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Loans (Tables)
 3 Months Ended
Mar. 31, 2018
Receivables [Abstract]  
Schedule of Loans Classifications
Loans were comprised of the following classifications at March 31, 2018 and December 31, 2017: 
 
 
March 31,
2018
 
December 31,
2017
Commercial:
 
 

 
 

Commercial and Industrial Loans and Leases
 
$
482,219

 
$
486,668

Commercial Real Estate Loans
 
947,948

 
926,729

Agricultural Loans
 
329,138

 
333,227

Retail:
 
 

 
 

Home Equity Loans
 
151,943

 
152,187

Consumer Loans
 
64,492

 
67,475

Residential Mortgage Loans
 
178,108

 
178,733

Subtotal
 
2,153,848

 
2,145,019

Less: Unearned Income
 
(3,302
)
 
(3,381
)
Allowance for Loan Losses
 
(14,460
)
 
(15,694
)
Loans, Net
 
$
2,136,086

 
$
2,125,944
Schedule of Allowance for Loan Losses
The following tables present the activity in the allowance for loan losses by portfolio class for the three months ended March 31, 2018 and 2017:
March 31, 2018
 
Commercial and Industrial
Loans and Leases
 
Commercial Real Estate Loans
 
Agricultural
Loans
 
Home Equity Loans
 
Consumer Loans
 
Residential Mortgage Loans
 
Unallocated
 
Total
Beginning Balance
 
$
4,735

 
$
4,591

 
$
4,894

 
$
330

 
$
298

 
$
343

 
$
503

 
$
15,694

Provision for Loan Losses
 
367

 
25

 
(69
)
 
(44
)
 
97

 
(18
)
 
(8
)
 
350

Recoveries
 
1

 
6

 
—

 
2

 
89

 
2

 
—

 
100

Loans Charged-off
 
(1,500
)
 
—

 
—

 
(16
)
 
(168
)
 
—

 
—

 
(1,684
)
Ending Balance
 
$
3,603

 
$
4,622

 
$
4,825

 
$
272

 
$
316

 
$
327

 
$
495

 
$
14,460

March 31, 2017
 
Commercial and Industrial
Loans and Leases
 
Commercial Real Estate Loans
 
Agricultural
Loans
 
Home Equity Loans
 
Consumer Loans
 
Residential Mortgage Loans
 
Unallocated
 
Total
Beginning Balance
 
$
3,725

 
$
5,452

 
$
4,094

 
$
283

 
$
235

 
$
329

 
$
690

 
$
14,808

Provision for Loan Losses
 
(115
)
 
278

 
267

 
17

 
118

 
19

 
(84
)
 
500

Recoveries
 
2

 
5

 
—

 
—

 
60

 
27

 
—

 
94

Loans Charged-off
 
—

 
(39
)
 
—

 
(1
)
 
(169
)
 
(27
)
 
—

 
(236
)
Ending Balance
 
$
3,612

 
$
5,696

 
$
4,361

 
$
299

 
$
244

 
$
348

 
$
606

 
$
15,166
Schedule of Allowance for Loan Losses and Recorded Investment in Loans
The following tables present the balance in the allowance for loan losses and the recorded investment in loans by portfolio class and based on impairment method as of March 31, 2018 and December 31, 2017:
March 31, 2018
 
Total
 
Commercial and Industrial
Loans and Leases
 
Commercial Real Estate Loans
 
Agricultural Loans
 
Home Equity Loans
 
Consumer Loans
 
Residential Mortgage Loans
 
Unallocated
Allowance for Loan Losses:
 
 

 
 

 
 

 
 

 
 

 
 

 
 

 
 

Ending Allowance Balance Attributable to Loans:
 
 

 
 

 
 

 
 

 
 

 
 

 
 

 
 

Individually Evaluated for Impairment
 
$
1,181

 
$
252

 
$
929

 
$
—

 
$
—

 
$
—

 
$
—

 
$
—

Collectively Evaluated for Impairment
 
13,238

 
3,348

 
3,660

 
4,825

 
272

 
316

 
322

 
495

Acquired with Deteriorated Credit Quality
 
41

 
3

 
33

 
—

 
—

 
—

 
5

 
—

Total Ending Allowance Balance
 
$
14,460

 
$
3,603

 
$
4,622

 
$
4,825

 
$
272

 
$
316

 
$
327

 
$
495


 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Loans:
 
 

 
 

 
 

 
 

 
 

 
 

 
 

 
 

