XML 85 R25.htm IDEA: XBRL DOCUMENT v3.19.3

Loans and ALLL (Tables)

9 Months Ended

Sep. 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 September 30, 2018
	Commercial				Agricultural				Residential Real Estate				Consumer				Unallocated				Total
July 1, 2018	$	2,197			$	982			$	2,167			$	882			$	1,972			$	8,200
Charge-offs	—				(7		)		(61		)		(111		)		—				(179		)
Recoveries	79				1				37				38				—				155
Provision for loan losses	(255		)		(194		)		239				93				41				(76		)
September 30, 2018	$	2,021			$	782			$	2,382			$	902			$	2,013			$	8,100

	Allowance for Loan Losses
	Nine Months Ended September 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	(450		)		(51		)		(100		)		(247		)		—				(848		)
Recoveries	282				2				162				166				—				612
Provision for loan losses	483				220				(243		)		83				93				636
September 30, 2018	$	2,021			$	782			$	2,382			$	902			$	2,013			$	8,100

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

	Allowance for Loan Losses
	Three Months Ended September 30, 2019
	Commercial				Agricultural				Residential Real Estate				Consumer				Unallocated				Total
July 1, 2019	$	2,080			$	612			$	1,882			$	927			$	2,536			$	8,037
Charge-offs	(21		)		(1		)		—				(121		)		—				(143		)
Recoveries	25				1				25				31				—				82
Provision for loan losses	(24		)		(57		)		(38		)		183				129				193
September 30, 2019	$	2,060			$	555			$	1,869			$	1,020			$	2,665			$	8,169

	Allowance for Loan Losses
	Nine Months Ended September 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	(134		)		(60		)		(96		)		(324		)		—				(614		)
Recoveries	98				2				143				117				—				360
Provision for loan losses	(467		)		(162		)		(170		)		370				477				48
September 30, 2019	$	2,060			$	555			$	1,869			$	1,020			$	2,665			$	8,169

Allowance for Loan Losses and Recorded Investment in Loans

	Allowance for Loan Losses and Recorded Investment in Loans
	September 30, 2019
	Commercial				Agricultural				Residential Real Estate				Consumer				Unallocated				Total
ALLL
Individually evaluated for impairment	$	34			$	132			$	1,167			$	—			$	—			$	1,333
Collectively evaluated for impairment	2,026				423				702				1,020				2,665				6,836
Total	$	2,060			$	555			$	1,869			$	1,020			$	2,665			$	8,169
Loans
Individually evaluated for impairment	$	8,626			$	13,766			$	5,953			$	—							$	28,345
Collectively evaluated for impairment	700,109				104,694				286,358				72,298								1,163,459
Total	$	708,735			$	118,460			$	292,311			$	72,298							$	1,191,804

	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:

	September 30, 2019
	Commercial																Agricultural
	Real Estate				Other				Advances to Mortgage Brokers				Total				Real Estate				Other				Total				Total
Rating
1 - Excellent	$	—			$	10			$	—			$	10			$	—			$	—			$	—			$	10
2 - High quality	3,342				11,829				—				15,171				2,020				405				2,425				17,596
3 - High satisfactory	122,861				47,475				46,702				217,038				17,199				5,127				22,326				239,364
4 - Low satisfactory	358,474				89,422				—				447,896				45,622				20,746				66,368				514,264
5 - Special mention	16,623				6,127				—				22,750				8,313				4,317				12,630				35,380
6 - Substandard	3,761				477				—				4,238				6,342				3,849				10,191				14,429
7 - Vulnerable	390				1,242				—				1,632				2,744				1,776				4,520				6,152
8 - Doubtful	—				—				—				—				—				—				—				—
9 - Loss	—				—				—				—				—				—				—				—
Total	$	505,451			$	156,582			$	46,702			$	708,735			$	82,240			$	36,220			$	118,460			$	827,195

	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:

	September 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	$	791			$	282			$	—			$	390			$	1,463			$	503,988			$	505,451
Commercial other	451				19				—				1,242				1,712				154,870				156,582
Advances to mortgage brokers	—				—				—				—				—				46,702				46,702
Total commercial	1,242				301				—				1,632				3,175				705,560				708,735
Agricultural
Agricultural real estate	280				—				—				2,744				3,024				79,216				82,240
Agricultural other	—				—				—				1,776				1,776				34,444				36,220
Total agricultural	280				—				—				4,520				4,800				113,660				118,460
Residential real estate
Senior liens	301				593				40				736				1,670				248,995				250,665
Junior liens	—				6				—				—				6				6,106				6,112
Home equity lines of credit	249				—				—				74				323				35,211				35,534
Total residential real estate	550				599				40				810				1,999				290,312				292,311
Consumer
Secured	136				17				—				—				153				68,258				68,411
Unsecured	4				5				—				—				9				3,878				3,887
Total consumer	140				22				—				—				162				72,136				72,298
Total	$	2,212			$	922			$	40			$	6,962			$	10,136			$	1,181,668			$	1,191,804

	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:

	September 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	$	947			$	1,190			$	29			$	3,969			$	4,211			$	437
Commercial other	11				11				5				12				12				6
Agricultural real estate	1,512				1,512				101				392				392				112
Agricultural other	1,347				1,347				31				44				44				20
Residential real estate senior liens	5,845				6,315				1,165				6,834				7,289				1,361
Residential real estate junior liens	12				12				2				12				12				2
Total impaired loans with a valuation allowance	9,674				10,387				1,333				11,263				11,960				1,938
Impaired loans without a valuation allowance
Commercial real estate	5,139				5,278								2,794				2,947
Commercial other	2,529				2,529								3,124				3,231
Agricultural real estate	7,005				7,005								7,618				7,618
Agricultural other	3,902				3,902								6,244				6,287
Home equity lines of credit	96				396								47				347
Consumer secured	—				—								9				9
Total impaired loans without a valuation allowance	18,671				19,110								19,836				20,439
Impaired loans
Commercial	8,626				9,008				34				9,899				10,401				443
Agricultural	13,766				13,766				132				14,298				14,341				132
Residential real estate	5,953				6,723				1,167				6,893				7,648				1,363
Consumer	—				—				—				9				9				—
Total impaired loans	$	28,345			$	29,497			$	1,333			$	31,099			$	32,399			$	1,938

