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Allowance for Credit Losses (Tables)
 12 Months Ended
Dec. 31, 2017
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, 2017 and December 31, 2016 by portfolio segment and by impairment methodology (in thousands):

December 31, 2017
 
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, 2017
 
$
11,110
  
$
9,450
  
$
3,223
  
$
865
  
$
2,140
  
$
7,381
  
$
8,515
  
$
200
  
$
3,586
  
$
1,449
  
$
47,919
 
Charge-Offs
  
(109
)
  
-
   
-
   
(53
)
  
(3
)
  
(374
)
  
-
   
(146
)
  
-
   
-
   
(685
)
Recoveries
  
109
   
-
   
-
   
40
   
8
   
17
   
8
   
76
   
-
   
-
   
258
 
Provision
  
(188
)
  
2,635
   
(1,377
)
  
(37
)
  
179
   
1,135
   
674
   
79
   
(223
)
  
(27
)
  
2,850
 
Ending Balance- December 31, 2017
 
$
10,922
  
$
12,085
  
$
1,846
  
$
815
  
$
2,324
  
$
8,159
  
$
9,197
  
$
209
  
$
3,363
  
$
1,422
  
$
50,342
 
Ending Balance Individually Evaluated for Impairment
  
366
   
-
   
-
   
73
   
17
   
-
   
220
   
8
   
-
   
-
   
684
 
Ending Balance Collectively Evaluated for Impairment
  
10,556
   
12,085
   
1,846
   
742
   
2,307
   
8,159
   
8,977
   
201
   
3,363
   
1,422
   
49,658
 
Loans & Leases:
                                            
Ending Balance
 
$
684,961
  
$
499,231
  
$
100,206
  
$
260,751
  
$
34,525
  
$
273,582
  
$
265,703
  
$
6,656
  
$
89,680
  
$
-
  
$
2,215,295
 
Ending Balance Individually Evaluated for Impairment
  
4,822
   
-
   
-
   
2,373
   
340
   
-
   
1,734
   
10
   
-
   
-
   
9,279
 
Ending Balance Collectively Evaluated for Impairment
  
680,139
   
499,231
   
100,206
   
258,378
   
34,185
   
273,582
   
263,969
   
6,646
   
89,680
   
-
   
2,206,016
 
 
December 31, 2016
 
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, 2016
 
$
10,063
  
$
6,881
  
$
2,485
  
$
789
  
$
2,146
  
$
6,308
  
$
7,836
  
$
175
  
$
3,294
  
$
1,546
  
$
41,523
 
Charge-Offs
  
-
   
-
   
-
   
(21
)
  
(46
)
  
-
   
-
   
(105
)
  
-
   
-
   
(172
)
Recoveries
  
2
   
-
   
-
   
26
   
103
   
-
   
47
   
55
   
-
   
-
   
233
 
Provision
  
1,045
   
2,569
   
738
   
71
   
(63
)
  
1,073
   
632
   
75
   
292
   
(97
)
  
6,335
 
Ending Balance- December 31, 2016
 
$
11,110
  
$
9,450
  
$
3,223
  
$
865
  
$
2,140
  
$
7,381
  
$
8,515
  
$
200
  
$
3,586
  
$
1,449
  
$
47,919
 
Ending Balance Individually Evaluated for Impairment
  
-
   
-
   
-
   
70
   
18
   
128
   
608
   
7
   
-
   
-
   
831
 
Ending Balance Collectively Evaluated for Impairment
  
11,110
   
9,450
   
3,223
   
795
   
2,122
   
7,253
   
7,907
   
193
   
3,586
   
1,449
   
47,088
 
Loans & Leases:
                                            
Ending Balance
 
$
668,046
  
$
467,685
  
$
176,462
  
$
242,247
  
$
31,625
  
$
295,325
  
$
217,577
  
$
6,913
  
$
71,721
  
$
-
  
$
2,177,601
 
Ending Balance Individually Evaluated for Impairment
  
1,932
   
1,304
   
-
   
2,126
   
402
   
625
   
4,464
   
10
   
-
   
-
   
10,863
 
Ending Balance Collectively Evaluated for Impairment
  
666,114
   
466,381
   
176,462
   
240,121
   
31,223
   
294,700
   
213,113
   
6,903
   
71,721
   
-
   
2,166,738
 
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, 2017 and December 31, 2016 (in thousands):
 
