Farmers & Merchants Bancorp (FMCB) 10-Q 8 Nov 19 2019 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2019	Oct. 31, 2019
Cover [Abstract]
Entity Registrant Name	FARMERS & MERCHANTS BANCORP
Entity Central Index Key	0001085913
Current Fiscal Year End Date	--12-31
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Shell Company	false
Entity Filer Category	Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Common Stock, Shares Outstanding		787,307
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Sep. 30, 2019
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	Q3
Entity Address, State or Province	CA

Consolidated Balance Sheets (Un

Consolidated Balance Sheets (Unaudited) - USD ($) $ in Thousands	Sep. 30, 2019	Dec. 31, 2018	Sep. 30, 2018
Cash and Cash Equivalents:
Cash and Due from Banks	$ 73,129	$ 61,058	$ 52,709
Interest Bearing Deposits with Banks	150,947	84,506	58,072
Total Cash and Cash Equivalents	224,076	145,564	110,781
Investment Securities:
Available-for-Sale	492,930	495,396	458,311
Held-to-Maturity	60,354	53,566	51,459
Total Investment Securities	553,284	548,962	509,770
Loans & Leases:	2,617,122	2,571,241	2,416,602
Less: Allowance for Credit Losses	54,954	55,266	53,067
Loans & Leases, Net	2,562,168	2,515,975	2,363,535
Premises and Equipment, Net	31,528	32,623	29,614
Bank Owned Life Insurance	66,626	65,117	60,968
Interest Receivable and Other Assets	131,519	126,002	108,794
Total Assets	3,569,201	3,434,243	3,183,462
Deposits:
Demand	994,860	974,756	867,552
Interest Bearing Transaction	669,926	694,384	602,494
Savings and Money Market	948,358	903,665	844,553
Time	526,269	490,027	462,324
Total Deposits	3,139,413	3,062,832	2,776,923
Subordinated Debentures	10,310	10,310	10,310
Interest Payable and Other Liabilities	63,751	49,886	96,138
Total Liabilities	3,213,474	3,123,028	2,883,371
Shareholders' Equity
Preferred Stock: No Par Value, 1,000,000 Shares Authorized, None Issued or Outstanding	0	0	0
Common Stock: Par Value $0.01, 7,500,000 Shares Authorized, 787,307, 783,721, and 783,721 Shares Issued and Outstanding at September 30, 2019, December 31, 2018 and September 30, 2018, Respectively	8	8	8
Additional Paid-In Capital	75,538	72,974	72,974
Retained Earnings	277,063	241,221	233,671
Accumulated Other Comprehensive Income (Loss)	3,118	(2,988)	(6,562)
Total Shareholders' Equity	355,727	311,215	300,091
Total Liabilities and Shareholders' Equity	$ 3,569,201	$ 3,434,243	$ 3,183,462

Consolidated Balance Sheets (_2

Consolidated Balance Sheets (Unaudited) (Parenthetical) - $ / shares	Sep. 30, 2019	Dec. 31, 2018	Sep. 30, 2018
Shareholders' Equity
Preferred Stock, par value (in dollars per share)	$ 0	$ 0	$ 0
Preferred Stock, shares authorized (in shares)	1,000,000	1,000,000	1,000,000
Preferred Stock, shares issued (in shares)	0	0	0
Preferred Stock, shares outstanding (in shares)	0	0	0
Common Stock, par value (in dollars per share)	$ 0.01	$ 0.01	$ 0.01
Common Stock, shares authorized (in shares)	7,500,000	7,500,000	7,500,000
Common Stock, shares issued (in shares)	787,307	783,721	783,721
Common Stock, shares outstanding (in shares)	787,307	783,721	783,721

Consolidated Statements of Inco

Consolidated Statements of Income (Unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Interest Income
Interest and Fees on Loans & Leases	$ 34,835	$ 30,959	$ 102,728	$ 86,930
Interest on Deposits with Banks	1,396	638	3,682	1,737
Interest on Investment Securities:
Taxable	2,332	2,074	7,003	6,770
Exempt from Federal Tax	247	394	1,196	1,217
Total Interest Income	38,810	34,065	114,609	96,654
Interest Expense
Deposits	3,392	2,020	9,325	4,954
Subordinated Debentures	138	137	424	385
Total Interest Expense	3,530	2,157	9,749	5,339
Net Interest Income	35,280	31,908	104,860	91,315
Provision for Credit Losses	0	2,500	200	3,333
Net Interest Income After Provision for Loan Losses	35,280	29,408	104,660	87,982
Non-Interest Income
Service Charges on Deposit Accounts	958	915	2,735	2,574
Net Gain (Loss) on Sale of Investment Securities	1	0	1	(1,330)
Increase in Cash Surrender Value of Bank Owned Life Insurance	512	473	1,509	1,385
Debit Card and ATM Fees	1,306	1,101	3,774	3,213
Net Gain on Deferred Compensation Investments	207	715	2,070	1,904
Other	990	1,004	2,749	3,410
Total Non-Interest Income	3,974	4,208	12,838	11,156
Non-Interest Expense
Salaries and Employee Benefits	14,321	12,329	41,184	37,509
Net Gain on Deferred Compensation Investments	207	715	2,070	1,904
Occupancy	1,107	984	3,161	2,833
Equipment	1,188	1,078	3,541	3,119
Marketing	235	257	848	976
Legal	600	261	2,320	1,553
FDIC Insurance	153	227	624	693
Other	3,045	2,770	8,118	8,115
Total Non-Interest Expense	20,856	18,621	61,866	56,702
Income Before Provision for Income Taxes	18,398	14,995	55,632	42,436
Provision for Income Taxes	4,660	2,995	14,240	9,945
Net Income	$ 13,738	$ 12,000	$ 41,392	$ 32,491
Basic Earnings Per Common Share (in dollars per share)	$ 17.45	$ 15.12	$ 52.64	$ 40.26

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income (Unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Consolidated Statements of Comprehensive Income (Unaudited) [Abstract]
Net Income	$ 13,738	$ 12,000	$ 41,392	$ 32,491
Other Comprehensive Income
Increase in Net Unrealized Gain (Loss) on Available-for-Sale Securities	684	(1,679)	8,671	(9,486)
Deferred Tax (Expense) Benefit Related to Unrealized Gains	(203)	496	(2,564)	2,816
Reclassification Adjustment for Realized (Gains) Losses on Available-for-Sale Securities Included in Net Income	(1)	0	(1)	1,330
Deferred Tax Benefit (Expense) Related to Reclassification Adjustment	0	0	0	(405)
Total Other Comprehensive Income (Loss)	480	(1,183)	6,106	(5,745)
Comprehensive Income	$ 14,218	$ 10,817	$ 47,498	$ 26,746

Consolidated Statements of Chan

Consolidated Statements of Changes in Shareholders' Equity (Unaudited) - USD ($) $ in Thousands	Common Stock [Member]	Additional Paid-In Capital [Member]	Retained Earnings [Member]	Accumulated Other Comprehensive (Loss) Income, Net [Member]	Total
Balance at Dec. 31, 2017	$ 8	$ 93,624	$ 206,845	$ (817)	$ 299,660
Balance (in shares) at Dec. 31, 2017	812,304
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net Income		0	32,491	0	32,491
Cash Dividends Declared on Common Stock	$ 0	0	(5,665)	0	(5,665)
Repurchase of Common Stock	$ 0	(31,152)	0	0	(31,152)
Repurchase of Common Stock (in shares)	(44,503)
Issuance of Common Stock	$ 0	10,502	0	0	$ 10,502
Issuance of Common Stock (in shares)	15,920				2,400
Change in Net Unrealized Loss on Securities Available-for-Sale, net of tax	$ 0	0	0	(5,745)	$ (5,745)
Balance at Sep. 30, 2018	$ 8	72,974	233,671	(6,562)	$ 300,091
Balance (in shares) at Sep. 30, 2018	783,721				783,721
Balance at Jun. 30, 2018	$ 8	99,192	221,671	(5,379)	$ 315,492
Balance (in shares) at Jun. 30, 2018	821,073
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net Income		0	12,000	0	12,000
Cash Dividends Declared on Common Stock	$ 0	0	0	0	0
Repurchase of Common Stock	$ 0	(31,152)	0	0	(31,152)
Repurchase of Common Stock (in shares)	(44,503)
Issuance of Common Stock	$ 0	4,934	0	0	4,934
Issuance of Common Stock (in shares)	7,151
Change in Net Unrealized Loss on Securities Available-for-Sale, net of tax	$ 0	0	0	(1,183)	(1,183)
Balance at Sep. 30, 2018	$ 8	72,974	233,671	(6,562)	$ 300,091
Balance (in shares) at Sep. 30, 2018	783,721				783,721
Balance at Dec. 31, 2018	$ 8	72,974	241,221	(2,988)	$ 311,215
Balance (in shares) at Dec. 31, 2018	783,721				783,721
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net Income		0	41,392	0	$ 41,392
Cash Dividends Declared on Common Stock	$ 0	0	(5,550)	0	(5,550)
Issuance of Common Stock	$ 0	2,564	0	0	2,564
Issuance of Common Stock (in shares)	3,586
Change in Net Unrealized Loss on Securities Available-for-Sale, net of tax	$ 0	0	0	6,106	6,106
Balance at Sep. 30, 2019	$ 8	75,538	277,063	3,118	$ 355,727
Balance (in shares) at Sep. 30, 2019	787,307				787,307
Balance at Jun. 30, 2019	$ 8	75,538	263,325	2,638	$ 341,509
Balance (in shares) at Jun. 30, 2019	787,307
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net Income		0	13,738	0	13,738
Cash Dividends Declared on Common Stock	$ 0	0	0	0	0
Issuance of Common Stock	$ 0	0	0	0	0
Issuance of Common Stock (in shares)	0
Change in Net Unrealized Loss on Securities Available-for-Sale, net of tax	$ 0	0	0	480	480
Balance at Sep. 30, 2019	$ 8	$ 75,538	$ 277,063	$ 3,118	$ 355,727
Balance (in shares) at Sep. 30, 2019	787,307				787,307

Consolidated Statements of Ch_2

Consolidated Statements of Changes in Shareholders' Equity (Unaudited) (Parenthetical) - $ / shares	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Cash Dividends Declared per Share of Common Stock (in dollars per share)	$ 7.05	$ 6.90	$ 7.05	$ 6.90

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2018
Operating Activities:
Net Income	$ 13,738	$ 12,000	$ 41,392	$ 32,491
Adjustments to Reconcile Net Income to Net Cash Provided by Operating Activities:
Provision for Credit Losses	0	2,500	200	3,333	$ 5,533
Depreciation and Amortization			2,071	1,751
Net Amortization of Investment Security Premiums & Discounts			365	768
Amortization of Core Deposit Intangible			479	81
Accretion of Discount on Acquired Loans			(22)	(115)
Net (Gain) Loss on Sale of Investment Securities	(1)	0	(1)	1,330
Net Loss (Gain) on Sale of Property & Equipment			83	(295)
Earnings from Equity Investment			0	(381)
Dividends from Equity Investment			0	63
Net Change in Operating Assets & Liabilities:
Net Decrease in Interest Receivable and Other Assets			814	2,083
Net Increase in Interest Payable and Other Liabilities			8,789	3,441
Net Cash Provided by Operating Activities			54,170	44,550
Investing Activities:
Purchase of Investment Securities Available-for-Sale			(502,221)	(274,440)
Proceeds from Sold, Matured or Called Securities Available-for-Sale			511,590	342,208
Purchase of Investment Securities Held-to-Maturity			(14,271)	(3,042)
Proceeds from Matured or Called Securities Held-to-Maturity			8,658	5,998
Net Loans & Leases Paid, Originated or Acquired			(46,513)	(201,914)
Principal Collected on Loans & Leases Previously Charged Off			142	115
Additions to Premises and Equipment			(1,100)	(3,654)
Purchase of Other Investments			(3,015)	(4,053)
Proceeds from Sale of Property & Equipment			41	986
Net Cash Used in Investing Activities			(46,689)	(137,796)
Financing Activities:
Net Increase in Deposits			76,581	53,695
Common Stock Repurchases			0	(31,152)
Cash Dividends			(5,550)	(5,665)
Net Cash Provided by Financing Activities			71,031	16,878
Increase (Decrease) in Cash and Cash Equivalents			78,512	(76,368)
Cash and Cash Equivalents at Beginning of Period			145,564	187,149	187,149
Cash and Cash Equivalents at End of Period	$ 224,076	$ 110,781	224,076	110,781	$ 145,564
Supplementary Data
Cash Payments Made for Income Taxes			4,782	5,421
Issuance of Common Stock to the Bank's Non-Qualified Retirement Plans			2,564	10,502
Interest Paid			8,584	5,248
Supplementary Noncash Disclosure
Security (purchases) sales settled in subsequent period			$ 0	$ (55,000)

Significant Accounting Policies

Significant Accounting Policies	9 Months Ended
	Sep. 30, 2019
Significant Accounting Policies [Abstract]
Significant Accounting Policies	1. Significant Accounting Policies Farmers & Merchants Bancorp (the “Company”) was organized March 10, 1999. Primary operations are related to traditional banking activities through its subsidiary Farmers & Merchants Bank of Central California (the “Bank”) which was established in 1916. The Bank’s wholly owned subsidiaries include Farmers & Merchants Investment Corporation and Farmers/Merchants Corp. Farmers & Merchants Investment Corporation has been dormant since 1991. Farmers/Merchants Corp. acts as trustee on deeds of trust originated by the Bank. The Company’s other wholly owned subsidiaries include F & M Bancorp, Inc. and FMCB Statutory Trust I. F & M Bancorp, Inc. was created in March 2002 to protect the name F & M Bank. During 2002, the Company completed a fictitious name filing in California to begin using the streamlined name “F & M Bank” as part of a larger effort to enhance the Company’s image and build brand name recognition. In December 2003, the Company formed a wholly owned subsidiary, FMCB Statutory Trust I, for the sole purpose of issuing Trust Preferred Securities and related subordinated debentures, in accordance with generally accepted accounting principles in the United States (“U.S. GAAP”). FMCB Statutory Trust I is a non-consolidated subsidiary. On October 10, 2018, Farmers & Merchants Bancorp completed the acquisition of the Bank of Rio Vista, headquartered in Rio Vista, California, a locally owned and operated community bank established in 1904. As of the acquisition date, Bank of Rio Vista had approximately $217.5 million in assets and three branch locations in the communities of Rio Vista, Walnut Grove, and Lodi. At the effective time of the acquisition, Bank of Rio Vista was merged into Farmers & Merchants Bank of Central California. The accounting and reporting policies of the Company conform to U.S. GAAP and prevailing practice within the banking industry. The following is a summary of the significant accounting and reporting policies used in preparing the consolidated financial statements. Basis of Presentation The accompanying consolidated financial statements and notes thereto have been prepared in accordance with accounting principles generally accepted in the United States of America for financial information. The accompanying consolidated financial statements include the accounts of the Company and the Company’s wholly owned subsidiaries, F & M Bancorp, Inc. and the Bank, along with the Bank’s wholly owned subsidiaries, Farmers & Merchants Investment Corporation and Farmers/Merchants Corp. Significant inter-company transactions have been eliminated in consolidation. The preparation of consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions. These estimates and assumptions affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. The accompanying unaudited consolidated financial statements have been prepared in accordance with U.S. GAAP for interim financial information and with the instructions to Form 10-Q and Rule 10-01 of Regulation S-X. Accordingly, they do not include all of the information and accompanying notes required by U.S. GAAP for complete financial statements and should be read in conjunction with the audited consolidated financial statements and related notes included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2018. In the opinion of Management, the unaudited consolidated financial statements reflect all adjustments, which are necessary for a fair presentation of the consolidated financial position, the results of operations, changes in comprehensive income, changes in stockholders’ equity, and cash flows for the periods presented. All material intercompany transactions have been eliminated. The results of these interim periods may not be indicative of the results for the full year or for any other period. Certain amounts in the prior years' financial statements and related footnote disclosures have been reclassified to conform to the current-year presentation. These reclassifications had no effect on previously reported net income or total shareholders’ equity. New Accounting Changes The FASB issued guidance in February 2016, with amendments in 2018 and 2019, which changed the accounting for leases. The guidance requires lessees to recognize right-of-use (ROU) assets and lease liabilities for most leases where we are the lessee in the Consolidated Statement of Financial Position. The guidance also made some changes to lessor accounting, including the elimination of the use of third-party residual value guarantee insurance in the lease classification test, and overall aligns with the new revenue recognition guidance. The guidance also requires qualitative and quantitative disclosures to assess the amount, timing and uncertainty of cash flows arising from leases. Leases (Topic 842) The Company elected the option not to separate lease and non-lease components and instead to account for them as a single lease component and the hindsight practical expedient, which allows entities to use hindsight when determining lease term and impairment of right-of-use assets. The Company has several lease agreements, such as branch locations, which are considered operating leases, and therefore, were not previously recognized on the Company’s consolidated statements of condition. The new guidance requires these lease agreements to be recognized as a right-of-use asset and corresponding lease liability. Our operating leases relate primarily to office space and bank branches. As a result of implementing ASU 2016-02, we recognized an operating lease right-of-use ("ROU") asset of $4.73 million and an operating lease liability of $4.73 million on January 1, 2019, with no impact on our consolidated statement of income or consolidated statement of cash flows compared to the prior lease accounting model. The ROU asset and operating lease liability are recorded in other assets and other liabilities, respectively, in the consolidated balance sheets. See Note 7 – “Leases” for additional information. Cash and Cash Equivalents For purposes of the Consolidated Statements of Cash Flows, the Company has defined cash and cash equivalents as those amounts included in the balance sheet captions Cash and Due from Banks, Interest Bearing Deposits with Banks, Federal Funds Sold which have maturity dates of 3 months or less. For these instruments, the carrying amount is a reasonable estimate of fair value. Investment Securities Investment securities are debt securities classified at the time of purchase as held-to-maturity (“HTM”) if it is management’s intent and the Company has the ability to hold the securities until maturity. These securities are carried at cost, adjusted for amortization of premium and accretion of discount using a level yield of interest over the estimated remaining period until maturity. Losses, reflecting a decline in value judged by the Company to be other than temporary, are recognized in the period in which they occur. Debt securities are classified as available-for-sale (“AFS”) if it is management’s intent, at the time of purchase, to hold the securities for an indefinite period of time and/or to use the securities as part of the Company’s asset/liability management strategy. These securities are reported at fair value with aggregate unrealized gains or losses excluded from income and included as a separate component of shareholders’ equity, net of related income taxes. Fair values are based on quoted market prices or broker/dealer price quotations on a specific identification basis. Gains or losses on the sale of these securities are computed using the specific identification method. Trading debt securities, if any, are acquired for short-term appreciation and are recorded in a trading portfolio and are carried at fair value, with unrealized gains and losses recorded in non-interest income. Management evaluates debt securities for other-than-temporary impairment (“OTTI”) on at least a quarterly basis, and more frequently when economic or market conditions warrant such an evaluation. For debt securities in an unrealized loss position, management considers the extent and duration of the unrealized loss, and the financial condition and near-term prospects of the issuer. Management also assesses whether it intends to sell, or it is more likely than not that it will be required to sell, a security in an unrealized loss position before recovery of its amortized cost basis. If either of the criteria regarding intent or requirement to sell is met, the entire difference between amortized cost and fair value is recognized as impairment through earnings. For debt securities that do not meet the aforementioned criteria, the amount of impairment is split into two components as follows: (1) OTTI related to credit loss, which must be recognized in the income statement; and (2) OTTI related to other factors, which is recognized in other comprehensive income. The credit loss is defined as the difference between the present value of the cash flows expected to be collected and the amortized cost basis. Equity securities are carried at fair value with the entire amount of a market adjustment recognized through earnings. Securities Sold Under Agreement to Repurchase Securities Sold Under Agreement to Repurchase are used as secured borrowing alternatives to FHLB Advances or FRB Borrowings. Loans & Leases Loans & leases are reported at the principal amount outstanding net of unearned discounts and deferred loan & lease fees and costs. Interest income on loans & leases is accrued daily on the outstanding balances using the simple interest method. Loan & lease origination fees are deferred and recognized over the contractual life of the loan or lease as an adjustment to the yield. Loans & leases are placed on non-accrual status when the collection of principal or interest is in doubt or when they become past due for 90 days or more unless they are both well-secured and in the process of collection. For this purpose, a loan or lease is considered well-secured if it is collateralized by property having a net realizable value in excess of the amount of the loan or lease or is guaranteed by a financially capable party. When a loan or lease is placed on non-accrual status, the accrued and unpaid interest receivable is reversed and charged against current income; thereafter, interest income is recognized only as it is collected in cash. Additionally, cash would be applied to principal if all principal was not expected to be collected. Loans & leases placed on non-accrual status are returned to accrual status when the loans or leases are paid current as to principal and interest and future payments are expected to be made in accordance with the contractual terms of the loan or lease. A loan or lease is considered impaired when, based on current information and events, it is probable that the Company will be unable to collect all amounts due, including principal and interest, according to the contractual terms of the original agreement. Impaired loans & leases are either: (1) non-accrual loans & leases; or (2) restructured loans & leases that are still accruing interest. Loans or leases determined to be impaired are individually evaluated for impairment. When a loan or lease is impaired, the Company measures impairment based on the present value of expected future cash flows discounted at the loan or lease's effective interest rate, except that as a practical expedient, it may measure impairment based on a loan or lease's observable market price, or the fair value of the collateral if the loan or lease is collateral dependent. A loan or lease is collateral dependent if the repayment of the loan or lease is expected to be provided solely by the underlying collateral. A restructuring of a loan or lease constitutes a troubled debt restructuring (TDR) if the Company for economic or legal reasons related to the borrower’s (the term “borrower” is used herein to describe a customer who has entered into either a loan or lease transaction) financial difficulties grants a concession to the borrower that it would not otherwise consider. Restructured loans & leases typically present an elevated level of credit risk as the borrowers are not able to perform according to the original contractual terms. If the restructured loan or lease was current on all payments at the time of restructure and management reasonably expects the borrower will continue to perform after the restructure, management may keep the loan or lease on accrual. Loans & leases that are on nonaccrual status at the time they become TDR, remain on nonaccrual status until the borrower demonstrates a sustained period of performance, which the Company generally believes to be six consecutive months of payments, or equivalent. A loan or lease can be removed from TDR status if it was restructured at a market rate in a prior calendar year and is currently in compliance with its modified terms. However, these loans or leases continue to be classified as impaired and are individually evaluated for impairment as described above. Generally, the Company will not restructure loans or leases for borrowers unless: (1) the existing loan or lease is brought current as to principal and interest payments; and (2) the restructured loan or lease can be underwritten to reasonable underwriting standards. If these standards are not met other actions will be pursued (e.g., foreclosure) to collect outstanding loan or lease amounts. After restructure, a determination is made whether the loan or lease will be kept on accrual status based upon the underwriting and historical performance of the restructured credit. Allowance for Credit Losses The allowance for credit losses is an estimate of probable incurred credit losses inherent in the Company's loan & lease portfolio as of the balance sheet date. The allowance is established through a provision for credit losses, which is charged to expense. Additions to the allowance are expected to maintain the adequacy of the total allowance after credit losses and loan & lease growth. Credit exposures determined to be uncollectible are charged against the allowance. Cash received on previously charged off amounts is recorded as a recovery to the allowance. The overall allowance consists of three primary components: specific reserves related to impaired loans & leases; general reserves for inherent losses related to loans & leases that are not impaired; and an unallocated component that takes into account the imprecision in estimating and allocating allowance balances associated with macro factors. The determination of the general reserve for loans & leases that are collectively evaluated for impairment is based on estimates made by management, to include, but not limited to, consideration of historical losses by portfolio segment, internal asset classifications, qualitative factors that include economic trends in the Company's service areas, industry experience and trends, geographic concentrations, estimated collateral values, the Company's underwriting policies, the character of the loan & lease portfolio, and probable losses inherent in the portfolio taken as a whole. The Company maintains a separate allowance for each portfolio segment (loan & lease type). These portfolio segments include: (1) commercial real estate; (2) agricultural real estate; (3) real estate construction (including land and development loans); (4) residential 1 st The Company assigns a risk rating to all loans & leases and periodically performs detailed reviews of all such loans & leases over a certain threshold to identify credit risks and assess overall collectability. For smaller balance loans & leases, such as consumer and residential real estate, a credit grade is established at inception, and then updated only when the loan or lease becomes contractually delinquent or when the borrower requests a modification. For larger balance loans, management monitors and analyzes the financial condition of borrowers and guarantors, trends in the industries in which borrowers operate and the fair values of collateral securing these loans & leases. These credit quality indicators are used to assign a risk rating to each individual loan or lease. These risk ratings are also subject to examination by independent specialists engaged by the Company. The risk ratings can be grouped into five major categories, defined as follows: Pass – A pass loan or lease is a strong credit with no existing or known potential weaknesses deserving of management's close attention. Special Mention – A special mention loan or lease has potential weaknesses that deserve management's close attention. If left uncorrected, these potential weaknesses may result in deterioration of the repayment prospects for the loan or lease or in the Company's credit position at some future date. Special mention loans & leases are not adversely classified and do not expose the Company to sufficient risk to warrant adverse classification. Substandard – A substandard loan or lease is not adequately protected by the current financial condition and paying capacity of the borrower or the value of the collateral pledged, if any. Loans or leases classified as substandard have a well-defined weakness or weaknesses that jeopardize the liquidation of the debt. Well-defined weaknesses include a project's lack of marketability, inadequate cash flow or collateral support, failure to complete construction on time or the project's failure to fulfill economic expectations. Doubtful – Loss – Loans or leases classified as loss are considered uncollectible. Once a loan or lease becomes delinquent and repayment becomes questionable, the Company will address collateral shortfalls with the borrower and attempt to obtain additional collateral. If this is not forthcoming and payment in full is unlikely, the Company will estimate its probable loss and immediately charge-off some or all of the balance. The general reserve component of the allowance for credit losses also consists of reserve factors that are based on management's assessment of the following for each portfolio segment: (1) inherent credit risk; (2) historical losses; and (3) other qualitative factors. These reserve factors are inherently subjective and are driven by the repayment risk associated with each portfolio segment described below: Commercial Real Estate – Commercial real estate mortgage loans are generally considered to possess a higher inherent risk of loss than the Company’s commercial, agricultural and consumer loan types. Adverse economic developments or an overbuilt market impact commercial real estate projects and may result in troubled loans. Trends in vacancy rates of commercial properties impact the credit quality of these loans. High vacancy rates reduce operating revenues and the ability for properties to produce sufficient cash flow to service debt obligations. Real Estate Construction – Real estate construction loans, including land loans, are generally considered to possess a higher inherent risk of loss than the Company’s commercial, agricultural and consumer loan types. A major risk arises from the necessity to complete projects within specified cost and time lines. Trends in the construction industry significantly impact the credit quality of these loans, as demand drives construction activity. In addition, trends in real estate values significantly impact the credit quality of these loans, as property values determine the economic viability of construction projects. Commercial – These loans are generally considered to possess a moderate inherent risk of loss because they are shorter-term; typically made to relationship customers; generally underwritten to existing cash flows of operating businesses; and may be collateralized by fixed assets, inventory and/or accounts receivable. Debt coverage is provided by business cash flows and economic trends influenced by unemployment rates and other key economic indicators are closely correlated to the credit quality of these loans. Agricultural Real Estate and Agricultural – These loans are generally considered to possess a moderate inherent risk of loss since they are typically made to relationship customers and are secured by crop production, livestock and related real estate. These loans are vulnerable to two risk factors that are largely outside the control of Company and borrowers: commodity prices and weather conditions. Leases – Equipment leases are generally considered to possess a moderate inherent risk of loss. As lessor, the Company is subject to both the credit risk of the borrower and the residual value risk of the equipment. Credit risks are underwritten using the same credit criteria the Company would use when making an equipment term loan. Residual value risk is managed through the use of qualified, independent appraisers that establish the residual values the Company uses in structuring a lease. Residential 1st Mortgages and Home Equity Lines and Loans – These loans are generally considered to possess a low inherent risk of loss, although this is not always true as evidenced by the correction in residential real estate values that occurred between 2007 and 2012. The degree of risk in residential real estate lending depends primarily on the loan amount in relation to collateral value, the interest rate and the borrower's ability to repay in an orderly fashion. Economic trends determined by unemployment rates and other key economic indicators are closely correlated to the credit quality of these loans. Weak economic trends indicate that the borrowers' capacity to repay their obligations may be deteriorating. Consumer & Other – A consumer installment loan portfolio is usually comprised of a large number of small loans scheduled to be amortized over a specific period. Most installment loans are made for consumer purchases. Economic trends determined by unemployment rates and other key economic indicators are closely correlated to the credit quality of these loans. Weak economic trends indicate that the borrowers' capacity to repay their obligations may be deteriorating. At least quarterly, the Board of Directors reviews the adequacy of the allowance, including consideration of the relative risks in the portfolio, current economic conditions and other factors. If the Board of Directors and management determine that changes are warranted based on those reviews, the allowance is adjusted. In addition, the Company's and Bank's regulators, including the Federal Reserve Board (“FRB”), the California Department of Business Oversight (“DBO”) and the Federal Deposit Insurance Corporation (“FDIC”), as an integral part of their examination process, review the adequacy of the allowance. These regulatory agencies may require additions to the allowance based on their judgment about information available at the time of their examinations. See Note 9 “Recent Accounting Pronouncements” for a discussion of ASU 2016-13 and the accounting changes which will impact our allowance for credit losses in 2020. Acquired Loans Loans acquired through purchase or through a business combination are recorded at their fair value at the acquisition date. Credit discounts, which reflect estimates of credit losses, expected to be incurred over the life of the loan, are included in the determination of fair value; therefore, an allowance for loan losses is not recorded for loans acquired at the acquisition date. Allowance for Credit Losses on Off-Balance-Sheet Credit Exposures The Company also maintains a separate allowance for off-balance-sheet commitments. Management estimates anticipated losses using historical data and utilization assumptions. The allowance for off-balance-sheet commitments is included in Interest Payable and Other Liabilities on the Company’s Consolidated Balance Sheet. Premises and Equipment Premises, equipment, and leasehold improvements are stated at cost, less accumulated depreciation and amortization. Depreciation is computed principally by the straight-line method over the estimated useful lives of the assets. Estimated useful lives of buildings range from 30 to 40 years, and for furniture and equipment from 3 to 7 years. Leasehold improvements are amortized over the lesser of the terms of the respective leases, or their useful lives, which are generally 5 to 10 years. Remodeling and capital improvements are capitalized while maintenance and repairs are charged directly to occupancy expense. Other Real Estate Other real estate, which is included in other assets, is expected to be sold and is comprised of properties no longer utilized for business operations and property acquired through foreclosure in satisfaction of indebtedness. These properties are recorded at fair value less estimated selling costs upon acquisition. Revised estimates to the fair value less cost to sell are reported as adjustments to the carrying amount of the asset, provided that such adjusted value is not in excess of the carrying amount at acquisition. Initial losses on properties acquired through full or partial satisfaction of debt are treated as credit losses and charged to the allowance for credit losses at the time of acquisition. Subsequent declines in value from the recorded amounts, routine holding costs, and gains or losses upon disposition, if any, are included in non-interest expense as incurred. Income Taxes The Company uses the liability method of accounting for income taxes. This method results in the recognition of deferred tax assets and liabilities that are reflected at currently enacted income tax rates applicable to the period in which the deferred tax assets or liabilities are expected to be realized or settled. As changes in tax laws or rates are enacted, deferred tax assets and liabilities are adjusted through the provision for income taxes. The deferred provision for income taxes is the result of the net change in the deferred tax asset and deferred tax liability balances during the year. This amount combined with the current taxes payable or refundable results in the income tax expense for the current year. The Company follows the standards set forth in the “Income Taxes” topic of the Financial Accounting Standards Board (“FASB”) Accounting Standard Codification (“ASC”), which clarifies the accounting for uncertainty in income taxes recognized in an enterprise’s financial statements. This standard prescribes a recognition threshold and measurement standard for the financial statement recognition and measurement of an income tax position taken or expected to be taken in a tax return. It also provides guidance on derecognition, classification, interest and penalties, accounting in interim periods, disclosure, and transition. The Company accounts for leases with Investment Tax Credits (ITC) under the deferred method as established in ASC 740-10. ITC are viewed and accounted for as a reduction of the cost of the related assets and presented as deferred income tax on the Company’s financial statement. The Company accounts for its interest in LIHTC using the cost method as established in ASC 323-740. As an investor, the Company obtains income tax credits and deductions from the operating losses of these tax credit entities. The income tax credits and deductions are allocated to the investors based on their ownership percentages and are recorded as a reduction of income tax expense (or an increase to income tax benefit) and a reduction of federal income taxes payable. When tax returns are filed, it is highly certain that some positions taken would be sustained upon examination by the taxing authorities, while others are subject to uncertainty about the merits of the position taken or the amount of the position that would be ultimately sustained. The benefit of a tax position is recognized in the consolidated financial statements in the period during which, based on all available evidence, management believes it is more likely than not that the position will be sustained upon examination, including the resolution of appeals or litigation processes, if any. Tax positions taken are not offset or aggregated with other positions. Tax positions that meet the more-likely-than-not recognition threshold are measured as the largest amount of tax benefit that is more than 50 percent likely of being realized upon settlement with the applicable taxing authority. The portion of the benefits associated with tax positions taken that exceeds the amount measured as described above is reflected as a liability for unrecognized tax benefits in the accompanying consolidated balance sheet along with any associated interest and penalties that would be payable to the taxing authorities upon examination. At September 30, 2019 and 2018, the Company has no material uncertain tax positions and recognized no interest or penalties. The Company's policy is to recognize interest and penalties related to income taxes in the provision for income taxes in the Consolidated Statement of Income. Basic and Diluted Earnings Per Common Share The Company’s common stock is not traded on any exchange. The shares are primarily held by local residents and are not actively traded. Basic earnings per common share amounts are computed by dividing net income by the weighted average number of common shares outstanding for the period. There are no common stock equivalent shares. Therefore, basic and diluted earnings per common share are reflected as the same amounts. See Note 6 for additional information. Segment Reporting The “Segment Reporting” topic of the FASB ASC requires that public companies report certain information about operating segments. It also requires that public companies report certain information about their products and services, the geographic areas in which they operate, and their major customers. The Company is a holding company for a community bank, which offers a wide array of products and services to its customers. Pursuant to its banking strategy, emphasis is placed on building relationships with its customers, as opposed to building specific lines of business. As a result, the Company is not organized around discernible lines of business and prefers to work as an integrated unit to customize solutions for its customers, with business line emphasis and product offerings changing over time as needs and demands change. Comprehensive Income The “Comprehensive Income” topic of the FASB ASC establishes standards for the reporting and display of comprehensive income and its components in the consolidated financial statements. Other comprehensive income refers to revenues, expenses, gains, and losses that U.S. GAAP recognize as changes in value to an enterprise but are excluded from net income. For the Company, comprehensive income includes net income and changes in fair value of its available-for-sale investment securities. Loss Contingencies Loss contingencies, including claims and legal actions arising in the ordinary course of business, are recorded as liabilities when the likelihood of loss is probable and an amount or range of loss can be reasonably estimated. Management does not believe there now are such matters that will have a material effect on the consolidated financial statements. Business Combinations and Related Matters Business combinations are accounted for under the acquisition method of accounting in accordance with ASC 805, Business Combinations. Under the acquisition method, the acquiring entity in a business combination recognizes 100 percent of the acquired assets and assumed liabilities, regardless of the percentage owned, at their estimated fair values as of the date of acquisition. Any excess of the fair value over the purchase price of net assets and other identifiable intangible assets acquired is recorded as bargain purchase gain. Assets acquired and liabilities assumed from contingencies must also be recognized at fair value, if the fair value can be determined during the measurement period. Results of operations of an acquired business are included in the consolidated statement of operations from the date of acquisition. Acquisition-related costs, including conversion charges, are expensed as incurred. The Company applied this guidance to the acquisition of Bank of Rio Vista (BRV) which was consummated on October 10, 2018. The Company's consolidated financial statements reflect the operations of Bank of Rio Vista beginning October 11

