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Allowance for Credit Losses (Tables)
 12 Months Ended
Dec. 31, 2014
Allowance for Credit Losses [Abstract]  
Allocation of 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, 2014 and December 31, 2013 by portfolio segment and by impairment methodology (in thousands):

December 31, 2014
 
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, 2014
 
$
5,178
  
$
3,576
  
$
654
  
$
1,108
  
$
2,767
  
$
12,205
  
$
5,697
  
$
176
  
$
639
  
$
2,274
  
$
34,274
 
Charge-Offs
  
-
   
-
   
-
   
(73
)
  
(70
)
  
-
   
(1
)
  
(132
)
  
-
   
-
   
(276
)
Recoveries
  
11
   
-
   
-
   
-
   
58
   
8
   
86
   
65
   
-
   
-
   
228
 
Provision
  
2,653
   
609
   
1,015
   
(13
)
  
(329
)
  
(6,109
)
  
2,413
   
109
   
1,572
   
(745
)
  
1,175
 
Ending Balance- December 31, 2014
 
$
7,842
  
$
4,185
  
$
1,669
  
$
1,022
  
$
2,426
  
$
6,104
  
$
8,195
  
$
218
  
$
2,211
  
$
1,529
  
$
35,401
 
Ending Balance Individually Evaluated for Impairment
  
377
   
-
   
-
   
422
   
329
   
114
   
914
   
41
   
-
   
-
   
2,197
 
Ending Balance Collectively Evaluated for Impairment
  
7,465
   
4,185
   
1,669
   
600
   
2,097
   
5,990
   
7,281
   
177
   
2,211
   
1,529
   
33,204
 
Loans & Leases:
                                            
Ending Balance
 
$
491,903
  
$
357,207
  
$
96,519
  
$
171,880
  
$
33,017
  
$
281,963
  
$
230,819
  
$
4,719
  
$
44,217
  
$
-
  
$
1,712,244
 
Ending Balance Individually Evaluated for Impairment
  
20,066
   
-
   
4,386
   
2,108
   
1,643
   
461
   
4,874
   
46
   
-
   
-
   
33,584
 
Ending Balance Collectively Evaluated for Impairment
  
471,837
   
357,207
   
92,133
   
169,772
   
31,374
   
281,502
   
225,945
   
4,673
   
44,217
   
-
   
1,678,660
 

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
 
Loan & Lease 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, 2014 and December 31, 2013 (in thousands):

December 31, 2014
 
Pass
  
Special Mention
  
Substandard
  
Total Loans
 
Loans & Leases:
        
Commercial Real Estate
 
$
483,146
  
$
8,651
  
$
106
  
$
491,903
 
Agricultural Real Estate
  
357,207
   
-
   
-
   
357,207
 
Real Estate Construction
  
94,887
   
1,632
   
-
   
96,519
 
Residential 1st Mortgages
  
170,462
   
744
   
674
   
171,880
 
Home Equity Lines and Loans
  
32,054
   
85
   
878
   
33,017
 
Agricultural
  
281,232
   
679
   
52
   
281,963
 
Commercial
  
211,036
   
18,143
   
1,640
   
230,819
 
Consumer & Other
  
4,449
   
-
   
270
   
4,719
 
Leases
  
44,217
   
-
   
-
   
44,217
 
Total
 
$
1,678,690
  
$
29,934
  
$
3,620
  
$
1,712,244
 

December 31, 2013
 
Pass
  
Special Mention
  
Substandard
  
Total Loans
 
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 and 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
 
Aging Analysis of Loan & Lease Portfolio by Time Past Due
The following tables show an aging analysis of the loan & lease portfolio by the time past due at December 31, 2014 and December 31, 2013 (in thousands):

  
30-59 Days
  
60-89 Days
  
90 Days and
    
Total Past
    
Total
 
December 31, 2014
 
Past Due
  
Past Due
  
Still Accruing
  
Nonaccrual
  
Due
  
Current
  
Loans & Leases
 
Loans & Leases:
              
