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Loans (Tables) | 9 Months Ended
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Sep. 30, 2015
Receivables [Abstract] |
Loans | Loans are comprised of the following:
(in 000's) | September 30, 2015 |  |  | December 31, 2014 |
Commercial and Business Loans | $ | 62,648 |  |  | $ | 60,422 |
Government Program Loans | 1,616 |  |  | 1,947 |
Total Commercial and Industrial | 64,264 |  |  | 62,369 |
Real Estate – Mortgage: |  |  |  |  |
Commercial Real Estate | 165,065 |  |  | 154,672 |
Residential Mortgages | 72,452 |  |  | 59,095 |
Home Improvement and Home Equity loans | 960 |  |  | 1,110 |
Total Real Estate Mortgage | 238,477 |  |  | 214,877 |
Real Estate Construction and Development | 150,888 |  |  | 137,158 |
Agricultural | 43,025 |  |  | 31,713 |
Installment | 19,047 |  |  | 11,802 |
Total Loans | $ | 515,701 |  |  | $ | 457,919 |
Delinquent Loans | The Company monitors delinquency and potential problem loans on an ongoing basis through weekly reports to the Loan Committee and monthly reports to the Board of Directors. The following is a summary of delinquent loans at September 30, 2015 (in 000's):
September 30, 2015 | Loans 30-60 Days Past Due |  | Loans 61-89 Days Past Due |  | Loans 90 or More Days Past Due |  | Total Past Due Loans |  | Current Loans |  | Total Loans |  | Accruing Loans 90 or More Days Past Due
Commercial and Business Loans | $ | — |  |  | $ | — |  |  | $ | 962 |  |  | $ | 962 |  |  | $ | 61,686 |  |  | $ | 62,648 |  |  | $ | — |
Government Program Loans | — |  |  | — |  |  | 19 |  |  | 19 |  |  | 1,597 |  |  | 1,616 |  |  | 19 |
Total Commercial and Industrial | — |  |  | — |  |  | 981 |  |  | 981 |  |  | 63,283 |  |  | 64,264 |  |  | 19 |
Commercial Real Estate Loans | — |  |  | 747 |  |  | — |  |  | 747 |  |  | 164,318 |  |  | 165,065 |  |  | — |
Residential Mortgages | — |  |  | 63 |  |  | 267 |  |  | 330 |  |  | 72,122 |  |  | 72,452 |  |  | — |
Home Improvement and Home Equity Loans | — |  |  | — |  |  | — |  |  | — |  |  | 960 |  |  | 960 |  |  | — |
Total Real Estate Mortgage | — |  |  | 810 |  |  | 267 |  |  | 1,077 |  |  | 237,400 |  |  | 238,477 |  |  | — |
Real Estate Construction and Development Loans | — |  |  | — |  |  | — |  |  | — |  |  | 150,888 |  |  | 150,888 |  |  | — |
Agricultural Loans | — |  |  | — |  |  | — |  |  | — |  |  | 43,025 |  |  | 43,025 |  |  | — |
Consumer Loans | — |  |  | — |  |  | 450 |  |  | 450 |  |  | 18,382 |  |  | 18,832 |  |  | — |
Overdraft Protection Lines | — |  |  | — |  |  | — |  |  | — |  |  | 78 |  |  | 78 |  |  | — |
Overdrafts | — |  |  | — |  |  | — |  |  | — |  |  | 137 |  |  | 137 |  |  | — |
Total Installment | — |  |  | — |  |  | 450 |  |  | 450 |  |  | 18,597 |  |  | 19,047 |  |  | — |
Total Loans | $ | — |  |  | $ | 810 |  |  | $ | 1,698 |  |  | $ | 2,508 |  |  | $ | 513,193 |  |  | $ | 515,701 |  |  | $ | 19 |
The following is a summary of delinquent loans at December 31, 2014 (in 000's):
December 31, 2014 | Loans 30-60 Days Past Due |  | Loans 61-89 Days Past Due |  | Loans 90 or More Days Past Due |  | Total Past Due Loans |  | Current Loans |  | Total Loans |  | Accruing Loans 90 or More Days Past Due
Commercial and Business Loans | $ | 962 |  |  | $ | — |  |  | $ | — |  |  | $ | 962 |  |  | $ | 59,460 |  |  | $ | 60,422 |  |  | $ | — |
Government Program Loans | 445 |  |  | — |  |  | — |  |  | 445 |  |  | 1,502 |  |  | 1,947 |  |  | — |
Total Commercial and Industrial | 1,407 |  |  | — |  |  | — |  |  | 1,407 |  |  | 60,962 |  |  | 62,369 |  |  | — |
Commercial Real Estate Loans | 463 |  |  | — |  |  | — |  |  | 463 |  |  | 154,209 |  |  | 154,672 |  |  | — |
Residential Mortgages | — |  |  | 90 |  |  | 162 |  |  | 252 |  |  | 58,843 |  |  | 59,095 |  |  | — |
Home Improvement and Home Equity Loans | 43 |  |  | — |  |  | 42 |  |  | 85 |  |  | 1,025 |  |  | 1,110 |  |  | — |
