Farmers & Merchants Bancorp (FMCB) 10-Q 11 May 20 2020 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Mar. 31, 2020	May 08, 2020
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		793,556
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Mar. 31, 2020
Document Fiscal Year Focus	2020
Document Fiscal Period Focus	Q1
Entity Address, State or Province	CA

Consolidated Balance Sheets (Un

Consolidated Balance Sheets (Unaudited) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019	Mar. 31, 2019
Cash and Cash Equivalents:
Cash and Due from Banks	$ 57,304	$ 71,564	$ 54,444
Interest Bearing Deposits with Banks	225,656	223,194	43,366
Total Cash and Cash Equivalents	282,960	294,758	97,810
Investment Securities:
Available-for-Sale, at Fair Value	532,246	507,386	491,289
Held-to-Maturity	58,701	60,229	54,412
Total Investment Securities	590,947	567,615	545,701
Loans & Leases:	2,670,109	2,673,027	2,563,968
Less: Allowance for Credit Losses	54,824	55,012	54,907
Loans & Leases, Net	2,615,285	2,618,015	2,509,061
Premises and Equipment, Net	45,910	45,271	32,380
Bank Owned Life Insurance, Net	67,657	67,148	65,609
Interest Receivable and Other Assets	117,682	129,023	145,354
Total Assets	3,720,441	3,721,830	3,395,915
Deposits:
Demand	1,009,561	1,067,187	915,164
Interest Bearing Transaction	695,283	697,952	655,117
Savings and Money Market	1,028,681	994,958	912,977
Time	521,748	517,922	524,782
Total Deposits	3,255,273	3,278,019	3,008,040
Subordinated Debentures	10,310	10,310	10,310
Interest Payable and Other Liabilities	60,628	64,205	47,247
Total Liabilities	3,326,211	3,352,534	3,065,597
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, 793,556, 793,033 and 787,307, Shares Issued and Outstanding at March 31, 2020, December 31, 2019 and March 31, 2019, Respectively	8	8	8
Additional Paid-In Capital	80,350	79,947	75,538
Retained Earnings	300,158	286,036	254,770
Accumulated Other Comprehensive Income	13,714	3,305	2
Total Shareholders' Equity	394,230	369,296	330,318
Total Liabilities and Shareholders' Equity	$ 3,720,441	$ 3,721,830	$ 3,395,915

Consolidated Balance Sheets (_2

Consolidated Balance Sheets (Unaudited) (Parenthetical) - $ / shares	Mar. 31, 2020	Dec. 31, 2019	Mar. 31, 2019
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)	793,556	793,033	787,307
Common Stock, shares outstanding (in shares)	793,556	793,033	787,307

Consolidated Statements of Inco

Consolidated Statements of Income (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Interest Income
Interest and Fees on Loans & Leases	$ 34,160	$ 33,177
Interest on Deposits with Banks	947	1,125
Interest on Investment Securities:
Taxable	3,152	2,427
Exempt from Federal Tax	430	444
Total Interest Income	38,689	37,173
Interest Expense
Deposits	3,144	2,821
Subordinated Debentures	119	145
Total Interest Expense	3,263	2,966
Net Interest Income	35,426	34,207
Provision for Credit Losses	0	0
Net Interest Income After Provision for Credit Losses	35,426	34,207
Non-Interest Income
Service Charges on Deposit Accounts	920	876
Net Gain on Sale of Investment Securities	13	0
Increase in Cash Surrender Value of Life Insurance	509	492
Debit Card and ATM Fees	1,277	1,177
Net (Loss) Gain on Deferred Compensation Investments	(662)	1,045
Other	870	874
Total Non-Interest Income	2,927	4,464
Non-Interest Expense
Salaries and Employee Benefits	14,880	13,424
Net (Loss) Gain on Deferred Compensation Investments	(662)	1,045
Occupancy	1,106	1,040
Equipment	1,168	1,177
Marketing	245	380
Legal	30	869
FDIC Insurance	0	241
Other	3,023	2,269
Total Non-Interest Expense	19,790	20,445
Income Before Provision for Income Taxes	18,563	18,226
Provision for Income Taxes	4,441	4,677
Net Income	$ 14,122	$ 13,549
Basic and Diluted Earnings Per Common Share (in dollars per share)	$ 17.80	$ 17.27

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Consolidated Statements of Comprehensive Income (Unaudited) [Abstract]
Net Income	$ 14,122	$ 13,549
Other Comprehensive Income
Increase in Net Unrealized Gain on Available-for-Sale Securities	14,790	4,246
Deferred Tax Benefit Related to Unrealized Gains	(4,372)	(1,256)
Reclassification Adjustment for Realized Gains on Available-for-Sale Securities Included in Net Income	(13)	0
Deferred Tax Benefit Related to Reclassification Adjustment	4	0
Change in Net Unrealized Gain on Available-for-Sale Securities, Net of Tax	10,409	2,990
Total Other Comprehensive Income	10,409	2,990
Comprehensive Income	$ 24,531	$ 16,539

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, Net [Member]	Total
Balance at Dec. 31, 2018	$ 8	$ 72,974	$ 241,221	$ (2,988)	$ 311,215
Balance (in shares) at Dec. 31, 2018	783,721
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net Income	$ 0	0	13,549	0	13,549
Issuance of Common Stock	$ 0	2,564	0	0	2,564
Issuance of Common Stock (in shares)	3,586
Change in Net Unrealized Gain on Securities Available-for-Sale, net of tax	$ 0	0	0	2,990	2,990
Balance at Mar. 31, 2019	$ 8	75,538	254,770	2	$ 330,318
Balance (in shares) at Mar. 31, 2019	787,307				787,307
Balance at Dec. 31, 2019	$ 8	79,947	286,036	3,305	$ 369,296
Balance (in shares) at Dec. 31, 2019	793,033				793,033
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net Income	$ 0	0	14,122	0	$ 14,122
Issuance of Common Stock	$ 0	403	0	0	403
Issuance of Common Stock (in shares)	523
Change in Net Unrealized Gain on Securities Available-for-Sale, net of tax	$ 0	0	0	10,409	10,409
Balance at Mar. 31, 2020	$ 8	$ 80,350	$ 300,158	$ 13,714	$ 394,230
Balance (in shares) at Mar. 31, 2020	793,556				793,556

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Operating Activities:
Net Income	$ 14,122	$ 13,549
Adjustments to Reconcile Net Income to Net Cash Provided by Operating Activities:
Depreciation and Amortization	709	692
Net Amortization of Investment Security Premiums & Discounts	125	115
Amortization of Core Deposit Intangible	157	160
Accretion of Discount on Acquired Loans	(90)	(5)
Net Gain on Sale of Investment Securities	(13)	0
Net Change in Operating Assets & Liabilities:
Net Decrease in Interest Receivable and Other Assets	8,718	6,456
Net Decrease in Interest Payable and Other Liabilities	(3,417)	(2,080)
Net Cash Provided by Operating Activities	20,311	18,887
Investing Activities:
Purchase of Investment Securities Available-for-Sale	(67,661)	(155,798)
Proceeds from Sold, Matured or Called Securities Available-for-Sale	57,595	138,952
Purchase of Investment Securities Held-to-Maturity	(2,380)	(2,025)
Proceeds from Matured or Called Securities Held-to-Maturity	3,904	1,160
Net Loans & Leases Paid, Originated or Acquired	2,743	6,877
Principal Collected on Loans & Leases Previously Charged Off	77	42
Additions to Premises and Equipment, Net	(1,352)	(449)
Purchase of Other Investments	(2,289)	(608)
Net Cash Used in Investing Activities	(9,363)	(11,849)
Financing Activities:
Net Decrease in Deposits	(22,746)	(54,792)
Net Cash Used in Financing Activities	(22,746)	(54,792)
Net Change in Cash and Cash Equivalents	(11,798)	(47,754)
Cash and Cash Equivalents at Beginning of Period	294,758	145,564
Cash and Cash Equivalents at End of Period	282,960	97,810
Supplementary Data
Cash Payments Made for Income Taxes	3	0
Issuance of Common Stock to the Bank's Non-Qualified Retirement Plans	403	2,564
Interest Paid	3,628	2,128
Supplementary Noncash Disclosure
Lease Liabilities Arising from Obtaining Right-of-Use Assets	0	4,729
Security (purchases) sales settled in subsequent period	$ 0	$ 25,000

Significant Accounting Policies

Significant Accounting Policies	3 Months Ended
	Mar. 31, 2020
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. 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. Actual results could differ from these estimates. 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. 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 9 – “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 and Federal Funds Sold, which have original 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 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 to earliest call date 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. 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 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 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 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. For equity securities, the entire amount of a market adjustment is recognized through earnings. 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 more than insignificant 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. On March 27, 2020 the Coronavirus Aid, Relief and Economic Security Act (“CARES Act”) was signed into law by Congress. The CARES Act provides financial institutions, under specific circumstances, the opportunity to temporarily suspend certain requirements under generally accepted accounting principles related to TDR’s for a limited period of time to account for the effects of COVID-19. See “Note 2 – Risks and Uncertainties” for additional information on the CARES Act and the impact of COVID-19 on the Company. 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 lower inherent risk of loss. 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. 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 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. On March 27, 2020 the Coronavirus Aid, Relief and Economic Security Act (“CARES Act”) was signed into law by Congress. The CARES Act restricts the ability of financial institutions to exercise their foreclosure rights on residential and multi-family properties backed by federally guaranteed mortgage loans. The State of California has gone further and temporarily suspended all residential and commercial foreclosures. The Company is working with its borrowers when they make requests to defer payments on their mortgage loans. See “Note 2 – Risks and Uncertainties” for additional information on the CARES Act and the impact of COVID-19 on the Company. 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 on the Company’s financial statement. The Company accounts for its interest in Low Income Housing Tax Credits (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 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 March 31, 2020 and 2019, 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. However, trades are reported on the OTCQX under the symbol "FMCB". 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, there is no presentation of diluted basic earnings per common share. See Note 8 – “Dividends and Basic Earnings Per Common Share” 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 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 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 statement of operations from the date of acquisition. Acquisition-related costs, including conversion charges, are expensed as incurred. Goodwill and Other Intangible Assets (in thousands) 2020 2021 2022 2023 2024 Thereafter Total Core Deposit Intangible Amortization $ 469 $ 611 $ 593 $ 573 $ 549 $ 1,688 $ 4,483 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.

Risks and Uncertainties

Risks and Uncertainties	3 Months Ended
	Mar. 31, 2020
Risks and Uncertainties [Abstract]
Risks and Uncertainties	2. Risks and Uncertainties The COVID-19 pandemic has affected all of us. Designated as an “essential business”, the Company’s subsidiary, Farmers & Merchants Bank of Central California, has kept all branches open and maintained regular business hours during these difficult times. Our staffing levels have remained stable during the COVID-19 crisis. We have taken what we believe are prudent measures to protect our employees and customers, while still providing core banking services. On March 27, 2020 the Coronavirus Aid, Relief and Economic Security Act (“CARES Act”) was signed into law by Congress. Through this legislation, as well as related federal and state regulatory actions, the federal government has taken extraordinary efforts to provide financial assistance to individuals and companies to help them move through the next 2-3 months. However, there are no guaranties how long the COVID-19 virus may continue to impact our economy, and therefore, the Company. While we expect the effects of COVID-19 to have an adverse future impact on our business, financial condition and results of operations, we are unable to predict the extent or nature of these impacts at the current time.

Investment Securities

Investment Securities	3 Months Ended
	Mar. 31, 2020
Investment Securities [Abstract]
Investment Securities	3. Investment Securities The amortized cost, fair values, and unrealized gains and losses of the securities available-for-sale (in thousands) Amortized Gross Unrealized Fair/Book March 31, 2020 Cost Gains Losses Value US Treasury Notes $ 14,777 $ 622 $ - 15,399 US Govt SBA 10,043 9 98 9,954 Mortgage Backed Securities (1) 482,439 18,945 8 501,376 Other 5,517 - - 5,517 Total $ 512,776 $ 19,576 $ 106 $ 532,246 Amortized Gross Unrealized Fair/Book December 31, 2019 Cost Gains Losses Value US Treasury Notes $ 54,745 $ 250 $ - $ 54,995 US Govt SBA 10,902 9 113 10,798 Mortgage Backed Securities (1) 436,531 4,646 99 441,078 Other 515 - - 515 Total $ 502,693 $ 4,905 $ 212 $ 507,386 Amortized Gross Unrealized Fair/Book March 31, 2019 Cost Gains Losses Value Government Agency & Government-Sponsored Entities $ 3,021 $ 6 $ - $ 3,027 US Treasury Notes 164,660 48 34 164,674 US Govt SBA 14,554 5 147 14,412 Mortgage Backed Securities (1) 303,895 1,764 1,639 304,020 Other 5,156 - - 5,156 Total $ 491,286 $ 1,823 $ 1,820 $ 491,289 (1) The book values, estimated fair values and unrealized gains and losses of investments classified as held-to-maturity (in thousands): Book Gross Unrealized Fair March 31, 2020 Value Gains Losses Value Obligations of States and Political Subdivisions $ 58,701 $ 812 $ 10 $ 59,503 Total $ 58,701 $ 812 $ 10 $ 59,503 Book Gross Unrealized Fair December 31, 2019 Value Gains Losses Value Obligations of States and Political Subdivisions $ 60,229 $ 880 $ 12 $ 61,097 Total $ 60,229 $ 880 $ 12 $ 61,097 Book Gross Unrealized Fair March 31, 2019 Value Gains Losses Value Obligations of States and Political Subdivisions $ 54,412 $ 571 $ 1 $ 54,982 Total $ 54,412 $ 571 $ 1 $ 54,982 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 March 31, 2020 by contractual maturity are shown in the following table (in thousands): Available-for-Sale Held-to-Maturity March 31, 2020 Amortized Fair/Book Book Fair Within one year $ 5,574 $ 5,574 $ 3,980 $ 3,980 After one year through five years 15,092 15,713 4,894 4,899 After five years through ten years 829 829 24,064 24,783 After ten years 8,842 8,754 25,763 25,841 30,337 30,870 58,701 59,503 Investment securities not due at a single maturity date: Mortgage-backed securities 482,439 501,376 - - Total $ 512,776 $ 532,246 $ 58,701 $ 59,503 Expected maturities of mortgage-backed securities may differ from contractual maturities because borrowers may have the right to call or prepay obligations with or without call or prepayment penalties. The following tables show those 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 at the dates indicated (in thousands) Less Than 12 Months 12 Months or More Total March 31, 2020 Fair Value Unrealized Loss Fair Value Unrealized Loss Fair Value Unrealized Loss Securities Available-for-Sale US Govt SBA $ 2,458 $ 5 $ 4,674 $ 93 $ 7,132 $ 98 Mortgage Backed Securities 1,503 2 255 6 1,758 8 Total $ 3,961 $ 7 $ 4,929 $ 99 $ 8,890 $ 106 Securities Held-to-Maturity Obligations of States and Political Subdivisions $ 728 $ 10 $ - $ - $ 728 $ 10 Total $ 728 $ 10 $ - $ - $ 728 $ 10 Less Than 12 Months 12 Months or More Total December 31, 2019 Fair Value Unrealized Loss Fair Value Unrealized Loss Fair Value Unrealized Loss Securities Available-for-Sale US Govt SBA $ 2,693 $ 6 $ 5,198 $ 107 $ 7,891 $ 113 Mortgage Backed Securities 131,005 88 713 11 131,718 99 Total $ 133,698 $ 94 $ 5,911 $ 118 $ 139,609 $ 212 Securities Held-to-Maturity Obligations of States and Political Subdivisions $ 355 $ 12 $ - $ - $ 355 $ 12 Total $ 355 $ 12 $ - $ - $ 355 $ 12 Less Than 12 Months 12 Months or More Total March 31, 2019 Fair Value Unrealized Loss Fair Value Unrealized Loss Fair Value Unrealized Loss Securities Available-for-Sale US Treasury Notes $ 149,962 $ 28 $ 4,909 $ 6 $ 154,871 $ 34 US Govt SBA 1,310 - 10,823 147 12,133 147 Mortgage Backed Securities 5,434 25 190,452 1,614 195,886 1,639 Total $ 156,706 $ 53 $ 206,184 $ 1,767 $ 362,890 $ 1,820 Securities Held-to-Maturity Obligations of States and Political Subdivisions $ 229 $ 1 $ 360 $ - $ 589 $ 1 Total $ 229 $ 1 $ 360 $ - $ 589 $ 1 As of March 31, 2020, the Company held 551 investment securities of which 25 were in an unrealized loss position for less than twelve months. 72 securities were in an unrealized 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. 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 $10,000, $12,000 and $1,000 at March 31, 2020, December 31, 2019 and March 31, 2019, respectively. Management believes that any unrealized losses on the Company's investments in obligations of states and political subdivisions were 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 would not have to sell the securities before recovery of their cost basis, the Company did not consider these investments to be other-than-temporarily impaired at March 31, 2020, December 31, 2019, and March 31, 2019. Proceeds from sales and calls of securities for the periods shown were as follows: (in thousands) Proceeds Gains Losses Three Months Ended March 31, 2020 $ 2,255 $ 13 $ - Three Months Ended March 31, 2019 $ - $ - $ - Pledged Securities As of March 31, 2020, securities carried at $381.3 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 $352.5 million at December 31, 2019, and $262.1 million at March 31, 2019.

