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Loans and ALLL (Tables)

12 Months Ended

Dec. 31, 2018

Receivables [Abstract]

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

A summary of changes in the ALLL and the recorded investment in loans by segments follows:

	Allowance for Loan Losses
	Year Ended December 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	(626		)		—				(151		)		(324		)		—				(1,101		)
Recoveries	328				—				261				209				—				798
Provision for loan losses	1,155				164				(681		)		72				268				978
December 31, 2018	$	2,563			$	775			$	1,992			$	857			$	2,188			$	8,375

	Allowance for Loan Losses
	Year Ended December 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	(265		)		—				(200		)		(306		)		—				(771		)
Recoveries	453				—				206				159				—				818
Provision for loan losses	(296		)		(273		)		(107		)		423				506				253
December 31, 2017	$	1,706			$	611			$	2,563			$	900			$	1,920			$	7,700

Allowance for Loan Losses and Recorded Investment in Loans

	Allowance for Loan Losses and Recorded Investment in Loans
	As of December 31, 2018
	Commercial				Agricultural				Residential Real Estate				Consumer				Unallocated				Total
ALLL
Individually evaluated for impairment	$	443			$	132			$	1,363			$	—			$	—			$	1,938
Collectively evaluated for impairment	2,120				643				629				857				2,188				6,437
Total	$	2,563			$	775			$	1,992			$	857			$	2,188			$	8,375
Loans
Individually evaluated for impairment	$	9,899			$	14,298			$	6,893			$	9							$	31,099
Collectively evaluated for impairment	649,630				112,863				268,450				66,665								1,097,608
Total	$	659,529			$	127,161			$	275,343			$	66,674							$	1,128,707

	Allowance for Loan Losses and Recorded Investment in Loans
	As of 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 tables display the credit quality indicators for commercial and agricultural credit exposures based on internally assigned credit risk ratings as of December 31:

	2018
	Commercial																Agricultural
	Real Estate				Other				Advances to Mortgage Brokers				Total				Real Estate				Other				Total				Total
Rating
1 - Excellent	$	21			$	31			$	—			$	52			$	51			$	28			$	79			$	131
2 - High quality	4,564				13,473				—				18,037				2,729				613				3,342				21,379
3 - High satisfactory	127,573				43,199				11,793				182,565				18,325				7,039				25,364				207,929
4 - Low satisfactory	344,920				84,634				—				429,554				46,636				19,344				65,980				495,534
5 - Special mention	12,847				5,287				—				18,134				10,520				5,624				16,144				34,278
6 - Substandard	7,428				2,002				—				9,430				6,343				4,960				11,303				20,733
7 - Vulnerable	334				1,423				—				1,757				2,716				2,233				4,949				6,706
8 - Doubtful	—				—				—				—				—				—				—				—
9 - Loss	—				—				—				—				—				—				—				—
Total	$	497,687			$	150,049			$	11,793			$	659,529			$	87,320			$	39,841			$	127,161			$	786,690

	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	—				—				—				—				—				—				—				—
9 - Loss	—				—				—				—				—				—				—				—
Total	$	481,654			$	141,024			$	12,081			$	634,759			$	88,165			$	40,104			$	128,269			$	763,028

Summary of past due and current loans

Our primary credit quality indicator for residential real estate and consumer loans is the individual loan’s past due aging. The following tables summarize the past due and current loans as of December 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	$	60			$	—			$	—			$	334			$	394			$	497,293			$	497,687
Commercial other	277				628				—				1,423				2,328				147,721				150,049
Advances to mortgage brokers	—				—				—				—				—				11,793				11,793
Total commercial	337				628				—				1,757				2,722				656,807				659,529
Agricultural
Agricultural real estate	428				—				—				2,716				3,144				84,176				87,320
Agricultural other	—				—				—				2,233				2,233				37,608				39,841
Total agricultural	428				—				—				4,949				5,377				121,784				127,161
Residential real estate
Senior liens	2,254				203				113				554				3,124				233,438				236,562
Junior liens	2				6				—				—				8				6,001				6,009
Home equity lines of credit	76				—				—				—				76				32,696				32,772
Total residential real estate	2,332				209				113				554				3,208				272,135				275,343
Consumer
Secured	95				—				—				—				95				62,721				62,816
Unsecured	10				—				—				—				10				3,848				3,858
Total consumer	105				—				—				—				105				66,569				66,674
Total	$	3,202			$	837			$	113			$	7,260			$	11,412			$	1,117,295			$	1,128,707

