Financing Receivables [Text Block] | 7. Loans Receivable and Credit Disclosures Activity in the allowance for loan losses, on a disaggregated basis, for the three six June 30, 2017 2016 (in thousands) Three Months Ended June 30, 2017 1-4 Family Construction Residential Commercial Agricultural Consumer Real Estate Real Estate Real Estate Real Estate Commercial Agricultural and Other Total Balance, March 31, 2017 $ 932 $ 1,719 $ 4,276 $ 898 $ 1,803 $ 1,142 $ 132 $ 10,902 Provision (credit) for loan losses (152 ) (9 ) 161 9 741 12 5 767 Recoveries of loans charged-off - 3 - - 27 - 1 31 Loans charged-off - - - - (500 ) - (12 ) (512 ) Balance, June 30, 2017 $ 780 $ 1,713 $ 4,437 $ 907 $ 2,071 $ 1,154 $ 126 $ 11,188 Six Months Ended June 30, 2017 1-4 Family Construction Residential Commercial Agricultural Consumer Real Estate Real Estate Real Estate Real Estate Commercial Agricultural and Other Total Balance, December 31, 2016 $ 908 $ 1,711 $ 3,960 $ 861 $ 1,728 $ 1,216 $ 123 $ 10,507 Provision (credit) for loan losses (128 ) (3 ) 477 46 815 (62 ) 19 1,164 Recoveries of loans charged-off - 5 - - 28 - 4 37 Loans charged-off - - - - (500 ) - (20 ) (520 ) Balance, June 30, 2017 $ 780 $ 1,713 $ 4,437 $ 907 $ 2,071 $ 1,154 $ 126 $ 11,188 Three Months Ended June 30, 2016 1-4 Family Construction Residential Commercial Agricultural Consumer Real Estate Real Estate Real Estate Real Estate Commercial Agricultural and Other Total Balance, March 31, 2016 $ 787 $ 1,757 $ 3,763 $ 817 $ 1,400 $ 1,322 $ 256 $ 10,102 Provision (credit) for loan losses (44 ) (15 ) 127 17 34 (103 ) (2 ) 14 Recoveries of loans charged-off 15 - - - 5 - 4 24 Loans charged-off - - - - - - (5 ) (5 ) Balance, June 30, 2016 $ 758 $ 1,742 $ 3,890 $ 834 $ 1,439 $ 1,219 $ 253 $ 10,135 Six Months Ended June 30, 2016 1-4 Family Construction Residential Commercial Agricultural Consumer Real Estate Real Estate Real Estate Real Estate Commercial Agricultural and Other Total Balance, December 31, 2015 $ 999 $ 1,806 $ 3,557 $ 760 $ 1,371 $ 1,256 $ 239 $ 9,988 Provision (credit) for loan losses (256 ) (66 ) 333 74 139 (37 ) 19 206 Recoveries of loans charged-off 15 2 - - 6 - 5 28 Loans charged-off - - - - (77 ) - (10 ) (87 ) Balance, June 30, 2016 $ 758 $ 1,742 $ 3,890 $ 834 $ 1,439 $ 1,219 $ 253 $ 10,135 Allowance for loan losses disaggregated on the basis of impairment analysis method as of June 30, 2017 December 31, 2016 (in thousands ) 2017 1-4 Family Construction Residential Commercial Agricultural Consumer Real Estate Real Estate Real Estate Real Estate Commercial Agricultural and Other Total Individually evaluated for impairment $ - $ 65 $ - $ - $ 866 $ - $ - $ 931 Collectively evaluated for impairment 780 1,648 4,437 907 1,205 1,154 126 10,257 Balance June 30, 2017 $ 780 $ 1,713 $ 4,437 $ 907 $ 2,071 $ 1,154 $ 126 $ 11,188 2016 1-4 Family Construction Residential Commercial Agricultural Consumer Real Estate Real Estate Real Estate Real Estate Commercial Agricultural and Other Total Individually evaluated for impairment $ - $ 76 $ - $ - $ 644 $ - $ - $ 720 Collectively evaluated for impairment 908 1,635 3,960 861 1,084 1,216 123 9,787 Balance December 31, 2016 $ 908 $ 1,711 $ 3,960 $ 861 $ 1,728 $ 1,216 $ 123 $ 10,507 Loans receivable disaggregated on the basis of impairment analysis method as of June 30, 2017 December 31, 2016 (in thousands) 2017 1-4 Family Construction Residential Commercial Agricultural Consumer Real Estate Real Estate Real Estate Real Estate Commercial Agricultural and Other Total Individually evaluated for impairment $ - $ 825 $ 728 $ - $ 3,554 $ - $ 63 $ 5,170 Collectively evaluated for impairment 49,810 144,896 346,978 76,228 74,938 70,566 10,883 774,299 Balance June 30, 2017 $ 49,810 $ 145,721 $ 347,706 $ 76,228 $ 78,492 $ 70,566 $ 10,946 $ 779,469 2016 1-4 Family Construction Residential Commercial Agricultural Consumer Real Estate Real Estate Real Estate Real Estate Commercial Agricultural and Other Total Individually evaluated for impairment $ - $ 660 $ 399 $ - $ 3,942 $ - $ 76 $ 5,077 Collectively evaluated for impairment 61,042 148,847 315,303 73,032 70,436 76,994 12,054 757,708 Balance December 31, 2016 $ 61,042 $ 149,507 $ 315,702 $ 73,032 $ 74,378 $ 76,994 $ 12,130 $ 762,785 A loan is considered impaired when, based on current