Federal Home Loan Bank Stock an

Federal Home Loan Bank Stock and Other Equity Securities, at Cost	3 Months Ended
	Mar. 31, 2020
Federal Home Loan Bank Stock and Other Equity Securities, at Cost [Abstract]
Federal Home Loan Bank Stock and Other Equity Securities, at Cost	4. Federal Home Loan Bank Stock and Other Equity Securities, at Cost The Bank is a member of the FHLB system. Members are required to own a certain amount of stock based on the level of borrowings and other factors, and may invest in additional amounts. FHLB stock and other equity securities are carried at cost, classified as restricted securities, and periodically evaluated for impairment based on ultimate recovery of par value. Both cash and stock dividends are reported as income. FHLB stock and other equity securities are reported in Interest Receivable and Other Assets on the Company’s Consolidated Balance Sheets and totaled $12.7 million at March 31, 2020 and December 31, 2019. This amount was at $12.5 million at March 31, 2019.

Loans & Leases and Allowance fo

Loans & Leases and Allowance for Credit Losses	3 Months Ended
	Mar. 31, 2020
Loans & Leases and Allowance for Credit Losses [Abstract]
Loans & Leases and Allowance for Credit Losses	5. Loans & Leases and Allowance for Credit Losses Loans & Leases consisted of the following: Loan & Lease Portfolio (in thousands) March 31, 2020 December 31, 2019 March 31, 2019 Commercial Real Estate $ 868,736 $ 846,486 $ 823,028 Agricultural Real Estate 594,154 625,767 603,601 Real Estate Construction 126,956 115,644 99,837 Residential 1st Mortgages 256,732 255,253 258,359 Home Equity Lines & Loans 40,747 39,270 40,072 Agricultural 264,771 292,904 257,004 Commercial 404,329 384,795 364,439 Consumer & Other 14,839 15,422 18,418 Leases 105,362 104,470 105,823 Total Gross Loans & Leases 2,676,626 2,680,011 2,570,581 Less: Unearned Income 6,517 6,984 6,613 Subtotal 2,670,109 2,673,027 2,563,968 Less: Allowance for Credit Losses 54,824 55,012 54,907 Net Loans & Leases $ 2,615,285 $ 2,618,015 $ 2,509,061 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) March 31, 2020 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, 2020 $ 11,053 $ 15,128 $ 1,949 $ 855 $ 2,675 $ 8,076 $ 11,466 $ 456 $ 3,162 $ 192 $ 55,012 Charge-Offs - - - - - - (244 ) (21 ) - - (265 ) Recoveries - - - 19 20 28 2 8 - - 77 Provision 69 (659 ) (22 ) 163 88 (1,145 ) 990 (61 ) 26 551 - Ending Balance- March 31, 2020 $ 11,122 $ 14,469 $ 1,927 $ 1,037 $ 2,783 $ 6,959 $ 12,214 $ 382 $ 3,188 $ 743 $ 54,824 Ending Balance Individually Evaluated for Impairment - - - 116 10 398 11 60 - - 595 Ending Balance Collectively Evaluated for Impairment 11,122 14,469 1,927 921 2,773 6,561 12,203 322 3,188 743 54,229 Loans: Ending Balance $ 861,311 $ 594,154 $ 126,956 $ 256,732 $ 40,747 $ 264,771 $ 404,329 $ 14,839 $ 106,270 $ - $ 2,670,109 Ending Balance Individually Evaluated for Impairment 4,486 5,629 - 2,310 200 733 1,517 196 - - 15,071 Ending Balance Collectively Evaluated for Impairment $ 856,825 $ 588,525 $ 126,956 $ 254,422 $ 40,547 $ 264,038 $ 402,812 $ 14,643 $ 106,270 $ - $ 2,655,038 December 31, 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 ) (83 ) - - (675 ) Recoveries - 38 - 13 28 - 90 52 - - 221 Provision (556 ) 998 700 (38 ) (114 ) (166 ) 312 (7 ) (860 ) (69 ) 200 Ending Balance- December 31, 2019 $ 11,053 $ 15,128 $ 1,949 $ 855 $ 2,675 $ 8,076 $ 11,466 $ 456 $ 3,162 $ 192 $ 55,012 Ending Balance Individually Evaluated for Impairment 234 - - 118 12 99 137 61 - - 661 Ending Balance Collectively Evaluated for Impairment 10,819 15,128 1,949 737 2,663 7,977 11,329 395 3,162 192 54,351 Loans & Leases: Ending Balance $ 838,570 $ 625,767 $ 115,644 $ 255,253 $ 39,270 $ 292,904 $ 384,795 $ 15,422 $ 105,402 $ - $ 2,673,027 Ending Balance Individually Evaluated for Impairment 4,524 5,654 - 2,368 229 188 1,528 200 - - 14,691 Ending Balance Collectively Evaluated for Impairment 834,046 620,113 115,644 252,885 39,041 292,716 383,267 15,222 105,402 - 2,658,336 March 31, 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 - - - - - - (379 ) (21 ) - - (400 ) Recoveries - 6 - 3 6 - 12 14 - - 41 Provision (209 ) 395 (42 ) (20 ) (29 ) (794 ) 644 (20 ) (14 ) 89 - Ending Balance- March 31, 2019 $ 11,400 $ 14,493 $ 1,207 $ 863 $ 2,738 $ 7,448 $ 11,933 $ 467 $ 4,008 $ 350 $ 54,907 Ending Balance Individually Evaluated for Impairment 214 - - 124 13 98 172 6 - - 627 Ending Balance Collectively Evaluated for Impairment 11,186 14,493 1,207 739 2,725 7,350 11,761 461 4,008 350 54,280 Loans: Ending Balance $ 815,366 $ 603,601 $ 99,837 $ 258,359 $ 40,072 $ 257,004 $ 364,439 $ 18,418 $ 106,872 $ - $ 2,563,968 Ending Balance Individually Evaluated for Impairment 4,638 7,238 - 2,469 255 200 1,591 6 - - 16,397 Ending Balance Collectively Evaluated for Impairment $ 810,728 $ 596,363 $ 99,837 $ 255,890 $ 39,817 $ 256,804 $ 362,848 $ 18,412 $ 106,872 $ - $ 2,547,571 The ending balance of loans individually evaluated for impairment includes restructured loans in the amount of $2.5 million at March 31, 2020, $2.6 million at December 31, 2019 and $2.7 million at March 31, 2019, 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) March 31, 2020 Pass Special Mention Substandard Total Loans & Leases Loans & Leases: Commercial Real Estate $ 854,346 $ 6,965 $ - $ 861,311 Agricultural Real Estate 580,205 1,136 12,813 594,154 Real Estate Construction 126,956 - - 126,956 Residential 1st Mortgages 256,027 - 705 256,732 Home Equity Lines & Loans 40,577 - 170 40,747 Agricultural 263,794 - 977 264,771 Commercial 400,735 2,321 1,273 404,329 Consumer & Other 14,392 - 447 14,839 Leases 106,270 - - 106,270 Total $ 2,643,302 $ 10,422 $ 16,385 $ 2,670,109 December 31, 2019 Pass Special Mention Substandard Total Loans & Leases Loans & Leases: Commercial Real Estate $ 831,941 $ 6,629 $ - $ 838,570 Agricultural Real Estate 611,792 1,136 12,839 625,767 Real Estate Construction 115,644 - - 115,644 Residential 1st Mortgages 254,459 - 794 255,253 Home Equity Lines & Loans 39,092 - 178 39,270 Agricultural 289,276 2,617 1,011 292,904 Commercial 380,650 3,239 906 384,795 Consumer & Other 14,934 - 488 15,422 Leases 105,402 - - 105,402 Total $ 2,643,190 $ 13,621 $ 16,216 $ 2,673,027 March 31, 2019 Pass Special Mention Substandard Total Loans & Leases Loans & Leases: Commercial Real Estate $ 813,090 $ 2,276 $ - $ 815,366 Agricultural Real Estate 587,444 2,847 13,310 603,601 Real Estate Construction 99,837 - - 99,837 Residential 1st Mortgages 257,878 - 481 258,359 Home Equity Lines & Loans 40,028 - 44 40,072 Agricultural 250,630 6,167 207 257,004 Commercial 360,525 2,983 931 364,439 Consumer & Other 18,263 - 155 18,418 Leases 106,872 - - 106,872 Total $ 2,534,567 $ 14,273 $ 15,128 $ 2,563,968 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 March 31, 2020, December 31, 2019, and March 31, 2019, 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) March 31, 2020 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 $ - $ - $ - $ - $ - $ 861,311 $ 861,311 Agricultural Real Estate - - - - - 594,154 594,154 Real Estate Construction - - - - - 126,956 126,956 Residential 1st Mortgages - - - - - 256,732 256,732 Home Equity Lines & Loans 226 - - - 226 40,521 40,747 Agricultural - - - 549 549 264,222 264,771 Commercial 250 - - - 250 404,079 404,329 Consumer & Other 7 - - - 7 14,832 14,839 Leases - - - - - 106,270 106,270 Total $ 483 $ - $ - $ 549 $ 1,032 $ 2,669,077 $ 2,670,109 December 31, 2019 30-59 Days 60-89 Days 90 Days and Nonaccrual Total Past Current Total Loans & Leases: Commercial Real Estate $ - $ - $ - $ - $ - $ 838,570 $ 838,570 Agricultural Real Estate - - - - - 625,767 625,767 Real Estate Construction 240 - - - 240 115,404 115,644 Residential 1st Mortgages - - - - - 255,253 255,253 Home Equity Lines & Loans - - - - - 39,270 39,270 Agricultural - - - - - 292,904 292,904 Commercial 77 - - - 77 384,718 384,795 Consumer & Other 35 - - - 35 15,387 15,422 Leases - - - - - 105,402 105,402 Total $ 352 $ - $ - $ - $ 352 $ 2,672,675 $ 2,673,027 March 31, 2019 30-59 Days 60-89 Days 90 Days and Nonaccrual Total Past Current Total Loans & Leases: Commercial Real Estate $ - $ - $ - $ - $ - $ 815,366 $ 815,366 Agricultural Real Estate - - - - - 603,601 603,601 Real Estate Construction - - - - - 99,837 99,837 Residential 1st Mortgages 707 - - - 707 257,652 258,359 Home Equity Lines & Loans - - - - - 40,072 40,072 Agricultural - - - - - 257,004 257,004 Commercial - - - - - 364,439 364,439 Consumer & Other 20 - - - 20 18,398 18,418 Leases - - - - - 106,872 106,872 Total $ 727 $ - $ - $ - $ 727 $ 2,563,241 $ 2,563,968 The following tables show information related to impaired loans & leases for the periods indicated (in thousands) March 31, 2020 Recorded Unpaid Related Average Interest With no related allowance recorded: Commercial Real Estate $ 2,888 $ 2,888 $ - $ 1,487 $ 29 Agricultural Real Estate 5,629 5,629 - 5,642 89 Commercial 1,507 1,507 - 754 15 $ 10,024 $ 10,024 $ - $ 7,883 $ 133 With an allowance recorded: Commercial Real Estate $ - $ - $ - $ 1,411 $ - Agricultural Real Estate 549 549 214 275 - Residential 1st Mortgages 1,550 1,761 77 1,556 19 Home Equity Lines & Loans 67 78 3 68 1 Agricultural 184 184 184 186 2 Commercial 11 11 11 770 - Consumer & Other 196 196 61 198 4 $ 2,557 $ 2,779 $ 550 $ 4,464 $ 26 Total $ 12,581 $ 12,803 $ 550 $ 12,347 $ 159 December 31, 2019 Recorded Unpaid Related Allowance Average Investment Interest With no related allowance recorded: Commercial Real Estate $ 86 $ 86 $ - $ 90 $ 8 Agricultural Real Estate 5,654 5,654 - 6,069 379 Commercial - - - 8 1 $ 5,740 $ 5,740 $ - $ 6,167 $ 388 With an allowance recorded: Commercial Real Estate $ 2,822 $ 2,822 $ 234 $ 2,853 $ 94 Residential 1st Mortgages 1,562 1,770 74 1,601 73 Home Equity Lines & Loans 68 79 7 71 4 Agricultural 188 188 99 195 6 Commercial 1,528 1,528 137 1,554 53 Consumer & Other 200 200 61 54 - $ 6,368 $ 6,587 $ 612 $ 6,328 $ 230 Total $ 12,108 $ 12,327 $ 612 $ 12,495 $ 618 March 31, 2019 Recorded Unpaid Related Average Recorded Investment Interest Income Recognized With no related allowance recorded: Commercial Real Estate $ 93 $ 93 $ - $ 94 $ 2 Agricultural Real Estate 7,239 7,238 - 7,239 73 $ 7,332 $ 7,331 $ - $ 7,333 $ 75 With an allowance recorded: Commercial Real Estate $ 2,883 $ 2,875 $ 214 $ 2,893 $ 23 Residential 1st Mortgages 1,625 1,829 81 1,633 21 Home Equity Lines & Loans 73 83 4 74 1 Agricultural 201 200 98 101 - Commercial 1,596 1,590 172 1,620 14 Consumer & Other 6 7 6 6 - $ 6,384 $ 6,584 $ 575 $ 6,327 $ 59 Total $ 13,716 $ 13,915 $ 575 $ 13,660 $ 134 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, 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. On March 27, 2020 the Coronavirus Aid, Relief and Economic Security Act (“CARES Act”) was signed into law by Congress. The CARES Act provides financial institutions, under specific circumstances, the opportunity to temporarily suspend certain requirements under generally accepted accounting principles related to TDR’s for a limited period of time to account for the effects of COVID-19. In March 2020, a joint statement was issued by federal and state regulatory agencies, after consultation with the FASB, to clarify that short-term loan modifications are not TDRs if made on a good-faith basis in response to COVID-19 to borrowers who were current prior to any relief. Under this guidance, six months is provided as an example of short-term, and current is defined as less than 30 days past due at the time the modification program is implemented. The guidance also provides that these modified loans generally will not be classified as nonaccrual during the term of the modification. For borrowers who are 30 days or more past due when enrolling in a loan modification program related to the COVID-19 pandemic, we evaluate the loan modifications under our existing TDR framework, and where such a loan modification would result in a more than insignificant concession to a borrower experiencing financial difficulty, the loan will be accounted for as a TDR and will generally not accrue interest. See “Note 2 – Risks and Uncertainties” for additional information on the CARES Act and the impact of COVID-19 on the Company. At March 31, 2020, there were no formal foreclosure proceedings in process for consumer mortgage loans secured by residential real estate properties. At March 31, 2020, the Company allocated $336,000 of specific reserves to $12.6 million of troubled debt restructured loans & leases, all of which were performing. The Company had no commitments at March 31, 2020 to lend additional amounts to customers with outstanding loans or leases that are classified as TDRs. During the three-month period ended March 31, 2020, no loans or leases were modified as a troubled debt restructuring. During the three months ended March 31, 2020, the year ended December 31, 2019, and the three months ended March 31, 2019, 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, 2019, the Company allocated $612,000 of specific reserves to $12.1 million of troubled debt restructured loans, all of which were performing. The Company had no commitments at December 31, 2019 to lend additional amounts to customers with outstanding loans that are classified as troubled debt restructurings. During the year ended December 31, 2019, the terms of certain loans were modified as troubled debt restructurings. The modification of the terms of such loans included one or a combination of the following: a reduction of the stated interest rate of the loan; 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. There were no modifications involving a reduction of the stated interest rate. Modifications involving an extension of the maturity date ranged from 3 months to 6 years. The following table presents loans by class modified as troubled debt restructured loans for the period ended December 31, 2019 (in thousands) December 31, 2019 Troubled Debt Restructurings Number of Loans Pre- Modification Outstanding Recorded Investment Post- Modification Outstanding Recorded Investment Agricultural 1 $ 201 $ 201 Consumer & Other 1 195 195 Total 2 $ 396 $ 396 The troubled debt restructurings described above increased the allowance for credit losses by $101,000. There were no charge-offs for the twelve months ended December 31, 2019. At March 31, 2019, there were no formal foreclosure proceedings in process for consumer mortgage loans secured by residential real estate properties. At March 31, 2019, the Company allocated $575,000 of specific reserves to $13.7 million of troubled debt restructured loans & leases, all of which were performing. The Company had no commitments at March 31, 2019 to lend additional amounts to customers with outstanding loans or leases that are classified as TDRs. During the three-month period ended March 31, 2019, the terms of one loan was modified as a troubled debt restructuring. The modification involved a reduction of the stated interest rate of the loan for 5 years and an extension of the maturity date for 10 years. The following table presents loans or leases by class modified as TDRs during the three-month period ended March 31, 2019 (in thousands): March 31, 2019 Troubled Debt Restructurings Number of Loans Pre- Modification Outstanding Recorded Investment Post- Modification Outstanding Recorded Investment Agricultural 1 $ 201 $ 201 Total 1 $ 201 $ 201 The troubled debt restructurings described above increased the allowance for credit losses by $84,000 for the three months ended March 31, 2019.

