Allowance for Loan Losses (Tables)

3 Months Ended

Mar. 31, 2014

Text Block [Abstract]

Allowance Related to Unallocated Segment

The following tables present, by portfolio segment, the changes in the allowance for loan losses and the loan balances outstanding for the three months ended March 31, 2014 and 2013.

	Commercial & Agriculture			Commercial Real Estate			Residential Real Estate			Real Estate Construction		Consumer and other			Unallocated		Total
For the three months ending March 31, 2014
Allowance for loan losses:
Beginning balance	$	2,841		$	7,559		$	5,224		$	184	$	214		$	506	$	16,528
Charge-offs		(229	)		(74	)		(317	)		—		(32	)		—		(652	)
Recoveries		58			17			49			1		16			—		141
Provision		(63	)		495			94			110		41			73		750
Ending Balance	$	2,607		$	7,997		$	5,050		$	295	$	239		$	579	$	16,767

	Commercial & Agriculture		Commercial Real Estate			Residential Real Estate			Real Estate Construction			Consumer and other			Unallocated		Total
For the three months ending March 31, 2013
Allowance for loan losses:
Beginning balance	$	2,811	$	10,139		$	5,780		$	349		$	246		$	417	$	19,742
Charge-offs		—		(312	)		(487	)		—			(82	)		—		(881	)
Recoveries		41		90			156			52			10			—		349
Provision		85		7			(35	)		(87	)		51			479		500
Ending Balance	$	2,937	$	9,924		$	5,414		$	314		$	225		$	896	$	19,710

	Commercial & Agriculture		Commercial Real Estate		Residential Real Estate		Real Estate Construction		Consumer and other		Unallocated		Total
March 31, 2014
Allowance for loan losses:
Ending balance:
Individually evaluated for impairment	$	1,172	$	1,092	$	770	$	—	$	—	$	—	$	3,034
Ending balance:
Collectively evaluated for impairment	$	1,435	$	6,905	$	4,280	$	295	$	239	$	579	$	13,733
Ending Balance	$	2,607	$	7,997	$	5,050	$	295	$	239	$	579	$	16,767
Loan balances outstanding:
Ending balance:
Individually evaluated for impairment	$	4,751	$	10,729	$	3,792	$	—	$	7			$	19,279
Ending balance:
Collectively evaluated for impairment	$	98,614	$	430,095	$	245,500	$	52,788	$	11,092			$	838,089
Ending Balance	$	103,365	$	440,824	$	249,292	$	52,788	$	11,099			$	857,368

	Commercial & Agriculture		Commercial Real Estate		Residential Real Estate		Real Estate Construction		Consumer and other		Unallocated		Total
December 31, 2013
Allowance for loan losses:
Ending balance:
Individually evaluated for impairment	$	1,262	$	445	$	802	$	—	$	—	$	—	$	2,509
Ending balance:
Collectively evaluated for impairment	$	1,579	$	7,114	$	4,422	$	184	$	214	$	506	$	14,019
Ending Balance	$	2,841	$	7,559	$	5,224	$	184	$	214	$	506	$	16,528
Loan balances outstanding:
Ending balance:
Individually evaluated for impairment	$	3,869	$	10,175	$	4,005	$	—	$	8			$	18,057
Ending balance:
Collectively evaluated for impairment	$	112,006	$	433,671	$	246,686	$	39,964	$	10,857			$	843,184
Ending Balance	$	115,875	$	443,846	$	250,691	$	39,964	$	10,865			$	861,241

Credit Exposures by Internally Assigned Grades

March 31, 2014	Commercial & Agriculture		Commercial Real Estate		Residential Real Estate		Real Estate Construction		Consumer and Other		Total
Pass	$	95,096	$	414,126	$	95,706	$	48,326	$	614	$	653,868
Special Mention		601		7,486		870		21		—		8,978
Substandard		7,668		19,212		8,197		—		73		35,150
Doubtful		—		—		2,193		—		—		2,193
Ending Balance	$	103,365	$	440,824	$	106,966	$	48,347	$	687	$	700,189

December 31, 2013	Commercial & Agriculture		Commercial Real Estate		Residential Real Estate		Real Estate Construction		Consumer and Other		Total
Pass	$	107,923	$	415,938	$	98,700	$	35,495	$	2,252	$	660,308
Special Mention		2,038		9,145		986		21		—		12,190
Substandard		5,914		18,763		8,175		—		70		32,922
Doubtful		—		—		2,349		—		—		2,349
Ending Balance	$	115,875	$	443,846	$	110,210	$	35,516	$	2,322	$	707,769

Performing and Nonperforming Loans

Certain TDRs are classified as nonperforming at the time of restructure and may only be returned to performing status after considering the borrower’s sustained repayment performance for a reasonable period, generally six months.

	Residential Real Estate		Real Estate Construction		Consumer		Total
March 31, 2014
Performing	$	142,326	$	4,441	$	10,412	$	157,179
Nonperforming		—		—		—		—
Total	$	142,326	$	4,441	$	10,412	$	157,179

	Residential Real Estate		Real Estate Construction		Consumer		Total
December 31, 2013
Performing	$	140,481	$	4,448	$	8,543	$	153,472
Nonperforming		—		—		—		—
Total	$	140,481	$	4,448	$	8,543	$	153,472

Aging Analysis of Past Due Loans

The following tables includes an aging analysis of the recorded investment of past due loans outstanding as of March 31, 2014 and December 31, 2013.

