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Loans and Allowance for Loan Losses (Tables) | 9 Months Ended
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Sep. 30, 2019
Receivables [Abstract] |
Summary of categories of loans |
|  | Total Loans |  |  | Nonaccrual Loans |
($ in thousands) |  | September 2019 |  |  | December 2018 |  |  | September 2019 |  |  | December 2018 |
Commercial & industrial |  | $ | 144,462 |  |  | $ | 127,041 |  |  | $ | 834 |  |  | $ | 730 |
Commercial real estate - owner occupied |  |  | 97,470 |  |  |  | 95,651 |  |  |  | - |  |  |  | - |
Commercial real estate - nonowner occupied |  |  | 263,869 |  |  |  | 245,140 |  |  |  | 262 |  |  |  | 218 |
Agricultural |  |  | 51,946 |  |  |  | 52,012 |  |  |  | - |  |  |  | - |
Residential real estate |  |  | 202,021 |  |  |  | 187,104 |  |  |  | 1,811 |  |  |  | 1,752 |
Home equity line of credit (HELOC) |  |  | 48,027 |  |  |  | 47,382 |  |  |  | 362 |  |  |  | 195 |
Consumer |  |  | 14,888 |  |  |  | 16,954 |  |  |  | 6 |  |  |  | 11 |
Total Loans |  | $ | 822,683 |  |  | $ | 771,284 |  |  | $ | 3,275 |  |  | $ | 2,906 |
Net deferred costs |  | $ | 684 |  |  | $ | 599 |  |  |  |  |  |  |  |  |
Total Loans, net deferred costs |  | $ | 823,367 |  |  | $ | 771,883 |  |  |  |  |  |  |  |  |
Allowance for loan losses |  | $ | (8,492 | ) |  | $ | (8,167 | ) |  |  |  |  |  |  |  |
Summary of allowance for loan losses and the recorded investment in loans based on portfolio segment and impairment method |
nce for loan losses ($ in thousands) |  | Commercial & industrial |  |  | Commercial real estate |  |  | Agricultural |  |  | Residential real estate |  |  | Consumer |  |  | Total |
For the Three Months Ended September 30, 2019 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance |  | $ | 1,378 |  |  | $ | 3,448 |  |  | $ | 509 |  |  | $ | 2,287 |  |  | $ | 684 |  |  | $ | 8,306 |
Charge offs |  |  | (95 | ) |  |  | - |  |  |  | - |  |  |  | (23 | ) |  |  | (10 | ) |  |  | (128 | )
Recoveries |  |  | 7 |  |  |  | - |  |  |  | - |  |  |  | 1 |  |  |  | 6 |  |  |  | 14 |
Provision |  |  | 103 |  |  |  | 72 |  |  |  | (16 | ) |  |  | 128 |  |  |  | 13 |  |  |  | 300 |
Ending balance |  | $ | 1,393 |  |  | $ | 3,520 |  |  | $ | 493 |  |  | $ | 2,393 |  |  | $ | 693 |  |  | $ | 8,492 |
For the Nine Months Ended September 30, 2019 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance |  | $ | 1,435 |  |  | $ | 2,923 |  |  | $ | 482 |  |  | $ | 2,567 |  |  | $ | 760 |  |  | $ | 8,167 |
Charge offs |  |  | (143 | ) |  |  | - |  |  |  | - |  |  |  | (23 | ) |  |  | (42 | ) |  |  | (208 | )
Recoveries |  |  | 8 |  |  |  | - |  |  |  | - |  |  |  | 2 |  |  |  | 23 |  |  |  | 33 |
Provision |  |  | 93 |  |  |  | 597 |  |  |  | 11 |  |  |  | (153 | ) |  |  | (48 | ) |  |  | 500 |
Ending Balance |  | $ | 1,393 |  |  | $ | 3,520 |  |  | $ | 493 |  |  | $ | 2,393 |  |  | $ | 693 |  |  | $ | 8,492 |
($ in thousands) |  | Commercial & industrial |  |  | Commercial real estate |  |  | Agricultural |  |  | Residential real estate |  |  | Consumer |  |  | Total |
For the Three Months Ended September 30, 2018 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance |  | $ | 1,061 |  |  | $ | 3,720 |  |  | $ | 488 |  |  | $ | 2,550 | # |  | $ | 675 |  |  | $ | 8,494 |
Charge offs |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (11 | ) |  |  | (11 | )
Recoveries |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 6 |  |  |  | 6 |
Provision |  |  | 13 |  |  |  | 5 |  |  |  | (9 | ) |  |  | (39 | ) |  |  | 30 |  |  |  | - |
Ending balance |  | $ | 1,074 |  |  | $ | 3,725 |  |  | $ | 479 |  |  | $ | 2,511 |  |  | $ | 700 |  |  | $ | 8,489 |
For the Nine Months Ended September 30, 2018 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance |  | $ | 823 |  |  | $ | 3,779 |  |  | $ | 505 |  |  | $ | 2,129 |  |  | $ | 694 |  |  | $ | 7,930 |
