | 4,529 |
Carrying amount |  |  | 1,328 |  |  |  | 1,859 |
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 |
September 30, 2019 |  | Balance |  |  | Allowance |  |  | Allowance |  |  | Investment |  |  | Allowance |
Real estate loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Mortgages |  | $ | 1,220 |  |  | $ | 814 |  |  | $ | 227 |  |  | $ | 1,041 |  |  | $ | 10 |
Home Equity |  |  | 174 |  |  |  | 85 |  |  |  | 69 |  |  |  | 154 |  |  |  | 12 |
Commercial |  |  | 12,466 |  |  |  | 10,469 |  |  |  | 1,452 |  |  |  | 11,921 |  |  |  | 342 |
Agricultural |  |  | 4,811 |  |  |  | 1,617 |  |  |  | 3,164 |  |  |  | 4,781 |  |  |  | 145 |
Consumer |  |  | 6 |  |  |  | 6 |  |  |  | - |  |  |  | 6 |  |  |  | - |
Other commercial loans |  |  | 2,621 |  |  |  | 1,715 |  |  |  | 327 |  |  |  | 2,042 |  |  |  | 144 |
Other agricultural loans |  |  | 1,464 |  |  |  | 98 |  |  |  | 1,309 |  |  |  | 1,407 |  |  |  | 157 |
Total |  | $ | 22,762 |  |  | $ | 14,804 |  |  | $ | 6,548 |  |  | $ | 21,352 |  |  | $ | 810 |
|  |  |  |  | Recorded |  |  | Recorded |  |  |  |  |  |  |
|  | Unpaid |  |  | Investment |  |  | Investment |  |  | Total |  |  |  |
|  | Principal |  |  | With No |  |  | With |  |  | Recorded |  |  | Related |
December 31, 2018 |  | Balance |  |  | Allowance |  |  | Allowance |  |  | Investment |  |  | Allowance |
Real estate loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Mortgages |  | $ | 932 |  |  | $ | 515 |  |  | $ | 288 |  |  | $ | 803 |  |  | $ | 10 |
Home Equity |  |  | 106 |  |  |  | 12 |  |  |  | 75 |  |  |  | 87 |  |  |  | 14 |
Commercial |  |  | 16,326 |  |  |  | 11,933 |  |  |  | 1,394 |  |  |  | 13,327 |  |  |  | 216 |
Agricultural |  |  | 5,598 |  |  |  | 2,386 |  |  |  | 3,206 |  |  |  | 5,592 |  |  |  | 84 |
Consumer |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Other commercial loans |  |  | 2,711 |  |  |  | 1,836 |  |  |  | 370 |  |  |  | 2,206 |  |  |  | 193 |
Other agricultural loans |  |  | 1,487 |  |  |  | 120 |  |  |  | 1,315 |  |  |  | 1,435 |  |  |  | 159 |
Total |  | $ | 27,160 |  |  | $ | 16,802 |  |  | $ | 6,648 |  |  | $ | 23,450 |  |  | $ | 676 |
The following tables includes the average balance of impaired financing receivables by class and the income recognized on these receivables for the three and nine month periods ended September 30, 2019 and 2018(in thousands):
|  | For the Nine Months Ended |
|  | September 30, 2019 |  |  | September 30, 2018 |
|  |  |  |  |  |  |  | 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 |  | $ | 1,075 |  |  | $ | 12 |  |  | $ | - |  |  | $ | 988 |  |  | $ | 10 |  |  | $ | - |
Home Equity |  |  | 108 |  |  |  | 4 |  |  |  | - |  |  |  | 98 |  |  |  | 4 |  |  |  | - |
Commercial |  |  | 11,768 |  |  |  | 342 |  |  |  | 11 |  |  |  | 13,915 |  |  |  | 372 |  |  |  | 14 |
Agricultural |  |  | 5,068 |  |  |  | 61 |  |  |  | - |  |  |  | 4,472 |  |  |  | 124 |  |  |  | - |
Consumer |  |  | 2 |  |  |  | - |  |  |  | - |  |  |  | 2 |  |  |  | - |  |  |  | - |
Other commercial loans |  |  | 2,088 |  |  |  | 1 |  |  |  | - |  |  |  | 3,906 |  |  |  | 73 |  |  |  | - |
Other agricultural loans |  |  | 1,419 |  |  |  | 4 |  |  |  | - |  |  |  | 1,388 |  |  |  | 21 |  |  |  | - |
Total |  | $ | 21,528 |  |  | $ | 424 |  |  | $ | 11 |  |  | $ | 24,769 |  |  | $ | 604 |  |  | $ | 14 |