Total Real Estate Mortgage | 506 |  |  | 90 |  |  | 204 |  |  | 800 |  |  | 214,077 |  |  | 214,877 |  |  | — |
Real Estate Construction and Development Loans | — |  |  | — |  |  | — |  |  | — |  |  | 137,158 |  |  | 137,158 |  |  | — |
Agricultural Loans | — |  |  | — |  |  | — |  |  | — |  |  | 31,713 |  |  | 31,713 |  |  | — |
Consumer Loans | 67 |  |  | — |  |  | — |  |  | 67 |  |  | 11,428 |  |  | 11,495 |  |  | — |
Overdraft Protection Lines | — |  |  | — |  |  | — |  |  | — |  |  | 92 |  |  | 92 |  |  | — |
Overdrafts | — |  |  | — |  |  | — |  |  | — |  |  | 215 |  |  | 215 |  |  | — |
Total Installment | 67 |  |  | — |  |  | — |  |  | 67 |  |  | 11,735 |  |  | 11,802 |  |  | — |
Total Loans | $ | 1,980 |  |  | $ | 90 |  |  | $ | 204 |  |  | $ | 2,274 |  |  | $ | 455,645 |  |  | $ | 457,919 |  |  | $ | — |
Nonaccrual Loan Balances | The following is a summary of nonaccrual loan balances at September 30, 2015 and December 31, 2014 (in 000's).
| September 30, 2015 |  | December 31, 2014
Commercial and Business Loans | $ | 962 |  |  | $ | 12 |
Government Program Loans | 348 |  |  | 421 |
Total Commercial and Industrial | 1,310 |  |  | 433 |
Commercial Real Estate Loans | 1,280 |  |  | 3,145 |
Residential Mortgages | 267 |  |  | 1,174 |
Home Improvement and Home Equity Loans | — |  |  | 42 |
Total Real Estate Mortgage | 1,547 |  |  | 4,361 |
Real Estate Construction and Development Loans | 4,941 |  |  | 5,141 |
Agricultural Loans | — |  |  | — |
Consumer Loans | 450 |  |  | — |
Overdraft Protection Lines | — |  |  | — |
Overdrafts | — |  |  | — |
Total Installment | 450 |  |  | — |
Total Loans | $ | 8,248 |  |  | $ | 9,935 |
Impaired Loans | The following is a summary of impaired loans at September 30, 2015 (in 000's).
September 30, 2015 | Unpaid Contractual Principal Balance |  | Recorded Investment With No Allowance (1) |  | Recorded Investment With Allowance (1) |  | Total Recorded Investment |  | Related Allowance |  | Average Recorded Investment (2) |  | Interest Recognized (2)
Commercial and Business Loans | $ | 1,723 |  |  | $ | 530 |  |  | $ | 1,195 |  |  | $ | 1,725 |  |  | $ | 1,019 |  |  | $ | 1,568 |  |  | $ | 28 |
Government Program Loans | 348 |  |  | 348 |  |  | — |  |  | 348 |  |  | — |  |  | 381 |  |  | 22 |
Total Commercial and Industrial | 2,071 |  |  | 878 |  |  | 1,195 |  |  | 2,073 |  |  | 1,019 |  |  | 1,949 |  |  | 50 |
Commercial Real Estate Loans | 1,279 |  |  | — |  |  | 1,279 |  |  | 1,279 |  |  | 512 |  |  | 2,093 |  |  | 51 |
Residential Mortgages | 3,827 |  |  | 1,222 |  |  | 2,613 |  |  | 3,835 |  |  | 160 |  |  | 4,161 |  |  | 153 |
Home Improvement and Home Equity Loans | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 21 |  |  | — |
Total Real Estate Mortgage | 5,106 |  |  | 1,222 |  |  | 3,892 |  |  | 5,114 |  |  | 672 |  |  | 6,275 |  |  | 204 |
Real Estate Construction and Development Loans | 6,114 |  |  | 5,411 |  |  | 708 |  |  | 6,119 |  |  | 143 |  |  | 6,244 |  |  | 303 |
Agricultural Loans | 20 |  |  | 20 |  |  | — |  |  | 20 |  |  | — |  |  | 27 |  |  | 7 |
Consumer Loans | 1,100 |  |  | — |  |  | 1,105 |  |  | 1,105 |  |  | 585 |  |  | 1,055 |  |  | 26 |
Overdraft Protection Lines | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Overdrafts | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total Installment | 1,100 |  |  | — |  |  | 1,105 |  |  | 1,105 |  |  | 585 |  |  | 1,055 |  |  | 26 |
Total Impaired Loans | $ | 14,411 |  |  | $ | 7,531 |  |  | $ | 6,900 |  |  | $ | 14,431 |  |  | $ | 2,419 |  |  | $ | 15,550 |  |  | $ | 590 |
(1) The recorded investment in loans includes accrued interest receivable of $20,000. (2) Information is based on the nine month period ended September 30, 2015. The following is a summary of impaired loans at December 31, 2014 (in 000's).