Loans Individually Evaluated for Impairment
 
$
9,793

 
$
4,249

 
$
5,401

 
$
143

 
$
—

 
$
—

 
$
—

 
n/m(2)

Loans Collectively Evaluated for Impairment
 
2,144,933

 
478,473

 
938,731

 
332,888

 
152,527

 
64,655

 
177,659

 
n/m(2)

Loans Acquired with Deteriorated Credit Quality
 
8,819

 
790

 
6,194

 
957

 
—

 
—

 
878

 
n/m(2)

Total Ending Loans Balance(1)
 
$
2,163,545

 
$
483,512

 
$
950,326

 
$
333,988

 
$
152,527

 
$
64,655

 
$
178,537

 
n/m(2)

 
 
(1)Total recorded investment in loans includes $9,697 in accrued interest.
(2)n/m = not meaningful
December 31, 2017
 
Total
 
Commercial and Industrial
Loans and Leases
 
Commercial Real Estate Loans
 
Agricultural Loans
 
Home Equity Loans
 
Consumer Loans
 
Residential Mortgage Loans
 
Unallocated
Allowance for Loan Losses:
 
 

 
 

 
 

 
 

 
 

 
 

 
 

 
 

Ending Allowance Balance Attributable to Loans:
 
 

 
 

 
 

 
 

 
 

 
 

 
 

 
 

Individually Evaluated for Impairment
 
$
2,228

 
$
1,399

 
$
829

 
$
—

 
$
—

 
$
—

 
$
—

 
$
—

Collectively Evaluated for Impairment
 
13,455

 
3,333

 
3,759

 
4,894

 
330

 
298

 
338

 
503

Acquired with Deteriorated Credit Quality
 
11

 
3

 
3

 
—

 
—

 
—

 
5

 
—

Total Ending Allowance Balance
 
$
15,694

 
$
4,735

 
$
4,591

 
$
4,894

 
$
330

 
$
298

 
$
343

 
$
503


 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Loans:
 
 

 
 

 
 

 
 

 
 

 
 

 
 

 
 

Loans Individually Evaluated for Impairment
 
$
11,633

 
$
5,918

 
$
5,552

 
$
163

 
$
—

 
$
—

 
$
—

 
n/m(2)

Loans Collectively Evaluated for Impairment
 
2,133,752

 
481,152

 
917,036

 
336,849

 
152,757

 
67,647

 
178,311

 
n/m(2)

Loans Acquired with Deteriorated Credit Quality
 
9,117

 
988

 
6,452

 
789

 
—

 
—

 
888

 
n/m(2)

Total Ending Loans Balance(1)
 
$
2,154,502

 
$
488,058

 
$
929,040

 
$
337,801

 
$
152,757

 
$
67,647

 
$
179,199

 
n/m(2)

 
(1)Total recorded investment in loans includes $9,483 in accrued interest.
(2)n/m = not meaningful 
Schedule for Loans Individually Evaluated for Impairment
The following tables present loans individually evaluated for impairment by class of loans as of March 31, 2018 and December 31, 2017:
March 31, 2018
 
Unpaid Principal Balance(1)
 
 Recorded Investment
 
Allowance for Loan Losses Allocated
With No Related Allowance Recorded:
 
 

 
 

 
 

Commercial and Industrial Loans and Leases
 
$
1,186

 
$
1,145

 
$
—

Commercial Real Estate Loans
 
1,384

 
1,233

 
—

Agricultural Loans
 
858

 
686

 
—

Subtotal
 
3,428

 
3,064

 
—

With An Allowance Recorded:
 
 

 
 

 


Commercial and Industrial Loans and Leases
 
3,333

 
3,113

 
255

Commercial Real Estate Loans
 
4,760

 
4,567

 
962

Agricultural Loans
 
—

 
—

 
—

Subtotal
 
8,093

 
7,680

 
1,217

Total
 
$
11,521

 
$
10,744

 
$
1,217

 
 
 
 
 
 
 
Loans Acquired With Deteriorated Credit Quality With No Related Allowance Recorded (Included in the Total Above)
 
$
832

 
$
544

 
$
—

Loans Acquired With Deteriorated Credit Quality With An Additional Allowance Recorded (Included in the Total Above)
 
$
620

 
$
407

 
$
36

   
(1) Unpaid Principal Balance is the remaining contractual principal payments gross of partial charge-offs and discounts.