Fair Value Measurements

Fair Value Measurements	3 Months Ended
	Mar. 31, 2020
Fair Value Measurements [Abstract]
Fair Value Measurements	6. 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 all 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. Other Real Estate (“ORE”) is reported at fair value on a non-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 March 31, 2020, 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 $ 15,399 $ 15,399 $ - $ - US Govt SBA 9,954 - 9,954 - Mortgage Backed Securities 501,376 - 501,376 - Other 5,517 5,207 310 - Total Assets Measured at Fair Value On a Recurring Basis $ 532,246 $ 20,606 $ 511,640 $ - Fair Value Measurements At December 31, 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 $ 54,995 $ 54,995 $ - $ - US Govt SBA 10,798 - 10,798 - Mortgage Backed Securities 441,078 - 441,078 - Other 515 205 310 - Total Assets Measured at Fair Value On a Recurring Basis $ 507,386 $ 55,200 $ 452,186 $ - Fair Value Measurements At March 31, 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: Government Agency & Government-Sponsored Entities $ 3,027 $ - $ 3,027 $ - US Treasury Notes 164,674 164,674 - - US Govt SBA 14,412 - 14,412 - Mortgage Backed Securities 304,020 - 304,020 - Other 5,156 203 310 4,643 Total Assets Measured at Fair Value On a Recurring Basis $ 491,289 $ 164,877 $ 321,769 $ 4,643 Fair values for Level 2 available-for-sale investment securities are based on quoted market prices for similar securities. During the period ended March 31, 2020, there were no transfers in or out of level 1, 2, or 3. Certain equity securities, categorized as Level 3 assets as of March 31, 2019 consisted of: (1) $3.0 million in limited liability companies (LLC) that invest in CRA qualified SBA loans; (2) $1.4 million in registered warrants issued by California reclamation districts; and (3) $200,000 in The Independent Bankers’ Bank stock. These securities do not have readily available values, and are carried at cost, plus/minus observable price changes, less impairment. The significant unobservable data reflected in the fair value measurement include dealer quotes, projected prepayment speeds/average lives and credit information. There were no gains, losses or transfers in or out of level 3 during the three-month period ended March 31, 2019. Level 3 Valuations The following table presents a reconciliation of the level 3 fair value category measured at fair value on a recurring basis: Net Realized / Unrealized Gains (Losses) (in thousands) Balance at Beginning of Period Purchases /Additions Sales / Reductions Realized Unrealized Balance at End of Period Three months ended March 31, 2019 Available-for-sale debt securities: $ 1,593 $ 479 $ 675 $ - $ - $ 1,397 Equity securities: $ 3,246 $ - $ - $ - $ - $ 3,246 Total $ 4,839 $ 479 $ 675 $ - $ - $ 4,643 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 At March 31, 2020, Using (in thousands) Fair Value Total Quoted Prices in Active Markets for Identical Assets Other Observable Inputs Significant Unobservable Inputs Impaired Loans Residential 1st Mortgage $ 1,470 $ - $ - $ 1,470 Home Equity Lines and Loans 64 - - 64 Consumer 135 135 Total Impaired Loans 1,669 - - 1,669 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 $ 2,542 $ - $ - $ 2,542 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 $ 2,588 $ - $ - $ 2,588 Residential 1st Mortgage 1,403 - - 1,403 Home Equity Lines and Loans 142 - - 142 Agricultural 88 - - 88 Commercial 1,391 - - 1,391 Consumer 139 - - 139 Total Impaired Loans 5,751 - - 5,751 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 $ 6,624 $ - $ - $ 6,624 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 $ 2,660 $ - $ - $ 2,660 Residential 1st Mortgage 1,540 - - 1,540 Home Equity Lines and Loans 69 - - 69 Agricultural 102 - - 102 Commercial 1,418 - - 1,418 Total Impaired Loans 5,789 - - 5,789 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 $ 6,662 $ - $ - $ 6,662 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. March 31, 2020 Fair Value Valuation Technique Unobservable Inputs Range, Weighted Avg. Impaired Loans Residential 1st Mortgage $ 1,470 Sales Comparison Approach Adjustment for Difference Between Comparable Sales 1% - 4%, 2.84 % Home Equity Lines and Loans $ 64 Sales Comparison Approach Adjustment for Difference Between Comparable Sales 1% - 2%, 1.07 % Consumer $ 135 Sales Comparison Approach Adjustment for Difference Between Comparable Sales 4%, 4 % Other Real Estate Real Estate Construction $ 873 Sales Comparison Approach Adjustment for Difference Between Comparable Sales 10%, 10 % December 31, 2019 (in thousands) Fair Value Valuation Technique Unobservable Inputs Range, Weighted Avg. Impaired Loans: Commercial Real Estate $ 2,588 Income Approach Capitalization Rate 3.3%, 3.3 % Residential 1st Mortgages $ 1,403 Sales Comparison Approach Adjustment for Difference Between Comparable Sales 0.8% - 6.4%, 3 % Home Equity Lines and Loans $ 142 Sales Comparison Approach Adjustment for Difference Between Comparable Sales 1% - 2%, 1.3 % Agricultural $ 88 Income Approach Capitalization Rate 4.3%, 4.3 % Commercial $ 1,391 Income Approach Capitalization Rate 3.3%, 3.3 % Consumer $ 139 Sales Comparison Approach Adjustment for Difference Between Comparable Sales 40.6%, 40.6 % Other Real Estate: Real Estate Construction $ 873 Sales Comparison Approach Adjustment for Difference Between Comparable Sales 10%, 10 % March 31, 2019 Fair Value Valuation Technique Unobservable Inputs Range, Weighted Avg. Impaired Loans Commercial Real Estate $ 2,660 Income Approach Capitalization Rate 3.25%, 3.25 % Residential 1st Mortgage $ 1,540 Sales Comparison Approach Adjustment for Difference Between Comparable Sales 1% -4%, 2.85 % Home Equity Lines and Loans $ 69 Sales Comparison Approach Adjustment for Difference Between Comparable Sales 1% - 2%, 1.50 % Agricultural $ 102 Income Approach Capitalization Rate 5.10%, 5.10 % Commercial $ 1,418 Income Approach Capitalization Rate 3.25% - 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	3 Months Ended
	Mar. 31, 2020
Fair Value of Financial Instruments [Abstract]
Fair Value of Financial Instruments	7. 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 that value. The estimated fair value amounts have been determined by the Company using available market information and appropriate valuation methodologies. 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 valuation of loans held for investment was impacted by the adoption of ASU 2016-01. In accordance with ASU 2016-01, the fair value of loans held for investment, excluding previously presented impaired loans measured at fair value on a non-recurring basis, is estimated using discounted cash flow analyses. The discount rates used to determine fair value use interest rate spreads that reflect factors such as liquidity, credit, and nonperformance risk of the loans. Loans are considered a Level 3 classification. The following tables summarize the book value and estimated fair value of financial instruments for the periods indicated: Fair Value of Financial Instruments Using March 31, 2020 (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 $ 282,960 $ 282,960 $ - $ - $ 282,960 Investment Securities Available-for-Sale 532,246 20,606 511,640 - 532,246 Investment Securities Held-to-Maturity 58,701 - 29,296 30,207 59,503 Loans & Leases, Net 2,615,285 - - 2,605,120 2,605,120 Accrued Interest Receivable 12,541 - 12,541 - 12,541 Liabilities: Deposits 3,255,273 2,733,525 524,013 - 3,257,538 Subordinated Debentures 10,310 - 7,415 - 7,415 Accrued Interest Payable 2,430 - 2,430 - 2,430 Fair Value of Financial Instruments Using December 31, 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 $ 294,758 $ 294,758 $ - $ - $ 294,758 Investment Securities Available-for-Sale 507,386 55,200 452,186 - 507,386 Investment Securities Held-to-Maturity 60,229 - 31,253 29,844 61,097 Loans & Leases, Net 2,618,015 - - 2,584,805 2,584,805 Accrued Interest Receivable 16,733 - 16,733 - 16,733 Liabilities: Deposits 3,278,019 2,760,097 517,172 - 3,277,269 Subordinated Debentures 10,310 - 7,325 - 7,325 Accrued Interest Payable 2,795 - 2,795 - 2,795 Fair Value of Financial Instruments Using March 31, 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 $ 97,810 $ 97,810 $ - $ - $ 97,810 Investment Securities Available-for-Sale 491,289 164,877 321,769 4,643 491,289 Investment Securities Held-to-Maturity 54,412 - 36,705 18,276 54,981 Loans & Leases, Net 2,509,061 - - 2,490,197 2,490,197 Accrued Interest Receivable 12,524 - 12,524 - 12,524 Liabilities: Deposits 3,008,040 2,483,258 521,321 - 3,004,579 Subordinated Debentures 10,310 - 7,600 - 7,600 Accrued Interest Payable 2,193 - 2,193 - 2,193

Dividends and Basic Earnings Pe

Dividends and Basic Earnings Per Common Share	3 Months Ended
	Mar. 31, 2020
Dividends and Basic Earnings Per Common Share [Abstract]
Dividends and Basic Earnings Per Common Share	8. 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.” No cash dividends were declared during the first quarter of 2020 or 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. There are no common stock equivalent shares. Therefore, there is no presentation of diluted basic earnings per common share. The following table calculates the basic earnings per common share for the three months ended March 31, 2020 and 2019. ( net income in thousands 2020 2019 Net Income $ 14,122 $ 13,549 Weighted Average Number of Common Shares Outstanding 793,504 784,438 Basic and Diluted Earnings Per Common Share $ 17.80 $ 17.27

Leases

Leases	3 Months Ended
	Mar. 31, 2020
Leases [Abstract]
Leases	9. Leases Lessee – Operating Leases Operating leases in which we are the lessee are recorded as operating lease right-of-use (“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 March 31, 2020, operating lease ROU assets and liabilities were $4.81 million and $4.87 million, respectively. Operating lease expenses totaled $208,000 for the three month period ended March 31, 2020. At March 31, 2019, operating lease ROU assets and liabilities were $4.55 million and $4.56 million, respectively. Operating leases had a total cost of $207,000 at March 31, 2019. The table below summarizes the information related to our operating leases: (in thousands except for percent and period data) Three Months Ended March 31, 2020 Year Ended December 31, 2019 Three Months Ended March 31, 2019 Cash Paid for Amounts Included in the Measurement of Lease Liabilities Operating Cash Flow from Operating Leases $ 197 $ 783 $ 196 Right-of-Use Assets Obtained in Exchange for New Operating Lease Liabilities $ - $ 5,645 $ 4,729 Weighted-Average Remaining Lease Term - Operating Leases, in Years 7.68 7.88 7.70 Weighted-Average Discount Rate - Operating Leases 3.2 % 3.2 % 2.8 % The table below summarizes the maturity of remaining lease liability: (in thousands) March 31, 2020 2020 $ 598 2021 719 2022 686 2023 697 2024 707 2025 and thereafter 2,105 Total Lease Payments 5,512 Less: Interest (640 ) Present Value of Lease Liabilities $ 4,872 As of March 31, 2020, we have no additional operating leases for office space that have not yet commenced or that are anticipated to commence during the second quarter of 2020. 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. The Company's net investment in direct financing leases was $106.3 million

Recent Accounting Pronouncement

Recent Accounting Pronouncements	3 Months Ended
	Mar. 31, 2020
Recent Accounting Pronouncements [Abstract]
Recent Accounting Pronouncements	10. 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 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. During 2019 Model validation began in the third quarter of 2019, enabling us to complete parallel runs using data beginning with the second quarter of 2019 The new guidance had been effective on January 1, 2020. However, on March 27, 2020 in response to Congress passing the Coronavirus Aid, Relief and Economic Security Act (“CARES Act”), federal banking regulators issued an interim final rule allowing banks the option of delaying the implementation of CECL until December 31, 2020 or when the corona virus national emergency ends, whichever comes first. The Company has elected to delay CECL implementation, but continues to run its CECL model quarterly to accumulate data for the ultimate implementation.