|  | For the Three Months Ended |
|  | September 30, 2019 |  |  | September 30, 2018 |
|  |  |  |  |  |  |  | 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 |  | $ | 1,048 |  |  | $ | 3 |  |  | $ | - |  |  | $ | 896 |  |  | $ | 3 |  |  | $ | - |
Home Equity |  |  | 143 |  |  |  | 2 |  |  |  | - |  |  |  | 92 |  |  |  | 2 |  |  |  | - |
Commercial |  |  | 11,906 |  |  |  | 112 |  |  |  | - |  |  |  | 14,116 |  |  |  | 130 |  |  |  | 6 |
Agricultural |  |  | 4,795 |  |  |  | 5 |  |  |  | - |  |  |  | 5,146 |  |  |  | 24 |  |  |  | - |
Consumer |  |  | 4 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Other commercial loans |  |  | 2,073 |  |  |  | - |  |  |  | - |  |  |  | 3,495 |  |  |  | 21 |  |  |  | - |
Other agricultural loans |  |  | 1,408 |  |  |  | - |  |  |  | - |  |  |  | 1,453 |  |  |  | 2 |  |  |  | - |
Total |  | $ | 21,377 |  |  | $ | 122 |  |  | $ | - |  |  | $ | 25,198 |  |  | $ | 182 |  |  | $ | 6 |
Financing Receivable Credit Exposures by Internally Assigned Grades | The following tables represent credit exposures by internally assigned grades as of September 30, 2019 and December 31, 2018 (in thousands):
September 30, 2019 |  | Pass |  |  | Special Mention |  |  | Substandard |  |  | Doubtful |  |  | Loss |  |  | Ending Balance |
Real estate loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial |  | $ | 331,075 |  |  | $ | 9,945 |  |  | $ | 8,210 |  |  | $ | 39 |  |  | $ | - |  |  | $ | 349,269 |
Agricultural |  |  | 283,074 |  |  |  | 14,987 |  |  |  | 7,887 |  |  |  | - |  |  |  | - |  |  |  | 305,948 |
Construction |  |  | 11,448 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 11,448 |
Other commercial loans |  |  | 73,502 |  |  |  | 964 |  |  |  | 2,253 |  |  |  | 66 |  |  |  | - |  |  |  | 76,785 |
Other agricultural loans |  |  | 47,026 |  |  |  | 1,710 |  |  |  | 1,598 |  |  |  | - |  |  |  | - |  |  |  | 50,334 |
State and political subdivision loans |  |  | 95,349 |  |  |  | - |  |  |  | 475 |  |  |  | - |  |  |  | - |  |  |  | 95,824 |
Total |  | $ | 841,474 |  |  | $ | 27,606 |  |  | $ | 20,423 |  |  | $ | 105 |  |  | $ | - |  |  | $ | 889,608 |
December 31, 2018 |  | Pass |  |  | Special Mention |  |  | Substandard |  |  | Doubtful |  |  | Loss |  |  | Ending Balance |
Real estate loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial |  | $ | 297,690 |  |  | $ | 10,792 |  |  | $ | 10,743 |  |  | $ | 40 |  |  | $ | - |  |  | $ | 319,265 |
Agricultural |  |  | 264,732 |  |  |  | 10,017 |  |  |  | 9,771 |  |  |  | - |  |  |  | - |  |  |  | 284,520 |
Construction |  |  | 33,913 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 33,913 |
Other commercial loans |  |  | 70,425 |  |  |  | 777 |  |  |  | 2,800 |  |  |  | 116 |  |  |  | - |  |  |  | 74,118 |
Other agricultural loans |  |  | 38,628 |  |  |  | 1,724 |  |  |  | 1,834 |  |  |  | - |  |  |  | - |  |  |  | 42,186 |
State and political subdivision loans |  |  | 92,666 |  |  |  | 9,481 |  |  |  | 571 |  |  |  | - |  |  |  | - |  |  |  | 102,718 |
Total |  | $ | 798,054 |  |  | $ | 32,791 |  |  | $ | 25,719 |  |  | $ | 156 |  |  | $ | - |  |  | $ | 856,720 |
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 September 30, 2019 and December 31, 2018 (in thousands):
