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ALLOWANCE FOR LOAN LOSSES (Tables)
 3 Months Ended
Mar. 31, 2013
Allowance For Loan Losses [Abstract]  
Allowance for Credit Losses on Financing Receivables [Table Text Block]

Activity in the allowance for loan losses during the three months ended March 31, 2013 was as follows (000s omitted):

 

  Agriculture
and
Agricultural
Real Estate		  Commercial  Commercial
Real Estate		  Construction
Real Estate		  Residential
Real Estate		  Consumer and
Other		  Total 
                      
Allowance for loan losses: For the three months ended March 31, 2013             
Beginning Balance $76  $2,224  $7,551  $2,401  $4,715  $332  $17,299 
Charge-offs  -   (202)  (813)  (18)  (433)  (121)  (1,587)
Recoveries  -   236   64   274   80   33   687 
Provision  (6)  (105)  1,106   (188)  746   (53)  1,500 
Ending balance $70  $2,153  $7,908  $2,469  $5,108  $191  $17,899 
                             
Allowance for loan losses as of March 31, 2013                  
Ending balance individually evaluated for impairment $-  $1,330  $2,312  $1,863  $2,084  $100  $7,689 
Ending balance collectively   evaluated for impairment  70   823   5,596   606   3,024   91   10,210 
Ending balance $70  $2,153  $7,908  $2,469  $5,108  $191  $17,899 
                             
Loans as of March 31, 2013                            
Ending balance individually evaluated for impairment $420  $4,193  $35,960  $6,225  $18,668  $346  $65,812 
Ending balance collectively   evaluated for impairment  11,815   56,873   238,580   10,853   216,655   14,170   548,946 
Ending balance $12,235  $61,066  $274,540  $17,078  $235,323  $14,516  $614,758 

 

Activity in the allowance for loan losses during the three months ended March 31, 2012 was as follows (000s omitted):

 

  Agriculture
and
Agricultural
Real Estate		  Commercial  Commercial
Real Estate		  Construction
Real Estate		  Residential
Real Estate		  Consumer and
Other		  Total 
                      
Allowance for loan losses: For the three months ended March 31, 2012               
Beginning Balance $64  $2,184  $9,351  $2,632  $6,227  $407  $20,865 
Charge-offs  -   (96)  (1,573)  (462)  (654)  (47)  (2,832)
Recoveries  -   66   9   37   50   36   198 
Provision  5   586   1,519   113   7   20   2,250 
Ending balance $69  $2,740  $9,306  $2,320  $5,630  $416  $20,481 
                             
Allowance for loan losses as of March 31, 2012                     
Ending balance individually evaluated for impairment $69  $1,477  $3,408  $1,257  $2,453  $73  $8,737 
Ending balance collectively evaluated for impairment  -   1,263   5,898   1,063   3,177   343   11,744 
Ending balance $69  $2,740  $9,306  $2,320  $5,630  $416  $20,481 
                             
Loans as of March 31, 2012                            
Ending balance individually evaluated for impairment $1,051  $3,975  $36,492  $8,449  $19,568  $236  $69,771 
Ending balance collectively evaluated for impairment  14,042   60,632   265,417   13,492   230,415   12,884   596,882 
Ending balance $15,093  $64,607  $301,909  $21,941  $249,983  $13,120  $666,653 

 

Activity in the allowance for loan losses during the year ended December 31, 2012 was as follows (000s omitted):

 

  Agriculture
and
Agricultural
Real Estate		  Commercial  Commercial
Real Estate		  Construction
Real Estate		  Residential
Real Estate		  Consumer and
Other		  Total 
                      
Allowance for loan losses: For the year ended December 31, 2012               
Beginning Balance $64  $2,184  $9,351  $2,632  $6,227  $407  $20,865 
Charge-offs  (97)  (499)  (8,156)  (1,036)  (2,031)  (196)  (12,015)
Recoveries  -   347   80   240   274   158   1,099 
Provision  109   192   6,276   565   245   (37)  7,350 
Ending balance $76  $2,224  $7,551  $2,401  $4,715  $332  $17,299 
                             
