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Allowance for Credit Losses (Tables)
 12 Months Ended
Dec. 31, 2015
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, 2015 and December 31, 2014 by portfolio segment and by impairment methodology (in thousands):

December 31, 2015
 
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, 2015
 
$
7,842
  
$
4,185
  
$
1,669
  
$
1,022
  
$
2,426
  
$
6,104
  
$
8,195
  
$
218
  
$
2,211
  
$
1,529
  
$
35,401
 
Charge-Offs
  
-
   
-
   
-
   
-
   
-
   
-
   
(12
)
  
(84
)
  
-
   
-
   
(96
)
Recoveries
  
2,939
   
-
   
2,225
   
8
   
87
   
4
   
136
   
69
   
-
   
-
   
5,468
 
Provision
  
(718
)
  
2,696
   
(1,409
)
  
(241
)
  
(367
)
  
200
   
(483
)
  
(28
)
  
1,083
   
17
   
750
 
Ending Balance- December 31, 2015
 
$
10,063
  
$
6,881
  
$
2,485
  
$
789
  
$
2,146
  
$
6,308
  
$
7,836
  
$
175
  
$
3,294
  
$
1,546
  
$
41,523
 
Ending Balance Individually Evaluated for Impairment
  
61
   
-
   
-
   
69
   
35
   
115
   
905
   
28
   
-
   
-
   
1,213
 
Ending Balance Collectively Evaluated for Impairment
  
10,002
   
6,881
   
2,485
   
720
   
2,111
   
6,193
   
6,931
   
147
   
3,294
   
1,546
   
40,310
 
Loans & Leases:
                                            
Ending Balance
 
$
603,650
  
$
424,034
  
$
151,974
  
$
206,405
  
$
33,056
  
$
293,966
  
$
210,804
  
$
6,592
  
$
65,878
  
$
-
  
$
1,996,359
 
Ending Balance Individually Evaluated for Impairment
  
3,420
   
-
   
-
   
2,010
   
1,214
   
606
   
4,760
   
34
   
-
   
-
   
12,044
 
Ending Balance Collectively Evaluated for Impairment
  
600,230
   
424,034
   
151,974
   
204,395
   
31,842
   
293,360
   
206,044
   
6,558
   
65,878
   
-
   
1,984,315
 

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
 
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, 2015 and December 31, 2014 (in thousands):

December 31, 2015
 
Pass
  
Special Mention
  
Substandard
  
Total Loans
 
Loans & Leases:
            
Commercial Real Estate
 
$
595,011
  
$
7,917
  
$
722
  
$
603,650
 
Agricultural Real Estate
  
424,034
   
-
   
-
   
424,034
 
Real Estate Construction
  
150,379
   
1,595
   
-
   
151,974
 
Residential 1st Mortgages
  
205,135
   
413
   
857
   
206,405
 
Home Equity Lines and Loans
  
32,419
   
75
   
562
   
33,056
 
Agricultural
  
293,325
   
9
   
632
   
293,966
 
Commercial
  
199,467
   
8,160
   
3,177
   
210,804
 
Consumer & Other
  
6,411
   
-
   
181
   
6,592
 
Leases
  
65,878
   
-
   
-
   
65,878
 
Total
 
$
1,972,059
  
$
18,169
  
$
6,131
  
$
1,996,359
 

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
 
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, 2015 and December 31, 2014 (in thousands):

December 31, 2015
 
30-59 Days
Past Due
  
60-89 Days
Past Due
  
90 Days and
Still Accruing
  
Nonaccrual
  
Total Past
Due
  
Current
  
Total
Loans & Leases
 
Loans & Leases:
                     
Commercial Real Estate
 
$
705
  
$
-
  
$
-
  
$
19
  
$
724
  
$
602,926
  
$
603,650
 
Agricultural Real Estate
  
-
   
-
   
-
   
-
   
-
   
424,034
   
424,034
 
Real Estate Construction
  
-
   
-
   
-
   
-
   
-
   
151,974
   
151,974
 
Residential 1st Mortgages
  
97
   
194
   
-
   
65
   
356
   
206,049
   
206,405
 
Home Equity Lines and Loans
  
-
   
-
   
-
   
538
   
538
   
32,518
   
33,056
 
Agricultural
  
-
   
-
   
-
   
-
   
-
   
293,966
   
293,966
 
Commercial
  
-
   
-
   
-
   
1,524
   
1,524
   
209,280
   
210,804
 
Consumer & Other
  
7
   
-
   
-
   
10
   
17
   
6,575
   
6,592
 
Leases
  
-
   
-
   
-
   
-
   
-
   
65,878
   
65,878
 
Total
 
$
809
  
$
194
  
$
-
  
$
2,156
  
$
3,159
  
$
1,993,200
  
$
1,996,359
 

December 31, 2014
 
30-59 Days
Past Due
  
60-89 Days
Past Due
  
90 Days and
Still Accruing
  
Nonaccrual
  
Total Past
Due
  
Current
  
Total
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
 
Impaired Loans & Leases
The following tables show information related to impaired loans & leases at and for the year ended December 31, 2015 and December 31, 2014 (in thousands):

December 31, 2015
 
Recorded
Investment
  
Unpaid
Principal
Balance
  
Related
Allowance
  
Average
Recorded
Investment
  
Interest
Income
Recognized
 
With no related allowance recorded:
               
Commercial Real Estate
 
$
102
  
$
104
  
$
-
  
$
479
  
$
7
 
Agricultural Real Estate
  
-
   
-
   
-
   
-
   
-
 
Real Estate Construction
  
-
   
-
   
-
   
-
   
-
 
Residential 1st Mortgages
  
551
   
618
   
-
   
560
   
16
 
Home Equity Lines and Loans
  
581
   
646
   
-
   
620
   
3
 
Agricultural
  
193
   
193
   
-
   
105
   
3
 
Commercial
  
3,103
   
3,103
   
-
   
2,349
   
85
 
Consumer & Other
  
-
   
-
   
-
   
-
   
-
 
  
$
4,530
  
$
4,664
  
$
-
  
$
4,113
  
$
114
 
With an allowance recorded:
                    
Commercial Real Estate
 
$
-
  
$
-
  
$
-
  
$
-
  
$
-
 
Agricultural Real Estate
  
-
   
-
   
-
   
-
   
-
 
Real Estate Construction
  
-
   
-
   
-
   
-
   
-
 
Residential 1st Mortgages
  
348
   
420
   
17
   
354
   
16
 
Home Equity Lines and Loans
  
134
   
151
   
7
   
136
   
5
 
Agricultural
  
412
   
413
   
115
   
431
   
28
 
Commercial
  
1,657
   
1,798
   
905
   
2,456
   
31
 
Consumer & Other
  
34
   
40
   
29
   
39
   
3
 
  
$
2,585
  
$
2,822
  
$
1,073
  
$
3,416
  
$
83
 
Total
 
$
7,115
  
$
7,486
  
$
1,073
  
$
7,529
  
$
197
 

December 31, 2014
 
Recorded
Investment
  
Unpaid
Principal
Balance
  
Related
Allowance
  
Average
Recorded
Investment
  
Interest
Income
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
 
  
$
-
  
$
-
  
$
-
  
$
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
 
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, 2015 (in thousands):

  
December 31, 2015
 
Troubled Debt Restructurings
 
Number of
Loans
  
Pre-Modification
Outstanding
Recorded
Investment
  
Post-Modification
Outstanding
Recorded
Investment
 
Agricultural
  
1
  
$
194
  
$
194
 
Commercial
  
1
   
131
   
119
 
Total
  
2
  
$
325
  
$
313
 

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