Hills Bancorporation (HBIA) 10-Q 4 Nov 15 2015 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2015	Oct. 31, 2015
Document and Entity Information [Abstract]
Entity Registrant Name	HILLS BANCORPORATION
Entity Central Index Key	732,417
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Filer Category	Accelerated Filer
Entity Common Stock, Shares Outstanding		9,335,704
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	Q3
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Sep. 30, 2015

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
ASSETS
Cash and cash equivalents	$ 33,985	$ 29,174
Investment securities available for sale at fair value (amortized cost September 30, 2015 $244,975; December 31, 2014 $256,920)	247,485	258,992
Stock of Federal Home Loan Bank	9,641	8,248
Loans held for sale	4,395	4,476
Loans, net of allowance for loan losses (September 30, 2015 $25,480; December 31, 2014 $24,020)	2,051,349	1,961,369
Property and equipment, net	33,694	29,071
Tax credit real estate	16,593	17,259
Accrued interest receivable	9,700	8,276
Deferred income taxes, net	11,527	9,938
Other real estate	573	1,213
Goodwill	2,500	2,500
Other assets	3,563	3,802
Total Assets	2,425,005	2,334,318
Liabilities
Noninterest-bearing deposits	297,676	288,718
Interest-bearing deposits	1,591,300	1,546,351
Total deposits	1,888,976	1,835,069
Other borrowings	36,124	47,499
Federal Home Loan Bank borrowings	170,000	140,000
Accrued interest payable	750	902
Other liabilities	25,098	20,749
Total Liabilities	2,120,948	2,044,219
Redeemable Common Stock Held by Employee Stock Ownership Plan (ESOP)	35,930	34,571
STOCKHOLDERS' EQUITY
Common stock, no par value; authorized 20,000,000 shares; issued September 30, 2015 10,184,227 shares; December 31, 2014 10,177,854 shares	0	0
Paid in capital	43,395	42,925
Retained earnings	288,604	271,924
Accumulated other comprehensive loss	(1,343)	(448)
Unearned ESOP shares	(504)	(504)
Treasury stock at cost (September 30, 2015 851,132 shares; December 31, 2014 797,422 shares)	(26,095)	(23,798)
Total Stockholders' Equity	304,057	290,099
Less maximum cash obligation related to ESOP shares	35,930	34,571
Total Stockholders' Equity Less Maximum Cash Obligations Related to ESOP Shares	268,127	255,528
Total Liabilities & Stockholders' Equity	$ 2,425,005	$ 2,334,318

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
ASSETS
Investment securities available for sale, amortized cost	$ 244,975	$ 256,920
Loans, allowance for loan losses	$ 25,480	$ 24,020
STOCKHOLDERS' EQUITY
Common stock, no par value (in dollars per share)	$ 0	$ 0
Common stock, authorized (in shares)	20,000,000	20,000,000
Common stock, issued (in shares)	10,184,227	10,177,854
Treasury stock at cost (in shares)	851,132	797,422

CONSOLIDATED STATEMENTS OF INCO

CONSOLIDATED STATEMENTS OF INCOME (Unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Interest income:
Loans, including fees	$ 22,159	$ 20,676	$ 65,139	$ 60,775
Investment securities:
Taxable	321	275	907	815
Nontaxable	813	840	2,473	2,513
Federal funds sold	2	3	17	29
Total interest income	23,295	21,794	68,536	64,132
Interest expense:
Deposits	1,973	2,245	6,247	7,036
Short-term borrowings	55	50	114	97
FHLB borrowings	1,686	1,409	4,647	4,181
Total interest expense	3,714	3,704	11,008	11,314
Net interest income	19,581	18,090	57,528	52,818
Provision for loan losses	(95)	(1,008)	360	(1,209)
Net interest income after provision for loan losses	19,676	19,098	57,168	54,027
Noninterest income:
Net gain on sale of loans	396	338	1,144	638
Trust fees	1,672	1,595	4,920	4,494
Service charges and fees	2,124	2,152	6,151	6,001
Rental revenue on tax credit real estate	392	377	1,296	1,112
Net gain on sale of other real estate owned and other repossessed assets	22	186	139	426
Other noninterest income	612	599	2,064	1,944
Noninterest income	5,218	5,247	15,714	14,615
Noninterest expenses:
Salaries and employee benefits	7,125	6,400	20,700	19,042
Occupancy	919	947	2,887	2,900
Furniture and equipment	1,304	1,212	3,911	3,685
Office supplies and postage	457	390	1,311	1,157
Advertising and business development	854	775	2,547	2,216
Outside services	1,770	1,773	5,203	4,981
Rental expenses on tax credit real estate	558	552	1,719	1,635
FDIC insurance assessment	293	282	866	823
Other noninterest expense	392	490	1,231	1,177
Noninterest expenses	13,672	12,821	40,375	37,616
Income before income taxes	11,222	11,524	32,507	31,026
Income taxes	3,537	3,625	9,972	9,202
Net income	$ 7,685	$ 7,899	$ 22,535	$ 21,824
Earnings per share:
Basic (in dollars per share)	$ 0.82	$ 0.85	$ 2.41	$ 2.33
Diluted (in dollars per share)	$ 0.82	$ 0.84	$ 2.41	$ 2.32

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Statement of Comprehensive Income [Abstract]
Net income	$ 7,685	$ 7,899	$ 22,535	$ 21,824
Securities:
Net change in unrealized gain on securities available for sale	1,026	26	438	851
Reclassification adjustment for net gains realized in net income	0	0	0	0
Income taxes	(392)	(10)	(167)	(325)
Other comprehensive income on securities available for sale	634	16	271	526
Derivatives used in cash flow hedging relationships:
Net change in unrealized loss on derivatives	(1,637)	(37)	(1,889)	(2,216)
Income taxes	626	14	723	847
Other comprehensive loss on cash flow hedges	(1,011)	(23)	(1,166)	(1,369)
Other comprehensive loss, net of tax	(377)	(7)	(895)	(843)
Comprehensive income	$ 7,308	$ 7,892	$ 21,640	$ 20,981

CONSOLIDATED STATEMENTS OF STOC

CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY (Unaudited) - USD ($) $ in Thousands	Total	Paid In Capital [Member]	Retained Earnings [Member]	Accumulated Other Comprehensive Income (Loss) [Member]	Unearned ESOP Shares [Member]	Treasury Stock [Member]	Maximum Cash Obligation Related To ESOP Shares [Member]
Beginning Balance at Dec. 31, 2013	$ 243,789	$ 42,194	$ 250,370	$ 1,591	$ (1,008)	$ (19,784)	$ (29,574)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Issuance of 10,128 and 3,260 shares of common stock for 9 months ended September 30, 2014 and 2015, respectively	266	266
Issuance 3,234 and 4,155 shares of common stock under the employee stock purchase plan for 9 months ended September 30, 2014 and 2015, respectively	121	121
Unearned restricted stock compensation	48	48
Forfeiture of 1,142 and 1,042 shares of common stock for 9 months ended September 30, 2014 and 2015, respectively	(40)	(40)
Share-based compensation	21	21
Income tax benefit related to share-based compensation	50	50
Change related to ESOP shares	(2,926)						(2,926)
Net income	21,824		21,824
Cash dividends ($0.575 and $0.625 per share for 9 months ended September 30, 2014 and 2015, respectively)	(5,420)		(5,420)
Purchase of 88,164 and 53,711 shares of common stock for 9 months ended September 30, 2014 and 2015, respectively	(3,421)					(3,421)
Other comprehensive loss	(843)			(843)
Ending Balance at Sep. 30, 2014	253,469	42,660	266,774	748	(1,008)	(23,205)	(32,500)
Beginning Balance at Dec. 31, 2014	255,528	42,925	271,924	(448)	(504)	(23,798)	(34,571)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Issuance of 10,128 and 3,260 shares of common stock for 9 months ended September 30, 2014 and 2015, respectively	136	136
Issuance 3,234 and 4,155 shares of common stock under the employee stock purchase plan for 9 months ended September 30, 2014 and 2015, respectively	172	172
Unearned restricted stock compensation	171	171
Forfeiture of 1,142 and 1,042 shares of common stock for 9 months ended September 30, 2014 and 2015, respectively	(37)	(37)
Share-based compensation	21	21
Income tax benefit related to share-based compensation	7	7
Change related to ESOP shares	(1,359)						(1,359)
Net income	22,535		22,535
Cash dividends ($0.575 and $0.625 per share for 9 months ended September 30, 2014 and 2015, respectively)	(5,855)		(5,855)
Purchase of 88,164 and 53,711 shares of common stock for 9 months ended September 30, 2014 and 2015, respectively	(2,297)					(2,297)
Other comprehensive loss	(895)			(895)
Ending Balance at Sep. 30, 2015	$ 268,127	$ 43,395	$ 288,604	$ (1,343)	$ (504)	$ (26,095)	$ (35,930)

CONSOLIDATED STATEMENTS OF STO7

CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY (Unaudited) (Parenthetical) - $ / shares	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Statement of Stockholders' Equity [Abstract]
Issuance of common stock (in shares)	3,260	10,128
Issuance of common stock purchased under the employee stock purchase plan (in shares)	4,155	3,234
Forfeiture of common stock (in shares)	1,042	1,142
Cash dividends (in dollars per share)	$ 0.625	$ 0.575
Purchase of common stock (in shares)	53,710	88,164

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Cash Flows from Operating Activities
Net income	$ 22,535	$ 21,824
Adjustments to reconcile net income to net cash and cash equivalents provided by operating activities:
Depreciation	2,055	1,916
Provision for loan losses	360	(1,209)
Share-based compensation	21	21
Forfeiture of common stock	(37)	(40)
Compensation expensed through issuance of common stock	308	286
Excess tax benefits from share-based compensation	(7)	(50)
Provision for deferred income taxes	(1,033)	37
Net gain on sale of other real estate owned and other repossessed assets	(139)	(426)
Increase in accrued interest receivable	(1,424)	(1,304)
Amortization of discount on investment securities, net	498	654
Decrease in other assets	246	222
Increase in accrued interest payable and other liabilities	2,479	2,845
Loans originated for sale	(133,522)	(80,798)
Proceeds on sales of loans	134,747	83,879
Net gain on sales of loans	(1,144)	(638)
Net cash and cash equivalents provided by operating activities	25,943	27,219
Cash Flows from Investing Activities
Proceeds from maturities of investment securities available for sale	45,901	46,252
Purchases of investment securities available for sale	(35,847)	(51,434)
Payments for (Proceeds from) Loans and Leases	(90,695)	(113,409)
Proceeds on sale of other real estate owned and other repossessed assets	1,134	1,609
Purchases of property and equipment	(6,678)	(703)
Income from tax credit real estate, net	666	682
Net cash and cash equivalents used in investing activities	(85,519)	(117,003)
Cash Flows from Financing Activities
Net increase in deposits	53,907	129,619
Net decrease in other borrowings	(11,375)	(5,983)
Net increase in FHLB borrowings	30,000	0
Borrowings from FRB	4	0
Payments on FRB borrowings	(4)	0
Stock options exercised	0	101
Excess tax benefits related to share-based compensation	7	50
Purchase of treasury stock	(2,297)	(3,421)
Dividends paid	(5,855)	(5,420)
Net cash and cash equivalents provided by financing activities	64,387	114,946
Increase in cash and cash equivalents	4,811	25,162
Cash and cash equivalents:
Beginning of year	29,174	43,702
End of period	33,985	68,864
Cash payments for:
Interest paid to depositors	6,399	7,232
Interest paid on other obligations	4,761	4,278
Income taxes paid	10,072	8,072
Noncash activities:
Increase in maximum cash obligation related to ESOP shares	1,359	2,926
Transfers to other real estate owned	355	1,726
Sale and financing of other real estate owned	$ 452	$ 242