December 31, 2017
 
Pass
  
Special
Mention
  
Substandard
  
Total Loans
 
Loans & Leases:
            
Commercial Real Estate
 
$
677,636
  
$
6,843
  
$
482
  
$
684,961
 
Agricultural Real Estate
  
488,672
   
6,529
   
4,030
   
499,231
 
Real Estate Construction
  
90,728
   
9,478
   
-
   
100,206
 
Residential 1st Mortgages
  
259,795
   
41
   
915
   
260,751
 
Home Equity Lines and Loans
  
34,476
   
-
   
49
   
34,525
 
Agricultural
  
264,425
   
6,439
   
2,718
   
273,582
 
Commercial
  
260,565
   
4,610
   
528
   
265,703
 
Consumer & Other
  
6,498
   
-
   
158
   
6,656
 
Leases
  
87,497
   
2,183
   
-
   
89,680
 
Total
 
$
2,170,292
  
$
36,123
  
$
8,880
  
$
2,215,295
 

December 31, 2016
 
Pass
  
Special Mention
  
Substandard
  
Total Loans
 
Loans & Leases:
            
Commercial Real Estate
 
$
659,694
  
$
6,817
  
$
1,535
  
$
668,046
 
Agricultural Real Estate
  
464,997
   
1,384
   
1,304
   
467,685
 
Real Estate Construction
  
176,462
   
-
   
-
   
176,462
 
Residential 1st Mortgages
  
241,816
   
47
   
384
   
242,247
 
Home Equity Lines and Loans
  
31,558
   
-
   
67
   
31,625
 
Agricultural
  
283,525
   
11,366
   
434
   
295,325
 
Commercial
  
208,172
   
6,974
   
2,431
   
217,577
 
Consumer & Other
  
6,705
   
-
   
208
   
6,913
 
Leases
  
71,721
   
-
   
-
   
71,721
 
Total
 
$
2,144,650
  
$
26,588
  
$
6,363
  
$
2,177,601
 
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, 2017 and December 31, 2016 (in thousands):

December 31, 2017
 
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
 
$
-
  
$
-
  
$
-
  
$
-
  
$
-
  
$
684,961
  
$
684,961
 
Agricultural Real Estate
  
-
   
-
   
-
   
-
   
-
   
499,231
   
499,231
 
Real Estate Construction
  
-
   
-
   
-
   
-
   
-
   
100,206
   
100,206
 
Residential 1st Mortgages
  
448
   
-
   
-
   
-
   
448
   
260,303
   
260,751
 
Home Equity Lines and Loans
  
10
   
-
   
-
   
-
   
10
   
34,515
   
34,525
 
Agricultural
  
-
   
-
   
-
   
-
   
-
   
273,582
   
273,582
 
Commercial
  
180
   
-
   
-
   
-
   
180
   
265,523
   
265,703
 
Consumer & Other
  
7
   
-
   
-
   
-
   
7
   
6,649
   
6,656
 
Leases
  
-
   
-
   
-
   
-
   
-
   
89,680
   
89,680
 
Total
 
$
645
  
$
-
  
$
-
  
$
-
  
$
645
  
$
2,214,650
  
$
2,215,295
 

December 31, 2016
 
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
 
$
-
  
$
-
  
$
-
  
$
-
  
$
-
  
$
668,046
  
$
668,046
 
Agricultural Real Estate
  
-
   
-
   
-
   
1,304
   
1,304
   
466,381
   
467,685
 
Real Estate Construction
  
-
   
-
   
-
   
-
   
-
   
176,462
   
176,462
 
Residential 1st Mortgages
  
-
   
-
   
-
   
95
   
95
   
242,152
   
242,247
 
Home Equity Lines and Loans
  
-
   
-
   
-
   
-
   
-
   
31,625
   
31,625
 
Agricultural
  
-
   
-
   
-
   
243
   
243
   
295,082
   
295,325
 
Commercial
  
-
   
-
   
-
   
1,425
   
1,425
   
216,152
   
217,577
 
Consumer & Other
  
10
   
-
   
-
   
7
   
17
   
6,896
   
6,913
 
Leases
  
-
   
-
   
-
   
-
   
-
   
71,721
   
71,721
 
Total
 
$
10
  
$
-
  
$
-
  
$
3,074
  
$
3,084
  
$
2,174,517
  
$
2,177,601
 
Impaired Loans & Leases
The following tables show information related to impaired loans & leases at and for the year ended December 31, 2017 and December 31, 2016 (in thousands):
 