December 31, 2014 | Unpaid Contractual Principal Balance |  | Recorded Investment With No Allowance (1) |  | Recorded Investment With Allowance (1) |  | Total Recorded Investment |  | Related Allowance |  | Average Recorded Investment (2) |  | Interest Recognized (2)
Commercial and Business Loans | $ | 996 |  |  | $ | 770 |  |  | $ | 230 |  |  | $ | 1,000 |  |  | $ | 64 |  |  | $ | 847 |  |  | $ | 76 |
Government Program Loans | 421 |  |  | 421 |  |  | — |  |  | 421 |  |  | — |  |  | 250 |  |  | 28 |
Total Commercial and Industrial | 1,417 |  |  | 1,191 |  |  | 230 |  |  | 1,421 |  |  | 64 |  |  | 1,097 |  |  | 104 |
Commercial Real Estate Loans | 3,145 |  |  | 1,794 |  |  | 1,351 |  |  | 3,145 |  |  | 478 |  |  | 5,765 |  |  | 244 |
Residential Mortgages | 4,315 |  |  | 1,474 |  |  | 2,852 |  |  | 4,326 |  |  | 170 |  |  | 4,564 |  |  | 188 |
Home Improvement and Home Equity Loans | 42 |  |  | 42 |  |  | — |  |  | 42 |  |  | — |  |  | 11 |  |  | 3 |
Total Real Estate Mortgage | 7,502 |  |  | 3,310 |  |  | 4,203 |  |  | 7,513 |  |  | 648 |  |  | 10,340 |  |  | 435 |
Real Estate Construction and Development Loans | 6,367 |  |  | 6,371 |  |  | — |  |  | 6,371 |  |  | — |  |  | 3,362 |  |  | 209 |
Agricultural Loans | 32 |  |  | 32 |  |  | — |  |  | 32 |  |  | — |  |  | 37 |  |  | 9 |
Consumer Loans | 695 |  |  | 655 |  |  | 45 |  |  | 700 |  |  | 3 |  |  | 209 |  |  | 37 |
Overdraft Protection Lines | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Overdrafts | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total Installment | 695 |  |  | 655 |  |  | 45 |  |  | 700 |  |  | 3 |  |  | 209 |  |  | 37 |
Total Impaired Loans | $ | 16,013 |  |  | $ | 11,559 |  |  | $ | 4,478 |  |  | $ | 16,037 |  |  | $ | 715 |  |  | $ | 15,045 |  |  | $ | 794 |
(1) The recorded investment in loans includes accrued interest receivable of $24,000. (2) Information is based on the twelve month period ended December 31, 2014.
Troubled Debt Restructuring Activity | The following tables illustrates TDR activity for the periods indicated:
| Three Months Ended September 30, 2015
($ in 000's) | Number of Contracts |  | Pre- Modification Outstanding Recorded Investment |  | Post- Modification Outstanding Recorded Investment |  | Number of Contracts which Defaulted During Period |  | Recorded Investment on Defaulted TDRs
Troubled Debt Restructurings |  |  |  |  |  |  |  |  |
Commercial and Business Loans | 1 |  |  | $ | 81 |  |  | $ | 81 |  |  | — |  |  | $ | — |
Government Program Loans | — |  |  | — |  |  | — |  |  | — |  |  | — |
Commercial Real Estate Term Loans | — |  |  | — |  |  | — |  |  | — |  |  | — |
Single Family Residential Loans | — |  |  | — |  |  | — |  |  | — |  |  | — |
Home Improvement and Home Equity Loans | — |  |  | — |  |  | — |  |  | — |  |  | — |
Real Estate Construction and Development Loans | — |  |  | — |  |  | — |  |  | — |  |  | — |
Agricultural Loans | — |  |  | — |  |  | — |  |  | — |  |  | — |
Consumer Loans | — |  |  | — |  |  | — |  |  | — |  |  | — |
Overdraft Protection Lines | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total Loans | 1 |  |  | $ | 81 |  |  | $ | 81 |  |  | — |  |  | $ | — |
| Nine Months Ended September 30, 2015
| Number of Contracts |  | Pre- Modification Outstanding Recorded Investment |  | Post- Modification Outstanding Recorded Investment |  | Number of Contracts which Defaulted During Period |  | Recorded Investment on Defaulted TDRs