information and events, it is probable that the Company will be unable to collect the scheduled payment of principal and interest when due according to the contractual terms of the loan agreement. Factors considered by management in determining impairment include payment status, collateral value, and the probability of collecting scheduled principal and interest payments when due. The Company will apply its normal loan review procedures to identify loans that should be evaluated for impairment. The following is a recap of impaired loans, on a disaggregated basis, as of June 30, 2017 December 31, 2016: (in thousands) 2017 2016 Unpaid Unpaid Recorded Principal Related Recorded Principal Related Investment Balance Allowance Investment Balance Allowance With no specific reserve recorded: Real estate - construction $ - $ - $ - $ - $ - $ - Real estate - 1 to 4 family residential 652 682 - 452 473 - Real estate - commercial 728 1,378 - 399 1,025 - Real estate - agricultural - - - - - - Commercial 151 223 - 2,747 2,672 - Agricultural - - - - - - Consumer and other 63 78 - 76 81 - Total loans with no specific reserve: 1,594 2,361 - 3,674 4,251 - With an allowance recorded: Real estate - construction - - - - - - Real estate - 1 to 4 family residential 173 322 65 208 360 76 Real estate - commercial - - - - - - Real estate - agricultural - - - - - - Commercial 3,403 3,565 866 1,195 1,286 644 Agricultural - - - - - - Consumer and other - - - - - - Total loans with specific reserve: 3,576 3,887 931 1,403 1,646 720 Total Real estate - construction - - - - - - Real estate - 1 to 4 family residential 825 1,004 65 660 833 76 Real estate - commercial 728 1,378 - 399 1,025 - Real estate - agricultural - - - - - - Commercial 3,554 3,788 866 3,942 3,958 644 Agricultural - - - - - - Consumer and other 63 78 - 76 81 - $ 5,170 $ 6,248 $ 931 $ 5,077 $ 5,897 $ 720 The following is a recap of the average recorded investment and interest income recognized on impaired loans for the three six June 30, 2017 2016: (in thousands) Three Months Ended June 30, 2017 2016 Average Interest Average Interest Recorded Income Recorded Income Investment Recognized Investment Recognized With no specific reserve recorded: Real estate - construction $ - $ - $ - $ 31 Real estate - 1 to 4 family residential 538 6 513 - Real estate - commercial 744 - 487 22 Real estate - agricultural - - - - Commercial 1,476 1 10 - Agricultural - - 11 - Consumer and other 69 - 88 - Total loans with no specific reserve: 2,827 7 1,109 53 With an allowance recorded: Real estate - construction 32 2 - - Real estate - 1 to 4 family residential 178 - 640 - Real estate - commercial - - - - Real estate - agricultural - - - - Commercial 2,227 - 729 - Agricultural - - - - Consumer and other 2 1 1 - Total loans with specific reserve: 2,439 3 1,370 - Total Real estate - construction 32 2 - 31 Real estate - 1 to 4 family residential 716 6 1,153 - Real estate - commercial 744 - 487 22 Real estate - agricultural - - - - Commercial 3,703 1 739 - Agricultural - - 11 - Consumer and other 71 1 89 - $ 5,266 $ 10 $ 2,479 $ 53 Six Months Ended June 30, 2017 2016 Average Interest Average Interest Recorded Income Recorded Income Investment Recognized Investment Recognized With no specific reserve recorded: Real estate - construction $ - $ - $ - $ 31 Real estate - 1 to 4 family residential 509 9 441 1 Real estate - commercial 629 - 476 22 Real estate - agricultural - - - - Commercial 1,900 1 10 - Agricultural - - 11 - Consumer and other 71 - 59 - Total loans with no specific reserve: 3,109 10 997 54 With an allowance recorded: Real estate - construction 21 2 - - Real estate - 1 to 4 family residential 188 - 678 5 Real estate - commercial - - 34 - Real estate - agricultural - - - - Commercial 1,883 - 548 - Agricultural - - - - Consumer and other 1 1 1 - Total loans with specific reserve: 2,093 3 1,261 5 Total Real estate - construction 21 2 - 31 Real estate - 1 to 4 family residential 697 9 1,119 6 Real estate - commercial 629 - 510 22 Real estate - agricultural - - - - Commercial 3,783 1 558 - Agricultural - - 11 - Consumer and other 72 1 60 - $ 5,202 $ 13 $ 2,258 $ 59 The interest foregone on nonaccrual loans for the three June 30, 2017 2016 $103,000 $39,000, six June 30, 2017 2016 $201,000 $79,000, The