December 31, 2017
 
Recorded
Investment
  
Unpaid
Principal
Balance
  
Related
Allowance
  
Average
Recorded
Investment
  
Interest
Income
Recognized
 
With no related allowance recorded:
               
Commercial Real Estate
 
$
104
  
$
104
  
$
-
  
$
107
  
$
11
 
Agricultural Real Estate
  
-
   
-
   
-
   
488
   
-
 
Residential 1st Mortgages
  
911
   
1,012
   
-
   
532
   
11
 
Home Equity Lines and Loans
  
-
   
-
   
-
   
16
   
-
 
Agricultural
  
-
   
-
   
-
   
30
   
-
 
  
$
1,015
  
$
1,116
  
$
-
  
$
1,173
  
$
22
 
With an allowance recorded:
                    
Commercial Real Estate
 
$
2,973
  
$
2,961
  
$
366
  
$
2,999
  
$
104
 
Residential 1st Mortgages
  
508
   
571
   
25
   
469
   
16
 
Home Equity Lines and Loans
  
73
   
89
   
4
   
74
   
3
 
Agricultural
  
-
   
-
   
-
   
409
   
21
 
Commercial
  
1,741
   
1,734
   
220
   
1,693
   
59
 
Consumer & Other
  
8
   
9
   
8
   
11
   
-
 
  
$
5,303
  
$
5,364
  
$
623
  
$
5,655
  
$
203
 
Total
 
$
6,318
  
$
6,480
  
$
623
  
$
6,828
  
$
225
 

December 31, 2016
 
Recorded
Investment
  
Unpaid
Principal
Balance
  
Related
Allowance
  
Average
Recorded
Investment
  
Interest
Income
Recognized
 
With no related allowance recorded:
               
Commercial Real Estate
 
$
184
  
$
184
  
$
-
  
$
354
  
$
7
 
Agricultural Real Estate
  
1,305
   
1,305
   
-
   
569
   
3
 
Residential 1st Mortgages
  
451
   
504
   
-
   
404
   
10
 
Home Equity Lines and Loans
  
-
   
-
   
-
   
181
   
-
 
Agricultural
  
-
   
-
   
-
   
144
   
5
 
Commercial
  
3,023
   
3,023
   
-
   
3,053
   
133
 
  
$
4,963
  
$
5,016
  
$
-
  
$
4,705
  
$
158
 
With an allowance recorded:
                    
Residential 1st Mortgages
 
$
430
  
$
469
  
$
21
  
$
336
  
$
13
 
Home Equity Lines and Loans
  
90
   
97
   
5
   
123
   
4
 
Agricultural
  
625
   
625
   
128
   
581
   
22
 
Commercial
  
1,441
   
1,640
   
608
   
1,536
   
8
 
Consumer & Other
  
6
   
13
   
6
   
12
   
-
 
  
$
2,592
  
$
2,844
  
$
768
  
$
2,588
  
$
47
 
Total
 
$
7,555
  
$
7,860
  
$
768
  
$
7,293
  
$
205
 
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, 2017 (in thousands):

  
December 31, 2017
 
Troubled Debt Restructurings
 
Number of Loans
  
Pre-Modification
Outstanding
Recorded
Investment
  
Post-Modification
Outstanding
Recorded
Investment
 
Residential 1st Mortgages
  
2
  
$
673
  
$
630
 
Home Equity Lines and Loans
  
1
   
32
   
32
 
Commercial
  
2
   
138
   
138
 
Consumer & Other
  
1
   
9
   
8
 
Total
  
6
  
$
852
  
$
808
 

The following table presents loans by class modified as troubled debt restructured loans for the period ended December 31, 2016 (in thousands):

  
December 31, 2016
 
Troubled Debt Restructurings
 
Number of Loans
  
Pre-Modification
Outstanding
Recorded
Investment
  
Post-Modification
Outstanding
Recorded
Investment
 
Commercial Real Estate
  
1
  
$
112
  
$
112
 
Residential 1st Mortgages
  
2
   
289
   
281
 
Home Equity Lines and Loans
  
2
   
305
   
286
 
Total
  
5
  
$
706
  
$
679