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Loans and ALLL (Tables)

3 Months Ended

Mar. 31, 2018

Receivables [Abstract]

Summary of changes in the ALLL and the recorded investment in loans by segments

	Allowance for Loan Losses
	Three Months Ended March 31, 2017
	Commercial				Agricultural				Residential Real Estate				Consumer				Unallocated				Total
January 1, 2017	$	1,814			$	884			$	2,664			$	624			$	1,414			$	7,400
Charge-offs	(27		)		—				(43		)		(74		)		—				(144		)
Recoveries	133				—				36				48				—				217
Provision for loan losses	(149		)		(357		)		441				73				19				27
March 31, 2017	$	1,771			$	527			$	3,098			$	671			$	1,433			$	7,500

	Allowance for Loan Losses
	Three Months Ended March 31, 2018
	Commercial				Agricultural				Residential Real Estate				Consumer				Unallocated				Total
January 1, 2018	$	1,706			$	611			$	2,563			$	900			$	1,920			$	7,700
Charge-offs	(5		)		—				(10		)		(88		)		—				(103		)
Recoveries	103				—				56				60				—				219
Provision for loan losses	36				613				(127		)		(77		)		(61		)		384
March 31, 2018	$	1,840			$	1,224			$	2,482			$	795			$	1,859			$	8,200

Allowance for Loan Losses and Recorded Investment in Loans

	Allowance for Loan Losses and Recorded Investment in Loans
	March 31, 2018
	Commercial				Agricultural				Residential Real Estate				Consumer				Unallocated				Total
ALLL
Individually evaluated for impairment	$	842			$	141			$	1,520			$	—			$	—			$	2,503
Collectively evaluated for impairment	998				1,083				962				795				1,859				5,697
Total	$	1,840			$	1,224			$	2,482			$	795			$	1,859			$	8,200
Loans
Individually evaluated for impairment	$	11,675			$	11,468			$	7,940			$	12							$	31,095
Collectively evaluated for impairment	631,961				110,862				262,210				56,874								1,061,907
Total	$	643,636			$	122,330			$	270,150			$	56,886							$	1,093,002

	Allowance for Loan Losses and Recorded Investment in Loans
	December 31, 2017
	Commercial				Agricultural				Residential Real Estate				Consumer				Unallocated				Total
ALLL
Individually evaluated for impairment	$	650			$	—			$	1,480			$	—			$	—			$	2,130
Collectively evaluated for impairment	1,056				611				1,083				900				1,920				5,570
Total	$	1,706			$	611			$	2,563			$	900			$	1,920			$	7,700
Loans
Individually evaluated for impairment	$	8,099			$	10,598			$	7,939			$	17							$	26,653
Collectively evaluated for impairment	626,660				117,671				264,429				56,106								1,064,866
Total	$	634,759			$	128,269			$	272,368			$	56,123							$	1,091,519

Credit quality indicators for commercial and agricultural credit exposures

The following table displays the credit quality indicators for commercial and agricultural credit exposures based on internally assigned credit risk ratings as of:

	March 31, 2018
	Commercial																Agricultural
	Real Estate				Other				Advances to Mortgage Brokers				Total				Real Estate				Other				Total				Total
Rating
1 - Excellent	$	23			$	—			$	—			$	23			$	—			$	34			$	34			$	57
2 - High quality	5,417				14,939				—				20,356				2,783				814				3,597				23,953
3 - High satisfactory	117,378				44,538				17,974				179,890				20,474				6,094				26,568				206,458
4 - Low satisfactory	337,859				84,149				—				422,008				46,040				18,066				64,106				486,114
5 - Special mention	8,615				1,562				—				10,177				9,618				5,192				14,810				24,987
6 - Substandard	5,424				2,191				—				7,615				6,435				4,887				11,322				18,937
7 - Vulnerable	2,364				1,203				—				3,567				1,529				364				1,893				5,460
8 - Doubtful	—				—				—				—				—				—				—				—
Total	$	477,080			$	148,582			$	17,974			$	643,636			$	86,879			$	35,451			$	122,330			$	765,966