Significant Accounting Polici_2

Significant Accounting Policies (Policies)	3 Months Ended
	Mar. 31, 2020
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. Actual results could differ from these estimates. 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. 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 9 – “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 and Federal Funds Sold, which have original 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 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 to earliest call date 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. 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 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 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 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. For equity securities, the entire amount of a market adjustment is recognized through earnings.
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 more than insignificant 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. On March 27, 2020 the Coronavirus Aid, Relief and Economic Security Act (“CARES Act”) was signed into law by Congress. The CARES Act provides financial institutions, under specific circumstances, the opportunity to temporarily suspend certain requirements under generally accepted accounting principles related to TDR’s for a limited period of time to account for the effects of COVID-19. See “Note 2 – Risks and Uncertainties” for additional information on the CARES Act and the impact of COVID-19 on the Company.
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 lower inherent risk of loss. 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.
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 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. On March 27, 2020 the Coronavirus Aid, Relief and Economic Security Act (“CARES Act”) was signed into law by Congress. The CARES Act restricts the ability of financial institutions to exercise their foreclosure rights on residential and multi-family properties backed by federally guaranteed mortgage loans. The State of California has gone further and temporarily suspended all residential and commercial foreclosures. The Company is working with its borrowers when they make requests to defer payments on their mortgage loans. See “Note 2 – Risks and Uncertainties” for additional information on the CARES Act and the impact of COVID-19 on the Company.
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 on the Company’s financial statement. The Company accounts for its interest in Low Income Housing Tax Credits (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 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 March 31, 2020 and 2019, 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. However, trades are reported on the OTCQX under the symbol "FMCB". 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, there is no presentation of diluted basic earnings per common share. See Note 8 – “Dividends and Basic Earnings Per Common Share” 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 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 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 statement of operations from the date of acquisition. Acquisition-related costs, including conversion charges, are expensed as incurred.
Goodwill and Other Intangible Assets	Goodwill and Other Intangible Assets (in thousands) 2020 2021 2022 2023 2024 Thereafter Total Core Deposit Intangible Amortization $ 469 $ 611 $ 593 $ 573 $ 549 $ 1,688 $ 4,483 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)	3 Months Ended
	Mar. 31, 2020
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 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. During 2019 Model validation began in the third quarter of 2019, enabling us to complete parallel runs using data beginning with the second quarter of 2019 The new guidance had been effective on January 1, 2020. However, on March 27, 2020 in response to Congress passing the Coronavirus Aid, Relief and Economic Security Act (“CARES Act”), federal banking regulators issued an interim final rule allowing banks the option of delaying the implementation of CECL until December 31, 2020 or when the corona virus national emergency ends, whichever comes first. The Company has elected to delay CECL implementation, but continues to run its CECL model quarterly to accumulate data for the ultimate implementation.

Significant Accounting Polici_3

Significant Accounting Policies (Tables)	3 Months Ended
	Mar. 31, 2020
Significant Accounting Policies [Abstract]
Future Estimated Amortization Expense for CDI	At March 31, 2020, the future estimated amortization expense for the CDI arising from our past acquisitions is as follows: (in thousands) 2020 2021 2022 2023 2024 Thereafter Total Core Deposit Intangible Amortization $ 469 $ 611 $ 593 $ 573 $ 549 $ 1,688 $ 4,483

Investment Securities (Tables)

Investment Securities (Tables)	3 Months Ended
	Mar. 31, 2020
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 securities available-for-sale (in thousands) Amortized Gross Unrealized Fair/Book March 31, 2020 Cost Gains Losses Value US Treasury Notes $ 14,777 $ 622 $ - 15,399 US Govt SBA 10,043 9 98 9,954 Mortgage Backed Securities (1) 482,439 18,945 8 501,376 Other 5,517 - - 5,517 Total $ 512,776 $ 19,576 $ 106 $ 532,246 Amortized Gross Unrealized Fair/Book December 31, 2019 Cost Gains Losses Value US Treasury Notes $ 54,745 $ 250 $ - $ 54,995 US Govt SBA 10,902 9 113 10,798 Mortgage Backed Securities (1) 436,531 4,646 99 441,078 Other 515 - - 515 Total $ 502,693 $ 4,905 $ 212 $ 507,386 Amortized Gross Unrealized Fair/Book March 31, 2019 Cost Gains Losses Value Government Agency & Government-Sponsored Entities $ 3,021 $ 6 $ - $ 3,027 US Treasury Notes 164,660 48 34 164,674 US Govt SBA 14,554 5 147 14,412 Mortgage Backed Securities (1) 303,895 1,764 1,639 304,020 Other 5,156 - - 5,156 Total $ 491,286 $ 1,823 $ 1,820 $ 491,289 (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 investments classified as held-to-maturity (in thousands): Book Gross Unrealized Fair March 31, 2020 Value Gains Losses Value Obligations of States and Political Subdivisions $ 58,701 $ 812 $ 10 $ 59,503 Total $ 58,701 $ 812 $ 10 $ 59,503 Book Gross Unrealized Fair December 31, 2019 Value Gains Losses Value Obligations of States and Political Subdivisions $ 60,229 $ 880 $ 12 $ 61,097 Total $ 60,229 $ 880 $ 12 $ 61,097 Book Gross Unrealized Fair March 31, 2019 Value Gains Losses Value Obligations of States and Political Subdivisions $ 54,412 $ 571 $ 1 $ 54,982 Total $ 54,412 $ 571 $ 1 $ 54,982
Amortized Cost and Estimated Fair Values of Investment Securities by Contractual Maturity	The amortized cost and estimated fair values of investment securities at March 31, 2020 by contractual maturity are shown in the following table (in thousands): Available-for-Sale Held-to-Maturity March 31, 2020 Amortized Fair/Book Book Fair Within one year $ 5,574 $ 5,574 $ 3,980 $ 3,980 After one year through five years 15,092 15,713 4,894 4,899 After five years through ten years 829 829 24,064 24,783 After ten years 8,842 8,754 25,763 25,841 30,337 30,870 58,701 59,503 Investment securities not due at a single maturity date: Mortgage-backed securities 482,439 501,376 - - Total $ 512,776 $ 532,246 $ 58,701 $ 59,503
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 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 March 31, 2020 Fair Value Unrealized Loss Fair Value Unrealized Loss Fair Value Unrealized Loss Securities Available-for-Sale US Govt SBA $ 2,458 $ 5 $ 4,674 $ 93 $ 7,132 $ 98 Mortgage Backed Securities 1,503 2 255 6 1,758 8 Total $ 3,961 $ 7 $ 4,929 $ 99 $ 8,890 $ 106 Securities Held-to-Maturity Obligations of States and Political Subdivisions $ 728 $ 10 $ - $ - $ 728 $ 10 Total $ 728 $ 10 $ - $ - $ 728 $ 10 Less Than 12 Months 12 Months or More Total December 31, 2019 Fair Value Unrealized Loss Fair Value Unrealized Loss Fair Value Unrealized Loss Securities Available-for-Sale US Govt SBA $ 2,693 $ 6 $ 5,198 $ 107 $ 7,891 $ 113 Mortgage Backed Securities 131,005 88 713 11 131,718 99 Total $ 133,698 $ 94 $ 5,911 $ 118 $ 139,609 $ 212 Securities Held-to-Maturity Obligations of States and Political Subdivisions $ 355 $ 12 $ - $ - $ 355 $ 12 Total $ 355 $ 12 $ - $ - $ 355 $ 12 Less Than 12 Months 12 Months or More Total March 31, 2019 Fair Value Unrealized Loss Fair Value Unrealized Loss Fair Value Unrealized Loss Securities Available-for-Sale US Treasury Notes $ 149,962 $ 28 $ 4,909 $ 6 $ 154,871 $ 34 US Govt SBA 1,310 - 10,823 147 12,133 147 Mortgage Backed Securities 5,434 25 190,452 1,614 195,886 1,639 Total $ 156,706 $ 53 $ 206,184 $ 1,767 $ 362,890 $ 1,820 Securities Held-to-Maturity Obligations of States and Political Subdivisions $ 229 $ 1 $ 360 $ - $ 589 $ 1 Total $ 229 $ 1 $ 360 $ - $ 589 $ 1
Proceeds from Sales and Calls of Securities	Proceeds from sales and calls of securities for the periods shown were as follows: (in thousands) Proceeds Gains Losses Three Months Ended March 31, 2020 $ 2,255 $ 13 $ - Three Months Ended March 31, 2019 $ - $ - $ -

Loans & Leases and Allowance _2

Loans & Leases and Allowance for Credit Losses (Tables)	3 Months Ended
	Mar. 31, 2020
Loans & Leases and Allowance for Credit Losses [Abstract]
Loans and Leases	Loans & Leases consisted of the following: Loan & Lease Portfolio (in thousands) March 31, 2020 December 31, 2019 March 31, 2019 Commercial Real Estate $ 868,736 $ 846,486 $ 823,028 Agricultural Real Estate 594,154 625,767 603,601 Real Estate Construction 126,956 115,644 99,837 Residential 1st Mortgages 256,732 255,253 258,359 Home Equity Lines & Loans 40,747 39,270 40,072 Agricultural 264,771 292,904 257,004 Commercial 404,329 384,795 364,439 Consumer & Other 14,839 15,422 18,418 Leases 105,362 104,470 105,823 Total Gross Loans & Leases 2,676,626 2,680,011 2,570,581 Less: Unearned Income 6,517 6,984 6,613 Subtotal 2,670,109 2,673,027 2,563,968 Less: Allowance for Credit Losses 54,824 55,012 54,907 Net Loans & Leases $ 2,615,285 $ 2,618,015 $ 2,509,061
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) March 31, 2020 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, 2020 $ 11,053 $ 15,128 $ 1,949 $ 855 $ 2,675 $ 8,076 $ 11,466 $ 456 $ 3,162 $ 192 $ 55,012 Charge-Offs - - - - - - (244 ) (21 ) - - (265 ) Recoveries - - - 19 20 28 2 8 - - 77 Provision 69 (659 ) (22 ) 163 88 (1,145 ) 990 (61 ) 26 551 - Ending Balance- March 31, 2020 $ 11,122 $ 14,469 $ 1,927 $ 1,037 $ 2,783 $ 6,959 $ 12,214 $ 382 $ 3,188 $ 743 $ 54,824 Ending Balance Individually Evaluated for Impairment - - - 116 10 398 11 60 - - 595 Ending Balance Collectively Evaluated for Impairment 11,122 14,469 1,927 921 2,773 6,561 12,203 322 3,188 743 54,229 Loans: Ending Balance $ 861,311 $ 594,154 $ 126,956 $ 256,732 $ 40,747 $ 264,771 $ 404,329 $ 14,839 $ 106,270 $ - $ 2,670,109 Ending Balance Individually Evaluated for Impairment 4,486 5,629 - 2,310 200 733 1,517 196 - - 15,071 Ending Balance Collectively Evaluated for Impairment $ 856,825 $ 588,525 $ 126,956 $ 254,422 $ 40,547 $ 264,038 $ 402,812 $ 14,643 $ 106,270 $ - $ 2,655,038 December 31, 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 ) (83 ) - - (675 ) Recoveries - 38 - 13 28 - 90 52 - - 221 Provision (556 ) 998 700 (38 ) (114 ) (166 ) 312 (7 ) (860 ) (69 ) 200 Ending Balance- December 31, 2019 $ 11,053 $ 15,128 $ 1,949 $ 855 $ 2,675 $ 8,076 $ 11,466 $ 456 $ 3,162 $ 192 $ 55,012 Ending Balance Individually Evaluated for Impairment 234 - - 118 12 99 137 61 - - 661 Ending Balance Collectively Evaluated for Impairment 10,819 15,128 1,949 737 2,663 7,977 11,329 395 3,162 192 54,351 Loans & Leases: Ending Balance $ 838,570 $ 625,767 $ 115,644 $ 255,253 $ 39,270 $ 292,904 $ 384,795 $ 15,422 $ 105,402 $ - $ 2,673,027 Ending Balance Individually Evaluated for Impairment 4,524 5,654 - 2,368 229 188 1,528 200 - - 14,691 Ending Balance Collectively Evaluated for Impairment 834,046 620,113 115,644 252,885 39,041 292,716 383,267 15,222 105,402 - 2,658,336 March 31, 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 - - - - - - (379 ) (21 ) - - (400 ) Recoveries - 6 - 3 6 - 12 14 - - 41 Provision (209 ) 395 (42 ) (20 ) (29 ) (794 ) 644 (20 ) (14 ) 89 - Ending Balance- March 31, 2019 $ 11,400 $ 14,493 $ 1,207 $ 863 $ 2,738 $ 7,448 $ 11,933 $ 467 $ 4,008 $ 350 $ 54,907 Ending Balance Individually Evaluated for Impairment 214 - - 124 13 98 172 6 - - 627 Ending Balance Collectively Evaluated for Impairment 11,186 14,493 1,207 739 2,725 7,350 11,761 461 4,008 350 54,280 Loans: Ending Balance $ 815,366 $ 603,601 $ 99,837 $ 258,359 $ 40,072 $ 257,004 $ 364,439 $ 18,418 $ 106,872 $ - $ 2,563,968 Ending Balance Individually Evaluated for Impairment 4,638 7,238 - 2,469 255 200 1,591 6 - - 16,397 Ending Balance Collectively Evaluated for Impairment $ 810,728 $ 596,363 $ 99,837 $ 255,890 $ 39,817 $ 256,804 $ 362,848 $ 18,412 $ 106,872 $ - $ 2,547,571
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) March 31, 2020 Pass Special Mention Substandard Total Loans & Leases Loans & Leases: Commercial Real Estate $ 854,346 $ 6,965 $ - $ 861,311 Agricultural Real Estate 580,205 1,136 12,813 594,154 Real Estate Construction 126,956 - - 126,956 Residential 1st Mortgages 256,027 - 705 256,732 Home Equity Lines & Loans 40,577 - 170 40,747 Agricultural 263,794 - 977 264,771 Commercial 400,735 2,321 1,273 404,329 Consumer & Other 14,392 - 447 14,839 Leases 106,270 - - 106,270 Total $ 2,643,302 $ 10,422 $ 16,385 $ 2,670,109 December 31, 2019 Pass Special Mention Substandard Total Loans & Leases Loans & Leases: Commercial Real Estate $ 831,941 $ 6,629 $ - $ 838,570 Agricultural Real Estate 611,792 1,136 12,839 625,767 Real Estate Construction 115,644 - - 115,644 Residential 1st Mortgages 254,459 - 794 255,253 Home Equity Lines & Loans 39,092 - 178 39,270 Agricultural 289,276 2,617 1,011 292,904 Commercial 380,650 3,239 906 384,795 Consumer & Other 14,934 - 488 15,422 Leases 105,402 - - 105,402 Total $ 2,643,190 $ 13,621 $ 16,216 $ 2,673,027 March 31, 2019 Pass Special Mention Substandard Total Loans & Leases Loans & Leases: Commercial Real Estate $ 813,090 $ 2,276 $ - $ 815,366 Agricultural Real Estate 587,444 2,847 13,310 603,601 Real Estate Construction 99,837 - - 99,837 Residential 1st Mortgages 257,878 - 481 258,359 Home Equity Lines & Loans 40,028 - 44 40,072 Agricultural 250,630 6,167 207 257,004 Commercial 360,525 2,983 931 364,439 Consumer & Other 18,263 - 155 18,418 Leases 106,872 - - 106,872 Total $ 2,534,567 $ 14,273 $ 15,128 $ 2,563,968
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) March 31, 2020 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 $ - $ - $ - $ - $ - $ 861,311 $ 861,311 Agricultural Real Estate - - - - - 594,154 594,154 Real Estate Construction - - - - - 126,956 126,956 Residential 1st Mortgages - - - - - 256,732 256,732 Home Equity Lines & Loans 226 - - - 226 40,521 40,747 Agricultural - - - 549 549 264,222 264,771 Commercial 250 - - - 250 404,079 404,329 Consumer & Other 7 - - - 7 14,832 14,839 Leases - - - - - 106,270 106,270 Total $ 483 $ - $ - $ 549 $ 1,032 $ 2,669,077 $ 2,670,109 December 31, 2019 30-59 Days 60-89 Days 90 Days and Nonaccrual Total Past Current Total Loans & Leases: Commercial Real Estate $ - $ - $ - $ - $ - $ 838,570 $ 838,570 Agricultural Real Estate - - - - - 625,767 625,767 Real Estate Construction 240 - - - 240 115,404 115,644 Residential 1st Mortgages - - - - - 255,253 255,253 Home Equity Lines & Loans - - - - - 39,270 39,270 Agricultural - - - - - 292,904 292,904 Commercial 77 - - - 77 384,718 384,795 Consumer & Other 35 - - - 35 15,387 15,422 Leases - - - - - 105,402 105,402 Total $ 352 $ - $ - $ - $ 352 $ 2,672,675 $ 2,673,027 March 31, 2019 30-59 Days 60-89 Days 90 Days and Nonaccrual Total Past Current Total Loans & Leases: Commercial Real Estate $ - $ - $ - $ - $ - $ 815,366 $ 815,366 Agricultural Real Estate - - - - - 603,601 603,601 Real Estate Construction - - - - - 99,837 99,837 Residential 1st Mortgages 707 - - - 707 257,652 258,359 Home Equity Lines & Loans - - - - - 40,072 40,072 Agricultural - - - - - 257,004 257,004 Commercial - - - - - 364,439 364,439 Consumer & Other 20 - - - 20 18,398 18,418 Leases - - - - - 106,872 106,872 Total $ 727 $ - $ - $ - $ 727 $ 2,563,241 $ 2,563,968
Impaired Loans & Leases	The following tables show information related to impaired loans & leases for the periods indicated (in thousands) March 31, 2020 Recorded Unpaid Related Average Interest With no related allowance recorded: Commercial Real Estate $ 2,888 $ 2,888 $ - $ 1,487 $ 29 Agricultural Real Estate 5,629 5,629 - 5,642 89 Commercial 1,507 1,507 - 754 15 $ 10,024 $ 10,024 $ - $ 7,883 $ 133 With an allowance recorded: Commercial Real Estate $ - $ - $ - $ 1,411 $ - Agricultural Real Estate 549 549 214 275 - Residential 1st Mortgages 1,550 1,761 77 1,556 19 Home Equity Lines & Loans 67 78 3 68 1 Agricultural 184 184 184 186 2 Commercial 11 11 11 770 - Consumer & Other 196 196 61 198 4 $ 2,557 $ 2,779 $ 550 $ 4,464 $ 26 Total $ 12,581 $ 12,803 $ 550 $ 12,347 $ 159 December 31, 2019 Recorded Unpaid Related Allowance Average Investment Interest With no related allowance recorded: Commercial Real Estate $ 86 $ 86 $ - $ 90 $ 8 Agricultural Real Estate 5,654 5,654 - 6,069 379 Commercial - - - 8 1 $ 5,740 $ 5,740 $ - $ 6,167 $ 388 With an allowance recorded: Commercial Real Estate $ 2,822 $ 2,822 $ 234 $ 2,853 $ 94 Residential 1st Mortgages 1,562 1,770 74 1,601 73 Home Equity Lines & Loans 68 79 7 71 4 Agricultural 188 188 99 195 6 Commercial 1,528 1,528 137 1,554 53 Consumer & Other 200 200 61 54 - $ 6,368 $ 6,587 $ 612 $ 6,328 $ 230 Total $ 12,108 $ 12,327 $ 612 $ 12,495 $ 618 March 31, 2019 Recorded Unpaid Related Average Recorded Investment Interest Income Recognized With no related allowance recorded: Commercial Real Estate $ 93 $ 93 $ - $ 94 $ 2 Agricultural Real Estate 7,239 7,238 - 7,239 73 $ 7,332 $ 7,331 $ - $ 7,333 $ 75 With an allowance recorded: Commercial Real Estate $ 2,883 $ 2,875 $ 214 $ 2,893 $ 23 Residential 1st Mortgages 1,625 1,829 81 1,633 21 Home Equity Lines & Loans 73 83 4 74 1 Agricultural 201 200 98 101 - Commercial 1,596 1,590 172 1,620 14 Consumer & Other 6 7 6 6 - $ 6,384 $ 6,584 $ 575 $ 6,327 $ 59 Total $ 13,716 $ 13,915 $ 575 $ 13,660 $ 134
Loans & Leases by Class Modified as Troubled Debt Restructured Loans	The following table presents loans by class modified as troubled debt restructured loans for the period ended December 31, 2019 (in thousands) December 31, 2019 Troubled Debt Restructurings Number of Loans Pre- Modification Outstanding Recorded Investment Post- Modification Outstanding Recorded Investment Agricultural 1 $ 201 $ 201 Consumer & Other 1 195 195 Total 2 $ 396 $ 396 The following table presents loans or leases by class modified as TDRs during the three-month period ended March 31, 2019 (in thousands): March 31, 2019 Troubled Debt Restructurings Number of Loans Pre- Modification Outstanding Recorded Investment Post- Modification Outstanding Recorded Investment Agricultural 1 $ 201 $ 201 Total 1 $ 201 $ 201