Summary of Significant Accounti

Summary of Significant Accounting Policies Summary of Significant Accounting Policies	9 Months Ended
	Sep. 30, 2015
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	Summary of Significant Accounting Policies Basis of Presentation: The accompanying unaudited consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America for interim financial reporting and with instructions for Form 10-Q and Regulation S-X. These financial statements include all adjustments (consisting of normal recurring accruals) which in the opinion of management are considered necessary for the fair presentation of the financial position and results of operations for the periods shown. Certain prior year amounts have been reclassified to conform to the current year presentation. The Company considers that it operates as one business segment, a commercial bank. Operating results for the nine month period ended September 30, 2015 are not necessarily indicative of the results that may be expected for the fiscal year ending December 31, 2014. For further information, refer to the consolidated financial statements and footnotes thereto included in the Form 10-K Annual Report of Hills Bancorporation and subsidiary (the “Company”) for the year ended December 31, 2014 filed with the Securities Exchange Commission on March 11, 2015 . The consolidated balance sheet as of December 31, 2014 , has been derived from the audited consolidated financial statements for that period. The Company evaluated subsequent events through the filing date of its quarterly report on Form 10-Q with the SEC. Effect of New Financial Accounting Standards: In May 2014, The FASB and International Accounting Standards Board (IASB) issued ASU No. 2014-09, Revenue from Contracts with Customers (Topic 606). The core principle of ASU 2014-09 is that a company should recognize revenue to depict the transfer of promised good or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods and services. For financial institutions, significant changes are not expected given that most financial instruments are not in the scope of the accounting standard update. ASU 2014-09 is effective for annual periods and interim periods within those annual periods beginning after December 15, 2016. In August 2015, FASB issued ASU 2015-14 deferring the effective date for annual periods and interim periods within those annual periods after December 15, 2017. Earlier application is permitted only as of annual reporting periods beginning after December 15, 2016, including interim reporting periods within that reporting period. The Company is currently reviewing the provisions of this standard to determine the application to financial institutions. In February 2015, the FASB issued ASU No. 2015-02 (Topic 810), Consolidation . The ASU modifies the evaluation of whether limited partnerships and similar legal entities are variable interest entities (VIE) or voting interest entities (VOE). The standard relaxes existing criteria for determining when fees paid to a decision maker or service provider do not represent a variable interest by focusing on whether those fees are "at market". The ASU eliminates both the consolidation model specific to limited partnerships and the current presumption that a general partner controls a limited partnership. For public companies, ASU 2015-02 is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2015. The Company is currently reviewing the provisions of this standard to determine the impact on the Company's financial statements. In April 2015, the FASB issued ASU No. 2015-03, Interest - Imputation of Interest (Subtopic 835-30), Simplifying the Presentation of Debt Issuance Costs. ASU 2015-03 requires that debt issuance costs related to a recognized debt liability be presented in the balance sheet as a direct deduction from the carrying amount of that debt liability, consistent with debt discounts. The recognition and measurement guidance for debt issuance costs are not affected by the amendments in this update. For public companies, ASU 2015-03 is effective for financial statements issued for fiscal years beginning after December 15, 2015, and interim periods within those fiscal years. Early adoption is permitted. The Company has determined that the adoption of ASU 2015-03 will not have a material impact on the Company's financial statements. In April 2015, the FASB issued ASU No. 2015-05, Intangibles – Goodwill and Other Internal-Use Software (Subtopic 350-40), Customer's Accounting for Fees Paid in a Cloud Computing Arrangement. ASU 2015-05 provides guidance to customers about whether a cloud computing arrangement includes a software license, then the customer should account for the software license element of the arrangement consistent with the acquisition of other software licenses. If a cloud computing arrangement does not include a software license, the customer should account for the arrangement as a service contract. ASU 2015-05 is effective for annual periods and interim periods within those annual periods beginning after December 15, 2015. The adoption of ASU 2015-05 by the Company is not expected to have a material impact.

Earnings Per Share

Earnings Per Share	9 Months Ended
	Sep. 30, 2015
Earnings Per Share [Abstract]
Earnings Per Share	Earnings Per Share Basic earnings per share is computed using the weighted average number of actual common shares outstanding during the period. Diluted earnings per share reflects the potential dilution that would occur from the exercise of common stock options outstanding. ESOP shares are considered outstanding for this calculation unless unearned. On March 24, 2015, the Company declared a payment of a 2 -for-1 stock split of each issued and unissued share of the Company's common stock outstanding as of April 27, 2015. The additional shares were issued as a result of the stock split and were mailed to the shareholders as of May 4, 2015. All shares and earnings per share numbers have been restated for the stock split. The computation of basic and diluted earnings per share for the periods presented is as follows: Three Months Ended September 30, Nine Months Ended September 30, 2015 2014 2015 2014 Common shares outstanding at the beginning of the period 9,351,859 9,393,182 9,365,176 9,423,990 Weighted average number of net shares redeemed (10,342 ) (21,346 ) (11,936 ) (24,980 ) Weighted average shares outstanding (basic) 9,341,517 9,371,836 9,353,240 9,399,010 Weighted average of potential dilutive shares attributable to stock options granted, computed under the treasury stock method 5,590 4,278 5,285 4,730 Weighted average number of shares (diluted) 9,347,107 9,376,114 9,358,525 9,403,740 Net income (In thousands) $ 7,685 $ 7,899 $ 22,535 $ 21,824 Earnings per share: Basic $ 0.82 $ 0.85 $ 2.41 $ 2.33 Diluted $ 0.82 $ 0.84 $ 2.41 $ 2.32

Other Comprehensive Income (Los

Other Comprehensive Income (Loss)	9 Months Ended
	Sep. 30, 2015
Equity [Abstract]
Other Comprehensive Income (Loss)	Other Comprehensive Income (Loss) The following table summarizes the balances of each component of accumulated other comprehensive income (AOCI), included in stockholders’ equity, at September 30, 2015 and December 31, 2014 : September 30, 2015 December 31, 2014 (amounts in thousands) Net unrealized gain on available-for-sale securities $ 2,510 $ 2,072 Net unrealized loss on derivatives used for cash flow hedges (4,685 ) (2,796 ) Tax effect 832 276 Net-of-tax amount $ (1,343 ) $ (448 )

Securities

Securities	9 Months Ended
	Sep. 30, 2015
Investments, Debt and Equity Securities [Abstract]
Securities	Securities The carrying values of investment securities at September 30, 2015 and December 31, 2014 are summarized in the following table (dollars in thousands): September 30, 2015 December 31, 2014 Amount Percent Amount Percent Securities available for sale U.S. Treasury $ 22,643 9.15 % $ 22,333 8.62 % Other securities (FHLB, FHLMC and FNMA) 67,419 27.24 67,691 26.14 State and political subdivisions 157,423 63.61 168,968 65.24 Total securities available for sale $ 247,485 100.00 % $ 258,992 100.00 % Investment securities have been classified in the consolidated balance sheets according to management’s intent. Available-for-sale securities consist of debt securities not classified as trading or held to maturity. Available-for-sale securities are stated at fair value, and unrealized holding gains and losses, net of the related deferred tax effect, are reported as a separate component of stockholders' equity. There were no trading or held to maturity securities as of September 30, 2015 or December 31, 2014 . The carrying amount of available-for-sale securities and their approximate fair values were as follows as of September 30, 2015 and December 31, 2014 (in thousands): Amortized Cost Gross Unrealized Gains Gross Unrealized (Losses) Estimated Fair Value September 30, 2015: U.S. Treasury $ 22,385 $ 258 $ — $ 22,643 Other securities (FHLB, FHLMC and FNMA) 67,095 335 (11 ) 67,419 State and political subdivisions 155,495 2,210 (282 ) 157,423 Total $ 244,975 $ 2,803 $ (293 ) $ 247,485 December 31, 2014: U.S. Treasury $ 22,351 $ 18 $ (36 ) $ 22,333 Other securities (FHLB, FHLMC and FNMA) 67,644 147 (100 ) 67,691 State and political subdivisions 166,925 2,499 (456 ) 168,968 Total $ 256,920 $ 2,664 $ (592 ) $ 258,992 The amortized cost and estimated fair value of available-for-sale securities classified according to their contractual maturities at September 30, 2015 , were as follows (in thousands): Amortized Cost Fair Value Due in one year or less $ 31,404 $ 31,517 Due after one year through five years 144,620 146,563 Due after five years through ten years 67,597 68,048 Due over ten years 1,354 1,357 Total $ 244,975 $ 247,485 As of September 30, 2015 investment securities with a carrying value of $36.12 million were pledged to collateralize repurchase agreements, derivative financial instruments, and other borrowings. The following table shows the fair value, gross unrealized losses and the percentage of fair value represented by gross unrealized losses of applicable investment securities owned by the Company, aggregated by investment category and length of time that individual securities have been in a continuous unrealized loss position at September 30, 2015 and December 31, 2014 (in thousands): Less than 12 months 12 months or more Total September 30, 2015 # Fair Value Unrealized Loss % # Fair Value Unrealized Loss % # Fair Value Unrealized Loss % U.S. Treasury — $ — $ — — % — $ — $ — — % — $ — $ — — % Other securities (FHLB, FHLMC and FNMA) 4 9,416 (11 ) 0.12 — — — — 4 9,416 (11 ) 0.12 State and political subdivisions 105 23,698 (178 ) 0.75 27 5,861 (104 ) 1.77 132 29,559 (282 ) 0.95 Total temporarily impaired securities 109 $ 33,114 $ (189 ) 0.57 % 27 $ 5,861 $ (104 ) 1.77 % 136 $ 38,975 $ (293 ) 0.75 % Less than 12 months 12 months or more Total December 31, 2014 # Fair Value Unrealized Loss % # Fair Value Unrealized Loss % # Fair Value Unrealized Loss % U.S. Treasury 5 $ 12,396 $ (36 ) 0.29 % — $ — $ — — % 5 $ 12,396 $ (36 ) 0.29 % Other securities (FHLB, FHLMC and FNMA) 10 24,382 (100 ) 0.41 — — — — 10 24,382 (100 ) 0.41 State and political subdivisions 91 21,724 (124 ) 0.57 78 16,154 (332 ) 2.06 169 37,878 (456 ) 1.20 Total temporarily impaired securities 106 $ 58,502 $ (260 ) 0.44 % 78 $ 16,154 $ (332 ) 2.06 % 184 $ 74,656 $ (592 ) 0.79 % The Company considered the following information in reaching the conclusion that the impairments disclosed in the table above are temporary and not other-than-temporary impairments. None of the unrealized losses in the above table was due to the deterioration in the credit quality of any of the issues that might result in the non-collection of contractual principal and interest. The unrealized losses are due to changes in interest rates. The Company has not recognized any unrealized loss in income because management does not have the intent to sell the securities included in the previous table. Management has concluded that it is more likely than not that the Company will not be required to sell these securities prior to recovery of the amortized cost basis.