September 30, 2019 |  | Performing |  |  | Non-performing |  |  | PCI |  |  | Total |
Real estate loans: |  |  |  |  |  |  |  |  |  |  |  |
Mortgages |  | $ | 154,924 |  |  | $ | 935 |  |  | $ | 24 |  |  | $ | 155,883 |
Home Equity |  |  | 59,742 |  |  |  | 92 |  |  |  | - |  |  |  | 59,834 |
Consumer |  |  | 9,687 |  |  |  | 22 |  |  |  | - |  |  |  | 9,709 |
Total |  | $ | 224,353 |  |  | $ | 1,049 |  |  | $ | 24 |  |  | $ | 225,426 |
December 31, 2018 |  | Performing |  |  | Non-performing |  |  | PCI |  |  | Total |
Real estate loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Mortgages |  | $ | 155,360 |  |  | $ | 1,099 |  |  | $ | 28 |  |  | $ | 156,487 |
Home Equity |  |  | 58,736 |  |  |  | 82 |  |  |  | - |  |  | $ | 58,818 |
Consumer |  |  | 9,832 |  |  |  | 26 |  |  |  | - |  |  | $ | 9,858 |
Total |  | $ | 223,928 |  |  | $ | 1,207 |  |  | $ | 28 |  |  | $ | 225,163 |
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 September 30, 2019 and December 31, 2018
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | Total |  |  | 90 Days or |
|  | 30-59 Days |  |  | 60-89 Days |  |  | 90 Days |  |  | Total Past |  |  |  |  |  |  |  |  | Financing |  |  | Greater and |
September 30, 2019 |  | Past Due |  |  | Past Due |  |  | Or Greater |  |  | Due |  |  | Current |  |  | PCI |  |  | Receivables |  |  | Accruing |
Real estate loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Mortgages |  | $ | 155 |  |  | $ | 205 |  |  | $ | 334 |  |  | $ | 694 |  |  | $ | 155,165 |  |  | $ | 24 |  |  | $ | 155,883 |  |  | $ | 19 |
Home Equity |  |  | 224 |  |  |  | 86 |  |  |  | 88 |  |  |  | 398 |  |  |  | 59,436 |  |  |  | - |  |  |  | 59,834 |  |  |  | - |
Commercial |  |  | 957 |  |  |  | 263 |  |  |  | 3,394 |  |  |  | 4,614 |  |  |  | 343,442 |  |  |  | 1,213 |  |  |  | 349,269 |  |  |  | 21 |
Agricultural |  |  | 1,113 |  |  |  | - |  |  |  | 3,164 |  |  |  | 4,277 |  |  |  | 301,671 |  |  |  | - |  |  |  | 305,948 |  |  |  | - |
Construction |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 11,448 |  |  |  | - |  |  |  | 11,448 |  |  |  | - |
Consumer |  |  | 64 |  |  |  | 14 |  |  |  | 22 |  |  |  | 100 |  |  |  | 9,609 |  |  |  | - |  |  |  | 9,709 |  |  |  | 22 |
Other commercial loans |  |  | 15 |  |  |  | 4 |  |  |  | 1,941 |  |  |  | 1,960 |  |  |  | 74,734 |  |  |  | 91 |  |  |  | 76,785 |  |  |  | 41 |
Other agricultural loans |  |  | 60 |  |  |  | - |  |  |  | 1,196 |  |  |  | 1,256 |  |  |  | 49,078 |  |  |  | - |  |  |  | 50,334 |  |  |  | - |
State and political |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
subdivision loans |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 95,824 |  |  |  | - |  |  |  | 95,824 |  |  |  | - |
Total |  | $ | 2,588 |  |  | $ | 572 |  |  | $ | 10,139 |  |  | $ | 13,299 |  |  | $ | 1,100,407 |  |  | $ | 1,328 |  |  | $ | 1,115,034 |  |  | $ | 103 |
Loans considered non-accrual |  | $ | 258 |  |  | $ | 230 |  |  | $ | 10,036 |  |  | $ | 10,524 |  |  | $ | 2,699 |  |  | $ | - |  |  | $ | 13,223 |  |  |  |  |
Loans still accruing |  |  | 2,330 |  |  |  | 342 |  |  |  | 103 |  |  |  | 2,775 |  |  |  | 1,097,708 |  |  |  | 1,328 |  |  |  | 1,101,811 |  |  |  |  |
Total |  | $ | 2,588 |  |  | $ | 572 |  |  | $ | 10,139 |  |  | $ | 13,299 |  |  | $ | 1,100,407 |  |  | $ | 1,328 |  |  | $ | 1,115,034 |  |  |  |  |