Investment Securities

Investment Securities	9 Months Ended
	Sep. 30, 2019
Investment Securities [Abstract]
Investment Securities	2. Investment Securities The amortized cost, fair values, and unrealized gains and losses of the debt securities available-for-sale ( in thousands): Amortized Gross Unrealized Fair September 30, 2019 Cost Gains Losses Value US Treasury Notes $ 129,724 $ 270 $ 5 $ 129,989 US Government Agency SBA 11,844 15 115 11,744 Mortgage Backed Securities (1) 343,295 4,425 163 347,557 Other 3,640 - - 3,640 Total $ 488,503 $ 4,710 $ 283 $ 492,930 Amortized Gross Unrealized Fair December 31, 2018 Cost Gains Losses Value Government Agency & Government-Sponsored Entities $ 3,033 $ 6 $ - $ 3,039 US Treasury Notes 164,672 - 158 164,514 US Government Agency SBA 15,601 6 160 15,447 Mortgage Backed Securities (1) 310,982 1,196 5,133 307,045 Other 5,351 - - 5,351 Total $ 499,639 $ 1,208 $ 5,451 $ 495,396 Amortized Gross Unrealized Fair September 30, 2018 Cost Gains Losses Value Government Agency & Government-Sponsored Entities $ 3,045 $ 7 $ - $ 3,052 US Treasury Notes 164,671 - 463 164,208 US Government Agency SBA 17,144 6 177 16,973 Mortgage Backed Securities (1) 279,757 265 8,955 271,067 Other 3,011 - - 3,011 Total $ 467,628 $ 278 $ 9,595 $ 458,311 (1) The book values, estimated fair values and unrealized gains and losses of debt securities classified as held-to-maturity (in thousands): Book Gross Unrealized Fair September 30, 2019 Value Gains Losses Value Obligations of States and Political Subdivisions $ 60,354 $ 946 $ 7 $ 61,293 Total $ 60,354 $ 946 $ 7 $ 61,293 Book Gross Unrealized Fair December 31, 2018 Value Gains Losses Value Obligations of States and Political Subdivisions $ 53,566 $ 211 $ 39 $ 53,738 Total $ 53,566 $ 211 $ 39 $ 53,738 Book Gross Unrealized Fair September 30, 2018 Value Gains Losses Value Obligations of States and Political Subdivisions $ 51,459 $ 97 $ 174 $ 51,382 Total $ 51,459 $ 97 $ 174 $ 51,382 Fair values are based on quoted market prices or dealer quotes. If a quoted market price or dealer quote is not available, fair value is estimated using quoted market prices for similar securities. The amortized cost and estimated fair values of investment securities at September 30, 2019 by contractual maturity are shown in the following table (in thousands): Available-for-Sale Held-to-Maturity September 30, 2019 Amortized Cost Fair Value Book Value Fair Value Within one year $ 118,646 $ 118,641 $ 2,151 $ 2,152 After one year through five years 15,118 15,387 4,696 4,702 After five years through ten years 1,126 1,126 25,426 26,174 After ten years 10,318 10,219 28,081 28,265 145,208 145,373 60,354 61,293 Investment securities not due at a single maturity date: Mortgage-backed securities 343,295 347,557 - - Total $ 488,503 $ 492,930 $ 60,354 $ 61,293 Expected maturities of mortgage-backed securities can differ from contractual maturities because borrowers have the right to call or prepay obligations with or without prepayment penalties. The following tables show those investments with gross unrealized losses and their market value (in thousands) aggregated by investment category and length of time that individual securities have been in a continuous unrealized loss position at the dates indicated. (in thousands) Less Than 12 Months 12 Months or More Total September 30, 2019 Fair Value Unrealized Loss Fair Value Unrealized Loss Fair Value Unrealized Loss Securities Available-for-Sale US Treasury Notes $ 114,995 $ 5 $ - $ - $ 114,995 $ 5 US Government Agency SBA 2,046 3 5,779 112 7,825 115 Mortgage Backed Securities 107,628 146 876 17 108,504 163 Total $ 224,669 $ 154 $ 6,655 $ 129 $ 231,324 $ 283 Securities Held-to-Maturity Obligations of States and Political Subdivisions $ 212 $ 7 $ - $ - $ 212 $ 7 Total $ 212 $ 7 $ - $ - $ 212 $ 7 Less Than 12 Months 12 Months or More Total December 31, 2018 Fair Value Unrealized Loss Fair Value Unrealized Loss Fair Value Unrealized Loss Securities Available-for-Sale US Treasury Notes $ 124,985 $ 7 $ 39,529 $ 151 $ 164,514 $ 158 US Government Agency SBA 3,250 28 8,618 132 11,868 160 Mortgage Backed Securities 52,289 528 207,271 4,605 259,560 5,133 Total $ 180,524 $ 563 $ 255,418 $ 4,888 $ 435,942 $ 5,451 Securities Held-to-Maturity Obligations of States and Political Subdivisions $ 6,052 $ 23 $ 849 $ 16 $ 6,901 $ 39 Total $ 6,052 $ 23 $ 849 $ 16 $ 6,901 $ 39 Less Than 12 Months 12 Months or More Total September 30, 2018 Fair Value Unrealized Loss Fair Value Unrealized Loss Fair Value Unrealized Loss Securities Available-for-Sale US Treasury Notes $ 84,315 $ 290 $ 24,902 $ 173 $ 109,217 $ 463 US Government Agency SBA 4,965 62 8,467 115 13,432 177 Mortgage Backed Securities 182,243 5,772 78,272 3,183 260,515 8,955 Total $ 271,523 $ 6,124 $ 111,641 $ 3,471 $ 383,164 $ 9,595 Securities Held-to-Maturity Obligations of States and Political Subdivisions $ 15,309 $ 174 $ - $ - $ 15,309 $ 174 Total $ 15,309 $ 174 $ - $ - $ 15,309 $ 174 As of September 30, 2019, the Company held 595 investment securities of which 26 were in an unrealized loss position for less than twelve months. 74 securities were in a loss position for twelve months or more. Management periodically evaluates each investment security for other-than-temporary impairment relying primarily on industry analyst reports and observations of market conditions and interest rate fluctuations. Management believes it will be able to collect all amounts due according to the contractual terms of the underlying investment securities. Securities of Government Agency and Government Sponsored Entities U.S. Treasury Notes U.S. Government SBA Mortgage Backed Securities Obligations of States and Political Subdivisions The unrealized losses on the Company’s investment in obligations of states and political subdivisions were $7,000, $39,000 and $174,000 at September 30, 2019, December 31, 2018, and September 30, 2018, respectively. Management believes that any unrealized losses on the Company's investments in obligations of states and political subdivisions were primarily caused by interest rate fluctuations. The contractual terms of these investments do not permit the issuer to settle the securities at a price less than the amortized cost of the investment. Because the Company does not intend to sell the securities and it is more likely than not that the Company will not have to sell the securities before recovery of their cost basis, the Company does not consider these investments to be other-than-temporarily impaired at September 30, 2019, December 31, 2018, and September 30, 2018. Proceeds from sales and calls of securities for the periods shown were as follows: Three Months Ended September 30, Nine Months Ended September 30, (in thousands) 2019 2018 2019 2018 Proceeds $ 2,780 $ - $ 4,090 $ 31,370 Gains 1 - 1 8 Losses - - - 1,338 Pledged Securities As of September 30, 2019, securities carried at $267.2 million were pledged to secure public deposits, Federal Home Loan Bank (“FHLB”) borrowings, and other government agency deposits as required by law. This amount was $268.8 million at December 31, 2018, and $241.8 million at September 30, 2018.