Loans

Loans	9 Months Ended
	Sep. 30, 2015
Receivables [Abstract]
Loans	Loans Classes of loans are as follows: September 30, December 31, (Amounts In Thousands) Agricultural $ 93,533 $ 97,645 Commercial and financial 173,029 174,738 Real estate: Construction, 1 to 4 family residential 54,706 45,949 Construction, land development and commercial 91,742 77,020 Mortgage, farmland 179,981 162,503 Mortgage, 1 to 4 family first liens 715,575 672,674 Mortgage, 1 to 4 family junior liens 115,657 110,284 Mortgage, multi-family 251,512 245,213 Mortgage, commercial 323,454 321,601 Loans to individuals 22,960 21,342 Obligations of state and political subdivisions 53,930 55,729 $ 2,076,079 $ 1,984,698 Net unamortized fees and costs 750 691 $ 2,076,829 $ 1,985,389 Less allowance for loan losses 25,480 24,020 $ 2,051,349 $ 1,961,369 Changes in the allowance for loan losses, the allowance for loan losses applicable to impaired loans and the related loan balance of impaired loans for the three and nine months ended September 30, 2015 were as follows: Three Months Ended September 30, 2015 Agricultural Commercial and Financial Real Estate: Construction and land development Real Estate: Mortgage, farmland Real Estate: Mortgage, 1 to 4 family Real Estate: Mortgage, multi- family and commercial Other Total (Amounts In Thousands) Allowance for loan losses: Beginning balance $ 2,783 $ 4,698 $ 3,025 $ 2,825 $ 7,396 $ 4,111 $ 962 $ 25,800 Charge-offs (69 ) (18 ) (100 ) — (135 ) (305 ) (137 ) (764 ) Recoveries 32 318 40 — 92 4 53 539 Provision 117 (303 ) (379 ) 107 70 320 (27 ) (95 ) Ending balance $ 2,863 $ 4,695 $ 2,586 $ 2,932 $ 7,423 $ 4,130 $ 851 $ 25,480 Nine Months Ended September 30, 2015 Agricultural Commercial and Financial Real Estate: Construction and land development Real Estate: Mortgage, farmland Real Estate: Mortgage, 1 to 4 family Real Estate: Mortgage, multi- family and commercial Other Total (Amounts In Thousands) Allowance for loan losses: Beginning balance $ 2,515 $ 4,231 $ 2,241 $ 2,672 $ 7,419 $ 4,195 $ 747 $ 24,020 Charge-offs (325 ) (334 ) (247 ) — (803 ) (486 ) (287 ) (2,482 ) Recoveries 115 1,053 343 6 652 1,274 139 3,582 Provision 558 (255 ) 249 254 155 (853 ) 252 360 Ending balance $ 2,863 $ 4,695 $ 2,586 $ 2,932 $ 7,423 $ 4,130 $ 851 $ 25,480 Ending balance, individually evaluated for impairment $ 2 $ 471 $ 12 $ — $ 102 $ 50 $ 26 $ 663 Ending balance, collectively evaluated for impairment $ 2,861 $ 4,224 $ 2,574 $ 2,932 $ 7,321 $ 4,080 $ 825 $ 24,817 Loans: Ending balance $ 93,533 $ 173,029 $ 146,448 $ 179,981 $ 831,232 $ 574,966 $ 76,890 $ 2,076,079 Ending balance, individually evaluated for impairment $ 1,611 $ 2,364 $ 1,231 $ 2,298 $ 4,259 $ 3,069 $ 26 $ 14,858 Ending balance, collectively evaluated for impairment $ 91,922 $ 170,665 $ 145,217 $ 177,683 $ 826,973 $ 571,897 $ 76,864 $ 2,061,221 Changes in the allowance for loan losses for the three and nine months ended September 30, 2014 were as follows: Three Months Ended September 30, 2014 Agricultural Commercial and Financial Real Estate: Construction and land development Real Estate: Mortgage, farmland Real Estate: Mortgage, 1 to 4 family Real Estate: Mortgage, multi- family and commercial Other Total (Amounts In Thousands) Allowance for loan losses: Beginning balance $ 3,036 $ 4,832 $ 3,431 $ 2,749 $ 6,831 $ 3,739 $ 732 $ 25,350 Charge-offs — (60 ) — — (471 ) — (50 ) (581 ) Recoveries 60 258 37 — 244 99 41 739 Provision (402 ) (328 ) (483 ) (173 ) 497 (98 ) (21 ) (1,008 ) Ending balance $ 2,694 $ 4,702 $ 2,985 $ 2,576 $ 7,101 $ 3,740 $ 702 $ 24,500 Nine Months Ended September 30, 2014 Agricultural Commercial and Financial Real Estate: Construction and land development Real Estate: Mortgage, farmland Real Estate: Mortgage, 1 to 4 family Real Estate: Mortgage, multi- family and commercial Other Total (Amounts In Thousands) Allowance for loan losses: Beginning balance $ 2,852 $ 4,733 $ 2,918 $ 2,557 $ 7,064 $ 4,787 $ 639 $ 25,550 Charge-offs (125 ) (515 ) (247 ) — (963 ) (48 ) (255 ) $ (2,153 ) Recoveries 65 867 311 — 696 259 114 $ 2,312 Provision (98 ) (383 ) 3 19 304 (1,258 ) 204 $ (1,209 ) Ending balance $ 2,694 $ 4,702 $ 2,985 $ 2,576 $ 7,101 $ 3,740 $ 702 $ 24,500 Ending balance, individually evaluated for impairment $ 2 $ 10 $ 28 $ 21 $ 73 $ 11 $ — $ 145 Ending balance, collectively evaluated for impairment $ 2,692 $ 4,692 $ 2,957 $ 2,555 $ 7,028 $ 3,729 $ 702 $ 24,355 Loans: Ending balance $ 86,243 $ 179,872 $ 119,824 $ 145,070 $ 766,209 $ 564,482 $ 76,264 $ 1,937,964 Ending balance, individually evaluated for impairment $ 1,772 $ 2,737 $ 475 $ 2,267 $ 5,117 $ 17,847 $ — $ 30,215 Ending balance, collectively evaluated for impairment $ 84,471 $ 177,135 $ 119,349 $ 142,803 $ 761,092 $ 546,635 $ 76,264 $ 1,907,749 The following table presents the credit quality indicators by type of loans in each category as of September 30, 2015 and December 31, 2014 , respectively (amounts in thousands): Agricultural Commercial and Financial Real Estate: Construction, 1 to 4 family residential Real Estate: Construction, land development and commercial September 30, 2015 Grade: Excellent $ 1,803 $ 2,742 $ — $ 263 Good 11,212 33,727 2,810 10,841 Satisfactory 36,958 100,810 34,963 65,205 Monitor 14,695 20,543 10,777 2,721 Special Mention 26,050 10,846 5,331 10,179 Substandard 2,815 4,361 825 2,533 Total $ 93,533 $ 173,029 $ 54,706 $ 91,742 Real Estate: Mortgage, farmland Real Estate: Mortgage, 1 to 4 family first liens Real Estate: Mortgage, 1 to 4 family junior liens Real Estate: Mortgage, multi- family September 30, 2015 Grade: Excellent $ 2,783 $ 439 $ — $ 6,747 Good 31,664 16,872 3,012 69,168 Satisfactory 106,512 616,904 104,706 144,510 Monitor 27,079 48,408 4,570 25,419 Special Mention 8,627 16,314 1,811 5,122 Substandard 3,316 16,638 1,558 546 Total $ 179,981 $ 715,575 $ 115,657 $ 251,512 Real Estate: Mortgage, commercial Loans to individuals Obligations of state and political subdivisions Total September 30, 2015 Grade: Excellent $ 12,733 $ — $ 2,385 $ 29,895 Good 83,272 77 40,960 303,615 Satisfactory 187,838 22,228 10,049 1,430,683 Monitor 27,690 286 518 182,706 Special Mention 7,910 195 18 92,403 Substandard 4,011 174 — 36,777 Total $ 323,454 $ 22,960 $ 53,930 $ 2,076,079 Agricultural Commercial and Financial Real Estate: Construction, 1 to 4 family residential Real Estate: Construction, land development and commercial December 31, 2014 Grade: Excellent $ 1,375 $ 4,820 $ — $ 276 Good 13,214 37,941 6,893 13,875 Satisfactory 51,107 94,158 27,738 47,852 Monitor 15,243 20,445 8,435 2,811 Special Mention 13,070 11,031 1,881 11,870 Substandard 3,636 6,343 1,002 336 Total $ 97,645 $ 174,738 $ 45,949 $ 77,020 Real Estate: Mortgage, farmland Real Estate: Mortgage, 1 to 4 family first liens Real Estate: Mortgage, 1 to 4 family junior liens Real Estate: Mortgage, multi- family December 31, 2014 Grade: Excellent $ 2,867 $ 474 $ — $ 7,011 Good 36,680 22,094 2,875 73,852 Satisfactory 103,552 571,546 99,095 111,650 Monitor 11,754 41,805 3,377 35,812 Special Mention 4,721 18,428 2,520 16,611 Substandard 2,929 18,327 2,417 277 Total $ 162,503 $ 672,674 $ 110,284 $ 245,213 Real Estate: Mortgage, commercial Loans to individuals Obligations of state and political subdivisions Total December 31, 2014 Grade: Excellent $ 15,416 $ 87 $ 2,440 $ 34,766 Good 87,612 94 43,108 338,238 Satisfactory 178,069 20,465 10,181 1,315,413 Monitor 25,165 251 — 165,098 Special Mention 9,371 353 — 89,856 Substandard 5,968 92 — 41,327 Total $ 321,601 $ 21,342 $ 55,729 $ 1,984,698 The below are descriptions of the credit quality indicators: Excellent – Excellent rated loans are prime quality loans covered by highly liquid collateral with generous margins or supported by superior current financial conditions reflecting substantial net worth, relative to total credit extended, and based on assets of a stable and non-speculative nature whose values can be readily verified. Identified repayment source or cash flow is abundant and assured. Good – Good rated loans are adequately secured by readily marketable collateral or good financial condition characterized by liquidity, flexibility and sound net worth. Loans are supported by sound primary and secondary payment sources and timely and accurate financial information. Satisfactory – Satisfactory rated loans are loans to borrowers of average financial means not especially vulnerable to changes in economic or other circumstances, where the major support for the extension is sufficient collateral of a marketable nature, and the primary source of repayment is seen to be clear and adequate. Monitor – Monitor rated loans are identified by management as warranting special attention for a variety of reasons that may bear on ultimate collectability. This may be due to adverse trends, a particular industry, loan structure, or repayment that is dependent on projections, or a one-time occurrence. Special Mention – Special mention rated loans are supported by a marginal payment capacity and are marginally protected by collateral. There are identified weaknesses that if not monitored and corrected may adversely affect the Company’s credit position. A special mention credit would typically have a weakness in one of the general categories (cash flow, collateral position or payment history) but not in all categories. Substandard – Substandard loans are not adequately supported by the paying capacity of the borrower and may be inadequately collateralized. These loans have a well-defined weakness or weaknesses. For these loans, it is more probable than not that the Company could sustain some loss if the deficiency(ies) is not corrected. Past due loans as of September 30, 2015 and December 31, 2014 were as follows: 30 - 59 Days Past Due 60 - 89 Days Past Due 90 Days or More Past Due Total Past Due Current Total Loans Receivable Accruing Loans Past Due 90 Days or More (Amounts In Thousands) September 30, 2015 Agricultural $ 263 $ 326 $ — $ 589 $ 92,944 $ 93,533 $ — Commercial and financial 688 1,182 172 2,042 170,987 173,029 — Real estate: Construction, 1 to 4 family residential 192 214 — 406 54,300 54,706 42 Construction, land development and commercial — 123 79 202 91,540 91,742 79 Mortgage, farmland 420 — — 420 179,561 179,981 — Mortgage, 1 to 4 family first liens 655 841 1,322 2,818 712,757 715,575 305 Mortgage, 1 to 4 family junior liens 205 68 140 413 115,244 115,657 105 Mortgage, multi-family 51 — — 51 251,461 251,512 — Mortgage, commercial 190 541 105 836 322,618 323,454 — Loans to individuals 102 68 — 170 22,790 22,960 — Obligations of state and political subdivisions — — — — 53,930 53,930 — $ 2,766 $ 3,363 $ 1,818 $ 7,947 $ 2,068,132 $ 2,076,079 $ 531 December 31, 2014 Agricultural $ 310 $ 99 $ — $ 409 $ 97,236 $ 97,645 $ — Commercial and financial 397 14 1,048 1,459 173,279 174,738 — Real estate: Construction, 1 to 4 family residential — — — — 45,949 45,949 — Construction, land development and commercial 937 — — 937 $ 76,083 77,020 — Mortgage, farmland 753 — — 753 161,750 162,503 — Mortgage, 1 to 4 family first liens 3,594 1,656 1,582 6,832 $ 665,842 672,674 348 Mortgage, 1 to 4 family junior liens 181 12 244 437 109,847 110,284 — Mortgage, multi-family — 21 — 21 $ 245,192 245,213 — Mortgage, commercial 359 557 34 950 320,651 321,601 — Loans to individuals 27 — — 27 $ 21,315 21,342 — Obligations of state and political subdivisions — — — — 55,729 55,729 — $ 6,558 $ 2,359 $ 2,908 $ 11,825 $ 1,972,873 $ 1,984,698 $ 348 The Company does not have a material amount of loans that are past due less than 90 days where there are serious doubts as to the ability of the borrowers to comply with the loan repayment terms. Certain impaired loan information by loan type at September 30, 2015 and December 31, 2014 , was as follows: September 30, 2015 December 31, 2014 Non-accrual loans (1) Accruing loans past due 90 days or more TDR loans Non- accrual loans (1) Accruing loans past due 90 days or more TDR loans (Amounts In Thousands) (Amounts In Thousands) Agricultural $ — $ — $ 1,611 $ — $ — $ 1,942 Commercial