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Loans & Leases and Allowance for Credit Losses (Tables)
 3 Months Ended
Mar. 31, 2017
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, 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
)
  
-
   
-
   
-
   
-
   
(7
)
  
-
   
(35
)
  
-
   
-
   
(151
)
Recoveries
  
7
   
-
   
-
   
3
   
2
   
-
   
4
   
16
   
-
   
-
   
32
 
Provision
  
657
   
(57
)
  
(277
)
  
12
   
(17
)
  
(863
)
  
(40
)
  
17
   
280
   
888
   
600
 
Ending Balance- March 31, 2017
 
$
11,665
  
$
9,393
  
$
2,946
  
$
880
  
$
2,125
  
$
6,511
  
$
8,479
  
$
198
  
$
3,866
  
$
2,337
  
$
48,400
 
Ending Balance Individually Evaluated for Impairment
  
471
   
-
   
-
   
69
   
17
   
331
   
268
   
6
   
-
   
-
   
1,162
 
Ending Balance Collectively Evaluated for Impairment
  
11,194
   
9,393
   
2,946
   
811
   
2,108
   
6,180
   
8,211
   
192
   
3,866
   
2,337
   
47,238
 
Loans:
                                            
Ending Balance
 
$
676,527
  
$
463,645
  
$
164,791
  
$
249,628
  
$
31,817
  
$
266,010
  
$
209,184
  
$
7,119
  
$
77,311
  
$
-
  
$
2,146,032
 
Ending Balance Individually Evaluated for Impairment
  
4,924
   
975
   
-
   
2,069
   
451
   
698
   
1,633
   
9
   
-
   
-
   
10,759
 
Ending Balance Collectively Evaluated for Impairment
 
$
671,603
  
$
462,670
  
$
164,791
  
$
247,559
  
$
31,366
  
$
265,312
  
$
207,551
  
$
7,110
  
$
77,311
  
$
-
  
$
2,135,273
 
 
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
 

March 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
  
-
   
-
   
-
   
-
   
(19
)
  
-
   
-
   
(25
)
  
-
   
-
   
(44
)
Recoveries
  
2
   
-
   
-
   
6
   
2
   
-
   
27
   
13
   
-
   
-
   
50
 
Provision
  
34
   
2,281
   
109
   
1
   
(65
)
  
(404
)
  
(138
)
  
24
   
(55
)
  
813
   
2,600
 
Ending Balance- March 31, 2016
 
$
10,099
  
$
9,162
  
$
2,594
  
$
796
  
$
2,064
  
$
5,904
  
$
7,725
  
$
187
  
$
3,239
  
$
2,359
  
$
44,129
 
Ending Balance Individually Evaluated for Impairment
  
59
   
-
   
-
   
66
   
65
   
115
   
757
   
26
   
-
   
-
   
1,088
 
Ending Balance Collectively Evaluated for Impairment
  
10,040
   
9,162
   
2,594
   
730
   
1,999
   
5,789
   
6,968
   
161
   
3,239
   
2,359
   
43,041
 
Loans:
                                            
Ending Balance
 
$
611,511
  
$
432,281
  
$
166,455
  
$
212,205
  
$
31,639
  
$
253,655
  
$
213,479
  
$
7,066
  
$
64,780
  
$
-
  
$
1,993,071
 
Ending Balance Individually Evaluated for Impairment
  
3,376
   
163
   
-
   
1,944
   
1,513
   
605
   
4,714
   
30
   
-
   
-
   
12,345
 
Ending Balance Collectively Evaluated for Impairment
 
$
608,135
  
$
432,118
  
$
166,455
  
$
210,261
  
$
30,126
  
$
253,050
  
$
208,765
  
$
7,036
  
$
64,780
  
$
-
  
$
1,980,726
 
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, 2017
 
Pass
  
Special
Mention
  
Substandard
  
Total Loans &
Leases
 
Loans & Leases:
            