Loans & Leases and Allowance fo

Loans & Leases and Allowance for Credit Losses	9 Months Ended
	Sep. 30, 2019
Loans & Leases and Allowance for Credit Losses [Abstract]
Loans & Leases and Allowance for Credit Losses	3. Loans & Leases and Allowance for Credit Losses 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) September 30, 2019 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, 2019 $ 11,609 $ 14,092 $ 1,249 $ 880 $ 2,761 $ 8,242 $ 11,656 $ 494 $ 4,022 $ 261 $ 55,266 Charge-Offs - - - - - - (592 ) (62 ) - - (654 ) Recoveries - - - 8 20 34 40 40 - - 142 Provision (847 ) 731 480 (33 ) (79 ) (431 ) 601 3 (969 ) 744 200 Ending Balance- September 30, 2019 $ 10,762 $ 14,823 $ 1,729 $ 855 $ 2,702 $ 7,845 $ 11,705 $ 475 $ 3,053 $ 1,005 $ 54,954 Third Quarter Allowance for Credit Losses: Beginning Balance- July 1, 2019 $ 10,680 $ 14,572 $ 1,697 $ 864 $ 2,743 $ 7,481 $ 12,267 $ 464 $ 3,100 $ 1,257 $ 55,125 Charge-Offs - - - - - - (213 ) (22 ) - - (235 ) Recoveries - - - 2 9 23 17 13 - - 64 Provision 82 251 32 (11 ) (50 ) 341 (366 ) 20 (47 ) (252 ) - Ending Balance- September 30, 2019 $ 10,762 $ 14,823 $ 1,729 $ 855 $ 2,702 $ 7,845 $ 11,705 $ 475 $ 3,053 $ 1,005 $ 54,954 Ending Balance Individually Evaluated for Impairment 253 - - 121 12 95 147 5 - - 633 Ending Balance Collectively Evaluated for Impairment 10,509 14,823 1,729 734 2,690 7,750 11,558 470 3,053 1,005 54,321 Loans & Leases: Ending Balance $ 816,668 $ 617,310 $ 98,662 $ 255,394 $ 39,490 $ 289,182 $ 381,774 $ 16,871 $ 101,771 $ - $ 2,617,122 Ending Balance Individually Evaluated for Impairment 4,563 5,678 - 2,422 237 192 1,538 5 - - 14,635 Ending Balance Collectively Evaluated for Impairment $ 812,105 $ 611,632 $ 98,662 $ 252,972 $ 39,253 $ 288,990 $ 380,236 $ 16,866 $ 101,771 $ - $ 2,602,487 December 31, 2018 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, 2018 $ 10,922 $ 12,085 $ 1,846 $ 815 $ 2,324 $ 8,159 $ 9,197 $ 209 $ 3,363 $ 1,422 $ 50,342 Charge-Offs - - - (31 ) (8 ) - (613 ) (115 ) - - (767 ) Recoveries 2 - - 15 6 61 20 54 - - 158 Provision 685 2,007 (597 ) 81 439 22 3,052 346 659 (1,161 ) 5,533 Ending Balance- December 31, 2018 $ 11,609 $ 14,092 $ 1,249 $ 880 $ 2,761 $ 8,242 $ 11,656 $ 494 $ 4,022 $ 261 $ 55,266 Ending Balance Individually Evaluated for Impairment 234 - - 125 15 - 185 6 - - 565 Ending Balance Collectively Evaluated for Impairment 11,375 14,092 1,249 755 2,746 8,242 11,471 488 4,022 261 54,701 Loans & Leases: Ending Balance $ 826,549 $ 584,625 $ 98,568 $ 259,736 $ 40,789 $ 290,463 $ 343,834 $ 19,412 $ 107,265 $ - $ 2,571,241 Ending Balance Individually Evaluated for Impairment 4,676 7,238 - 2,491 297 - 1,639 6 - - 16,347 Ending Balance Collectively Evaluated for Impairment 821,873 577,387 98,568 257,245 40,492 290,463 342,195 19,406 107,265 - 2,554,894 September 30, 2018 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, 2018 $ 10,922 $ 12,085 $ 1,846 $ 815 $ 2,324 $ 8,159 $ 9,197 $ 209 $ 3,363 $ 1,422 $ 50,342 Charge-Offs - - - (12 ) (14 ) - (613 ) (84 ) - - (723 ) Recoveries - - - 12 4 40 19 40 - - 115 Provision (31 ) 1,422 (372 ) 59 284 4 1,029 142 430 366 3,333 Ending Balance- September 30, 2018 $ 10,891 $ 13,507 $ 1,474 $ 874 $ 2,598 $ 8,203 $ 9,632 $ 307 $ 3,793 $ 1,788 $ 53,067 Third Quarter Allowance for Credit Losses: Beginning Balance- July 1, 2018 $ 10,783 $ 13,314 $ 1,616 $ 864 $ 2,548 $ 7,658 $ 9,436 $ 270 $ 3,400 $ 1,248 $ 51,137 Charge-Offs - - - - (10 ) - (599 ) (25 ) - - (634 ) Recoveries - - - 6 2 27 16 13 - - 64 Provision 108 193 (142 ) 4 58 518 779 49 393 540 2,500 Ending Balance- September 30, 2018 $ 10,891 $ 13,507 $ 1,474 $ 874 $ 2,598 $ 8,203 $ 9,632 $ 307 $ 3,793 $ 1,788 $ 53,067 Ending Balance Individually Evaluated for Impairment 314 - - 121 15 - 192 7 - - 649 Ending Balance Collectively Evaluated for Impairment 10,577 13,507 1,474 753 2,583 8,203 9,440 300 3,793 1,788 52,418 Loans & Leases: Ending Balance $ 767,410 $ 553,608 $ 92,521 $ 263,549 $ 38,490 $ 287,821 $ 304,333 $ 7,723 $ 101,147 $ - $ 2,416,602 Ending Balance Individually Evaluated for Impairment 4,713 7,238 - 2,426 305 - 1,670 7 - - 16,359 Ending Balance Collectively Evaluated for Impairment $ 762,697 $ 546,370 $ 92,521 $ 261,123 $ 38,185 $ 287,821 $ 302,663 $ 7,716 $ 101,147 $ - $ 2,400,243 The ending balance of loans individually evaluated for impairment includes restructured loans in the amount of $2.6 million at September 30, 2019, $2.8 million at December 31, 2018, and $2.8 million at September 30, 2018, which are no longer classified as TDRs. The following tables show the loan & lease portfolio allocated by management’s internal risk ratings at the dates indicated (in thousands) September 30, 2019 Pass Special Mention Substandard Total Loans & Leases Loans & Leases: Commercial Real Estate $ 814,560 $ 2,108 $ - $ 816,668 Agricultural Real Estate 602,781 2,491 12,038 617,310 Real Estate Construction 98,662 - - 98,662 Residential 1st Mortgages 254,594 - 800 255,394 Home Equity Lines & Loans 39,374 - 116 39,490 Agricultural 284,211 4,168 803 289,182 Commercial 377,779 2,839 1,156 381,774 Consumer & Other 16,436 - 435 16,871 Leases 101,771 - - 101,771 Total $ 2,590,168 $ 11,606 $ 15,348 $ 2,617,122 December 31, 2018 Pass Special Mention Substandard Total Loans & Leases Loans & Leases: Commercial Real Estate $ 823,983 $ 2,566 $ - $ 826,549 Agricultural Real Estate 566,612 4,703 13,310 584,625 Real Estate Construction 98,568 - - 98,568 Residential 1st Mortgages 259,208 - 528 259,736 Home Equity Lines & Loans 40,744 - 45 40,789 Agricultural 284,561 5,433 469 290,463 Commercial 343,085 163 586 343,834 Consumer & Other 19,229 - 183 19,412 Leases 107,265 - - 107,265 Total $ 2,543,255 $ 12,865 $ 15,121 $ 2,571,241 September 30, 2018 Pass Special Mention Substandard Total Loans & Leases Loans & Leases: Commercial Real Estate $ 764,839 $ 2,571 $ - $ 767,410 Agricultural Real Estate 537,027 3,271 13,310 553,608 Real Estate Construction 92,521 - - 92,521 Residential 1st Mortgages 262,946 - 603 263,549 Home Equity Lines & Loans 38,443 - 47 38,490 Agricultural 281,698 4,635 1,488 287,821 Commercial 303,507 171 655 304,333 Consumer & Other 7,552 - 171 7,723 Leases 101,147 - - 101,147 Total $ 2,389,680 $ 10,648 $ 16,274 $ 2,416,602 See “Note 1. Significant Accounting Policies - Allowance for Credit Losses” for a description of the internal risk ratings used by the Company. There were no loans or leases outstanding at September 30, 2019, December 31, 2018, and September 30, 2018, rated doubtful or loss. The following tables show an aging analysis of the loan & lease portfolio by the time past due at the dates indicated (in thousands) September 30, 2019 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 $ - $ - $ - $ - $ - $ 816,668 $ 816,668 Agricultural Real Estate - - - - - 617,310 617,310 Real Estate Construction - - - - - 98,662 98,662 Residential 1st Mortgages - - - - - 255,394 255,394 Home Equity Lines & Loans - 84 - - 84 39,406 39,490 Agricultural 250 - - - 250 288,932 289,182 Commercial 258 - - - 258 381,516 381,774 Consumer & Other 9 60 - - 69 16,802 16,871 Leases - - - - - 101,771 101,771 Total $ 517 $ 144 $ - $ - $ 661 $ 2,616,461 $ 2,617,122 December 31, 2018 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 $ - $ 731 $ - $ - $ 731 $ 825,818 $ 826,549 Agricultural Real Estate - - - - - 584,625 584,625 Real Estate Construction 327 - - - 327 98,241 98,568 Residential 1st Mortgages 367 - - - 367 259,369 259,736 Home Equity Lines & Loans - - - - - 40,789 40,789 Agricultural - - - - - 290,463 290,463 Commercial - - - - - 343,834 343,834 Consumer & Other 13 - - - 13 19,399 19,412 Leases - - - - - 107,265 107,265 Total $ 707 $ 731 $ - $ - $ 1,438 $ 2,569,803 $ 2,571,241 September 30, 2018 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 $ - $ - $ - $ - $ - $ 767,410 $ 767,410 Agricultural Real Estate - - - - - 553,608 553,608 Real Estate Construction - - - - - 92,521 92,521 Residential 1st Mortgages 167 - - - 167 263,382 263,549 Home Equity Lines & Loans - - - - - 38,490 38,490 Agricultural 150 - - - 150 287,671 287,821 Commercial 21 - - - 21 304,312 304,333 Consumer & Other 17 - - 17 7,706 7,723 Leases - - - - 101,147 101,147 Total $ 355 $ - $ - $ - $ 355 $ 2,416,247 $ 2,416,602 The following tables show information related to impaired loans & leases for the periods indicated (in thousands) Three Months Ended September 30, 2019 Nine Months Ended September 30, 2019 September 30, 2019 Recorded Investment Unpaid Principal Balance Related Allowance Average Recorded Investment Interest Income Recognized Average Recorded Investment Interest Income Recognized With no related allowance recorded: Commercial Real Estate $ 89 $ 89 $ - $ 90 $ 2 $ 92 $ 6 Agricultural Real Estate 5,678 5,678 - 5,691 89 6,467 290 Commercial - - - 16 - 11 1 $ 5,767 $ 5,767 $ - $ 5,797 $ 91 $ 6,570 $ 297 With an allowance recorded: Commercial Real Estate $ 2,840 $ 2,840 $ 253 $ 2,853 $ 24 $ 2,873 $ 71 Residential 1st Mortgages 1,601 1,810 80 1,608 18 1,620 56 Home Equity Lines & Loans 70 80 4 71 1 72 3 Agricultural 192 192 95 195 2 165 4 Commercial 1,538 1,538 147 1,545 13 1,580 40 Consumer & Other 5 6 5 6 - 6 - $ 6,246 $ 6,466 $ 584 $ 6,278 $ 58 6,316 $ 174 Total $ 12,013 $ 12,233 $ 584 $ 12,075 $ 149 $ 12,886 $ 471 December 31, 2018 Recorded Investment Unpaid Principal Balance Related Allowance Average Recorded Investment Interest Income Recognized With no related allowance recorded: Commercial Real Estate $ 95 $ 96 $ - $ 99 $ 8 Agricultural Real Estate 7,239 7,238 - 3,620 119 Residential 1st Mortgages - - - 226 8 $ 7,334 $ 7,334 $ - $ 3,945 $ 135 With an allowance recorded: Commercial Real Estate $ 2,902 $ 2,892 $ 234 $ 2,929 $ 96 Residential 1st Mortgages 1,640 1,838 82 1,371 48 Home Equity Lines & Loans 74 84 4 76 4 Commercial 1,644 1,639 185 1,834 58 Consumer & Other 6 7 6 7 - $ 6,266 $ 6,460 $ 511 $ 6,217 $ 206 Total $ 13,600 $ 13,794 $ 511 $ 10,162 $ 341 Three Months Ended September 30, 2018 Nine Months Ended September 30, 2018 September 30, 2018 Recorded Investment Unpaid Principal Balance Related Allowance Average Recorded Investment Interest Income Recognized Average Recorded Investment Interest Income Recognized With no related allowance recorded: Commercial Real Estate $ 98 $ 98 $ - $ 99 $ 2 $ 101 $ 6 Agricultural Real Estate 7,239 7,238 - 3,620 6 804 6 Residential 1st Mortgages - - - - - 553 8 $ 7,337 $ 7,336 $ - $ 3,719 $ 8 $ 1,458 $ 20 With an allowance recorded: Commercial Real Estate $ 2,920 $ 2,910 $ 314 $ 2,929 $ 24 $ 2,950 $ 72 Residential 1st Mortgages 1,562 1,739 77 1,630 12 989 32 Home Equity Lines & Loans 75 85 4 76 1 76 3 Commercial 1,675 1,670 192 1,986 14 1,879 44 Consumer & Other 7 7 7 7 - 8 - $ 6,239 $ 6,411 $ 594 $ 6,628 $ 51 5,902 $ 151 Total $ 13,576 $ 13,747 $ 594 $ 10,347 $ 59 $ 7,360 $ 171 Total recorded investment shown in the prior table will not equal the total ending balance of loans & leases individually evaluated for impairment on the allocation of allowance table. This is because this table does not include impaired loans that were previously modified in a troubled debt restructuring at a market rate, are currently performing and are no longer disclosed or classified as TDR’s. A loan or lease can be removed from TDR status if it was restructured at a market rate in a prior calendar year and is currently in compliance with its modified terms. However, these loans or leases continue to be classified as impaired and are individually evaluated for impairment. At September 30, 2019, there were no formal foreclosure proceedings in process for consumer mortgage loans secured by residential real estate properties. At September 30, 2019, the Company allocated $584,000 of specific reserves to $12.0 million of troubled debt restructured loans & leases, all of which were performing. The Company had no commitments at September 30, 2019, to lend additional amounts to customers with outstanding loans or leases that are classified as TDRs. During the nine-month period ended September 30, 2019, there was one loan modified as a troubled debt restructuring. When a loan is restructured, the modification of the terms can include one or a combination of the following: a reduction of the stated interest rate; an extension of the maturity date at a stated rate of interest lower than the current market rate for new debt with similar risk; or a permanent reduction of the recorded investment in the loan. This loan had no rate reduction but the maturity date was extended for 6 years. The following table presents loans or leases by class modified as troubled debt restructured loans or leases during the three and nine-month periods ended September 30, 2019 (in thousands) Three Months Ended September 30, 2019 Nine Months Ended September 30, 2019 Troubled Debt Restructurings Number of Loans Pre-Modification Outstanding Recorded Investment Post-Modification Outstanding Recorded Investment Number of Loans Pre-Modification Outstanding Recorded Investment Post-Modification Outstanding Recorded Investment Agricultural - $ - $ - 1 $ 201 $ 201 Total - $ - $ - 1 $ 201 $ 201 The TDRs described above had minimal impact on the allowance for credit losses for the three and nine-month periods ended September 30, 2019. During the three and nine-months ended September 30, 2019, the year ended December 31, 2018, and the three and nine-month periods ended September 30, 2018, there were no payment defaults on loans or leases modified as troubled debt restructurings within twelve months following the modification. The Company considers a loan or lease to be in payment default once it is greater than 90 days contractually past due under the modified terms. At December 31, 2018, the Company allocated $511,000 of specific reserves to $13.6 million of troubled debt restructured loans, all of which were performing. The Company had no commitments at December 31, 2018, to lend additional amounts to customers with outstanding loans that are classified as troubled debt restructurings. During the year ended December 31, 2018, the terms of certain loans were modified as troubled debt restructurings. Modifications involving a reduction of the stated interest rate of the loan were for 5 years. Modifications involving an extension of the maturity date were for 10 years. The following table presents loans by class modified as troubled debt restructured loans for the year ended December 31, 2018 (in thousands) Year ended December 31, 2018 Troubled Debt Restructurings Number of Loans Pre-Modification Outstanding Recorded Investment Post-Modification Outstanding Recorded Investment Agricultural Real Estate 1 $ 7,239 $ 7,239 Residential 1st Mortgages 2 286 255 Total 3 $ 7,525 $ 7,494 The troubled debt restructurings described above had minimal impact on the allowance for credit losses and resulted in charge-offs of $31,000 for the year ended December 31, 2018. During the year ended December 31, 2018, there were no payment defaults on loans modified as troubled debt restructurings within twelve months following the modification. The Company considers a loan to be in payment default once it is greater than 90 days contractually past due under the modified terms. At September 30, 2018, the Company allocated $594,000 of specific reserves to $13.6 million of troubled debt restructured loans & leases, all of which were performing. The Company had no commitments at September 30, 2018, to lend additional amounts to customers with outstanding loans or leases that are classified as TDRs. During the nine-month period ended September 30, 2018, there were two loans & leases modified as a troubled debt restructuring. Modifications involving a reduction of the stated interest rate were for 5 years. Modifications involving an extension of the maturity date was 10 years. The following table presents loans or leases by class modified as troubled debt restructured loans or leases during the three and nine-month periods ended September 30, 2018 (in thousands) Three Months Ended September 30, 2018 Nine Months Ended September 30, 2018 Troubled Debt Restructurings Number of Pre-Modification Post-Modification Outstanding Recorded Investment Number of Loans Pre-Modification Outstanding Recorded Investment Post-Modification Outstanding Recorded Investment Agricultural Real Estate 1 $ 7,239 $ 7,239 1 $ 7,239 $ 7,239 Residential 1st Mortgages - - - 1 175 163 Total 1 $ 7,239 $ 7,239 2 $ 7,414 $ 7,402 The TDRs described above had minimal impact on the allowance for credit losses for the three and nine-month periods ended September 30, 2018.

Fair Value Measurements

Fair Value Measurements	9 Months Ended
	Sep. 30, 2019
Fair Value Measurements [Abstract]
Fair Value Measurements	4. Fair Value Measurements The Company follows the “Fair Value Measurement and Disclosures” topic of the FASB ASC, which establishes a framework for measuring fair value in U.S. GAAP and expands disclosures about fair value measurements. This standard applies whenever other standards require, or permit, assets or liabilities to be measured at fair value but does not expand the use of fair value in any new circumstances. In this standard, the FASB clarifies the principle that fair value should be based on the assumptions market participants would use when pricing the asset or liability. In support of this principle, this standard establishes a fair value hierarchy that prioritizes the information used to develop those assumptions. The fair value hierarchy is as follows: Level 1 inputs – Unadjusted quoted prices in active markets for identical assets or liabilities that the entity has the ability to access at the measurement date. Level 2 inputs - Inputs other than quoted prices included in Level 1 that are observable for the asset or liability, either directly or indirectly. These might include quoted prices for similar assets and liabilities in active markets, and inputs other than quoted prices that are observable for the asset or liability, such as interest rates and yield curves that are observable at commonly quoted intervals. Level 3 inputs - Unobservable inputs for determining the fair values of assets or liabilities that reflect an entity’s own assumptions about the assumptions that market participants would use in pricing the assets or liabilities. Management monitors the availability of observable market data to assess the appropriate classification of financial instruments within the fair value hierarchy. Changes in economic conditions or model-based valuation techniques may require the transfer of financial instruments from one fair value level to another. In such instances, the transfer is reported at the beginning of the reporting period. Management evaluates the significance of transfers between levels based upon the nature of the financial instrument and size of the transfer relative to total assets, total liabilities or total earnings. Securities classified as available-for-sale are reported at fair value on a recurring basis utilizing Level 1, 2 and 3 inputs. For these securities, the Company obtains fair value measurements from an independent pricing service. The fair value measurements consider observable data that may include dealer quotes, market spreads, cash flows, the U.S. Treasury yield curve, live trading levels, trade execution data, market consensus prepayment speeds, credit information and the bond's terms and conditions, among other things. The Company does not record originated loans & leases at fair value on a recurring basis. However, from time to time, a loan or lease is considered impaired and an allowance for credit losses is established. Once a loan or lease is identified as individually impaired, management measures impairment in accordance with the “Receivable” topic of the FASB ASC. The fair value of impaired loans or leases is estimated using one of several methods, including collateral value when the loan is collateral dependent, market value of similar debt, enterprise value, and discounted cash flows. Impaired loans & leases not requiring an allowance represent loans & leases for which the fair value of the expected repayments or collateral exceed the recorded investments in such loans & leases. Impaired loans & leases where an allowance is established based on the fair value of collateral require classification in the fair value hierarchy. The fair value of collateral dependent impaired loans is generally based on recent real estate appraisals. These appraisals may utilize a single valuation approach or a combination of approaches including sales comparison, cost and the income approach. Adjustments are often made in the appraisal process by the appraisers to take into account differences between the comparable sales and income and other available data. Such adjustments can be significant and typically result in a Level 3 classification of the inputs for determining fair value. The valuation technique used for Level 3 nonrecurring impaired loans is primarily the sales comparison approach less selling costs of 10%. Other Real Estate (“ORE”) is reported at fair value on a non-recurring basis. Fair values are based on recent real estate appraisals. These appraisals may use a single valuation approach or a combination of approaches including sales comparison, cost and the income approach. Adjustments are often made in the appraisal process by the appraisers to take into account differences between the comparable sales and income and other available data. Such adjustments can be significant and typically result in a Level 3 classification of the inputs for determining fair value. The valuation technique used for Level 3 nonrecurring ORE is primarily the sales comparison approach less selling costs of 10%. The following tables present information about the Company’s assets measured at fair value on a recurring basis and indicate the fair value hierarchy of the valuation techniques utilized by the Company to determine such fair value for the periods indicated. Fair Value Measurements At September 30, 2019, Using Fair Value Quoted Prices in Active Markets for Identical Assets Other Observable Inputs Significant Unobservable Inputs (in thousands) Total (Level 1) (Level 2) (Level 3) Available for Sale Securities: US Treasury Notes $ 129,989 $ 129,989 $ - $ - US Government Agency SBA 11,744 - 11,744 - Mortgage Backed Securities 347,557 - 347,557 - Other 514 204 310 - SBA Loan Fund Investment measured at NAV 3,126 - - - Total Assets Measured at Fair Value On a Recurring Basis $ 492,930 $ 130,193 $ 359,611 $ - Fair Value Measurements At December 31, 2018, Using Fair Value Quoted Prices in Active Markets for Identical Assets Other Observable Inputs Significant Unobservable Inputs (in thousands) Total (Level 1) (Level 2) (Level 3) Available for Sale Securities: Government Agency & Government-Sponsored Entities $ 3,039 $ - $ 3,039 $ - US Treasury Notes 164,514 164,514 - - US Government Agency SBA 15,447 - 15,447 - Mortgage Backed Securities 307,045 - 307,045 - Other 5,351 202 310 4,839 Total Assets Measured at Fair Value On a Recurring Basis $ 495,396 $ 164,716 $ 325,841 $ 4,839 Fair Value Measurements At September 30, 2018, Using Fair Value Quoted Prices in Active Markets for Identical Assets Other Observable Inputs Significant Unobservable Inputs (in thousands) Total (Level 1) (Level 2) (Level 3) Available for Sale Securities: Government Agency & Government-Sponsored Entities $ 3,052 $ - $ 3,052 $ - US Treasury Notes 164,208 164,208 - - US Government Agency SBA 16,973 - 16,973 - Mortgage Backed Securities 271,067 - 271,067 - Other 3,011 201 310 2,500 Total Assets Measured at Fair Value On a Recurring Basis $ 458,311 $ 164,409 $ 291,402 $ 2,500 Fair values for Level 2 available-for-sale investment debt securities are based on quoted market prices for similar securities. During the three and nine-months ended September 30, 2019 and 2018, there were no transfers in or out of Level 1, 2, or 3. As of September 30, 2019, we had an SBA Loan Fund Investment measured at Net Asset Value which consisted of $3.1 million in limited liability companies (LLC) that invest in CRA qualified SBA loans. The following tables present information about the Company’s other real estate and impaired loans or leases, classes of assets or liabilities that the Company carries at fair value on a non-recurring basis, and indicates the fair value hierarchy of the valuation techniques utilized by the Company to determine such fair value for the periods indicated. Not all impaired loans or leases are carried at fair value. Impaired loans or leases are only included in the following tables when their fair value is based upon a current appraisal of the collateral, and if that appraisal results in a partial charge-off or the establishment of a specific reserve. Fair Value Measurements (in thousands) Fair Value Quoted Prices in Active Markets for Identical Assets Other Observable Inputs Significant Unobservable Inputs Impaired Loans Commercial Real Estate $ 2,587 $ - $ - $ 2,587 Residential 1st Mortgage 1,518 - - 1,518 Home Equity Lines and Loans 66 - - 66 Agricultural 97 - - 97 Commercial 1,390 - - 1,390 Total Impaired Loans 5,658 - - 5,658 Other Real Estate Real Estate Construction 873 - - 873 Total Other Real Estate 873 - - 873 Total Assets Measured at Fair Value On a Non-Recurring Basis $ 6,531 $ - $ - $ 6,531 Fair Value Measurements (in thousands) Fair Value Quoted Prices in Active Markets for Identical Assets Other Observable Inputs Significant Unobservable Inputs Impaired Loans: Commercial Real Estate $ 2,658 $ - $ - $ 2,658 Residential 1st Mortgage 1,550 - - 1,550 Home Equity Lines and Loans 70 - - 70 Commercial 1,454 - - 1,454 Total Impaired Loans 5,732 - - 5,732 Other Real Estate: Real Estate Construction 873 - - 873 Total Other Real Estate 873 - - 873 Total Assets Measured at Fair Value On a Non-Recurring Basis $ 6,605 $ - $ - $ 6,605 Fair Value Measurements (in thousands) Fair Value Quoted Prices in Active Markets for Identical Assets Other Observable Inputs Significant Unobservable Inputs Impaired Loans Commercial Real Estate $ 2,596 $ - $ - $ 2,596 Residential 1st Mortgage 1,476 - - 1,476 Home Equity Lines and Loans 71 - - 71 Commercial 1,478 - - 1,478 Total Impaired Loans 5,621 - - 5,621 Other Real Estate Real Estate Construction 873 - - 873 Total Other Real Estate 873 - - 873 Total Assets Measured at Fair Value On a Non-Recurring Basis $ 6,494 $ - $ - $ 6,494 The Company’s property appraisals are primarily based on the sales comparison approach and the income approach methodologies, which consider recent sales of comparable properties, including their income generating characteristics, and then make adjustments to reflect the general assumptions that a market participant would make when analyzing the property for purchase. These adjustments may increase or decrease an appraised value and can vary significantly depending on the location, physical characteristics and income producing potential of each property. Additionally, the quality and volume of market information available at the time of the appraisal can vary from period to period and cause significant changes to the nature and magnitude of comparable sale adjustments. Given these variations, comparable sale adjustments are generally not a reliable indicator for how fair value will increase or decrease from period to period. Under certain circumstances, management discounts are applied based on specific characteristics of an individual property. The following table presents quantitative information about level 3 fair value measurements for financial instruments measured at fair value on a nonrecurring basis at the dates indicated: September 30, 2019 (in thousands) Fair Value Valuation Technique Unobservable Inputs Range, Weighted Avg. Impaired Loans Commercial Real Estate $ 2,587 Income Approach Capitalization Rate 3.25%, 3.25 % Residential 1st Mortgage $ 1,518 Sales Comparison Approach Adjustment for Difference Between Comparable Sales 1.00% - 4.50%, 2.81 % Home Equity Lines and Loans $ 66 Sales Comparison Approach Adjustment for Difference Between Comparable Sales 1.00% - 2.00%, 1.38 % Agricultural $ 97 Income Approach Capitalization Rate 3.25%, 3.25 % Commercial $ 1,390 Income Approach Capitalization Rate 3.25%, 3.25 % Other Real Estate Real Estate Construction $ 873 Sales Comparison Approach Adjustment for Difference Between Comparable Sales 10%, 10 % December 31, 2018 (in thousands) Fair Value Valuation Technique Unobservable Inputs Range, Weighted Avg. Impaired Loans: Commercial Real Estate $ 2,658 Income Approach Capitalization Rate 3.25%, 3.25 % Residential 1st Mortgages $ 1,550 Sales Comparison Approach Adjustment for Difference Between Comparable Sales 1% - 4%, 3 % Home Equity Lines and Loans $ 70 Sales Comparison Approach Adjustment for Difference Between Comparable Sales 1% - 2%, 2 % Commercial $ 1,454 Income Approach Capitalization Rate 2.95% - 8.70%, 3.40 % Other Real Estate: Real Estate Construction $ 873 Sales Comparison Approach Adjustment for Difference Between Comparable Sales 10%, 10 % September 30, 2018 (in thousands) Fair Value Valuation Technique Unobservable Inputs Range, Weighted Avg. Impaired Loans Commercial Real Estate $ 2,596 Income Approach Capitalization Rate 3.25%, 3.25 % Residential 1st Mortgage $ 1,476 Sales Comparison Approach Adjustment for Difference Between Comparable Sales 1% -4%, 3 % Home Equity Lines and Loans $ 71 Sales Comparison Approach Adjustment for Difference Between Comparable Sales 1% - 2%, 1 % Commercial $ 1,478 Income Approach Capitalization Rate 2.95% - 8.70%, 3.40 % Other Real Estate Real Estate Construction $ 873 Sales Comparison Approach Adjustment for Difference Between Comparable Sales 10%, 10 %

Fair Value of Financial Instrum

Fair Value of Financial Instruments	9 Months Ended
	Sep. 30, 2019
Fair Value of Financial Instruments [Abstract]
Fair Value of Financial Instruments	5. Fair Value of Financial Instruments U.S. GAAP requires disclosure of fair value information about financial instruments, whether or not recognized on the balance sheet, for which it is practical to estimate. The estimated fair value amounts have been determined by the Company using available market information and appropriate valuation methodologies pursuant to ASC 820, Fair Value Measurements. The use of assumptions and various valuation techniques, as well as the absence of secondary markets for certain financial instruments, will likely reduce the comparability of fair value disclosures between financial institutions. In some cases, book value is a reasonable estimate of fair value due to the relatively short period of time between origination of the instrument and its expected realization. The following tables summarize the book value and estimated fair value of financial instruments for the periods indicated: Fair Value of Financial Instruments Using September 30, 2019 (in thousands) Carrying Amount Quoted Prices in Active Markets for Identical Assets (Level 1) Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Total Estimated Fair Value Assets: Cash and Cash Equivalents $ 224,076 $ 224,076 $ - $ - $ 224,076 Investment Securities Available-for-Sale 492,930 130,193 359,611 3,126 492,930 Investment Securities Held-to-Maturity 60,354 - 32,183 27,333 59,516 Loans & Leases, Net of Deferred Fees & Allowance 2,562,168 - - 2,537,599 2,537,599 Accrued Interest Receivable 18,229 - 18,229 - 18,229 Liabilities: Deposits 3,139,413 2,613,146 525,106 - 3,138,252 Subordinated Debentures 10,310 - 7,475 - 7,475 Accrued Interest Payable 2,521 - 2,521 - 2,521 Fair Value of Financial Instruments Using December 31, 2018 (in thousands) Carrying Amount Quoted Prices in Active Markets for Identical Assets (Level 1) Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Total Estimated Fair Value Assets: Cash and Cash Equivalents $ 145,564 $ 145,564 $ - $ - $ 145,564 Investment Securities Available-for-Sale 495,396 164,716 325,841 4,839 495,396 Investment Securities Held-to-Maturity 53,566 - 35,083 18,655 53,738 Loans & Leases, Net of Deferred Fees & Allowance 2,515,975 - - 2,485,182 2,485,182 Accrued Interest Receivable 14,098 - 14,098 - 14,098 Liabilities: Deposits 3,062,832 2,572,805 485,766 - 3,058,571 Subordinated Debentures 10,310 - 7,745 - 7,745 Accrued Interest Payable 1,365 - 1,365 - 1,365 Fair Value of Financial Instruments Using September 30, 2018 (in thousands) Carrying Amount Quoted Prices in Active Markets for Identical Assets (Level 1) Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Total Estimated Fair Value Assets: Cash and Cash Equivalents $ 110,781 $ 110,781 $ - $ - $ 110,781 Investment Securities Available-for-Sale 458,311 164,409 291,402 2,500 458,311 Investment Securities Held-to-Maturity 51,459 - 35,716 15,663 51,379 Loans & Leases, Net of Deferred Fees & Allowance 2,363,535 - - 2,317,185 2,317,185 Accrued Interest Receivable 14,612 - 14,612 - 14,612 Liabilities: Deposits 2,776,923 2,314,600 457,526 - 2,772,126 Subordinated Debentures 10,310 - 7,579 - 7,579 Accrued Interest Payable 1,227 - 1,227 - 1,227

Dividends and Basic Earnings Pe

Dividends and Basic Earnings Per Common Share	9 Months Ended
	Sep. 30, 2019
Dividends and Basic Earnings Per Common Share [Abstract]
Dividends and Basic Earnings Per Common Share	6. Dividends and Basic Earnings Per Common Share Farmers & Merchants Bancorp common stock is not traded on any exchange. The shares are primarily held by local residents and are not actively traded. However, trades are reported on the OTCQX under the symbol “FMCB.” On May 14, 2019, the Board of Directors declared a mid-year cash dividend of $7.05 per share, a 2.2% increase over the $6.90 per share paid on July 2, 2018. The cash dividend was paid on July 1, 2019, to shareholders of record on June 14, 2019. Basic earnings per common share amounts are computed by dividing net income by the weighted average number of common shares outstanding for the period. The Company has no securities or other contracts, such as stock options, that could require the issuance of common stock. Accordingly, diluted earnings per share is the same amount as basic earnings per share. The following table calculates the basic earnings per common share for the three and nine months ended September 30, 2019 and 2018. Three Months Ended September 30, Nine Months Ended September 30, (net income in thousands) 2019 2018 2019 2018 Net Income $ 13,738 $ 12,000 $ 41,392 $ 32,491 Weighted Average Number of Common Shares Outstanding 787,307 793,418 786,361 807,129 Basic Earnings Per Common Share Amount $ 17.45 $ 15.12 $ 52.64 $ 40.26

Leases

Leases	9 Months Ended
	Sep. 30, 2019
Leases [Abstract]
Leases	7. Leases Lessee – Operating Leases Effective January 1, 2019, the Company adopted the provisions of Accounting Standards Update (ASU) No. 2016-02, “Leases (Topic 842),” (ASU 2016-02), for all open leases with a term greater than one year as of the adoption date, using the modified retrospective approach. Prior comparable periods are presented in accordance with previous guidance under Accounting Standards Codification (ASC) 840, “Leases.” Operating leases in which we are the lessee are recorded as operating lease ROU assets and operating lease liabilities, included in other assets and other liabilities, respectively, on our consolidated balance sheets. We do not currently have any significant finance leases in which we are the lessee. Operating lease ROU assets represent our right to use an underlying asset during the lease term and operating lease liabilities represent our obligation to make lease payments arising from the lease. ROU assets and operating lease liabilities are recognized at lease commencement based on the present value of the remaining lease payments using a discount rate that represents our incremental borrowing rate at the lease commencement date. ROU assets are further adjusted for lease incentives. Operating lease expense, which is comprised of amortization of the ROU asset and the implicit interest accreted on the operating lease liability, is recognized on a straight-line basis over the lease term, and is recorded net in occupancy expense in the consolidated statements of income. Our leases relate primarily to office space and bank branches with remaining lease terms of generally 1 to 10 years. Certain lease arrangements contain extension options which typically range from 5 to 10 years at the then fair market rental rates. ASC 842 requires lessees to evaluate whether option periods, if available, will be exercised in order to determine the full life of the lease. The Company used the first option period, unless it is a relatively new lease that has a long initial lease term or other extenuating circumstances. As of September 30, 2019, operating lease ROU assets and liabilities were $5.14 million and $5.19 million, respectively. Operating lease expenses that were in scope of ASU 2016-02 totaled $207,000 and $629,000 for the three and nine-month period ended September 30, 2019. The table below summarizes the information related to our operating leases: (in thousands except for percent and period data) Three Months Ended September 30, 2019 Nine Months Ended September 30, 2019 Cash Paid for Amounts Included in the Measurement of Lease Liabilities Operating Cash Flow from Operating Leases $ 195 $ 588 Right-of-Use Assets Obtained in Exchange for New Operating Lease Liabilities $ - $ 5,645 Weighted-Average Remaining Lease Term - Operating Leases, in Years 8.09 8.09 Weighted-Average Discount Rate - Operating Leases 3.2 % 3.2 % The table below summarizes the maturity of remaining lease liability: (in thousands) September 30, 2019 2019 $ 196 2020 795 2021 719 2022 686 2023 697 2024 and thereafter 2,811 Total Lease Payments 5,904 Less: Interest (719 ) Present Value of Lease Liabilities $ 5,185 As of September 30, 2019, we have no additional operating leases for office space that have not yet commenced or that are anticipated to commence during the fourth quarter of 2019. Lessor - Direct Financing Leases The Company is the lessor in direct finance lease arrangements. Leases are recorded at the principal balance outstanding, net of unearned income and charge-offs. Interest income is recognized using the interest method. Leases typically have a maturity of three to ten years, and fixed rates that are most often tied to treasury indices with an appropriate spread based on the amount of perceived risk. Credit risks are underwritten using the same credit criteria the Company would use when making an equipment term loan. Residual value risk is managed through the use of qualified, independent appraisers that establish the residual values the Company uses in structuring a lease. The impact of adopting Topic 842 for lessor accounting was not significant. Lease payments due to the Company are typically fixed and paid in equal installments over the lease term. Variable lease payments that do not depend on an index or a rate (e.g., property taxes) that are paid directly by the Company are minimal. The majority of property taxes are paid directly by the client to a third party and are not considered part of variable payments and therefore are not recorded by the Company. As a lessor, the Company leases certain types of agriculture equipment, solar equipment, construction equipment and other equipment to its customers. At September 30, 2019, the Company's net investment in direct financing leases was $101.8 million.