Charge offs |  |  | - |  |  |  | (36 | ) |  |  | - |  |  |  | (26 | ) |  |  | (23 | ) |  |  | (85 | )
Recoveries |  |  | - |  |  |  | 29 |  |  |  | - |  |  |  | 2 |  |  |  | 13 |  |  |  | 44 |
Provision |  |  | 251 |  |  |  | (47 | ) |  |  | (26 | ) |  |  | 406 |  |  |  | 16 |  |  |  | 600 |
Ending balance |  | $ | 1,074 |  |  | $ | 3,725 |  |  | $ | 479 |  |  | $ | 2,511 |  |  | $ | 700 |  |  | $ | 8,489 |
($ in thousands) |  | Commercial & industrial |  |  | Commercial real estate |  |  | Agricultural |  |  | Residential real estate |  |  | Consumer |  |  | Total |
Loans Receivable at September 30, 2019 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Allowance: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Ending balance: individually evaluated for impairment |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | 45 |  |  | $ | - |  |  | $ | 45 |
Ending balance: collectively evaluated for impairment |  | $ | 1,393 |  |  | $ | 3,520 |  |  | $ | 493 |  |  | $ | 2,348 |  |  | $ | 693 |  |  | $ | 8,447 |
Loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Ending balance: individually evaluated for impairment |  | $ | 784 |  |  | $ | 203 |  |  | $ | - |  |  | $ | 2,007 |  |  | $ | 34 |  |  | $ | 3,028 |
Ending balance: collectively evaluated for impairment |  | $ | 143,678 |  |  | $ | 361,136 |  |  | $ | 51,946 |  |  | $ | 200,014 |  |  | $ | 62,881 |  |  | $ | 819,655 |
($ in thousands) |  | Commercial & industrial |  |  | Commercial real estate |  |  | Agricultural |  |  | Residential real estate |  |  | Consumer |  |  | Total |
Loans Receivable at December 31, 2018 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Allowance: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Ending balance: individually evaluated for impairment |  | $ | 61 |  |  | $ | - |  |  | $ | - |  |  | $ | 73 |  |  | $ | 4 |  |  | $ | 138 |
Ending balance: collectively evaluated for impairment |  | $ | 1,374 |  |  | $ | 2,923 |  |  | $ | 482 |  |  | $ | 2,494 |  |  | $ | 756 |  |  | $ | 8,029 |
Loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Ending balance: individually evaluated for impairment |  | $ | 700 |  |  | $ | 283 |  |  | $ | - |  |  | $ | 2,111 |  |  | $ | 190 |  |  | $ | 3,284 |
Ending balance: collectively evaluated for impairment |  | $ | 126,341 |  |  | $ | 340,508 |  |  | $ | 52,012 |  |  | $ | 184,993 |  |  | $ | 64,146 |  |  | $ | 768,000 |
Summary of credit risk profile of the Company's loan portfolio based on rating category |
($ in thousands) September 30, 2019 |  | Commercial & industrial |  |  | Commercial real estate - owner occupied |  |  | Commercial real estate - nonowner occupied |  |  | Agricultural |  |  | Residential real estate |  |  | HELOC |  |  | Consumer |  |  | Total |
Pass (1 - 4) |  |  | 141,927 |  |  |  | 97,175 |  |  |  | 260,730 |  |  |  | 51,706 |  |  |  | 199,387 |  |  |  | 47,554 |  |  |  | 14,856 |  |  |  | 813,335 |
Special Mention (5) |  |  | 1,638 |  |  |  | 295 |  |  |  | 1,956 |  |  |  | 240 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 4,129 |
Substandard (6) |  |  | 530 |  |  |  | - |  |  |  | 921 |  |  |  | - |  |  |  | 2,601 |  |  |  | 473 |  |  |  | 32 |  |  |  | 4,557 |
Doubtful (7) |  |  | 367 |  |  |  | - |  |  |  | 262 |  |  |  | - |  |  |  | 33 |  |  |  | - |  |  |  | - |  |  |  | 662 |
Loss (8) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Total Loans |  | $ | 144,462 |  |  | $ | 97,470 |  |  | $ | 263,869 |  |  | $ | 51,946 |  |  | $ | 202,021 |  |  | $ | 48,027 |  |  | $ | 14,888 |  |  | $ | 822,683 |
($ in thousands) December 31, 2018 |  | Commercial & industrial |  |  | Commercial real estate - owner occupied |  |  | Commercial real estate - nonowner occupied |  |  | Agricultural |  |  | Residential real estate |  |  | HELOC |  |  | Consumer |  |  | Total |
Pass (1 - 4) |  | $ | 123,861 |  |  | $ | 95,651 |  |  | $ | 243,188 |  |  | $ | 51,702 |  |  | $ | 184,581 |  |  | $ | 47,148 |  |  | $ | 16,854 |  |  | $ | 762,985 |
