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Loans & Leases and Allowance for Credit Losses (Tables)
 3 Months Ended
Mar. 31, 2019
Loans & Leases and 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 by portfolio segment and by impairment methodology at the dates indicated (in thousands):

March 31, 2019
 
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, 2019
 
$
11,609
  
$
14,092
  
$
1,249
  
$
880
  
$
2,761
  
$
8,242
  
$
11,656
  
$
494
  
$
4,022
  
$
261
  
$
55,266
 
Charge-Offs
 
-
   
-
   
-
   
-
   
-
   
-
   
(379
)
  
(21
)
  
-
   
-
   
(400
)
Recoveries
  
-
   
-
   
-
   
3
   
6
   
6
   
12
   
14
   
-
   
-
   
41
 
Provision
 
(209
)
  
401
   
(42
)
  
(20
)
  
(29
)
  
(800
)
  
644
   
(20
)
  
(14
)
  
89
   
-
 
Ending Balance-
March 31, 2019
 
$
11,400
  
$
14,493
  
$
1,207
  
$
863
  
$
2,738
  
$
7,448
  
$
11,933
  
$
467
  
$
4,008
  
$
350
  
$
54,907
 
Ending Balance Individually Evaluated for Impairment
 
214
   
-
   
-
   
124
   
13
   
98
   
172
   
6
   
-
   
-
   
627
 
Ending Balance Collectively Evaluated for Impairment
 
11,186
   
14,493
   
1,207
   
739
   
2,725
   
7,350
   
11,761
   
461
   
4,008
   
350
   
54,280
 
Loans:
 
                                          
Ending Balance
 
$
815,366
  
$
603,601
  
$
99,837
  
$
258,359
  
$
40,072
  
$
257,004
  
$
364,439
  
$
18,418
  
$
106,872
  
$
-
  
$
2,563,968
 
Ending Balance Individually Evaluated for Impairment
 
4,638
   
7,238
   
-
   
2,469
   
255
   
200
   
1,591
   
6
   
-
   
-
   
16,397
 
Ending Balance Collectively Evaluated for Impairment
 
$
810,728
  
$
596,363
  
$
99,837
  
$
255,890
  
$
39,817
  
$
256,804
  
$
362,848
  
$
18,412
  
$
106,872
  
$
-
  
$
2,547,571
 

December 31, 2018
 
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, 2018
 
$
10,922
  
$
12,085
  
$
1,846
  
$
815
  
$
2,324
  
$
8,159
  
$
9,197
  
$
209
  
$
3,363
  
$
1,422
  
$
50,342
 
Charge-Offs
  
-
   
-
   
-
   
(31
)
  
(8
)
  
-
   
(613
)
  
(115
)
  
-
   
-
   
(767
)
Recoveries
  
2
   
-
   
-
   
15
   
6
   
61
   
20
   
54
   
-
   
-
   
158
 
Provision
  
685
   
2,007
   
(597
)
  
81
   
439
   
22
   
3,052
   
346
   
659
   
(1,161
)
  
5,533
 
Ending Balance- December 31, 2018
 
$
11,609
  
$
14,092
  
$
1,249
  
$
880
  
$
2,761
  
$
8,242
  
$
11,656
  
$
494
  
$
4,022
  
$
261
  
$
55,266
 
Ending Balance Individually Evaluated for Impairment
  
234
   
-
   
-
   
125
   
15
   
-
   
185
   
6
   
-
   
-
   
565
 
Ending Balance Collectively Evaluated for Impairment
  
11,375
   
14,092
   
1,249
   
755
   
2,746
   
8,242
   
11,471
   
488
   
4,022
   
261
   
54,701
 
Loans & Leases:
                                            
Ending Balance
 
$
826,549
  
$
584,625
  
$
98,568
  
$
259,736
  
$
40,789
  
$
290,463
  
$
343,834
  
$
19,412
  
$
107,265
  
$
-
  
$
2,571,241
 
Ending Balance Individually Evaluated for Impairment
  
4,676
   
7,238
   
-
   
2,491
   
297
   
-
   
1,639
   
6
   
-
   
-
   
16,347
 
Ending Balance Collectively Evaluated for Impairment
  
821,873
   
577,387
   
98,568
   
257,245
   
40,492
   
290,463
   
342,195
   
19,406
   
107,265
   
-
   
2,554,894
 

March 31, 2018
 
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, 2018
 
$
10,922
  
$
12,085
  
$
1,846
  
$
815
  
$
2,324
  
$
8,159
  
$
9,197
  
$
209
  
$
3,363
  
$
1,422
  
$
50,342
 
Charge-Offs
  
-
   
-
   
-
   
-
   
(4
)
  
