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Loans and Allowance for Loan Losses (Tables) | 6 Months Ended
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Jun. 30, 2020
Receivables [Abstract] |
Summary of categories of loans |
|  | Total Loans |  |  | Nonaccrual Loans |
($ in thousands) |  | June 2020 |  |  | December 2019 |  |  | June 2020 |  |  | December 2019 |
Commercial & industrial |  | $ | 224,631 |  |  | $ | 151,047 |  |  | $ | 1,204 |  |  | $ | 1,772 |
Commercial real estate - owner occupied |  |  | 102,591 |  |  |  | 98,488 |  |  |  | 1,450 |  |  |  | 1,362 |
Commercial real estate - nonowner occupied |  |  | 272,715 |  |  |  | 268,294 |  |  |  | 1,034 |  |  |  | 464 |
Agricultural |  |  | 58,837 |  |  |  | 50,994 |  |  |  | - |  |  |  | - |
Residential real estate |  |  | 184,781 |  |  |  | 193,159 |  |  |  | 2,575 |  |  |  | 1,635 |
Home equity line of credit (HELOC) |  |  | 46,577 |  |  |  | 48,070 |  |  |  | 237 |  |  |  | 249 |
Consumer |  |  | 13,912 |  |  |  | 14,738 |  |  |  | 34 |  |  |  | 18 |
Total loans |  | $ | 904,044 |  |  | $ | 824,790 |  |  | $ | 6,534 |  |  | $ | 5,500 |
Net deferred costs (fees) |  | $ | (2,496 | ) |  | $ | 720 |  |  |  |  |  |  |  |  |
Total loans, net deferred costs (fees) |  | $ | 901,548 |  |  | $ | 825,510 |  |  |  |  |  |  |  |  |
Allowance for loan losses |  | $ | (10,013 | ) |  | $ | (8,755 | ) |  |  |  |  |  |  |  |
Summary of allowance for loan losses and the recorded investment in loans based on portfolio segment and impairment method |
For the Three Months Ended June 30, 2020 |  | Commercial & industrial |  |  | Commercial real estate |  |  | Agricultural |  |  | Residential real estate |  |  | Consumer |  |  | Total |
Beginning balance |  | $ | 1,649 |  |  | $ | 3,668 |  |  | $ | 475 |  |  | $ | 2,442 |  |  | $ | 724 |  |  | $ | 8,958 |
Charge offs |  |  | (194 | ) |  |  | - |  |  |  | - |  |  |  | (37 | ) |  |  | (24 | ) |  |  | (255 | )
Recoveries |  |  | 4 |  |  |  | - |  |  |  | - |  |  |  | 1 |  |  |  | 5 |  |  |  | 10 |
Provision (credit) |  |  | 1,385 |  |  |  | (64 | ) |  |  | 29 |  |  |  | (128 | ) |  |  | 78 |  |  |  | 1,300 |
Ending balance |  | $ | 2,844 |  |  | $ | 3,604 |  |  | $ | 504 |  |  | $ | 2,278 |  |  | $ | 783 |  |  | $ | 10,013 |
For the Six Months Ended June 30, 2020 |  | Commercial & industrial |  |  | Commercial real estate |  |  | Agricultural |  |  | Residential real estate |  |  | Consumer |  |  | Total |
Beginning balance |  | $ | 1,883 |  |  | $ | 3,602 |  |  | $ | 434 |  |  | $ | 2,203 |  |  | $ | 633 |  |  | $ | 8,755 |
Charge offs |  |  | (582 | ) |  |  | - |  |  |  | - |  |  |  | (37 | ) |  |  | (36 | ) |  |  | (655 | )
Recoveries |  |  | 5 |  |  |  | - |  |  |  | - |  |  |  | 2 |  |  |  | 6 |  |  |  | 13 |
Provision (credit) |  |  | 1,538 |  |  |  | 2 |  |  |  | 70 |  |  |  | 110 |  |  |  | 180 |  |  |  | 1,900 |
Ending balance |  | $ | 2,844 |  |  | $ | 3,604 |  |  | $ | 504 |  |  | $ | 2,278 |  |  | $ | 783 |  |  | $ | 10,013 |
For the Three Months Ended June 30, 2019 |  | Commercial & industrial |  |  | Commercial real estate |  |  | Agricultural |  |  | Residential real estate |  |  | Consumer |  |  | Total |
Beginning balance |  | $ | 1,334 |  |  | $ | 3,269 |  |  | $ | 466 |  |  | $ | 2,316 |  |  | $ | 736 |  |  | $ | 8,121 |
Charge offs |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (20 | ) |  |  | (20 | )