Troubled Debt Restructurings |  |  |  |  |  |  |  |  |
Commercial and Business Loans | 2 |  |  | $ | 339 |  |  | $ | 335 |  |  | — |  |  | $ | — |
Government Program Loans | — |  |  | — |  |  | — |  |  | — |  |  | — |
Commercial Real Estate Term Loans | — |  |  | — |  |  | — |  |  | — |  |  | — |
Single Family Residential Loans | — |  |  | — |  |  | — |  |  | — |  |  | — |
Home Improvement and Home Equity Loans | — |  |  | — |  |  | — |  |  | — |  |  | — |
Real Estate Construction and Development Loans | — |  |  | — |  |  | — |  |  | — |  |  | — |
Agricultural Loans | — |  |  | — |  |  | — |  |  | — |  |  | — |
Consumer Loans | — |  |  | — |  |  | — |  |  | — |  |  | — |
Overdraft Protection Lines | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total Loans | 2 |  |  | $ | 339 |  |  | $ | 335 |  |  | — |  |  | $ | — |
| Three Months Ended September 30, 2014
($ in 000's) | Number of Contracts |  | Pre- Modification Outstanding Recorded Investment |  | Post- Modification Outstanding Recorded Investment |  | Number of Contracts which Defaulted During Period |  | Recorded Investment on Defaulted TDRs
Troubled Debt Restructurings |  |  |  |  |  |  |  |  |
Commercial and Business Loans | 2 |  |  | $ | 300 |  |  | $ | 286 |  |  | — |  |  | $ | — |
Government Program Loans | — |  |  | — |  |  | — |  |  | — |  |  | — |
Commercial Real Estate Term Loans | — |  |  | — |  |  | — |  |  | — |  |  | — |
Single Family Residential Loans | — |  |  | — |  |  | — |  |  | 1 |  |  | 162 |
Home Improvement and Home Equity Loans | — |  |  | — |  |  | — |  |  | — |  |  | — |
Real Estate Construction and Development Loans | — |  |  | — |  |  | — |  |  | — |  |  | — |
Agricultural Loans | — |  |  | — |  |  | — |  |  | — |  |  | — |
Consumer Loans | — |  |  | — |  |  | — |  |  | — |  |  | — |
Overdraft Protection Lines | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total Loans | 2 |  |  | $ | 300 |  |  | $ | 286 |  |  | 1 |  |  | $ | 162 |
| Nine Months Ended September 30, 2014
($ in 000's) | Number of Contracts |  | Pre- Modification Outstanding Recorded Investment |  | Post- Modification Outstanding Recorded Investment |  | Number of Contracts which Defaulted During Period |  | Recorded Investment on Defaulted TDRs
Troubled Debt Restructurings |  |  |  |  |  |  |  |  |
Commercial and Business Loans | 3 |  |  | $ | 350 |  |  | $ | 335 |  |  | 1 |  |  | $ | — |
Government Program Loans | 1 |  |  | 544 |  |  | 534 |  |  | 1 |  |  | — |
Commercial Real Estate Term Loans | — |  |  | — |  |  | — |  |  | — |  |  | — |
Single Family Residential Loans | — |  |  | — |  |  | — |  |  | 3 |  |  | 657 |
Home Improvement and Home Equity Loans | — |  |  | — |  |  | — |  |  | — |  |  | — |
Real Estate Construction and Development Loans | — |  |  | — |  |  | — |  |  | 2 |  |  | 394 |
Agricultural Loans | — |  |  | — |  |  | — |  |  | — |  |  | — |
Consumer Loans | — |  |  | — |  |  | — |  |  | — |  |  | — |
Overdraft Protection Lines | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total Loans | 4 |  |  | $ | 894 |  |  | $ | 869 |  |  | 7 |  |  | $ | 1,051 |
TDR Activity by Loan Category | The following tables summarize TDR activity by loan category for the nine months ended September 30, 2015 and September 30, 2014 (in 000's).