Commercial Real Estate
 
$
668,243
  
$
6,768
  
$
1,516
  
$
676,527
 
Agricultural Real Estate
  
461,318
   
1,351
   
976
   
463,645
 
Real Estate Construction
  
156,426
   
8,365
   
-
   
164,791
 
Residential 1st Mortgages
  
249,238
   
45
   
345
   
249,628
 
Home Equity Lines & Loans
  
31,752
   
-
   
65
   
31,817
 
Agricultural
  
255,390
   
9,857
   
763
   
266,010
 
Commercial
  
204,792
   
3,638
   
754
   
209,184
 
Consumer & Other
  
6,965
   
-
   
154
   
7,119
 
Leases
  
74,817
   
2,494
   
-
   
77,311
 
Total
 
$
2,108,941
  
$
32,518
  
$
4,573
  
$
2,146,032
 

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
 

March 31, 2016
 
Pass
  
Special
Mention
  
Substandard
  
Total Loans &
Leases
 
Loans & Leases:
            
Commercial Real Estate
 
$
602,242
  
$
8,573
  
$
696
  
$
611,511
 
Agricultural Real Estate
  
429,785
   
2,496
   
-
   
432,281
 
Real Estate Construction
  
164,895
   
1,560
   
-
   
166,455
 
Residential 1st Mortgages
  
210,884
   
410
   
911
   
212,205
 
Home Equity Lines & Loans
  
30,701
   
72
   
866
   
31,639
 
Agricultural
  
252,387
   
638
   
630
   
253,655
 
Commercial
  
202,878
   
7,582
   
3,019
   
213,479
 
Consumer & Other
  
6,856
   
-
   
210
   
7,066
 
Leases
  
60,441
   
4,339
   
-
   
64,780
 
Total
 
$
1,961,069
  
$
25,670
  
$
6,332
  
$
1,993,071
 
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, 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
 
$
-
  
$
-
  
$
-
  
$
-
  
$
-
  
$
676,527
  
$
676,527
 
Agricultural Real Estate
  
-
   
-
   
-
   
976
   
976
   
462,669
   
463,645
 
Real Estate Construction
  
-
   
-
   
-
   
-
   
-
   
164,791
   
164,791
 
Residential 1st Mortgages
  
110
   
-
   
-
   
60
   
170
   
249,458
   
249,628
 
Home Equity Lines & Loans
  
-
   
-
   
-
   
64
   
64
   
31,753
   
31,817
 
Agricultural
  
-
   
-
   
-
   
315
   
315
   
265,695
   
266,010
 
Commercial
  
-
   
-
   
-
   
-
   
-
   
209,184
   
209,184
 
Consumer & Other
  
16
   
-
   
-
   
6
   
22
   
7,097
   
7,119
 
Leases
  
-
   
-
   
-
   
-
   
-
   
77,311
   
77,311
 
Total
 
$
126
  
$
-
  
$
-
  
$
1,421
  
$
1,547
  
$
2,144,485
  
$
2,146,032
 

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
 

March 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
 
$
696
  
$
-
  
$
-
  
$
-
  
$
696
  
$
610,815
  
$
611,511
 
Agricultural Real Estate
  
-
   
-
   
-
   
163
   
163
   
432,118
   
432,281
 
Real Estate Construction
  
-
   
-
   
-
   
-
   
-
   
166,455
   
166,455
 
Residential 1st Mortgages
  
-
   
-
   
-
   
62
   
62
   
212,143
   
212,205
 
Home Equity Lines & Loans
  
-
   
-
   
-
   
564
   
564
   
31,075
   
31,639
 
Agricultural
  
-
   
-
   
-
   
-
   
-
   
253,655
   
253,655
 
Commercial
  
-
   
-
   
-
   
1,499
   
1,499
   
211,980
   
213,479
 
Consumer & Other
  
5
   
-
   
-
   
9
   
14
   
7,052
   
7,066
 
Leases
  
-
   
-
   
-
   
-
   
-
   
64,780
   
64,780
 
Total
 
$
701
  
$
-
  
$
-
  
$
2,297
  
$
2,998
  
$
1,990,073
  
$
1,993,071
 
Impaired Loans & Leases
The following tables show information related to impaired loans & leases for the periods indicated (in thousands):