	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 summarizes information pertaining to impaired loans as of, and for the years ended, December 31:

	2018
	Recorded Balance				Unpaid Principal Balance				Valuation Allowance				Average Recorded Balance				Interest Income Recognized
Impaired loans with a valuation allowance
Commercial real estate	$	3,969			$	4,211			$	437			$	4,589			$	129
Commercial other	12				12				6				1,040				55
Agricultural real estate	392				392				112				606				50
Agricultural other	44				44				20				168				46
Residential real estate senior liens	6,834				7,289				1,361				7,545				126
Residential real estate junior liens	12				12				2				25				—
Home equity lines of credit	—				—				—				—				—
Total impaired loans with a valuation allowance	11,263				11,960				1,938				13,973				406
Impaired loans without a valuation allowance
Commercial real estate	2,794				2,947								2,728				74
Commercial other	3,124				3,231								1,533				43
Agricultural real estate	7,618				7,618								7,559				585
Agricultural other	6,244				6,287								4,636				279
Home equity lines of credit	47				347								64				5
Consumer secured	9				9								12				—
Total impaired loans without a valuation allowance	19,836				20,439								16,532				986
Impaired loans
Commercial	9,899				10,401				443				9,890				301
Agricultural	14,298				14,341				132				12,969				960
Residential real estate	6,893				7,648				1,363				7,634				131
Consumer	9				9				—				12				—
Total impaired loans	$	31,099			$	32,399			$	1,938			$	30,505			$	1,392

	2017
	Recorded Balance				Unpaid Principal Balance				Valuation Allowance				Average Recorded Balance				Interest Income Recognized
Impaired loans with a valuation allowance
Commercial real estate	$	4,089			$	4,378			$	626			$	4,608			$	277
Commercial other	995				995				24				1,427				93
Agricultural real estate	—				—				—				—				—
Agricultural other	—				—				—				17				—
Residential real estate senior liens	7,816				8,459				1,473				8,296				323
Residential real estate junior liens	44				44				7				71				2
Home equity lines of credit	—				—				—				23				—
Total impaired loans with a valuation allowance	12,944				13,876				2,130				14,442				695
Impaired loans without a valuation allowance
Commercial real estate	1,791				1,865								1,585				111
Commercial other	1,224				1,224								246				23
Agricultural real estate	7,913				7,913								6,421				307
Agricultural other	2,685				2,685								2,494				126
Home equity lines of credit	79				379								106				19
Consumer secured	17				17								21				—
Total impaired loans without a valuation allowance	13,709				14,083								10,873				586
Impaired loans
Commercial	8,099				8,462				650				7,866				504
Agricultural	10,598				10,598				—				8,932				433
Residential real estate	7,939				8,882				1,480				8,496				344
Consumer	17				17				—				21				—
Total impaired loans	$	26,653			$	27,959			$	2,130			$	25,315			$	1,281

Information pertaining to TDR's

The following is a summary of TDR loan balances as of December 31:

	2018				2017
TDRs	$	26,951			$	26,197

The following is a summary of information pertaining to TDRs granted in the years ended December 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	4			$	1,360			$	1,360			6			$	1,702			$	1,702
Agricultural other	31			6,318				6,295				15			6,092				6,092
Residential real estate
Senior liens	10			701				701				6			464				464
Junior liens	—			—				—				1			8				8
Total residential real estate	10			701				701				7			472				472
Total	45			$	8,379			$	8,356			28			$	8,266			$	8,266

The following tables summarize concessions we granted to borrowers in financial difficulty in the years ended December 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			3			$	1,186			—			$	—			6			$	1,702
Agricultural other	18			2,625				13			3,693				11			1,972				4			4,120
Residential real estate
Senior liens	3			203				7			498				—			—				6			464
Junior liens	—			—				—			—				1			8				—			—
Total residential real estate	3			203				7			498				1			8				6			464
Total	22			$	3,002			23			$	5,377			12			$	1,980			16			$	6,286

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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.

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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.

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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.

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Tabular disclosure of the activity in the total allowance for credit losses related to financing receivables (such as loans or lease receivables) for entities that have an unclassified balance sheet, including the balance in the allowance at the beginning and end of each period, additions charged to operations, direct write-downs charged against the allowance, and recoveries of amounts previously charged off.

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