Recoveries |  |  | 1 |  |  |  | - |  |  |  | - |  |  |  | 1 |  |  |  | 3 |  |  |  | 5 |
Provision (credit) |  |  | 43 |  |  |  | 179 |  |  |  | 43 |  |  |  | (30 | ) |  |  | (35 | ) |  |  | 200 |
Ending balance |  | $ | 1,378 |  |  | $ | 3,448 |  |  | $ | 509 |  |  | $ | 2,287 |  |  | $ | 684 |  |  | $ | 8,306 |
For the Six Months Ended June 30, 2019 |  | Commercial & industrial |  |  | Commercial real estate |  |  | Agricultural |  |  | Residential real estate |  |  | Consumer |  |  | Total |
Beginning balance |  | $ | 1,435 |  |  | $ | 2,923 |  |  | $ | 482 |  |  | $ | 2,567 |  |  | $ | 760 |  |  | $ | 8,167 |
Charge offs |  |  | (48 | ) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (32 | ) |  |  | (80 | )
Recoveries |  |  | 1 |  |  |  | - |  |  |  | - |  |  |  | 1 |  |  |  | 17 |  |  |  | 19 |
Provision (credit) |  |  | (10 | ) |  |  | 525 |  |  |  | 27 |  |  |  | (281 | ) |  |  | (61 | ) |  |  | 200 |
Ending balance |  | $ | 1,378 |  |  | $ | 3,448 |  |  | $ | 509 |  |  | $ | 2,287 |  |  | $ | 684 |  |  | $ | 8,306 |
Loans Receivable at June 30, 2020 |  | Commercial & industrial |  |  | Commercial real estate |  |  | Agricultural |  |  | Residential real estate |  |  | Consumer |  |  | Total |
Allowance: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Ending balance: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
individually evaluated for impairment |  | $ | 1 |  |  | $ | - |  |  | $ | - |  |  | $ | 99 |  |  | $ | 2 |  |  | $ | 102 |
Ending balance: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
collectively evaluated for impairment |  | $ | 2,843 |  |  | $ | 3,604 |  |  | $ | 504 |  |  | $ | 2,179 |  |  | $ | 781 |  |  | $ | 9,911 |
Totals |  | $ | 2,844 |  |  | $ | 3,604 |  |  | $ | 504 |  |  | $ | 2,278 |  |  | $ | 783 |  |  | $ | 10,013 |
Loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Ending balance: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
individually evaluated for impairment |  | $ | 1,135 |  |  | $ | 1,768 |  |  | $ | - |  |  | $ | 2,830 |  |  | $ | 118 |  |  | $ | 5,851 |
Ending balance: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
collectively evaluated for impairment |  | $ | 223,496 |  |  | $ | 373,538 |  |  | $ | 58,837 |  |  | $ | 181,951 |  |  | $ | 60,371 |  |  | $ | 898,193 |
Totals |  | $ | 224,631 |  |  | $ | 375,306 |  |  | $ | 58,837 |  |  | $ | 184,781 |  |  | $ | 60,489 |  |  | $ | 904,044 |
Loans Receivable at December 31, 2019 |  | Commercial & industrial |  |  | Commercial real estate |  |  | Agricultural |  |  | Residential real estate |  |  | Consumer |  |  | Total |
Allowance: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Ending balance: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
individually evaluated for impairment |  | $ | 511 |  |  | $ | 147 |  |  | $ | - |  |  | $ | 68 |  |  | $ | - |  |  | $ | 726 |
Ending balance: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
collectively evaluated for impairment |  | $ | 1,372 |  |  | $ | 3,455 |  |  | $ | 434 |  |  | $ | 2,135 |  |  | $ | 633 |  |  | $ | 8,029 |
Totals |  | $ | 1,883 |  |  | $ | 3,602 |  |  | $ | 434 |  |  | $ | 2,203 |  |  | $ | 633 |  |  | $ | 8,755 |
Loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Ending balance: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