-
   
-
   
(17
)
  
-
   
-
   
(21
)
Recoveries
  
-
   
-
   
-
   
3
   
1
   
6
   
2
   
11
   
-
   
-
   
23
 
Provision
  
156
   
157
   
27
   
9
   
22
   
(297
)
  
175
   
36
   
27
   
21
   
333
 
Ending Balance- March 31, 2018
 
$
11,078
  
$
12,242
  
$
1,873
  
$
827
  
$
2,343
  
$
7,868
  
$
9,374
  
$
239
  
$
3,390
  
$
1,443
  
$
50,677
 
Ending Balance Individually Evaluated for Impairment
  
335
   
-
   
-
   
76
   
17
   
-
   
205
   
8
   
-
   
-
   
641
 
Ending Balance Collectively Evaluated for Impairment
  
10,743
   
12,242
   
1,873
   
751
   
2,326
   
7,868
   
9,169
   
231
   
3,390
   
1,443
   
50,036
 
Loans:
                                            
Ending Balance
 
$
698,349
  
$
508,400
  
$
96,315
  
$
264,137
  
$
34,691
  
$
261,427
  
$
274,682
  
$
6,685
  
$
90,397
  
$
-
  
$
2,235,083
 
Ending Balance Individually Evaluated for Impairment
  
4,784
   
-
   
-
   
2,427
   
332
   
-
   
1,713
   
9
   
-
   
-
   
9,265
 
Ending Balance Collectively Evaluated for Impairment
 
$
693,565
  
$
508,400
  
$
96,315
  
$
261,710
  
$
34,359
  
$
261,427
  
$
272,969
  
$
6,676
  
$
90,397
  
$
-
  
$
2,225,818
 
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 the dates indicated (in thousands):

March 31, 2019
 
Pass
  
Special
Mention
  
Substandard
  
Total Loans
& Leases
 
Loans & Leases:
            
Commercial Real Estate
 
$
813,090
  
$
2,276
  
$
-
  
$
815,366
 
Agricultural Real Estate
  
587,444
   
2,847
   
13,310
   
603,601
 
Real Estate Construction
  
99,837
   
-
   
-
   
99,837
 
Residential 1st Mortgages
  
257,878
   
-
   
481
   
258,359
 
Home Equity Lines & Loans
  
40,028
   
-
   
44
   
40,072
 
Agricultural
  
250,630
   
6,167
   
207
   
257,004
 
Commercial
  
360,525
   
2,983
   
931
   
364,439
 
Consumer & Other
  
18,263
   
-
   
155
   
18,418
 
Leases
  
106,872
   
-
   
-
   
106,872
 
Total
 
$
2,534,567
  
$
14,273
  
$
15,128
  
$
2,563,968
 

December 31, 2018
 
Pass
  
Special
Mention
  
Substandard
  
Total Loans
 
Loans & Leases:
            
Commercial Real Estate
 
$
823,983
  
$
2,566
  
$
-
  
$
826,549
 
Agricultural Real Estate
  
566,612
   
4,703
   
13,310
   
584,625
 
Real Estate Construction
  
98,568
   
-
   
-
   
98,568
 
Residential 1st Mortgages
  
259,208
   
-
   
528
   
259,736
 
Home Equity Lines and Loans
  
40,744
   
-
   
45
   
40,789
 
Agricultural
  
284,561
   
5,433
   
469
   
290,463
 
Commercial
  
343,085
   
163
   
586
   
343,834
 
Consumer & Other
  
19,229
   
-
   
183
   
19,412
 
Leases
  
107,265
   
-
   
-
   
107,265
 
Total
 
$
2,543,255
  
$
12,865
  
$
15,121
  
$
2,571,241
 

March 31, 2018
 
Pass
  
Special
Mention
  
Substandard
  
Total Loans
& Leases
 
Loans & Leases:
            