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	3 Months Ended
	Mar. 31, 2020
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 March 31, 2020, 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 $ 15,399 $ 15,399 $ - $ - US Govt SBA 9,954 - 9,954 - Mortgage Backed Securities 501,376 - 501,376 - Other 5,517 5,207 310 - Total Assets Measured at Fair Value On a Recurring Basis $ 532,246 $ 20,606 $ 511,640 $ - Fair Value Measurements At December 31, 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 $ 54,995 $ 54,995 $ - $ - US Govt SBA 10,798 - 10,798 - Mortgage Backed Securities 441,078 - 441,078 - Other 515 205 310 - Total Assets Measured at Fair Value On a Recurring Basis $ 507,386 $ 55,200 $ 452,186 $ - Fair Value Measurements At March 31, 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: Government Agency & Government-Sponsored Entities $ 3,027 $ - $ 3,027 $ - US Treasury Notes 164,674 164,674 - - US Govt SBA 14,412 - 14,412 - Mortgage Backed Securities 304,020 - 304,020 - Other 5,156 203 310 4,643 Total Assets Measured at Fair Value On a Recurring Basis $ 491,289 $ 164,877 $ 321,769 $ 4,643
Reconciliation of Level 3 Fair Value Category Measured at Fair Value on a Recurring Basis	The following table presents a reconciliation of the level 3 fair value category measured at fair value on a recurring basis: Net Realized / Unrealized Gains (Losses) (in thousands) Balance at Beginning of Period Purchases /Additions Sales / Reductions Realized Unrealized Balance at End of Period Three months ended March 31, 2019 Available-for-sale debt securities: $ 1,593 $ 479 $ 675 $ - $ - $ 1,397 Equity securities: $ 3,246 $ - $ - $ - $ - $ 3,246 Total $ 4,839 $ 479 $ 675 $ - $ - $ 4,643
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 At March 31, 2020, Using (in thousands) Fair Value Total Quoted Prices in Active Markets for Identical Assets Other Observable Inputs Significant Unobservable Inputs Impaired Loans Residential 1st Mortgage $ 1,470 $ - $ - $ 1,470 Home Equity Lines and Loans 64 - - 64 Consumer 135 135 Total Impaired Loans 1,669 - - 1,669 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 $ 2,542 $ - $ - $ 2,542 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 $ 2,588 $ - $ - $ 2,588 Residential 1st Mortgage 1,403 - - 1,403 Home Equity Lines and Loans 142 - - 142 Agricultural 88 - - 88 Commercial 1,391 - - 1,391 Consumer 139 - - 139 Total Impaired Loans 5,751 - - 5,751 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 $ 6,624 $ - $ - $ 6,624 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 $ 2,660 $ - $ - $ 2,660 Residential 1st Mortgage 1,540 - - 1,540 Home Equity Lines and Loans 69 - - 69 Agricultural 102 - - 102 Commercial 1,418 - - 1,418 Total Impaired Loans 5,789 - - 5,789 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 $ 6,662 $ - $ - $ 6,662
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. March 31, 2020 Fair Value Valuation Technique Unobservable Inputs Range, Weighted Avg. Impaired Loans Residential 1st Mortgage $ 1,470 Sales Comparison Approach Adjustment for Difference Between Comparable Sales 1% - 4%, 2.84 % Home Equity Lines and Loans $ 64 Sales Comparison Approach Adjustment for Difference Between Comparable Sales 1% - 2%, 1.07 % Consumer $ 135 Sales Comparison Approach Adjustment for Difference Between Comparable Sales 4%, 4 % Other Real Estate Real Estate Construction $ 873 Sales Comparison Approach Adjustment for Difference Between Comparable Sales 10%, 10 % December 31, 2019 (in thousands) Fair Value Valuation Technique Unobservable Inputs Range, Weighted Avg. Impaired Loans: Commercial Real Estate $ 2,588 Income Approach Capitalization Rate 3.3%, 3.3 % Residential 1st Mortgages $ 1,403 Sales Comparison Approach Adjustment for Difference Between Comparable Sales 0.8% - 6.4%, 3 % Home Equity Lines and Loans $ 142 Sales Comparison Approach Adjustment for Difference Between Comparable Sales 1% - 2%, 1.3 % Agricultural $ 88 Income Approach Capitalization Rate 4.3%, 4.3 % Commercial $ 1,391 Income Approach Capitalization Rate 3.3%, 3.3 % Consumer $ 139 Sales Comparison Approach Adjustment for Difference Between Comparable Sales 40.6%, 40.6 % Other Real Estate: Real Estate Construction $ 873 Sales Comparison Approach Adjustment for Difference Between Comparable Sales 10%, 10 % March 31, 2019 Fair Value Valuation Technique Unobservable Inputs Range, Weighted Avg. Impaired Loans Commercial Real Estate $ 2,660 Income Approach Capitalization Rate 3.25%, 3.25 % Residential 1st Mortgage $ 1,540 Sales Comparison Approach Adjustment for Difference Between Comparable Sales 1% -4%, 2.85 % Home Equity Lines and Loans $ 69 Sales Comparison Approach Adjustment for Difference Between Comparable Sales 1% - 2%, 1.50 % Agricultural $ 102 Income Approach Capitalization Rate 5.10%, 5.10 % Commercial $ 1,418 Income Approach Capitalization Rate 3.25% - 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)	3 Months Ended
	Mar. 31, 2020
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 March 31, 2020 (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 $ 282,960 $ 282,960 $ - $ - $ 282,960 Investment Securities Available-for-Sale 532,246 20,606 511,640 - 532,246 Investment Securities Held-to-Maturity 58,701 - 29,296 30,207 59,503 Loans & Leases, Net 2,615,285 - - 2,605,120 2,605,120 Accrued Interest Receivable 12,541 - 12,541 - 12,541 Liabilities: Deposits 3,255,273 2,733,525 524,013 - 3,257,538 Subordinated Debentures 10,310 - 7,415 - 7,415 Accrued Interest Payable 2,430 - 2,430 - 2,430 Fair Value of Financial Instruments Using December 31, 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 $ 294,758 $ 294,758 $ - $ - $ 294,758 Investment Securities Available-for-Sale 507,386 55,200 452,186 - 507,386 Investment Securities Held-to-Maturity 60,229 - 31,253 29,844 61,097 Loans & Leases, Net 2,618,015 - - 2,584,805 2,584,805 Accrued Interest Receivable 16,733 - 16,733 - 16,733 Liabilities: Deposits 3,278,019 2,760,097 517,172 - 3,277,269 Subordinated Debentures 10,310 - 7,325 - 7,325 Accrued Interest Payable 2,795 - 2,795 - 2,795 Fair Value of Financial Instruments Using March 31, 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 $ 97,810 $ 97,810 $ - $ - $ 97,810 Investment Securities Available-for-Sale 491,289 164,877 321,769 4,643 491,289 Investment Securities Held-to-Maturity 54,412 - 36,705 18,276 54,981 Loans & Leases, Net 2,509,061 - - 2,490,197 2,490,197 Accrued Interest Receivable 12,524 - 12,524 - 12,524 Liabilities: Deposits 3,008,040 2,483,258 521,321 - 3,004,579 Subordinated Debentures 10,310 - 7,600 - 7,600 Accrued Interest Payable 2,193 - 2,193 - 2,193

Dividends and Basic Earnings _2

Dividends and Basic Earnings Per Common Share (Tables)	3 Months Ended
	Mar. 31, 2020
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 months ended March 31, 2020 and 2019. ( net income in thousands 2020 2019 Net Income $ 14,122 $ 13,549 Weighted Average Number of Common Shares Outstanding 793,504 784,438 Basic and Diluted Earnings Per Common Share $ 17.80 $ 17.27

Leases (Tables)

Leases (Tables)	3 Months Ended
	Mar. 31, 2020
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 March 31, 2020 Year Ended December 31, 2019 Three Months Ended March 31, 2019 Cash Paid for Amounts Included in the Measurement of Lease Liabilities Operating Cash Flow from Operating Leases $ 197 $ 783 $ 196 Right-of-Use Assets Obtained in Exchange for New Operating Lease Liabilities $ - $ 5,645 $ 4,729 Weighted-Average Remaining Lease Term - Operating Leases, in Years 7.68 7.88 7.70 Weighted-Average Discount Rate - Operating Leases 3.2 % 3.2 % 2.8 %
Maturity of Remaining Lease Liability	The table below summarizes the maturity of remaining lease liability: (in thousands) March 31, 2020 2020 $ 598 2021 719 2022 686 2023 697 2024 707 2025 and thereafter 2,105 Total Lease Payments 5,512 Less: Interest (640 ) Present Value of Lease Liabilities $ 4,872

Significant Accounting Polici_4

Significant Accounting Policies, Accounting Changes (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Mar. 31, 2019	Dec. 31, 2018
Assets and Liabilities, Lessee [Abstract]
Operating lease right-of-use asset	$ 4,810	$ 4,550
Operating Lease, Right-of-Use Asset, Statement of Financial Position [Extensible List]			us-gaap:OtherAssets
Operating lease liability	$ 4,872	$ 4,560
Operating Lease, Liability, Statement of Financial Position [Extensible List]			us-gaap:OtherLiabilities
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_5

Significant Accounting Policies, Investment Securities (Details)	3 Months Ended
	Mar. 31, 2020Component
Investment Securities [Abstract]
Number of components into which amount of impairment is split	2

Significant Accounting Polici_6

Significant Accounting Policies, Loans & Leases and Allowance for Credit Losses (Details)	3 Months Ended
	Mar. 31, 2020ComponentCategoryFactor
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_7

Significant Accounting Policies, Premises and Equipment (Details)	3 Months Ended
	Mar. 31, 2020
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_8

Significant Accounting Policies, Income Taxes (Details) $ in Thousands	3 Months Ended
	Mar. 31, 2020USD ($)
Income Tax Penalties and Interest Expense [Abstract]
Interest	$ 0
Penalties	$ 0

