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Loans and ALLL (Tables)

3 Months Ended

Mar. 31, 2021

Receivables [Abstract]

Allowance for Loan Losses and Recorded Investment in Loans

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

			Allowance for Loan Losses
			Three Months Ended March 31, 2021
			Commercial						Agricultural						Residential Real Estate						Consumer						Unallocated						Total
January 1, 2021			$	2,162					$	311					$	1,363					$	798					$	5,110					$	9,744
Charge-offs			(31)						—						—						(128)						—						(159)
Recoveries			82						2						55						70						—						209
Provision for loan losses			(514)						(83)						(255)						216						113						(523)
March 31, 2021			$	1,699					$	230					$	1,163					$	956					$	5,223					$	9,271

			Allowance for Loan Losses and Recorded Investment in Loans
			March 31, 2021
			Commercial						Agricultural						Residential Real Estate						Consumer						Unallocated						Total
ALLL
Individually evaluated for impairment			$	587					$	25					$	768					$	—					$	—					$	1,380
Collectively evaluated for impairment			1,112						205						395						956						5,223						7,891
Total			$	1,699					$	230					$	1,163					$	956					$	5,223					$	9,271
Loans
Individually evaluated for impairment			$	14,300					$	15,459					$	4,136					$	—											$	33,895
Collectively evaluated for impairment			711,240						76,170						301,773						72,840												1,162,023
Total			$	725,540					$	91,629					$	305,909					$	72,840											$	1,195,918

			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
			December 31, 2020
			Commercial						Agricultural						Residential Real Estate						Consumer						Unallocated						Total
ALLL
Individually evaluated for impairment			$	84					$	56					$	771					$	—					$	—					$	911
Collectively evaluated for impairment			2,078						255						592						798						5,110						8,833
Total			$	2,162					$	311					$	1,363					$	798					$	5,110					$	9,744
Loans
Individually evaluated for impairment			$	9,821					$	13,796					$	4,319					$	—											$	27,936
Collectively evaluated for impairment			746,865						86,665						303,224						73,621												1,210,375
Total			$	756,686					$	100,461					$	307,543					$	73,621											$	1,238,311

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, 2021
			Commercial																								Agricultural
			Real Estate						Other						Advances to Mortgage Brokers						Total						Real Estate						Other						Total						Total
Rating
1 - Excellent			$	—					$	76					$	—					$	76					$	—					$	—					$	—					$	76
2 - High quality			1,552						12,688						—						14,240						536						11						547						14,787
3 - High satisfactory			74,559						50,682						9,457						134,698						11,565						3,823						15,388						150,086
4 - Low satisfactory			401,410						130,470						—						531,880						33,333						12,922						46,255						578,135
5 - Special mention			13,941						6,206						—						20,147						12,490						3,307						15,797						35,944
6 - Substandard			16,180						6,991						—						23,171						7,173						3,418						10,591						33,762
7 - Vulnerable			46						1,282						—						1,328						2,587						276						2,863						4,191
8 - Doubtful			—						—						—						—						188						—						188						188
9 - Loss			—						—						—						—						—						—						—						—
Total			$	507,688					$	208,395					$	9,457					$	725,540					$	67,872					$	23,757					$	91,629					$	817,169

			December 31, 2020
			Commercial																								Agricultural
			Real Estate						Other						Advances to Mortgage Brokers						Total						Real Estate						Other						Total						Total
Rating
1 - Excellent			$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—
2 - High quality			2,308						13,406						—						15,714						541						11						552						16,266
3 - High satisfactory			69,327						51,093						50,258						170,678						14,411						5,312						19,723						190,401
4 - Low satisfactory			403,733						122,025						—						525,758						34,464						17,600						52,064						577,822
5 - Special mention			15,049						6,174						—						21,223						13,137						3,240						16,377						37,600
6 - Substandard			15,854						6,130						—						21,984						5,267						2,693						7,960						29,944
7 - Vulnerable			26						1,303						—						1,329						3,208						387						3,595						4,924
8 - Doubtful			—						—						—						—						190						—						190						190
9 - Loss			—						—						—						—						—						—						—						—
Total			$	506,297					$	200,131					$	50,258					$	756,686					$	71,218					$	29,243					$	100,461					$	857,147

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, 2021
			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			$	—					$	64					$	—					$	46					$	110					$	507,578					$	507,688
Commercial other			42						—						—						1,282						1,324						207,071						208,395
Advances to mortgage brokers			—						—						—						—						—						9,457						9,457
Total commercial			42						64						—						1,328						1,434						724,106						725,540
Agricultural
Agricultural real estate			—						—						—						2,775						2,775						65,097						67,872
Agricultural other			—						—						—						276						276						23,481						23,757
Total agricultural			—						—						—						3,051						3,051						88,578						91,629
Residential real estate
Senior liens			1,153						4						—						153						1,310						270,688						271,998
Junior liens			—						—						—						—						—						3,533						3,533
Home equity lines of credit			34						—						—						—						34						30,344						30,378
Total residential real estate			1,187						4						—						153						1,344						304,565						305,909
Consumer
Secured			30						—						—						—						30						69,873						69,903
Unsecured			4						—						—						—						4						2,933						2,937
Total consumer			34						—						—						—						34						72,806						72,840
Total			$	1,263					$	68					$	—					$	4,532					$	5,863					$	1,190,055					$	1,195,918