Commercial Real Estate
 
$
691,537
  
$
6,812
  
$
-
  
$
698,349
 
Agricultural Real Estate
  
495,936
   
8,537
   
3,927
   
508,400
 
Real Estate Construction
  
86,779
   
9,536
   
-
   
96,315
 
Residential 1st Mortgages
  
263,101
   
-
   
1,036
   
264,137
 
Home Equity Lines & Loans
  
34,643
   
-
   
48
   
34,691
 
Agricultural
  
252,553
   
6,286
   
2,588
   
261,427
 
Commercial
  
268,745
   
5,460
   
477
   
274,682
 
Consumer & Other
  
6,565
   
-
   
120
   
6,685
 
Leases
  
88,320
   
2,077
   
-
   
90,397
 
Total
 
$
2,188,179
  
$
38,708
  
$
8,196
  
$
2,235,083
 
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 the dates indicated (in thousands):

March 31, 2019
 
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
 
$
-
  
$
-
  
$
-
  
$
-
  
$
-
  
$
815,366
  
$
815,366
 
Agricultural Real Estate
  
-
   
-
   
-
   
-
   
-
   
603,601
   
603,601
 
Real Estate Construction
  
-
   
-
   
-
   
-
   
-
   
99,837
   
99,837
 
Residential 1st Mortgages
  
707
   
-
   
-
   
-
   
707
   
257,652
   
258,359
 
Home Equity Lines & Loans
  
-
   
-
   
-
   
-
   
-
   
40,072
   
40,072
 
Agricultural
  
-
   
-
   
-
   
-
   
-
   
257,004
   
257,004
 
Commercial
  
-
   
-
   
-
   
-
   
-
   
364,439
   
364,439
 
Consumer & Other
  
20
   
-
   
-
   
-
   
20
   
18,398
   
18,418
 
Leases
  
-
   
-
   
-
   
-
   
-
   
106,872
   
106,872
 
Total
 
$
727
  
$
-
  
$
-
  
$
-
  
$
727
  
$
2,563,241
  
$
2,563,968
 

December 31, 2018
 
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
 
$
-
  
$
731
  
$
-
  
$
-
  
$
731
  
$
825,818
  
$
826,549
 
Agricultural Real Estate
  
-
   
-
   
-
   
-
   
-
   
584,625
   
584,625
 
Real Estate Construction
  
327
   
-
   
-
   
-
   
327
   
98,241
   
98,568
 
Residential 1st Mortgages
  
367
   
-
   
-
   
-
   
367
   
259,369
   
259,736
 
Home Equity Lines and Loans
  
-
   
-
   
-
   
-
   
-
   
40,789
   
40,789
 
Agricultural
  
-
   
-
   
-
   
-
   
-
   
290,463
   
290,463
 
Commercial
  
-
   
-
   
-
   
-
   
-
   
343,834
   
343,834
 
Consumer & Other
  
13
   
-
   
-
   
-
   
13
   
19,399
   
19,412
 
Leases
  
-
   
-
   
-
   
-
   
-
   
107,265
   
107,265
 
Total
 
$
707
  
$
731
  
$
-
  
$
-
  
$
1,438
  
$
2,569,803
  
$
2,571,241
 

March 31, 2018
 
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
 
$
-
  
$
-
  
$
-
  
$
-
  
$
-
  
$
698,349
  
$
698,349
 
Agricultural Real Estate
  
-
   
-
   
-
   
-
   
-
   
508,400
   
508,400
 
Real Estate Construction
  
-
   
-
   
-
   
-
   
-
   
96,315
   
96,315
 
Residential 1st Mortgages
  
14
   
49
   
-
   
81
   
144
   
263,993
   
264,137
 
Home Equity Lines & Loans
  
20
   
-
   
-
   
-
   
20
   
34,671
   
34,691
 
Agricultural
  
-
   
-
   
-
   
-
   
-
   
261,427
   
261,427
 
Commercial
  
-
   
14
   
-
   
-
   
14
   
274,668
   
274,682
 
Consumer & Other
  
8
   
-
   
-
   
-
   
8
   
6,677
   
6,685
 
Leases
  
-
   
-
   
-
   
-
   
-
   
90,397
   
90,397
 
Total
 
$
42
  
$
63
  
$
-
  
$
81
  
$
186
  
$
2,234,897
  
$
2,235,083
 
Impaired Loans & Leases
The following tables show information related to impaired loans & leases for the periods indicated (in thousands):

March 31, 2019
 
Recorded
Investment
  
Unpaid
Principal
Balance
  
Related
Allowance
  
Average
Recorded
Investment
  
Interest
Income
Recognized
 
With no related allowance recorded:
               