Allowance for loan losses as of December 31, 2012                     
Ending balance individually evaluated for impairment $-  $1,316  $2,084  $1,820  $1,994  $124  $7,338 
Ending balance collectively evaluated for impairment  76   908   5,467   581   2,721   208   9,961 
Ending balance $76  $2,224  $7,551  $2,401  $4,715  $332  $17,299 
                             
Loans as of December 31, 2012                            
Ending balance individually evaluated for impairment $409  $4,519  $36,471  $7,410  $18,051  $389  $67,249 
Ending balance collectively evaluated for impairment  11,595   53,675   246,543   11,009   222,281   14,897   560,000 
Ending balance $12,004  $58,194  $283,014  $18,419  $240,332  $15,286  $627,249
Financing Receivable Credit Quality Indicators [Table Text Block]

The portfolio segments in each credit risk grade as of March 31, 2013 are as follows (000s omitted):

 

  Agriculture
and
Agricultural
Real Estate		  Commercial  Commercial
Real Estate		  Construction
Real Estate		  Residential
Real Estate		  Consumer and
Other		  Total 
Not Rated $162  $729  $-  $2,985  $151,673  $10,094  $165,643 
1  -   3,453   -   -   -   -   3,453 
2  48   103   1,784   -   697   -   2,632 
3  864   5,020   9,497   147   1,764   4   17,296 
4  10,232   37,508   166,200   3,106   42,172   1   259,219 
5  315   5,943   43,183   4,210   12,106   4,093   69,850 
6  614   8,310   53,876   6,630   26,911   324   96,665 
7  -   -   -   -   -   -   - 
8  -   -   -   -   -   -   - 
9  -   -   -   -   -   -   - 
Total $12,235  $61,066  $274,540  $17,078  $235,323  $14,516  $614,758 
                             
Performing $11,731  $56,651  $238,419  $10,629  $213,906  $13,969  $545,305 
Nonperforming  504   4,415   36,121   6,449   21,417   547   69,453 
Total $12,235  $61,066  $274,540  $17,078  $235,323  $14,516  $614,758 

 

The portfolio segments in each credit risk grade as of December 31, 2012 are as follows (000s omitted):

 

  Agriculture
and
Agricultural
Real Estate		  Commercial  Commercial
Real Estate		  Construction
Real Estate		  Residential
Real Estate		  Consumer and
Other		  Total 
Not Rated $126  $4,182  $-  $2,927  $159,743  $10,706  $177,684 
1  -   2,977   -   -   -   -   2,977 
2  48   114   1,850   82   731   -   2,825 
3  880   4,894   10,735   163   1,885   7   18,564 
4  9,907   29,935   167,207   3,184   40,392   16   250,641 
5  322   9,713   45,262   5,086   8,426   3,940   72,749 
6  721   6,379   57,960   6,977   29,155   617   101,809 
7  -   -   -   -   -   -   - 
8  -   -   -   -   -   -   - 
9  -   -   -   -   -   -   - 
Total $12,004  $58,194  $283,014  $18,419  $240,332  $15,286  $627,249 
                             
Performing $11,397  $54,730  $246,107  $10,783  $219,753  $14,675  $557,445 
Nonperforming  607   3,464   36,907   7,636   20,579   611   69,804 
Total $12,004  $58,194  $283,014  $18,419  $240,332  $15,286  $627,249 
Past Due Financing Receivables [Table Text Block]
The following is a summary of past due loans as of March 31, 2013 and December 31, 2012 (000s omitted):

 

March 31, 2013 30-59 Days
Past Due		  60-89 Days
Past Due		  >90 Days Past
Due		  Total Past Due  Current  Total Loans  Recorded
Investment >90
Days Past Due
and Accruing		 
                      