Shareholders' Equity

Shareholders' Equity	9 Months Ended
	Sep. 30, 2019
Shareholders' Equity [Abstract]
Shareholders' Equity	8. Shareholders’ Equity During the first nine months of 2019, the Company issued 3,586 shares of common stock to the Bank’s non-qualified defined contribution retirement plans. These shares were issued at a price of $715.00 per share based upon a valuation completed by a nationally recognized bank consulting and advisory firm and in reliance upon the exemption in Section 4(a)(2) of the Securities Act of 1933, as amended, and the regulations promulgated thereunder. The proceeds were contributed to the Bank as equity capital. During the nine months ended September 30, 2018, the Company issued a combined total 13,520 shares of common stock to the Bank’s non-qualified defined contribution retirement plans. There were also 2,400 shares issued to individuals during the third quarter of 2018. All of the shares were issued at prices ranging from $635.00 to $690.00 per share based upon valuations completed during the quarter of issuance by a nationally recognized bank consulting and advisory firm and in reliance upon the exemption in Section 4(a)(2) of the Securities Act of 1933, as amended, and the regulations promulgated thereunder. The proceeds were contributed to the Bank as equity capital. On July 31, 2018, Farmers & Merchants Bancorp purchased 44,503 shares of the Company’s Common Stock from the estate of a former Director. The purchase price was $700.00 per share for a total consideration of $31,152,100. After the transaction, the Company remained “well capitalized” under the regulatory framework for prompt corrective action.

Recent Accounting Pronouncement

Recent Accounting Pronouncements	9 Months Ended
	Sep. 30, 2019
Recent Accounting Pronouncements [Abstract]
Recent Accounting Pronouncements	9. Recent Accounting Pronouncements Recently Adopted Accounting Guidance The following paragraphs provide descriptions of recently adopted accounting standards that may have had a material effect on the Company’s financial position or results of operations. In February 2018, the FASB issued ASU 2018-02, Income Statement – Reporting Comprehensive Income (Topic 220): Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income. Accounting Guidance Pending Adoption at September 30, 2019 The following paragraphs provide descriptions of newly issued but not yet effective accounting standards that could have a material effect on the Company’s financial position or results of operations. In June 2016, the FASB issued ASU 2016-13, Financial Instruments – Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments. The ASU will require the earlier recognition of credit losses on loans and other financial instruments based on an expected loss model, replacing the incurred loss model that is currently in use. Under the new guidance, an entity will measure all expected credit losses for financial instruments held at the reporting date based on historical experience, current conditions and reasonable and supportable forecasts. The expected loss model will apply to loans and leases, unfunded lending commitments, held-to-maturity debt securities and other debt instruments measured at amortized cost. The impairment model for available-for-sale debt securities will require the recognition of credit losses through a valuation allowance when fair value is less than amortized cost, regardless of whether the impairment is considered to be other-than-temporary. The new guidance is effective on January 1, 2020, with early adoption permitted on January 1, 2019. Model validation began in the third quarter, enabling us to complete a parallel run using second quarter 2019 data. Another parallel run, using third quarter 2019 data, will be completed early in the fourth quarter. During the fourth quarter, we will complete validation of our forecast model, as well as documentation of our processes and controls.

Significant Accounting Polici_2

Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2019
Significant Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The accompanying consolidated financial statements and notes thereto have been prepared in accordance with accounting principles generally accepted in the United States of America for financial information. The accompanying consolidated financial statements include the accounts of the Company and the Company’s wholly owned subsidiaries, F & M Bancorp, Inc. and the Bank, along with the Bank’s wholly owned subsidiaries, Farmers & Merchants Investment Corporation and Farmers/Merchants Corp. Significant inter-company transactions have been eliminated in consolidation. The preparation of consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions. These estimates and assumptions affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. The accompanying unaudited consolidated financial statements have been prepared in accordance with U.S. GAAP for interim financial information and with the instructions to Form 10-Q and Rule 10-01 of Regulation S-X. Accordingly, they do not include all of the information and accompanying notes required by U.S. GAAP for complete financial statements and should be read in conjunction with the audited consolidated financial statements and related notes included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2018. In the opinion of Management, the unaudited consolidated financial statements reflect all adjustments, which are necessary for a fair presentation of the consolidated financial position, the results of operations, changes in comprehensive income, changes in stockholders’ equity, and cash flows for the periods presented. All material intercompany transactions have been eliminated. The results of these interim periods may not be indicative of the results for the full year or for any other period. Certain amounts in the prior years' financial statements and related footnote disclosures have been reclassified to conform to the current-year presentation. These reclassifications had no effect on previously reported net income or total shareholders’ equity.
New Accounting Changes	New Accounting Changes The FASB issued guidance in February 2016, with amendments in 2018 and 2019, which changed the accounting for leases. The guidance requires lessees to recognize right-of-use (ROU) assets and lease liabilities for most leases where we are the lessee in the Consolidated Statement of Financial Position. The guidance also made some changes to lessor accounting, including the elimination of the use of third-party residual value guarantee insurance in the lease classification test, and overall aligns with the new revenue recognition guidance. The guidance also requires qualitative and quantitative disclosures to assess the amount, timing and uncertainty of cash flows arising from leases. Leases (Topic 842) The Company elected the option not to separate lease and non-lease components and instead to account for them as a single lease component and the hindsight practical expedient, which allows entities to use hindsight when determining lease term and impairment of right-of-use assets. The Company has several lease agreements, such as branch locations, which are considered operating leases, and therefore, were not previously recognized on the Company’s consolidated statements of condition. The new guidance requires these lease agreements to be recognized as a right-of-use asset and corresponding lease liability. Our operating leases relate primarily to office space and bank branches. As a result of implementing ASU 2016-02, we recognized an operating lease right-of-use ("ROU") asset of $4.73 million and an operating lease liability of $4.73 million on January 1, 2019, with no impact on our consolidated statement of income or consolidated statement of cash flows compared to the prior lease accounting model. The ROU asset and operating lease liability are recorded in other assets and other liabilities, respectively, in the consolidated balance sheets. See Note 7 – “Leases” for additional information.
Cash and Cash Equivalents	Cash and Cash Equivalents For purposes of the Consolidated Statements of Cash Flows, the Company has defined cash and cash equivalents as those amounts included in the balance sheet captions Cash and Due from Banks, Interest Bearing Deposits with Banks, Federal Funds Sold which have maturity dates of 3 months or less. For these instruments, the carrying amount is a reasonable estimate of fair value.
Investment Securities	Investment Securities Investment securities are debt securities classified at the time of purchase as held-to-maturity (“HTM”) if it is management’s intent and the Company has the ability to hold the securities until maturity. These securities are carried at cost, adjusted for amortization of premium and accretion of discount using a level yield of interest over the estimated remaining period until maturity. Losses, reflecting a decline in value judged by the Company to be other than temporary, are recognized in the period in which they occur. Debt securities are classified as available-for-sale (“AFS”) if it is management’s intent, at the time of purchase, to hold the securities for an indefinite period of time and/or to use the securities as part of the Company’s asset/liability management strategy. These securities are reported at fair value with aggregate unrealized gains or losses excluded from income and included as a separate component of shareholders’ equity, net of related income taxes. Fair values are based on quoted market prices or broker/dealer price quotations on a specific identification basis. Gains or losses on the sale of these securities are computed using the specific identification method. Trading debt securities, if any, are acquired for short-term appreciation and are recorded in a trading portfolio and are carried at fair value, with unrealized gains and losses recorded in non-interest income. Management evaluates debt securities for other-than-temporary impairment (“OTTI”) on at least a quarterly basis, and more frequently when economic or market conditions warrant such an evaluation. For debt securities in an unrealized loss position, management considers the extent and duration of the unrealized loss, and the financial condition and near-term prospects of the issuer. Management also assesses whether it intends to sell, or it is more likely than not that it will be required to sell, a security in an unrealized loss position before recovery of its amortized cost basis. If either of the criteria regarding intent or requirement to sell is met, the entire difference between amortized cost and fair value is recognized as impairment through earnings. For debt securities that do not meet the aforementioned criteria, the amount of impairment is split into two components as follows: (1) OTTI related to credit loss, which must be recognized in the income statement; and (2) OTTI related to other factors, which is recognized in other comprehensive income. The credit loss is defined as the difference between the present value of the cash flows expected to be collected and the amortized cost basis. Equity securities are carried at fair value with the entire amount of a market adjustment recognized through earnings.
Securities Sold Under Agreement to Repurchase	Securities Sold Under Agreement to Repurchase Securities Sold Under Agreement to Repurchase are used as secured borrowing alternatives to FHLB Advances or FRB Borrowings.
Loans & Leases	Loans & Leases Loans & leases are reported at the principal amount outstanding net of unearned discounts and deferred loan & lease fees and costs. Interest income on loans & leases is accrued daily on the outstanding balances using the simple interest method. Loan & lease origination fees are deferred and recognized over the contractual life of the loan or lease as an adjustment to the yield. Loans & leases are placed on non-accrual status when the collection of principal or interest is in doubt or when they become past due for 90 days or more unless they are both well-secured and in the process of collection. For this purpose, a loan or lease is considered well-secured if it is collateralized by property having a net realizable value in excess of the amount of the loan or lease or is guaranteed by a financially capable party. When a loan or lease is placed on non-accrual status, the accrued and unpaid interest receivable is reversed and charged against current income; thereafter, interest income is recognized only as it is collected in cash. Additionally, cash would be applied to principal if all principal was not expected to be collected. Loans & leases placed on non-accrual status are returned to accrual status when the loans or leases are paid current as to principal and interest and future payments are expected to be made in accordance with the contractual terms of the loan or lease. A loan or lease is considered impaired when, based on current information and events, it is probable that the Company will be unable to collect all amounts due, including principal and interest, according to the contractual terms of the original agreement. Impaired loans & leases are either: (1) non-accrual loans & leases; or (2) restructured loans & leases that are still accruing interest. Loans or leases determined to be impaired are individually evaluated for impairment. When a loan or lease is impaired, the Company measures impairment based on the present value of expected future cash flows discounted at the loan or lease's effective interest rate, except that as a practical expedient, it may measure impairment based on a loan or lease's observable market price, or the fair value of the collateral if the loan or lease is collateral dependent. A loan or lease is collateral dependent if the repayment of the loan or lease is expected to be provided solely by the underlying collateral. A restructuring of a loan or lease constitutes a troubled debt restructuring (TDR) if the Company for economic or legal reasons related to the borrower’s (the term “borrower” is used herein to describe a customer who has entered into either a loan or lease transaction) financial difficulties grants a concession to the borrower that it would not otherwise consider. Restructured loans & leases typically present an elevated level of credit risk as the borrowers are not able to perform according to the original contractual terms. If the restructured loan or lease was current on all payments at the time of restructure and management reasonably expects the borrower will continue to perform after the restructure, management may keep the loan or lease on accrual. Loans & leases that are on nonaccrual status at the time they become TDR, remain on nonaccrual status until the borrower demonstrates a sustained period of performance, which the Company generally believes to be six consecutive months of payments, or equivalent. A loan or lease can be removed from TDR status if it was restructured at a market rate in a prior calendar year and is currently in compliance with its modified terms. However, these loans or leases continue to be classified as impaired and are individually evaluated for impairment as described above. Generally, the Company will not restructure loans or leases for borrowers unless: (1) the existing loan or lease is brought current as to principal and interest payments; and (2) the restructured loan or lease can be underwritten to reasonable underwriting standards. If these standards are not met other actions will be pursued (e.g., foreclosure) to collect outstanding loan or lease amounts. After restructure, a determination is made whether the loan or lease will be kept on accrual status based upon the underwriting and historical performance of the restructured credit.
Allowance for Credit Losses	Allowance for Credit Losses The allowance for credit losses is an estimate of probable incurred credit losses inherent in the Company's loan & lease portfolio as of the balance sheet date. The allowance is established through a provision for credit losses, which is charged to expense. Additions to the allowance are expected to maintain the adequacy of the total allowance after credit losses and loan & lease growth. Credit exposures determined to be uncollectible are charged against the allowance. Cash received on previously charged off amounts is recorded as a recovery to the allowance. The overall allowance consists of three primary components: specific reserves related to impaired loans & leases; general reserves for inherent losses related to loans & leases that are not impaired; and an unallocated component that takes into account the imprecision in estimating and allocating allowance balances associated with macro factors. The determination of the general reserve for loans & leases that are collectively evaluated for impairment is based on estimates made by management, to include, but not limited to, consideration of historical losses by portfolio segment, internal asset classifications, qualitative factors that include economic trends in the Company's service areas, industry experience and trends, geographic concentrations, estimated collateral values, the Company's underwriting policies, the character of the loan & lease portfolio, and probable losses inherent in the portfolio taken as a whole. The Company maintains a separate allowance for each portfolio segment (loan & lease type). These portfolio segments include: (1) commercial real estate; (2) agricultural real estate; (3) real estate construction (including land and development loans); (4) residential 1 st The Company assigns a risk rating to all loans & leases and periodically performs detailed reviews of all such loans & leases over a certain threshold to identify credit risks and assess overall collectability. For smaller balance loans & leases, such as consumer and residential real estate, a credit grade is established at inception, and then updated only when the loan or lease becomes contractually delinquent or when the borrower requests a modification. For larger balance loans, management monitors and analyzes the financial condition of borrowers and guarantors, trends in the industries in which borrowers operate and the fair values of collateral securing these loans & leases. These credit quality indicators are used to assign a risk rating to each individual loan or lease. These risk ratings are also subject to examination by independent specialists engaged by the Company. The risk ratings can be grouped into five major categories, defined as follows: Pass – A pass loan or lease is a strong credit with no existing or known potential weaknesses deserving of management's close attention. Special Mention – A special mention loan or lease has potential weaknesses that deserve management's close attention. If left uncorrected, these potential weaknesses may result in deterioration of the repayment prospects for the loan or lease or in the Company's credit position at some future date. Special mention loans & leases are not adversely classified and do not expose the Company to sufficient risk to warrant adverse classification. Substandard – A substandard loan or lease is not adequately protected by the current financial condition and paying capacity of the borrower or the value of the collateral pledged, if any. Loans or leases classified as substandard have a well-defined weakness or weaknesses that jeopardize the liquidation of the debt. Well-defined weaknesses include a project's lack of marketability, inadequate cash flow or collateral support, failure to complete construction on time or the project's failure to fulfill economic expectations. Doubtful – Loss – Loans or leases classified as loss are considered uncollectible. Once a loan or lease becomes delinquent and repayment becomes questionable, the Company will address collateral shortfalls with the borrower and attempt to obtain additional collateral. If this is not forthcoming and payment in full is unlikely, the Company will estimate its probable loss and immediately charge-off some or all of the balance. The general reserve component of the allowance for credit losses also consists of reserve factors that are based on management's assessment of the following for each portfolio segment: (1) inherent credit risk; (2) historical losses; and (3) other qualitative factors. These reserve factors are inherently subjective and are driven by the repayment risk associated with each portfolio segment described below: Commercial Real Estate – Commercial real estate mortgage loans are generally considered to possess a higher inherent risk of loss than the Company’s commercial, agricultural and consumer loan types. Adverse economic developments or an overbuilt market impact commercial real estate projects and may result in troubled loans. Trends in vacancy rates of commercial properties impact the credit quality of these loans. High vacancy rates reduce operating revenues and the ability for properties to produce sufficient cash flow to service debt obligations. Real Estate Construction – Real estate construction loans, including land loans, are generally considered to possess a higher inherent risk of loss than the Company’s commercial, agricultural and consumer loan types. A major risk arises from the necessity to complete projects within specified cost and time lines. Trends in the construction industry significantly impact the credit quality of these loans, as demand drives construction activity. In addition, trends in real estate values significantly impact the credit quality of these loans, as property values determine the economic viability of construction projects. Commercial – These loans are generally considered to possess a moderate inherent risk of loss because they are shorter-term; typically made to relationship customers; generally underwritten to existing cash flows of operating businesses; and may be collateralized by fixed assets, inventory and/or accounts receivable. Debt coverage is provided by business cash flows and economic trends influenced by unemployment rates and other key economic indicators are closely correlated to the credit quality of these loans. Agricultural Real Estate and Agricultural – These loans are generally considered to possess a moderate inherent risk of loss since they are typically made to relationship customers and are secured by crop production, livestock and related real estate. These loans are vulnerable to two risk factors that are largely outside the control of Company and borrowers: commodity prices and weather conditions. Leases – Equipment leases are generally considered to possess a moderate inherent risk of loss. As lessor, the Company is subject to both the credit risk of the borrower and the residual value risk of the equipment. Credit risks are underwritten using the same credit criteria the Company would use when making an equipment term loan. Residual value risk is managed through the use of qualified, independent appraisers that establish the residual values the Company uses in structuring a lease. Residential 1st Mortgages and Home Equity Lines and Loans – These loans are generally considered to possess a low inherent risk of loss, although this is not always true as evidenced by the correction in residential real estate values that occurred between 2007 and 2012. The degree of risk in residential real estate lending depends primarily on the loan amount in relation to collateral value, the interest rate and the borrower's ability to repay in an orderly fashion. Economic trends determined by unemployment rates and other key economic indicators are closely correlated to the credit quality of these loans. Weak economic trends indicate that the borrowers' capacity to repay their obligations may be deteriorating. Consumer & Other – A consumer installment loan portfolio is usually comprised of a large number of small loans scheduled to be amortized over a specific period. Most installment loans are made for consumer purchases. Economic trends determined by unemployment rates and other key economic indicators are closely correlated to the credit quality of these loans. Weak economic trends indicate that the borrowers' capacity to repay their obligations may be deteriorating. At least quarterly, the Board of Directors reviews the adequacy of the allowance, including consideration of the relative risks in the portfolio, current economic conditions and other factors. If the Board of Directors and management determine that changes are warranted based on those reviews, the allowance is adjusted. In addition, the Company's and Bank's regulators, including the Federal Reserve Board (“FRB”), the California Department of Business Oversight (“DBO”) and the Federal Deposit Insurance Corporation (“FDIC”), as an integral part of their examination process, review the adequacy of the allowance. These regulatory agencies may require additions to the allowance based on their judgment about information available at the time of their examinations. See Note 9 “Recent Accounting Pronouncements” for a discussion of ASU 2016-13 and the accounting changes which will impact our allowance for credit losses in 2020.
Acquired Loans	Acquired Loans Loans acquired through purchase or through a business combination are recorded at their fair value at the acquisition date. Credit discounts, which reflect estimates of credit losses, expected to be incurred over the life of the loan, are included in the determination of fair value; therefore, an allowance for loan losses is not recorded for loans acquired at the acquisition date.
Allowance for Credit Losses on Off-Balance-Sheet Credit Exposures	Allowance for Credit Losses on Off-Balance-Sheet Credit Exposures The Company also maintains a separate allowance for off-balance-sheet commitments. Management estimates anticipated losses using historical data and utilization assumptions. The allowance for off-balance-sheet commitments is included in Interest Payable and Other Liabilities on the Company’s Consolidated Balance Sheet.
Premises and Equipment	Premises and Equipment Premises, equipment, and leasehold improvements are stated at cost, less accumulated depreciation and amortization. Depreciation is computed principally by the straight-line method over the estimated useful lives of the assets. Estimated useful lives of buildings range from 30 to 40 years, and for furniture and equipment from 3 to 7 years. Leasehold improvements are amortized over the lesser of the terms of the respective leases, or their useful lives, which are generally 5 to 10 years. Remodeling and capital improvements are capitalized while maintenance and repairs are charged directly to occupancy expense.
Other Real Estate	Other Real Estate Other real estate, which is included in other assets, is expected to be sold and is comprised of properties no longer utilized for business operations and property acquired through foreclosure in satisfaction of indebtedness. These properties are recorded at fair value less estimated selling costs upon acquisition. Revised estimates to the fair value less cost to sell are reported as adjustments to the carrying amount of the asset, provided that such adjusted value is not in excess of the carrying amount at acquisition. Initial losses on properties acquired through full or partial satisfaction of debt are treated as credit losses and charged to the allowance for credit losses at the time of acquisition. Subsequent declines in value from the recorded amounts, routine holding costs, and gains or losses upon disposition, if any, are included in non-interest expense as incurred.
Income Taxes	Income Taxes The Company uses the liability method of accounting for income taxes. This method results in the recognition of deferred tax assets and liabilities that are reflected at currently enacted income tax rates applicable to the period in which the deferred tax assets or liabilities are expected to be realized or settled. As changes in tax laws or rates are enacted, deferred tax assets and liabilities are adjusted through the provision for income taxes. The deferred provision for income taxes is the result of the net change in the deferred tax asset and deferred tax liability balances during the year. This amount combined with the current taxes payable or refundable results in the income tax expense for the current year. The Company follows the standards set forth in the “Income Taxes” topic of the Financial Accounting Standards Board (“FASB”) Accounting Standard Codification (“ASC”), which clarifies the accounting for uncertainty in income taxes recognized in an enterprise’s financial statements. This standard prescribes a recognition threshold and measurement standard for the financial statement recognition and measurement of an income tax position taken or expected to be taken in a tax return. It also provides guidance on derecognition, classification, interest and penalties, accounting in interim periods, disclosure, and transition. The Company accounts for leases with Investment Tax Credits (ITC) under the deferred method as established in ASC 740-10. ITC are viewed and accounted for as a reduction of the cost of the related assets and presented as deferred income tax on the Company’s financial statement. The Company accounts for its interest in LIHTC using the cost method as established in ASC 323-740. As an investor, the Company obtains income tax credits and deductions from the operating losses of these tax credit entities. The income tax credits and deductions are allocated to the investors based on their ownership percentages and are recorded as a reduction of income tax expense (or an increase to income tax benefit) and a reduction of federal income taxes payable. When tax returns are filed, it is highly certain that some positions taken would be sustained upon examination by the taxing authorities, while others are subject to uncertainty about the merits of the position taken or the amount of the position that would be ultimately sustained. The benefit of a tax position is recognized in the consolidated financial statements in the period during which, based on all available evidence, management believes it is more likely than not that the position will be sustained upon examination, including the resolution of appeals or litigation processes, if any. Tax positions taken are not offset or aggregated with other positions. Tax positions that meet the more-likely-than-not recognition threshold are measured as the largest amount of tax benefit that is more than 50 percent likely of being realized upon settlement with the applicable taxing authority. The portion of the benefits associated with tax positions taken that exceeds the amount measured as described above is reflected as a liability for unrecognized tax benefits in the accompanying consolidated balance sheet along with any associated interest and penalties that would be payable to the taxing authorities upon examination. At September 30, 2019 and 2018, the Company has no material uncertain tax positions and recognized no interest or penalties. The Company's policy is to recognize interest and penalties related to income taxes in the provision for income taxes in the Consolidated Statement of Income.
Basic and Diluted Earnings Per Common Share	Basic and Diluted Earnings Per Common Share The Company’s common stock is not traded on any exchange. The shares are primarily held by local residents and are not actively traded. Basic earnings per common share amounts are computed by dividing net income by the weighted average number of common shares outstanding for the period. There are no common stock equivalent shares. Therefore, basic and diluted earnings per common share are reflected as the same amounts. See Note 6 for additional information.
Segment Reporting	Segment Reporting The “Segment Reporting” topic of the FASB ASC requires that public companies report certain information about operating segments. It also requires that public companies report certain information about their products and services, the geographic areas in which they operate, and their major customers. The Company is a holding company for a community bank, which offers a wide array of products and services to its customers. Pursuant to its banking strategy, emphasis is placed on building relationships with its customers, as opposed to building specific lines of business. As a result, the Company is not organized around discernible lines of business and prefers to work as an integrated unit to customize solutions for its customers, with business line emphasis and product offerings changing over time as needs and demands change.
Comprehensive Income	Comprehensive Income The “Comprehensive Income” topic of the FASB ASC establishes standards for the reporting and display of comprehensive income and its components in the consolidated financial statements. Other comprehensive income refers to revenues, expenses, gains, and losses that U.S. GAAP recognize as changes in value to an enterprise but are excluded from net income. For the Company, comprehensive income includes net income and changes in fair value of its available-for-sale investment securities.
Loss Contingencies	Loss Contingencies Loss contingencies, including claims and legal actions arising in the ordinary course of business, are recorded as liabilities when the likelihood of loss is probable and an amount or range of loss can be reasonably estimated. Management does not believe there now are such matters that will have a material effect on the consolidated financial statements.
Business Combinations and Related Matters	Business Combinations and Related Matters Business combinations are accounted for under the acquisition method of accounting in accordance with ASC 805, Business Combinations. Under the acquisition method, the acquiring entity in a business combination recognizes 100 percent of the acquired assets and assumed liabilities, regardless of the percentage owned, at their estimated fair values as of the date of acquisition. Any excess of the fair value over the purchase price of net assets and other identifiable intangible assets acquired is recorded as bargain purchase gain. Assets acquired and liabilities assumed from contingencies must also be recognized at fair value, if the fair value can be determined during the measurement period. Results of operations of an acquired business are included in the consolidated statement of operations from the date of acquisition. Acquisition-related costs, including conversion charges, are expensed as incurred. The Company applied this guidance to the acquisition of Bank of Rio Vista (BRV) which was consummated on October 10, 2018. The Company's consolidated financial statements reflect the operations of Bank of Rio Vista beginning October 11, 2018.
Goodwill and Other Intangible Assets	Goodwill and Other Intangible Assets (in thousands) 2019 2020 2021 2022 2023 Thereafter Total Core Deposit Intangible Amortization $ 160 $ 626 $ 611 $ 593 $ 573 $ 2,236 $ 4,799 We make a qualitative assessment of whether it is more likely than not that the fair value of a reporting unit where goodwill is assigned is less than its carrying amount. If we conclude that it is more likely than not that the fair value is more than its carrying amount, no impairment is recorded. Goodwill is tested for impairment on an interim basis if circumstances change or an event occurs between annual tests that would more likely than not reduce the fair value of the reporting unit below its carrying amount. The qualitative assessment includes adverse events or circumstances identified that could negatively affect the reporting units’ fair value as well as positive and mitigating events. Such indicators may include, among others, a significant change in legal factors or in the general business climate, significant change in our stock price and market capitalization, unanticipated competition, and an action or assessment by a regulator. If the fair value of a reporting unit is less than its carrying amount, an impairment charge for the amount by which the carrying amount exceeds the reporting unit's fair value is recognized. The loss recognized should not exceed the total amount of goodwill allocated to that reporting unit.