individually evaluated for impairment |  | $ | 1,722 |  |  | $ | 1,558 |  |  | $ | - |  |  | $ | 2,274 |  |  | $ | 31 |  |  | $ | 5,585 |
Ending balance: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
collectively evaluated for impairment |  | $ | 149,325 |  |  | $ | 365,224 |  |  | $ | 50,994 |  |  | $ | 190,885 |  |  | $ | 62,777 |  |  | $ | 819,205 |
Totals |  | $ | 151,047 |  |  | $ | 366,782 |  |  | $ | 50,994 |  |  | $ | 193,159 |  |  | $ | 62,808 |  |  | $ | 824,790 |
Summary of credit risk profile of the Company's loan portfolio based on rating category |
($ in thousands) June 30, 2020 |  | Commercial & industrial |  |  | Commercial real estate - owner occupied |  |  | Commercial real estate - nonowner occupied |  |  | Agricultural |  |  | Residential real estate |  |  | HELOC |  |  | Consumer |  |  | Total |
Pass (1 - 4) |  | $ | 222,017 |  |  | $ | 99,699 |  |  | $ | 269,743 |  |  | $ | 58,826 |  |  | $ | 181,545 |  |  | $ | 46,273 |  |  | $ | 13,795 |  |  | $ | 891,898 |
Special Mention (5) |  |  | 817 |  |  |  | 1,160 |  |  |  | 534 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 2,511 |
Substandard (6) |  |  | 995 |  |  |  | 282 |  |  |  | 1,984 |  |  |  | 11 |  |  |  | 3,205 |  |  |  | 304 |  |  |  | 117 |  |  |  | 6,898 |
Doubtful (7) |  |  | 802 |  |  |  | 1,450 |  |  |  | 454 |  |  |  | - |  |  |  | 31 |  |  |  | - |  |  |  | - |  |  |  | 2,737 |
Loss (8) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Total Loans |  | $ | 224,631 |  |  | $ | 102,591 |  |  | $ | 272,715 |  |  | $ | 58,837 |  |  | $ | 184,781 |  |  | $ | 46,577 |  |  | $ | 13,912 |  |  | $ | 904,044 |
December 31, 2019 |  | Commercial & industrial |  |  | Commercial real estate - owner occupied |  |  | Commercial real estate - nonowner occupied |  |  | Agricultural |  |  | Residential real estate |  |  | HELOC |  |  | Consumer |  |  | Total |
Pass (1 - 4) |  | $ | 147,667 |  |  | $ | 96,836 |  |  | $ | 265,839 |  |  | $ | 50,994 |  |  | $ | 190,438 |  |  | $ | 47,787 |  |  | $ | 14,706 |  |  | $ | 814,267 |
Special Mention (5) |  |  | 597 |  |  |  | - |  |  |  | 543 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 1,140 |
Substandard (6) |  |  | 1,444 |  |  |  | 290 |  |  |  | 1,663 |  |  |  | - |  |  |  | 2,689 |  |  |  | 283 |  |  |  | 32 |  |  |  | 6,401 |
Doubtful (7) |  |  | 1,339 |  |  |  | 1,362 |  |  |  | 249 |  |  |  | - |  |  |  | 32 |  |  |  | - |  |  |  | - |  |  |  | 2,982 |
Loss (8) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Total Loans |  | $ | 151,047 |  |  | $ | 98,488 |  |  | $ | 268,294 |  |  | $ | 50,994 |  |  | $ | 193,159 |  |  | $ | 48,070 |  |  | $ | 14,738 |  |  | $ | 824,790 |
Summary of loan portfolio aging analysis |
($ in thousands) |  | 30-59 Days |  |  | 60-89 Days |  |  | Greater Than |  |  | Total Past |  |  |  |  |  | Total Loans |
June 30, 2020 |  | Past Due |  |  | Past Due |  |  | 90 Days Past Due |  |  | Due |  |  | Current |  |  | Receivable |
Commercial & industrial |  | $ | 127 |  |  | $ | - |  |  | $ | 827 |  |  | $ | 954 |  |  | $ | 223,677 |  |  | $ | 224,631 |
Commercial real estate - owner occupied |  |  | - |  |  |  | - |  |  |  | 1,450 |  |  |  | 1,450 |  |  |  | 101,141 |  |  |  | 102,591 |
Commercial real estate - nonowner occupied |  |  | - |  |  |  | 149 |  |  |  | 837 |  |  |  | 986 |  |  |  | 271,729 |  |  |  | 272,715 |
Agricultural |  |  | 31 |  |  |  | - |  |  |  | - |  |  |  | 31 |  |  |  | 58,806 |  |  |  | 58,837 |
Residential real estate |  |  | 122 |  |  |  | 13 |  |  |  | 1,525 |  |  |  | 1,660 |  |  |  | 183,121 |  |  |  | 184,781 |
HELOC |  |  | 140 |  |  |  | 40 |  |  |  | 88 |  |  |  | 268 |  |  |  | 46,309 |  |  |  | 46,577 |
Consumer |  |  | 17 |  |  |  | 20 |  |  |  | 23 |  |  |  | 60 |  |  |  | 13,852 |  |  |  | 13,912 |
Total Loans |  | $ | 437 |  |  | $ | 222 |  |  | $ | 4,750 |  |  | $ | 5,409 |  |  | $ | 898,635 |  |  | $ | 904,044 |
|  | 30-59 Days |  |  | 60-89 Days |  |  | Greater Than |  |  | Total Past |  |  |  |  |  |  | Total Loans |
December 31, 2019 |  | Past Due |  |  | Past Due |  |  | 90 Days Past Due |  |  | Due |  |  | Current |  |  | Receivable |
Commercial & industrial |  | $ | 64 |  |  | $ | - |  |  | $ | 312 |  |  | $ | 376 |  |  | $ | 150,671 |  |  | $ | 151,047 |
Commercial real estate - owner occupied |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 98,488 |  |  |  | 98,488 |
Commercial real estate - nonowner occupied |  |  | - |  |  |  | - |  |  |  | 215 |  |  |  | 215 |  |  |  | 268,079 |  |  |  | 268,294 |
Agricultural |  |  | 13 |  |  |  | - |  |  |  | - |  |  |  | 13 |  |  |  | 50,981 |  |  |  | 50,994 |
Residential real estate |  |  | 309 |  |  |  | 415 |  |  |  | 644 |  |  |  | 1,368 |  |  |  | 191,791 |  |  |  | 193,159 |
HELOC |  |  | 166 |  |  |  | 91 |  |  |  | 56 |  |  |  | 313 |  |  |  | 47,757 |  |  |  | 48,070 |
Consumer |  |  | 65 |  |  |  | 93 |  |  |  | 14 |  |  |  | 172 |  |  |  | 14,566 |  |  |  | 14,738 |
Total Loans |  | $ | 617 |  |  | $ | 599 |  |  | $ | 1,241 |  |  | $ | 2,457 |  |  | $ | 822,333 |  |  | $ | 824,790 |
Summary of impaired loan activity |
($ in thousands) Six Months Ended |  | Recorded |  |  | Unpaid Principal |  |  | Related |  |  | Average Recorded |  |  | Interest Income |
June 30, 2020 |  | Investment |  |  | Balance |  |  | Allowance |  |  | Investment |  |  | Recognized |
With no related allowance recorded: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial & industrial |  | $ | 943 |  |  | $ | 1,739 |  |  | $ | - |  |  | $ | 1,899 |  |  | $ | 23 |
Commercial real estate - owner occupied |  |  | 1,362 |  |  |  | 1,362 |  |  |  | - |  |  |  | 1,362 |  |  |  | - |
Commercial real estate - nonowner occupied |  |  | 406 |  |  |  | 406 |  |  |  | - |  |  |  | 473 |  |  |  | 5 |
Agricultural |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Residential real estate |  |  | 2,249 |  |  |  | 2,315 |  |  |  | - |  |  |  | 2,641 |  |  |  | 35 |
HELOC |  |  | 63 |  |  |  | 63 |  |  |  |  |  |  |  | 66 |  |  |  | 2 |
Consumer |  |  | 11 |  |  |  | 11 |  |  |  | - |  |  |  | 14 |  |  |  | 1 |
With a specific allowance recorded: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial & industrial |  |  | 192 |  |  |  | 249 |  |  |  | 1 |  |  |  | 249 |  |  |  | - |
Commercial real estate - owner occupied |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Commercial real estate - nonowner occupied |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Agricultural |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Residential real estate |  |  | 581 |  |  |  | 619 |  |  |  | 99 |  |  |  | 626 |  |  |  | 5 |
HELOC |  |  | 44 |  |  |  | 44 |  |  |  | 2 |  |  |  | 51 |  |  |  | 2 |
Consumer |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Totals: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial & industrial |  | $ | 1,135 |  |  | $ | 1,988 |  |  | $ | 1 |  |  | $ | 2,148 |  |  | $ | 23 |
Commercial real estate - owner occupied |  | $ | 1,362 |  |  | $ | 1,362 |  |  | $ | - |  |  | $ | 1,362 |  |  | $ | - |
Commercial real estate - nonowner occupied |  | $ | 406 |  |  | $ | 406 |  |  | $ | - |  |  | $ | 473 |  |  | $ | 5 |
Agricultural |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |
Residential real estate |  | $ | 2,830 |  |  | $ | 2,934 |  |  | $ | 99 |  |  | $ | 3,267 |  |  | $ | 40 |
HELOC |  | $ | 107 |  |  | $ | 107 |  |  | $ | 2 |  |  | $ | 117 |  |  | $ | 4 |
Consumer |  | $ | 11 |  |  | $ | 11 |  |  | $ | - |  |  | $ | 14 |  |  | $ | 1 |
Three Months Ended |  | Average Recorded |  |  | Interest Income |
June 30, 2020 |  | Investment |  |  | Recognized |
($ in thousands) |  |  |  |  |  |
With no related allowance recorded: |  |  |  |  |  |
Commercial & industrial |  | $ | 1,875 |  |  | $ | 15 |
Commercial real estate - owner occupied |  |  | 1,362 |  |  |  | - |
Commercial real estate - nonowner occupied |  |  | 472 |  |  |  | 1 |
Agricultural |  |  | - |  |  |  | - |
Residential real estate |  |  | 2,632 |  |  |  | 35 |
HELOC |  |  | 64 |  |  |  | 1 |
Consumer |  |  | 13 |  |  |  | - |
With a specific allowance recorded: |  |  |  |  |  |  |  |
Commercial & industrial |  |  | 249 |  |  |  | - |
Commercial real estate - owner occupied |  |  | - |  |  |  | - |
Commercial real estate - nonowner occupied |  |  | - |  |  |  | - |
Agricultural |  |  | - |  |  |  | - |
Residential real estate |  |  | 625 |  |  |  | - |
HELOC |  |  | 50 |  |  |  | 1 |
Consumer |  |  | - |  |  |  | - |
Totals: |  |  |  |  |  |  |  |
Commercial & industrial |  | $ | 2,124 |  |  | $ | 15 |
Commercial real estate - owner occupied |  | $ | 1,362 |  |  | $ | - |
Commercial real estate - nonowner occupied |  | $ | 472 |  |  | $ | 1 |
Agricultural |  | $ | - |  |  | $ | - |
Residential real estate |  | $ | 3,257 |  |  | $ | 35 |
HELOC |  | $ | 114 |  |  | $ | 2 |
Consumer |  | $ | 13 |  |  | $ | - |
($ in thousands) Twelve Months Ended |  | Recorded |  |  | Unpaid Principal |  |  | Related |  |  | Average Recorded |  |  | Interest Income |
December 31, 2019 |  | Investment |  |  | Balance |  |  | Allowance |  |  | Investment |  |  | Recognized |
With no related allowance recorded: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial & industrial |  | $ | 722 |  |  | $ | 1,092 |  |  | $ | - |  |  | $ | 1,377 |  |  | $ | 114 |
Commercial real estate - owner occupied |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Commercial real estate - nonowner occupied |  |  | 196 |  |  |  | 197 |  |  |  | - |  |  |  | 259 |  |  |  | 21 |
Agricultural |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Residential real estate |  |  | 1,621 |  |  |  | 1,687 |  |  |  | - |  |  |  | 2,001 |  |  |  | 106 |
HELOC |  |  | 16 |  |  |  | 16 |  |  |  |  |  |  |  | 18 |  |  |  | 1 |
Consumer |  |  | 15 |  |  |  | 15 |  |  |  | - |  |  |  | 19 |  |  |  | 1 |
With a specific allowance recorded: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial & industrial |  |  | 1,000 |  |  |  | 1,000 |  |  |  | 511 |  |  |  | 823 |  |  |  | 49 |
Commercial real estate - owner occupied |  |  | 1,362 |  |  |  | 1,362 |  |  |  | 147 |  |  |  | 1,362 |  |  |  | 38 |
Commercial real estate - nonowner occupied |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Agricultural |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Residential real estate |  |  | 653 |  |  |  | 653 |  |  |  | 68 |  |  |  | 666 |  |  |  | 31 |
HELOC |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Consumer |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Totals: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial & industrial |  | $ | 1,722 |  |  | $ | 2,092 |  |  | $ | 511 |  |  | $ | 2,200 |  |  | $ | 163 |
Commercial real estate - owner occupied |  | $ | 1,362 |  |  | $ | 1,362 |  |  | $ | 147 |  |  | $ | 1,362 |  |  | $ | 38 |
Commercial real estate - nonowner occupied |  | $ | 196 |  |  | $ | 197 |  |  | $ | - |  |  | $ | 259 |  |  | $ | 21 |
Agricultural |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |
Residential real estate |  | $ | 2,274 |  |  | $ | 2,340 |  |  | $ | 68 |  |  | $ | 2,667 |  |  | $ | 137 |
HELOC |  | $ | 16 |  |  | $ | 16 |  |  | $ | - |  |  | $ | 18 |  |  | $ | 1 |
Consumer |  | $ | 15 |  |  | $ | 15 |  |  | $ | - |  |  | $ | 19 |  |  | $ | 1 |
|  | Six Months Ended |  |  | Three Months Ended |
June 30, 2019 |  | Average Recorded |  |  | Interest Income |  |  | Average Recorded |  |  | Interest Income |
($ in thousands) |  | Investment |  |  | Recognized |  |  | Investment |  |  | Recognized |
With no related allowance recorded: |  |  |  |  |  |  |  |  |  |  |  |
Commercial & industrial |  | $ | 1,275 |  |  | $ | 44 |  |  | $ | 1,226 |  |  | $ | 19 |
Commercial real estate - owner occupied |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Commercial real estate - nonowner occupied |  |  | 259 |  |  |  | 10 |  |  |  | 259 |  |  |  | 3 |
Agricultural |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Residential real estate |  |  | 2,065 |  |  |  | 56 |  |  |  | 2,055 |  |  |  | 27 |
HELOC |  |  | 19 |  |  |  | 1 |  |  |  | 19 |  |  |  | - |
Consumer |  |  | 20 |  |  |  | 1 |  |  |  | 20 |  |  |  | - |
With a specific allowance recorded: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial & industrial |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Commercial real estate - owner occupied |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Commercial real estate - nonowner occupied |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Agricultural |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Residential real estate |  |  | 534 |  |  |  | 12 |  |  |  | 531 |  |  |  | 7 |
HELOC |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Consumer |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Totals: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial & industrial |  | $ | 1,275 |  |  | $ | 44 |  |  | $ | 1,226 |  |  | $ | 19 |
Commercial real estate - owner occupied |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |
Commercial real estate - nonowner occupied |  | $ | 259 |  |  | $ | 10 |  |  | $ | 259 |  |  | $ | 3 |
Agricultural |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |
Residential real estate |  | $ | 2,599 |  |  | $ | 68 |  |  | $ | 2,586 |  |  | $ | 34 |
HELOC |  | $ | 19 |  |  | $ | 1 |  |  | $ | 19 |  |  | $ | - |
Consumer |  | $ | 20 |  |  | $ | 1 |  |  | $ | 20 |  |  | $ | - |
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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