	December 31, 2017
	Commercial																Agricultural
	Real Estate				Other				Advances to Mortgage Brokers				Total				Real Estate				Other				Total				Total
Rating
1 - Excellent	$	24			$	316			$	—			$	340			$	—			$	34			$	34			$	374
2 - High quality	8,402				12,262				—				20,664				2,909				1,024				3,933				24,597
3 - High satisfactory	131,826				46,668				12,081				190,575				21,072				8,867				29,939				220,514
4 - Low satisfactory	326,166				75,591				—				401,757				47,835				18,467				66,302				468,059
5 - Special mention	8,986				3,889				—				12,875				10,493				8,546				19,039				31,914
6 - Substandard	5,521				2,298				—				7,819				4,325				2,747				7,072				14,891
7 - Vulnerable	729				—				—				729				1,531				419				1,950				2,679
8 - Doubtful	—				—				—				—				—				—				—				—
Total	$	481,654			$	141,024			$	12,081			$	634,759			$	88,165			$	40,104			$	128,269			$	763,028

Summary of past due and current loans

The following tables summarize the past due and current loans as of:

	March 31, 2018
	Accruing Interest and Past Due:																Total Past Due and Nonaccrual
	30-59 Days				60-89 Days				90 Days or More				Nonaccrual								Current				Total
Commercial
Commercial real estate	$	95			$	30			$	51			$	2,364			$	2,540			$	474,540			$	477,080
Commercial other	1,331				49				—				1,203				2,583				145,999				148,582
Advances to mortgage brokers	—				—				—				—				—				17,974				17,974
Total commercial	1,426				79				51				3,567				5,123				638,513				643,636
Agricultural
Agricultural real estate	805				804				463				1,529				3,601				83,278				86,879
Agricultural other	250				42				18				364				674				34,777				35,451
Total agricultural	1,055				846				481				1,893				4,275				118,055				122,330
Residential real estate
Senior liens	3,020				300				22				754				4,096				225,033				229,129
Junior liens	23				—				10				23				56				6,422				6,478
Home equity lines of credit	189				173				100				—				462				34,081				34,543
Total residential real estate	3,232				473				132				777				4,614				265,536				270,150
Consumer
Secured	103				—				—				—				103				52,958				53,061
Unsecured	12				—				—				—				12				3,813				3,825
Total consumer	115				—				—				—				115				56,771				56,886
Total	$	5,828			$	1,398			$	664			$	6,237			$	14,127			$	1,078,875			$	1,093,002

	December 31, 2017
	Accruing Interest and Past Due:																Total Past Due and Nonaccrual
	30-59 Days				60-89 Days				90 Days or More				Nonaccrual								Current				Total
Commercial
Commercial real estate	$	295			$	325			$	54			$	729			$	1,403			$	480,251			$	481,654
Commercial other	1,069				28				18				—				1,115				139,909				141,024
Advances to mortgage brokers	—				—				—				—				—				12,081				12,081
Total commercial	1,364				353				72				729				2,518				632,241				634,759
Agricultural
Agricultural real estate	84				190				—				1,531				1,805				86,360				88,165
Agricultural other	39				—				104				419				562				39,542				40,104
Total agricultural	123				190				104				1,950				2,367				125,902				128,269
Residential real estate
Senior liens	3,718				234				132				325				4,409				225,007				229,416
Junior liens	69				10				—				23				102				6,812				6,914
Home equity lines of credit	293				—				77				—				370				35,668				36,038
Total residential real estate	4,080				244				209				348				4,881				267,487				272,368
Consumer
Secured	37				10				10				—				57				52,005				52,062
Unsecured	13				—				—				—				13				4,048				4,061
Total consumer	50				10				10				—				70				56,053				56,123
Total	$	5,617			$	797			$	395			$	3,027			$	9,836			$	1,081,683			$	1,091,519

Information pertaining to impaired loans

The following is a summary of information pertaining to impaired loans as of:

	March 31, 2018												December 31, 2017
	Recorded Balance				Unpaid Principal Balance				Valuation Allowance				Recorded Balance				Unpaid Principal Balance				Valuation Allowance
Impaired loans with a valuation allowance
Commercial real estate	$	5,946			$	6,234			$	639			$	4,089			$	4,378			$	626
Commercial other	2,099				2,099				203				995				995				24
Agricultural real estate	881				881				141				—				—				—
Agricultural other	—				—				—				—				—				—
Residential real estate senior liens	7,831				8,459				1,514				7,816				8,459				1,473
Residential real estate junior liens	36				36				6				44				44				7
Total impaired loans with a valuation allowance	16,793				17,709				2,503				12,944				13,876				2,130
Impaired loans without a valuation allowance
Commercial real estate	2,466				2,540								1,791				1,865
Commercial other	1,164				1,164								1,224				1,224
Agricultural real estate	8,082				8,082								7,913				7,913
Agricultural other	2,505				2,505								2,685				2,685
Home equity lines of credit	73				373								79				379
Consumer secured	12				12								17				17
Total impaired loans without a valuation allowance	14,302				14,676								13,709				14,083
Impaired loans
Commercial	11,675				12,037				842				8,099				8,462				650
Agricultural	11,468				11,468				141				10,598				10,598				—
Residential real estate	7,940				8,868				1,520				7,939				8,882				1,480
Consumer	12				12				—				17				17				—
Total impaired loans	$	31,095			$	32,385			$	2,503			$	26,653			$	27,959			$	2,130

The following is a summary of information pertaining to impaired loans for the:

	Three Months Ended March 31
	2018								2017
	Average Recorded Balance				Interest Income Recognized				Average Recorded Balance				Interest Income Recognized
Impaired loans with a valuation allowance
Commercial real estate	$	5,018			$	91			$	5,015			$	73
Commercial other	1,547				24				1,275				24
Agricultural real estate	441				4				—				—
Agricultural other	—				—				67				—
Residential real estate senior liens	7,824				74				8,420				83
Residential real estate junior liens	40				—				75				—
Total impaired loans with a valuation allowance	14,870				193				14,852				180
Impaired loans without a valuation allowance
Commercial real estate	2,129				35				1,326				33
Commercial other	1,194				17				114				2
Agricultural real estate	7,998				40				4,042				62
Agricultural other	2,595				36				1,438				13
Home equity lines of credit	76				5				133				5
Consumer secured	15				—				25				—
Total impaired loans without a valuation allowance	14,007				133				7,078				115
Impaired loans
Commercial	9,888				167				7,730				132
Agricultural	11,034				80				5,547				75
Residential real estate	7,940				79				8,628				88
Consumer	15				—				25				—
Total impaired loans	$	28,877			$	326			$	21,930			$	295

Information pertaining to TDR's

The following is a summary of information pertaining to TDRs granted for the:

	Three Months Ended March 31
	2018											2017
	Number of Loans			Pre-Modification Recorded Investment				Post-Modification Recorded Investment				Number of Loans			Pre-Modification Recorded Investment				Post-Modification Recorded Investment
Commercial other	3			$	1,255			$	1,255			2			$	227			$	227
Agricultural other	2			1,061				1,061				—			—				—
Residential real estate
Senior liens	2			167				167				—			—				—
Junior liens	—			—				—				1			8				8
Total residential real estate	2			167				167				1			8				8
Total	7			$	2,483			$	2,483			3			$	235			$	235

The following table summarizes concessions we granted to borrowers in financial difficulty for the:

	Three Months Ended March 31
	2018														2017
	Below Market Interest Rate							Below Market Interest Rate and Extension of Amortization Period							Below Market Interest Rate							Below Market Interest Rate and Extension of Amortization Period
	Number of Loans			Pre-Modification Recorded Investment				Number of Loans			Pre-Modification Recorded Investment				Number of Loans			Pre-Modification Recorded Investment				Number of Loans			Pre-Modification Recorded Investment
Commercial other	1			$	174			2			$	1,081			—			$	—			2			$	227
Agricultural other	1			98				1			963				—			—				—			—
Residential real estate
Senior liens	—			—				2			167				—			—				—			—
Junior liens	—			—				—			—				1			8				—			—
Total residential real estate	—			—				2			167				1			8				—			—
Total	2			$	272			5			$	2,211			1			$	8			2			$	227

The following is a summary of TDR loan balances as of:

	March 31, 2018				December 31, 2017
TDRs	$	27,540			$	26,197

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- 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

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 11B
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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

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 55
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