Recent Accounting Pronounceme_2

Recent Accounting Pronouncements (Policies)	9 Months Ended
	Sep. 30, 2019
Recent Accounting Pronouncements [Abstract]
Recent Accounting Pronouncements	Recently Adopted Accounting Guidance The following paragraphs provide descriptions of recently adopted accounting standards that may have had a material effect on the Company’s financial position or results of operations. In February 2018, the FASB issued ASU 2018-02, Income Statement – Reporting Comprehensive Income (Topic 220): Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income. Accounting Guidance Pending Adoption at September 30, 2019 The following paragraphs provide descriptions of newly issued but not yet effective accounting standards that could have a material effect on the Company’s financial position or results of operations. In June 2016, the FASB issued ASU 2016-13, Financial Instruments – Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments. The ASU will require the earlier recognition of credit losses on loans and other financial instruments based on an expected loss model, replacing the incurred loss model that is currently in use. Under the new guidance, an entity will measure all expected credit losses for financial instruments held at the reporting date based on historical experience, current conditions and reasonable and supportable forecasts. The expected loss model will apply to loans and leases, unfunded lending commitments, held-to-maturity debt securities and other debt instruments measured at amortized cost. The impairment model for available-for-sale debt securities will require the recognition of credit losses through a valuation allowance when fair value is less than amortized cost, regardless of whether the impairment is considered to be other-than-temporary. The new guidance is effective on January 1, 2020, with early adoption permitted on January 1, 2019. Model validation began in the third quarter, enabling us to complete a parallel run using second quarter 2019 data. Another parallel run, using third quarter 2019 data, will be completed early in the fourth quarter. During the fourth quarter, we will complete validation of our forecast model, as well as documentation of our processes and controls.

Significant Accounting Polici_3

Significant Accounting Policies (Tables)	9 Months Ended
	Sep. 30, 2019
Significant Accounting Policies [Abstract]
Future Estimated Amortization Expense for CDI	At September 30, 2019, the future estimated amortization expense for the CDI arising from our past acquisitions is as follows: (in thousands) 2019 2020 2021 2022 2023 Thereafter Total Core Deposit Intangible Amortization $ 160 $ 626 $ 611 $ 593 $ 573 $ 2,236 $ 4,799

Investment Securities (Tables)

Investment Securities (Tables)	9 Months Ended
	Sep. 30, 2019
Investment Securities [Abstract]
Amortized Cost, Fair Values, and Unrealized Gains and Losses of Securities Available-for-Sale	The amortized cost, fair values, and unrealized gains and losses of the debt securities available-for-sale ( in thousands): Amortized Gross Unrealized Fair September 30, 2019 Cost Gains Losses Value US Treasury Notes $ 129,724 $ 270 $ 5 $ 129,989 US Government Agency SBA 11,844 15 115 11,744 Mortgage Backed Securities (1) 343,295 4,425 163 347,557 Other 3,640 - - 3,640 Total $ 488,503 $ 4,710 $ 283 $ 492,930 Amortized Gross Unrealized Fair December 31, 2018 Cost Gains Losses Value Government Agency & Government-Sponsored Entities $ 3,033 $ 6 $ - $ 3,039 US Treasury Notes 164,672 - 158 164,514 US Government Agency SBA 15,601 6 160 15,447 Mortgage Backed Securities (1) 310,982 1,196 5,133 307,045 Other 5,351 - - 5,351 Total $ 499,639 $ 1,208 $ 5,451 $ 495,396 Amortized Gross Unrealized Fair September 30, 2018 Cost Gains Losses Value Government Agency & Government-Sponsored Entities $ 3,045 $ 7 $ - $ 3,052 US Treasury Notes 164,671 - 463 164,208 US Government Agency SBA 17,144 6 177 16,973 Mortgage Backed Securities (1) 279,757 265 8,955 271,067 Other 3,011 - - 3,011 Total $ 467,628 $ 278 $ 9,595 $ 458,311 (1)
Book Values, Estimated Fair Values and Unrealized Gains and Losses of Investments Classified as Held-to-Maturity	The book values, estimated fair values and unrealized gains and losses of debt securities classified as held-to-maturity (in thousands): Book Gross Unrealized Fair September 30, 2019 Value Gains Losses Value Obligations of States and Political Subdivisions $ 60,354 $ 946 $ 7 $ 61,293 Total $ 60,354 $ 946 $ 7 $ 61,293 Book Gross Unrealized Fair December 31, 2018 Value Gains Losses Value Obligations of States and Political Subdivisions $ 53,566 $ 211 $ 39 $ 53,738 Total $ 53,566 $ 211 $ 39 $ 53,738 Book Gross Unrealized Fair September 30, 2018 Value Gains Losses Value Obligations of States and Political Subdivisions $ 51,459 $ 97 $ 174 $ 51,382 Total $ 51,459 $ 97 $ 174 $ 51,382
Amortized Cost and Estimated Fair Values of Investment Securities by Contractual Maturity	The amortized cost and estimated fair values of investment securities at September 30, 2019 by contractual maturity are shown in the following table (in thousands): Available-for-Sale Held-to-Maturity September 30, 2019 Amortized Cost Fair Value Book Value Fair Value Within one year $ 118,646 $ 118,641 $ 2,151 $ 2,152 After one year through five years 15,118 15,387 4,696 4,702 After five years through ten years 1,126 1,126 25,426 26,174 After ten years 10,318 10,219 28,081 28,265 145,208 145,373 60,354 61,293 Investment securities not due at a single maturity date: Mortgage-backed securities 343,295 347,557 - - Total $ 488,503 $ 492,930 $ 60,354 $ 61,293
Investments with Gross Unrealized Losses and Their Market Value Aggregated by Investment Category and Length of Time that Individual Securities Have Been in a Continuous Unrealized Loss Position	The following tables show those investments with gross unrealized losses and their market value (in thousands) aggregated by investment category and length of time that individual securities have been in a continuous unrealized loss position at the dates indicated. (in thousands) Less Than 12 Months 12 Months or More Total September 30, 2019 Fair Value Unrealized Loss Fair Value Unrealized Loss Fair Value Unrealized Loss Securities Available-for-Sale US Treasury Notes $ 114,995 $ 5 $ - $ - $ 114,995 $ 5 US Government Agency SBA 2,046 3 5,779 112 7,825 115 Mortgage Backed Securities 107,628 146 876 17 108,504 163 Total $ 224,669 $ 154 $ 6,655 $ 129 $ 231,324 $ 283 Securities Held-to-Maturity Obligations of States and Political Subdivisions $ 212 $ 7 $ - $ - $ 212 $ 7 Total $ 212 $ 7 $ - $ - $ 212 $ 7 Less Than 12 Months 12 Months or More Total December 31, 2018 Fair Value Unrealized Loss Fair Value Unrealized Loss Fair Value Unrealized Loss Securities Available-for-Sale US Treasury Notes $ 124,985 $ 7 $ 39,529 $ 151 $ 164,514 $ 158 US Government Agency SBA 3,250 28 8,618 132 11,868 160 Mortgage Backed Securities 52,289 528 207,271 4,605 259,560 5,133 Total $ 180,524 $ 563 $ 255,418 $ 4,888 $ 435,942 $ 5,451 Securities Held-to-Maturity Obligations of States and Political Subdivisions $ 6,052 $ 23 $ 849 $ 16 $ 6,901 $ 39 Total $ 6,052 $ 23 $ 849 $ 16 $ 6,901 $ 39 Less Than 12 Months 12 Months or More Total September 30, 2018 Fair Value Unrealized Loss Fair Value Unrealized Loss Fair Value Unrealized Loss Securities Available-for-Sale US Treasury Notes $ 84,315 $ 290 $ 24,902 $ 173 $ 109,217 $ 463 US Government Agency SBA 4,965 62 8,467 115 13,432 177 Mortgage Backed Securities 182,243 5,772 78,272 3,183 260,515 8,955 Total $ 271,523 $ 6,124 $ 111,641 $ 3,471 $ 383,164 $ 9,595 Securities Held-to-Maturity Obligations of States and Political Subdivisions $ 15,309 $ 174 $ - $ - $ 15,309 $ 174 Total $ 15,309 $ 174 $ - $ - $ 15,309 $ 174
Proceeds from Sales and Calls of Securities	Proceeds from sales and calls of securities for the periods shown were as follows: Three Months Ended September 30, Nine Months Ended September 30, (in thousands) 2019 2018 2019 2018 Proceeds $ 2,780 $ - $ 4,090 $ 31,370 Gains 1 - 1 8 Losses - - - 1,338

Loans & Leases and Allowance _2

Loans & Leases and Allowance for Credit Losses (Tables)	9 Months Ended
	Sep. 30, 2019
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) September 30, 2019 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, 2019 $ 11,609 $ 14,092 $ 1,249 $ 880 $ 2,761 $ 8,242 $ 11,656 $ 494 $ 4,022 $ 261 $ 55,266 Charge-Offs - - - - - - (592 ) (62 ) - - (654 ) Recoveries - - - 8 20 34 40 40 - - 142 Provision (847 ) 731 480 (33 ) (79 ) (431 ) 601 3 (969 ) 744 200 Ending Balance- September 30, 2019 $ 10,762 $ 14,823 $ 1,729 $ 855 $ 2,702 $ 7,845 $ 11,705 $ 475 $ 3,053 $ 1,005 $ 54,954 Third Quarter Allowance for Credit Losses: Beginning Balance- July 1, 2019 $ 10,680 $ 14,572 $ 1,697 $ 864 $ 2,743 $ 7,481 $ 12,267 $ 464 $ 3,100 $ 1,257 $ 55,125 Charge-Offs - - - - - - (213 ) (22 ) - - (235 ) Recoveries - - - 2 9 23 17 13 - - 64 Provision 82 251 32 (11 ) (50 ) 341 (366 ) 20 (47 ) (252 ) - Ending Balance- September 30, 2019 $ 10,762 $ 14,823 $ 1,729 $ 855 $ 2,702 $ 7,845 $ 11,705 $ 475 $ 3,053 $ 1,005 $ 54,954 Ending Balance Individually Evaluated for Impairment 253 - - 121 12 95 147 5 - - 633 Ending Balance Collectively Evaluated for Impairment 10,509 14,823 1,729 734 2,690 7,750 11,558 470 3,053 1,005 54,321 Loans & Leases: Ending Balance $ 816,668 $ 617,310 $ 98,662 $ 255,394 $ 39,490 $ 289,182 $ 381,774 $ 16,871 $ 101,771 $ - $ 2,617,122 Ending Balance Individually Evaluated for Impairment 4,563 5,678 - 2,422 237 192 1,538 5 - - 14,635 Ending Balance Collectively Evaluated for Impairment $ 812,105 $ 611,632 $ 98,662 $ 252,972 $ 39,253 $ 288,990 $ 380,236 $ 16,866 $ 101,771 $ - $ 2,602,487 December 31, 2018 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, 2018 $ 10,922 $ 12,085 $ 1,846 $ 815 $ 2,324 $ 8,159 $ 9,197 $ 209 $ 3,363 $ 1,422 $ 50,342 Charge-Offs - - - (31 ) (8 ) - (613 ) (115 ) - - (767 ) Recoveries 2 - - 15 6 61 20 54 - - 158 Provision 685 2,007 (597 ) 81 439 22 3,052 346 659 (1,161 ) 5,533 Ending Balance- December 31, 2018 $ 11,609 $ 14,092 $ 1,249 $ 880 $ 2,761 $ 8,242 $ 11,656 $ 494 $ 4,022 $ 261 $ 55,266 Ending Balance Individually Evaluated for Impairment 234 - - 125 15 - 185 6 - - 565 Ending Balance Collectively Evaluated for Impairment 11,375 14,092 1,249 755 2,746 8,242 11,471 488 4,022 261 54,701 Loans & Leases: Ending Balance $ 826,549 $ 584,625 $ 98,568 $ 259,736 $ 40,789 $ 290,463 $ 343,834 $ 19,412 $ 107,265 $ - $ 2,571,241 Ending Balance Individually Evaluated for Impairment 4,676 7,238 - 2,491 297 - 1,639 6 - - 16,347 Ending Balance Collectively Evaluated for Impairment 821,873 577,387 98,568 257,245 40,492 290,463 342,195 19,406 107,265 - 2,554,894 September 30, 2018 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, 2018 $ 10,922 $ 12,085 $ 1,846 $ 815 $ 2,324 $ 8,159 $ 9,197 $ 209 $ 3,363 $ 1,422 $ 50,342 Charge-Offs - - - (12 ) (14 ) - (613 ) (84 ) - - (723 ) Recoveries - - - 12 4 40 19 40 - - 115 Provision (31 ) 1,422 (372 ) 59 284 4 1,029 142 430 366 3,333 Ending Balance- September 30, 2018 $ 10,891 $ 13,507 $ 1,474 $ 874 $ 2,598 $ 8,203 $ 9,632 $ 307 $ 3,793 $ 1,788 $ 53,067 Third Quarter Allowance for Credit Losses: Beginning Balance- July 1, 2018 $ 10,783 $ 13,314 $ 1,616 $ 864 $ 2,548 $ 7,658 $ 9,436 $ 270 $ 3,400 $ 1,248 $ 51,137 Charge-Offs - - - - (10 ) - (599 ) (25 ) - - (634 ) Recoveries - - - 6 2 27 16 13 - - 64 Provision 108 193 (142 ) 4 58 518 779 49 393 540 2,500 Ending Balance- September 30, 2018 $ 10,891 $ 13,507 $ 1,474 $ 874 $ 2,598 $ 8,203 $ 9,632 $ 307 $ 3,793 $ 1,788 $ 53,067 Ending Balance Individually Evaluated for Impairment 314 - - 121 15 - 192 7 - - 649 Ending Balance Collectively Evaluated for Impairment 10,577 13,507 1,474 753 2,583 8,203 9,440 300 3,793 1,788 52,418 Loans & Leases: Ending Balance $ 767,410 $ 553,608 $ 92,521 $ 263,549 $ 38,490 $ 287,821 $ 304,333 $ 7,723 $ 101,147 $ - $ 2,416,602 Ending Balance Individually Evaluated for Impairment 4,713 7,238 - 2,426 305 - 1,670 7 - - 16,359 Ending Balance Collectively Evaluated for Impairment $ 762,697 $ 546,370 $ 92,521 $ 261,123 $ 38,185 $ 287,821 $ 302,663 $ 7,716 $ 101,147 $ - $ 2,400,243
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) September 30, 2019 Pass Special Mention Substandard Total Loans & Leases Loans & Leases: Commercial Real Estate $ 814,560 $ 2,108 $ - $ 816,668 Agricultural Real Estate 602,781 2,491 12,038 617,310 Real Estate Construction 98,662 - - 98,662 Residential 1st Mortgages 254,594 - 800 255,394 Home Equity Lines & Loans 39,374 - 116 39,490 Agricultural 284,211 4,168 803 289,182 Commercial 377,779 2,839 1,156 381,774 Consumer & Other 16,436 - 435 16,871 Leases 101,771 - - 101,771 Total $ 2,590,168 $ 11,606 $ 15,348 $ 2,617,122 December 31, 2018 Pass Special Mention Substandard Total Loans & Leases Loans & Leases: Commercial Real Estate $ 823,983 $ 2,566 $ - $ 826,549 Agricultural Real Estate 566,612 4,703 13,310 584,625 Real Estate Construction 98,568 - - 98,568 Residential 1st Mortgages 259,208 - 528 259,736 Home Equity Lines & Loans 40,744 - 45 40,789 Agricultural 284,561 5,433 469 290,463 Commercial 343,085 163 586 343,834 Consumer & Other 19,229 - 183 19,412 Leases 107,265 - - 107,265 Total $ 2,543,255 $ 12,865 $ 15,121 $ 2,571,241 September 30, 2018 Pass Special Mention Substandard Total Loans & Leases Loans & Leases: Commercial Real Estate $ 764,839 $ 2,571 $ - $ 767,410 Agricultural Real Estate 537,027 3,271 13,310 553,608 Real Estate Construction 92,521 - - 92,521 Residential 1st Mortgages 262,946 - 603 263,549 Home Equity Lines & Loans 38,443 - 47 38,490 Agricultural 281,698 4,635 1,488 287,821 Commercial 303,507 171 655 304,333 Consumer & Other 7,552 - 171 7,723 Leases 101,147 - - 101,147 Total $ 2,389,680 $ 10,648 $ 16,274 $ 2,416,602
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) September 30, 2019 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 $ - $ - $ - $ - $ - $ 816,668 $ 816,668 Agricultural Real Estate - - - - - 617,310 617,310 Real Estate Construction - - - - - 98,662 98,662 Residential 1st Mortgages - - - - - 255,394 255,394 Home Equity Lines & Loans - 84 - - 84 39,406 39,490 Agricultural 250 - - - 250 288,932 289,182 Commercial 258 - - - 258 381,516 381,774 Consumer & Other 9 60 - - 69 16,802 16,871 Leases - - - - - 101,771 101,771 Total $ 517 $ 144 $ - $ - $ 661 $ 2,616,461 $ 2,617,122 December 31, 2018 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 $ - $ 731 $ - $ - $ 731 $ 825,818 $ 826,549 Agricultural Real Estate - - - - - 584,625 584,625 Real Estate Construction 327 - - - 327 98,241 98,568 Residential 1st Mortgages 367 - - - 367 259,369 259,736 Home Equity Lines & Loans - - - - - 40,789 40,789 Agricultural - - - - - 290,463 290,463 Commercial - - - - - 343,834 343,834 Consumer & Other 13 - - - 13 19,399 19,412 Leases - - - - - 107,265 107,265 Total $ 707 $ 731 $ - $ - $ 1,438 $ 2,569,803 $ 2,571,241 September 30, 2018 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 $ - $ - $ - $ - $ - $ 767,410 $ 767,410 Agricultural Real Estate - - - - - 553,608 553,608 Real Estate Construction - - - - - 92,521 92,521 Residential 1st Mortgages 167 - - - 167 263,382 263,549 Home Equity Lines & Loans - - - - - 38,490 38,490 Agricultural 150 - - - 150 287,671 287,821 Commercial 21 - - - 21 304,312 304,333 Consumer & Other 17 - - 17 7,706 7,723 Leases - - - - 101,147 101,147 Total $ 355 $ - $ - $ - $ 355 $ 2,416,247 $ 2,416,602
Impaired Loans & Leases	The following tables show information related to impaired loans & leases for the periods indicated (in thousands) Three Months Ended September 30, 2019 Nine Months Ended September 30, 2019 September 30, 2019 Recorded Investment Unpaid Principal Balance Related Allowance Average Recorded Investment Interest Income Recognized Average Recorded Investment Interest Income Recognized With no related allowance recorded: Commercial Real Estate $ 89 $ 89 $ - $ 90 $ 2 $ 92 $ 6 Agricultural Real Estate 5,678 5,678 - 5,691 89 6,467 290 Commercial - - - 16 - 11 1 $ 5,767 $ 5,767 $ - $ 5,797 $ 91 $ 6,570 $ 297 With an allowance recorded: Commercial Real Estate $ 2,840 $ 2,840 $ 253 $ 2,853 $ 24 $ 2,873 $ 71 Residential 1st Mortgages 1,601 1,810 80 1,608 18 1,620 56 Home Equity Lines & Loans 70 80 4 71 1 72 3 Agricultural 192 192 95 195 2 165 4 Commercial 1,538 1,538 147 1,545 13 1,580 40 Consumer & Other 5 6 5 6 - 6 - $ 6,246 $ 6,466 $ 584 $ 6,278 $ 58 6,316 $ 174 Total $ 12,013 $ 12,233 $ 584 $ 12,075 $ 149 $ 12,886 $ 471 December 31, 2018 Recorded Investment Unpaid Principal Balance Related Allowance Average Recorded Investment Interest Income Recognized With no related allowance recorded: Commercial Real Estate $ 95 $ 96 $ - $ 99 $ 8 Agricultural Real Estate 7,239 7,238 - 3,620 119 Residential 1st Mortgages - - - 226 8 $ 7,334 $ 7,334 $ - $ 3,945 $ 135 With an allowance recorded: Commercial Real Estate $ 2,902 $ 2,892 $ 234 $ 2,929 $ 96 Residential 1st Mortgages 1,640 1,838 82 1,371 48 Home Equity Lines & Loans 74 84 4 76 4 Commercial 1,644 1,639 185 1,834 58 Consumer & Other 6 7 6 7 - $ 6,266 $ 6,460 $ 511 $ 6,217 $ 206 Total $ 13,600 $ 13,794 $ 511 $ 10,162 $ 341 Three Months Ended September 30, 2018 Nine Months Ended September 30, 2018 September 30, 2018 Recorded Investment Unpaid Principal Balance Related Allowance Average Recorded Investment Interest Income Recognized Average Recorded Investment Interest Income Recognized With no related allowance recorded: Commercial Real Estate $ 98 $ 98 $ - $ 99 $ 2 $ 101 $ 6 Agricultural Real Estate 7,239 7,238 - 3,620 6 804 6 Residential 1st Mortgages - - - - - 553 8 $ 7,337 $ 7,336 $ - $ 3,719 $ 8 $ 1,458 $ 20 With an allowance recorded: Commercial Real Estate $ 2,920 $ 2,910 $ 314 $ 2,929 $ 24 $ 2,950 $ 72 Residential 1st Mortgages 1,562 1,739 77 1,630 12 989 32 Home Equity Lines & Loans 75 85 4 76 1 76 3 Commercial 1,675 1,670 192 1,986 14 1,879 44 Consumer & Other 7 7 7 7 - 8 - $ 6,239 $ 6,411 $ 594 $ 6,628 $ 51 5,902 $ 151 Total $ 13,576 $ 13,747 $ 594 $ 10,347 $ 59 $ 7,360 $ 171
Loans & Leases by Class Modified as Troubled Debt Restructured Loans	The following table presents loans or leases by class modified as troubled debt restructured loans or leases during the three and nine-month periods ended September 30, 2019 (in thousands) Three Months Ended September 30, 2019 Nine Months Ended September 30, 2019 Troubled Debt Restructurings Number of Loans Pre-Modification Outstanding Recorded Investment Post-Modification Outstanding Recorded Investment Number of Loans Pre-Modification Outstanding Recorded Investment Post-Modification Outstanding Recorded Investment Agricultural - $ - $ - 1 $ 201 $ 201 Total - $ - $ - 1 $ 201 $ 201 The following table presents loans by class modified as troubled debt restructured loans for the year ended December 31, 2018 (in thousands) Year ended December 31, 2018 Troubled Debt Restructurings Number of Loans Pre-Modification Outstanding Recorded Investment Post-Modification Outstanding Recorded Investment Agricultural Real Estate 1 $ 7,239 $ 7,239 Residential 1st Mortgages 2 286 255 Total 3 $ 7,525 $ 7,494 The following table presents loans or leases by class modified as troubled debt restructured loans or leases during the three and nine-month periods ended September 30, 2018 (in thousands) Three Months Ended September 30, 2018 Nine Months Ended September 30, 2018 Troubled Debt Restructurings Number of Pre-Modification Post-Modification Outstanding Recorded Investment Number of Loans Pre-Modification Outstanding Recorded Investment Post-Modification Outstanding Recorded Investment Agricultural Real Estate 1 $ 7,239 $ 7,239 1 $ 7,239 $ 7,239 Residential 1st Mortgages - - - 1 175 163 Total 1 $ 7,239 $ 7,239 2 $ 7,414 $ 7,402