March 31, 2014	30-59 Days Past Due		60-89 Days Past Due		90 Days or Greater		Total Past Due		Current		Total Loans		Past Due 90 Days and Accruing
Commercial & Agriculture	$	1,292	$	230	$	122	$	1,644	$	101,721	$	103,365	$	—
Commercial Real Estate		1,004		371		1,491		2,866		437,958		440,824		—
Residential Real Estate		3,114		430		5,041		8,585		240,707		249,292		21
Real Estate Construction		—		—		—		—		52,788		52,788		—
Consumer and other		62		10		4		76		11,023		11,099		—
Total	$	5,472	$	1,041	$	6,658	$	13,171	$	844,197	$	857,368	$	21

December 31, 2013	30-59 Days Past Due		60-89 Days Past Due		90 Days or Greater		Total Past Due		Current		Total Loans		Past Due 90 Days and Accruing
Commercial & Agriculture	$	105	$	—	$	443	$	548	$	115,327	$	115,875	$	—
Commercial Real Estate		655		201		2,098		2,954		440,892		443,846		—
Residential Real Estate		3,140		1,084		5,531		9,755		240,936		250,691		—
Real Estate Construction		—		—		—		—		39,964		39,964		—
Consumer and other		170		20		—		190		10,675		10,865		—
Total	$	4,070	$	1,305	$	8,072	$	13,447	$	847,794	$	861,241	$	—

Summary of Nonaccrual Loans

The following table presents loans on nonaccrual status as of March 31, 2014 and December 31, 2013.

	March 31, 2014		December 31, 2013
Commercial & Agriculture	$	2,438	$	1,590
Commercial Real Estate		9,521		9,609
Residential Real Estate		9,171		9,210
Real Estate Construction		—		—
Consumer		54		50
Total	$	21,184	$	20,459

Schedule of Troubled Debt Restructurings

Loan modifications that are considered TDRs completed during the three-month periods ended March 31, 2014 and March 31, 2013 were as follows:

	For the Three-Month Period Ended March 31, 2014						For the Three-Month Period Ended March 31, 2013
	Number of Contracts		Pre-Modification Outstanding Recorded Investment		Post- Modification Outstanding Recorded Investment		Number of Contracts		Pre-Modification Outstanding Recorded Investment		Post- Modification Outstanding Recorded Investment
Commercial & Agriculture		—	$	—	$	—		—	$	—	$	—
Commercial Real Estate		—		—		—		1		125		125
Residential Real Estate		2		149		49		—		—		—
Real Estate Construction		—		—		—		—		—		—
Consumer and Other		—		—		—		—		—		—
Total Loan Modifications		2	$	149	$	49		1	$	125	$	125

Impaired Financing Receivables

The following tables include the recorded investment and unpaid principal balances for impaired financing receivables with the associated allowance amount, if applicable, as of March 31, 2014 and December 31, 2013.

	March 31, 2014						December 31, 2013
	Recorded Investment		Unpaid Principal Balance		Related Allowance		Recorded Investment		Unpaid Principal Balance		Related Allowance
With no related allowance recorded:
Commercial & Agriculture	$	1,491	$	1,792	$	—	$	1,525	$	1,657	$	—
Commercial Real Estate		7,517		7,909		—		5,983		6,214		—
Residential Real Estate		274		1,548		—		1,202		2,263		—
Real Estate Construction		—		—		—		—		—		—
Consumer and Other		7		7		—		8		8		—
Total		9,289		11,256		—		8,718		10,142		—
With an allowance recorded:
Commercial & Agriculture		3,260		3,408		1,172		2,344		2,437		1,262
Commercial Real Estate		3,212		3,391		1,092		4,192		4,496		445
Residential Real Estate		3,518		4,728		770		2,803		4,021		802
Real Estate Construction		—		—		—		—		—		—
Consumer and Other		—		—		—		—		—		—
Total		9,990		11,527		3,034		9,339		10,954		2,509
Total:
Commercial & Agriculture		4,751		5,200		1,172		3,869		4,094		1,262
Commercial Real Estate		10,729		11,300		1,092		10,175		10,710		445
Residential Real Estate		3,792		6,276		770		4,005		6,284		802
Real Estate Construction		—		—		—		—		—		—
Consumer and Other		7		7		—		8		8		—
Total	$	19,279	$	22,783	$	3,034	$	18,057	$	21,096	$	2,509

The following tables include the average recorded investment and interest income recognized for impaired financing receivables for the three-month periods ended March 31, 2014 and 2013.

For the three months ended:	March 31, 2014				March 31, 2013
	Average Recorded Investment		Interest Income Recognized		Average Recorded Investment		Interest Income Recognized
Commercial & Agriculture	$	4,310	$	65	$	5,301	$	68
Commercial Real Estate		10,569		147		13,584		205
Residential Real Estate		3,782		92		5,876		143
Real Estate Construction		—		—		514		5
Consumer and Other		7		—		50		—
Total	$	18,668	$	304	$	25,325	$	421