December 31, 2017
 
Unpaid Principal Balance(1)
 
 Recorded Investment
 
Allowance for Loan Losses Allocated
With No Related Allowance Recorded:
 
 

 
 

 
 

Commercial and Industrial Loans and Leases
 
$
1,205

 
$
1,166

 
$
—

Commercial Real Estate Loans
 
1,812

 
1,495

 
—

Agricultural Loans
 
919

 
749

 
—

Subtotal
 
3,936

 
3,410

 
—

With An Allowance Recorded:
 
 

 
 

 
 

Commercial and Industrial Loans and Leases
 
4,804

 
4,763

 
1,402

Commercial Real Estate Loans
 
4,489

 
4,465

 
832

Agricultural Loans
 
—

 
—

 
—

Subtotal
 
9,293

 
9,228

 
2,234

Total
 
$
13,229

 
$
12,638

 
$
2,234

 
 
 
 
 
 
 
Loans Acquired With Deteriorated Credit Quality With No Related Allowance Recorded (Included in the Total Above)
 
$
1,255

 
$
797

 
$
—

Loans Acquired With Deteriorated Credit Quality With An Additional Allowance Recorded (Included in the Total Above)
 
$
252

 
$
208

 
$
6

    
(1) Unpaid Principal Balance is the remaining contractual principal payments gross of partial charge-offs and discounts.
 
The following tables present loans individually evaluated for impairment by class of loans for the three month period ended March 31, 2018 and 2017:
March 31, 2018
 
Average Recorded
Investment
 
Interest Income Recognized
 
Cash Basis
Recognized
With No Related Allowance Recorded:
 
 

 
 

 
 

Commercial and Industrial Loans and Leases
 
$
1,183

 
$
13

 
$
1

Commercial Real Estate Loans
 
1,407

 
13

 
6

Agricultural Loans
 
700

 
—

 
—

Subtotal
 
3,290

 
26

 
7

With An Allowance Recorded:
 
 

 
 

 
 

Commercial and Industrial Loans and Leases
 
4,284

 
1

 
—

Commercial Real Estate Loans
 
4,623

 
3

 
—

Agricultural Loans
 
—

 
—

 
—

Subtotal
 
8,907

 
4

 
—

Total
 
$
12,197

 
$
30

 
$
7

 
 
 
 
 
 
 
Loans Acquired With Deteriorated Credit Quality With No Related Allowance Recorded (Included in the Total Above)
 
$
563

 
$
—

 
$
—

Loans Acquired With Deteriorated Credit Quality With An Additional Allowance Recorded (Included in the Total Above)
 
$
412

 
$
4

 
$
—


March 31, 2017
 
Average Recorded
Investment
 
Interest Income Recognized
 
Cash Basis
Recognized
With No Related Allowance Recorded:
 
 

 
 

 
 

Commercial and Industrial Loans and Leases
 
$
16

 
$
—

 
$
—

Commercial Real Estate Loans
 
522

 
4

 
4

Agricultural Loans
 
719

 
5

 
—

Subtotal
 
1,257

 
9

 
4

With An Allowance Recorded:
 
 

 
 

 
 

Commercial and Industrial Loans and Leases
 
103

 
1

 
1

Commercial Real Estate Loans
 
2,423

 
6

 
6

Agricultural Loans
 
497

 
—

 
—

Subtotal
 
3,023

 
7

 
7

Total
 
$
4,280

 
$
16

 
$
11

 
 
 
 
 
 
 
Loans Acquired With Deteriorated Credit Quality With No Related Allowance Recorded (Included in the Total Above)
 
$
209

 
$
—

 
$
—

Loans Acquired With Deteriorated Credit Quality With An Additional Allowance Recorded (Included in the Total Above)
 
$
1,007

 
$
7

 
$
7
Schedule of Recorded Investment in Nonaccrual Loans
The following tables present the recorded investment in non-accrual loans and loans past due 90 days or more still on accrual by class of loans as of March 31, 2018 and December 31, 2017:
 
 
Non-Accrual Loans
 
Loans Past Due 90 Days
or More & Still Accruing
 
 
March 31,
 
December 31,
 
March 31,
 
December 31,
 
 
2018
 
2017
 
2018
 
2017
Commercial and Industrial Loans and Leases
 
$
3,105

 
$
4,753

 
$
—

 
$
—

Commercial Real Estate Loans
 
4,502

 
4,618

 
893

 
474

Agricultural Loans
 
697

 
748

 
228

 
268

Home Equity Loans
 
188

 
199

 
—

 
—

Consumer Loans
 
71

 
286

 
—

 
—

Residential Mortgage Loans
 
916

 
487

 
—

 
—

Total
 
$
9,479

 
$
11,091

 
$
1,121

 
$
742

Loans Acquired With Deteriorated Credit Quality (Included in the Total Above)
 