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	9 Months Ended
	Sep. 30, 2019
Fair Value Measurements [Abstract]
Assets and Liabilities Measured at Fair Value on a Recurring Basis	The following tables present information about the Company’s assets measured at fair value on a recurring basis and indicate the fair value hierarchy of the valuation techniques utilized by the Company to determine such fair value for the periods indicated. Fair Value Measurements At September 30, 2019, Using Fair Value Quoted Prices in Active Markets for Identical Assets Other Observable Inputs Significant Unobservable Inputs (in thousands) Total (Level 1) (Level 2) (Level 3) Available for Sale Securities: US Treasury Notes $ 129,989 $ 129,989 $ - $ - US Government Agency SBA 11,744 - 11,744 - Mortgage Backed Securities 347,557 - 347,557 - Other 514 204 310 - SBA Loan Fund Investment measured at NAV 3,126 - - - Total Assets Measured at Fair Value On a Recurring Basis $ 492,930 $ 130,193 $ 359,611 $ - Fair Value Measurements At December 31, 2018, Using Fair Value Quoted Prices in Active Markets for Identical Assets Other Observable Inputs Significant Unobservable Inputs (in thousands) Total (Level 1) (Level 2) (Level 3) Available for Sale Securities: Government Agency & Government-Sponsored Entities $ 3,039 $ - $ 3,039 $ - US Treasury Notes 164,514 164,514 - - US Government Agency SBA 15,447 - 15,447 - Mortgage Backed Securities 307,045 - 307,045 - Other 5,351 202 310 4,839 Total Assets Measured at Fair Value On a Recurring Basis $ 495,396 $ 164,716 $ 325,841 $ 4,839 Fair Value Measurements At September 30, 2018, Using Fair Value Quoted Prices in Active Markets for Identical Assets Other Observable Inputs Significant Unobservable Inputs (in thousands) Total (Level 1) (Level 2) (Level 3) Available for Sale Securities: Government Agency & Government-Sponsored Entities $ 3,052 $ - $ 3,052 $ - US Treasury Notes 164,208 164,208 - - US Government Agency SBA 16,973 - 16,973 - Mortgage Backed Securities 271,067 - 271,067 - Other 3,011 201 310 2,500 Total Assets Measured at Fair Value On a Recurring Basis $ 458,311 $ 164,409 $ 291,402 $ 2,500
Assets and Liabilities Measured at Fair Value on a Non-Recurring Basis	The following tables present information about the Company’s other real estate and impaired loans or leases, classes of assets or liabilities that the Company carries at fair value on a non-recurring basis, and indicates the fair value hierarchy of the valuation techniques utilized by the Company to determine such fair value for the periods indicated. Not all impaired loans or leases are carried at fair value. Impaired loans or leases are only included in the following tables when their fair value is based upon a current appraisal of the collateral, and if that appraisal results in a partial charge-off or the establishment of a specific reserve. Fair Value Measurements (in thousands) Fair Value Quoted Prices in Active Markets for Identical Assets Other Observable Inputs Significant Unobservable Inputs Impaired Loans Commercial Real Estate $ 2,587 $ - $ - $ 2,587 Residential 1st Mortgage 1,518 - - 1,518 Home Equity Lines and Loans 66 - - 66 Agricultural 97 - - 97 Commercial 1,390 - - 1,390 Total Impaired Loans 5,658 - - 5,658 Other Real Estate Real Estate Construction 873 - - 873 Total Other Real Estate 873 - - 873 Total Assets Measured at Fair Value On a Non-Recurring Basis $ 6,531 $ - $ - $ 6,531 Fair Value Measurements (in thousands) Fair Value Quoted Prices in Active Markets for Identical Assets Other Observable Inputs Significant Unobservable Inputs Impaired Loans: Commercial Real Estate $ 2,658 $ - $ - $ 2,658 Residential 1st Mortgage 1,550 - - 1,550 Home Equity Lines and Loans 70 - - 70 Commercial 1,454 - - 1,454 Total Impaired Loans 5,732 - - 5,732 Other Real Estate: Real Estate Construction 873 - - 873 Total Other Real Estate 873 - - 873 Total Assets Measured at Fair Value On a Non-Recurring Basis $ 6,605 $ - $ - $ 6,605 Fair Value Measurements (in thousands) Fair Value Quoted Prices in Active Markets for Identical Assets Other Observable Inputs Significant Unobservable Inputs Impaired Loans Commercial Real Estate $ 2,596 $ - $ - $ 2,596 Residential 1st Mortgage 1,476 - - 1,476 Home Equity Lines and Loans 71 - - 71 Commercial 1,478 - - 1,478 Total Impaired Loans 5,621 - - 5,621 Other Real Estate Real Estate Construction 873 - - 873 Total Other Real Estate 873 - - 873 Total Assets Measured at Fair Value On a Non-Recurring Basis $ 6,494 $ - $ - $ 6,494
Quantitative Information about Level 3 Fair Value Measurements for Financial Instruments Measured at Fair Value on a Nonrecurring Basis	The following table presents quantitative information about level 3 fair value measurements for financial instruments measured at fair value on a nonrecurring basis at the dates indicated: September 30, 2019 (in thousands) Fair Value Valuation Technique Unobservable Inputs Range, Weighted Avg. Impaired Loans Commercial Real Estate $ 2,587 Income Approach Capitalization Rate 3.25%, 3.25 % Residential 1st Mortgage $ 1,518 Sales Comparison Approach Adjustment for Difference Between Comparable Sales 1.00% - 4.50%, 2.81 % Home Equity Lines and Loans $ 66 Sales Comparison Approach Adjustment for Difference Between Comparable Sales 1.00% - 2.00%, 1.38 % Agricultural $ 97 Income Approach Capitalization Rate 3.25%, 3.25 % Commercial $ 1,390 Income Approach Capitalization Rate 3.25%, 3.25 % Other Real Estate Real Estate Construction $ 873 Sales Comparison Approach Adjustment for Difference Between Comparable Sales 10%, 10 % December 31, 2018 (in thousands) Fair Value Valuation Technique Unobservable Inputs Range, Weighted Avg. Impaired Loans: Commercial Real Estate $ 2,658 Income Approach Capitalization Rate 3.25%, 3.25 % Residential 1st Mortgages $ 1,550 Sales Comparison Approach Adjustment for Difference Between Comparable Sales 1% - 4%, 3 % Home Equity Lines and Loans $ 70 Sales Comparison Approach Adjustment for Difference Between Comparable Sales 1% - 2%, 2 % Commercial $ 1,454 Income Approach Capitalization Rate 2.95% - 8.70%, 3.40 % Other Real Estate: Real Estate Construction $ 873 Sales Comparison Approach Adjustment for Difference Between Comparable Sales 10%, 10 % September 30, 2018 (in thousands) Fair Value Valuation Technique Unobservable Inputs Range, Weighted Avg. Impaired Loans Commercial Real Estate $ 2,596 Income Approach Capitalization Rate 3.25%, 3.25 % Residential 1st Mortgage $ 1,476 Sales Comparison Approach Adjustment for Difference Between Comparable Sales 1% -4%, 3 % Home Equity Lines and Loans $ 71 Sales Comparison Approach Adjustment for Difference Between Comparable Sales 1% - 2%, 1 % Commercial $ 1,478 Income Approach Capitalization Rate 2.95% - 8.70%, 3.40 % Other Real Estate Real Estate Construction $ 873 Sales Comparison Approach Adjustment for Difference Between Comparable Sales 10%, 10 %

Fair Value of Financial Instr_2

Fair Value of Financial Instruments (Tables)	9 Months Ended
	Sep. 30, 2019
Fair Value of Financial Instruments [Abstract]
Book Value and Estimated Fair Value of Financial Instruments	The following tables summarize the book value and estimated fair value of financial instruments for the periods indicated: Fair Value of Financial Instruments Using September 30, 2019 (in thousands) Carrying Amount Quoted Prices in Active Markets for Identical Assets (Level 1) Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Total Estimated Fair Value Assets: Cash and Cash Equivalents $ 224,076 $ 224,076 $ - $ - $ 224,076 Investment Securities Available-for-Sale 492,930 130,193 359,611 3,126 492,930 Investment Securities Held-to-Maturity 60,354 - 32,183 27,333 59,516 Loans & Leases, Net of Deferred Fees & Allowance 2,562,168 - - 2,537,599 2,537,599 Accrued Interest Receivable 18,229 - 18,229 - 18,229 Liabilities: Deposits 3,139,413 2,613,146 525,106 - 3,138,252 Subordinated Debentures 10,310 - 7,475 - 7,475 Accrued Interest Payable 2,521 - 2,521 - 2,521 Fair Value of Financial Instruments Using December 31, 2018 (in thousands) Carrying Amount Quoted Prices in Active Markets for Identical Assets (Level 1) Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Total Estimated Fair Value Assets: Cash and Cash Equivalents $ 145,564 $ 145,564 $ - $ - $ 145,564 Investment Securities Available-for-Sale 495,396 164,716 325,841 4,839 495,396 Investment Securities Held-to-Maturity 53,566 - 35,083 18,655 53,738 Loans & Leases, Net of Deferred Fees & Allowance 2,515,975 - - 2,485,182 2,485,182 Accrued Interest Receivable 14,098 - 14,098 - 14,098 Liabilities: Deposits 3,062,832 2,572,805 485,766 - 3,058,571 Subordinated Debentures 10,310 - 7,745 - 7,745 Accrued Interest Payable 1,365 - 1,365 - 1,365 Fair Value of Financial Instruments Using September 30, 2018 (in thousands) Carrying Amount Quoted Prices in Active Markets for Identical Assets (Level 1) Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Total Estimated Fair Value Assets: Cash and Cash Equivalents $ 110,781 $ 110,781 $ - $ - $ 110,781 Investment Securities Available-for-Sale 458,311 164,409 291,402 2,500 458,311 Investment Securities Held-to-Maturity 51,459 - 35,716 15,663 51,379 Loans & Leases, Net of Deferred Fees & Allowance 2,363,535 - - 2,317,185 2,317,185 Accrued Interest Receivable 14,612 - 14,612 - 14,612 Liabilities: Deposits 2,776,923 2,314,600 457,526 - 2,772,126 Subordinated Debentures 10,310 - 7,579 - 7,579 Accrued Interest Payable 1,227 - 1,227 - 1,227

Dividends and Basic Earnings _2

Dividends and Basic Earnings Per Common Share (Tables)	9 Months Ended
	Sep. 30, 2019
Dividends and Basic Earnings Per Common Share [Abstract]
Calculation of Basic Earnings per Share	The following table calculates the basic earnings per common share for the three and nine months ended September 30, 2019 and 2018. Three Months Ended September 30, Nine Months Ended September 30, (net income in thousands) 2019 2018 2019 2018 Net Income $ 13,738 $ 12,000 $ 41,392 $ 32,491 Weighted Average Number of Common Shares Outstanding 787,307 793,418 786,361 807,129 Basic Earnings Per Common Share Amount $ 17.45 $ 15.12 $ 52.64 $ 40.26

Leases (Tables)

Leases (Tables)	9 Months Ended
	Sep. 30, 2019
Leases [Abstract]
Information Related to Operating Leases	The table below summarizes the information related to our operating leases: (in thousands except for percent and period data) Three Months Ended September 30, 2019 Nine Months Ended September 30, 2019 Cash Paid for Amounts Included in the Measurement of Lease Liabilities Operating Cash Flow from Operating Leases $ 195 $ 588 Right-of-Use Assets Obtained in Exchange for New Operating Lease Liabilities $ - $ 5,645 Weighted-Average Remaining Lease Term - Operating Leases, in Years 8.09 8.09 Weighted-Average Discount Rate - Operating Leases 3.2 % 3.2 %
Maturity of Remaining Lease Liability	The table below summarizes the maturity of remaining lease liability: (in thousands) September 30, 2019 2019 $ 196 2020 795 2021 719 2022 686 2023 697 2024 and thereafter 2,811 Total Lease Payments 5,904 Less: Interest (719 ) Present Value of Lease Liabilities $ 5,185

Significant Accounting Polici_4

Significant Accounting Policies (Details) $ in Thousands	Oct. 10, 2018USD ($)Branch	Sep. 30, 2019USD ($)	Dec. 31, 2018USD ($)	Sep. 30, 2018USD ($)
Acquisitions [Abstract]
Assets		$ 3,569,201	$ 3,434,243	$ 3,183,462
Bank of Rio Vista [Member]
Acquisitions [Abstract]
Assets	$ 217,500
Number of branches | Branch	3

Significant Accounting Polici_5

Significant Accounting Policies, Accounting Changes (Details) $ in Thousands	Sep. 30, 2019USD ($)
Assets and Liabilities, Lessee [Abstract]
Operating lease right-of-use asset	$ 5,140
Operating lease liability	5,185
ASU 2016-02 [Member]
Assets and Liabilities, Lessee [Abstract]
Operating lease right-of-use asset	4,730
Operating lease liability	$ 4,730

Significant Accounting Polici_6

Significant Accounting Policies, Investment Securities (Details)	9 Months Ended
	Sep. 30, 2019Component
Investment Securities [Abstract]
Number of components into which amount of impairment is split	2

Significant Accounting Polici_7

Significant Accounting Policies, Loans & Leases and Allowance for Credit Losses (Details)	9 Months Ended
	Sep. 30, 2019ComponentCategoryFactor
Loans & Leases [Abstract]
Consecutive months of payments to demonstrate sustained period of performance	6 months
Allowance for Credit Losses [Abstract]
Number of primary components of overall allowance for credit losses | Component	3
Number of categories into which risk ratings are grouped | Category	5
Minimum [Member]
Loans & Leases [Abstract]
Period after which loans are placed on non accrual status	90 days
Agricultural Real Estate [Member]
Allowance for Credit Losses [Abstract]
Number of risk factors on loans	2
Agricultural [Member]
Allowance for Credit Losses [Abstract]
Number of risk factors on loans	2

Significant Accounting Polici_8

Significant Accounting Policies, Premises and Equipment (Details)	9 Months Ended
	Sep. 30, 2019
Buildings [Member] | Minimum [Member]
Premises and Equipment [Abstract]
Estimated useful lives	30 years
Buildings [Member] | Maximum [Member]
Premises and Equipment [Abstract]
Estimated useful lives	40 years
Furniture and Equipment [Member] | Minimum [Member]
Premises and Equipment [Abstract]
Estimated useful lives	3 years
Furniture and Equipment [Member] | Maximum [Member]
Premises and Equipment [Abstract]
Estimated useful lives	7 years
Leasehold Improvements [Member] | Minimum [Member]
Premises and Equipment [Abstract]
Estimated useful lives	5 years
Leasehold Improvements [Member] | Maximum [Member]
Premises and Equipment [Abstract]
Estimated useful lives	10 years

Significant Accounting Polici_9

Significant Accounting Policies, Goodwill and Other Intangible Assets (Details) - Core Deposit Intangible [Member] $ in Thousands	9 Months Ended
	Sep. 30, 2019USD ($)
Goodwill and Other Intangible Assets [Abstract]
Estimated useful life	10 years
Future estimated amortization expense for CDI [Abstract]
2019	$ 160
2020	626
2021	611
2022	593
2023	573
Thereafter	2,236
Total	$ 4,799

Investment Securities, Securiti

Investment Securities, Securities Available-for-Sale (Details) - USD ($) $ in Thousands		Sep. 30, 2019	Dec. 31, 2018	Sep. 30, 2018
Amortized cost, fair values, and unrealized gains and losses of securities available-for-sale [Abstract]
Amortized cost		$ 488,503	$ 499,639	$ 467,628
Gross unrealized gains		4,710	1,208	278
Gross unrealized losses		283	5,451	9,595
Fair value		492,930	495,396	458,311
Government Agency & Government-Sponsored Entities [Member]
Amortized cost, fair values, and unrealized gains and losses of securities available-for-sale [Abstract]
Amortized cost			3,033	3,045
Gross unrealized gains			6	7
Gross unrealized losses			0	0
Fair value			3,039	3,052
US Treasury Notes [Member]
Amortized cost, fair values, and unrealized gains and losses of securities available-for-sale [Abstract]
Amortized cost		129,724	164,672	164,671
Gross unrealized gains		270	0	0
Gross unrealized losses		5	158	463
Fair value		129,989	164,514	164,208
US Government Agency SBA [Member]
Amortized cost, fair values, and unrealized gains and losses of securities available-for-sale [Abstract]
Amortized cost		11,844	15,601	17,144
Gross unrealized gains		15	6	6
Gross unrealized losses		115	160	177
Fair value		11,744	15,447	16,973
Mortgage Backed Securities [Member]
Amortized cost, fair values, and unrealized gains and losses of securities available-for-sale [Abstract]
Amortized cost	[1]	343,295	310,982	279,757
Gross unrealized gains	[1]	4,425	1,196	265
Gross unrealized losses	[1]	163	5,133	8,955
Fair value	[1]	347,557	307,045	271,067
Other [Member]
Amortized cost, fair values, and unrealized gains and losses of securities available-for-sale [Abstract]
Amortized cost		3,640	5,351	3,011
Gross unrealized gains		0	0	0
Gross unrealized losses		0	0	0
Fair value		$ 3,640	$ 5,351	$ 3,011
[1]	All Mortgage Backed Securities consist of securities collateralized by residential real estate and were issued by an agency or government sponsored entity of the U.S. government.

Investment Securities, Securi_2

Investment Securities, Securities Held-to-Maturity (Details) - USD ($) $ in Thousands	Sep. 30, 2019	Dec. 31, 2018	Sep. 30, 2018
Book values, estimated fair values and unrealized gains and losses of investments classified as held-to-maturity [Abstract]
Book value	$ 60,354	$ 53,566	$ 51,459
Gross unrealized gains	946	211	97
Gross unrealized losses	7	39	174
Fair value	61,293	53,738	51,382
Obligations of States and Political Subdivisions [Member]
Book values, estimated fair values and unrealized gains and losses of investments classified as held-to-maturity [Abstract]
Book value	60,354	53,566	51,459
Gross unrealized gains	946	211	97
Gross unrealized losses	7	39	174
Fair value	$ 61,293	$ 53,738	$ 51,382

Investment Securities, Contract

Investment Securities, Contractual Maturity (Details) - USD ($) $ in Thousands	Sep. 30, 2019	Dec. 31, 2018	Sep. 30, 2018
Amortized Cost [Abstract]
Within one year	$ 118,646
After one year through five years	15,118
After five years through ten years	1,126
After ten years	10,318
Amortized cost, excluding investment securities not due at a single maturity date	145,208
Investment securities not due at a single maturity date, mortgage-backed securities	343,295
Amortized cost	488,503	$ 499,639	$ 467,628
Fair Value [Abstract]
Within one year	118,641
After one year through five years	15,387
After five years through ten years	1,126
After ten years	10,219
Fair value, excluding investment securities not due at a single maturity date	145,373
Investment securities not due at a single maturity date, mortgage-backed securities	347,557
Fair value	492,930	495,396	458,311
Book Value [Abstract]
Within one year	2,151
After one year through five years	4,696
After five years through ten years	25,426
After ten years	28,081
Book value, excluding investment securities not due at a single maturity date	60,354
Investment securities not due at a single maturity date, mortgage-backed securities	0
Book value	60,354	53,566	51,459
Fair Value [Abstract]
Within one year	2,152
After one year through five years	4,702
After five years through ten years	26,174
After ten years	28,265
Fair value, excluding investment securities not due at a single maturity date	61,293
Investment securities not due at a single maturity date, mortgage-backed securities	0
Fair value	$ 61,293	$ 53,738	$ 51,382

Investment Securities, Securi_3

Investment Securities, Securities in Continuous Unrealized Loss Position (Details) $ in Thousands	9 Months Ended
	Sep. 30, 2019USD ($)Security	Dec. 31, 2018USD ($)	Sep. 30, 2018USD ($)
Investment Securities, Qualitative Disclosure [Abstract]
Number of investment securities held | Security	595
Less than 12 months, number of positions | Security	26
12 months or more, number of positions | Security	74
Available-for-sale Securities, Continuous Unrealized Loss Position [Abstract]
Less than 12 months, fair value	$ 224,669	$ 180,524	$ 271,523
Less than 12 months, unrealized loss	154	563	6,124
12 months or more, fair value	6,655	255,418	111,641
12 months or more, unrealized loss	129	4,888	3,471
Total, fair value	231,324	435,942	383,164
Total, unrealized loss	283	5,451	9,595
Held-to-maturity Securities, Continuous Unrealized Loss Position [Abstract]
Less than 12 months, fair value	212	6,052	15,309
Less than 12 months, unrealized loss	7	23	174
12 months or more, fair value	0	849	0
12 months or more, unrealized loss	0	16	0
Total, fair value	212	6,901	15,309
Total, unrealized loss	$ 7	39	174
Number of HTM investments with gross unrealized losses | Security	0
Obligations of States and Political Subdivisions [Member]
Held-to-maturity Securities, Continuous Unrealized Loss Position [Abstract]
Less than 12 months, fair value	$ 212	6,052	15,309
Less than 12 months, unrealized loss	7	23	174
12 months or more, fair value	0	849	0
12 months or more, unrealized loss	0	16	0
Total, fair value	212	6,901	15,309
Total, unrealized loss	$ 7	39	174
Less than 12 months, number of positions | Security	1
12 months or more, number of positions | Security	0
Municipal Bonds [Member]
Held-to-maturity Securities, Continuous Unrealized Loss Position [Abstract]
Percentage of bank qualified municipal bond portfolio rated	99.00%
Percentage of portfolio not rated	1.00%
Government Agency & Government-Sponsored Entities [Member]
Available-for-sale Securities, Continuous Unrealized Loss Position [Abstract]
Less than 12 months, number of positions | Security	0
12 months or more, number of positions | Security	0
US Treasury Notes [Member]
Available-for-sale Securities, Continuous Unrealized Loss Position [Abstract]
Less than 12 months, fair value	$ 114,995	124,985	84,315
Less than 12 months, unrealized loss	5	7	290
12 months or more, fair value	0	39,529	24,902
12 months or more, unrealized loss	0	151	173
Total, fair value	114,995	164,514	109,217
Total, unrealized loss	$ 5	158	463
Less than 12 months, number of positions | Security	3
12 months or more, number of positions | Security	0
US Government Agency SBA [Member]
Available-for-sale Securities, Continuous Unrealized Loss Position [Abstract]
Less than 12 months, fair value	$ 2,046	3,250	4,965
Less than 12 months, unrealized loss	3	28	62
12 months or more, fair value	5,779	8,618	8,467
12 months or more, unrealized loss	112	132	115
Total, fair value	7,825	11,868	13,432
Total, unrealized loss	$ 115	160	177
Less than 12 months, number of positions | Security	13
12 months or more, number of positions | Security	53
Mortgage Backed Securities [Member]
Available-for-sale Securities, Continuous Unrealized Loss Position [Abstract]
Less than 12 months, fair value	$ 107,628	52,289	182,243
Less than 12 months, unrealized loss	146	528	5,772
12 months or more, fair value	876	207,271	78,272
12 months or more, unrealized loss	17	4,605	3,183
Total, fair value	108,504	259,560	260,515
Total, unrealized loss	$ 163	$ 5,133	$ 8,955
Less than 12 months, number of positions | Security	9
12 months or more, number of positions | Security	21

Investment Securities, Proceeds

Investment Securities, Proceeds from Sales (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Proceeds from sales and calls of securities [Abstract]
Proceeds	$ 2,780	$ 0	$ 4,090	$ 31,370
Gains	1	0	1	8
Losses	$ 0	$ 0	$ 0	$ 1,338

Investment Securities, Pledged

Investment Securities, Pledged Securities (Details) - USD ($) $ in Millions	Sep. 30, 2019	Dec. 31, 2018	Sep. 30, 2018
Investment Securities [Abstract]
Securities pledged to secure public deposits, FHLB borrowings, and other government agency deposits as required by law	$ 267.2	$ 268.8	$ 241.8