and financial 1,717 — 647 1,343 — 1,366 Real estate: Construction, 1 to 4 family residential 173 42 468 — — 431 Construction, land development and commercial — 79 469 127 — — Mortgage, farmland — — 2,298 — — 2,220 Mortgage, 1 to 4 family first liens 2,349 305 1,318 1,912 348 1,199 Mortgage, 1 to 4 family junior liens 155 105 27 369 — — Mortgage, multi-family 242 — — 55 — 5,470 Mortgage, commercial 1,174 — 1,653 2,275 — 1,712 Loans to individuals — — — — — — $ 5,810 $ 531 $ 8,491 $ 6,081 $ 348 $ 14,340 (1) There were $2.72 million and $2.14 million of TDR loans included within nonaccrual loans as of September 30, 2015 and December 31, 2014 , respectively. Loans 90 days or more past due that are still accruing interest increased $0.02 million from December 31, 2014 to September 30, 2015 due to an increase in the number of loans past due greater than 90 days. As of September 30, 2015 there were 8 accruing loans past due 90 days or more. The average accruing loans past due as of September 30, 2015 are $0.07 million . The average accruing loans past due 90 days or more as of December 31, 2014 was $0.07 million . The accruing loans past due 90 days or more balances are believed to be adequately collateralized and the Company expects to collect all principal and interest as contractually due under these loans. The Company may modify the terms of a loan to maximize the collection of amounts due. Such a modification is considered a troubled debt restructuring (“TDR”). In most cases, the modification is either a reduction in interest rate, conversion to interest only payments or an extension of the maturity date. The borrower is experiencing financial difficulties or is expected to experience difficulties in the near-term, so a concessionary modification is granted to the borrower that would otherwise not be considered. TDR loans accrue interest as long as the borrower complies with the revised terms and conditions and has demonstrated repayment performance at a level commensurate with the modified terms over several payment cycles. Below is a summary of information for TDR loans as of September 30, 2015 and December 31, 2014 : September 30, 2015 December 31, 2014 Number of contracts Recorded investment Commitments outstanding Number of contracts Recorded investment Commitments outstanding (Amounts In Thousands) (Amounts In Thousands) Agricultural 6 $ 1,610 $ 118 9 $ 1,942 $ 272 Commercial and financial 10 2,072 290 13 2,202 53 Real estate: Construction, 1 to 4 family residential 3 641 18 3 431 111 Construction, land development and commercial 2 469 4 1 127 — Mortgage, farmland 5 2,298 — 4 2,220 — Mortgage, 1 to 4 family first liens 13 1,536 — 11 1,467 — Mortgage, 1 to 4 family junior liens 2 38 — 1 225 65 Mortgage, multi-family 1 71 — 2 5,470 — Mortgage, commercial 10 2,473 — 8 2,398 — Loans to individuals — — — — — — 52 $ 11,208 $ 430 52 $ 16,482 $ 501 The following is a summary of TDR loans that were modified during the three and nine months ended September 30, 2015 : Three Months Ended September 30, 2015 Nine Months Ended September 30, 2015 Number of contracts Pre-modification recorded investment Post-modification recorded investment Number Pre-modification Post-modification (Amounts In Thousands) (Amounts In Thousands) Agricultural — $ — $ — 5 $ 394 $ 278 Commercial and financial 1 486 486 2 677 663 Real estate: Construction, 1 to 4 family residential 1 276 276 — 276 276 Construction, land development and commercial 1 350 350 — 350 350 Mortgage, farmland — — — 3 644 531 Mortgage, 1 to 4 family first lien — — — 4 264 264 Mortgage, 1 to 4 family junior liens — — — 2 42 42 Mortgage, multi-family — — — 1 71 71 Mortgage, commercial — — — 2 222 190 3 $ 1,112 $ 1,112 19 $ 2,940 $ 2,665 The Company had commitments to lend $0.43 million in additional borrowings to restructured loan customers as of September 30, 2015 . The Company had commitments to lend $0.50 million in additional borrowings to restructured loan customers as of December 31, 2014 . These commitments were in the normal course of business. The additional borrowings were not used to facilitate payments on these loans. There were $0.00 million and $0.00 million of TDR loans that were in payment default (defined as past due 90 days or more) as of September 30, 2015 and December 31, 2014 . Information regarding impaired loans as of and for the three and nine months ended September 30, 2015 is as follows: September 30, 2015 Three Months Ended Nine Months Ended Recorded Investment Unpaid Principal Balance Related Allowance Average Recorded Investment Interest Income Recognized Average Recorded Investment Interest Income With no related allowance recorded: (Amounts In Thousands) Agricultural $ 1,507 $ 1,669 $ — $ 1,462 $ 18 $ 1,569 $ 58 Commercial and financial 1,353 2,003 — 1,371 1 1,472 4 Real estate: Construction, 1 to 4 family residential 192 192 — 190 2 140 2 Construction, land development and commercial 469 563 — 296 3 298 7 Mortgage, farmland 2,298 2,412 — 2,306 28 2,338 83 Mortgage, 1 to 4 family first liens 3,123 3,846 — 3,145 12 3,291 38 Mortgage, 1 to 4 family junior liens 120 414 — 122 — 132 — Mortgage, multi-family 171 230 — 175 — 182 — Mortgage, commercial 2,105 3,326 — 2,129 12 2,158 36 Loans to individuals — 20 — — — — — $ 11,338 $ 14,675 $ — $ 11,196 $ 76 $ 11,580 $ 228 With an allowance recorded: Agricultural $ 104 $ 104 $ 2 $ 105 $ 1 $ 107 $ 3 Commercial and financial 1,011 1,011 471 1,044 7 1,072 23 Real estate: Construction, 1 to 4 family residential 491 502 11 491 4 480 7 Construction, land development and commercial 79 79 1 79 1 77 3 Mortgage, farmland — — — — — — — Mortgage, 1 to 4 family first liens 849 879 93 854 7 856 21 Mortgage, 1 to 4 family junior liens 167 167 9 167 1 149 4 Mortgage, multi-family 71 109 7 71 — 91 — Mortgage, commercial 722 722 43 726 9 734 27 Loans to individuals 26 26 26 20 1 14 1 $ 3,520 $ 3,599 $ 663 $ 3,557 $ 31 $ 3,580 $ 89 Total: Agricultural $ 1,611 $ 1,773 $ 2 $ 1,567 $ 19 $ 1,676 $ 61 Commercial and financial 2,364 3,014 471 2,415 8 2,544 27 Real estate: Construction, 1 to 4 family residential 683 694 11 681 6 620 9 Construction, land development and commercial 548 642 1 375 4 375 10 Mortgage, farmland 2,298 2,412 — 2,306 28 2,338 83 Mortgage, 1 to 4 family first liens 3,972 4,725 93 3,999 19 4,147 59 Mortgage, 1 to 4 family junior liens 287 581 9 289 1 281 4 Mortgage, multi-family 242 339 7 246 — 273 — Mortgage, commercial 2,827 4,048 43 2,855 21 2,892 63 Loans to individuals 26 46 26 20 1 14 1 $ 14,858 $ 18,274 $ 663 $ 14,753 $ 107 $ 15,160 $ 317 Information regarding impaired loans as of December 31, 2014 is as follows: Recorded Investment Unpaid Principal Balance Related Allowance With no related allowance recorded: (Amounts In Thousands) Agricultural $ 1,634 $ 1,696 $ — Commercial and financial 2,076 3,695 — Real estate: Construction, 1 to 4 family residential 89 89 — Construction, land development and commercial 128 220 — Mortgage, farmland 2,040 2,040 — Mortgage, 1 to 4 family first liens 2,951 3,705 — Mortgage, 1 to 4 family junior liens 369 673 — Mortgage, multi-family 5,525 5,632 — Mortgage, commercial 3,290 4,588 — Loans to individuals — 20 — $ 18,102 $ 22,358 $ — With an allowance recorded: Agricultural $ 210 $ 247 $ 44 Commercial and financial 633 633 9 Real estate: Construction, 1 to 4 family residential 343 354 28 Construction, land development and commercial — — — Mortgage, farmland 278 278 12 Mortgage, 1 to 4 family first liens 506 596 52 Mortgage, 1 to 4 family junior liens — — — Mortgage, multi-family — — — Mortgage, commercial 697 697 9 Loans to individuals — — — $ 2,667 $ 2,805 $ 154 Total: Agricultural $ 1,844 $ 1,943 $ 44 Commercial and financial 2,709 4,328 9 Real estate: Construction, 1 to 4 family residential 432 443 28 Construction, land development and commercial 128 220 — Mortgage, farmland 2,318 2,318 12 Mortgage, 1 to 4 family first liens 3,457 4,301 52 Mortgage, 1 to 4 family junior liens 369 673 — Mortgage, multi-family 5,525 5,632 — Mortgage, commercial 3,987 5,285 9 Loans to individuals — 20 — $ 20,769 $ 25,163 $ 154 Impaired loans decreased $5.94 million from December 31, 2014 to September 30, 2015 . Impaired loans include any loan that has been placed on nonaccrual status, accruing loans past due 90 days or more and TDR loans. Impaired loans also include loans that, based on management’s evaluation of current information and events, the Company expects to be unable to collect in full according to the contractual terms of the original loan agreement. Impaired loans were 0.71% of loans held for investment as of September 30, 2015 and 1.05% as of December 31, 2014 . The decrease in impaired loans is due mainly to a decrease in nonaccrual loans of $0.27 million and a decrease in TDR loans of $5.85 million from December 31, 2014 to September 30, 2015 . The Company regularly reviews a substantial portion of the loans in the portfolio and assesses whether the loans are impaired in accordance with ASC 310. If the loans are impaired, the Company determines if a specific allowance is appropriate. In addition, the Company's management also reviews and, where determined necessary, provides allowances for particular loans based upon (1) reviews of specific borrowers and (2) management’s assessment of areas that management considers are of higher credit risk, including loans that have been restructured. Loans that are determined not to be impaired and for which there are no specific allowances are classified into one or more risk categories. Based upon the risk category assigned, the Company allocates a percentage, as determined by management, for a required allowance needed. The determination of the appropriate percentage begins with historical loss experience factors, which are then adjusted for levels and trends in past due loans, levels and trends in charged-off and recovered loans, trends in volume growth, trends in problem and watch loans, trends in restructured loans, local economic trends and conditions, industry and other conditions, and effects of changing interest rates. Specific allowances for losses on impaired loans are established if the loan balances exceed the net present value of the relevant future cash flows or the fair value of the relevant collateral based on updated appraisals and/or updated collateral analysis for the properties if the loan is collateral dependent. The Company recognizes a charge off related to an impaired loan if there is a collateral shortfall or it is unlikely the borrower can make all principal and interest payments as contractually due. For loans that are collateral dependent, losses are evaluated based on the portion of a loan that exceeds the fair market value of the collateral. In general, this is the amount that the carrying value of the loan exceeds the related appraised value less estimated costs to sell the collateral. Generally, it is the Company’s policy not to rely on appraisals that are older than one year prior to the date the impairment is being measured. The most recent appraisal values may be adjusted if, in the Company’s judgment, experience and other market data indicate that the property’s value, use, condition, exit market or other variable affecting its value may have changed since the appraisal was performed, consistent with the December 2006 joint interagency guidance on the allowance for loan losses. The charge off or loss adjustment supported by an appraisal is considered the minimum charge off. Any adjustments made to the appraised value are to provide an additional charge off or specific reserve based on the applicable facts and circumstances. In instances where there is an estimated decline in value, a specific reserve may be provided or a charge off taken pending confirmation of the amount of the loss from an updated appraisal. Upon receipt of the new appraisals, an additional specific reserve may be provided or charge off taken based on the appraised value of the collateral. On average, appraisals are obtained within one month of order.