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | Total |  |  | 90 Days or |
|  | 30-59 Days |  |  | 60-89 Days |  |  | 90 Days |  |  | Total Past |  |  |  |  |  |  |  |  | Financing |  |  | Greater and |
December 31, 2018 |  | Past Due |  |  | Past Due |  |  | Or Greater |  |  | Due |  |  | Current |  |  | PCI |  |  | Receivables |  |  | Accruing |
Real estate loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Mortgages |  | $ | 483 |  |  | $ | 789 |  |  | $ | 686 |  |  | $ | 1,958 |  |  | $ | 154,501 |  |  | $ | 28 |  |  | $ | 156,487 |  |  | $ | 20 |
Home Equity |  |  | 257 |  |  |  | 108 |  |  |  | 63 |  |  |  | 428 |  |  |  | 58,390 |  |  |  | - |  |  |  | 58,818 |  |  |  | - |
Commercial |  |  | 999 |  |  |  | 631 |  |  |  | 4,706 |  |  |  | 6,336 |  |  |  | 311,608 |  |  |  | 1,321 |  |  |  | 319,265 |  |  |  | 36 |
Agricultural |  |  | 121 |  |  |  | - |  |  |  | 3,184 |  |  |  | 3,305 |  |  |  | 281,215 |  |  |  | - |  |  |  | 284,520 |  |  |  | - |
Construction |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 33,913 |  |  |  | - |  |  |  | 33,913 |  |  |  | - |
Consumer |  |  | 37 |  |  |  | 14 |  |  |  | 12 |  |  |  | 63 |  |  |  | 9,795 |  |  |  | - |  |  |  | 9,858 |  |  |  | 12 |
Other commercial loans |  |  | 141 |  |  |  | 53 |  |  |  | 2,061 |  |  |  | 2,255 |  |  |  | 71,353 |  |  |  | 510 |  |  |  | 74,118 |  |  |  | - |
Other agricultural loans |  |  | - |  |  |  | - |  |  |  | 1,201 |  |  |  | 1,201 |  |  |  | 40,985 |  |  |  | - |  |  |  | 42,186 |  |  |  | - |
State and political |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
subdivision loans |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 102,718 |  |  |  | - |  |  |  | 102,718 |  |  |  | - |
Total |  | $ | 2,038 |  |  | $ | 1,595 |  |  | $ | 11,913 |  |  | $ | 15,546 |  |  | $ | 1,064,478 |  |  | $ | 1,859 |  |  | $ | 1,081,883 |  |  | $ | 68 |
Loans considered non-accrual |  | $ | 72 |  |  | $ | 253 |  |  | $ | 11,845 |  |  | $ | 12,170 |  |  | $ | 1,554 |  |  | $ | - |  |  | $ | 13,724 |  |  |  |  |
Loans still accruing |  |  | 1,966 |  |  |  | 1,342 |  |  |  | 68 |  |  |  | 3,376 |  |  |  | 1,062,924 |  |  |  | 1,859 |  |  |  | 1,068,159 |  |  |  |  |
Total |  | $ | 2,038 |  |  | $ | 1,595 |  |  | $ | 11,913 |  |  | $ | 15,546 |  |  | $ | 1,064,478 |  |  | $ | 1,859 |  |  | $ | 1,081,883 |  |  |  |  |
Financing Receivables on Nonaccrual Status | The following table reflects the financing receivables, excluding PCI loans, on non-accrual status as of September 30, 2019 and December 31, 2018, respectively. The balances are presented by class of financing receivable (in thousands):
|  | September 30, 2019 |  |  | December 31, 2018 |
Real estate loans: |  |  |  |  |  |
Mortgages |  | $ | 916 |  |  | $ | 1,079 |
Home Equity |  |  | 92 |  |  |  | 82 |
Commercial |  |  | 5,413 |  |  |  | 5,957 |
Agricultural |  |  | 3,549 |  |  |  | 3,206 |
Consumer |  |  | - |  |  |  | 14 |
Other commercial loans |  |  | 2,009 |  |  |  | 2,185 |
Other agricultural loans |  |  | 1,244 |  |  |  | 1,201 |
|  | $ | 13,223 |  |  | $ | 13,724 |
Troubled Debt Restructurings on Financing Receivables | Loan modifications that are considered TDRs completed during the three and nine months ended September 30, 2019 and 2018 were as follows (dollars in thousands):