March 31, 2017
 
Recorded
Investment
  
Unpaid
Principal
Balance
  
Related
Allowance
  
Average
Recorded
Investment
  
Interest
Income
Recognized
 
With no related allowance recorded:
               
Commercial Real Estate
 
$
110
  
$
110
  
$
-
  
$
147
  
$
4
 
Agricultural Real Estate
  
976
   
983
   
-
   
1,141
   
-
 
Residential 1st Mortgages
  
413
   
467
   
-
   
432
   
-
 
Home Equity Lines & Loans
  
64
   
65
   
-
   
32
   
-
 
Agricultural
  
60
   
66
   
-
   
30
   
-
 
Commercial
  
-
   
-
   
-
   
1,512
   
-
 
  
$
1,623
  
$
1,691
  
$
-
  
$
3,294
  
$
4
 
With an allowance recorded:
                    
Commercial Real Estate
 
$
3,024
  
$
3,010
  
$
471
  
$
1,512
  
$
30
 
Residential 1st Mortgages
  
426
   
466
   
20
   
428
   
5
 
Home Equity Lines & Loans
  
89
   
95
   
4
   
90
   
1
 
Agricultural
  
638
   
639
   
331
   
632
   
8
 
Commercial
  
1,641
   
1,633
   
268
   
1,541
   
16
 
Consumer & Other
  
6
   
12
   
6
   
6
   
-
 
  
$
5,824
  
$
5,855
  
$
1,100
  
$
4,209
  
$
60
 
Total
 
$
7,447
  
$
7,546
  
$
1,100
  
$
7,503
  
$
64
 

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
 
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
 

March 31, 2016
 
Recorded
Investment
  
Unpaid
Principal
Balance
  
Related
Allowance
  
Average
Recorded
Investment
  
Interest
Income
Recognized
 
With no related allowance recorded:
               
Commercial Real Estate
 
$
80
  
$
80
  
$
-
  
$
91
  
$
2
 
Residential 1st Mortgages
  
329
   
371
   
-
   
440
   
2
 
Home Equity Lines & Loans
  
725
   
796
   
-
   
653
   
-
 
Agricultural
  
193
   
193
   
-
   
193
   
-
 
Commercial
  
3,083
   
3,083
   
-
   
3,093
   
33
 
  
$
4,573
  
$
4,686
  
$
-
  
$
4,552
  
$
40
 
With an allowance recorded:
                    
Residential 1st Mortgages
 
$
242
  
$
282
  
$
12
  
$
295
  
$
3
 
Home Equity Lines & Loans
  
218
   
231
   
35
   
176
   
1
 
Agricultural
  
413
   
413
   
115
   
413
   
6
 
Commercial
  
1,631
   
1,789
   
757
   
1,644
   
6
 
Consumer & Other
  
26
   
31
   
26
   
30
   
-
 
  
$
2,530
  
$
2,746
  
$
945
  
$
2,558
  
$
16
 
Total
 
$
7,103
  
$
7,432
  
$
945
  
$
7,110
  
$
56
 
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, 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
 

The following table presents loans or leases by class modified as TDRs during the three-month period ended March 31, 2016 (in thousands):

  
March 31, 2016
 
Troubled Debt Restructurings
 
Number of
Loans
  
Pre-Modification
Outstanding
Recorded
Investment
  
Post-Modification
Outstanding
Recorded
Investment
 
Home Equity Lines & Loans
  
2
  
$
305
  
$
286
 
Total
  
2
  
$
305
  
$
286