Loans & Leases and Allowance _3

Loans & Leases and Allowance for Credit Losses, Allocation of Allowance For Credit Losses by Portfolio Segment and By Impairment Methodology (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2018
Allowance for Credit Losses [Roll Forward]
Beginning Balance	$ 55,125	$ 51,137	$ 55,266	$ 50,342	$ 50,342
Charge-Offs	(235)	(634)	(654)	(723)	(767)
Recoveries	64	64	142	115	158
Provision	0	2,500	200	3,333	5,533
Ending Balance	54,954	53,067	54,954	53,067	55,266
Ending Balance Individually Evaluated for Impairment	633	649	633	649	565
Ending Balance Collectively Evaluated for Impairment	54,321	52,418	54,321	52,418	54,701
Loans & Leases [Abstract]
Ending Balance	2,617,122	2,416,602	2,617,122	2,416,602	2,571,241
Ending Balance Individually Evaluated for Impairment	14,635	16,359	14,635	16,359	16,347
Ending Balance Collectively Evaluated for Impairment	2,602,487	2,400,243	2,602,487	2,400,243	2,554,894
Commercial Real Estate [Member]
Allowance for Credit Losses [Roll Forward]
Beginning Balance	10,680	10,783	11,609	10,922	10,922
Charge-Offs	0	0	0	0	0
Recoveries	0	0	0	0	2
Provision	82	108	(847)	(31)	685
Ending Balance	10,762	10,891	10,762	10,891	11,609
Ending Balance Individually Evaluated for Impairment	253	314	253	314	234
Ending Balance Collectively Evaluated for Impairment	10,509	10,577	10,509	10,577	11,375
Loans & Leases [Abstract]
Ending Balance	816,668	767,410	816,668	767,410	826,549
Ending Balance Individually Evaluated for Impairment	4,563	4,713	4,563	4,713	4,676
Ending Balance Collectively Evaluated for Impairment	812,105	762,697	812,105	762,697	821,873
Agricultural Real Estate [Member]
Allowance for Credit Losses [Roll Forward]
Beginning Balance	14,572	13,314	14,092	12,085	12,085
Charge-Offs	0	0	0	0	0
Recoveries	0	0	0	0	0
Provision	251	193	731	1,422	2,007
Ending Balance	14,823	13,507	14,823	13,507	14,092
Ending Balance Individually Evaluated for Impairment	0	0	0	0	0
Ending Balance Collectively Evaluated for Impairment	14,823	13,507	14,823	13,507	14,092
Loans & Leases [Abstract]
Ending Balance	617,310	553,608	617,310	553,608	584,625
Ending Balance Individually Evaluated for Impairment	5,678	7,238	5,678	7,238	7,238
Ending Balance Collectively Evaluated for Impairment	611,632	546,370	611,632	546,370	577,387
Real Estate Construction [Member]
Allowance for Credit Losses [Roll Forward]
Beginning Balance	1,697	1,616	1,249	1,846	1,846
Charge-Offs	0	0	0	0	0
Recoveries	0	0	0	0	0
Provision	32	(142)	480	(372)	(597)
Ending Balance	1,729	1,474	1,729	1,474	1,249
Ending Balance Individually Evaluated for Impairment	0	0	0	0	0
Ending Balance Collectively Evaluated for Impairment	1,729	1,474	1,729	1,474	1,249
Loans & Leases [Abstract]
Ending Balance	98,662	92,521	98,662	92,521	98,568
Ending Balance Individually Evaluated for Impairment	0	0	0	0	0
Ending Balance Collectively Evaluated for Impairment	98,662	92,521	98,662	92,521	98,568
Residential 1st Mortgages [Member]
Allowance for Credit Losses [Roll Forward]
Beginning Balance	864	864	880	815	815
Charge-Offs	0	0	0	(12)	(31)
Recoveries	2	6	8	12	15
Provision	(11)	4	(33)	59	81
Ending Balance	855	874	855	874	880
Ending Balance Individually Evaluated for Impairment	121	121	121	121	125
Ending Balance Collectively Evaluated for Impairment	734	753	734	753	755
Loans & Leases [Abstract]
Ending Balance	255,394	263,549	255,394	263,549	259,736
Ending Balance Individually Evaluated for Impairment	2,422	2,426	2,422	2,426	2,491
Ending Balance Collectively Evaluated for Impairment	252,972	261,123	252,972	261,123	257,245
Home Equity Lines & Loans [Member]
Allowance for Credit Losses [Roll Forward]
Beginning Balance	2,743	2,548	2,761	2,324	2,324
Charge-Offs	0	(10)	0	(14)	(8)
Recoveries	9	2	20	4	6
Provision	(50)	58	(79)	284	439
Ending Balance	2,702	2,598	2,702	2,598	2,761
Ending Balance Individually Evaluated for Impairment	12	15	12	15	15
Ending Balance Collectively Evaluated for Impairment	2,690	2,583	2,690	2,583	2,746
Loans & Leases [Abstract]
Ending Balance	39,490	38,490	39,490	38,490	40,789
Ending Balance Individually Evaluated for Impairment	237	305	237	305	297
Ending Balance Collectively Evaluated for Impairment	39,253	38,185	39,253	38,185	40,492
Agricultural [Member]
Allowance for Credit Losses [Roll Forward]
Beginning Balance	7,481	7,658	8,242	8,159	8,159
Charge-Offs	0	0	0	0	0
Recoveries	23	27	34	40	61
Provision	341	518	(431)	4	22
Ending Balance	7,845	8,203	7,845	8,203	8,242
Ending Balance Individually Evaluated for Impairment	95	0	95	0	0
Ending Balance Collectively Evaluated for Impairment	7,750	8,203	7,750	8,203	8,242
Loans & Leases [Abstract]
Ending Balance	289,182	287,821	289,182	287,821	290,463
Ending Balance Individually Evaluated for Impairment	192	0	192	0	0
Ending Balance Collectively Evaluated for Impairment	288,990	287,821	288,990	287,821	290,463
Commercial [Member]
Allowance for Credit Losses [Roll Forward]
Beginning Balance	12,267	9,436	11,656	9,197	9,197
Charge-Offs	(213)	(599)	(592)	(613)	(613)
Recoveries	17	16	40	19	20
Provision	(366)	779	601	1,029	3,052
Ending Balance	11,705	9,632	11,705	9,632	11,656
Ending Balance Individually Evaluated for Impairment	147	192	147	192	185
Ending Balance Collectively Evaluated for Impairment	11,558	9,440	11,558	9,440	11,471
Loans & Leases [Abstract]
Ending Balance	381,774	304,333	381,774	304,333	343,834
Ending Balance Individually Evaluated for Impairment	1,538	1,670	1,538	1,670	1,639
Ending Balance Collectively Evaluated for Impairment	380,236	302,663	380,236	302,663	342,195
Consumer & Other [Member]
Allowance for Credit Losses [Roll Forward]
Beginning Balance	464	270	494	209	209
Charge-Offs	(22)	(25)	(62)	(84)	(115)
Recoveries	13	13	40	40	54
Provision	20	49	3	142	346
Ending Balance	475	307	475	307	494
Ending Balance Individually Evaluated for Impairment	5	7	5	7	6
Ending Balance Collectively Evaluated for Impairment	470	300	470	300	488
Loans & Leases [Abstract]
Ending Balance	16,871	7,723	16,871	7,723	19,412
Ending Balance Individually Evaluated for Impairment	5	7	5	7	6
Ending Balance Collectively Evaluated for Impairment	16,866	7,716	16,866	7,716	19,406
Leases [Member]
Allowance for Credit Losses [Roll Forward]
Beginning Balance	3,100	3,400	4,022	3,363	3,363
Charge-Offs	0	0	0	0	0
Recoveries	0	0	0	0	0
Provision	(47)	393	(969)	430	659
Ending Balance	3,053	3,793	3,053	3,793	4,022
Ending Balance Individually Evaluated for Impairment	0	0	0	0	0
Ending Balance Collectively Evaluated for Impairment	3,053	3,793	3,053	3,793	4,022
Loans & Leases [Abstract]
Ending Balance	101,771	101,147	101,771	101,147	107,265
Ending Balance Individually Evaluated for Impairment	0	0	0	0	0
Ending Balance Collectively Evaluated for Impairment	101,771	101,147	101,771	101,147	107,265
Unallocated [Member]
Allowance for Credit Losses [Roll Forward]
Beginning Balance	1,257	1,248	261	1,422	1,422
Charge-Offs	0	0	0	0	0
Recoveries	0	0	0	0	0
Provision	(252)	540	744	366	(1,161)
Ending Balance	1,005	1,788	1,005	1,788	261
Ending Balance Individually Evaluated for Impairment	0	0	0	0	0
Ending Balance Collectively Evaluated for Impairment	1,005	1,788	1,005	1,788	261
Loans & Leases [Abstract]
Ending Balance	0	0	0	0	0
Ending Balance Individually Evaluated for Impairment	0	0	0	0	0
Ending Balance Collectively Evaluated for Impairment	0	0	0	0	0
Restructured Loans [Member]
Loans & Leases [Abstract]
Ending Balance Individually Evaluated for Impairment	$ 2,600	$ 2,800	$ 2,600	$ 2,800	$ 2,800

Loans & Leases and Allowance _4

Loans & Leases and Allowance for Credit Losses, Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings (Details) - USD ($) $ in Thousands	Sep. 30, 2019	Dec. 31, 2018	Sep. 30, 2018
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Loans & leases	$ 2,617,122	$ 2,571,241	$ 2,416,602
Pass [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Loans & leases	2,590,168	2,543,255	2,389,680
Special Mention [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Loans & leases	11,606	12,865	10,648
Substandard [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Loans & leases	15,348	15,121	16,274
Doubtful [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Loans & leases	0	0	0
Loss [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Loans & leases	0	0	0
Commercial Real Estate [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Loans & leases	816,668	826,549	767,410
Commercial Real Estate [Member] | Pass [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Loans & leases	814,560	823,983	764,839
Commercial Real Estate [Member] | Special Mention [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Loans & leases	2,108	2,566	2,571
Commercial Real Estate [Member] | Substandard [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Loans & leases	0	0	0
Agricultural Real Estate [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Loans & leases	617,310	584,625	553,608
Agricultural Real Estate [Member] | Pass [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Loans & leases	602,781	566,612	537,027
Agricultural Real Estate [Member] | Special Mention [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Loans & leases	2,491	4,703	3,271
Agricultural Real Estate [Member] | Substandard [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Loans & leases	12,038	13,310	13,310
Real Estate Construction [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Loans & leases	98,662	98,568	92,521
Real Estate Construction [Member] | Pass [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Loans & leases	98,662	98,568	92,521
Real Estate Construction [Member] | Special Mention [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Loans & leases	0	0	0
Real Estate Construction [Member] | Substandard [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Loans & leases	0	0	0
Residential 1st Mortgages [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Loans & leases	255,394	259,736	263,549
Residential 1st Mortgages [Member] | Pass [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Loans & leases	254,594	259,208	262,946
Residential 1st Mortgages [Member] | Special Mention [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Loans & leases	0	0	0
Residential 1st Mortgages [Member] | Substandard [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Loans & leases	800	528	603
Home Equity Lines & Loans [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Loans & leases	39,490	40,789	38,490
Home Equity Lines & Loans [Member] | Pass [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Loans & leases	39,374	40,744	38,443
Home Equity Lines & Loans [Member] | Special Mention [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Loans & leases	0	0	0
Home Equity Lines & Loans [Member] | Substandard [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Loans & leases	116	45	47
Agricultural [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Loans & leases	289,182	290,463	287,821
Agricultural [Member] | Pass [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Loans & leases	284,211	284,561	281,698
Agricultural [Member] | Special Mention [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Loans & leases	4,168	5,433	4,635
Agricultural [Member] | Substandard [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Loans & leases	803	469	1,488
Commercial [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Loans & leases	381,774	343,834	304,333
Commercial [Member] | Pass [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Loans & leases	377,779	343,085	303,507
Commercial [Member] | Special Mention [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Loans & leases	2,839	163	171
Commercial [Member] | Substandard [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Loans & leases	1,156	586	655
Consumer & Other [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Loans & leases	16,871	19,412	7,723
Consumer & Other [Member] | Pass [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Loans & leases	16,436	19,229	7,552
Consumer & Other [Member] | Special Mention [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Loans & leases	0	0	0
Consumer & Other [Member] | Substandard [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Loans & leases	435	183	171
Leases [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Loans & leases	101,771	107,265	101,147
Leases [Member] | Pass [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Loans & leases	101,771	107,265	101,147
Leases [Member] | Special Mention [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Loans & leases	0	0	0
Leases [Member] | Substandard [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Loans & leases	$ 0	$ 0	$ 0

Loans & Leases and Allowance _5

Loans & Leases and Allowance for Credit Losses, Aging Analysis of Loan & Lease Portfolio by the Time Past Due (Details) - USD ($) $ in Thousands	Sep. 30, 2019	Dec. 31, 2018	Sep. 30, 2018
Aging Analysis of Loan & Lease Portfolio by Time Past Due [Abstract]
90 Days and Still Accruing	$ 0	$ 0	$ 0
Nonaccrual	0	0	0
Total Past Due	661	1,438	355
Current	2,616,461	2,569,803	2,416,247
Total Loans & Leases	2,617,122	2,571,241	2,416,602
30-59 Days Past Due [Member]
Aging Analysis of Loan & Lease Portfolio by Time Past Due [Abstract]
Total Past Due	517	707	355
60-89 Days Past Due [Member]
Aging Analysis of Loan & Lease Portfolio by Time Past Due [Abstract]
Total Past Due	144	731	0
Commercial Real Estate [Member]
Aging Analysis of Loan & Lease Portfolio by Time Past Due [Abstract]
90 Days and Still Accruing	0	0	0
Nonaccrual	0	0	0
Total Past Due	0	731	0
Current	816,668	825,818	767,410
Total Loans & Leases	816,668	826,549	767,410
Commercial Real Estate [Member] | 30-59 Days Past Due [Member]
Aging Analysis of Loan & Lease Portfolio by Time Past Due [Abstract]
Total Past Due	0	0	0
Commercial Real Estate [Member] | 60-89 Days Past Due [Member]
Aging Analysis of Loan & Lease Portfolio by Time Past Due [Abstract]
Total Past Due	0	731	0
Agricultural Real Estate [Member]
Aging Analysis of Loan & Lease Portfolio by Time Past Due [Abstract]
90 Days and Still Accruing	0	0	0
Nonaccrual	0	0	0
Total Past Due	0	0	0
Current	617,310	584,625	553,608
Total Loans & Leases	617,310	584,625	553,608
Agricultural Real Estate [Member] | 30-59 Days Past Due [Member]
Aging Analysis of Loan & Lease Portfolio by Time Past Due [Abstract]
Total Past Due	0	0	0
Agricultural Real Estate [Member] | 60-89 Days Past Due [Member]
Aging Analysis of Loan & Lease Portfolio by Time Past Due [Abstract]
Total Past Due	0	0	0
Real Estate Construction [Member]
Aging Analysis of Loan & Lease Portfolio by Time Past Due [Abstract]
90 Days and Still Accruing	0	0	0
Nonaccrual	0	0	0
Total Past Due	0	327	0
Current	98,662	98,241	92,521
Total Loans & Leases	98,662	98,568	92,521
Real Estate Construction [Member] | 30-59 Days Past Due [Member]
Aging Analysis of Loan & Lease Portfolio by Time Past Due [Abstract]
Total Past Due	0	327	0
Real Estate Construction [Member] | 60-89 Days Past Due [Member]
Aging Analysis of Loan & Lease Portfolio by Time Past Due [Abstract]
Total Past Due	0	0	0
Residential 1st Mortgages [Member]
Aging Analysis of Loan & Lease Portfolio by Time Past Due [Abstract]
90 Days and Still Accruing	0	0	0
Nonaccrual	0	0	0
Total Past Due	0	367	167
Current	255,394	259,369	263,382
Total Loans & Leases	255,394	259,736	263,549
Residential 1st Mortgages [Member] | 30-59 Days Past Due [Member]
Aging Analysis of Loan & Lease Portfolio by Time Past Due [Abstract]
Total Past Due	0	367	167
Residential 1st Mortgages [Member] | 60-89 Days Past Due [Member]
Aging Analysis of Loan & Lease Portfolio by Time Past Due [Abstract]
Total Past Due	0	0	0
Home Equity Lines & Loans [Member]
Aging Analysis of Loan & Lease Portfolio by Time Past Due [Abstract]
90 Days and Still Accruing	0	0	0
Nonaccrual	0	0	0
Total Past Due	84	0	0
Current	39,406	40,789	38,490
Total Loans & Leases	39,490	40,789	38,490
Home Equity Lines & Loans [Member] | 30-59 Days Past Due [Member]
Aging Analysis of Loan & Lease Portfolio by Time Past Due [Abstract]
Total Past Due	0	0	0
Home Equity Lines & Loans [Member] | 60-89 Days Past Due [Member]
Aging Analysis of Loan & Lease Portfolio by Time Past Due [Abstract]
Total Past Due	84	0	0
Agricultural [Member]
Aging Analysis of Loan & Lease Portfolio by Time Past Due [Abstract]
90 Days and Still Accruing	0	0	0
Nonaccrual	0	0	0
Total Past Due	250	0	150
Current	288,932	290,463	287,671
Total Loans & Leases	289,182	290,463	287,821
Agricultural [Member] | 30-59 Days Past Due [Member]
Aging Analysis of Loan & Lease Portfolio by Time Past Due [Abstract]
Total Past Due	250	0	150
Agricultural [Member] | 60-89 Days Past Due [Member]
Aging Analysis of Loan & Lease Portfolio by Time Past Due [Abstract]
Total Past Due	0	0	0
Commercial [Member]
Aging Analysis of Loan & Lease Portfolio by Time Past Due [Abstract]
90 Days and Still Accruing	0	0	0
Nonaccrual	0	0	0
Total Past Due	258	0	21
Current	381,516	343,834	304,312
Total Loans & Leases	381,774	343,834	304,333
Commercial [Member] | 30-59 Days Past Due [Member]
Aging Analysis of Loan & Lease Portfolio by Time Past Due [Abstract]
Total Past Due	258	0	21
Commercial [Member] | 60-89 Days Past Due [Member]
Aging Analysis of Loan & Lease Portfolio by Time Past Due [Abstract]
Total Past Due	0	0	0
Consumer & Other [Member]
Aging Analysis of Loan & Lease Portfolio by Time Past Due [Abstract]
90 Days and Still Accruing	0	0	0
Nonaccrual	0	0
Total Past Due	69	13	17
Current	16,802	19,399	7,706
Total Loans & Leases	16,871	19,412	7,723
Consumer & Other [Member] | 30-59 Days Past Due [Member]
Aging Analysis of Loan & Lease Portfolio by Time Past Due [Abstract]
Total Past Due	9	13	17
Consumer & Other [Member] | 60-89 Days Past Due [Member]
Aging Analysis of Loan & Lease Portfolio by Time Past Due [Abstract]
Total Past Due	60	0	0
Leases [Member]
Aging Analysis of Loan & Lease Portfolio by Time Past Due [Abstract]
90 Days and Still Accruing	0	0	0
Nonaccrual	0	0
Total Past Due	0	0	0
Current	101,771	107,265	101,147
Total Loans & Leases	101,771	107,265	101,147
Leases [Member] | 30-59 Days Past Due [Member]
Aging Analysis of Loan & Lease Portfolio by Time Past Due [Abstract]
Total Past Due	0	0	0
Leases [Member] | 60-89 Days Past Due [Member]
Aging Analysis of Loan & Lease Portfolio by Time Past Due [Abstract]
Total Past Due	$ 0	$ 0	$ 0

Loans & Leases and Allowance _6

Loans & Leases and Allowance for Credit Losses, Impaired Loans & Lease (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2018
With no related allowance recorded [Abstract]
Recorded Investment	$ 5,767	$ 7,337	$ 5,767	$ 7,337	$ 7,334
Unpaid Principal Balance	5,767	7,336	5,767	7,336	7,334
Average Recorded Investment	5,797	3,719	6,570	1,458	3,945
Interest Income Recognized	91	8	297	20	135
With an allowance recorded [Abstract]
Recorded Investment	6,246	6,239	6,246	6,239	6,266
Unpaid Principal Balance	6,466	6,411	6,466	6,411	6,460
Related Allowance	584	594	584	594	511
Average Recorded Investment	6,278	6,628	6,316	5,902	6,217
Interest Income Recognized	58	51	174	151	206
Total [Abstract]
Recorded Investment	12,013	13,576	12,013	13,576	13,600
Unpaid Principal Balance	12,233	13,747	12,233	13,747	13,794
Related Allowance	584	594	584	594	511
Average Recorded Investment	12,075	10,347	12,886	7,360	10,162
Interest Income Recognized	149	59	471	171	341
Commercial Real Estate [Member]
With no related allowance recorded [Abstract]
Recorded Investment	89	98	89	98	95
Unpaid Principal Balance	89	98	89	98	96
Average Recorded Investment	90	99	92	101	99
Interest Income Recognized	2	2	6	6	8
With an allowance recorded [Abstract]
Recorded Investment	2,840	2,920	2,840	2,920	2,902
Unpaid Principal Balance	2,840	2,910	2,840	2,910	2,892
Related Allowance	253	314	253	314	234
Average Recorded Investment	2,853	2,929	2,873	2,950	2,929
Interest Income Recognized	24	24	71	72	96
Total [Abstract]
Related Allowance	253	314	253	314	234
Agricultural Real Estate [Member]
With no related allowance recorded [Abstract]
Recorded Investment	5,678	7,239	5,678	7,239	7,239
Unpaid Principal Balance	5,678	7,238	5,678	7,238	7,238
Average Recorded Investment	5,691	3,620	6,467	804	3,620
Interest Income Recognized	89	6	290	6	119
Residential 1st Mortgages [Member]
With no related allowance recorded [Abstract]
Recorded Investment		0		0	0
Unpaid Principal Balance		0		0	0
Average Recorded Investment		0		553	226
Interest Income Recognized		0		8	8
With an allowance recorded [Abstract]
Recorded Investment	1,601	1,562	1,601	1,562	1,640
Unpaid Principal Balance	1,810	1,739	1,810	1,739	1,838
Related Allowance	80	77	80	77	82
Average Recorded Investment	1,608	1,630	1,620	989	1,371
Interest Income Recognized	18	12	56	32	48
Total [Abstract]
Related Allowance	80	77	80	77	82
Home Equity Lines & Loans [Member]
With an allowance recorded [Abstract]
Recorded Investment	70	75	70	75	74
Unpaid Principal Balance	80	85	80	85	84
Related Allowance	4	4	4	4	4
Average Recorded Investment	71	76	72	76	76
Interest Income Recognized	1	1	3	3	4
Total [Abstract]
Related Allowance	4	4	4	4	4
Agricultural [Member]
With an allowance recorded [Abstract]
Recorded Investment	192		192
Unpaid Principal Balance	192		192
Related Allowance	95		95
Average Recorded Investment	195		165
Interest Income Recognized	2		4
Total [Abstract]
Related Allowance	95		95
Commercial [Member]
With no related allowance recorded [Abstract]
Recorded Investment	0		0
Unpaid Principal Balance	0		0
Average Recorded Investment	16		11
Interest Income Recognized	0		1
With an allowance recorded [Abstract]
Recorded Investment	1,538	1,675	1,538	1,675	1,644
Unpaid Principal Balance	1,538	1,670	1,538	1,670	1,639
Related Allowance	147	192	147	192	185
Average Recorded Investment	1,545	1,986	1,580	1,879	1,834
Interest Income Recognized	13	14	40	44	58
Total [Abstract]
Related Allowance	147	192	147	192	185
Consumer & Other [Member]
With an allowance recorded [Abstract]
Recorded Investment	5	7	5	7	6
Unpaid Principal Balance	6	7	6	7	7
Related Allowance	5	7	5	7	6
Average Recorded Investment	6	7	6	8	7
Interest Income Recognized	0	0	0	0	0
Total [Abstract]
Related Allowance	$ 5	$ 7	$ 5	$ 7	$ 6

Loans & Leases and Allowance _7

Loans & Leases and Allowance for Credit Losses, Loans & Lease by Class Modified as Troubled Debt Restructured Loans (Details) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2019USD ($)Loan	Sep. 30, 2018USD ($)Loan	Sep. 30, 2019USD ($)Loan	Sep. 30, 2018USD ($)Loan	Dec. 31, 2018USD ($)Loan
Troubled Debt Restructured Loans [Abstract]
Formal foreclosure proceedings in process for consumer mortgage loans secured by residential real estate properties	$ 0		$ 0
Specific reserves allocated to troubled debt restructured loans & leases	584	$ 594	584	$ 594	$ 511
Commitments to lend additional amounts to customers with outstanding loans that are classified as troubled debt restructurings	$ 0	$ 0	$ 0	$ 0	$ 0
Loans by class modified as troubled debt restructured loans [Abstract]
Number of Loans | Loan	0	1	1	2	3
Pre-Modification Outstanding Recorded Investment	$ 0	$ 7,239	$ 201	$ 7,414	$ 7,525
Post-Modification Outstanding Recorded Investment	$ 0	$ 7,239	$ 201	$ 7,402	$ 7,494
Number of loans modified as troubled debt restructurings with subsequent payment defaults | Loan	0	0	0	0	0
Threshold period after which loan is considered to be in payment default			90 days
TDR's charge-offs					$ 31
Stated Interest Rate Reduction [Member]
Troubled Debt Restructured Loans [Abstract]
Period of modifications		5 years			5 years
Extended Maturity [Member]
Troubled Debt Restructured Loans [Abstract]
Period of modifications			6 years	10 years	10 years
Performing [Member]
Troubled Debt Restructured Loans [Abstract]
Troubled debt restructured loans	$ 12,000	$ 13,600	$ 12,000	$ 13,600	$ 13,600
Agricultural Real Estate [Member]
Loans by class modified as troubled debt restructured loans [Abstract]
Number of Loans | Loan		1		1	1
Pre-Modification Outstanding Recorded Investment		$ 7,239		$ 7,239	$ 7,239
Post-Modification Outstanding Recorded Investment		$ 7,239		$ 7,239	$ 7,239
Residential 1st Mortgages [Member]
Loans by class modified as troubled debt restructured loans [Abstract]
Number of Loans | Loan		0		1	2
Pre-Modification Outstanding Recorded Investment		$ 0		$ 175	$ 286
Post-Modification Outstanding Recorded Investment		$ 0		$ 163	$ 255
Agricultural [Member]
Loans by class modified as troubled debt restructured loans [Abstract]
Number of Loans | Loan	0		1
Pre-Modification Outstanding Recorded Investment	$ 0		$ 201
Post-Modification Outstanding Recorded Investment	$ 0		$ 201