Significant Accounting Polici_9

Significant Accounting Policies, Goodwill and Other Intangible Assets (Details) - Core Deposit Intangible [Member] $ in Thousands	3 Months Ended
	Mar. 31, 2020USD ($)
Goodwill and Other Intangible Assets [Abstract]
Estimated useful life	10 years
Future estimated amortization expense for CDI [Abstract]
2020	$ 469
2021	611
2022	593
2023	573
2024	549
Thereafter	1,688
Total	$ 4,483

Investment Securities, Securiti

Investment Securities, Securities Available-for-Sale (Details) - USD ($) $ in Thousands		Mar. 31, 2020	Dec. 31, 2019	Mar. 31, 2019
Amortized cost, fair values, and unrealized gains and losses of securities available-for-sale [Abstract]
Amortized cost		$ 512,776	$ 502,693	$ 491,286
Gross unrealized gains		19,576	4,905	1,823
Gross unrealized losses		106	212	1,820
Fair/Book value		532,246	507,386	491,289
Government Agency & Government-Sponsored Entities [Member]
Amortized cost, fair values, and unrealized gains and losses of securities available-for-sale [Abstract]
Amortized cost				3,021
Gross unrealized gains				6
Gross unrealized losses				0
Fair/Book value				3,027
US Treasury Notes [Member]
Amortized cost, fair values, and unrealized gains and losses of securities available-for-sale [Abstract]
Amortized cost		14,777	54,745	164,660
Gross unrealized gains		622	250	48
Gross unrealized losses		0	0	34
Fair/Book value		15,399	54,995	164,674
US Govt SBA [Member]
Amortized cost, fair values, and unrealized gains and losses of securities available-for-sale [Abstract]
Amortized cost		10,043	10,902	14,554
Gross unrealized gains		9	9	5
Gross unrealized losses		98	113	147
Fair/Book value		9,954	10,798	14,412
Mortgage Backed Securities [Member]
Amortized cost, fair values, and unrealized gains and losses of securities available-for-sale [Abstract]
Amortized cost	[1]	482,439	436,531	303,895
Gross unrealized gains	[1]	18,945	4,646	1,764
Gross unrealized losses	[1]	8	99	1,639
Fair/Book value	[1]	501,376	441,078	304,020
Other [Member]
Amortized cost, fair values, and unrealized gains and losses of securities available-for-sale [Abstract]
Amortized cost		5,517	515	5,156
Gross unrealized gains		0	0	0
Gross unrealized losses		0	0	0
Fair/Book value		$ 5,517	$ 515	$ 5,156
[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	Mar. 31, 2020	Dec. 31, 2019	Mar. 31, 2019
Book values, estimated fair values and unrealized gains and losses of investments classified as held-to-maturity [Abstract]
Book value	$ 58,701	$ 60,229	$ 54,412
Gross unrealized gains	812	880	571
Gross unrealized losses	10	12	1
Fair value	59,503	61,097	54,982
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	58,701	60,229	54,412
Gross unrealized gains	812	880	571
Gross unrealized losses	10	12	1
Fair value	$ 59,503	$ 61,097	$ 54,982

Investment Securities, Contract

Investment Securities, Contractual Maturity (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019	Mar. 31, 2019
Amortized Cost [Abstract]
Within one year	$ 5,574
After one year through five years	15,092
After five years through ten years	829
After ten years	8,842
Amortized cost, excluding investment securities not due at a single maturity date	30,337
Investment securities not due at a single maturity date, mortgage-backed securities	482,439
Amortized cost	512,776	$ 502,693	$ 491,286
Fair Value [Abstract]
Within one year	5,574
After one year through five years	15,713
After five years through ten years	829
After ten years	8,754
Fair value, excluding investment securities not due at a single maturity date	30,870
Investment securities not due at a single maturity date, mortgage-backed securities	501,376
Fair value	532,246	507,386	491,289
Book Value [Abstract]
Within one year	3,980
After one year through five years	4,894
After five years through ten years	24,064
After ten years	25,763
Book value, excluding investment securities not due at a single maturity date	58,701
Investment securities not due at a single maturity date, mortgage-backed securities	0
Book value	58,701	60,229	54,412
Fair Value [Abstract]
Within one year	3,980
After one year through five years	4,899
After five years through ten years	24,783
After ten years	25,841
Fair value, excluding investment securities not due at a single maturity date	59,503
Investment securities not due at a single maturity date, mortgage-backed securities	0
Fair value	$ 59,503	$ 61,097	$ 54,982

Investment Securities, Securi_3

Investment Securities, Securities in Continuous Unrealized Loss Position (Details) $ in Thousands	3 Months Ended
	Mar. 31, 2020USD ($)Security	Dec. 31, 2019USD ($)	Mar. 31, 2019USD ($)
Investment Securities, Qualitative Disclosure [Abstract]
Number of investment securities held | Security	551
Less than 12 months, number of positions | Security	25
12 months or more, number of positions | Security	72
Available-for-sale Securities, Continuous Unrealized Loss Position [Abstract]
Less than 12 months, fair value	$ 3,961	$ 133,698	$ 156,706
12 months or more, fair value	4,929	5,911	206,184
Total, fair value	8,890	139,609	362,890
Less than 12 months, unrealized loss	7	94	53
12 months or more, unrealized loss	99	118	1,767
Total, unrealized loss	106	212	1,820
Held-to-maturity Securities, Continuous Unrealized Loss Position [Abstract]
Less than 12 months, fair value	728	355	229
Less than 12 months, unrealized loss	10	12	1
12 months or more, fair value	0	0	360
12 months or more, unrealized loss	0	0	0
Total, fair value	728	355	589
Total, unrealized loss	10	12	1
Obligations of States and Political Subdivisions [Member]
Held-to-maturity Securities, Continuous Unrealized Loss Position [Abstract]
Less than 12 months, fair value	728	355	229
Less than 12 months, unrealized loss	10	12	1
12 months or more, fair value	0	0	360
12 months or more, unrealized loss	0	0	0
Total, fair value	728	355	589
Total, unrealized loss	$ 10	12	1
Less than 12 months, number of positions | Security	4
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	100.00%
US Treasury Notes [Member]
Available-for-sale Securities, Continuous Unrealized Loss Position [Abstract]
Less than 12 months, fair value			149,962
12 months or more, fair value			4,909
Total, fair value			154,871
Less than 12 months, unrealized loss			28
12 months or more, unrealized loss			6
Total, unrealized loss	$ 0	0	34
Less than 12 months, number of positions | Security	0
12 months or more, number of positions | Security	0
US Govt SBA [Member]
Available-for-sale Securities, Continuous Unrealized Loss Position [Abstract]
Less than 12 months, fair value	$ 2,458	2,693	1,310
12 months or more, fair value	4,674	5,198	10,823
Total, fair value	7,132	7,891	12,133
Less than 12 months, unrealized loss	5	6	0
12 months or more, unrealized loss	93	107	147
Total, unrealized loss	$ 98	113	147
Less than 12 months, number of positions | Security	16
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	$ 1,503	131,005	5,434
12 months or more, fair value	255	713	190,452
Total, fair value	1,758	131,718	195,886
Less than 12 months, unrealized loss	2	88	25
12 months or more, unrealized loss	6	11	1,614
Total, unrealized loss	$ 8	$ 99	$ 1,639
Less than 12 months, number of positions | Security	5
12 months or more, number of positions | Security	19

Investment Securities, Proceeds

Investment Securities, Proceeds from Sales (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Proceeds from sales and calls of securities [Abstract]
Proceeds	$ 2,255	$ 0
Gains	13	0
Losses	$ 0	$ 0

Investment Securities, Pledged

Investment Securities, Pledged Securities (Details) - USD ($) $ in Millions	Mar. 31, 2020	Dec. 31, 2019	Mar. 31, 2019
Investment Securities [Abstract]
Securities pledged to secure public deposits, FHLB borrowings, and other government agency deposits as required by law	$ 381.3	$ 352.5	$ 262.1

Federal Home Loan Bank Stock _2

Federal Home Loan Bank Stock and Other Equity Securities, at Cost (Details) - USD ($) $ in Millions	Mar. 31, 2020	Dec. 31, 2019	Mar. 31, 2019
Federal Home Loan Bank Stock and Other Equity Securities, at Cost [Abstract]
FHLB stock and other equity securities	$ 12.7	$ 12.7	$ 12.5

Loans & Leases and Allowance _3

Loans & Leases and Allowance for Credit Losses, Loan & Lease Portfolio (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019	Mar. 31, 2019	Dec. 31, 2018
Loans and Leases Receivable, Net Amount [Abstract]
Total Gross Loans & Leases	$ 2,676,626	$ 2,680,011	$ 2,570,581
Less: Unearned Income	6,517	6,984	6,613
Total Loans & Leases	2,670,109	2,673,027	2,563,968
Less: Allowance for Credit Losses	54,824	55,012	54,907	$ 55,266
Loans & Leases, Net	2,615,285	2,618,015	2,509,061
Commercial Real Estate [Member]
Loans and Leases Receivable, Net Amount [Abstract]
Total Gross Loans & Leases	868,736	846,486	823,028
Total Loans & Leases	861,311	838,570	815,366
Less: Allowance for Credit Losses	11,122	11,053	11,400	11,609
Agricultural Real Estate [Member]
Loans and Leases Receivable, Net Amount [Abstract]
Total Gross Loans & Leases	594,154	625,767	603,601
Total Loans & Leases	594,154	625,767	603,601
Less: Allowance for Credit Losses	14,469	15,128	14,493	14,092
Real Estate Construction [Member]
Loans and Leases Receivable, Net Amount [Abstract]
Total Gross Loans & Leases	126,956	115,644	99,837
Total Loans & Leases	126,956	115,644	99,837
Less: Allowance for Credit Losses	1,927	1,949	1,207	1,249
Residential 1st Mortgages [Member]
Loans and Leases Receivable, Net Amount [Abstract]
Total Gross Loans & Leases	256,732	255,253	258,359
Total Loans & Leases	256,732	255,253	258,359
Less: Allowance for Credit Losses	1,037	855	863	880
Home Equity Lines and Loans [Member]
Loans and Leases Receivable, Net Amount [Abstract]
Total Gross Loans & Leases	40,747	39,270	40,072
Total Loans & Leases	40,747	39,270	40,072
Less: Allowance for Credit Losses	2,783	2,675	2,738	2,761
Agricultural [Member]
Loans and Leases Receivable, Net Amount [Abstract]
Total Gross Loans & Leases	264,771	292,904	257,004
Total Loans & Leases	264,771	292,904	257,004
Less: Allowance for Credit Losses	6,959	8,076	7,448	8,242
Commercial [Member]
Loans and Leases Receivable, Net Amount [Abstract]
Total Gross Loans & Leases	404,329	384,795	364,439
Total Loans & Leases	404,329	384,795	364,439
Less: Allowance for Credit Losses	12,214	11,466	11,933	11,656
Consumer & Other [Member]
Loans and Leases Receivable, Net Amount [Abstract]
Total Gross Loans & Leases	14,839	15,422	18,418
Total Loans & Leases	14,839	15,422	18,418
Less: Allowance for Credit Losses	382	456	467	494
Leases [Member]
Loans and Leases Receivable, Net Amount [Abstract]
Total Gross Loans & Leases	105,362	104,470	105,823
Total Loans & Leases	106,270	105,402	106,872
Less: Allowance for Credit Losses	$ 3,188	$ 3,162	$ 4,008	$ 4,022

Loans & Leases and Allowance _4

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		12 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Dec. 31, 2019
Allowance for Credit Losses [Roll Forward]
Beginning Balance	$ 55,012	$ 55,266	$ 55,266
Charge-Offs	(265)	(400)	(675)
Recoveries	77	41	221
Provision	0	0	200
Ending Balance	54,824	54,907	55,012
Ending Balance Individually Evaluated for Impairment	595	627	661
Ending Balance Collectively Evaluated for Impairment	54,229	54,280	54,351
Loans & Leases [Abstract]
Ending Balance	2,670,109	2,563,968	2,673,027
Ending Balance Individually Evaluated for Impairment	15,071	16,397	14,691
Ending Balance Collectively Evaluated for Impairment	2,655,038	2,547,571	2,658,336
Commercial Real Estate [Member]
Allowance for Credit Losses [Roll Forward]
Beginning Balance	11,053	11,609	11,609
Charge-Offs	0	0	0
Recoveries	0	0	0
Provision	69	(209)	(556)
Ending Balance	11,122	11,400	11,053
Ending Balance Individually Evaluated for Impairment	0	214	234
Ending Balance Collectively Evaluated for Impairment	11,122	11,186	10,819
Loans & Leases [Abstract]
Ending Balance	861,311	815,366	838,570
Ending Balance Individually Evaluated for Impairment	4,486	4,638	4,524
Ending Balance Collectively Evaluated for Impairment	856,825	810,728	834,046
Agricultural Real Estate [Member]
Allowance for Credit Losses [Roll Forward]
Beginning Balance	15,128	14,092	14,092
Charge-Offs	0	0	0
Recoveries	0	6	38
Provision	(659)	395	998
Ending Balance	14,469	14,493	15,128
Ending Balance Individually Evaluated for Impairment	0	0	0
Ending Balance Collectively Evaluated for Impairment	14,469	14,493	15,128
Loans & Leases [Abstract]
Ending Balance	594,154	603,601	625,767
Ending Balance Individually Evaluated for Impairment	5,629	7,238	5,654
Ending Balance Collectively Evaluated for Impairment	588,525	596,363	620,113
Real Estate Construction [Member]
Allowance for Credit Losses [Roll Forward]
Beginning Balance	1,949	1,249	1,249
Charge-Offs	0	0	0
Recoveries	0	0	0
Provision	(22)	(42)	700
Ending Balance	1,927	1,207	1,949
Ending Balance Individually Evaluated for Impairment	0	0	0
Ending Balance Collectively Evaluated for Impairment	1,927	1,207	1,949
Loans & Leases [Abstract]
Ending Balance	126,956	99,837	115,644
Ending Balance Individually Evaluated for Impairment	0	0	0
Ending Balance Collectively Evaluated for Impairment	126,956	99,837	115,644
Residential 1st Mortgages [Member]
Allowance for Credit Losses [Roll Forward]
Beginning Balance	855	880	880
Charge-Offs	0	0	0
Recoveries	19	3	13
Provision	163	(20)	(38)
Ending Balance	1,037	863	855
Ending Balance Individually Evaluated for Impairment	116	124	118
Ending Balance Collectively Evaluated for Impairment	921	739	737
Loans & Leases [Abstract]
Ending Balance	256,732	258,359	255,253
Ending Balance Individually Evaluated for Impairment	2,310	2,469	2,368
Ending Balance Collectively Evaluated for Impairment	254,422	255,890	252,885
Home Equity Lines & Loans [Member]
Allowance for Credit Losses [Roll Forward]
Beginning Balance	2,675	2,761	2,761
Charge-Offs	0	0	0
Recoveries	20	6	28
Provision	88	(29)	(114)
Ending Balance	2,783	2,738	2,675
Ending Balance Individually Evaluated for Impairment	10	13	12
Ending Balance Collectively Evaluated for Impairment	2,773	2,725	2,663
Loans & Leases [Abstract]
Ending Balance	40,747	40,072	39,270
Ending Balance Individually Evaluated for Impairment	200	255	229
Ending Balance Collectively Evaluated for Impairment	40,547	39,817	39,041
Agricultural [Member]
Allowance for Credit Losses [Roll Forward]
Beginning Balance	8,076	8,242	8,242
Charge-Offs	0	0	0
Recoveries	28	0	0
Provision	(1,145)	(794)	(166)
Ending Balance	6,959	7,448	8,076
Ending Balance Individually Evaluated for Impairment	398	98	99
Ending Balance Collectively Evaluated for Impairment	6,561	7,350	7,977
Loans & Leases [Abstract]
Ending Balance	264,771	257,004	292,904
Ending Balance Individually Evaluated for Impairment	733	200	188
Ending Balance Collectively Evaluated for Impairment	264,038	256,804	292,716
Commercial [Member]
Allowance for Credit Losses [Roll Forward]
Beginning Balance	11,466	11,656	11,656
Charge-Offs	(244)	(379)	(592)
Recoveries	2	12	90
Provision	990	644	312
Ending Balance	12,214	11,933	11,466
Ending Balance Individually Evaluated for Impairment	11	172	137
Ending Balance Collectively Evaluated for Impairment	12,203	11,761	11,329
Loans & Leases [Abstract]
Ending Balance	404,329	364,439	384,795
Ending Balance Individually Evaluated for Impairment	1,517	1,591	1,528
Ending Balance Collectively Evaluated for Impairment	402,812	362,848	383,267
Consumer & Other [Member]
Allowance for Credit Losses [Roll Forward]
Beginning Balance	456	494	494
Charge-Offs	(21)	(21)	(83)
Recoveries	8	14	52
Provision	(61)	(20)	(7)
Ending Balance	382	467	456
Ending Balance Individually Evaluated for Impairment	60	6	61
Ending Balance Collectively Evaluated for Impairment	322	461	395
Loans & Leases [Abstract]
Ending Balance	14,839	18,418	15,422
Ending Balance Individually Evaluated for Impairment	196	6	200
Ending Balance Collectively Evaluated for Impairment	14,643	18,412	15,222
Leases [Member]
Allowance for Credit Losses [Roll Forward]
Beginning Balance	3,162	4,022	4,022
Charge-Offs	0	0	0
Recoveries	0	0	0
Provision	26	(14)	(860)
Ending Balance	3,188	4,008	3,162
Ending Balance Individually Evaluated for Impairment	0	0	0
Ending Balance Collectively Evaluated for Impairment	3,188	4,008	3,162
Loans & Leases [Abstract]
Ending Balance	106,270	106,872	105,402
Ending Balance Individually Evaluated for Impairment	0	0	0
Ending Balance Collectively Evaluated for Impairment	106,270	106,872	105,402
Unallocated [Member]
Allowance for Credit Losses [Roll Forward]
Beginning Balance	192	261	261
Charge-Offs	0	0	0
Recoveries	0	0	0
Provision	551	89	(69)
Ending Balance	743	350	192
Ending Balance Individually Evaluated for Impairment	0	0	0
Ending Balance Collectively Evaluated for Impairment	743	350	192
Loans & Leases [Abstract]
Ending Balance	0	0	0
Ending Balance Individually Evaluated for Impairment	0	0	0
Ending Balance Collectively Evaluated for Impairment	0	0	0
Restructured Loans [Member]
Loans & Leases [Abstract]
Ending Balance Individually Evaluated for Impairment	$ 2,500	$ 2,700	$ 2,600