Company had loans meeting the definition of a troubled debt restructuring (TDR) of $3,302,000 June 30, 2017, $3,231,000 $3,672,000 December 31, 2016, The following table sets forth information on the Company’s TDRs, on a disaggregated basis, occurring in the three six June 30, 2017 2016: ( dollars in thousands) Three Months Ended March 31, 2017 2016 Pre-Modification Post-Modification Pre-Modification Post-Modification Outstanding Outstanding Outstanding Outstanding Number of Recorded Recorded Number of Recorded Recorded Contracts Investment Investment Contracts Investment Investment Real estate - construction - $ - $ - - $ - $ - Real estate - 1 to 4 family residential - - - - - - Real estate - commercial - - - - - - Real estate - agricultural - - - - - - Commercial 2 93 99 3 702 705 Agricultural - - - - - - Consumer and other - - - - - - 2 $ 93 $ 99 3 $ 702 $ 705 Six Months Ended June 30, 2017 2016 Pre-Modification Post-Modification Pre-Modification Post-Modification Outstanding Outstanding Outstanding Outstanding Number of Recorded Recorded Number of Recorded Recorded Contracts Investment Investment Contracts Investment Investment Real estate - construction - $ - $ - - $ - $ - Real estate - 1 to 4 family residential - - - - - - Real estate - commercial - - - - - - Real estate - agricultural - - - - - - Commercial 2 93 99 3 702 705 Agricultural - - - - - - Consumer and other - - - 3 70 70 2 $ 93 $ 99 6 $ 772 $ 775 During the three six June 30, 2017, two one During the three June 30, 2016, three six June 30, 2016, two six three three The Company considers TDR loans to have payment default when it is past due 60 No twelve June 30, 2017 2016 A $500,000 three June 30, 2017 $257,000 three six June 30, 2017. no three six June 30, 2016. An aging analysis of the recorded investments in loans, on a disaggregated basis, as of June 30, 2017 December 31, 2016, (in thousands) 2017 90 Days 90 Days 30-89 or Greater Total or Greater Past Due Past Due Past Due Current Total Accruing Real estate - construction $ 1,392 $ - $ 1,392 $ 48,418 $ 49,810 $ - Real estate - 1 to 4 family residential 352 472 824 144,897 145,721 80 Real estate - commercial 1,092 391 1,483 346,223 347,706 - Real estate - agricultural 116 - 116 76,112 76,228 - Commercial 657 - 657 77,835 78,492 - Agricultural 16 - 16 70,550 70,566 - Consumer and other 65 - 65 10,881 10,946 - $ 3,690 $ 863 $ 4,553 $ 774,916 $ 779,469 $ 80 2016 90 Days 90 Days 30-89 or Greater Total or Greater Past Due Past Due Past Due Current Total Accruing Real estate - construction $ - $ - $ - $ 61,042 $ 61,042 $ - Real estate - 1 to 4 family residential 1,577 35 1,612 147,895 149,507 19 Real estate - commercial 1,420 - 1,420 314,282 315,702 - Real estate - agricultural - - - 73,032 73,032 - Commercial 84 747 831 73,547 74,378 - Agricultural - - - 76,994 76,994 - Consumer and other 36 3 39 12,091 12,130 3 $ 3,117 $ 785 $ 3,902 $ 758,883 $ 762,785 $ 22 The credit risk profile by internally assigned grade, on a disaggregated basis, as of June 30, 2017 December 31, 2016 (in thousands) 2017 Construction Commercial Agricultural Real Estate Real Estate Real Estate Commercial Agricultural Total Pass $ 47,538 $ 331,799 $ 54,397 $ 63,465 $ 46,294 $ 543,493 Watch 2,272 10,110 19,175 10,270 22,885 64,712 Special Mention - 194 1,234 - - 1,428 Substandard - 4,875 1,422 1,203 1,387 8,887 Substandard-Impaired - 728 - 3,554 - 4,282 $ 49,810 $ 347,706 $ 76,228 $ 78,492 $ 70,566 $ 622,802 2016 Construction Commercial Agricultural Real Estate Real Estate Real Estate Commercial Agricultural Total Pass $ 57,420 $ 288,107 $ 51,720 $ 59,506 $ 57,415 $ 514,168 Watch 3,245 22,833 15,251 9,512 18,938 69,779 Special Mention - 204 4,228 96 75 4,603 Substandard 377 4,159 1,833 1,322 566 8,257 Substandard-Impaired - 399 - 3,942 - 4,341 $ 61,042 $ 315,702 $ 73,032 $ 74,378 $ 76,994 $ 601,148 The credit risk profile based on payment activity, on a disaggregated basis, as of June 30, 2017 December 31, 2016 2017 1-4 Family Residential Consumer Real Estate and Other Total Performing $ 144,814 $ 10,883 $ 155,697 Non-performing 907 63 970 $ 145,721 $ 10,946 $ 156,667 2016 1-4 Family Residential Consumer Real Estate and Other Total Performing $ 148,828 $ 12,051 $ 160,879 Non-performing 679 79 758 $ 149,507 $ 12,130 $ 161,637 |