Fair Value Measurements, Assets

Fair Value Measurements, Assets and Liabilities Measured at Fair Value on a Recurring Basis (Details) - USD ($) $ in Thousands		3 Months Ended		9 Months Ended
		Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2018
Assets Measured at Fair Value on Recurring Basis by Fair Value Hierarchy [Abstract]
Investment Securities Available-for-Sale		$ 492,930	$ 458,311	$ 492,930	$ 458,311	$ 495,396
Level 1 to Level 2 transfers		0	0	0	0
Level 2 to Level 1 transfers		0	0	0	0
Transfer into Level 3		0	0	0	0
Transfer out of Level 3		0	0	0	0
Unfunded commitments		700		700
Unrealized gain (losses) on investments		0	0	$ 0	0
Impaired Loans [Member]
Assets Measured at Fair Value on Recurring Basis by Fair Value Hierarchy [Abstract]
Percentage of selling costs				10.00%
ORE [Member]
Assets Measured at Fair Value on Recurring Basis by Fair Value Hierarchy [Abstract]
Percentage of selling costs				10.00%
Government Agency & Government-Sponsored Entities [Member]
Assets Measured at Fair Value on Recurring Basis by Fair Value Hierarchy [Abstract]
Investment Securities Available-for-Sale			3,052		3,052	3,039
US Treasury Notes [Member]
Assets Measured at Fair Value on Recurring Basis by Fair Value Hierarchy [Abstract]
Investment Securities Available-for-Sale		129,989	164,208	$ 129,989	164,208	164,514
US Government Agency SBA [Member]
Assets Measured at Fair Value on Recurring Basis by Fair Value Hierarchy [Abstract]
Investment Securities Available-for-Sale		11,744	16,973	11,744	16,973	15,447
Mortgage Backed Securities [Member]
Assets Measured at Fair Value on Recurring Basis by Fair Value Hierarchy [Abstract]
Investment Securities Available-for-Sale	[1]	347,557	271,067	347,557	271,067	307,045
Recurring [Member]
Assets Measured at Fair Value on Recurring Basis by Fair Value Hierarchy [Abstract]
Investment Securities Available-for-Sale		492,930	458,311	492,930	458,311	495,396
Recurring [Member] | Government Agency & Government-Sponsored Entities [Member]
Assets Measured at Fair Value on Recurring Basis by Fair Value Hierarchy [Abstract]
Investment Securities Available-for-Sale			3,052		3,052	3,039
Recurring [Member] | US Treasury Notes [Member]
Assets Measured at Fair Value on Recurring Basis by Fair Value Hierarchy [Abstract]
Investment Securities Available-for-Sale		129,989	164,208	129,989	164,208	164,514
Recurring [Member] | US Government Agency SBA [Member]
Assets Measured at Fair Value on Recurring Basis by Fair Value Hierarchy [Abstract]
Investment Securities Available-for-Sale		11,744	16,973	11,744	16,973	15,447
Recurring [Member] | Mortgage Backed Securities [Member]
Assets Measured at Fair Value on Recurring Basis by Fair Value Hierarchy [Abstract]
Investment Securities Available-for-Sale		347,557	271,067	347,557	271,067	307,045
Recurring [Member] | Other [Member]
Assets Measured at Fair Value on Recurring Basis by Fair Value Hierarchy [Abstract]
Investment Securities Available-for-Sale		514	3,011	514	3,011	5,351
Recurring [Member] | Quoted Prices in Active Markets for Identical Assets (Level 1) [Member]
Assets Measured at Fair Value on Recurring Basis by Fair Value Hierarchy [Abstract]
Investment Securities Available-for-Sale		130,193	164,409	130,193	164,409	164,716
Recurring [Member] | Quoted Prices in Active Markets for Identical Assets (Level 1) [Member] | Government Agency & Government-Sponsored Entities [Member]
Assets Measured at Fair Value on Recurring Basis by Fair Value Hierarchy [Abstract]
Investment Securities Available-for-Sale			0		0	0
Recurring [Member] | Quoted Prices in Active Markets for Identical Assets (Level 1) [Member] | US Treasury Notes [Member]
Assets Measured at Fair Value on Recurring Basis by Fair Value Hierarchy [Abstract]
Investment Securities Available-for-Sale		129,989	164,208	129,989	164,208	164,514
Recurring [Member] | Quoted Prices in Active Markets for Identical Assets (Level 1) [Member] | US Government Agency SBA [Member]
Assets Measured at Fair Value on Recurring Basis by Fair Value Hierarchy [Abstract]
Investment Securities Available-for-Sale		0	0	0	0	0
Recurring [Member] | Quoted Prices in Active Markets for Identical Assets (Level 1) [Member] | Mortgage Backed Securities [Member]
Assets Measured at Fair Value on Recurring Basis by Fair Value Hierarchy [Abstract]
Investment Securities Available-for-Sale		0	0	0	0	0
Recurring [Member] | Quoted Prices in Active Markets for Identical Assets (Level 1) [Member] | Other [Member]
Assets Measured at Fair Value on Recurring Basis by Fair Value Hierarchy [Abstract]
Investment Securities Available-for-Sale		204	201	204	201	202
Recurring [Member] | Other Observable Inputs (Level 2) [Member]
Assets Measured at Fair Value on Recurring Basis by Fair Value Hierarchy [Abstract]
Investment Securities Available-for-Sale		359,611	291,402	359,611	291,402	325,841
Recurring [Member] | Other Observable Inputs (Level 2) [Member] | Government Agency & Government-Sponsored Entities [Member]
Assets Measured at Fair Value on Recurring Basis by Fair Value Hierarchy [Abstract]
Investment Securities Available-for-Sale			3,052		3,052	3,039
Recurring [Member] | Other Observable Inputs (Level 2) [Member] | US Treasury Notes [Member]
Assets Measured at Fair Value on Recurring Basis by Fair Value Hierarchy [Abstract]
Investment Securities Available-for-Sale		0	0	0	0	0
Recurring [Member] | Other Observable Inputs (Level 2) [Member] | US Government Agency SBA [Member]
Assets Measured at Fair Value on Recurring Basis by Fair Value Hierarchy [Abstract]
Investment Securities Available-for-Sale		11,744	16,973	11,744	16,973	15,447
Recurring [Member] | Other Observable Inputs (Level 2) [Member] | Mortgage Backed Securities [Member]
Assets Measured at Fair Value on Recurring Basis by Fair Value Hierarchy [Abstract]
Investment Securities Available-for-Sale		347,557	271,067	347,557	271,067	307,045
Recurring [Member] | Other Observable Inputs (Level 2) [Member] | Other [Member]
Assets Measured at Fair Value on Recurring Basis by Fair Value Hierarchy [Abstract]
Investment Securities Available-for-Sale		310	310	310	310	310
Recurring [Member] | Significant Unobservable Inputs (Level 3) [Member]
Assets Measured at Fair Value on Recurring Basis by Fair Value Hierarchy [Abstract]
Investment Securities Available-for-Sale		0	2,500	0	2,500	4,839
Recurring [Member] | Significant Unobservable Inputs (Level 3) [Member] | Government Agency & Government-Sponsored Entities [Member]
Assets Measured at Fair Value on Recurring Basis by Fair Value Hierarchy [Abstract]
Investment Securities Available-for-Sale			0		0	0
Recurring [Member] | Significant Unobservable Inputs (Level 3) [Member] | US Treasury Notes [Member]
Assets Measured at Fair Value on Recurring Basis by Fair Value Hierarchy [Abstract]
Investment Securities Available-for-Sale		0	0	0	0	0
Recurring [Member] | Significant Unobservable Inputs (Level 3) [Member] | US Government Agency SBA [Member]
Assets Measured at Fair Value on Recurring Basis by Fair Value Hierarchy [Abstract]
Investment Securities Available-for-Sale		0	0	0	0	0
Recurring [Member] | Significant Unobservable Inputs (Level 3) [Member] | Mortgage Backed Securities [Member]
Assets Measured at Fair Value on Recurring Basis by Fair Value Hierarchy [Abstract]
Investment Securities Available-for-Sale		0	0	0	0	0
Recurring [Member] | Significant Unobservable Inputs (Level 3) [Member] | Other [Member]
Assets Measured at Fair Value on Recurring Basis by Fair Value Hierarchy [Abstract]
Investment Securities Available-for-Sale		0	$ 2,500	0	$ 2,500	$ 4,839
Recurring [Member] | Fair Value Measured at Net Asset Value Per Share [Member] | SBA Loan Fund Investment Measured at NAV [Member]
Assets Measured at Fair Value on Recurring Basis by Fair Value Hierarchy [Abstract]
Investment Securities Available-for-Sale		$ 3,126		$ 3,126
[1]	All Mortgage Backed Securities consist of securities collateralized by residential real estate and were issued by an agency or government sponsored entity of the U.S. government.

Fair Value Measurements, Asse_2

Fair Value Measurements, Assets or Liabilities Measured at Fair Value on a Non-recurring Basis (Details) - Nonrecurring [Member] - USD ($) $ in Thousands	Sep. 30, 2019	Dec. 31, 2018	Sep. 30, 2018
Fair Value on Non-recurring Basis by Fair Value Hierarchy [Abstract]
Impaired Loans	$ 5,658	$ 5,732	$ 5,621
Other Real Estate	873	873	873
Total Assets Measured at Fair Value On a Non-Recurring Basis	6,531	6,605	6,494
Commercial Real Estate [Member]
Fair Value on Non-recurring Basis by Fair Value Hierarchy [Abstract]
Impaired Loans	2,587	2,658	2,596
Residential 1st Mortgage [Member]
Fair Value on Non-recurring Basis by Fair Value Hierarchy [Abstract]
Impaired Loans	1,518	1,550	1,476
Home Equity Lines and Loans [Member]
Fair Value on Non-recurring Basis by Fair Value Hierarchy [Abstract]
Impaired Loans	66	70	71
Agricultural [Member]
Fair Value on Non-recurring Basis by Fair Value Hierarchy [Abstract]
Impaired Loans	97
Commercial [Member]
Fair Value on Non-recurring Basis by Fair Value Hierarchy [Abstract]
Impaired Loans	1,390	1,454	1,478
Real Estate Construction [Member]
Fair Value on Non-recurring Basis by Fair Value Hierarchy [Abstract]
Other Real Estate	873	873	873
Quoted Prices in Active Markets for Identical Assets (Level 1) [Member]
Fair Value on Non-recurring Basis by Fair Value Hierarchy [Abstract]
Impaired Loans	0	0	0
Other Real Estate	0	0	0
Total Assets Measured at Fair Value On a Non-Recurring Basis	0	0	0
Quoted Prices in Active Markets for Identical Assets (Level 1) [Member] | Commercial Real Estate [Member]
Fair Value on Non-recurring Basis by Fair Value Hierarchy [Abstract]
Impaired Loans	0	0	0
Quoted Prices in Active Markets for Identical Assets (Level 1) [Member] | Residential 1st Mortgage [Member]
Fair Value on Non-recurring Basis by Fair Value Hierarchy [Abstract]
Impaired Loans	0	0	0
Quoted Prices in Active Markets for Identical Assets (Level 1) [Member] | Home Equity Lines and Loans [Member]
Fair Value on Non-recurring Basis by Fair Value Hierarchy [Abstract]
Impaired Loans	0	0	0
Quoted Prices in Active Markets for Identical Assets (Level 1) [Member] | Agricultural [Member]
Fair Value on Non-recurring Basis by Fair Value Hierarchy [Abstract]
Impaired Loans	0
Quoted Prices in Active Markets for Identical Assets (Level 1) [Member] | Commercial [Member]
Fair Value on Non-recurring Basis by Fair Value Hierarchy [Abstract]
Impaired Loans	0	0	0
Quoted Prices in Active Markets for Identical Assets (Level 1) [Member] | Real Estate Construction [Member]
Fair Value on Non-recurring Basis by Fair Value Hierarchy [Abstract]
Other Real Estate	0	0	0
Other Observable Inputs (Level 2) [Member]
Fair Value on Non-recurring Basis by Fair Value Hierarchy [Abstract]
Impaired Loans	0	0	0
Other Real Estate	0	0	0
Total Assets Measured at Fair Value On a Non-Recurring Basis	0	0	0
Other Observable Inputs (Level 2) [Member] | Commercial Real Estate [Member]
Fair Value on Non-recurring Basis by Fair Value Hierarchy [Abstract]
Impaired Loans	0	0	0
Other Observable Inputs (Level 2) [Member] | Residential 1st Mortgage [Member]
Fair Value on Non-recurring Basis by Fair Value Hierarchy [Abstract]
Impaired Loans	0	0	0
Other Observable Inputs (Level 2) [Member] | Home Equity Lines and Loans [Member]
Fair Value on Non-recurring Basis by Fair Value Hierarchy [Abstract]
Impaired Loans	0	0	0
Other Observable Inputs (Level 2) [Member] | Agricultural [Member]
Fair Value on Non-recurring Basis by Fair Value Hierarchy [Abstract]
Impaired Loans	0
Other Observable Inputs (Level 2) [Member] | Commercial [Member]
Fair Value on Non-recurring Basis by Fair Value Hierarchy [Abstract]
Impaired Loans	0	0	0
Other Observable Inputs (Level 2) [Member] | Real Estate Construction [Member]
Fair Value on Non-recurring Basis by Fair Value Hierarchy [Abstract]
Other Real Estate	0	0	0
Significant Unobservable Inputs (Level 3) [Member]
Fair Value on Non-recurring Basis by Fair Value Hierarchy [Abstract]
Impaired Loans	5,658	5,732	5,621
Other Real Estate	873	873	873
Total Assets Measured at Fair Value On a Non-Recurring Basis	6,531	6,605	6,494
Significant Unobservable Inputs (Level 3) [Member] | Commercial Real Estate [Member]
Fair Value on Non-recurring Basis by Fair Value Hierarchy [Abstract]
Impaired Loans	2,587	2,658	2,596
Significant Unobservable Inputs (Level 3) [Member] | Residential 1st Mortgage [Member]
Fair Value on Non-recurring Basis by Fair Value Hierarchy [Abstract]
Impaired Loans	1,518	1,550	1,476
Significant Unobservable Inputs (Level 3) [Member] | Home Equity Lines and Loans [Member]
Fair Value on Non-recurring Basis by Fair Value Hierarchy [Abstract]
Impaired Loans	66	70	71
Significant Unobservable Inputs (Level 3) [Member] | Agricultural [Member]
Fair Value on Non-recurring Basis by Fair Value Hierarchy [Abstract]
Impaired Loans	97
Significant Unobservable Inputs (Level 3) [Member] | Commercial [Member]
Fair Value on Non-recurring Basis by Fair Value Hierarchy [Abstract]
Impaired Loans	1,390	1,454	1,478
Significant Unobservable Inputs (Level 3) [Member] | Real Estate Construction [Member]
Fair Value on Non-recurring Basis by Fair Value Hierarchy [Abstract]
Other Real Estate	$ 873	$ 873	$ 873

Fair Value Measurements, Quanti

Fair Value Measurements, Quantitative Information (Details) $ in Thousands	Sep. 30, 2019USD ($)	Dec. 31, 2018USD ($)	Sep. 30, 2018USD ($)
Level 3 [Member] | Commercial Real Estate [Member] | Income Approach [Member] | Capitalization Rate [Member]
Quantitative Information [Abstract]
Impaired loans, measurement input	0.0325	0.0325	0.0325
Level 3 [Member] | Commercial Real Estate [Member] | Income Approach [Member] | Capitalization Rate [Member] | Weighted Average [Member]
Quantitative Information [Abstract]
Impaired loans, measurement input	0.0325	0.0325	0.0325
Level 3 [Member] | Residential 1st Mortgage [Member] | Sales Comparison Approach [Member] | Adjustment for Difference Between Comparable Sales [Member] | Minimum [Member]
Quantitative Information [Abstract]
Impaired loans, measurement input	0.0100	0.01	0.01
Level 3 [Member] | Residential 1st Mortgage [Member] | Sales Comparison Approach [Member] | Adjustment for Difference Between Comparable Sales [Member] | Maximum [Member]
Quantitative Information [Abstract]
Impaired loans, measurement input	0.0450	0.04	0.04
Level 3 [Member] | Residential 1st Mortgage [Member] | Sales Comparison Approach [Member] | Adjustment for Difference Between Comparable Sales [Member] | Weighted Average [Member]
Quantitative Information [Abstract]
Impaired loans, measurement input	0.0281	0.03	0.03
Level 3 [Member] | Home Equity Lines and Loans [Member] | Sales Comparison Approach [Member] | Adjustment for Difference Between Comparable Sales [Member] | Minimum [Member]
Quantitative Information [Abstract]
Impaired loans, measurement input	0.0100	0.01	0.01
Level 3 [Member] | Home Equity Lines and Loans [Member] | Sales Comparison Approach [Member] | Adjustment for Difference Between Comparable Sales [Member] | Maximum [Member]
Quantitative Information [Abstract]
Impaired loans, measurement input	0.0200	0.02	0.02
Level 3 [Member] | Home Equity Lines and Loans [Member] | Sales Comparison Approach [Member] | Adjustment for Difference Between Comparable Sales [Member] | Weighted Average [Member]
Quantitative Information [Abstract]
Impaired loans, measurement input	0.0138	0.02	0.01
Level 3 [Member] | Agricultural [Member] | Income Approach [Member] | Capitalization Rate [Member]
Quantitative Information [Abstract]
Impaired loans, measurement input	0.0325
Level 3 [Member] | Agricultural [Member] | Income Approach [Member] | Capitalization Rate [Member] | Weighted Average [Member]
Quantitative Information [Abstract]
Impaired loans, measurement input	0.0325
Level 3 [Member] | Commercial [Member] | Income Approach [Member] | Capitalization Rate [Member]
Quantitative Information [Abstract]
Impaired loans, measurement input	0.0325
Level 3 [Member] | Commercial [Member] | Income Approach [Member] | Capitalization Rate [Member] | Minimum [Member]
Quantitative Information [Abstract]
Impaired loans, measurement input		0.0295	0.0295
Level 3 [Member] | Commercial [Member] | Income Approach [Member] | Capitalization Rate [Member] | Maximum [Member]
Quantitative Information [Abstract]
Impaired loans, measurement input		0.0870	0.0870
Level 3 [Member] | Commercial [Member] | Income Approach [Member] | Capitalization Rate [Member] | Weighted Average [Member]
Quantitative Information [Abstract]
Impaired loans, measurement input	0.0325	0.0340	0.0340
Level 3 [Member] | Real Estate Construction [Member] | Sales Comparison Approach [Member] | Adjustment for Difference Between Comparable Sales [Member]
Quantitative Information [Abstract]
Other real estate, measurement input	0.1	0.1	0.1
Level 3 [Member] | Real Estate Construction [Member] | Sales Comparison Approach [Member] | Adjustment for Difference Between Comparable Sales [Member] | Weighted Average [Member]
Quantitative Information [Abstract]
Other real estate, measurement input	0.1	0.1	0.1
Nonrecurring [Member]
Quantitative Information [Abstract]
Impaired loans	$ 5,658	$ 5,732	$ 5,621
Other real estate	873	873	873
Nonrecurring [Member] | Commercial Real Estate [Member]
Quantitative Information [Abstract]
Impaired loans	2,587	2,658	2,596
Nonrecurring [Member] | Residential 1st Mortgage [Member]
Quantitative Information [Abstract]
Impaired loans	1,518	1,550	1,476
Nonrecurring [Member] | Home Equity Lines and Loans [Member]
Quantitative Information [Abstract]
Impaired loans	66	70	71
Nonrecurring [Member] | Agricultural [Member]
Quantitative Information [Abstract]
Impaired loans	97
Nonrecurring [Member] | Commercial [Member]
Quantitative Information [Abstract]
Impaired loans	1,390	1,454	1,478
Nonrecurring [Member] | Real Estate Construction [Member]
Quantitative Information [Abstract]
Other real estate	873	873	873
Nonrecurring [Member] | Level 3 [Member]
Quantitative Information [Abstract]
Impaired loans	5,658	5,732	5,621
Other real estate	873	873	873
Nonrecurring [Member] | Level 3 [Member] | Commercial Real Estate [Member]
Quantitative Information [Abstract]
Impaired loans	2,587	2,658	2,596
Nonrecurring [Member] | Level 3 [Member] | Residential 1st Mortgage [Member]
Quantitative Information [Abstract]
Impaired loans	1,518	1,550	1,476
Nonrecurring [Member] | Level 3 [Member] | Home Equity Lines and Loans [Member]
Quantitative Information [Abstract]
Impaired loans	66	70	71
Nonrecurring [Member] | Level 3 [Member] | Agricultural [Member]
Quantitative Information [Abstract]
Impaired loans	97
Nonrecurring [Member] | Level 3 [Member] | Commercial [Member]
Quantitative Information [Abstract]
Impaired loans	1,390	1,454	1,478
Nonrecurring [Member] | Level 3 [Member] | Real Estate Construction [Member]
Quantitative Information [Abstract]
Other real estate	$ 873	$ 873	$ 873

Fair Value of Financial Instr_3

Fair Value of Financial Instruments (Details) - USD ($) $ in Thousands	Sep. 30, 2019	Dec. 31, 2018	Sep. 30, 2018
Assets [Abstract]
Investment Securities Available-for-Sale	$ 492,930	$ 495,396	$ 458,311
Carrying Amount [Member]
Assets [Abstract]
Cash and Cash Equivalents	224,076	145,564	110,781
Investment Securities Available-for-Sale	492,930	495,396	458,311
Investment Securities Held-to-Maturity	60,354	53,566	51,459
Loans & Leases, Net of Deferred Fees & Allowance	2,562,168	2,515,975	2,363,535
Accrued Interest Receivable	18,229	14,098	14,612
Liabilities [Abstract]
Deposits	3,139,413	3,062,832	2,776,923
Subordinated Debentures	10,310	10,310	10,310
Accrued Interest Payable	2,521	1,365	1,227
Estimated Fair Value [Member]
Assets [Abstract]
Cash and Cash Equivalents	224,076	145,564	110,781
Investment Securities Available-for-Sale	492,930	495,396	458,311
Investment Securities Held-to-Maturity	59,516	53,738	51,379
Loans & Leases, Net of Deferred Fees & Allowance	2,537,599	2,485,182	2,317,185
Accrued Interest Receivable	18,229	14,098	14,612
Liabilities [Abstract]
Deposits	3,138,252	3,058,571	2,772,126
Subordinated Debentures	7,475	7,745	7,579
Accrued Interest Payable	2,521	1,365	1,227
Estimated Fair Value [Member] | Quoted Prices in Active Markets for Identical Assets (Level 1) [Member]
Assets [Abstract]
Cash and Cash Equivalents	224,076	145,564	110,781
Investment Securities Available-for-Sale	130,193	164,716	164,409
Investment Securities Held-to-Maturity	0	0	0
Loans & Leases, Net of Deferred Fees & Allowance	0	0	0
Accrued Interest Receivable	0	0	0
Liabilities [Abstract]
Deposits	2,613,146	2,572,805	2,314,600
Subordinated Debentures	0	0	0
Accrued Interest Payable	0	0	0
Estimated Fair Value [Member] | Other Observable Inputs (Level 2) [Member]
Assets [Abstract]
Cash and Cash Equivalents	0	0	0
Investment Securities Available-for-Sale	359,611	325,841	291,402
Investment Securities Held-to-Maturity	32,183	35,083	35,716
Loans & Leases, Net of Deferred Fees & Allowance	0	0	0
Accrued Interest Receivable	18,229	14,098	14,612
Liabilities [Abstract]
Deposits	525,106	485,766	457,526
Subordinated Debentures	7,475	7,745	7,579
Accrued Interest Payable	2,521	1,365	1,227
Estimated Fair Value [Member] | Significant Unobservable Inputs (Level 3) [Member]
Assets [Abstract]
Cash and Cash Equivalents	0	0	0
Investment Securities Available-for-Sale	3,126	4,839	2,500
Investment Securities Held-to-Maturity	27,333	18,655	15,663
Loans & Leases, Net of Deferred Fees & Allowance	2,537,599	2,485,182	2,317,185
Accrued Interest Receivable	0	0	0
Liabilities [Abstract]
Deposits	0	0	0
Subordinated Debentures	0	0	0
Accrued Interest Payable	$ 0	$ 0	$ 0

Dividends and Basic Earnings _3

Dividends and Basic Earnings Per Common Share (Details) - USD ($) $ / shares in Units, $ in Thousands	May 14, 2019	Jul. 02, 2018	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Dividends [Abstract]
Cash dividends declared per share of common stock (in dollars per share)			$ 7.05	$ 6.90	$ 7.05	$ 6.90
Basic Earnings per Common Share [Abstract]
Net Income			$ 13,738	$ 12,000	$ 41,392	$ 32,491
Weighted Average Number of Common Shares Outstanding (in shares)			787,307	793,418	786,361	807,129
Basic Earnings Per Common Share Amount (in dollars per share)			$ 17.45	$ 15.12	$ 52.64	$ 40.26
Mid-Year Cash Dividend Declared in 2019 [Member]
Dividends [Abstract]
Dividends payable, date declared					May 14, 2019
Cash dividends declared per share of common stock (in dollars per share)	$ 7.05
Percentage increase in cash dividend per share	2.20%
Dividends payable, date of record					Jun. 14, 2019
Dividends payable, date paid					Jul. 1, 2019
Mid-Year Cash Dividend Declared in 2018 [Member]
Dividends [Abstract]
Cash dividends paid per share of common stock (in dollars per share)		$ 6.90
Dividends payable, date paid					Jul. 2, 2018

Leases (Details)

Leases (Details) $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 30, 2019USD ($)	Sep. 30, 2019USD ($)
Operating Leases [Abstract]
Operating lease ROU assets	$ 5,140	$ 5,140
Operating lease liability	5,185	5,185
Operating lease cost	$ 207	$ 629
Minimum [Member]
Operating Leases [Abstract]
Remaining lease term	1 year
Lease extension option term	5 years	5 years
Maximum [Member]
Operating Leases [Abstract]
Remaining lease term	10 years
Lease extension option term	10 years	10 years

Leases, Information Related to

Leases, Information Related to Operating Leases (Details) $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 30, 2019USD ($)	Sep. 30, 2019USD ($)
Cash Paid for Amounts Included in the Measurement of Lease Liabilities [Abstract]
Operating Cash Flow from Operating Leases	$ 195	$ 588
Right-of-Use Assets Obtained in Exchange for New Operating Lease Liabilities	$ 0	$ 5,645
Weighted-Average Remaining Lease Term - Operating Leases	8 years 1 month 2 days	8 years 1 month 2 days
Weighted-Average Discount Rate - Operating Leases	3.20%	3.20%

Leases, Maturity of Remaining L

Leases, Maturity of Remaining Lease Liability (Details) $ in Thousands	Sep. 30, 2019USD ($)
Maturity of Remaining Lease Liability [Abstract]
2019	$ 196
2020	795
2021	719
2022	686
2023	697
2024 and thereafter	2,811
Total Lease Payments	5,904
Less: Interest	(719)
Present Value of Lease Liabilities	$ 5,185

Leases, Lessor - Direct Financi

Leases, Lessor - Direct Financing Leases (Details) $ in Millions	Sep. 30, 2019USD ($)
Lessor - Direct Financing Leases [Abstract]
Net investment in direct financing leases	$ 101.8
Minimum [Member]
Lessor - Direct Financing Leases [Abstract]
Term of direct financing leases	3 years
Maximum [Member]
Lessor - Direct Financing Leases [Abstract]
Term of direct financing leases	10 years

Shareholders' Equity (Details)

Shareholders' Equity (Details) - USD ($)	Jul. 31, 2018	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Stock Repurchased [Abstract]
Issuance of common stock for contribution to non-qualified defined contribution retirement plans (in shares)			3,586	13,520
Per share price of shares issued (in dollars per share)			$ 715
Shares issued to individuals (in shares)				2,400
Total consideration for shares to be purchased		$ 31,152,000		$ 31,152,000
Estate of Former Director [Member]
Stock Repurchased [Abstract]
Per share price of shares issued (in dollars per share)	$ 700
Number of shares of stock purchased (in shares)	44,503
Total consideration for shares to be purchased	$ 31,152,100
Minimum [Member]
Stock Repurchased [Abstract]
Per share price of shares issued (in dollars per share)		$ 635		$ 635
Maximum [Member]
Stock Repurchased [Abstract]
Per share price of shares issued (in dollars per share)		$ 690		$ 690

Recent Accounting Pronounceme_3

Recent Accounting Pronouncements (Details) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2019	Dec. 31, 2017
The Tax Act [Abstract]
Corporate income tax rate	21.00%
ASU 2018-02 [Member] | AOCI [Member]
The Tax Act [Abstract]
Net reclassification between AOCI and retained earnings		$ (144)
ASU 2018-02 [Member] | Retained Earnings [Member]
The Tax Act [Abstract]
Net reclassification between AOCI and retained earnings		$ 144