$
822

 
$
866

 
$
—

 
$
—
Schedule of Aging of Recorded Investment in Past Due Loans
The following tables present the aging of the recorded investment in past due loans by class of loans as of March 31, 2018 and December 31, 2017:
March 31, 2018
 
Total
 
30-59 Days Past Due
 
60-89 Days Past Due
 
90 Days or More Past Due
 
Total
Past Due
 
Loans Not Past Due
Commercial and Industrial Loans and Leases
 
$
483,512

 
$
659

 
$
180

 
$
633

 
$
1,472

 
$
482,040

Commercial Real Estate Loans
 
950,326

 
1,195

 
—

 
2,237

 
3,432

 
946,894

Agricultural Loans
 
333,988

 
106

 
—

 
228

 
334

 
333,654

Home Equity Loans
 
152,527

 
529

 
94

 
188

 
811

 
151,716

Consumer Loans
 
64,655

 
303

 
62

 
71

 
436

 
64,219

Residential Mortgage Loans
 
178,537

 
3,860

 
123

 
701

 
4,684

 
173,853

Total(1)
 
$
2,163,545

 
$
6,652

 
$
459

 
$
4,058

 
$
11,169

 
$
2,152,376

Loans Acquired With Deteriorated Credit Quality (Included in the Total Above)
 
$
8,819

 
$
518

 
$
—

 
$
27

 
$
545

 
$
8,274

(1)Total recorded investment in loans includes $9,697 in accrued interest.
December 31, 2017
 
Total
 
30-59 Days Past Due
 
60-89 Days Past Due
 
90 Days or More Past Due
 
Total
Past Due
 
Loans Not Past Due
Commercial and Industrial Loans and Leases
 
$
488,058

 
$
209

 
$
1,365

 
$
905

 
$
2,479

 
$
485,579

Commercial Real Estate Loans
 
929,040

 
1,229

 
1,650

 
677

 
3,556

 
925,484

Agricultural Loans
 
337,801

 
27

 
—

 
268

 
295

 
337,506

Home Equity Loans
 
152,757

 
366

 
93

 
199

 
658

 
152,099

Consumer Loans
 
67,647

 
246

 
97

 
286

 
629

 
67,018

Residential Mortgage Loans
 
179,199

 
2,850

 
1,247

 
261

 
4,358

 
174,841

Total(1)
 
$
2,154,502

 
$
4,927

 
$
4,452

 
$
2,596

 
$
11,975

 
$
2,142,527

Loans Acquired With Deteriorated Credit Quality (Included in the Total Above)
 
$
9,117

 
$
342

 
$
74

 
$
27

 
$
443

 
$
8,674

(1)Total recorded investment in loans includes $9,483 in accrued interest.
Schedule of Recorded Investment of Troubled Debt Restructurings
The following tables present the recorded investment of troubled debt restructurings by class of loans as of March 31, 2018 and December 31, 2017:
March 31, 2018
 
Total
 
Performing
 
Non-Accrual(1)
Commercial and Industrial Loans and Leases
 
$
224

 
$
124

 
$
100

Commercial Real Estate Loans
 
—

 
—

 
—

Total
 
$
224

 
$
124

 
$
100

December 31, 2017
 
Total
 
Performing
 
Non-Accrual(1)
Commercial and Industrial Loans and Leases
 
$
258

 
$
125

 
$
133

Commercial Real Estate Loans
 
24

 
24

 
—

Total
 
$
282

 
$
149

 
$
133

 
 
(1)The non-accrual troubled debt restructurings are included in the Non-Accrual Loan table presented on a previous page.
Schedule of Modified Troubled Debt Restructuring
The following tables present loans by class modified as troubled debt restructurings that occurred during the three months ending March 31, 2018 and 2017:
March 31, 2018
 
Number of Loans
 
Pre-Modification Outstanding Recorded Investment
 
Post-Modification Outstanding Recorded Investment
Commercial and Industrial Loans and Leases
 
—

 
$
—

 
$
—

Commercial Real Estate Loans
 
—

 
—

 
—

Total
 
—

 
$
—

 
$
—


       
The troubled debt restructurings described above increased the allowance for loan losses by $0 and resulted in charge-offs of $0 during the three months ending March 31, 2018.
March 31, 2017
 
Number of Loans
 
Pre-Modification Outstanding Recorded Investment
 
Post-Modification Outstanding Recorded Investment
Commercial and Industrial Loans and Leases
 
—

 
$
—

 
$
—

Commercial Real Estate Loans
 
1

 
28

 
28

Total
 
1

 
$
28

 
$
28


The troubled debt restructurings described above increased the allowance for loan losses by $2 and resulted in charge-offs of $0 during the three months ending March 31, 2017.

Schedule of Risk Category of Loans
Based on the most recent analysis performed, the risk category of loans by class of loans is as follows:
March 31, 2018
 
Pass
 
Special Mention
 
Substandard
 
Doubtful
 
Total
Commercial and Industrial Loans and Leases
 
$
459,442

 
$
7,953

 
$
16,117

 
$
—

 
$
483,512

Commercial Real Estate Loans
 
917,878

 
16,163

 
16,285

 
—

 
950,326

Agricultural Loans
 
300,012

 
27,917

 
6,059

 
—

 
333,988

Total
 
$
1,677,332

 
$
52,033

 
$
38,461

 
$
—

 
$
1,767,826

Loans Acquired With Deteriorated Credit Quality (Included in the Total Above)
 
$
2,395

 
$
1,652

 
$
3,894

 
$
—

 
$
7,941

December 31, 2017
 
Pass
 
Special Mention
 
Substandard
 
Doubtful
 
Total
Commercial and Industrial Loans and Leases
 
$
462,212

 
$
7,901

 
$
17,945

 
$
—

 
$
488,058

Commercial Real Estate Loans
 
894,027

 
18,037

 
16,976

 
—

 
929,040

Agricultural Loans
 
304,032

 
27,288

 
6,481

 
—

 
337,801

Total
 
$
1,660,271

 
$
53,226

 
$
41,402

 
$
—

 
$
1,754,899

Loans Acquired With Deteriorated Credit Quality (Included in the Total Above)
 
$
2,604

 
$
1,647

 
$
3,978

 
$
—

 
$
8,229
Schedule of Recorded Investment in Home Equity, Consumer and Residential Mortgage Loans
The following table presents the recorded investment in home equity, consumer and residential mortgage loans based on payment activity as of March 31, 2018 and December 31, 2017:
March 31, 2018
 
Home Equity Loans
 
Consumer Loans
 
Residential Mortgage Loans
Performing
 
$
152,339

 
$
64,584

 
$
177,621

Nonperforming
 
188

 
71

 
916

Total
 
$
152,527

 
$
64,655

 
$
178,537

Loans Acquired With Deteriorated Credit Quality
(Included in the Total Above)
 
$
—

 
$
—

 
$
878

 
December 31, 2017
 
Home Equity Loans
 
Consumer Loans
 
Residential Mortgage Loans
Performing
 
$
152,558

 
$
67,361

 
$
178,712

Nonperforming
 
199

 
286

 
487

Total
 
$
152,757

 
$
67,647

 
$
179,199

Loans Acquired With Deteriorated Credit Quality
(Included in the Total Above)
 
$
—

 
$
—

 
$
888
Schedule of Carrying Amount of Loans with Deterioration of Credit Quality
The Company has purchased loans, for which there was, at acquisition, evidence of deterioration of credit quality since origination and it was probable, at acquisition, that all contractually required payments would not be collected. The recorded investment of those loans is as follows: 
 
 
March 31, 2018
 
December 31, 2017
 
 
 
 
 
Commercial and Industrial Loans
 
$
790

 
$
988

Commercial Real Estate Loans
 
6,194

 
6,452

Agricultural Loans
 
957

 
789

Residential Mortgage Loans
 
878

 
888

Total
 
$
8,819

 
$
9,117

 
 
 

 
 

Carrying Amount, Net of Allowance
 
$
8,778

 
$
9,106
Schedule of Accretable Yield, or Income Expected to be Collected
Accretable yield, or income expected to be collected, is as follows:
 
 
2018
 
2017
 
 
 
 
 
Balance at January 1
 
$
2,734

 
$
2,521

New Loans Purchased
 
—

 
—

Accretion of Income
 
(81
)
 
(42
)
Reclassifications from Non-accretable Difference
 
86

 
311

Charge-off of Accretable Yield
 
—

 
—

Balance at March 31
 
$
2,739

 
$
2,790