Fair Value Measurements

Fair Value Measurements	9 Months Ended
	Sep. 30, 2015
Fair Value Disclosures [Abstract]
Fair Value Measurements	Fair Value Measurements The carrying value and estimated fair values of the Company's financial instruments as of September 30, 2015 are as follows: September 30, 2015 Carrying Amount Estimated Fair Value Readily Available Market Prices(1) Observable Market Prices(2) Company Determined Market Prices(3) (Amounts In Thousands) Financial instrument assets: Cash and cash equivalents $ 33,985 $ 33,985 $ 33,985 $ — $ — Investment securities 257,126 257,126 — 257,126 — Loans held for sale 4,395 4,395 — 4,395 — Loans Agricultural 90,670 90,740 — — 90,740 Commercial and financial 168,334 168,794 — — 168,794 Real estate: Construction, 1 to 4 family residential 53,746 53,722 — — 53,722 Construction, land development and commercial 90,116 90,077 — — 90,077 Mortgage, farmland 177,049 177,168 — — 177,168 Mortgage, 1 to 4 family first liens 709,309 708,961 — — 708,961 Mortgage, 1 to 4 family junior liens 114,500 119,346 — — 119,346 Mortgage, multi-family 249,974 252,792 — — 252,792 Mortgage, commercial 320,862 320,030 — — 320,030 Loans to individuals 22,514 22,491 — — 22,491 Obligations of state and political subdivisions 53,525 53,313 — — 53,313 Accrued interest receivable 9,700 9,700 — 9,700 — Total financial instrument assets $ 2,355,805 $ 2,362,640 $ 33,985 $ 271,221 $ 2,057,434 Financial instrument liabilities Deposits Noninterest-bearing deposits $ 297,676 $ 297,676 $ — $ 297,676 $ — Interest-bearing deposits 1,591,300 1,592,144 — 1,592,144 — Other borrowings 36,124 36,124 — 36,124 — Federal Home Loan Bank borrowings 170,000 174,864 — 174,864 — Interest rate swaps 4,685 4,685 — 4,685 — Accrued interest payable 750 750 — 750 — Total financial instrument liabilities $ 2,100,535 $ 2,106,243 $ — $ 2,106,243 $ — Face Amount Financial instrument with off-balance sheet risk: Loan commitments $ 375,418 $ — $ — $ — $ — Letters of credit 8,959 — — — — Total financial instrument liabilities with off-balance-sheet risk $ 384,377 $ — $ — $ — $ — (1) Considered Level 1 under Accounting Standards Codification (“ASC”) Topic 820, Fair Value Measurements and Disclosures (“ASC 820”). (2) Considered Level 2 under ASC 820. (3) Considered Level 3 under ASC 820 and are based on valuation models that use significant assumptions that are not observable in an active market. The carrying value and estimated fair values of the Company's financial instruments as of December 31, 2014 are as follows: December 31, 2014 Carrying Amount Estimated Fair Value Readily Available Market Prices(1) Observable Market Prices(2) Company Determined Market Prices(3) (Amounts In Thousands) Financial instrument assets: Cash and cash equivalents $ 29,174 $ 29,174 $ 29,174 $ — $ — Investment securities 267,240 267,240 — 267,240 — Loans held for sale 4,476 4,476 — 4,476 — Loans Agricultural 95,130 95,126 — — 95,126 Commercial and financial 170,507 171,081 — — 171,081 Real estate: Construction, 1 to 4 family residential 45,139 45,159 — — 45,159 Construction, land development and commercial 75,589 75,623 — — 75,623 Mortgage, farmland 159,831 159,623 — — 159,623 Mortgage, 1 to 4 family first liens 666,406 665,428 — — 665,428 Mortgage, 1 to 4 family junior liens 109,133 115,726 — — 115,726 Mortgage, multi-family 243,723 246,191 — — 246,191 Mortgage, commercial 318,896 318,211 — — 318,211 Loans to individuals 21,043 21,016 — — 21,016 Obligations of state and political subdivisions 55,281 54,800 — — 54,800 Accrued interest receivable 8,276 8,276 — 8,276 — Total financial instrument assets $ 2,269,844 $ 2,277,150 $ 29,174 $ 279,992 $ 1,967,984 Financial instrument liabilities: Deposits Noninterest-bearing deposits $ 288,718 $ 288,718 $ — $ 288,718 $ — Interest-bearing deposits 1,546,351 1,550,974 — 1,550,974 — Other borrowings 47,499 47,499 — 47,499 — Federal Home Loan Bank borrowings 140,000 145,210 — 145,210 — Interest rate swaps 2,796 2,796 — 2,796 — Accrued interest payable 902 902 — 902 — Total financial instrument liabilities $ 2,026,266 $ 2,036,099 $ — $ 2,036,099 $ — Face Amount Financial instrument with off-balance sheet risk: Loan commitments $ 334,100 $ — $ — $ — $ — Letters of credit 12,437 — — — — Total financial instrument liabilities with off-balance-sheet risk $ 346,537 $ — $ — $ — $ — (1) Considered Level 1 under ASC 820. (2) Considered Level 2 under ASC 820. (3) Considered Level 3 under ASC 820 and are based on valuation models that use significant assumptions that are not observable in an active market. Fair value of financial instruments : FASB ASC 820, Fair Value Measurements and Disclosures (“ASC 820”) provides a single definition for fair value, a framework for measuring fair value and expanded disclosures concerning fair value. Fair value is defined under ASC 820 as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. The Company determines the fair market value of its financial instruments based on the fair value hierarchy established in ASC 820. There are three levels of inputs that may be used to measure fair value as follows: Level 1 Quoted prices in active markets for identical assets or liabilities. Level 2 Observable inputs other than quoted prices included within Level 1. Observable inputs include the quoted prices for similar assets or liabilities in markets that are not active and inputs other than quoted prices that are observable for the asset or liability. Level 3 Unobservable inputs supported by little or no market activity for financial instruments. Level 3 assets and liabilities include financial instruments whose value is determined using pricing models, discounted cash flow methodologies, or similar techniques, as well as instruments for which the determination of fair value requires significant management judgment or estimation. It is the Company’s policy to maximize the use of observable inputs and minimize the use of unobservable inputs when developing fair value measurements. The Company is required to use observable inputs, to the extent available, in the fair value estimation process unless that data results from forced liquidations or distressed sales. The following is a description of valuation methodologies used for assets and liabilities recorded at fair value and for estimating fair value for assets or liabilities not recorded at fair value. ASSETS Cash and cash equivalents : The carrying amounts reported in the consolidated balance sheets for cash and short-term instruments approximate their fair values (Level 1). Investment securities available for sale : Investment securities available for sale are recorded at fair value on a recurring basis. Fair value measurement is based upon quoted prices, if available. If a quoted price is not available, the fair value is obtained from benchmarking the security against similar securities. All of the Company’s securities are considered Level 2. The pricing for investment securities is obtained from an independent source. There are no level 1 or level 3 investment securities owned by the Company. The Company obtains an understanding of the independent source’s valuation methodologies used to determine fair value by level of security. The Company validates assigned fair values on a sample basis using an additional third-party provider pricing service to determine if the fair value measurement is reasonable. Due to the nature of our investment portfolio, we do not expect significant and unusual fluctuations as fair value changes primarily relate to interest rate changes. No unusual fluctuations were identified during the nine months ended September 30, 2015 . If a fluctuation requiring investigation was identified, the Company would research the change with the independent source or other available information. Loans held for sale : Loans held for sale are carried at historical cost. The carrying amount is a reasonable estimate of fair value because of the short time between origination of the loan and its sale on the secondary market (Level 2). The market is active for these loans and as a result prices for similar assets are available. Loans : The Company does not record loans at fair value on a recurring basis. For variable-rate loans that reprice frequently and with no significant change in credit risk, fair values are based on carrying values (Level 3). The fair values for other loans are determined using estimated future cash flows, discounted at the interest rates currently being offered for loans with similar terms to borrowers with similar credit quality utilizing an entrance price concept (Level 3). The Company does record nonrecurring fair value adjustments to loans to reflect (1) partial write-downs that are based on the observable market price or appraised value of the collateral or (2) the full charge-off of the loan carrying value (Level 3). These loans are considered Level 3 as the instruments used to determine fair market value require significant management judgment and estimation. Foreclosed assets : The Company does not record foreclosed assets at fair value on a recurring basis. Foreclosed assets consist mainly of other real estate owned but may include other types of assets repossessed by the Company. Foreclosed assets are adjusted to the lower of carrying value or fair value less the cost of disposal. Fair value is generally based upon independent market prices or appraised values of the collateral, and may include a marketability discount as deemed necessary by management based