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Allowance for Credit Losses (Tables)
 12 Months Ended
Dec. 31, 2013
Allowance for Credit Losses [Abstract]  
Allocation of the allowance for credit losses by portfolio segment and by impairment methodology
The following tables show the allocation of the allowance for credit losses at December 31, 2013 and December 31, 2012 by portfolio segment and by impairment methodology (in thousands):

December 31, 2013
 
Commercial Real Estate
  
Agricultural Real Estate
  
Real Estate Construction
  
Residential 1st Mortgages
  
Home Equity Lines & Loans
  
Agricultural
  
Commercial
  
Consumer & Other
  
Leases
  
Unallocated
  
Total
 
 
 
  
  
  
  
  
  
  
  
  
  
 
Year-To-Date Allowance for Credit Losses:
 
  
  
  
  
  
  
  
 
Beginning Balance- January 1, 2013
 
$
6,464
  
$
2,877
  
$
986
  
$
1,219
  
$
3,235
  
$
10,437
  
$
7,963
  
$
182
  
$
-
  
$
854
  
$
34,217
 
Charge-Offs
  
(6
)
  
(575
)
  
-
   
(16
)
  
(91
)
  
(23
)
  
(60
)
  
(120
)
  
-
   
-
   
(891
)
Recoveries
  
-
   
-
   
-
   
-
   
115
   
42
   
312
   
54
   
-
   
-
   
523
 
Provision
  
(1,280
)
  
1,274
   
(332
)
  
(95
)
  
(492
)
  
1,749
   
(2,518
)
  
60
   
639
   
1,420
   
425
 
Ending Balance- December 31, 2013
 
$
5,178
  
$
3,576
  
$
654
  
$
1,108
  
$
2,767
  
$
12,205
  
$
5,697
  
$
176
  
$
639
  
$
2,274
  
$
34,274
 
Ending Balance Individually Evaluated for Impairment
  
-
   
-
   
-
   
414
   
209
   
122
   
820
   
51
   
-
   
-
   
1,616
 
Ending Balance Collectively Evaluated for Impairment
  
5,178
   
3,576
   
654
   
694
   
2,558
   
12,083
   
4,877
   
125
   
639
   
2,274
   
32,658
 
Loans & Leases:
                                            
Ending Balance
 
$
407,514
  
$
328,264
  
$
41,092
  
$
151,292
  
$
35,477
  
$
256,414
  
$
150,398
  
$
5,052
  
$
12,733
  
$
-
  
$
1,388,236
 
Ending Balance Individually Evaluated for Impairment
  
22,176
   
-
   
4,500
   
2,072
   
1,045
   
522
   
5,250
   
51
   
-
   
-
   
35,616
 
Ending Balance Collectively Evaluated for Impairment
  
385,338
   
328,264
   
36,592
   
149,220
   
34,432
   
255,892
   
145,148
   
5,001
   
12,733
   
-
   
1,352,620
 
 
                                            
 
                                            
December 31, 2012
 
Commercial Real Estate
  
Agricultural Real Estate
  
Real Estate Construction
  
Residential 1st Mortgages
  
Home Equity Lines & Loans
  
Agricultural
  
Commercial
  
Consumer & Other
   
Leases
  
Unallocated
  
Total
 
 
                                            
Year-To-Date Allowance for Credit Losses:
                                     
Beginning Balance- January 1, 2012
 
$
5,823
  
$
2,583
  
$
1,933
  
$
1,251
  
$
3,746
  
$
8,127
  
$
8,733
  
$
207
  
$
-
  
$
614
  
$
33,017
 
Charge-Offs
  
-
   
-
   
-
   
(152
)
  
(259
)
  
(294
)
  
(198
)
  
(145
)
  
-
   
-
   
(1,048
)
Recoveries
  
-
   
90
   
-
   
53
   
14
   
61
   
117
   
63
   
-
   
-
   
398
 
Provision
  
641
   
204
   
(947
)
  
67
   
(266
)
  
2,543
   
(689
)
  
57
   
-
   
240
   
1,850
 
Ending Balance- December 31, 2012
 
$
6,464
  
$
2,877
  
$
986
  
$
1,219
  
$
3,235
  
$
10,437
  
$
7,963
  
$
182
  
$
-
  
$
854
  
$
34,217
 
Ending Balance Individually Evaluated for Impairment
  
1,272
   
-
   
259
   
55
   
182
   
996
   
151
   
61
   
-
   
-
   
2,976
 
Ending Balance Collectively Evaluated for Impairment
  
5,192
   
2,877
   
727
   
1,164
   
3,053
   
9,441
   
7,812
   
121
   
-
   
854
   
31,241
 
Loans:
                                            
Ending Balance
 
$
350,548
  
$
311,992
  
$
32,680
  
$
140,257
  
$
42,042
  
$
221,032
  
$
143,293
  
$
5,058
  
$
-
  
$
-
  
$
1,246,902
 
Ending Balance Individually Evaluated for Impairment
  
22,835
   
5,423
   
4,603
   
1,849
   
1,199
   
3,937
   
309
   
61
   
-
   
-
   
40,216
 
Ending Balance Collectively Evaluated for Impairment
  
327,713
   
306,569
   
28,077
   
138,408
   
40,843
   
217,095
   
142,984
   
4,997
   
-
   
-
   
1,206,686
 
Loan portfolio allocated by management's internal risk ratings
The following tables show the loan & lease portfolio allocated by management’s internal risk ratings at December 31, 2013 and December 31, 2012 (in thousands):
 
 
 
  
Special
  
  
Total
 
December 31, 2013
 
Pass
  
Mention
  
Substandard
  
Loans & Leases
 
Loans & Leases:
 
  
  
  
 
Commercial Real Estate
 
$
398,488
  
$
7,979
  
$
1,047
  
$
407,514
 
Agricultural Real Estate
  
325,926
   
2,338
   
-
   
328,264
 
Real Estate Construction
  
39,460
   
1,632
   
-
   
41,092
 
Residential 1st Mortgages
  
149,798
   
774
   
720
   
151,292
 
Home Equity Lines & Loans
  
34,821
   
-
   
656
   
35,477
 
Agricultural
  
255,443
   
889
   
82
   
256,414
 
Commercial
  
132,008
   
15,426
   
2,964
   
150,398
 
Consumer & Other
  
4,763
   
-
   
289
   
5,052
 
Leases
  
12,733
   
-
   
-
   
12,733
 
Total
 
$
1,353,440
  
$
29,038
  
$
5,758
  
$
1,388,236
 
 
                
December 31, 2012
 
Pass
  
Special Mention
  
Substandard
  
Total Loans
 
Loans:
                
Commercial Real Estate
 
$
326,037
  
$
15,528
  
$
8,983
  
$
350,548
 
Agricultural Real Estate
  
299,642
   
6,605
   
5,745
   
311,992
 
Real Estate Construction
  
26,445
   
6,235
   
-
   
32,680
 
Residential 1st Mortgages
  
137,998
   
1,192
   
1,067
   
140,257
 
Home Equity Lines & Loans
  
40,866
   
-
   
1,176
   
42,042
 
Agricultural
  
216,164
   
1,168
   
3,700
   
221,032
 
Commercial
  
137,217
   
5,586
   
490
   
143,293
 
Consumer & Other
  
4,737
   
-
   
321
   
5,058
 
Total
 
$
1,189,106
  
$
36,314
  
$
21,482
  
$
1,246,902
 
Aging analysis of the loan portfolio by the time past due
The following tables show an aging analysis of the loan & lease portfolio by the time past due at December 31, 2013 and December 31, 2012 (in thousands):

 
 
30-89 Days
  
90 Days and
  
  
Total Past
  
  
Total
 
December 31, 2013
 
Past Due
  
Still Accruing
  
Nonaccrual
  
Due
  
Current
  
Loans & Leases
 
Loans & Leases:
 
  
  
  
  
  
 
Commercial Real Estate
 
$
773
  
$
-
  
$
-
  
$
773
  
$
406,741
  
$
407,514
 
Agricultural Real Estate
  
607
   
-
   
-
   
607
   
327,657
   
328,264
 
Real Estate Construction
  
-
   
-
   
-
   
-
   
41,092
   
41,092
 
Residential 1st Mortgages
  
-
   
-
   
324
   
324
   
150,968
   
151,292
 
Home Equity Lines & Loans
  
52
   
-
   
406
   
458
   
35,019
   
35,477
 
Agricultural
  
-
   
-
   
35
   
35
   
256,379
   
256,414
 
Commercial
  
-
   
-
   
1,815
   
1,815
   
148,583
   
150,398
 
Consumer & Other
  
19
   
-
   
16
   
35
   
5,017
   
5,052
 
Leases
  
-
   
-
   
-
   
-
   
12,733
   
12,733
 
Total
 
$
1,451
  
$
-
  
$
2,596
  
$
4,047
  
$
1,384,189
  
$
1,388,236
 
 
                        
 
 
30-89 Days
  
90 Days and
      
Total Past
      
Total
 
December 31, 2012
 
Past Due
  
Still Accruing
  
Nonaccrual
  
Due
  
Current
  
Loans
 
Loans:
                        
Commercial Real Estate
 
$
150
  
$
-
  
$
-
  
$
150
  
$
350,398
  
$
350,548
 
Agricultural Real Estate
  
-
   
-
   
5,423
   
5,423
   
306,569
   
311,992
 
Real Estate Construction
  
-
   
-
   
-
   
-
   
32,680
   
32,680
 
Residential 1st Mortgages
  
23
   
-
   
445
   
468
   
139,789
   
140,257
 
Home Equity Lines & Loans
  
70
   
-
   
213
   
283
   
41,759
   
42,042
 
Agricultural
  
-
   
-
   
3,198
   
3,198
   
217,834
   
221,032
 
Commercial
  
293
   
-
   
-
   
293
   
143,000
   
143,293
 
Consumer & Other
  
11
   
-
   
19
   
30
   
5,028
   
5,058
 
Total
 
$
547
  
$
-
  
$
9,298
  
$
9,845
  
$
1,237,057
  
$
1,246,902
 
Impaired loans
The following tables show information related to impaired loans & leases at and for the year ended December 31, 2013 and December 31, 2012 (in thousands):

 
 
  
Unpaid
  
  
Average
  
Interest
 
 
 
Recorded
  
Principal
  
Related
  
Recorded
  
Income
 
December 31, 2013
 
Investment
  
Balance
  
Allowance
  
Investment
  
Recognized
 
With no related allowance recorded:
 
  
  
  
  
 
Commercial Real Estate
 
$
102
  
$
101
  
$
-
  
$
865
  
$
8
 
Agricultural Real Estate
  
-
   
-
   
-
   
2,185
   
-
 
Real Estate Construction
  
-
   
-
   
-
   
-
   
-
 
Residential 1st Mortgages
  
-
   
-
   
-
   
450
   
11
 
Home Equity Lines & Loans
  
-
   
-
   
-
   
228
   
5
 
Agricultural
  
35
   
43
   
-
   
586
   
-
 
Commercial
  
3,474
   
3,532
   
-
   
939
   
13
 
Consumer & Other
  
-
   
-
   
-
   
-
   
-
 
 
 
$
3,611
  
$
3,676
  
$
-
  
$
5,253
  
$
37
 
With an allowance recorded:
                    
Commercial Real Estate
 
$
-
  
$
-
  
$
-
  
$
2
  
$
-
 
Agricultural Real Estate
  
-
   
-
   
-
   
823
   
-
 
Real Estate Construction
  
-
   
-
   
-
   
-
   
-
 
Residential 1st Mortgages
  
769
   
826
   
154
   
254
   
6
 
Home Equity Lines & Loans
  
689
   
821
   
138
   
332
   
3
 
Agricultural
  
488
   
488
   
122
   
1,002
   
31
 
Commercial
  
1,641
   
1,657
   
820
   
1,072
   
6
 
Consumer & Other
  
50
   
53
   
50
   
126
   
3
 
 
 
$
3,637
  
$
3,845
  
$
1,284
  
$
3,611
  
$
49
 
Total
 
$
7,248
  
$
7,521
  
$
1,284
  
$
8,864
  
$
86
 
 
                    
 
     
Unpaid
      
Average
  
Interest
 
 
 
Recorded
  
Principal
  
Related
  
Recorded
  
Income
 
December 31, 2012
 
Investment
  
Balance
  
Allowance
  
Investment
  
Recognized
 
With no related allowance recorded:
                    
Commercial Real Estate
 
$
289
  
$
289
  
$
-
  
$
506
  
$
20
 
Agricultural Real Estate
  
5,437
   
5,454
   
-
   
2,611
   
-
 
Real Estate Construction
  
-
   
-
   
-
   
-
   
-
 
Residential 1st Mortgages
  
658
   
761
   
-
   
458
   
3
 
Home Equity Lines & Loans
  
792
   
871
   
-
   
775
   
23
 
Agricultural
  
1,932
   
1,954
   
-
   
1,159
   
19
 
Commercial
  
106
   
106
   
-
   
144
   
6
 
Consumer & Other
  
-
   
-
   
-
   
-
   
-
 
 
 
$
9,214
  
$
9,435
  
$
-
  
$
5,653
  
$
71
 
With an allowance recorded:
                    
Commercial Real Estate
 
$
-
  
$
-
  
$
-
  
$
-
  
$
-
 
Agricultural Real Estate
  
-
   
-
   
-
   
-
   
-
 
Real Estate Construction
  
-
   
-
   
-
   
-
   
-
 
Residential 1st Mortgages
  
-
   
-
   
-
   
54
   
-
 
Home Equity Lines & Loans
  
194
   
237
   
173
   
182
   
4
 
Agricultural
  
2,006
   
2,019
   
996
   
997
   
1
 
Commercial
  
144
   
144
   
144
   
159
   
4
 
Consumer & Other
  
61
   
63
   
61
   
31
   
-
 
 
 
$
2,405
  
$
2,463
  
$
1,374
  
$
1,423
  
$
9
 
Total
 
$
11,619
  
$
11,898
  
$
1,374
  
$
7,076
  
$
80
 
Loans by class modified as troubled debt restructured loans
The following table presents loans by class modified as troubled debt restructured loans for the period ended December 31, 2013 (in thousands):

 
December 31, 2013
Troubled Debt Restructurings
 
Number of Loans
  
Pre-Modification Outstanding Recorded Investment
  
Post-Modification Outstanding Recorded Investment
 
Residential 1st Mortgages
  
4
  
$
306
  
$
290
 
Home Equity Lines & Loans
  
4
   
414
   
387
 
Commercial
  
4
   
5,016
   
5,016
 
Total
  
12
  
$
5,736
  
$
5,693
 

The following table presents loans by class modified as troubled debt restructured loans for the period ended December 31, 2012 (in thousands):

 
 
December 31, 2012
 
Troubled Debt Restructurings
 
Number of Loans
  
Pre-Modification Outstanding Recorded Investment
  
Post-Modification Outstanding Recorded Investment
 
Commercial Real Estate
  
1
  
$
116
  
$
116
 
Agricultural Real Estate
  
-
   
-
   
-
 
Real Estate Construction
  
-
   
-
   
-
 
Residential 1st Mortgages
  
2
   
216
   
201
 
Home Equity Lines & Loans
  
7
   
529
   
480
 
Agricultural
  
4
   
858
   
858
 
Commercial
  
3
   
273
   
273
 
Consumer & Other
  
1
   
41
   
41
 
Total
  
18
  
$
2,033
  
$
1,969