Commercial Real Estate
 
$
93
  
$
93
  
$
-
  
$
94
  
$
2
 
Agricultural Real Estate
  
7,239
   
7,238
   
-
   
7,239
   
73
 
  
$
7,332
  
$
7,331
  
$
-
  
$
7,333
  
$
75
 
With an allowance recorded:
                    
Commercial Real Estate
 
$
2,883
  
$
2,875
  
$
214
  
$
2,893
  
$
23
 
Residential 1st Mortgages
  
1,625
   
1,829
   
81
   
1,633
   
21
 
Home Equity Lines & Loans
  
73
   
83
   
4
   
74
   
1
 
Agricultural
  
201
   
200
   
98
   
101
   
-
 
Commercial
  
1,596
   
1,590
   
172
   
1,620
   
14
 
Consumer & Other
  
6
   
7
   
6
   
6
   
-
 
  
$
6,384
  
$
6,584
  
$
575
  
$
6,327
  
$
59
 
Total
 
$
13,716
  
$
13,915
  
$
575
  
$
13,660
  
$
134
 

December 31, 2018
 
Recorded
Investment
  
Unpaid
Principal
Balance
  
Related
Allowance
  
Average
Recorded
Investment
  
Interest
Income
Recognized
 
With no related allowance recorded:
               
Commercial Real Estate
 
$
95
  
$
96
  
$
-
  
$
99
  
$
8
 
Agricultural Real Estate
  
7,239
   
7,238
   
-
   
3,620
   
119
 
Residential 1st Mortgages
  
-
   
-
   
-
   
226
   
8
 
  
$
7,334
  
$
7,334
  
$
-
  
$
3,945
  
$
135
 
With an allowance recorded:
                    
Commercial Real Estate
 
$
2,902
  
$
2,892
  
$
234
  
$
2,929
  
$
96
 
Residential 1st Mortgages
  
1,640
   
1,838
   
82
   
1,371
   
48
 
Home Equity Lines and Loans
  
74
   
84
   
4
   
76
   
4
 
Commercial
  
1,644
   
1,639
   
185
   
1,834
   
58
 
Consumer & Other
  
6
   
7
   
6
   
7
   
-
 
  
$
6,266
  
$
6,460
  
$
511
  
$
6,217
  
$
206
 
Total
 
$
13,600
  
$
13,794
  
$
511
  
$
10,162
  
$
341
 

March 31, 2018
 
Recorded
Investment
  
Unpaid
Principal
Balance
  
Related
Allowance
  
Average
Recorded
Investment
  
Interest
Income
Recognized
 
With no related allowance recorded:
               
Commercial Real Estate
 
$
102
  
$
102
  
$
-
  
$
103
  
$
2
 
Residential 1st Mortgages
  
903
   
1,005
   
-
   
907
   
8
 
  
$
1,005
  
$
1,107
  
$
-
  
$
1,010
  
$
10
 
With an allowance recorded:
                    
Commercial Real Estate
 
$
2,955
  
$
2,943
  
$
335
  
$
2,964
  
$
24
 
Residential 1st Mortgages
  
583
   
649
   
29
   
546
   
7
 
Home Equity Lines & Loans
  
78
   
88
   
4
   
76
   
1
 
Commercial
  
1,720
   
1,713
   
205
   
1,731
   
15
 
Consumer & Other
  
8
   
8
   
8
   
8
   
-
 
  
$
5,344
  
$
5,401
  
$
581
  
$
5,325
  
$
47
 
Total
 
$
6,349
  
$
6,508
  
$
581
  
$
6,335
  
$
57
 
Loans & Leases by Class Modified as Troubled Debt Restructured Loans
The following table presents loans or leases by class modified as TDRs during the three-month period ended March 31, 2019 (in thousands):

  
March 31, 2019
 
Troubled Debt Restructurings
 
Number of
Loans
  
Pre-Modification
Outstanding
Recorded
Investment
  
Post-Modification
Outstanding
Recorded
Investment
 
Agricultural
  
1
  
$
201
  
$
201
 
Total
  
1
  
$
201
  
$
201
 

The following table presents loans by class modified as troubled debt restructured loans for the period ended December 31, 2018 (in thousands):

  December 31, 2018 
Troubled Debt Restructurings
 
Number of
Loans
  
Pre-Modification
Outstanding
Recorded
Investment
  
Post-Modification
Outstanding
Recorded
Investment
 
Agricultural Real Estate
  
1
  
$
7,239
  
$
7,239
 
Residential 1st Mortgages
  
2
   
286
   
255
 
Total
  
3
  
$
7,525
  
$
7,494