on its experience with similar types of real estate. The value of foreclosed assets is evaluated periodically as a nonrecurring fair value adjustment. Foreclosed assets are classified as Level 3. Off-balance sheet instruments : Fair values for outstanding letters of credit are based on fees currently charged to enter into similar agreements, taking into account the remaining terms of the agreements and the counterparties' credit standing. The fair value of the outstanding letters of credit is not significant. Unfunded loan commitments are not valued since the loans are generally priced at market at the time of funding (Level 2). Accrued interest receivable : The fair value of accrued interest receivable equals the amount receivable due to the current nature of the amounts receivable (Level 2). Non-marketable equity investments : Non-marketable equity investments are recorded under the cost or equity method of accounting. There are generally restrictions on the sale and/or liquidation of these investments, including stock of the Federal Home Loan Bank. The carrying value of stock of the Federal Home Loan Bank approximates fair value (Level 2). LIABILITIES Deposit liabilities : Deposit liabilities are carried at historical cost. The fair value of demand deposits, savings accounts and certain money market account deposits is the amount payable on demand at the reporting date. The fair value of fixed maturity certificates of deposit is estimated using the rates currently offered for deposits of similar remaining maturities. If the fair value of the fixed maturity certificates of deposit is calculated at less than the carrying amount, the carrying value of these deposits is reported as the fair value (Level 2). Deposit liabilities are classified as Level 2 due to available prices for similar liabilities in the market. Other borrowings : Other borrowings are carried at historical cost and include federal funds purchased and securities sold under agreements to repurchase. The carrying amount is a reasonable estimate of fair value because of the relatively short time between the origination of the liability and its expected realization (Level 2). Other borrowings are classified as Level 2 due to available prices for similar liabilities in the market. Federal Home Loan Bank borrowings : Federal Home Loan Bank borrowings are recorded at historical cost. The fair values of the Company’s Federal Home Loan Bank borrowings are estimated using discounted cash flow analysis, based on the Company’s current incremental borrowing rates for similar types of borrowing arrangements (Level 2). Federal Home Loan Bank borrowings are classified as Level 2 due to available prices for similar liabilities in the market. Interest Rate Swap Agreements : The fair value is estimated using forward-looking interest rate curves and is calculated using discounted cash flows that are observable or that can be corroborated by observable market data (Level 2). Accrued interest payable : The fair value of accrued interest payable equals the amount payable due to the current nature of the amounts payable (Level 2). Assets and Liabilities Recorded at Fair Value on a Recurring Basis The table below represents the balances of assets and liabilities measured at fair value on a recurring basis: September 30, 2015 Readily Available Market Prices(1) Observable Market Prices(2) Company Determined Market Prices(3) Total at Fair Value Securities available for sale (Amounts In Thousands) U.S. Treasury $ — $ 22,643 $ — $ 22,643 State and political subdivisions — 157,423 — 157,423 Other securities (FHLB, FHLMC and FNMA) — 67,419 — 67,419 Derivative Financial Instruments Interest rate swaps $ — (4,685 ) $ — (4,685 ) Total $ — $ 242,800 $ — $ 242,800 December 31, 2014 Readily Available Market Prices(1) Observable Market Prices(2) Company Determined Market Prices(3) Total at Fair Value Securities available for sale (Amounts In Thousands) U.S. Treasury $ — $ 22,333 $ — $ 22,333 State and political subdivisions — 168,968 — 168,968 Other securities (FHLB, FHLMC and FNMA) — 67,691 — 67,691 Derivative Financial Instruments Interest rate swaps — (2,796 ) — (2,796 ) Total $ — $ 256,196 $ — $ 256,196 (1) Considered Level 1 under ASC 820. (2) Considered Level 2 under ASC 820. (3) Considered Level 3 under ASC 820 and are based on valuation models that use significant assumptions that are not observable in an active market. There were no transfers between Levels 1, 2 or 3 during the nine months ended September 30, 2015 and the year ended December 31, 2014 . Assets and Liabilities Recorded at Fair Value on a Nonrecurring Basis The Company is required to measure certain assets at fair value on a nonrecurring basis in accordance with GAAP. These adjustments to fair value usually result from application of lower-of-cost-or-market accounting or write-downs of individual assets. The valuation methodologies used to measure these fair value adjustments are described above. The following tables present the Company’s assets that are measured at fair value on a nonrecurring basis. September 30, 2015 Three Months Ended September 30, 2015 Nine Months Ended September 30, 2015 Readily Available Market Prices(1) Observable Market Prices(2) Company Determined Market Prices(3) Total at Fair Value Total Losses Total Losses (Amounts in Thousands) Loans (4) Agricultural $ — $ — $ 1,409 $ 1,409 $ — $ 116 Commercial and financial — — 1,251 1,251 11 39 Real Estate: Construction, 1 to 4 family residential — — 440 440 100 161 Construction, land development and commercial — — 345 345 — — Mortgage, farmland — — 2,298 2,298 — — Mortgage, 1 to 4 family first liens — — 3,036 3,036 106 441 Mortgage, 1 to 4 family junior liens — — 175 175 3 152 Mortgage, multi-family — — 236 236 — 38 Mortgage, commercial — — 997 997 — 140 Loans to individuals — — — — — — Foreclosed assets (5) — — 303 303 19 59 Total $ — $ — $ 10,490 $ 10,490 $ 239 $ 1,146 (1) Considered Level 1 under ASC 820. (2) Considered Level 2 under ASC 820. (3) Considered Level 3 under ASC 820 and are based on valuation models that use significant assumptions that are not observable in an active market. (4) Represents carrying value and related write-downs of loans for which adjustments are based on the value of the collateral. The carrying value of loans fully-charged off is zero. (5) Represents the fair value and related losses of foreclosed real estate and other collateral owned that were measured at fair value subsequent to their initial classification as foreclosed assets. Assets and Liabilities Recorded at Fair Value on a Nonrecurring Basis (continued) December 31, 2014 Year Ended December 31, 2014 Readily Available Market Prices(1) Observable Market Prices(2) Company Determined Market Prices(3) Total at Fair Value Total Losses (Amounts in Thousands) Loans (4) Agricultural $ — $ — $ 1,679 $ 1,679 $ 25 Commercial and financial — — 1,709 1,709 206 Real Estate: Construction, 1 to 4 family residential — — 315 315 — Construction, land development and commercial — — — — — Mortgage, farmland — — 2,040 2,040 — Mortgage, 1 to 4 family first liens — — 2,500 2,500 576 Mortgage, 1 to 4 family junior liens — — 369 369 24 Mortgage, multi-family — — 5,525 5,525 — Mortgage, commercial — — 1,918 1,918 328 Loans to individuals — — — — — Foreclosed assets (5) — — 301 301 210 Total $ — $ — $ 16,356 $ 16,356 $ 1,369 (1) Considered Level 1 under ASC 820. (2) Considered Level 2 under ASC 820. (3) Considered Level 3 under ASC 820 and are based on valuation models that use significant assumptions that are not observable in an active market. (4) Represents carrying value and related write-downs of loans for which adjustments are based on the value of the collateral. The carrying value of loans fully-charged off is zero. (5) Represents the fair value and related losses of foreclosed real estate and other collateral owned that were measured at fair value subsequent to their initial classification as foreclosed assets.

Stock Repurchase Program

Stock Repurchase Program	9 Months Ended
	Sep. 30, 2015
Equity [Abstract]
Stock Repurchase Program	Stock Repurchase Program On July 26, 2005, the Company’s Board of Directors authorized a program to repurchase up to a total of 1,500,000 shares of the Company’s common stock (the “2005 Stock Repurchase Program”). The Company’s Board of Directors has authorized the 2005 Stock Repurchase Program through December 31, 2016. The Company expects the purchases pursuant to the 2005 Stock Repurchase Program to be made from time to time in private transactions at a price equal to the most recent quarterly independent appraisal of the shares of the Company’s common stock and with the Board reviewing the overall results of the 2005 Stock Repurchase Program on a quarterly basis. All purchases made pursuant to the 2005 Stock Repurchase Program since its inception have been made on that basis. The amount and timing of stock repurchases will be based on various factors, such as the Board’s assessment of the Company’s capital structure and liquidity, the amount of interest shown by shareholders in selling shares of stock to the Company at their appraised value, and applicable regulatory, legal and accounting factors. The Company has purchased 851,132 shares of its common stock in privately negotiated transactions from August 1, 2005 through September 30, 2015 . Of these 851,132 shares, 33,679 shares were purchased during the quarter ended September 30, 2015 , at an average price per share of $43.32 .