Agriculture and Agricultural Real Estate $201  $-  $80  $281  $11,954  $12,235  $- 
Commercial  608   187   855   1,650   59,416   61,066   3 
Commercial Real Estate  3,104   2,962   7,102   13,168   261,372   274,540   - 
Construction Real Estate  955   782   1,564   3,301   13,777   17,078   - 
Residential Real Estate  5,663   860   3,425   9,948   225,375   235,323   311 
Consumer and Other  99   57   58   214   14,302   14,516   - 
Total $10,630  $4,848  $13,084  $28,562  $586,196  $614,758  $314 

 

December 31, 2012 30-59 Days
Past Due		  60-89 Days
Past Due		  >90 Days Past
Due		  Total Past Due  Current  Total Loans  Recorded
Investment >90
Days Past Due
and Accruing		 
                      
Agriculture and Agricultural Real Estate $208  $-  $145  $353  $11,651  $12,004  $- 
Commercial  927   19   1,100   2,046   56,148   58,194   1 
Commercial Real Estate  1,789   930   11,350   14,069   268,945   283,014   - 
Construction Real Estate  127   1,437   1,867   3,431   14,988   18,419   - 
Residential Real Estate  5,738   978   3,121   9,837   230,495   240,332   - 
Consumer and Other  222   61   164   447   14,839   15,286   - 
Total $9,011  $3,425  $17,747  $30,183  $597,066  $627,249  $1
Schedule of Financing Receivables, Non Accrual Status [Table Text Block]

The following is a summary of non-accrual loans as of March 31, 2013 and December 31, 2012 (000s omitted):

 

  March 31, 2013  December 31, 2012 
Agriculture and Agricultural Real Estate $84  $198 
Commercial  3,153   1,578 
Commercial Real Estate  17,415   17,950 
Construction Real Estate  2,496   3,438 
Residential Real Estate  8,165   7,870 
Consumer and Other  245   309 
Total $31,558  $31,343 
Impaired Financing Receivables [Table Text Block]

The following is a summary of impaired loans as of March 31, 2013 and 2012 (000s omitted):

 

March 31, 2013 Recorded
Investment		  Unpaid
Principal
Balance		  Related
Allowance		  Average
Recorded
Investment for
the Three
Months Ended		  Interest
Income
Recognized in
the Three
Months
Ended		 
                
With no related allowance recorded:                    
Agriculture and Agricultural Real Estate $420  $923  $-  $423  $12 
Commercial  682   752   -   775   9 
Commercial Real Estate  17,383   22,113   -   18,234   191 
Construction Real Estate  1,529   2,545   -   1,950   37 
Residential Real Estate  9,186   10,478   -   10,376   128 
Consumer and Other  -   -   -   -   - 
                     
With an allowance recorded:                    
Agriculture and Agricultural Real Estate  -   -   -   -   - 
Commercial  3,511   3,894   1,330   3,513   44 
Commercial Real Estate  18,577   24,502   2,312   20,045   160 
Construction Real Estate  4,696   5,666   1,863   4,744   41 
Residential Real Estate  9,482   10,108   2,084   9,705   85 
Consumer and Other  346   341   100   346   5 
                     
Total:                    
Agriculture and Agricultural Real Estate $420  $923  $-  $423  $12 
Commercial  4,193   4,646   1,330   4,288   53 
Commercial Real Estate  35,960   46,615   2,312   38,279   351 
Construction Real Estate  6,225   8,211   1,863   6,694   78 
Residential Real Estate  18,668   20,586   2,084   20,081   213 
Consumer and Other  346   341   100   346   5 

 

March 31, 2012 Recorded
Investment		  Unpaid
Principal
Balance		  Related
Allowance		  Average
Recorded
Investment for
the Three
Months Ended		  Interest
Income
Recognized in
the Three
Months Ended		 
                