|  | For the Three Months Ended September 30, 2019 |
|  | 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 |  |  | - |  |  |  | 1 |  |  | $ | - |  |  | $ | 118 |  |  | $ | - |  |  | $ | 118 |
Consumer |  |  | - |  |  |  | 1 |  |  |  | - |  |  |  | 3 |  |  |  | - |  |  |  | 3 |
Total |  |  | - |  |  |  | 2 |  |  | $ | - |  |  | $ | 121 |  |  | $ | - |  |  | $ | 121 |
|  | For the Nine Months Ended September 30, 2019 |
|  | 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 |  |  | $ | - |  |  | $ | 4 |  |  | $ | - |  |  | $ | 4 |
Home Equity |  |  | - |  |  |  | 1 |  |  |  | - |  |  |  | 40 |  |  |  | - |  |  |  | 40 |
Commercial |  |  | - |  |  |  | 5 |  |  |  | - |  |  |  | 918 |  |  |  | - |  |  |  | 918 |
Consumer |  |  | - |  |  |  | 1 |  |  |  | - |  |  |  | 3 |  |  |  | - |  |  |  | 3 |
Total |  |  | - |  |  |  | 8 |  |  | $ | - |  |  | $ | 965 |  |  | $ | - |  |  | $ | 965 |
|  | For the Three Months Ended September 30, 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: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial |  |  | - |  |  |  | 1 |  |  | $ | - |  |  | $ | 106 |  |  | $ | - |  |  | $ | 106 |
Agricultural |  |  | - |  |  |  | 2 |  |  |  | - |  |  |  | 1,302 |  |  |  | - |  |  |  | 1,302 |
Total |  |  | - |  |  |  | 3 |  |  | $ | - |  |  | $ | 1,408 |  |  | $ | - |  |  | $ | 1,408 |
|  | For the Nine Months Ended September 30, 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 |
Home Equity |  |  | - |  |  |  | 1 |  |  |  | - |  |  |  | 1 |  |  |  | - |  |  |  | 1 |
Commercial |  |  | - |  |  |  | 2 |  |  |  | - |  |  |  | 683 |  |  |  | - |  |  |  | 683 |
Agricultural |  |  | - |  |  |  | 3 |  |  |  | - |  |  |  | 2,825 |  |  |  | - |  |  |  | 2,825 |
Other agricultural loans |  |  | - |  |  |  | 4 |  |  |  | - |  |  |  | 176 |  |  |  | - |  |  |  | 176 |
Total |  |  | - |  |  |  | 11 |  |  | $ | - |  |  | $ | 3,692 |  |  | $ | - |  |  | $ | 3,692 |
Subsequent Default Recorded Investment | 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 began January 1, 2019 and 2018 (9 month periods) and July 1, 2019 and 2018 (3 month periods), respectively, and that subsequently defaulted during these reporting periods (dollars in thousands):
|  | For the Three Months Ended |  |  | For the Nine Months Ended |
|  | September 30, 2019 |  |  | September 30, 2018 |  |  | September 30, 2019 |  |  | September 30, 2018 |
|  | Number of contracts |  |  | Recorded investment |  |  | Number of contracts |  |  | Recorded investment |  |  | Number of contracts |  |  | Recorded investment |  |  | Number of contracts |  |  | Recorded investment |
Real estate loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial |  |  | - |  |  | $ | - |  |  |  | - |  |  | $ | - |  |  | $ | 1 |  |  | $ | 542 |  |  |  | - |  |  | $ | - |
Agricultural |  |  | - |  |  |  | - |  |  |  | 2 |  |  |  | 1,302 |  |  |  | 1 |  |  |  | 1,439 |  |  |  | 2 |  |  |  | 1,302 |
Other agricultural loans |  |  | - |  |  |  | - |  |  |  | 1 |  |  |  | 124 |  |  |  | 4 |  |  |  | 261 |  |  |  | 1 |  |  |  | 124 |
Total recidivism |  |  | - |  |  | $ | - |  |  |  | 3 |  |  | $ | 1,426 |  |  |  | 6 |  |  | $ | 2,242 |  |  |  | 3 |  |  | $ | 1,426 |
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 September 30, 2019 and December 31, 2018, respectively (in thousands):