Special Mention (5) |  |  | 680 |  |  |  | - |  |  |  | 20 |  |  |  | 310 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 1,010 |
Substandard (6) |  |  | 2,305 |  |  |  | - |  |  |  | 1,714 |  |  |  | - |  |  |  | 2,488 |  |  |  | 234 |  |  |  | 100 |  |  |  | 6,841 |
Doubtful (7) |  |  | 195 |  |  |  | - |  |  |  | 218 |  |  |  | - |  |  |  | 35 |  |  |  | - |  |  |  | - |  |  |  | 448 |
Loss (8) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Total Loans |  | $ | 127,041 |  |  | $ | 95,651 |  |  | $ | 245,140 |  |  | $ | 52,012 |  |  | $ | 187,104 |  |  | $ | 47,382 |  |  | $ | 16,954 |  |  | $ | 771,284 |
Summary of loan portfolio aging analysis |
($ in thousands) September 30, 2019 |  | 30-59 Days Past Due |  |  | 60-89 Days Past Due |  |  | Greater Than 90 Days Past Due |  |  | Total Past Due |  |  | Current |  |  | Total Loans Receivable |
Commercial & industrial |  | $ | 62 |  |  | $ | - |  |  | $ | 301 |  |  | $ | 363 |  |  | $ | 144,099 |  |  | $ | 144,462 |
Commercial real estate - owner occupied |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 97,470 |  |  |  | 97,470 |
Commercial real estate - nonowner occupied |  |  | 279 |  |  |  | - |  |  |  | 59 |  |  |  | 338 |  |  |  | 263,531 |  |  |  | 263,869 |
Agricultural |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 51,946 |  |  |  | 51,946 |
Residential real estate |  |  | 85 |  |  |  | 269 |  |  |  | 677 |  |  |  | 1,031 |  |  |  | 200,990 |  |  |  | 202,021 |
HELOC |  |  | 102 |  |  |  | - |  |  |  | 124 |  |  |  | 226 |  |  |  | 47,801 |  |  |  | 48,027 |
Consumer |  |  | 19 |  |  |  | 19 |  |  |  | 2 |  |  |  | 40 |  |  |  | 14,848 |  |  |  | 14,888 |
Total Loans |  | $ | 547 |  |  | $ | 288 |  |  | $ | 1,163 |  |  | $ | 1,998 |  |  | $ | 820,685 |  |  | $ | 822,683 |
($ in thousands) December 31, 2018 |  | 30-59 Days Past Due |  |  | 60-89 Days Past Due |  |  | Greater Than 90 Days Past Due |  |  | Total Past Due |  |  | Current |  |  | Total Loans Receivable |
Commercial & industrial |  | $ | 120 |  |  | $ | - |  |  | $ | 661 |  |  | $ | 781 |  |  | $ | 126,260 |  |  | $ | 127,041 |
Commercial real estate - owner occupied |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 95,651 |  |  |  | 95,651 |
Commercial real estate - nonowner occupied |  |  | 342 |  |  |  | 1 |  |  |  | - |  |  |  | 343 |  |  |  | 244,797 |  |  |  | 245,140 |
Agricultural |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 52,012 |  |  |  | 52,012 |
Residential real estate |  |  | 2,391 |  |  |  | 824 |  |  |  | 372 |  |  |  | 3,587 |  |  |  | 183,517 |  |  |  | 187,104 |
HELOC |  |  | 163 |  |  |  | 16 |  |  |  | 55 |  |  |  | 234 |  |  |  | 47,148 |  |  |  | 47,382 |
Consumer |  |  | 14 |  |  |  | 63 |  |  |  | 23 |  |  |  | 100 |  |  |  | 16,854 |  |  |  | 16,954 |
Total Loans |  | $ | 3,030 |  |  | $ | 904 |  |  | $ | 1,111 |  |  | $ | 5,045 |  |  | $ | 766,239 |  |  | $ | 771,284 |
Summary of impaired loan activity |
Nine Months Ended September 30, 2019 |  | Recorded |  |  | Unpaid Principal |  |  | Related |  |  | Average Recorded |  |  | Interest Income |
($ in thousands) |  | Investment |  |  | Balance |  |  | Allowance |  |  | Investment |  |  | Recognized |
With no related allowance recorded: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial & industrial |  | $ | 784 |  |  | $ | 1,154 |  |  | $ | - |  |  | $ | 1,432 |  |  | $ | 76 |
Commercial real estate - owner occupied |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Commercial real estate - nonowner occupied |  |  | 203 |  |  |  | 203 |  |  |  | - |  |  |  | 259 |  |  |  | 15 |
Agricultural |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Residential real estate |  |  | 1,481 |  |  |  | 1,524 |  |  |  | - |  |  |  | 1,808 |  |  |  | 74 |
HELOC |  |  | 17 |  |  |  | 17 |  |  |  |  |  |  |  | 19 |  |  |  | 1 |
Consumer |  |  | 17 |  |  |  | 17 |  |  |  | - |  |  |  | 20 |  |  |  | 1 |