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Sep. 30, 2015
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Commitments and Contingencies Concentrations of credit risk : The Bank’s loans, commitments to extend credit, unused lines of credit and outstanding letters of credit have been granted to customers within the Bank's market area. Investments in securities issued by state and political subdivisions within the state of Iowa totaled approximately $76.29 million . The concentrations of credit by type of loan are set forth in Note 5 to the Consolidated Financial Statements. Outstanding letters of credit were granted primarily to commercial borrowers. Although the Bank has a diversified loan portfolio, a substantial portion of its debtors' ability to honor their contracts is dependent upon the economic conditions in Johnson, Linn and Washington Counties, Iowa. Contingencies : In the normal course of business, the Company and Bank are involved in various legal proceedings. While the ultimate outcome of such legal proceedings cannot be predicted with certainty, after reviewing pending and threatened litigation with counsel, management believes at this time that the outcome of such litigation will not have a material adverse effect on the Company's business, financial condition or results of operations. Financial instruments with off-balance sheet risk : The Bank is a party to financial instruments with off-balance sheet risk in the normal course of business to meet the financing needs of its customers. These financial instruments include commitments to extend credit, credit card participations and standby letters of credit. These instruments involve, to varying degrees, elements of credit risk in excess of the amount recognized in the consolidated balance sheets. The Bank’s exposure to credit loss in the event of nonperformance by the other party to the financial instrument for commitments to extend credit, credit card participations and standby letters of credit is represented by the contractual amount of those instruments. The Bank uses the same credit policies in making commitments and conditional obligations as it does for on-balance sheet instruments. A summary of the Bank’s commitments at September 30, 2015 and December 31, 2014 is as follows: September 30, 2015 December 31, 2014 (Amounts In Thousands) Firm loan commitments and unused portion of lines of credit: Home equity loans $ 42,856 $ 40,484 Credit cards 40,984 46,573 Commercial, real estate and home construction 103,993 81,613 Commercial lines and real estate purchase loans 187,585 165,430 Outstanding letters of credit 8,959 12,437

Income Taxes

Income Taxes	9 Months Ended
	Sep. 30, 2015
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes Federal income tax expense for the nine months ended September 30, 2015 and 2014 was computed using the consolidated effective federal tax rate. The Company also recognized income tax expense pertaining to state franchise taxes payable individually by the subsidiary bank. The Company files a consolidated tax return for federal purposes and separate tax returns for State of Iowa purposes. The tax years ended December 31, 2014, 2013, and 2012 remain subject to examination by the Internal Revenue Service. For state tax purposes, the tax years ended December 31, 2014, 2013, and 2012 remain open for examination. There were no material unrecognized tax benefits at September 30, 2015 and December 31, 2014 and therefore no interest or penalties on unrecognized tax benefits has been recorded. As of September 30, 2015 , the Company does not anticipate any significant increase in unrecognized tax benefits during the twelve-month period ending March 31, 2016 . Income taxes as a percentage of income before taxes were 30.68% for the nine months ended September 30, 2015 and 29.66% for the same period in 2014 . The increase in the effective tax rate is due to a decrease in the amount of low-income housing tax credits earned by the Company in 2015 .

Derivative Financial Instrument

Derivative Financial Instruments	9 Months Ended
	Sep. 30, 2015
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Derivative Financial Instruments	Derivative Financial Instruments In the normal course of business, the Bank may use derivative financial instruments to manage its interest rate risk. These instruments carry varying degrees of credit, interest rate and market or liquidity risks. Derivative instruments are recognized as either assets or liabilities in the accompanying financial statement and are measured at fair value. The Bank’s objectives are to add stability to its net interest margin and to manage its exposure to movements in interest rates. The contract or notional amount of a derivative is used to determine, along with the other terms of the derivative, the amount to be exchanged between the counterparties. The Bank is exposed to credit risk in the event of nonperformance by counterparties to financial instruments. The Bank minimizes this risk by entering into derivative contracts with large, stable financial institutions. The Bank has not experienced any losses from nonperformance by counterparties. The Bank monitors counterparty risk in accordance with the provisions of ASC 815. In addition, the Bank’s interest rate-related derivative instruments contain language outlining collateral pledging requirements for each counterparty. Collateral must be posted when the market value exceeds certain threshold limits which are determined by credit ratings of each counterparty. The Bank was required to pledge $4.69 million of collateral as of September 30, 2015 . Cash Flow Hedges: The Bank executed two forward-starting interest rate swap transactions on November 7, 2013. One of the interest rate swap transactions has an effective date of November 9, 2015, and an expiration date of November 9, 2020, to effectively convert $25.00 million of variable rate debt to fixed rate debt. The other interest rate swap transaction has an effective date of November 7, 2016 and an expiration date of November 7, 2023, also to effectively convert $25.00 million of variable rate debt to fixed rate debt. For accounting purposes, these swap transactions are designated as a cash flow hedge of the changes in cash flows attributable to changes in three-month LIBOR, the benchmark interest rate being hedged, associated with the interest payments made on an amount of the Bank’s debt principal equal to the then-outstanding swap notional amount. At inception, the Bank asserted that the underlying principal balance would remain outstanding throughout the hedge transaction making it probable that sufficient LIBOR-based interest payments would exist through the maturity date of the swaps. The table below identifies the balance sheet category and fair values of the Bank’s derivative instruments designated as cash flow hedges as of September 30, 2015 and December 31, 2014 : Notional Amount Fair Value Balance Sheet Category Maturity (Amounts in Thousands) September 30, 2015 Interest rate swap $ 25,000 $ (1,781 ) Other Liabilities 11/9/2020 Interest rate swap 25,000 (2,905 ) Other Liabilities 11/7/2023 December 31, 2014 Interest rate swap $ 25,000 $ (864 ) Other Liabilities 11/9/2020 Interest rate swap 25,000 (1,932 ) Other Liabilities 11/7/2023 The table below identifies the gains and losses recognized on the Bank’s derivative instruments designated as cash flow hedges as of September 30, 2015 and December 31, 2014 : Effective Portion Ineffective Portion Recognized in OCI Reclassifed from AOCI into Income Recognized in Income on Derivatives Amount of Gain (Loss) Category Amount of Gain (Loss) Category Amount of Gain (Loss) (Amounts in Thousands) September 30, 2015 Interest rate swap $ (566 ) Interest Expense $ — Other Income $ — Interest rate swap (600 ) Interest Expense — Other Income — December 31, 2014 Interest rate swap $ (754 ) Interest Expense $ — Other Income $ — Interest rate swap (1,448 ) Interest Expense — Other Income —

Summary of Significant Accoun19

Summary of Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2015
Accounting Policies [Abstract]
Basis of Presentation	The accompanying unaudited consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America for interim financial reporting and with instructions for Form 10-Q and Regulation S-X. These financial statements include all adjustments (consisting of normal recurring accruals) which in the opinion of management are considered necessary for the fair presentation of the financial position and results of operations for the periods shown. Certain prior year amounts have been reclassified to conform to the current year presentation. The Company considers that it operates as one business segment, a commercial bank. Operating results for the nine month period ended September 30, 2015 are not necessarily indicative of the results that may be expected for the fiscal year ending December 31, 2014. For further information, refer to the consolidated financial statements and footnotes thereto included in the Form 10-K Annual Report of Hills Bancorporation and subsidiary (the “Company”) for the year ended December 31, 2014 filed with the Securities Exchange Commission on March 11, 2015 . The consolidated balance sheet as of December 31, 2014 , has been derived from the audited consolidated financial statements for that period. The Company evaluated subsequent events through the filing date of its quarterly report on Form 10-Q with the SEC.
Effect of New Financial Accounting Standards	In May 2014, The FASB and International Accounting Standards Board (IASB) issued ASU No. 2014-09, Revenue from Contracts with Customers (Topic 606). The core principle of ASU 2014-09 is that a company should recognize revenue to depict the transfer of promised good or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods and services. For financial institutions, significant changes are not expected given that most financial instruments are not in the scope of the accounting standard update. ASU 2014-09 is effective for annual periods and interim periods within those annual periods beginning after December 15, 2016. In August 2015, FASB issued ASU 2015-14 deferring the effective date for annual periods and interim periods within those annual periods after December 15, 2017. Earlier application is permitted only as of annual reporting periods beginning after December 15, 2016, including interim reporting periods within that reporting period. The Company is currently reviewing the provisions of this standard to determine the application to financial institutions. In February 2015, the FASB issued ASU No. 2015-02 (Topic 810), Consolidation . The ASU modifies the evaluation of whether limited partnerships and similar legal entities are variable interest entities (VIE) or voting interest entities (VOE). The standard relaxes existing criteria for determining when fees paid to a decision maker or service provider do not represent a variable interest by focusing on whether those fees are "at market". The ASU eliminates both the consolidation model specific to limited partnerships and the current presumption that a general partner controls a limited partnership. For public companies, ASU 2015-02 is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2015. The Company is currently reviewing the provisions of this standard to determine the impact on the Company's financial statements. In April 2015, the FASB issued ASU No. 2015-03, Interest - Imputation of Interest (Subtopic 835-30), Simplifying the Presentation of Debt Issuance Costs. ASU 2015-03 requires that debt issuance costs related to a recognized debt liability be presented in the balance sheet as a direct deduction from the carrying amount of that debt liability, consistent with debt discounts. The recognition and measurement guidance for debt issuance costs are not affected by the amendments in this update. For public companies, ASU 2015-03 is effective for financial statements issued for fiscal years beginning after December 15, 2015, and interim periods within those fiscal years. Early adoption is permitted. The Company has determined that the adoption of ASU 2015-03 will not have a material impact on the Company's financial statements. In April 2015, the FASB issued ASU No. 2015-05, Intangibles – Goodwill and Other Internal-Use Software (Subtopic 350-40), Customer's Accounting for Fees Paid in a Cloud Computing Arrangement. ASU 2015-05 provides guidance to customers about whether a cloud computing arrangement includes a software license, then the customer should account for the software license element of the arrangement consistent with the acquisition of other software licenses. If a cloud computing arrangement does not include a software license, the customer should account for the arrangement as a service contract. ASU 2015-05 is effective for annual periods and interim periods within those annual periods beginning after December 15, 2015. The adoption of ASU 2015-05 by the Company is not expected to have a material impact.
Earnings Per Share	Basic earnings per share is computed using the weighted average number of actual common shares outstanding during the period. Diluted earnings per share reflects the potential dilution that would occur from the exercise of common stock options outstanding. ESOP shares are considered outstanding for this calculation unless unearned.