Nine Months Ended September 30, 2015 | Commercial and Industrial |  | Commercial Real Estate |  | Residential Mortgages |  | Home Improvement and Home Equity |  | Real Estate Construction Development |  | Agricultural |  | Installment & Other |  | Total
Beginning balance | $ | 1,306 |  |  | $ | 2,713 |  |  | $ | 4,225 |  |  | $ | — |  |  | $ | 6,029 |  |  | $ | 32 |  |  | $ | 695 |  |  | $ | 15,000 |
Defaults | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Additions | 81 |  |  | — |  |  | 256 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 337 |
Principal reductions | (376 | ) |  | (1,434 | ) |  | (922 | ) |  | — |  |  | (236 | ) |  | (12 | ) |  | (45 | ) |  | (3,025 | )
Ending balance | $ | 1,011 |  |  | $ | 1,279 |  |  | $ | 3,559 |  |  | $ | — |  |  | $ | 5,793 |  |  | $ | 20 |  |  | $ | 650 |  |  | $ | 12,312 |
Allowance for loan loss | $ | 36 |  |  | $ | 512 |  |  | $ | 160 |  |  | $ | — |  |  | $ | 79 |  |  | $ | — |  |  | $ | 135 |  |  | $ | 922 |
Nine Months Ended September 30, 2014 | Commercial and Industrial |  | Commercial Real Estate |  | Residential Mortgages |  | Home Improvement and Home Equity |  | Real Estate Construction Development |  | Agricultural |  | Installment & Other |  | Total
Beginning balance | $ | 675 |  |  | $ | 1,468 |  |  | $ | 5,273 |  |  | $ | — |  |  | $ | 1,551 |  |  | $ | 44 |  |  | $ | 48 |  |  | $ | 9,059 |
Defaults | — |  |  | — |  |  | (656 | ) |  | — |  |  | (395 | ) |  | — |  |  | — |  |  | (1,051 | )
Additions | 894 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 894 |
Principal reductions | (694 | ) |  | (88 | ) |  | (360 | ) |  | — |  |  | (670 | ) |  | (9 | ) |  | (3 | ) |  | (1,824 | )
Ending balance | $ | 875 |  |  | $ | 1,380 |  |  | $ | 4,257 |  |  | $ | — |  |  | $ | 486 |  |  | $ | 35 |  |  | $ | 45 |  |  | $ | 7,078 |
Allowance for loan loss | $ | 47 |  |  | $ | 486 |  |  | $ | 184 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 2 |  |  | $ | 719 |
The following tables summarize TDR activity by loan category for the quarters ended September 30, 2015 and September 30, 2014.
Three months ended September 30, 2015 | Commercial and Industrial |  | Commercial Real Estate |  | Residential Mortgages |  | Home Improvement and Home Equity |  | Real Estate Construction Development |  | Agricultural |  | Installment & Other |  | Total
Beginning balance | $ | 975 |  |  | $ | 1,302 |  |  | $ | 3,638 |  |  | $ | — |  |  | $ | 5,870 |  |  | $ | 24 |  |  | $ | 650 |  |  | $ | 12,459 |
Defaults | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Additions | 81 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 81 |
Principal reductions | (45 | ) |  | (23 | ) |  | (79 | ) |  | — |  |  | (77 | ) |  | (4 | ) |  | — |  |  | (228 | )
Ending balance | $ | 1,011 |  |  | $ | 1,279 |  |  | $ | 3,559 |  |  | $ | — |  |  | $ | 5,793 |  |  | $ | 20 |  |  | $ | 650 |  |  | $ | 12,312 |
Allowance for loan loss | $ | 36 |  |  | $ | 512 |  |  | $ | 160 |  |  | $ | 0 |  |  | $ | 79 |  |  | $ | — |  |  | $ | 135 |  |  | $ | 922 |
Three months ended September 30, 2014 | Commercial and Industrial |  | Commercial Real Estate |  | Residential Mortgages |  | Home Improvement and Home Equity |  | Real Estate Construction Development |  | Agricultural |  | Installment & Other |  | Total
Beginning balance | $ | 1,107 |  |  | $ | 1,410 |  |  | $ | 4,536 |  |  | $ | — |  |  | $ | 490 |  |  | $ | 38 |  |  | $ | 46 |  |  | $ | 7,627 |
Defaults | — |  |  | — |  |  | (162 | ) |  | — |  |  | — |  |  | — |  |  | — |  |  | (162 | )