With a specific allowance recorded: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial & industrial |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Commercial real estate - owner occupied |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Commercial real estate - nonowner occupied |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Agricultural |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Residential real estate |  |  | 526 |  |  |  | 526 |  |  |  | 45 |  |  |  | 538 |  |  |  | 19 |
HELOC |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Consumer |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Totals: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial & industrial |  | $ | 784 |  |  | $ | 1,154 |  |  | $ | - |  |  | $ | 1,432 |  |  | $ | 76 |
Commercial real estate - owner occupied |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |
Commercial real estate - nonowner occupied |  | $ | 203 |  |  | $ | 203 |  |  | $ | - |  |  | $ | 259 |  |  | $ | 15 |
Agricultural |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |
Residential real estate |  | $ | 2,007 |  |  | $ | 2,050 |  |  | $ | 45 |  |  | $ | 2,346 |  |  | $ | 93 |
HELOC |  | $ | 17 |  |  | $ | 17 |  |  | $ | - |  |  | $ | 19 |  |  | $ | 1 |
Consumer |  | $ | 17 |  |  | $ | 17 |  |  | $ | - |  |  | $ | 20 |  |  | $ | 1 |
Three Months Ended |  | Average Recorded |  |  | Interest Income |
September 30, 2019 |  | Investment |  |  | Recognized |
($ in thousands) |  |  |  |  |  |
With no related allowance recorded: |  |  |  |  |  |
Commercial & industrial |  | $ | 1,202 |  |  | $ | 22 |
Commercial real estate - owner occupied |  |  | - |  |  |  | - |
Commercial real estate - nonowner occupied |  |  | 259 |  |  |  | 5 |
Agricultural |  |  | - |  |  |  | - |
Residential real estate |  |  | 1,793 |  |  |  | 24 |
HELOC |  |  | 17 |  |  |  | - |
Consumer |  |  | 18 |  |  |  | - |
With a specific allowance recorded: |  |  |  |  |  |  |  |
Commercial & industrial |  |  | - |  |  |  | - |
Commercial real estate - owner occupied |  |  | - |  |  |  | - |
Commercial real estate - nonowner occupied |  |  | - |  |  |  | - |
Agricultural |  |  | - |  |  |  | - |
Residential real estate |  |  | 533 |  |  |  | 6 |
HELOC |  |  | - |  |  |  | - |
Consumer |  |  | - |  |  |  | - |
Totals: |  |  |  |  |  |  |  |
Commercial & industrial |  | $ | 1,202 |  |  | $ | 22 |
Commercial real estate - owner occupied |  | $ | - |  |  | $ | - |
Commercial real estate - nonowner occupied |  | $ | 259 |  |  | $ | 5 |
Agricultural |  | $ | - |  |  | $ | - |
Residential real estate |  | $ | 2,326 |  |  | $ | 30 |
HELOC |  | $ | 17 |  |  | $ | - |
Consumer |  | $ | 18 |  |  | $ | - |
Twelve Months Ended December 31, 2018 |  | Recorded |  |  | Unpaid Principal |  |  | Related |  |  | Average Recorded |  |  | Interest Income |
($ in thousands) |  | Investment |  |  | Balance |  |  | Allowance |  |  | Investment |  |  | Recognized |
With no related allowance recorded: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial & industrial |  | $ | 575 |  |  | $ | 802 |  |  | $ | - |  |  | $ | 370 |  |  | $ | 21 |
Commercial real estate - owner occupied |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Commercial real estate - nonowner occupied |  |  | 283 |  |  |  | 283 |  |  |  | - |  |  |  | 336 |  |  |  | 21 |
Agricultural |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Residential real estate |  |  | 1,249 |  |  |  | 1,292 |  |  |  | - |  |  |  | 1,995 |  |  |  | 91 |
HELOC |  |  | 20 |  |  |  | 20 |  |  |  | - |  |  |  | 21 |  |  |  | 1 |
Consumer |  |  | 93 |  |  |  | 93 |  |  |  | - |  |  |  | 104 |  |  |  | 7 |
With a specific allowance recorded: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial & industrial |  |  | 125 |  |  |  | 125 |  |  |  | 61 |  |  |  | 127 |  |  |  | 21 |