			December 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			$	333					$	—					$	—					$	26					$	359					$	505,938					$	506,297
Commercial other			486						—						—						1,303						1,789						198,342						200,131
Advances to mortgage brokers			—						—						—						—						—						50,258						50,258
Total commercial			819						—						—						1,329						2,148						754,538						756,686
Agricultural
Agricultural real estate			—						—						—						3,398						3,398						67,820						71,218
Agricultural other			1						—						—						387						388						28,855						29,243
Total agricultural			1						—						—						3,785						3,786						96,675						100,461
Residential real estate
Senior liens			3,203						145						—						199						3,547						269,425						272,972
Junior liens			25						—						—						—						25						3,791						3,816
Home equity lines of credit			8						—						—						—						8						30,747						30,755
Total residential real estate			3,236						145						—						199						3,580						303,963						307,543
Consumer
Secured			93						—						—						—						93						70,349						70,442
Unsecured			3						—						—						—						3						3,176						3,179
Total consumer			96						—						—						—						96						73,525						73,621
Total			$	4,152					$	145					$	—					$	5,313					$	9,610					$	1,228,701					$	1,238,311

Information pertaining to impaired loans

The following is a summary of impaired loans as of:

			March 31, 2021																		December 31, 2020
			Recorded Balance						Unpaid Principal Balance						Valuation Allowance						Recorded Balance						Unpaid Principal Balance						Valuation Allowance
Impaired loans with a valuation allowance
Commercial real estate			$	2,805					$	2,805					$	587					$	2,048					$	2,290					$	79
Commercial other			—						—						—						107						107						5
Agricultural real estate			1,025						1,075						25						1,994						1,994						54
Agricultural other			—						—						—						1,355						1,355						2
Residential real estate senior liens			4,136						4,394						768						4,319						4,661						771
Total impaired loans with a valuation allowance			7,966						8,274						1,380						9,823						10,407						911
Impaired loans without a valuation allowance
Commercial real estate			6,807						7,123												3,006						3,080
Commercial other			4,688						4,688												4,660						4,660
Agricultural real estate			10,155						10,155												8,681						8,731
Agricultural other			4,279						4,279												1,766						1,766
Total impaired loans without a valuation allowance			25,929						26,245												18,113						18,237
Impaired loans
Commercial			14,300						14,616						587						9,821						10,137						84
Agricultural			15,459						15,509						25						13,796						13,846						56
Residential real estate			4,136						4,394						768						4,319						4,661						771
Total impaired loans			$	33,895					$	34,519					$	1,380					$	27,936					$	28,644					$	911

The following is a summary of impaired loans for the:

			Three Months Ended March 31
			2021												2020
			Average Recorded Balance						Interest Income Recognized						Average Recorded Balance						Interest Income Recognized
Impaired loans with a valuation allowance
Commercial real estate			$	2,424					$	28					$	821					$	25
Commercial other			54						—						460						6
Agricultural real estate			1,510						11						1,878						24
Agricultural other			678						—						1,355						22
Residential real estate senior liens			4,228						43						5,343						55
Total impaired loans with a valuation allowance			8,894						82						9,857						132
Impaired loans without a valuation allowance
Commercial real estate			4,907						101						4,562						59
Commercial other			4,674						40						2,390						15
Agricultural real estate			9,418						132						7,782						59
Agricultural other			3,023						61						3,235						7
Home equity lines of credit			—						—						87						6
Consumer secured			—						—						2						—
Total impaired loans without a valuation allowance			22,022						334						18,058						146
Impaired loans
Commercial			12,059						169						8,233						105
Agricultural			14,629						204						14,250						112
Residential real estate			4,228						43						5,430						61
Consumer			—						—						2						—
Total impaired loans			$	30,916					$	416					$	27,915					$	278

Information pertaining to TDR's

The following is a summary of TDRs granted for the:

			Three Months Ended March 31
			2021																		2020
			Number of Loans						Pre-Modification Recorded Investment						Post-Modification Recorded Investment						Number of Loans						Pre-Modification Recorded Investment						Post-Modification Recorded Investment
Commercial other			3						$	4,652					$	4,652					2						$	963					$	963
Agricultural other			6						3,712						3,712						2						593						593
Residential real estate			—						—						—						2						93						93
Total			9						$	8,364					$	8,364					6						$	1,649					$	1,649

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

			Three Months Ended March 31
			2021																								2020
			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						$	3,189					2						$	1,463					1						$	919					1						$	44
Agricultural other			6						3,712						—						—						—						—						2						593
Residential real estate			—						—						—						—						—						—						2						93
Total			7						$	6,901					2						$	1,463					1						$	919					5						$	730

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

			March 31 2021						December 31 2020
TDRs			$	31,515					$	24,930

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Tabular disclosure of allowance for credit loss on financing receivable.

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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

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
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