Additions | 300 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 300 |
Principal reductions | (532 | ) |  | (30 | ) |  | (117 | ) |  | — |  |  | (4 | ) |  | (3 | ) |  | (1 | ) |  | (687 | )
Ending balance | $ | 875 |  |  | $ | 1,380 |  |  | $ | 4,257 |  |  | $ | — |  |  | $ | 486 |  |  | $ | 35 |  |  | $ | 45 |  |  | $ | 7,078 |
Allowance for loan loss | $ | 47 |  |  | $ | 486 |  |  | $ | 184 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 2 |  |  | $ | 719 |
Credit Risk Rating for Commercial, Construction and Non-Consumer Related Loans | The following tables summarize the credit risk ratings for commercial, construction, and other non-consumer related loans for September 30, 2015 and December 31, 2014:
| Commercial and Industrial |  | Commercial Real Estate |  | Real Estate Construction and Development |  | Agricultural |  | Total
September 30, 2015 |  |  |  |
(in 000's) |  |  |  |
Grades 1 and 2 | $ | 686 |  |  | $ | — |  |  | $ | — |  |  | $ | 50 |  |  | $ | 736 |
Grade 3 | 2,009 |  |  | 6,005 |  |  | — |  |  | — |  |  | 8,014 |
Grades 4 and 5 – pass | 54,775 |  |  | 155,436 |  |  | 129,524 |  |  | 42,975 |  |  | 382,710 |
Grade 6 – special mention | 5,189 |  |  | 2,345 |  |  | — |  |  | — |  |  | 7,534 |
Grade 7 – substandard | 643 |  |  | 1,279 |  |  | 21,364 |  |  | — |  |  | 23,286 |
Grade 8 – doubtful | 962 |  |  | — |  |  | — |  |  | — |  |  | 962 |
Total | $ | 64,264 |  |  | $ | 165,065 |  |  | $ | 150,888 |  |  | $ | 43,025 |  |  | $ | 423,242 |
| Commercial and Industrial |  | Commercial Real Estate |  | Real Estate Construction and Development |  | Agricultural |  | Total
December 31, 2014 |  |  |  |
(in 000's) |  |  |  |
Grades 1 and 2 | $ | 591 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 591 |
Grade 3 | 2,012 |  |  | 4,808 |  |  | 775 |  |  | — |  |  | 7,595 |
Grades 4 and 5 – pass | 58,179 |  |  | 144,230 |  |  | 114,766 |  |  | 31,600 |  |  | 348,775 |
Grade 6 – special mention | 342 |  |  | 1,095 |  |  | — |  |  | 113 |  |  | 1,550 |
Grade 7 – substandard | 1,245 |  |  | 4,539 |  |  | 21,617 |  |  | — |  |  | 27,401 |
Grade 8 – doubtful | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total | $ | 62,369 |  |  | $ | 154,672 |  |  | $ | 137,158 |  |  | $ | 31,713 |  |  | $ | 385,912 |
Credit Risk Ratings for Consumer Related Loans and Other Homogenous Loans | The following tables summarize the credit risk ratings for consumer related loans and other homogeneous loans for September 30, 2015 and December 31, 2014:
| September 30, 2015 |  | December 31, 2014
| Residential Mortgages |  | Home Improvement and Home Equity |  | Installment |  | Total |  | Residential Mortgages |  | Home Improvement and Home Equity |  | Installment |  | Total
(in 000's) |  |  |  |  |  |  |
Not graded | $ | 50,486 |  |  | $ | 931 |  |  | $ | 17,061 |  |  | $ | 68,478 |  |  | $ | 38,207 |  |  | $ | 1,038 |  |  | $ | 10,287 |  |  | $ | 49,532 |
Pass | 19,868 |  |  | 29 |  |  | 886 |  |  | 20,783 |  |  | 17,887 |  |  | 30 |  |  | 865 |  |  | 18,782 |
Special Mention | — |  |  | — |  |  | — |  |  | — |  |  | 216 |  |  | — |  |  | — |  |  | 216 |
Substandard | 2,098 |  |  | — |  |  | 1,100 |  |  | 3,198 |  |  | 2,785 |  |  | 42 |  |  | 650 |  |  | 3,477 |
Total | $ | 72,452 |  |  | $ | 960 |  |  | $ | 19,047 |  |  | $ | 92,459 |  |  | $ | 59,095 |  |  | $ | 1,110 |  |  | $ | 11,802 |  |  | $ | 72,007 |
Allowance for Credit Loses by Loan Category | The following summarizes the activity in the allowance for credit losses by loan category for the nine months ended September 30, 2015 and 2014 (in 000's).