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

	Three Months Ended September 30
	2019								2018
	Average Recorded Balance				Interest Income Recognized				Average Recorded Balance				Interest Income Recognized
Impaired loans with a valuation allowance
Commercial real estate	$	1,546			$	2			$	4,195			$	14
Commercial other	11				—				778				16
Agricultural real estate	1,513				10				673				40
Agricultural other	1,292				11				324				45
Residential real estate senior liens	6,096				14				7,512				17
Residential real estate junior liens	12				—				18				—
Total impaired loans with a valuation allowance	10,470				37				13,500				132
Impaired loans without a valuation allowance
Commercial real estate	4,664				12				3,076				8
Commercial other	2,607				7				1,396				2
Agricultural real estate	6,995				45				7,193				137
Agricultural other	3,820				45				5,786				68
Home equity lines of credit	63				—				59				—
Consumer secured	4				—				11				—
Total impaired loans without a valuation allowance	18,153				109				17,521				215
Impaired loans
Commercial	8,828				21				9,445				40
Agricultural	13,620				111				13,976				290
Residential real estate	6,171				14				7,589				17
Consumer	4				—				11				—
Total impaired loans	$	28,623			$	146			$	31,021			$	347

	Nine Months Ended September 30
	2019								2018
	Average Recorded Balance				Interest Income Recognized				Average Recorded Balance				Interest Income Recognized
Impaired loans with a valuation allowance
Commercial real estate	$	2,484			$	58			$	4,739			$	118
Commercial other	11				—				1,263				55
Agricultural real estate	951				73				584				46
Agricultural other	659				20				108				45
Residential real estate senior liens	6,406				101				7,694				107
Residential real estate junior liens	12				—				29				—
Total impaired loans with a valuation allowance	10,523				252				14,417				371
Impaired loans without a valuation allowance
Commercial real estate	3,979				86				2,763				55
Commercial other	2,776				41				1,297				21
Agricultural real estate	7,308				110				7,600				414
Agricultural other	4,913				201				4,105				219
Home equity lines of credit	47				6				68				5
Consumer secured	7				—				13				—
Total impaired loans without a valuation allowance	19,030				444				15,846				714
Impaired loans
Commercial	9,250				185				10,062				249
Agricultural	13,831				404				12,397				724
Residential real estate	6,465				107				7,791				112
Consumer	7				—				13				—
Total impaired loans	$	29,553			$	696			$	30,263			$	1,085

Information pertaining to TDR's

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

	September 30 2019				December 31 2018
TDRs	$	24,699			$	26,951

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

	Three Months Ended September 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
Agricultural other	1			$	25			$	25			7			$	1,327			$	1,327
Residential real estate	—			—				—				1			99				99
Total	1			$	25			$	25			8			$	1,426			$	1,426

	Nine Months Ended September 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	4			1,859				1,859				22			5,718				5,694
Residential real estate	—			—				—				8			593				593
Total	6			$	2,043			$	2,043			34			$	7,671			$	7,647

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

	Three Months Ended September 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
Agricultural other	1			$	25			—			$	—			5			$	476			2			$	851
Residential real estate	—			—				—			—				1			99				—			—
Total	1			$	25			—			$	—			6			$	575			2			$	851

	Nine Months Ended September 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	1			25				3			1,834				12			2,345				10			3,373
Residential real estate	—			—				—			—				2			155				6			438
Total	1			$	25			5			$	2,018			15			$	2,674			19			$	4,997

X

- 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

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 11B
-URI http://asc.fasb.org/extlink&oid=84173941&loc=SL6953423-111524

+ Details

Name:	us-gaap_AllowanceForCreditLossesOnFinancingReceivablesTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

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

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 29
-URI http://asc.fasb.org/extlink&oid=84173941&loc=SL6953659-111524

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 55
-Paragraph 19
-URI http://asc.fasb.org/extlink&oid=82894031&loc=SL6953803-111525

+ Details

Name:	us-gaap_FinancingReceivableCreditQualityIndicatorsTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of impaired financing receivables.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 15
-URI http://asc.fasb.org/extlink&oid=84173941&loc=d3e5212-111524

+ Details

Name:	us-gaap_ImpairedFinancingReceivablesTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

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.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 7A
-URI http://asc.fasb.org/extlink&oid=84173941&loc=SL6953401-111524

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 7
-URI http://asc.fasb.org/extlink&oid=84173941&loc=d3e5111-111524

+ Details

Name:	us-gaap_PastDueFinancingReceivablesTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	us-gaap_ReceivablesAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

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.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 11B
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=84173941&loc=SL6953423-111524

+ Details

Name:	us-gaap_ScheduleOfCreditLossesRelatedToFinancingReceivablesCurrentAndNoncurrentTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of financing receivables and troubled debt restructurings.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 33
-URI http://asc.fasb.org/extlink&oid=84173941&loc=SL6953676-111524

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 34
-URI http://asc.fasb.org/extlink&oid=84173941&loc=SL6953682-111524

+ Details

Name:	us-gaap_TroubledDebtRestructuringsOnFinancingReceivablesTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration