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LOAN LOSS ALLOWANCE (Tables)
 12 Months Ended
Dec. 31, 2017
Receivables [Abstract]  
Schedule of Activity in the Allowance for Loan Losses
Activity in the allowance for loan losses for the twelve months ended December 31, 2017, 2016 and 2015 was as follows:
Business Activities Loans
 
At or for the Twelve Months Ended December 31, 2017
(in thousands)
 
Commercial
real estate
 
Commercial and industrial
 
Residential
real estate
 
Consumer
 
Total
Balance at beginning of period
 
$
5,145

 
$
1,952

 
$
2,721

 
$
601

 
$
10,419

Charged-off loans
 
(124
)
 
(189
)
 
(226
)
 
(162
)
 
(701
)
Recoveries on charged-off loans
 
49

 
11

 
65

 
18

 
143

Provision/(releases) for loan losses
 
967

 
599

 
797

 
(71
)
 
2,292

Balance at end of period
 
$
6,037

 
$
2,373

 
$
3,357

 
$
386

 
$
12,153

Individually evaluated for impairment
 
447

 
3

 
9

 
—

 
459

Collectively evaluated
 
5,590

 
2,370

 
3,348

 
386

 
11,694

Total
 
$
6,037

 
$
2,373

 
$
3,357

 
$
386

 
$
12,153


Business Activities Loans
 
At or for the Twelve Months Ended December 31, 2016
(in thousands)
 
Commercial
real estate
 
Commercial and industrial
 
Residential
real estate
 
Consumer
 
Total
Balance at beginning of period
 
$
4,430

 
$
1,590

 
$
2,747

 
$
672

 
$
9,439

Charged-off loans
 
(133
)
 
(90
)
 
(141
)
 
(47
)
 
(411
)
Recoveries on charged-off loans
 
40

 
289

 
44

 
39

 
412

Provision/(releases) for loan losses
 
808

 
163

 
71

 
(63
)
 
979

Balance at end of period
 
$
5,145

 
$
1,952

 
$
2,721

 
$
601

 
$
10,419

Individually evaluated for impairment
 
193

 
173

 
49

 
9

 
424

Collectively evaluated
 
4,952

 
1,779

 
2,672

 
592

 
9,995

Total
 
$
5,145

 
$
1,952

 
$
2,721

 
$
601

 
$
10,419



Business Activities Loans
 
At or for the Twelve Months Ended December 31, 2015
(in thousands)
 
Commercial
real estate
 
Commercial and industrial
 
Residential
real estate
 
Consumer
 
Total
Balance at beginning of period
 
$
4,613

 
$
1,277

 
$
2,714

 
$
365

 
$
8,969

Charged-off loans
 
(667
)
 
(395
)
 
(70
)
 
(487
)
 
(1,619
)
Recoveries on charged-off loans
 
98

 
54

 
129

 
23

 
304

Provision/(releases) for loan losses
 
386

 
654

 
(26
)
 
771

 
1,785

Balance at end of period
 
$
4,430

 
$
1,590

 
$
2,747

 
$
672

 
$
9,439

Individually evaluated for impairment
 
101

 
175

 
97

 
—

 
373

Collectively evaluated
 
4,329

 
1,415

 
2,650

 
672

 
9,066

Total
 
$
4,430

 
$
1,590

 
$
2,747

 
$
672

 
$
9,439

Acquired Loans
 
At or for the Twelve Months Ended December 31, 2017
(in thousands)
 
Commercial
real estate
 
Commercial and industrial
 
Residential
real estate
 
Consumer
 
Total
Balance at beginning of period
 
$
—

 
$
—

 
$
—

 
$
—

 
$
—

Charged-off loans
 
(151
)
 
(18
)
 
(29
)
 
(127
)
 
(325
)
Recoveries on charged-off loans
 
1

 
—

 
—

 
—

 
1

Provision/(releases) for loan losses
 
247

 
34

 
88

 
127

 
496

Balance at end of period
 
$
97

 
$
16

 
$
59

 
$
—

 
$
172

Individually evaluated for impairment
 
—

 
—

 
—

 
—

 
—

Collectively evaluated
 
97

 
16

 
59

 
—

 
172

Total
 
$
97

 
$
16

 
$
59

 
$
—

 
$
172
Schedule of Loans by Risk Rating
The following tables present the Company’s commercial loans by risk rating at December 31, 2017 and December 31, 2016:

Business Activities Loans
Commercial Real Estate
Credit Risk Profile by Creditworthiness Category
 
 
Construction and land development
 
Commercial real estate other
 
Total commercial real estate
(in thousands)
 
December 31, 2017
 
December 31, 2016
 
December 31, 2017
 
December 31, 2016
 
December 31, 2017
 
December 31, 2016
Grade:
 
 

 
 

 
 

 
 

 
 

 
 

Pass
 
$
28,180

 
$
14,695

 
$
483,711

 
$
376,968

 
$
511,891

 
$
391,663

Special mention
 
73

 
—

 
5,706

 
5,868

 
5,779

 
5,868

Substandard
 
639

 
—

 
15,702

 
20,588

 
16,341

 
20,588

Total
 
$
28,892

 
$
14,695

 
$
505,119

 
$
403,424

 
$
534,011

 
$
418,119



Commercial and Industrial
Credit Risk Profile by Creditworthiness Category
 
 
 Commercial other
 
 Agricultural and other loans to farmers
 
 Tax exempt loans
 
 Total commercial and industrial
(in thousands)
 
December 31, 2017
 
December 31, 2016
 
December 31, 2017
 
December 31, 2016
 
December 31, 2017
 
December 31, 2016
 
December 31, 2017
 
December 31, 2016
Grade:
 
 

 
 

 
 

 
 

 
 

 
 

 
 
 
 
Pass
 
$
194,147

 
$
98,968

 
$
27,046

 
$
31,279

 
$
42,208

 
$
15,679

 
$
263,401

 
$
145,926

Special mention
 
1,933

 
2,384

 
63

 
251

 
157

 
167

 
2,153

 
2,802

Substandard
 
1,971

 
2,234

 
479

 
278

 
—

 
—

 
2,450

 
2,512

Total
 
$
198,051

 
$
103,586

 
$
27,588

 
$
31,808

 
$
42,365

 
$
15,846

 
$
268,004

 
$
151,240



Acquired Loans
Commercial Real Estate
Credit Risk Profile by Creditworthiness Category
 
 
Commercial construction and land development
 
Commercial real estate other
 
Total commercial real estate
(in thousands)
 
December 31, 2017
 
December 31, 2016
 
December 31, 2017
 
December 31, 2016
 
December 31, 2017
 
December 31, 2016
Grade:
 
 

 
 

 
 

 
 

 
 

 
 

Pass
 
$
16,523

 
$
—

 
$
266,477

 
$
—

 
$
283,000

 
$
—

Special mention
 
235

 
—

 
2,440

 
—

 
2,675

 
—

Substandard
 
23

 
—

 
7,037

 
—

 
7,060

 
—

Total
 
$
16,781

 
$
—

 
$
275,954

 
$
—

 
$
292,735

 
$
—



Commercial and Industrial
Credit Risk Profile by Creditworthiness Category
 
 
 Commercial other
 
 Agricultural and other loans to farmers
 
 Tax exempt loans
 
Total commercial and industrial
(in thousands)
 
December 31, 2017
 
December 31, 2016
 
December 31, 2017
 
December 31, 2016
 
December 31, 2017
 
December 31, 2016
 
December 31, 2017
 
December 31, 2016
Grade:
 
  

 
 
 
  

 
  

 
  

 
  

 
  

 
  

Pass
 
$
60,300

 
$
—

 
$
—

 
$
—

 
$
43,350

 
$
—

 
$
103,650

 
$
—

Special mention
 
5,753

 
—

 
—

 
—

 
—

 
—

 
5,753

 
—

Substandard
 
2,016

 
—

 
—

 
—

 
—

 
—

 
2,016

 
—

Total
 
$
68,069

 
$
—

 
$
—

 
$
—

 
$
43,350

 
$
—

 
$
111,419

 
$
—
Summary of Information About Total Loans Rated Special Mention or Lower
The following table summarizes information about total loans rated Special Mention or higher as of December 31, 2017 and December 31, 2016. The table below includes consumer loans that are special mention and substandard accruing that are classified in the above table as performing based on payment activity.

 
 
December 31, 2017
 
December 31, 2016
(in thousands)
 
Business
Activities Loans
 
Acquired Loans
 
Total
 
Business
Activities Loans
 
Acquired Loans
 
Total
Non-accrual
 
$
12,162

 
$
2,156

 
$
14,318

 
$
6,496

 
$
—

 
$
6,496

Substandard accruing
 
10,284

 
7,833

 
18,117

 
20,368

 
—

 
20,368

Total classified
 
22,446

 
9,989

 
32,435

 
26,864

 
—

 
26,864

Special mention
 
7,913

 
8,429

 
16,342

 
8,669

 
—

 
8,669

Total Criticized
 
$
30,359

 
$
18,418

 
$
48,777

 
$
35,533

 
$
—

 
$
35,533