Loans & Leases and Allowance _5

Loans & Leases and Allowance for Credit Losses, Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019	Mar. 31, 2019
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Loans & leases	$ 2,670,109	$ 2,673,027	$ 2,563,968
Pass [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Loans & leases	2,643,302	2,643,190	2,534,567
Special Mention [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Loans & leases	10,422	13,621	14,273
Substandard [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Loans & leases	16,385	16,216	15,128
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	861,311	838,570	815,366
Commercial Real Estate [Member] | Pass [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Loans & leases	854,346	831,941	813,090
Commercial Real Estate [Member] | Special Mention [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Loans & leases	6,965	6,629	2,276
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	594,154	625,767	603,601
Agricultural Real Estate [Member] | Pass [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Loans & leases	580,205	611,792	587,444
Agricultural Real Estate [Member] | Special Mention [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Loans & leases	1,136	1,136	2,847
Agricultural Real Estate [Member] | Substandard [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Loans & leases	12,813	12,839	13,310
Real Estate Construction [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Loans & leases	126,956	115,644	99,837
Real Estate Construction [Member] | Pass [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Loans & leases	126,956	115,644	99,837
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	256,732	255,253	258,359
Residential 1st Mortgages [Member] | Pass [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Loans & leases	256,027	254,459	257,878
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	705	794	481
Home Equity Lines & Loans [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Loans & leases	40,747	39,270	40,072
Home Equity Lines & Loans [Member] | Pass [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Loans & leases	40,577	39,092	40,028
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	170	178	44
Agricultural [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Loans & leases	264,771	292,904	257,004
Agricultural [Member] | Pass [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Loans & leases	263,794	289,276	250,630
Agricultural [Member] | Special Mention [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Loans & leases	0	2,617	6,167
Agricultural [Member] | Substandard [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Loans & leases	977	1,011	207
Commercial [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Loans & leases	404,329	384,795	364,439
Commercial [Member] | Pass [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Loans & leases	400,735	380,650	360,525
Commercial [Member] | Special Mention [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Loans & leases	2,321	3,239	2,983
Commercial [Member] | Substandard [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Loans & leases	1,273	906	931
Consumer & Other [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Loans & leases	14,839	15,422	18,418
Consumer & Other [Member] | Pass [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Loans & leases	14,392	14,934	18,263
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	447	488	155
Leases [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Loans & leases	106,270	105,402	106,872
Leases [Member] | Pass [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Loans & leases	106,270	105,402	106,872
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 _6

Loans & Leases and Allowance for Credit Losses, Aging Analysis of Loan & Lease Portfolio by the Time Past Due (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019	Mar. 31, 2019
Aging Analysis of Loan & Lease Portfolio by Time Past Due [Abstract]
90 Days and Still Accruing	$ 0	$ 0	$ 0
Nonaccrual	549	0	0
Total Past Due	1,032	352	727
Current	2,669,077	2,672,675	2,563,241
Total Loans & Leases	2,670,109	2,673,027	2,563,968
30-59 Days Past Due [Member]
Aging Analysis of Loan & Lease Portfolio by Time Past Due [Abstract]
Total Past Due	483	352	727
60-89 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]
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	861,311	838,570	815,366
Total Loans & Leases	861,311	838,570	815,366
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	0	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	594,154	625,767	603,601
Total Loans & Leases	594,154	625,767	603,601
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	240	0
Current	126,956	115,404	99,837
Total Loans & Leases	126,956	115,644	99,837
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	240	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	0	707
Current	256,732	255,253	257,652
Total Loans & Leases	256,732	255,253	258,359
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	0	707
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	226	0	0
Current	40,521	39,270	40,072
Total Loans & Leases	40,747	39,270	40,072
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	226	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	0	0	0
Agricultural [Member]
Aging Analysis of Loan & Lease Portfolio by Time Past Due [Abstract]
90 Days and Still Accruing	0	0	0
Nonaccrual	549	0	0
Total Past Due	549	0	0
Current	264,222	292,904	257,004
Total Loans & Leases	264,771	292,904	257,004
Agricultural [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 [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	250	77	0
Current	404,079	384,718	364,439
Total Loans & Leases	404,329	384,795	364,439
Commercial [Member] | 30-59 Days Past Due [Member]
Aging Analysis of Loan & Lease Portfolio by Time Past Due [Abstract]
Total Past Due	250	77	0
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	0
Total Past Due	7	35	20
Current	14,832	15,387	18,398
Total Loans & Leases	14,839	15,422	18,418
Consumer & Other [Member] | 30-59 Days Past Due [Member]
Aging Analysis of Loan & Lease Portfolio by Time Past Due [Abstract]
Total Past Due	7	35	20
Consumer & Other [Member] | 60-89 Days Past Due [Member]
Aging Analysis of Loan & Lease Portfolio by Time Past Due [Abstract]
Total Past Due	0	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	0
Total Past Due	0	0	0
Current	106,270	105,402	106,872
Total Loans & Leases	106,270	105,402	106,872
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 _7

Loans & Leases and Allowance for Credit Losses, Impaired Loans & Lease (Details) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Dec. 31, 2019
With no related allowance recorded [Abstract]
Recorded Investment	$ 10,024	$ 7,332	$ 5,740
Unpaid Principal Balance	10,024	7,331	5,740
Average Recorded Investment	7,883	7,333	6,167
Interest Income Recognized	133	75	388
With an allowance recorded [Abstract]
Recorded Investment	2,557	6,384	6,368
Unpaid Principal Balance	2,779	6,584	6,587
Related Allowance	550	575	612
Average Recorded Investment	4,464	6,327	6,328
Interest Income Recognized	26	59	230
Total [Abstract]
Recorded Investment	12,581	13,716	12,108
Unpaid Principal Balance	12,803	13,915	12,327
Related Allowance	550	575	612
Average Recorded Investment	12,347	13,660	12,495
Interest Income Recognized	159	134	618
Commercial Real Estate [Member]
With no related allowance recorded [Abstract]
Recorded Investment	2,888	93	86
Unpaid Principal Balance	2,888	93	86
Average Recorded Investment	1,487	94	90
Interest Income Recognized	29	2	8
With an allowance recorded [Abstract]
Recorded Investment	0	2,883	2,822
Unpaid Principal Balance	0	2,875	2,822
Related Allowance	0	214	234
Average Recorded Investment	1,411	2,893	2,853
Interest Income Recognized	0	23	94
Total [Abstract]
Related Allowance	0	214	234
Agricultural Real Estate [Member]
With no related allowance recorded [Abstract]
Recorded Investment	5,629	7,239	5,654
Unpaid Principal Balance	5,629	7,238	5,654
Average Recorded Investment	5,642	7,239	6,069
Interest Income Recognized	89	73	379
With an allowance recorded [Abstract]
Recorded Investment	549
Unpaid Principal Balance	549
Related Allowance	214
Average Recorded Investment	275
Interest Income Recognized	0
Total [Abstract]
Related Allowance	214
Residential 1st Mortgages [Member]
With no related allowance recorded [Abstract]
Recorded Investment		0
Unpaid Principal Balance		0
Average Recorded Investment		0
Interest Income Recognized		0
With an allowance recorded [Abstract]
Recorded Investment	1,550	1,625	1,562
Unpaid Principal Balance	1,761	1,829	1,770
Related Allowance	77	81	74
Average Recorded Investment	1,556	1,633	1,601
Interest Income Recognized	19	21	73
Total [Abstract]
Related Allowance	77	81	74
Home Equity Lines & Loans [Member]
With an allowance recorded [Abstract]
Recorded Investment	67	73	68
Unpaid Principal Balance	78	83	79
Related Allowance	3	4	7
Average Recorded Investment	68	74	71
Interest Income Recognized	1	1	4
Total [Abstract]
Related Allowance	3	4	7
Agricultural [Member]
With an allowance recorded [Abstract]
Recorded Investment	184	201	188
Unpaid Principal Balance	184	200	188
Related Allowance	184	98	99
Average Recorded Investment	186	101	195
Interest Income Recognized	2	0	6
Total [Abstract]
Related Allowance	184	98	99
Commercial [Member]
With no related allowance recorded [Abstract]
Recorded Investment	1,507		0
Unpaid Principal Balance	1,507		0
Average Recorded Investment	754		8
Interest Income Recognized	15		1
With an allowance recorded [Abstract]
Recorded Investment	11	1,596	1,528
Unpaid Principal Balance	11	1,590	1,528
Related Allowance	11	172	137
Average Recorded Investment	770	1,620	1,554
Interest Income Recognized	0	14	53
Total [Abstract]
Related Allowance	11	172	137
Consumer & Other [Member]
With an allowance recorded [Abstract]
Recorded Investment	196	6	200
Unpaid Principal Balance	196	7	200
Related Allowance	61	6	61
Average Recorded Investment	198	6	54
Interest Income Recognized	4	0	0
Total [Abstract]
Related Allowance	$ 61	$ 6	$ 61

Loans & Leases and Allowance _8

Loans & Leases and Allowance for Credit Losses, Loans & Lease by Class Modified as Troubled Debt Restructured Loans (Details) $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 31, 2020USD ($)Loan	Mar. 31, 2019USD ($)Loan	Dec. 31, 2019USD ($)Loan
Troubled Debt Restructured Loans [Abstract]
Formal foreclosure proceedings in process for consumer mortgage loans secured by residential real estate properties	$ 0
Specific reserves allocated to troubled debt restructured loans & leases	336	$ 575	$ 612
Commitments to lend additional amounts to customers with outstanding loans that are classified as troubled debt restructurings	$ 0	$ 0	$ 0
Loans by class modified as troubled debt restructured loans [Abstract]
Number of Loans | Loan	0	1	2
Pre-Modification Outstanding Recorded Investment		$ 201	$ 396
Post-Modification Outstanding Recorded Investment		$ 201	$ 396
Number of loans modified as troubled debt restructurings with subsequent payment defaults | Loan	0	0	0
Threshold period after which loan is considered to be in payment default	90 days
TDR's charge-offs	$ 84		$ 0
Stated Interest Rate Reduction [Member]
Troubled Debt Restructured Loans [Abstract]
Period of modifications		5 years
Loans by class modified as troubled debt restructured loans [Abstract]
Number of Loans | Loan	0
Extended Maturity [Member]
Troubled Debt Restructured Loans [Abstract]
Period of modifications		10 years
Extended Maturity [Member] | Minimum [Member]
Troubled Debt Restructured Loans [Abstract]
Period of modifications			3 months
Extended Maturity [Member] | Maximum [Member]
Troubled Debt Restructured Loans [Abstract]
Period of modifications			6 years
Performing [Member]
Troubled Debt Restructured Loans [Abstract]
Troubled debt restructured loans	$ 12,600	$ 13,700	$ 12,100
Agricultural Real Estate [Member]
Loans by class modified as troubled debt restructured loans [Abstract]
Number of Loans | Loan		1	1
Pre-Modification Outstanding Recorded Investment		$ 201	$ 201
Post-Modification Outstanding Recorded Investment		$ 201	$ 201
Consumer & Other [Member]
Loans by class modified as troubled debt restructured loans [Abstract]
Number of Loans | Loan			1
Pre-Modification Outstanding Recorded Investment			$ 195
Post-Modification Outstanding Recorded Investment			$ 195

Fair Value Measurements (Detail

Fair Value Measurements (Details)	3 Months Ended
	Mar. 31, 2020
Impaired Loans [Member]
Fair Value Measurements [Abstract]
Percentage of selling costs	10.00%
ORE [Member]
Fair Value Measurements [Abstract]
Percentage of selling costs	10.00%