With no related allowance recorded:                    
Agriculture and Agricultural Real Estate $430  $978  $-  $478  $17 
Commercial  198   376   -   344   7 
Commercial Real Estate  11,126   13,764   -   11,721   93 
Construction Real Estate  730   1,039   -   762   6 
Residential Real Estate  6,603   8,989   -   7,599   136 
Consumer and Other  88   89   -   89   1 
                     
With an allowance recorded:                    
Agriculture and Agricultural Real Estate  621   621   69   618   1 
Commercial  3,777   4,179   1,477   3,833   56 
Commercial Real Estate  25,366   33,357   3,408   25,832   184 
Construction Real Estate  7,719   11,469   1,257   8,337   80 
Residential Real Estate  12,965   15,629   2,453   13,297   145 
Consumer and Other  148   148   73   149   3 
                     
Total:                    
Agriculture and Agricultural Real Estate $1,051  $1,599  $69  $1,096  $18 
Commercial  3,975   4,555   1,477   4,177   63 
Commercial Real Estate  36,492   47,121   3,408   37,553   277 
Construction Real Estate  8,449   12,508   1,257   9,099   86 
Residential Real Estate  19,568   24,618   2,453   20,896   281 
Consumer and Other  236   237   73   238   4 

 

The following is a summary of impaired loans as of December 31, 2012 (000s omitted):

 

December 31, 2012 Recorded
Investment		  Unpaid
Principal
Balance		  Related
Allowance		  Average
Recorded
Investment for
the Year
Ended		  Interest
Income
Recognized in
the Year
Ended		 
                
With no related allowance recorded:                    
Agriculture and Agricultural Real Estate $409  $923  $-  $469  $54 
Commercial  2,540   2,961   -   2,968   220 
Commercial Real Estate  17,153   21,317   -   18,313   924 
Construction Real Estate  1,007   1,375   -   1,284   201 
Residential Real Estate  9,013   10,390   -   10,213   373 
Consumer and Other  -   -   -   -   - 
                     
With an allowance recorded:                    
Agriculture and Agricultural Real Estate  -   -   -   -   - 
Commercial  1,979   2,157   1,316   2,032   88 
Commercial Real Estate  19,318   26,508   2,084   22,119   918 
Construction Real Estate  6,403   9,060   1,820   6,946   211 
Residential Real Estate  9,038   9,520   1,994   9,189   413 
Consumer and Other  389   383   124   393   26 
                     
Total:                    
Agriculture and Agricultural Real Estate $409  $923  $-  $469  $54 
Commercial  4,519   5,118   1,316   5,000   308 
Commercial Real Estate  36,471   47,825   2,084   40,432   1,842 
Construction Real Estate  7,410   10,435   1,820   8,230   412 
Residential Real Estate  18,051   19,910   1,994   19,402   786 
Consumer and Other  389   383   124   393   26
Troubled Debt Restructurings on Financing Receivables [Table Text Block]

Loans that have been classified as TDRs during the three month periods ended March 31, 2013 and March 31, 2012 are as follows (000s omitted from dollar amounts):

 

  Three months ended  Three months ended 
  March 31, 2013  March 31, 2012 
  Number of
Contracts		  Pre-
Modification
Recorded
Principal
Balance		  Post-
Modification
Recorded
Principal
Balance		  Number of
Contracts		  Pre-
Modification
Recorded
Principal
Balance		  Post-
Modification
Recorded
Principal
Balance		 
Agriculture and Agricultural Real Estate  -  $-  $-   -  $-  $- 
Commercial  3   173   172   6   782   433 
Commercial Real Estate  3   1,461   1,449   8   2,969   1,884 
Construction Real Estate  -   -   -   5   2,686   2,677 
Residential Real Estate  11   986   944   3   515   515 
Consumer and Other  2   249   13   2   27   26 
Total  19  $2,869  $2,578   24  $6,979  $5,535