Nine Months Ended | Commercial and Industrial |  | Real Estate Mortgage |  | Real Estate Construction Development |  | Agricultural |  | Installment & Other |  | Commercial Lease Financing |  | Unallocated |  | Total
September 30, 2015 |  |  |  |  |  |  |
Beginning balance | $ | 1,219 |  |  | $ | 1,653 |  |  | $ | 6,278 |  |  | $ | 481 |  |  | $ | 293 |  |  | $ | — |  |  | $ | 847 |  |  | $ | 10,771 |
Provision for credit losses | 834 |  |  | (209 | ) |  | (426 | ) |  | 69 |  |  | 729 |  |  | — |  |  | (563 | ) |  | 434 |
Charge-offs | (387 | ) |  | — |  |  | — |  |  | — |  |  | (17 | ) |  | — |  |  | (9 | ) |  | (413 | )
Recoveries | 581 |  |  | 131 |  |  | 60 |  |  | — |  |  | 8 |  |  | — |  |  | 1 |  |  | 781 |
Net recoveries | 194 |  |  | 131 |  |  | 60 |  |  | — |  |  | (9 | ) |  | — |  |  | (8 | ) |  | 368 |
Ending balance | $ | 2,247 |  |  | $ | 1,575 |  |  | $ | 5,912 |  |  | $ | 550 |  |  | $ | 1,013 |  |  | $ | — |  |  | $ | 276 |  |  | $ | 11,573 |
Period-end amount allocated to: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Loans individually evaluated for impairment | 1,019 |  |  | 672 |  |  | 143 |  |  | — |  |  | 585 |  |  | — |  |  | — |  |  | 2,419 |
Loans collectively evaluated for impairment | 1,228 |  |  | 903 |  |  | 5,769 |  |  | 550 |  |  | 428 |  |  | — |  |  | 276 |  |  | 9,154 |
Ending balance | $ | 2,247 |  |  | $ | 1,575 |  |  | $ | 5,912 |  |  | $ | 550 |  |  | $ | 1,013 |  |  | $ | — |  |  | $ | 276 |  |  | $ | 11,573 |
Nine Months Ended | Commercial and Industrial |  | Real Estate Mortgage |  | Real Estate Construction Development |  | Agricultural |  | Installment & Other |  | Commercial Lease Financing |  | Unallocated |  | Total
September 30, 2014 |  |  |  |  |  |  |
Beginning balance | $ | 2,340 |  |  | $ | 1,862 |  |  | $ | 5,533 |  |  | $ | 582 |  |  | $ | 276 |  |  | $ | — |  |  | $ | 395 |  |  | $ | 10,988 |
Recovery of provision for credit losses | (877 | ) |  | 55 |  |  | 253 |  |  | (76 | ) |  | 64 |  |  | (46 | ) |  | 526 |  |  | (101 | )
Charge-offs | (183 | ) |  | (131 | ) |  | (60 | ) |  | — |  |  | — |  |  | — |  |  | (10 | ) |  | (384 | )
Recoveries | 181 |  |  | 13 |  |  | 319 |  |  | 6 |  |  | 47 |  |  | 46 |  |  | — |  |  | 612 |
Net charge-offs | (2 | ) |  | (118 | ) |  | 259 |  |  | 6 |  |  | 47 |  |  | 46 |  |  | (10 | ) |  | 228 |
Ending balance | $ | 1,461 |  |  | $ | 1,799 |  |  | $ | 6,045 |  |  | $ | 512 |  |  | $ | 387 |  |  | — |  |  | $ | 911 |  |  | $ | 11,115 |
Period-end amount allocated to: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Loans individually evaluated for impairment | 47 |  |  | 670 |  |  | — |  |  | — |  |  | 2 |  |  | — |  |  | — |  |  | 719 |
Loans collectively evaluated for impairment | 1,414 |  |  | 1,129 |  |  | 6,045 |  |  | 512 |  |  | 385 |  |  | — |  |  | 911 |  |  | 10,396 |
Ending balance | $ | 1,461 |  |  | $ | 1,799 |  |  | $ | 6,045 |  |  | $ | 512 |  |  | $ | 387 |  |  | — |  |  | $ | 911 |  |  | $ | 11,115 |
Three Months Ended | Commercial and Industrial |  | Real Estate Mortgage |  | Real Estate Construction Development |  | Agricultural |  | Installment & Other |  | Commercial Lease Financing |  | Unallocated |  | Total
September 30, 2015 |  |  |  |  |  |  |
Beginning balance | $ | 2,217 |  |  | $ | 1,609 |  |  | $ | 6,360 |  |  | $ | 450 |  |  | $ | 815 |  |  | $ | — |  |  | $ | 101 |  |  | $ | 11,552 |
Recovery of provision for credit losses | 22 |  |  | (39 | ) |  | (477 | ) |  | 100 |  |  | 194 |  |  | — |  |  | 177 |  |  | (23 | )
Charge-offs | (2 | ) |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | (2 | ) |  | (4 | )
Recoveries | 10 |  |  | 5 |  |  | 29 |  |  | — |  |  | 4 |  |  | — |  |  | — |  |  | 48 |
Net charge-offs | 8 |  |  | 5 |  |  | 29 |  |  | — |  |  | 4 |  |  | — |  |  | (2 | ) |  | 44 |
