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Allowance for Credit Losses (Tables)
 12 Months Ended
Dec. 31, 2019
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, 2019 and December 31, 2018 by portfolio segment and by impairment methodology (in thousands):

December 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
  
-
   
-
   
-
   
-
   
-
   
-
   
(592
)
  
(83
)
  
-
   
-
   
(675
)
Recoveries
  
-
   
38
   
-
   
13
   
28
   
-
   
90
   
52
   
-
   
-
   
221
 
Provision
  
(556
)
  
998
   
700
   
(38
)
  
(114
)
  
(166
)
  
312
   
(7
)
  
(860
)
  
(69
)
  
200
 
Ending Balance- December 31, 2019
 
$
11,053
  
$
15,128
  
$
1,949
  
$
855
  
$
2,675
  
$
8,076
  
$
11,466
  
$
456
  
$
3,162
  
$
192
  
$
55,012
 
Ending Balance Individually Evaluated for Impairment
  
234
   
-
   
-
   
118
   
12
   
99
   
137
   
61
   
-
   
-
   
661
 
Ending Balance Collectively Evaluated for Impairment
  
10,819
   
15,128
   
1,949
   
737
   
2,663
   
7,977
   
11,329
   
395
   
3,162
   
192
   
54,351
 
Loans & Leases:
                                            
Ending Balance
 
$
838,570
  
$
625,767
  
$
115,644
  
$
255,253
  
$
39,270
  
$
292,904
  
$
384,795
  
$
15,422
  
$
105,402
  
$
-
  
$
2,673,027
 
Ending Balance Individually Evaluated for Impairment
  
4,524
   
5,654
   
-
   
2,368
   
229
   
188
   
1,528
   
200
   
-
   
-
   
14,691
 
Ending Balance Collectively Evaluated for Impairment
  
834,046
   
620,113
   
115,644
   
252,885
   
39,041
   
292,716
   
383,267
   
15,222
   
105,402
   
-
   
2,658,336
 

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
 
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, 2019 and December 31, 2018 (in thousands):

December 31, 2019
 
Pass
  
Special
Mention
  
Substandard
  
Total Loans
 
Loans & Leases:
            
Commercial Real Estate
 
$
831,941
  
$
6,629
  
$
-
  
$
838,570
 
Agricultural Real Estate
  
611,792
   
1,136
   
12,839
   
625,767
 
Real Estate Construction
  
115,644
   
-
   
-
   
115,644
 
Residential 1st Mortgages
  
254,459
   
-
   
794
   
255,253
 
Home Equity Lines and Loans
  
39,092
   
-
   
178
   
39,270
 
Agricultural
  
289,276
   
2,617
   
1,011
   
292,904
 
Commercial
  
380,650
   
3,239
   
906
   
384,795
 
Consumer & Other
  
14,934
   
-
   
488
   
15,422
 
Leases
  
105,402
   
-
   
-
   
105,402
 
Total
 
$
2,643,190
  
$
13,621
  
$
16,216
  
$
2,673,027
 

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
 
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, 2019 and December 31, 2018 (in thousands):

December 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
 
$
-
  
$
-
  
$
-
  
$
-
  
$
-
  
$
838,570
  
$
838,570
 
Agricultural Real Estate
  
-
   
-
   
-
   
-
   
-
   
625,767
   
625,767
 
Real Estate Construction
  
240
   
-
   
-
   
-
   
240
   
115,404
   
115,644
 
Residential 1st Mortgages
  
-
   
-
   
-
   
-
   
-
   
255,253
   
255,253
 
Home Equity Lines and Loans
  
-
   
-
   
-
   
-
   
-
   
39,270
   
39,270
 
Agricultural
  
-
   
-
   
-
   
-
   
-
   
292,904
   
292,904
 
Commercial
  
77
   
-
   
-
   
-
   
77
   
384,718
   
384,795
 
Consumer & Other
  
35
   
-
   
-
   
-
   
35
   
15,387
   
15,422
 
Leases
  
-
   
-
   
-
   
-
   
-
   
105,402
   
105,402
 
Total
 
$
352
  
$
-
  
$
-
  
$
-
  
$
352
  
$
2,672,675
  
$
2,673,027
 

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
 
Impaired Loans & Leases
The following tables show information related to impaired loans & leases at and for the year ended December 31, 2019 and December 31, 2018 (in thousands):

December 31, 2019
 
Recorded
Investment
  
Unpaid
Principal
Balance
  
Related
Allowance
  
Average
Recorded
Investment
  
Interest
Income
Recognized
 
With no related allowance recorded:
               
Commercial Real Estate
 
$
86
  
$
86
  
$
-
  
$
90
  
$
8
 
Agricultural Real Estate
  
5,654
   
5,654
   
-
   
6,069
   
379
 
Commercial
  
-
   
-
   
-
   
8
   
1
 
  
$
5,740
  
$
5,740
  
$
-
  
$
6,167
  
$
388
 
With an allowance recorded:
                    
Commercial Real Estate
 
$
2,822
  
$
2,822
  
$
234
  
$
2,853
  
$
94
 
Residential 1st Mortgages
  
1,562
   
1,770
   
74
   
1,601
   
73
 
Home Equity Lines and Loans
  
68
   
79
   
7
   
71
   
4
 
Agricultural
  
188
   
188
   
99
   
195
   
6
 
Commercial
  
1,528
   
1,528
   
137
   
1,554
   
53
 
Consumer & Other
  
200
   
200
   
61
   
54
   
-
 
  
$
6,368
  
$
6,587
  
$
612
  
$
6,328
  
$
230
 
Total
 
$
12,108
  
$
12,327
  
$
612
  
$
12,495
  
$
618
 

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
 
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 year ended December 31, 2019 (in thousands):

  
December 31, 2019
 
Troubled Debt Restructurings
 
Number of
Loans
  
Pre-Modification
Outstanding
Recorded
Investment
  
Post-Modification
Outstanding
Recorded
Investment
 
Agricultural
  
1
  
$
201
  
$
201
 
Consumer & Other
  
1
   
195
   
195
 
Total
  
2
  
$
396
  
$
396
 

The following table presents loans by class modified as troubled debt restructured loans for the year 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