|  | September 30, 2019 |  |  | December 31, 2018 |
|  | Individually evaluated for impairment |  |  | Collectively evaluated for impairment |  |  | Total |  |  | Individually evaluated for impairment |  |  | Collectively evaluated for impairment |  |  | Total |
Real estate loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Residential |  | $ | 22 |  |  | $ | 1,069 |  |  | $ | 1,091 |  |  | $ | 24 |  |  | $ | 1,081 |  |  | $ | 1,105 |
Commercial |  |  | 342 |  |  |  | 4,299 |  |  |  | 4,641 |  |  |  | 216 |  |  |  | 3,899 |  |  |  | 4,115 |
Agricultural |  |  | 145 |  |  |  | 4,567 |  |  |  | 4,712 |  |  |  | 84 |  |  |  | 4,180 |  |  |  | 4,264 |
Construction |  |  | - |  |  |  | 19 |  |  |  | 19 |  |  |  | - |  |  |  | 58 |  |  |  | 58 |
Consumer |  |  | - |  |  |  | 119 |  |  |  | 119 |  |  |  | - |  |  |  | 120 |  |  |  | 120 |
Other commercial loans |  |  | 144 |  |  |  | 1,205 |  |  |  | 1,349 |  |  |  | 193 |  |  |  | 1,161 |  |  |  | 1,354 |
Other agricultural loans |  |  | 157 |  |  |  | 712 |  |  |  | 869 |  |  |  | 159 |  |  |  | 593 |  |  |  | 752 |
State and political |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
subdivision loans |  |  | - |  |  |  | 536 |  |  |  | 536 |  |  |  | - |  |  |  | 762 |  |  |  | 762 |
Unallocated |  |  | - |  |  |  | 343 |  |  |  | 343 |  |  |  | - |  |  |  | 354 |  |  |  | 354 |
Total |  | $ | 810 |  |  | $ | 12,869 |  |  | $ | 13,679 |  |  | $ | 676 |  |  | $ | 12,208 |  |  | $ | 12,884 |
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 and nine months ended September 30, 2019 and 2018, respectively (in thousands):
|  | For the three months ended September 30, 2019 |
|  | Balance at June 30, 2019 |  |  | Charge-offs |  |  | Recoveries |  |  | Provision (Credit) |  |  | Balance at September 30, 2019 |
Real estate loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Residential |  | $ | 1,066 |  |  | $ | (24 | ) |  | $ | - |  |  | $ | 49 |  |  | $ | 1,091 |
Commercial |  |  | 4,400 |  |  |  | - |  |  |  | - |  |  |  | 241 |  |  |  | 4,641 |
Agricultural |  |  | 4,532 |  |  |  | - |  |  |  | - |  |  |  | 180 |  |  |  | 4,712 |
Construction |  |  | 36 |  |  |  | - |  |  |  | - |  |  |  | (17 | ) |  |  | 19 |
Consumer |  |  | 118 |  |  |  | (10 | ) |  |  | 6 |  |  |  | 5 |  |  |  | 119 |
Other commercial loans |  |  | 1,328 |  |  |  | - |  |  |  | 3 |  |  |  | 18 |  |  |  | 1,349 |
Other agricultural loans |  |  | 741 |  |  |  | - |  |  |  | - |  |  |  | 128 |  |  |  | 869 |
State and political |  |  |  |  |  |  | - |  |  |  | - |  |  |  |  |  |  |  |  |
subdivision loans |  |  | 539 |  |  |  | - |  |  |  | - |  |  |  | (3 | ) |  |  | 536 |
Unallocated |  |  | 544 |  |  |  | - |  |  |  | - |  |  |  | (201 | ) |  |  | 343 |
Total |  | $ | 13,304 |  |  | $ | (34 | ) |  | $ | 9 |  |  | $ | 400 |  |  | $ | 13,679 |
|  | For the nine months ended September 30, 2019 |
|  | Balance at December 31, 2018 |  |  | Charge-offs |  |  | Recoveries |  |  | Provision (Credit) |  |  | Balance at September 30, 2019 |
Real estate loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Residential |  | $ | 1,105 |  |  | $ | (24 | ) |  | $ | - |  |  | $ | 10 |  |  | $ | 1,091 |
Commercial |  |  | 4,115 |  |  |  | (293 | ) |  |  | - |  |  |  | 819 |  |  |  | 4,641 |