Ending balance | $ | 2,247 |  |  | $ | 1,575 |  |  | $ | 5,912 |  |  | $ | 550 |  |  | $ | 1,013 |  |  | $ | — |  |  | $ | 276 |  |  | $ | 11,573 |
Period-end amount allocated to: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Loans individually evaluated for impairment | 1,019 |  |  | 672 |  |  | 143 |  |  | — |  |  | 585 |  |  | — |  |  | — |  |  | 2,419 |
Loans collectively evaluated for impairment | 1,228 |  |  | 903 |  |  | 5,769 |  |  | 550 |  |  | 428 |  |  | — |  |  | 276 |  |  | 9,154 |
Ending balance | $ | 2,247 |  |  | $ | 1,575 |  |  | $ | 5,912 |  |  | $ | 550 |  |  | $ | 1,013 |  |  | $ | — |  |  | $ | 276 |  |  | $ | 11,573 |
Three Months Ended | Commercial and Industrial |  | Real Estate Mortgage |  | Real Estate Construction Development |  | Agricultural |  | Installment & Other |  | Commercial Lease Financing |  | Unallocated |  | Total
September 30, 2014 |  |  |  |  |  |  |
Beginning balance | $ | 1,396 |  |  | $ | 1,688 |  |  | $ | 6,452 |  |  | $ | 494 |  |  | $ | 288 |  |  | $ | — |  |  | $ | 730 |  |  | $ | 11,048 |
Provision for credit losses | 149 |  |  | 106 |  |  | (505 | ) |  | 16 |  |  | 88 |  |  | — |  |  | 185 |  |  | 39 |
Charge-offs | (93 | ) |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | (4 | ) |  | (97 | )
Recoveries | 9 |  |  | 5 |  |  | 98 |  |  | 2 |  |  | 11 |  |  | — |  |  | — |  |  | 125 |
Net charge-offs | (84 | ) |  | 5 |  |  | 98 |  |  | 2 |  |  | 11 |  |  | — |  |  | (4 | ) |  | 28 |
Ending balance | $ | 1,461 |  |  | $ | 1,799 |  |  | $ | 6,045 |  |  | $ | 512 |  |  | $ | 387 |  |  | $ | — |  |  | $ | 911 |  |  | $ | 11,115 |
Period-end amount allocated to: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Loans individually evaluated for impairment | 47 |  |  | 670 |  |  | — |  |  | — |  |  | 2 |  |  | — |  |  | — |  |  | 719 |
Loans collectively evaluated for impairment | 1,414 |  |  | 1,129 |  |  | 6,045 |  |  | 512 |  |  | 385 |  |  | — |  |  | 911 |  |  | 10,396 |
Ending balance | $ | 1,461 |  |  | $ | 1,799 |  |  | $ | 6,045 |  |  | $ | 512 |  |  | $ | 387 |  |  | $ | — |  |  | $ | 911 |  |  | $ | 11,115 |
Summarized Loan Balances | The following summarizes information with respect to the loan balances at September 30, 2015 and 2014.
| September 30, 2015 |  | September 30, 2014
| Loans Individually Evaluated for Impairment |  | Loans Collectively Evaluated for Impairment |  | Total Loans |  | Loans Individually Evaluated for Impairment |  | Loans Collectively Evaluated for Impairment |  | Total Loans
(in 000's) |  |  |  |  |
Commercial and Business Loans | $ | 1,725 |  |  | $ | 60,923 |  |  | $ | 62,648 |  |  | $ | 967 |  |  | $ | 66,398 |  |  | $ | 67,365 |
Government Program Loans | 348 |  |  | 1,268 |  |  | 1,616 |  |  | 41 |  |  | 1,919 |  |  | 1,960 |
Total Commercial and Industrial | 2,073 |  |  | 62,191 |  |  | 64,264 |  |  | 1,008 |  |  | 68,317 |  |  | 69,325 |
Commercial Real Estate Loans | 1,279 |  |  | 163,786 |  |  | 165,065 |  |  | 3,243 |  |  | 151,166 |  |  | 154,409 |
Residential Mortgage Loans | 3,835 |  |  | 68,617 |  |  | 72,452 |  |  | 4,360 |  |  | 57,359 |  |  | 61,719 |
Home Improvement and Home Equity Loans | — |  |  | 960 |  |  | 960 |  |  | — |  |  | 1,186 |  |  | 1,186 |
Total Real Estate Mortgage | 5,114 |  |  | 233,363 |  |  | 238,477 |  |  | 7,603 |  |  | 209,711 |  |  | 217,314 |
Real Estate Construction and Development Loans | 6,119 |  |  | 144,769 |  |  | 150,888 |  |  | 5,695 |  |  | 110,888 |  |  | 116,583 |
Agricultural Loans | 20 |  |  | 43,005 |  |  | 43,025 |  |  | 35 |  |  | 32,835 |  |  | 32,870 |
Installment Loans | 1,105 |  |  | 17,942 |  |  | 19,047 |  |  | 45 |  |  | 11,299 |  |  | 11,344 |
Total Loans | $ | 14,431 |  |  | $ | 501,270 |  |  | $ | 515,701 |  |  | $ | 14,386 |  |  | $ | 433,050 |  |  | $ | 447,436 |

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