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Loans and ALLL (Tables)

6 Months Ended

Jun. 30, 2019

Receivables [Abstract]

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

	Allowance for Loan Losses
	Three Months Ended June 30, 2018
	Commercial				Agricultural				Residential Real Estate				Consumer				Unallocated				Total
April 1, 2018	$	1,840			$	1,224			$	2,482			$	795			$	1,859			$	8,200
Charge-offs	(489		)		—				(29		)		(48		)		—				(566		)
Recoveries	101				—				69				68				—				238
Provision for loan losses	745				(242		)		(355		)		67				113				328
June 30, 2018	$	2,197			$	982			$	2,167			$	882			$	1,972			$	8,200

	Allowance for Loan Losses
	Six Months Ended June 30, 2018
	Commercial				Agricultural				Residential Real Estate				Consumer				Unallocated				Total
January 1, 2018	$	1,706			$	611			$	2,563			$	900			$	1,920			$	7,700
Charge-offs	(494		)		—				(39		)		(136		)		—				(669		)
Recoveries	204				—				125				128				—				457
Provision for loan losses	781				371				(482		)		(10		)		52				712
June 30, 2018	$	2,197			$	982			$	2,167			$	882			$	1,972			$	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 June 30, 2019
	Commercial				Agricultural				Residential Real Estate				Consumer				Unallocated				Total
April 1, 2019	$	2,248			$	775			$	2,305			$	891			$	2,179			$	8,398
Charge-offs	(164		)		—				(94		)		(75		)		—				(333		)
Recoveries	22				—				91				38				—				151
Provision for loan losses	(26		)		(163		)		(420		)		73				357				(179		)
June 30, 2019	$	2,080			$	612			$	1,882			$	927			$	2,536			$	8,037

	Allowance for Loan Losses
	Six Months Ended June 30, 2019
	Commercial				Agricultural				Residential Real Estate				Consumer				Unallocated				Total
January 1, 2019	$	2,563			$	775			$	1,992			$	857			$	2,188			$	8,375
Charge-offs	(172		)		—				(96		)		(203		)		—				(471		)
Recoveries	74				—				118				86				—				278
Provision for loan losses	(385		)		(163		)		(132		)		187				348				(145		)
June 30, 2019	$	2,080			$	612			$	1,882			$	927			$	2,536			$	8,037

Allowance for Loan Losses and Recorded Investment in Loans

	Allowance for Loan Losses and Recorded Investment in Loans
	June 30, 2019
	Commercial				Agricultural				Residential Real Estate				Consumer				Unallocated				Total
ALLL
Individually evaluated for impairment	$	58			$	123			$	1,298			$	—			$	—			$	1,479
Collectively evaluated for impairment	2,022				489				584				927				2,536				6,558
Total	$	2,080			$	612			$	1,882			$	927			$	2,536			$	8,037
Loans
Individually evaluated for impairment	$	9,029			$	13,472			$	6,389			$	7							$	28,897
Collectively evaluated for impairment	692,925				106,891				276,896				71,013								1,147,725
Total	$	701,954			$	120,363			$	283,285			$	71,020							$	1,176,622

	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:

	June 30, 2019
	Commercial																Agricultural
	Real Estate				Other				Advances to Mortgage Brokers				Total				Real Estate				Other				Total				Total
Rating
1 - Excellent	$	—			$	19			$	—			$	19			$	—			$	—			$	—			$	19
2 - High quality	3,324				14,853				—				18,177				2,333				405				2,738				20,915
3 - High satisfactory	121,222				46,845				37,966				206,033				17,632				5,814				23,446				229,479
4 - Low satisfactory	359,329				88,910				—				448,239				44,106				19,816				63,922				512,161
5 - Special mention	16,631				5,768				—				22,399				10,060				5,065				15,125				37,524
6 - Substandard	4,803				592				—				5,395				6,013				3,587				9,600				14,995
7 - Vulnerable	450				1,242				—				1,692				3,593				1,939				5,532				7,224
8 - Doubtful	—				—				—				—				—				—				—				—
9 - Loss	—				—				—				—				—				—				—				—
Total	$	505,759			$	158,229			$	37,966			$	701,954			$	83,737			$	36,626			$	120,363			$	822,317

	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 for the entire loan portfolio as of:

	June 30, 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	$	47			$	—			$	—			$	450			$	497			$	505,262			$	505,759
Commercial other	484				20				—				1,242				1,746				156,483				158,229
Advances to mortgage brokers	—				—				—				—				—				37,966				37,966
Total commercial	531				20				—				1,692				2,243				699,711				701,954
Agricultural
Agricultural real estate	609				280				—				3,593				4,482				79,255				83,737
Agricultural other	251				—				—				1,939				2,190				34,436				36,626
Total agricultural	860				280				—				5,532				6,672				113,691				120,363
Residential real estate
Senior liens	334				133				110				883				1,460				241,243				242,703
Junior liens	6				—				—				—				6				6,378				6,384
Home equity lines of credit	224				—				—				—				224				33,974				34,198
Total residential real estate	564				133				110				883				1,690				281,595				283,285
Consumer
Secured	38				50				—				—				88				67,256				67,344
Unsecured	4				2				—				—				6				3,670				3,676
Total consumer	42				52				—				—				94				70,926				71,020
Total	$	1,997			$	485			$	110			$	8,107			$	10,699			$	1,165,923			$	1,176,622