Agricultural |  |  | 4,264 |  |  |  | - |  |  |  | - |  |  |  | 448 |  |  |  | 4,712 |
Construction |  |  | 58 |  |  |  | - |  |  |  | - |  |  |  | (39 | ) |  |  | 19 |
Consumer |  |  | 120 |  |  |  | (32 | ) |  |  | 24 |  |  |  | 7 |  |  |  | 119 |
Other commercial loans |  |  | 1,354 |  |  |  | (38 | ) |  |  | 8 |  |  |  | 25 |  |  |  | 1,349 |
Other agricultural loans |  |  | 752 |  |  |  | - |  |  |  | - |  |  |  | 117 |  |  |  | 869 |
State and political |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
subdivision loans |  |  | 762 |  |  |  | - |  |  |  | - |  |  |  | (226 | ) |  |  | 536 |
Unallocated |  |  | 354 |  |  |  | - |  |  |  | - |  |  |  | (11 | ) |  |  | 343 |
Total |  | $ | 12,884 |  |  | $ | (387 | ) |  | $ | 32 |  |  | $ | 1,150 |  |  | $ | 13,679 |
|  | For the three months ended September 30, 2018 |
|  | Balance at June 30, 2018 |  |  | Charge-offs |  |  | Recoveries |  |  | Provision (Credit) |  |  | Balance at September 30, 2018 |
Real estate loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Residential |  | $ | 1,045 |  |  | $ | (10 | ) |  | $ | 1 |  |  | $ | 16 |  |  | $ | 1,052 |
Commercial |  |  | 3,794 |  |  |  | (25 | ) |  |  | - |  |  |  | 156 |  |  |  | 3,925 |
Agricultural |  |  | 3,673 |  |  |  |  |  |  |  |  |  |  |  | 256 |  |  |  | 3,929 |
Construction |  |  | 44 |  |  |  | - |  |  |  | - |  |  |  | 5 |  |  |  | 49 |
Consumer |  |  | 115 |  |  |  | (13 | ) |  |  | 9 |  |  |  | 12 |  |  |  | 123 |
Other commercial loans |  |  | 1,266 |  |  |  | - |  |  |  | 5 |  |  |  | (52 | ) |  |  | 1,219 |
Other agricultural loans |  |  | 589 |  |  |  | - |  |  |  | - |  |  |  | 110 |  |  |  | 699 |
State and political |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
subdivision loans |  |  | 767 |  |  |  | - |  |  |  | - |  |  |  | (16 | ) |  |  | 751 |
Unallocated |  |  | 648 |  |  |  | - |  |  |  | - |  |  |  | (12 | ) |  |  | 636 |
Total |  | $ | 11,941 |  |  | $ | (48 | ) |  | $ | 15 |  |  | $ | 475 |  |  | $ | 12,383 |
|  | For the nine months ended September 30, 2018 |
|  | Balance at December 31, 2017 |  |  | Charge-offs |  |  | Recoveries |  |  | Provision (Credit) |  |  | Balance at September 30, 2018 |
Real estate loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Residential |  | $ | 1,049 |  |  | $ | (27 | ) |  | $ | 70 |  |  | $ | (40 | ) |  | $ | 1,052 |
Commercial |  |  | 3,867 |  |  |  | (25 | ) |  |  | 3 |  |  |  | 80 |  |  |  | 3,925 |
Agricultural |  |  | 3,143 |  |  |  | - |  |  |  |  |  |  |  | 786 |  |  |  | 3,929 |
Construction |  |  | 23 |  |  |  | - |  |  |  | - |  |  |  | 26 |  |  |  | 49 |
Consumer |  |  | 124 |  |  |  | (32 | ) |  |  | 26 |  |  |  | 5 |  |  |  | 123 |
Other commercial loans |  |  | 1,272 |  |  |  | (91 | ) |  |  | 19 |  |  |  | 19 |  |  |  | 1,219 |
Other agricultural loans |  |  | 492 |  |  |  | (50 | ) |  |  | - |  |  |  | 257 |  |  |  | 699 |
State and political |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
subdivision loans |  |  | 816 |  |  |  | - |  |  |  | - |  |  |  | (65 | ) |  |  | 751 |
Unallocated |  |  | 404 |  |  |  | - |  |  |  | - |  |  |  | 232 |  |  |  | 636 |
Total |  | $ | 11,190 |  |  | $ | (225 | ) |  | $ | 118 |  |  | $ | 1,300 |  |  | $ | 12,383 |

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