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Loans and ALLL (Tables)

3 Months Ended

Mar. 31, 2019

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, 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

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

	Allowance for Loan Losses
	Three Months Ended March 31, 2019
	Commercial				Agricultural				Residential Real Estate				Consumer				Unallocated				Total
January 1, 2019	$	2,563			$	775			$	1,992			$	857			$	2,188			$	8,375
Charge-offs	(8		)		—				(2		)		(128		)		—				(138		)
Recoveries	52				—				27				48				—				127
Provision for loan losses	(359		)		—				288				114				(9		)		34
March 31, 2019	$	2,248			$	775			$	2,305			$	891			$	2,179			$	8,398

Allowance for Loan Losses and Recorded Investment in Loans

	Allowance for Loan Losses and Recorded Investment in Loans
	March 31, 2019
	Commercial				Agricultural				Residential Real Estate				Consumer				Unallocated				Total
ALLL
Individually evaluated for impairment	$	94			$	118			$	1,297			$	—			$	—			$	1,509
Collectively evaluated for impairment	2,154				657				1,008				891				2,179				6,889
Total	$	2,248			$	775			$	2,305			$	891			$	2,179			$	8,398
Loans
Individually evaluated for impairment	$	9,456			$	13,989			$	6,580			$	8							$	30,033
Collectively evaluated for impairment	668,098				109,404				270,196				67,101								1,114,799
Total	$	677,554			$	123,393			$	276,776			$	67,109							$	1,144,832

	Allowance for Loan Losses and Recorded Investment in Loans
	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

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:

	March 31, 2019
	Commercial																Agricultural
	Real Estate				Other				Advances to Mortgage Brokers				Total				Real Estate				Other				Total				Total
Rating
1 - Excellent	$	—			$	—			$	—			$	—			$	—			$	—			$	—			$	—
2 - High quality	4,351				12,390				—				16,741				2,510				470				2,980				19,721
3 - High satisfactory	123,161				44,122				24,595				191,878				17,934				5,876				23,810				215,688
4 - Low satisfactory	349,430				89,452				—				438,882				45,517				18,696				64,213				503,095
5 - Special mention	16,947				5,660				—				22,607				9,726				5,261				14,987				37,594
6 - Substandard	4,898				617				—				5,515				7,576				5,070				12,646				18,161
7 - Vulnerable	689				1,242				—				1,931				2,654				2,103				4,757				6,688
8 - Doubtful	—				—				—				—				—				—				—				—
9 - Loss	—				—				—				—				—				—				—				—
Total	$	499,476			$	153,483			$	24,595			$	677,554			$	85,917			$	37,476			$	123,393			$	800,947

	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

Summary of past due and current loans

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

	March 31, 2019
	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	$	596			$	1,874			$	—			$	689			$	3,159			$	496,317			$	499,476
Commercial other	340				558				—				1,242				2,140				151,343				153,483
Advances to mortgage brokers	—				—				—				—				—				24,595				24,595
Total commercial	936				2,432				—				1,931				5,299				672,255				677,554
Agricultural
Agricultural real estate	471				1,260				—				2,654				4,385				81,532				85,917
Agricultural other	—				366				—				2,103				2,469				35,007				37,476
Total agricultural	471				1,626				—				4,757				6,854				116,539				123,393
Residential real estate
Senior liens	5,195				110				30				572				5,907				230,957				236,864
Junior liens	6				—				—				—				6				6,500				6,506
Home equity lines of credit	150				—				—				—				150				33,256				33,406
Total residential real estate	5,351				110				30				572				6,063				270,713				276,776
Consumer
Secured	132				14				—				—				146				63,202				63,348
Unsecured	6				—				—				—				6				3,755				3,761
Total consumer	138				14				—				—				152				66,957				67,109
Total	$	6,896			$	4,182			$	30			$	7,260			$	18,368			$	1,126,464			$	1,144,832

	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

Information pertaining to impaired loans

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

	March 31, 2019												December 31, 2018
	Recorded Balance				Unpaid Principal Balance				Valuation Allowance				Recorded Balance				Unpaid Principal Balance				Valuation Allowance
Impaired loans with a valuation allowance
Commercial real estate	$	2,849			$	3,092			$	89			$	3,969			$	4,211			$	437
Commercial other	11				11				5				12				12				6
Agricultural real estate	388				388				96				392				392				112
Agricultural other	44				44				22				44				44				20
Residential real estate senior liens	6,530				6,960				1,295				6,834				7,289				1,361
Residential real estate junior liens	12				12				2				12				12				2
Total impaired loans with a valuation allowance	9,834				10,507				1,509				11,263				11,960				1,938
Impaired loans without a valuation allowance
Commercial real estate	3,780				3,854								2,794				2,947
Commercial other	2,816				2,816								3,124				3,231
Agricultural real estate	7,628				7,628								7,618				7,618
Agricultural other	5,929				5,929								6,244				6,287
Home equity lines of credit	38				338								47				347
Consumer secured	8				8								9				9
Total impaired loans without a valuation allowance	20,199				20,573								19,836				20,439
Impaired loans
Commercial	9,456				9,773				94				9,899				10,401				443
Agricultural	13,989				13,989				118				14,298				14,341				132
Residential real estate	6,580				7,310				1,297				6,893				7,648				1,363
Consumer	8				8				—				9				9				—
Total impaired loans	$	30,033			$	31,080			$	1,509			$	31,099			$	32,399			$	1,938

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

	Three Months Ended March 31
	2019								2018
	Average Recorded Balance				Interest Income Recognized				Average Recorded Balance				Interest Income Recognized
Impaired loans with a valuation allowance
Commercial real estate	$	3,409			$	49			$	5,018			$	91
Commercial other	12				—				1,547				24
Agricultural real estate	390				6				441				4
Agricultural other	44				—				—				—
Residential real estate senior liens	6,682				68				7,824				74
Residential real estate junior liens	12				—				40				—
Total impaired loans with a valuation allowance	10,549				123				14,870				193
Impaired loans without a valuation allowance
Commercial real estate	3,287				53				2,129				35
Commercial other	2,970				21				1,194				17
Agricultural real estate	7,623				7				7,998				40
Agricultural other	6,087				70				2,595				36
Home equity lines of credit	43				6				76				5
Consumer secured	9				—				15				—
Total impaired loans without a valuation allowance	20,019				157				14,007				133
Impaired loans
Commercial	9,678				123				9,888				167
Agricultural	14,144				83				11,034				80
Residential real estate	6,737				74				7,940				79
Consumer	9				—				15				—
Total impaired loans	$	30,568			$	280			$	28,877			$	326

Information pertaining to TDR's

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

	March 31 2019				December 31 2018
TDRs	$	26,130			$	26,951

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

	Three Months Ended March 31
	2019											2018
	Number of Loans			Pre-Modification Recorded Investment				Post-Modification Recorded Investment				Number of Loans			Pre-Modification Recorded Investment				Post-Modification Recorded Investment
Commercial other	1			$	147			$	147			3			$	1,255			$	1,255
Agricultural other	2			523				523				2			1,061				1,061
Residential real estate	—			—				—				2			167				167
Total	3			$	670			$	670			7			$	2,483			$	2,483

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

	Three Months Ended March 31
	2019														2018
	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			$	147			1			$	174			2			$	1,081
Agricultural other	—			—				2			523				1			98				1			963
Residential real estate	—			—				—			—				—			—				2			167
Total	—			$	—			3			$	670			2			$	272			5			$	2,211

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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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