	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:

	June 30, 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	$	2,144			$	2,385			$	53			$	3,969			$	4,211			$	437
Commercial other	11				11				5				12				12				6
Agricultural real estate	1,513				1,513				97				392				392				112
Agricultural other	1,237				1,237				26				44				44				20
Residential real estate senior liens	6,347				6,818				1,296				6,834				7,289				1,361
Residential real estate junior liens	12				12				2				12				12				2
Total impaired loans with a valuation allowance	11,264				11,976				1,479				11,263				11,960				1,938
Impaired loans without a valuation allowance
Commercial real estate	4,189				4,328								2,794				2,947
Commercial other	2,685				2,685								3,124				3,231
Agricultural real estate	6,985				6,985								7,618				7,618
Agricultural other	3,737				3,737								6,244				6,287
Home equity lines of credit	30				330								47				347
Consumer secured	7				7								9				9
Total impaired loans without a valuation allowance	17,633				18,072								19,836				20,439
Impaired loans
Commercial	9,029				9,409				58				9,899				10,401				443
Agricultural	13,472				13,472				123				14,298				14,341				132
Residential real estate	6,389				7,160				1,298				6,893				7,648				1,363
Consumer	7				7				—				9				9				—
Total impaired loans	$	28,897			$	30,048			$	1,479			$	31,099			$	32,399			$	1,938

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

	Three Months Ended June 30
	2019								2018
	Average Recorded Balance				Interest Income Recognized				Average Recorded Balance				Interest Income Recognized
Impaired loans with a valuation allowance
Commercial real estate	$	2,497			$	7			$	5,006			$	13
Commercial other	11				—				1,463				15
Agricultural real estate	951				57				639				2
Agricultural other	641				9				—				—
Residential real estate senior liens	6,439				19				7,747				16
Residential real estate junior liens	12				—				30				—
Total impaired loans with a valuation allowance	10,551				92				14,885				46
Impaired loans without a valuation allowance
Commercial real estate	3,985				21				3,084				12
Commercial other	2,751				13				1,301				2
Agricultural real estate	7,307				58				7,610				237
Agricultural other	4,833				86				3,933				115
Home equity lines of credit	34				—				68				—
Consumer secured	8				—				12				—
Total impaired loans without a valuation allowance	18,918				178				16,008				366
Impaired loans
Commercial	9,244				41				10,854				42
Agricultural	13,732				210				12,182				354
Residential real estate	6,485				19				7,845				16
Consumer	8				—				12				—
Total impaired loans	$	29,469			$	270			$	30,893			$	412

	Six Months Ended June 30
	2019								2018
	Average Recorded Balance				Interest Income Recognized				Average Recorded Balance				Interest Income Recognized
Impaired loans with a valuation allowance
Commercial real estate	$	2,952			$	56			$	5,012			$	104
Commercial other	11				—				1,505				39
Agricultural real estate	671				63				540				6
Agricultural other	343				9				—				—
Residential real estate senior liens	6,561				87				7,785				90
Residential real estate junior liens	12				—				35				—
Total impaired loans with a valuation allowance	10,550				215				14,877				239
Impaired loans without a valuation allowance
Commercial real estate	3,636				74				2,606				47
Commercial other	2,861				34				1,248				19
Agricultural real estate	7,465				65				7,804				277
Agricultural other	5,460				156				3,264				151
Home equity lines of credit	38				6				72				5
Consumer secured	8				—				13				—
Total impaired loans without a valuation allowance	19,468				335				15,007				499
Impaired loans
Commercial	9,460				164				10,371				209
Agricultural	13,939				293				11,608				434
Residential real estate	6,611				93				7,892				95
Consumer	8				—				13				—
Total impaired loans	$	30,018			$	550			$	29,884			$	738

Information pertaining to TDR's

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

	June 30 2019				December 31 2018
TDRs	$	25,965			$	26,951

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

	Three Months Ended June 30
	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			$	37			$	37			1			$	105			$	105
Agricultural other	1			1,311				1,311				13			3,330				3,306
Residential real estate	—			—				—				5			327				327
Total	2			$	1,348			$	1,348			19			$	3,762			$	3,738

	Six Months Ended June 30
	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	2			$	184			$	184			4			$	1,360			$	1,360
Agricultural other	3			1,834				1,834				15			4,391				4,368
Residential real estate	—			—				—				7			493				493
Total	5			$	2,018			$	2,018			26			$	6,244			$	6,221

The following is a summary of concessions we granted to borrowers in financial difficulty for the:

	Three Months Ended June 30
	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			$	37			—			$	—			1			$	105
Agricultural other	—			—				1			1,311				6			1,770				7			1,560
Residential real estate	—			—				—			—				1			56				4			271
Total	—			$	—			2			$	1,348			7			$	1,826			12			$	1,936

	Six Months Ended June 30
	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	—			$	—			2			$	184			1			$	174			3			$	1,186
Agricultural other	—			—				3			1,834				7			1,868				8			2,523
Residential real estate	—			—				—			—				1			56				6			437
Total	—			$	—			5			$	2,018			9			$	2,098			17			$	4,146

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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.

+ References

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Tabular disclosure of impaired financing receivables.

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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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Tabular disclosure of financing receivables and troubled debt restructurings.

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