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Loans and ALLL (Tables)

3 Months Ended

Mar. 31, 2020

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, 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	51				1				27				48				—				127
Provision for loan losses	(358		)		(1		)		288				114				(9		)		34
March 31, 2019	$	2,248			$	775			$	2,305			$	891			$	2,179			$	8,398

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

	Allowance for Loan Losses
	Three Months Ended March 31, 2020
	Commercial				Agricultural				Residential Real Estate				Consumer				Unallocated				Total
January 1, 2020	$	1,914			$	634			$	2,047			$	922			$	2,422			$	7,939
Charge-offs	(4		)		(16		)		(15		)		(123		)		—				(158		)
Recoveries	22				33				27				46				—				128
Provision for loan losses	443				(161		)		(342		)		116				732				788
March 31, 2020	$	2,375			$	490			$	1,717			$	961			$	3,154			$	8,697

Allowance for Loan Losses and Recorded Investment in Loans

	Allowance for Loan Losses and Recorded Investment in Loans
	March 31, 2020
	Commercial				Agricultural				Residential Real Estate				Consumer				Unallocated				Total
ALLL
Individually evaluated for impairment	$	179			$	78			$	1,052			$	—			$	—			$	1,309
Collectively evaluated for impairment	2,196				412				665				961				3,154				7,388
Total	$	2,375			$	490			$	1,717			$	961			$	3,154			$	8,697
Loans
Individually evaluated for impairment	$	8,598			$	13,660			$	5,374			$	3							$	27,635
Collectively evaluated for impairment	686,680				95,196				296,642				69,783								1,148,301
Total	$	695,278			$	108,856			$	302,016			$	69,786							$	1,175,936

	Allowance for Loan Losses and Recorded Investment in Loans
	December 31, 2019
	Commercial				Agricultural				Residential Real Estate				Consumer				Unallocated				Total
ALLL
Individually evaluated for impairment	$	15			$	26			$	1,073			$	—			$	—			$	1,114
Collectively evaluated for impairment	1,899				608				974				922				2,422				6,825
Total	$	1,914			$	634			$	2,047			$	922			$	2,422			$	7,939
Loans
Individually evaluated for impairment	$	7,865			$	14,840			$	5,486			$	—							$	28,191
Collectively evaluated for impairment	693,076				102,080				293,083				70,140								1,158,379
Total	$	700,941			$	116,920			$	298,569			$	70,140							$	1,186,570

Credit quality indicators for commercial and agricultural credit exposures

The following tables display the internally assigned credit risk ratings for commercial and agricultural credit exposures as of:

	March 31, 2020
	Commercial																Agricultural
	Real Estate				Other				Advances to Mortgage Brokers				Total				Real Estate				Other				Total				Total
Rating
1 - Excellent	$	—			$	10			$	—			$	10			$	—			$	—			$	—			$	10
2 - High quality	4,326				10,760				—				15,086				894				13				907				15,993
3 - High satisfactory	93,092				43,940				34,416				171,448				16,835				4,976				21,811				193,259
4 - Low satisfactory	381,334				92,789				—				474,123				42,602				19,671				62,273				536,396
5 - Special mention	15,404				3,530				—				18,934				5,601				2,164				7,765				26,699
6 - Substandard	7,177				6,857				—				14,034				8,236				3,258				11,494				25,528
7 - Vulnerable	29				1,339				—				1,368				2,839				1,579				4,418				5,786
8 - Doubtful	275				—				—				275				188				—				188				463
9 - Loss	—				—				—				—				—				—				—				—
Total	$	501,637			$	159,225			$	34,416			$	695,278			$	77,195			$	31,661			$	108,856			$	804,134

	December 31, 2019
	Commercial																Agricultural
	Real Estate				Other				Advances to Mortgage Brokers				Total				Real Estate				Other				Total				Total
Rating
1 - Excellent	$	—			$	390			$	—			$	390			$	—			$	—			$	—			$	390
2 - High quality	2,582				8,844				—				11,426				1,452				99				1,551				12,977
3 - High satisfactory	109,737				42,858				35,523				188,118				16,765				6,769				23,534				211,652
4 - Low satisfactory	377,198				94,847				—				472,045				42,798				20,861				63,659				535,704
5 - Special mention	15,372				3,470				—				18,842				7,165				3,754				10,919				29,761
6 - Substandard	4,874				3,625				—				8,499				9,136				3,836				12,972				21,471
7 - Vulnerable	390				1,231				—				1,621				2,711				1,574				4,285				5,906
8 - Doubtful	—				—				—				—				—				—				—				—
9 - Loss	—				—				—				—				—				—				—				—
Total	$	510,153			$	155,265			$	35,523			$	700,941			$	80,027			$	36,893			$	116,920			$	817,861

Summary of past due and current loans

The following tables summarize the past due and current loans for the entire loan portfolio as of:

	March 31, 2020
	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	$	2,199			$	94			$	—			$	304			$	2,597			$	499,040			$	501,637
Commercial other	2,135				109				—				1,339				3,583				155,642				159,225
Advances to mortgage brokers	—				—				—				—				—				34,416				34,416
Total commercial	4,334				203				—				1,643				6,180				689,098				695,278
Agricultural
Agricultural real estate	233				—				—				3,027				3,260				73,935				77,195
Agricultural other	—				31				—				1,579				1,610				30,051				31,661
Total agricultural	233				31				—				4,606				4,870				103,986				108,856
Residential real estate
Senior liens	2,472				77				40				576				3,165				258,959				262,124
Junior liens	35				—				—				—				35				5,509				5,544
Home equity lines of credit	141				—				—				85				226				34,122				34,348
Total residential real estate	2,648				77				40				661				3,426				298,590				302,016
Consumer
Secured	356				—				—				—				356				66,105				66,461
Unsecured	7				—				—				3				10				3,315				3,325
Total consumer	363				—				—				3				366				69,420				69,786
Total	$	7,578			$	311			$	40			$	6,913			$	14,842			$	1,161,094			$	1,175,936

	December 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	$	139			$	30			$	—			$	390			$	559			$	509,594			$	510,153
Commercial other	531				156				—				1,231				1,918				153,347				155,265
Advances to mortgage brokers	—				—				—				—				—				35,523				35,523
Total commercial	670				186				—				1,621				2,477				698,464				700,941
Agricultural
Agricultural real estate	—				—				—				2,711				2,711				77,316				80,027
Agricultural other	—				—				—				1,574				1,574				35,319				36,893
Total agricultural	—				—				—				4,285				4,285				112,635				116,920
Residential real estate
Senior liens	3,463				258				—				557				4,278				253,894				258,172
Junior liens	65				—				—				—				65				5,766				5,831
Home equity lines of credit	157				—				—				72				229				34,337				34,566
Total residential real estate	3,685				258				—				629				4,572				293,997				298,569
Consumer
Secured	68				—				—				—				68				66,547				66,615
Unsecured	3				—				—				—				3				3,522				3,525
Total consumer	71				—				—				—				71				70,069				70,140
Total	$	4,426			$	444			$	—			$	6,535			$	11,405			$	1,175,165			$	1,186,570

Information pertaining to impaired loans

The following is a summary of impaired loans as of:

	March 31, 2020												December 31, 2019
	Recorded Balance				Unpaid Principal Balance				Valuation Allowance				Recorded Balance				Unpaid Principal Balance				Valuation Allowance
Impaired loans with a valuation allowance
Commercial real estate	$	1,125			$	1,367			$	66			$	517			$	635			$	15
Commercial other	919				919				113				—				—				—
Agricultural real estate	2,247				2,297				70				1,509				1,509				12
Agricultural other	1,355				1,355				8				1,355				1,355				14
Residential real estate senior liens	5,285				5,713				1,052				5,401				5,830				1,073
Total impaired loans with a valuation allowance	10,931				11,651				1,309				8,782				9,329				1,114
Impaired loans without a valuation allowance
Commercial real estate	4,162				4,301								4,961				5,224
Commercial other	2,392				2,392								2,387				2,387
Agricultural real estate	7,192				7,192								8,372				8,422
Agricultural other	2,866				2,866								3,604				3,604
Home equity lines of credit	89				389								85				385
Consumer secured	3				3								—				—
Total impaired loans without a valuation allowance	16,704				17,143								19,409				20,022
Impaired loans
Commercial	8,598				8,979				179				7,865				8,246				15
Agricultural	13,660				13,710				78				14,840				14,890				26
Residential real estate	5,374				6,102				1,052				5,486				6,215				1,073
Consumer	3				3				—				—				—				—
Total impaired loans	$	27,635			$	28,794			$	1,309			$	28,191			$	29,351			$	1,114

The following is a summary of impaired loans for the:

	Three Months Ended March 31
	2020								2019
	Average Recorded Balance				Interest Income Recognized				Average Recorded Balance				Interest Income Recognized
Impaired loans with a valuation allowance
Commercial real estate	$	821			$	25			$	3,409			$	49
Commercial other	460				6				12				—
Agricultural real estate	1,878				24				390				6
Agricultural other	1,355				22				44				—
Residential real estate senior liens	5,343				55				6,682				68
Residential real estate junior liens	—				—				12				—
Total impaired loans with a valuation allowance	9,857				132				10,549				123
Impaired loans without a valuation allowance
Commercial real estate	4,562				59				3,287				53
Commercial other	2,390				15				2,970				21
Agricultural real estate	7,782				59				7,623				7
Agricultural other	3,235				7				6,087				70
Home equity lines of credit	87				6				43				6
Consumer secured	2				—				9				—
Total impaired loans without a valuation allowance	18,058				146				20,019				157
Impaired loans
Commercial	8,233				105				9,678				123
Agricultural	14,250				112				14,144				83
Residential real estate	5,430				61				6,737				74
Consumer	2				—				9				—
Total impaired loans	$	27,915			$	278			$	30,568			$	280

Information pertaining to TDR's

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

	March 31 2020				December 31 2019
TDRs	$	24,117			$	24,737

The following is a summary of TDRs granted for the:

	Three Months Ended March 31
	2020											2019
	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			$	963			$	963			1			$	147			$	147
Agricultural other	2			593				593				2			523				523
Residential real estate	2			93				93				—			—				—
Total	6			$	1,649			$	1,649			3			$	670			$	670

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

	Three Months Ended March 31
	2020														2019
	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			$	919			1			$	44			—			$	—			1			$	147
Agricultural other	—			—				2			593				—			—				2			523
Residential real estate	—			—				2			93				—			—				—			—
Total	1			$	919			5			$	730			—			$	—			3			$	670

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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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