Commercial Real Estate
 
$
-
  
$
-
  
$
-
  
$
-
  
$
-
  
$
491,903
  
$
491,903
 
Agricultural Real Estate
  
-
   
-
   
-
   
-
   
-
   
357,207
   
357,207
 
Real Estate Construction
  
-
   
-
   
-
   
-
   
-
   
96,519
   
96,519
 
Residential 1st Mortgages
  
-
   
-
   
-
   
77
   
77
   
171,803
   
171,880
 
Home Equity Lines and Loans
  
79
   
-
   
-
   
576
   
655
   
32,362
   
33,017
 
Agricultural
  
-
   
-
   
-
   
18
   
18
   
281,945
   
281,963
 
Commercial
  
-
   
-
   
-
   
1,586
   
1,586
   
229,233
   
230,819
 
Consumer & Other
  
10
   
-
   
-
   
13
   
23
   
4,696
   
4,719
 
Leases
  
-
   
-
   
-
   
-
   
-
   
44,217
   
44,217
 
Total
 
$
89
  
$
-
  
$
-
  
$
2,270
  
$
2,359
  
$
1,709,885
  
$
1,712,244
 

  
30-89 Days
  
60-89 Days
  
90 Days and
    
Total Past
    
Total
 
December 31, 2013
 
Past Due
  
Past Due
  
Still Accruing
  
Nonaccrual
  
Due
  
Current
  
Loans
 
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 and 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
 
$
1,399
  
$
52
  
$
-
  
$
2,596
  
$
4,047
  
$
1,384,189
  
$
1,388,236
 
Impaired Loans & Leases
The following tables show information related to impaired loans & leases at and for the year ended December 31, 2014 and December 31, 2013 (in thousands):

    
Unpaid
    
Average
  
Interest
 
  
Recorded
  
Principal
  
Related
  
Recorded
  
Income
 
December 31, 2014
 
Investment
  
Balance
  
Allowance
  
Investment
  
Recognized
 
With no related allowance recorded:
          
Commercial Real Estate
 
$
-
  
$
-
  
$
-
  
$
49
  
$
4
 
Agricultural Real Estate
  
-
   
-
   
-
   
-
   
-
 
Real Estate Construction
  
-
   
-
   
-
   
-
   
-
 
Residential 1st Mortgages
  
-
   
-
   
-
   
-
   
-
 
Home Equity Lines and Loans
  
-
   
-
   
-
   
169
   
-
 
Agricultural
  
-
   
-
   
-
   
15
   
-
 
Commercial
  
-
   
-
   
-
   
1,620
   
54
 
Consumer & Other
  
-
   
-
   
-
   
-
   
-
 
  
$
-
  
$
-
  
$
-
  
$
1,853
  
$
58
 
With an allowance recorded:
                    
Commercial Real Estate
 
$
92
  
$
92
  
$
2
  
$
47
  
$
4
 
Agricultural Real Estate
  
-
   
-
   
-
   
-
   
-
 
Real Estate Construction
  
-
   
-
   
-
   
-
   
-
 
Residential 1st Mortgages
  
937
   
1,069
   
187
   
612
   
9
 
Home Equity Lines and Loans
  
951
   
1,020
   
190
   
803
   
10
 
Agricultural
  
461
   
473
   
114
   
473
   
28
 
Commercial
  
4,742
   
4,813
   
910
   
3,182
   
54
 
Consumer & Other
  
46
   
51
   
41
   
46
   
2
 
  
$
7,229
  
$
7,518
  
$
1,444
  
$
5,163
  
$
107
 
Total
 
$
7,229
  
$
7,518
  
$
1,444
  
$
7,016
  
$
165
 

    
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 and Loans
  
-
   
-
   
-
   
228
   
5
 
Agricultural
  
35
   
43
   
-
   
586
   
-
 
Commercial
  
3,474
   
3,532
   
-
   
939
   
13
 
  
$
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 and 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
 
Loans & Leases 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, 2014 (in thousands):

  
December 31, 2014
 
Troubled Debt Restructurings
 
Number of
Loans
  
Pre-Modification
Outstanding
Recorded
Investment
  
Post-Modification
Outstanding
Recorded
Investment
 
Residential 1st Mortgages
  
5
  
$
857
  
$
804
 
Home Equity Lines and Loans
  
3
   
98
   
89
 
Agricultural
  
1
   
32
   
32
 
Commercial
  
1
   
18
   
18
 
Consumer & Other
  
1
   
7
   
7
 
Total
  
11
  
$
1,012
  
$
950
 
  
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 and Loans
  
4
   
414
   
387
 
Commercial
  
4
   
5,016
   
5,016
 
Total
  
12
  
$
5,736
  
$
5,693