Allowance for Loan Losses (Tables)

3 Months Ended

Mar. 31, 2015

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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, 2015 and 2014.

	Commercial & Agriculture			Commercial Real Estate - Owner Occupied			Commercial Real Estate - Non-Owner Occupied			Residential Real Estate			Real Estate Construction		Consumer and Other			Unallocated			Total
For the three months ending March 31, 2015
Allowance for loan losses:
Beginning balance	$	1,822		$	2,580		$	4,798		$	3,747		$	428	$	196		$	697		$	14,268
Charge-offs		—			(198	)		(9	)		(328	)		—		(50	)		—			(585	)
Recoveries		19			2			65			131			1		14			—			232
Provision		(47	)		224			72			116			69		26			(60	)		400
Ending Balance	$	1,794		$	2,608		$	4,926		$	3,666		$	498	$	186		$	637		$	14,315

	Commercial & Agriculture			Commercial Real Estate - Owner Occupied			Commercial Real Estate - Non-Owner Occupied			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		$	3,263		$	4,296		$	5,224		$	184	$	214		$	506	$	16,528
Charge-offs		(229	)		(47	)		(27	)		(317	)		—		(32	)		—		(652	)
Recoveries		58			5			12			49			1		16			—		141
Provision		(63	)		608			(113	)		94			110		41			73		750
Ending Balance	$	2,607		$	3,829		$	4,168		$	5,050		$	295	$	239		$	579	$	16,767

Commercial & Agriculture			Commercial Real Estate - Owner Occupied			Commercial Real Estate - Non-Owner Occupied			Residential Real Estate			Real Estate Construction			Consumer and Other			Unallocated			Total
March 31, 2015
Allowance for loan losses:
Loans acquired with credit deterioration	$	—		$	—		$	—		$	—		$	—		$	—		$	—		$	—
Ending balance:
Individually evaluated for impairment	$	641		$	4		$	4		$	177		$	29		$	—		$	—		$	855
Ending balance:
Collectively evaluated for impairment	$	1,153		$	2,604		$	4,922		$	3,489		$	469		$	186		$	637		$	13,460
Ending balance	$	1,794		$	2,608		$	4,926		$	3,666		$	498		$	186		$	637		$	14,315
Loan balances outstanding:
Loans acquired with credit deterioration	$	535		$	83		$	—		$	683		$	—		$	—					$	1,301
Ending balance:
Individually evaluated for impairment	$	2,301		$	4,351		$	2,070		$	2,149		$	40		$	5					$	10,916
Ending balance:
Collectively evaluated for impairment	$	117,314		$	161,073		$	316,963		$	281,703		$	75,042		$	19,793					$	971,888
Ending balance	$	120,150		$	165,507		$	319,033		$	284,535		$	75,082		$	19,798					$	984,105

	Commercial & Agriculture		Commercial Real Estate - Owner Occupied		Commercial Real Estate - Non-Owner Occupied		Residential Real Estate		Real Estate Construction		Consumer and Other		Unallocated		Total
December 31, 2014
Allowance for loan losses:
Ending balance:
Individually evaluated for impairment	$	641	$	57	$	20	$	305	$	—	$	—	$	—	$	1,023
Ending balance:
Collectively evaluated for impairment	$	1,181	$	2,523	$	4,778	$	3,442	$	428	$	196	$	697	$	13,245
Ending balance	$	1,822	$	2,580	$	4,798	$	3,747	$	428	$	196	$	697	$	14,268
Loan balances outstanding:
Ending balance:
Individually evaluated for impairment	$	2,304	$	3,557	$	2,175	$	3,108	$	—	$	5			$	11,149
Ending balance:
Collectively evaluated for impairment	$	111,882	$	139,457	$	306,491	$	265,402	$	65,452	$	15,024			$	903,708
Ending balance	$	114,186	$	143,014	$	308,666	$	268,510	$	65,452	$	15,029			$	914,857

Credit Exposures by Internally Assigned Grades

	Commercial & Agriculture		Commercial Real Estate - Owner Occupied		Commercial Real Estate - Non-Owner Occupied		Residential Real Estate		Real Estate Construction		Consumer and Other		Total
March 31, 2015
Pass	$	113,993	$	150,282	$	307,746	$	115,453	$	68,988	$	10,490	$	766,952
Special Mention		1,161		4,864		6,765		826		19		—		13,635
Substandard		4,996		10,361		4,522		8,542		32		50		28,503
Doubtful		—		—		—		—		—		—		—
Ending Balance	$	120,150	$	165,507	$	319,033	$	124,821	$	69,039	$	10,540	$	809,090
	Commercial & Agriculture		Commercial Real Estate - Owner Occupied		Commercial Real Estate - Non-Owner Occupied		Residential Real Estate		Real Estate Construction		Consumer and Other		Total
December 31, 2014
Pass	$	107,903	$	128,222	$	298,237	$	100,810	$	59,584	$	5,651	$	700,407
Special Mention		3,446		5,492		6,305		697		19		—		15,959
Substandard		2,837		9,300		4,124		8,834		41		46		25,182
Doubtful		—		—		—		—		—		—		—
Ending Balance	$	114,186	$	143,014	$	308,666	$	110,341	$	59,644	$	5,697	$	741,548

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 and Other		Total
March 31, 2015
Performing	$	159,714	$	6,043	$	9,258	$	175,015
Nonperforming		—		—		—		—
Total	$	159,714	$	6,043	$	9,258	$	175,015
	Residential Real Estate		Real Estate Construction		Consumer and Other		Total
December 31, 2014
Performing	$	158,169	$	5,808	$	9,332	$	173,309
Nonperforming		—		—		—		—
Total	$	158,169	$	5,808	$	9,332	$	173,309

Aging Analysis of Past Due Loans

The following tables include an aging analysis of the recorded investment of past due loans outstanding as of March 31, 2015 and December 31, 2014.