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
		Mar. 31, 2020	Mar. 31, 2019	Dec. 31, 2019
Assets Measured at Fair Value on Recurring Basis by Fair Value Hierarchy [Abstract]
Investment Securities Available-for-Sale		$ 532,246	$ 491,289	$ 507,386
Level 1 to Level 2 transfers		0
Level 2 to Level 1 transfers		0
Transfer into Level 3		0	0
Transfer out of Level 3		0	0
Unrealized gain (losses) on investments			0
Government Agency & Government-Sponsored Entities [Member]
Assets Measured at Fair Value on Recurring Basis by Fair Value Hierarchy [Abstract]
Investment Securities Available-for-Sale			3,027
US Treasury Notes [Member]
Assets Measured at Fair Value on Recurring Basis by Fair Value Hierarchy [Abstract]
Investment Securities Available-for-Sale		15,399	164,674	54,995
US Govt SBA [Member]
Assets Measured at Fair Value on Recurring Basis by Fair Value Hierarchy [Abstract]
Investment Securities Available-for-Sale		9,954	14,412	10,798
Mortgage Backed Securities [Member]
Assets Measured at Fair Value on Recurring Basis by Fair Value Hierarchy [Abstract]
Investment Securities Available-for-Sale	[1]	501,376	304,020	441,078
Significant Unobservable Inputs (Level 3) [Member] | California Reclamation Districts [Member]
Assets Measured at Fair Value on Recurring Basis by Fair Value Hierarchy [Abstract]
Investment Securities Available-for-Sale			1,400
Significant Unobservable Inputs (Level 3) [Member] | Pacific Coast Bankers' Bank and The Independent Bankers' Bank Stock [Member]
Assets Measured at Fair Value on Recurring Basis by Fair Value Hierarchy [Abstract]
Investment Securities Available-for-Sale			200
Significant Unobservable Inputs (Level 3) [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			3,000
Recurring [Member]
Assets Measured at Fair Value on Recurring Basis by Fair Value Hierarchy [Abstract]
Investment Securities Available-for-Sale		532,246	491,289	507,386
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			3,027
Recurring [Member] | US Treasury Notes [Member]
Assets Measured at Fair Value on Recurring Basis by Fair Value Hierarchy [Abstract]
Investment Securities Available-for-Sale		15,399	164,674	54,995
Recurring [Member] | US Govt SBA [Member]
Assets Measured at Fair Value on Recurring Basis by Fair Value Hierarchy [Abstract]
Investment Securities Available-for-Sale		9,954	14,412	10,798
Recurring [Member] | Mortgage Backed Securities [Member]
Assets Measured at Fair Value on Recurring Basis by Fair Value Hierarchy [Abstract]
Investment Securities Available-for-Sale		501,376	304,020	441,078
Recurring [Member] | Other [Member]
Assets Measured at Fair Value on Recurring Basis by Fair Value Hierarchy [Abstract]
Investment Securities Available-for-Sale		5,517	5,156	515
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		20,606	164,877	55,200
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
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		15,399	164,674	54,995
Recurring [Member] | Quoted Prices in Active Markets for Identical Assets (Level 1) [Member] | US Govt SBA [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] | 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
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		5,207	203	205
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		511,640	321,769	452,186
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			3,027
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
Recurring [Member] | Other Observable Inputs (Level 2) [Member] | US Govt SBA [Member]
Assets Measured at Fair Value on Recurring Basis by Fair Value Hierarchy [Abstract]
Investment Securities Available-for-Sale		9,954	14,412	10,798
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		501,376	304,020	441,078
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
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	4,643	0
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
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
Recurring [Member] | Significant Unobservable Inputs (Level 3) [Member] | US Govt SBA [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] | 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
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	$ 4,643	$ 0
[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, Level

Fair Value Measurements, Level 3 Valuations (Details) $ in Thousands	3 Months Ended
	Mar. 31, 2019USD ($)
Reconciliation of level 3 fair value category measured at fair value on a recurring basis [Roll Forward]
Balance at Beginning of Period	$ 4,839
Purchases / Additions	479
Sales / Reductions	675
Net Realized Gains (Losses)	0
Net Unrealized Gains (Losses)	0
Balance at End of Period	4,643
Available-for-Sale Debt Securities [Member]
Reconciliation of level 3 fair value category measured at fair value on a recurring basis [Roll Forward]
Balance at Beginning of Period	1,593
Purchases / Additions	479
Sales / Reductions	675
Net Realized Gains (Losses)	0
Net Unrealized Gains (Losses)	0
Balance at End of Period	1,397
Equity Securities [Member]
Reconciliation of level 3 fair value category measured at fair value on a recurring basis [Roll Forward]
Balance at Beginning of Period	3,246
Purchases / Additions	0
Sales / Reductions	0
Net Realized Gains (Losses)	0
Net Unrealized Gains (Losses)	0
Balance at End of Period	$ 3,246

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	Mar. 31, 2020	Dec. 31, 2019	Mar. 31, 2019
Fair Value on Non-recurring Basis by Fair Value Hierarchy [Abstract]
Impaired Loans	$ 1,669	$ 5,751	$ 5,789
Other Real Estate	873	873	873
Total Assets Measured at Fair Value On a Non-Recurring Basis	2,542	6,624	6,662
Commercial Real Estate [Member]
Fair Value on Non-recurring Basis by Fair Value Hierarchy [Abstract]
Impaired Loans		2,588	2,660
Residential 1st Mortgage [Member]
Fair Value on Non-recurring Basis by Fair Value Hierarchy [Abstract]
Impaired Loans	1,470	1,403	1,540
Home Equity Lines and Loans [Member]
Fair Value on Non-recurring Basis by Fair Value Hierarchy [Abstract]
Impaired Loans	64	142	69
Agricultural [Member]
Fair Value on Non-recurring Basis by Fair Value Hierarchy [Abstract]
Impaired Loans		88	102
Commercial [Member]
Fair Value on Non-recurring Basis by Fair Value Hierarchy [Abstract]
Impaired Loans		1,391	1,418
Consumer [Member]
Fair Value on Non-recurring Basis by Fair Value Hierarchy [Abstract]
Impaired Loans	135	139
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
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	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
Quoted Prices in Active Markets for Identical Assets (Level 1) [Member] | Consumer [Member]
Fair Value on Non-recurring Basis by Fair Value Hierarchy [Abstract]
Impaired Loans	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
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	0
Other Observable Inputs (Level 2) [Member] | Commercial [Member]
Fair Value on Non-recurring Basis by Fair Value Hierarchy [Abstract]
Impaired Loans		0	0
Other Observable Inputs (Level 2) [Member] | Consumer [Member]
Fair Value on Non-recurring Basis by Fair Value Hierarchy [Abstract]
Impaired Loans	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	1,669	5,751	5,789
Other Real Estate	873	873	873
Total Assets Measured at Fair Value On a Non-Recurring Basis	2,542	6,624	6,662
Significant Unobservable Inputs (Level 3) [Member] | Commercial Real Estate [Member]
Fair Value on Non-recurring Basis by Fair Value Hierarchy [Abstract]
Impaired Loans		2,588	2,660
Significant Unobservable Inputs (Level 3) [Member] | Residential 1st Mortgage [Member]
Fair Value on Non-recurring Basis by Fair Value Hierarchy [Abstract]
Impaired Loans	1,470	1,403	1,540
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	64	142	69
Significant Unobservable Inputs (Level 3) [Member] | Agricultural [Member]
Fair Value on Non-recurring Basis by Fair Value Hierarchy [Abstract]
Impaired Loans		88	102
Significant Unobservable Inputs (Level 3) [Member] | Commercial [Member]
Fair Value on Non-recurring Basis by Fair Value Hierarchy [Abstract]
Impaired Loans		1,391	1,418
Significant Unobservable Inputs (Level 3) [Member] | Consumer [Member]
Fair Value on Non-recurring Basis by Fair Value Hierarchy [Abstract]
Impaired Loans	135	139
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	Mar. 31, 2020USD ($)	Dec. 31, 2019USD ($)	Mar. 31, 2019USD ($)
Level 3 [Member] | Commercial Real Estate [Member] | Income Approach [Member] | Capitalization Rate [Member]
Quantitative Information [Abstract]
Impaired loans, measurement input		0.033	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		0.033	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	0.008	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	0.0400	0.064	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	0.0284	0.03	0.0285
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	0.0107	0.013	0.0150
Level 3 [Member] | Agricultural [Member] | Income Approach [Member] | Capitalization Rate [Member]
Quantitative Information [Abstract]
Impaired loans, measurement input		0.043	0.0510
Level 3 [Member] | Agricultural [Member] | Income Approach [Member] | Capitalization Rate [Member] | Weighted Average [Member]
Quantitative Information [Abstract]
Impaired loans, measurement input		0.043	0.0510
Level 3 [Member] | Commercial [Member] | Income Approach [Member] | Capitalization Rate [Member]
Quantitative Information [Abstract]
Impaired loans, measurement input		0.033
Level 3 [Member] | Commercial [Member] | Income Approach [Member] | Capitalization Rate [Member] | Minimum [Member]
Quantitative Information [Abstract]
Impaired loans, measurement input			0.0325
Level 3 [Member] | Commercial [Member] | Income Approach [Member] | Capitalization Rate [Member] | Maximum [Member]
Quantitative Information [Abstract]
Impaired loans, measurement input			0.0870
Level 3 [Member] | Commercial [Member] | Income Approach [Member] | Capitalization Rate [Member] | Weighted Average [Member]
Quantitative Information [Abstract]
Impaired loans, measurement input		0.033	0.0340
Level 3 [Member] | Consumer [Member] | Sales Comparison Approach [Member] | Adjustment for Difference Between Comparable Sales [Member]
Quantitative Information [Abstract]
Impaired loans, measurement input	0.0400	0.406
Level 3 [Member] | Consumer [Member] | Sales Comparison Approach [Member] | Adjustment for Difference Between Comparable Sales [Member] | Weighted Average [Member]
Quantitative Information [Abstract]
Impaired loans, measurement input	0.0400	0.406
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	$ 1,669	$ 5,751	$ 5,789
Other real estate	873	873	873
Nonrecurring [Member] | Commercial Real Estate [Member]
Quantitative Information [Abstract]
Impaired loans		2,588	2,660
Nonrecurring [Member] | Residential 1st Mortgage [Member]
Quantitative Information [Abstract]
Impaired loans	1,470	1,403	1,540
Nonrecurring [Member] | Home Equity Lines and Loans [Member]
Quantitative Information [Abstract]
Impaired loans	64	142	69
Nonrecurring [Member] | Agricultural [Member]
Quantitative Information [Abstract]
Impaired loans		88	102
Nonrecurring [Member] | Commercial [Member]
Quantitative Information [Abstract]
Impaired loans		1,391	1,418
Nonrecurring [Member] | Consumer [Member]
Quantitative Information [Abstract]
Impaired loans	135	139
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	1,669	5,751	5,789
Other real estate	873	873	873
Nonrecurring [Member] | Level 3 [Member] | Commercial Real Estate [Member]
Quantitative Information [Abstract]
Impaired loans		2,588	2,660
Nonrecurring [Member] | Level 3 [Member] | Residential 1st Mortgage [Member]
Quantitative Information [Abstract]
Impaired loans	1,470	1,403	1,540
Nonrecurring [Member] | Level 3 [Member] | Home Equity Lines and Loans [Member]
Quantitative Information [Abstract]
Impaired loans	64	142	69
Nonrecurring [Member] | Level 3 [Member] | Agricultural [Member]
Quantitative Information [Abstract]
Impaired loans		88	102
Nonrecurring [Member] | Level 3 [Member] | Commercial [Member]
Quantitative Information [Abstract]
Impaired loans		1,391	1,418
Nonrecurring [Member] | Level 3 [Member] | Consumer [Member]
Quantitative Information [Abstract]
Impaired loans	135	139
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	Mar. 31, 2020	Dec. 31, 2019	Mar. 31, 2019
Assets [Abstract]
Investment Securities Available-for-Sale	$ 532,246	$ 507,386	$ 491,289
Carrying Amount [Member]
Assets [Abstract]
Cash and Cash Equivalents	282,960	294,758	97,810
Investment Securities Available-for-Sale	532,246	507,386	491,289
Investment Securities Held-to-Maturity	58,701	60,229	54,412
Loans & Leases, Net	2,615,285	2,618,015	2,509,061
Accrued Interest Receivable	12,541	16,733	12,524
Liabilities [Abstract]
Deposits	3,255,273	3,278,019	3,008,040
Subordinated Debentures	10,310	10,310	10,310
Accrued Interest Payable	2,430	2,795	2,193
Estimated Fair Value [Member]
Assets [Abstract]
Cash and Cash Equivalents	282,960	294,758	97,810
Investment Securities Available-for-Sale	532,246	507,386	491,289
Investment Securities Held-to-Maturity	59,503	61,097	54,981
Loans & Leases, Net	2,605,120	2,584,805	2,490,197
Accrued Interest Receivable	12,541	16,733	12,524
Liabilities [Abstract]
Deposits	3,257,538	3,277,269	3,004,579
Subordinated Debentures	7,415	7,325	7,600
Accrued Interest Payable	2,430	2,795	2,193
Estimated Fair Value [Member] | Quoted Prices in Active Markets for Identical Assets (Level 1) [Member]
Assets [Abstract]
Cash and Cash Equivalents	282,960	294,758	97,810
Investment Securities Available-for-Sale	20,606	55,200	164,877
Investment Securities Held-to-Maturity	0	0	0
Loans & Leases, Net	0	0	0
Accrued Interest Receivable	0	0	0
Liabilities [Abstract]
Deposits	2,733,525	2,760,097	2,483,258
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	511,640	452,186	321,769
Investment Securities Held-to-Maturity	29,296	31,253	36,705
Loans & Leases, Net	0	0	0
Accrued Interest Receivable	12,541	16,733	12,524
Liabilities [Abstract]
Deposits	524,013	517,172	521,321
Subordinated Debentures	7,415	7,325	7,600
Accrued Interest Payable	2,430	2,795	2,193
Estimated Fair Value [Member] | Significant Unobservable Inputs (Level 3) [Member]
Assets [Abstract]
Cash and Cash Equivalents	0	0	0
Investment Securities Available-for-Sale	0	0	4,643
Investment Securities Held-to-Maturity	30,207	29,844	18,276
Loans & Leases, Net	2,605,120	2,584,805	2,490,197
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	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Dividends [Abstract]
Cash dividends declared per share of common stock (in dollars per share)	$ 0	$ 0
Basic Earnings per Common Share [Abstract]
Common stock equivalent shares (in shares)	0	0
Net Income	$ 14,122	$ 13,549
Weighted Average Number of Common Shares Outstanding (in shares)	793,504	784,438
Basic and Diluted Earnings Per Common Share (in dollars per share)	$ 17.80	$ 17.27

Leases (Details)

Leases (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Operating Leases [Abstract]
Operating lease ROU assets	$ 4,810	$ 4,550
Operating lease liability	4,872	4,560
Operating lease cost	$ 208	$ 207
Minimum [Member]
Operating Leases [Abstract]
Remaining lease term	1 year
Lease extension option term	5 years
Maximum [Member]
Operating Leases [Abstract]
Remaining lease term	10 years
Lease extension option term	10 years

Leases, Information Related to

Leases, Information Related to Operating Leases (Details) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Dec. 31, 2019
Cash Paid for Amounts Included in the Measurement of Lease Liabilities [Abstract]
Operating Cash Flow from Operating Leases	$ 197	$ 196	$ 783
Right-of-Use Assets Obtained in Exchange for New Operating Lease Liabilities	$ 0	$ 4,729	$ 5,645
Weighted-Average Remaining Lease Term - Operating Leases	7 years 8 months 5 days	7 years 8 months 12 days	7 years 10 months 17 days
Weighted-Average Discount Rate - Operating Leases	3.20%	2.80%	3.20%

Leases, Maturity of Remaining L

Leases, Maturity of Remaining Lease Liability (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Mar. 31, 2019
Maturity of Remaining Lease Liability [Abstract]
2020	$ 598
2021	719
2022	686
2023	697
2024	707
2025 and thereafter	2,105
Total Lease Payments	5,512
Less: Interest	(640)
Present Value of Lease Liabilities	$ 4,872	$ 4,560

Leases, Lessor - Direct Financi

Leases, Lessor - Direct Financing Leases (Details) - USD ($) $ in Millions	Mar. 31, 2020	Dec. 31, 2019	Mar. 31, 2019
Lessor - Direct Financing Leases [Abstract]
Net investment in direct financing leases	$ 106.3	$ 107.3	$ 106.9
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