Commercial real estate - owner occupied |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Commercial real estate - nonowner occupied |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Agricultural |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Residential real estate |  |  | 862 |  |  |  | 888 |  |  |  | 73 |  |  |  | 426 |  |  |  | 20 |
HELOC |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Consumer |  |  | 77 |  |  |  | 77 |  |  |  | 4 |  |  |  | 91 |  |  |  | 6 |
Totals: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial & industrial |  | $ | 700 |  |  | $ | 927 |  |  | $ | 61 |  |  | $ | 497 |  |  | $ | 42 |
Commercial real estate - owner occupied |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |
Commercial real estate - nonowner occupied |  | $ | 283 |  |  | $ | 283 |  |  | $ | - |  |  | $ | 336 |  |  | $ | 21 |
Agricultural |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |
Residential real estate |  | $ | 2,111 |  |  | $ | 2,180 |  |  | $ | 73 |  |  | $ | 2,421 |  |  | $ | 111 |
HELOC |  | $ | 20 |  |  | $ | 20 |  |  | $ | - |  |  | $ | 21 |  |  | $ | 1 |
Consumer |  | $ | 170 |  |  | $ | 170 |  |  | $ | 4 |  |  | $ | 195 |  |  | $ | 13 |
|  | Nine Months Ended |  |  | Three Months Ended |
September 30, 2018 |  | Average Recorded |  |  | Interest Income |  |  | Average Recorded |  |  | Interest Income |
($ in thousands) |  | Investment |  |  | Recognized |  |  | Investment |  |  | Recognized |
With no related allowance recorded: |  |  |  |  |  |  |  |  |  |  |  |
Commercial & industrial |  | $ | 777 |  |  | $ | 19 |  |  | $ | 763 |  |  | $ | (9 | )
Commercial real estate - owner occupied |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Commercial real estate - nonowner occupied |  |  | 336 |  |  |  | 17 |  |  |  | 336 |  |  |  | 5 |
Agricultural |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Residential real estate |  |  | 1,745 |  |  |  | 57 |  |  |  | 1,733 |  |  |  | 16 |
HELOC |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Consumer |  |  | 106 |  |  |  | 5 |  |  |  | 102 |  |  |  | 2 |
With a specific allowance recorded: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial & industrial |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Commercial real estate - owner occupied |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Commercial real estate - nonowner occupied |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Agricultural |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Residential real estate |  |  | 428 |  |  |  | 15 |  |  |  | 424 |  |  |  | 5 |
HELOC |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Consumer |  |  | 92 |  |  |  | 4 |  |  |  | 90 |  |  |  | 1 |
Totals: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial & industrial |  | $ | 777 |  |  | $ | 19 |  |  | $ | 763 |  |  | $ | (9 | )
Commercial real estate - owner occupied |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |
Commercial real estate - nonowner occupied |  | $ | 336 |  |  | $ | 17 |  |  | $ | 336 |  |  | $ | 5 |
Agricultural |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |
Residential real estate |  | $ | 2,173 |  |  | $ | 72 |  |  | $ | 2,157 |  |  | $ | 21 |
HELOC |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |
Consumer |  | $ | 198 |  |  | $ | 9 |  |  | $ | 192 |  |  | $ | 3 |
Schedule of TDR activity |
($ in thousands) |  | Number of Loans |  |  | Pre-Modification Recorded Balance |  |  | Post Modification Recorded Balance |
Commercial & industrial |  |  | 3 |  |  | $ | 763 |  |  | $ | 763 |
Total Modifications |  |  | 3 |  |  | $ | 763 |  |  | $ | 763 |
|  | Interest |  |  |  |  |  |  |  |  | Total |
|  | Only |  |  | Term |  |  | Combination |  |  | Modification |
Commercial & industrial |  | $ | 150 |  |  | $ | 613 |  |  | $ | - |  |  | $ | 763 |
Total Modifications |  | $ | 150 |  |  | $ | 613 |  |  | $ | - |  |  | $ | 763 |

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