March 31, 2015	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
Commericial & Agriculture	$	171	$	444	$	321	$	936	$	119,214	$	120,150	$	—
Commercial Real Estate - Owner Occupied		338		57		654		1,049		164,458		165,507		—
Commercial Real Estate - Non-Owner Occupied		157		—		1,965		2,122		316,911		319,033		—
Residential Real Estate		2,875		222		1,620		4,717		279,818		284,535		—
Real Estate Construction		—		—		—		—		75,082		75,082		—
Consumer and Other		184		44		18		246		19,552		19,798		—
Total	$	3,725	$	767	$	4,578	$	9,070	$	975,035	$	984,105	$	—
December 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
Commericial & Agriculture	$	58	$	—	$	187	$	245	$	113,941	$	114,186	$	—
Commercial Real Estate - Owner Occupied		622		251		657		1,530		141,484		143,014		—
Commercial Real Estate - Non-Owner Occupied		521		5		2,103		2,629		306,037		308,666		—
Residential Real Estate		1,923		721		2,347		4,991		263,519		268,510		—
Real Estate Construction		33		—		8		41		65,411		65,452		—
Consumer and Other		131		8		19		158		14,871		15,029		—
Total	$	3,288	$	985	$	5,321	$	9,594	$	905,263	$	914,857	$	—

Summary of Nonaccrual Loans

The following table presents loans on nonaccrual status as of March 31, 2015 and December 31, 2014.

	2015		2014
Commericial & Agriculture	$	1,274	$	1,264
Commercial Real Estate - Owner Occupied		4,507		3,403
Commercial Real Estate - Non-Owner Occupied		1,994		2,134
Residential Real Estate		5,735		6,674
Real Estate Construction		32		41
Consumer and Other		40		42
Total	$	13,582	$	13,558

Schedule of Troubled Debt Restructurings

Loan modifications that are considered TDRs completed during the three-month periods ended March 31, 2015 and March 31, 2014 were as follows:

	For the Three Month Period Ended March 31, 2015						For the Three Month Period Ended March 31, 2014
	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
Commericial & Agriculture		1	$	6	$	6		—	$	—	$	—
Commercial Real Estate - Owner Occupied		—		—		—		—		—		—
Commercial Real Estate - Non-Owner Occupied		—		—		—		—		—		—
Residential Real Estate		3		374		374		2		149		149
Real Estate Construction		1		41		41		—		—		—
Consumer and Other		—		—		—		—		—		—
Total Loan Modifications		5	$	421	$	421		2	$	149	$	149

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, 2015 and December 31, 2014.

	March 31, 2015						December 31, 2014
	Recorded Investment		Unpaid Principal Balance		Related Allowance		Recorded Investment		Unpaid Principal Balance		Related Allowance
With no related allowance recorded:
Commericial & Agriculture	$	1,384	$	1,510			$	1,377	$	1,504
Commercial Real Estate - Owner Occupied		3,968		4,407				2,961		3,327
Commercial Real Estate - Non-Owner Occupied		1,657		1,886				92		140
Residential Real Estate		1,237		1,771				1,893		3,487
Consumer and Other		5		5				5		5
Total		8,251		9,579				6,328		8,463
With an allowance recorded:
Commericial & Agriculture		917		1,056	$	641		927		1,056	$	641
Commercial Real Estate - Owner Occupied		383		383		4		596		643		57
Commercial Real Estate - Non-Owner Occupied		413		444		4		2,083		2,287		20
Residential Real Estate		912		914		177		1,215		1,223		305
Real Estate Construction		40		40		29		—		—		—
Total		2,665		2,837		855		4,821		5,209		1,023
Total:
Commericial & Agriculture		2,301		2,566		641		2,304		2,560		641
Commercial Real Estate - Owner Occupied		4,351		4,790		4		3,557		3,970		57
Commercial Real Estate - Non-Owner Occupied		2,070		2,330		4		2,175		2,427		20
Residential Real Estate		2,149		2,685		177		3,108		4,710		305
Real Estate Construction		40		40		29		—		—		—
Consumer and Other		5		5		—		5		5		—
Total	$	10,916	$	12,416	$	855	$	11,149	$	13,672	$	1,023

The following tables include the average recorded investment and interest income recognized for impaired financing receivables for the three-month periods ended March 31, 2015 and 2014.

For the three months ended:	March 31, 2015				March 31, 2014
	Average Recorded Investment		Interest Income Recognized		Average Recorded Investment		Interest Income Recognized
Commericial & Agriculture	$	2,303	$	34	$	4,310	$	65
Commercial Real Estate - Owner Occupied		3,752		63		7,512		126
Commercial Real Estate - Non-Owner Occupied		2,123		9		3,057		21
Residential Real Estate		2,830		40		3,782		92
Real Estate Construction		20		—		—		—
Consumer and Other		5		—		7		—
Total	$	11,033	$	146	$	18,668	$	304