Earnings Per Share (Tables)

Earnings Per Share (Tables)	9 Months Ended
	Sep. 30, 2015
Earnings Per Share [Abstract]
Schedule of computation of basic and diluted earnings per share	The computation of basic and diluted earnings per share for the periods presented is as follows: Three Months Ended September 30, Nine Months Ended September 30, 2015 2014 2015 2014 Common shares outstanding at the beginning of the period 9,351,859 9,393,182 9,365,176 9,423,990 Weighted average number of net shares redeemed (10,342 ) (21,346 ) (11,936 ) (24,980 ) Weighted average shares outstanding (basic) 9,341,517 9,371,836 9,353,240 9,399,010 Weighted average of potential dilutive shares attributable to stock options granted, computed under the treasury stock method 5,590 4,278 5,285 4,730 Weighted average number of shares (diluted) 9,347,107 9,376,114 9,358,525 9,403,740 Net income (In thousands) $ 7,685 $ 7,899 $ 22,535 $ 21,824 Earnings per share: Basic $ 0.82 $ 0.85 $ 2.41 $ 2.33 Diluted $ 0.82 $ 0.84 $ 2.41 $ 2.32

Other Comprehensive Income (L21

Other Comprehensive Income (Loss) (Tables)	9 Months Ended
	Sep. 30, 2015
Equity [Abstract]
Components of accumulated other comprehensive income (AOCI)	The following table summarizes the balances of each component of accumulated other comprehensive income (AOCI), included in stockholders’ equity, at September 30, 2015 and December 31, 2014 : September 30, 2015 December 31, 2014 (amounts in thousands) Net unrealized gain on available-for-sale securities $ 2,510 $ 2,072 Net unrealized loss on derivatives used for cash flow hedges (4,685 ) (2,796 ) Tax effect 832 276 Net-of-tax amount $ (1,343 ) $ (448 )

Securities (Tables)

Securities (Tables)	9 Months Ended
	Sep. 30, 2015
Investments, Debt and Equity Securities [Abstract]
Carrying values of investment securities	The carrying values of investment securities at September 30, 2015 and December 31, 2014 are summarized in the following table (dollars in thousands): September 30, 2015 December 31, 2014 Amount Percent Amount Percent Securities available for sale U.S. Treasury $ 22,643 9.15 % $ 22,333 8.62 % Other securities (FHLB, FHLMC and FNMA) 67,419 27.24 67,691 26.14 State and political subdivisions 157,423 63.61 168,968 65.24 Total securities available for sale $ 247,485 100.00 % $ 258,992 100.00 %
Carrying amount of available-for-sale securities and approximate fair values	The carrying amount of available-for-sale securities and their approximate fair values were as follows as of September 30, 2015 and December 31, 2014 (in thousands): Amortized Cost Gross Unrealized Gains Gross Unrealized (Losses) Estimated Fair Value September 30, 2015: U.S. Treasury $ 22,385 $ 258 $ — $ 22,643 Other securities (FHLB, FHLMC and FNMA) 67,095 335 (11 ) 67,419 State and political subdivisions 155,495 2,210 (282 ) 157,423 Total $ 244,975 $ 2,803 $ (293 ) $ 247,485 December 31, 2014: U.S. Treasury $ 22,351 $ 18 $ (36 ) $ 22,333 Other securities (FHLB, FHLMC and FNMA) 67,644 147 (100 ) 67,691 State and political subdivisions 166,925 2,499 (456 ) 168,968 Total $ 256,920 $ 2,664 $ (592 ) $ 258,992
Available-for-sale securities classified as per contractual maturities	The amortized cost and estimated fair value of available-for-sale securities classified according to their contractual maturities at September 30, 2015 , were as follows (in thousands): Amortized Cost Fair Value Due in one year or less $ 31,404 $ 31,517 Due after one year through five years 144,620 146,563 Due after five years through ten years 67,597 68,048 Due over ten years 1,354 1,357 Total $ 244,975 $ 247,485
Available-for-sale securities, continuous unrealized loss position, fair value	The following table shows the fair value, gross unrealized losses and the percentage of fair value represented by gross unrealized losses of applicable investment securities owned by the Company, aggregated by investment category and length of time that individual securities have been in a continuous unrealized loss position at September 30, 2015 and December 31, 2014 (in thousands): Less than 12 months 12 months or more Total September 30, 2015 # Fair Value Unrealized Loss % # Fair Value Unrealized Loss % # Fair Value Unrealized Loss % U.S. Treasury — $ — $ — — % — $ — $ — — % — $ — $ — — % Other securities (FHLB, FHLMC and FNMA) 4 9,416 (11 ) 0.12 — — — — 4 9,416 (11 ) 0.12 State and political subdivisions 105 23,698 (178 ) 0.75 27 5,861 (104 ) 1.77 132 29,559 (282 ) 0.95 Total temporarily impaired securities 109 $ 33,114 $ (189 ) 0.57 % 27 $ 5,861 $ (104 ) 1.77 % 136 $ 38,975 $ (293 ) 0.75 % Less than 12 months 12 months or more Total December 31, 2014 # Fair Value Unrealized Loss % # Fair Value Unrealized Loss % # Fair Value Unrealized Loss % U.S. Treasury 5 $ 12,396 $ (36 ) 0.29 % — $ — $ — — % 5 $ 12,396 $ (36 ) 0.29 % Other securities (FHLB, FHLMC and FNMA) 10 24,382 (100 ) 0.41 — — — — 10 24,382 (100 ) 0.41 State and political subdivisions 91 21,724 (124 ) 0.57 78 16,154 (332 ) 2.06 169 37,878 (456 ) 1.20 Total temporarily impaired securities 106 $ 58,502 $ (260 ) 0.44 % 78 $ 16,154 $ (332 ) 2.06 % 184 $ 74,656 $ (592 ) 0.79 %

Loans (Tables)

Loans (Tables)	9 Months Ended
	Sep. 30, 2015
Receivables [Abstract]
Schedule of classes of loans	Classes of loans are as follows: September 30, December 31, (Amounts In Thousands) Agricultural $ 93,533 $ 97,645 Commercial and financial 173,029 174,738 Real estate: Construction, 1 to 4 family residential 54,706 45,949 Construction, land development and commercial 91,742 77,020 Mortgage, farmland 179,981 162,503 Mortgage, 1 to 4 family first liens 715,575 672,674 Mortgage, 1 to 4 family junior liens 115,657 110,284 Mortgage, multi-family 251,512 245,213 Mortgage, commercial 323,454 321,601 Loans to individuals 22,960 21,342 Obligations of state and political subdivisions 53,930 55,729 $ 2,076,079 $ 1,984,698 Net unamortized fees and costs 750 691 $ 2,076,829 $ 1,985,389 Less allowance for loan losses 25,480 24,020 $ 2,051,349 $ 1,961,369
Schedule of changes in allowance for loan losses	Changes in the allowance for loan losses, the allowance for loan losses applicable to impaired loans and the related loan balance of impaired loans for the three and nine months ended September 30, 2015 were as follows: Three Months Ended September 30, 2015 Agricultural Commercial and Financial Real Estate: Construction and land development Real Estate: Mortgage, farmland Real Estate: Mortgage, 1 to 4 family Real Estate: Mortgage, multi- family and commercial Other Total (Amounts In Thousands) Allowance for loan losses: Beginning balance $ 2,783 $ 4,698 $ 3,025 $ 2,825 $ 7,396 $ 4,111 $ 962 $ 25,800 Charge-offs (69 ) (18 ) (100 ) — (135 ) (305 ) (137 ) (764 ) Recoveries 32 318 40 — 92 4 53 539 Provision 117 (303 ) (379 ) 107 70 320 (27 ) (95 ) Ending balance $ 2,863 $ 4,695 $ 2,586 $ 2,932 $ 7,423 $ 4,130 $ 851 $ 25,480 Nine Months Ended September 30, 2015 Agricultural Commercial and Financial Real Estate: Construction and land development Real Estate: Mortgage, farmland Real Estate: Mortgage, 1 to 4 family Real Estate: Mortgage, multi- family and commercial Other Total (Amounts In Thousands) Allowance for loan losses: Beginning balance $ 2,515 $ 4,231 $ 2,241 $ 2,672 $ 7,419 $ 4,195 $ 747 $ 24,020 Charge-offs (325 ) (334 ) (247 ) — (803 ) (486 ) (287 ) (2,482 ) Recoveries 115 1,053 343 6 652 1,274 139 3,582 Provision 558 (255 ) 249 254 155 (853 ) 252 360 Ending balance $ 2,863 $ 4,695 $ 2,586 $ 2,932 $ 7,423 $ 4,130 $ 851 $ 25,480 Ending balance, individually evaluated for impairment $ 2 $ 471 $ 12 $ — $ 102 $ 50 $ 26 $ 663 Ending balance, collectively evaluated for impairment $ 2,861 $ 4,224 $ 2,574 $ 2,932 $ 7,321 $ 4,080 $ 825 $ 24,817 Loans: Ending balance $ 93,533 $ 173,029 $ 146,448 $ 179,981 $ 831,232 $ 574,966 $ 76,890 $ 2,076,079 Ending balance, individually evaluated for impairment $ 1,611 $ 2,364 $ 1,231 $ 2,298 $ 4,259 $ 3,069 $ 26 $ 14,858 Ending balance, collectively evaluated for impairment $ 91,922 $ 170,665 $ 145,217 $ 177,683 $ 826,973 $ 571,897 $ 76,864 $ 2,061,221 Changes in the allowance for loan losses for the three and nine months ended September 30, 2014 were as follows: Three Months Ended September 30, 2014 Agricultural Commercial and Financial Real Estate: Construction and land development Real Estate: Mortgage, farmland Real Estate: Mortgage, 1 to 4 family Real Estate: Mortgage, multi- family and commercial Other Total (Amounts In Thousands) Allowance for loan losses: Beginning balance $ 3,036 $ 4,832 $ 3,431 $ 2,749 $ 6,831 $ 3,739 $ 732 $ 25,350 Charge-offs — (60 ) — — (471 ) — (50 ) (581 ) Recoveries 60 258 37 — 244 99 41 739 Provision (402 ) (328 ) (483 ) (173 ) 497 (98 ) (21 ) (1,008 ) Ending balance $ 2,694 $ 4,702 $ 2,985 $ 2,576 $ 7,101 $ 3,740 $ 702 $ 24,500 Nine Months Ended September 30, 2014 Agricultural Commercial and Financial Real Estate: Construction and land development Real Estate: Mortgage, farmland Real Estate: Mortgage, 1 to 4 family Real Estate: Mortgage, multi- family and commercial Other Total (Amounts In Thousands) Allowance for loan losses: Beginning balance $ 2,852 $ 4,733 $ 2,918 $ 2,557 $ 7,064 $ 4,787 $ 639 $ 25,550 Charge-offs (125 ) (515 ) (247 ) — (963 ) (48 ) (255 ) $ (2,153 ) Recoveries 65 867 311 — 696 259 114 $ 2,312 Provision (98 ) (383 ) 3 19 304 (1,258 ) 204 $ (1,209 ) Ending balance $ 2,694 $ 4,702 $ 2,985 $ 2,576 $ 7,101 $ 3,740 $ 702 $ 24,500 Ending balance, individually evaluated for impairment $ 2 $ 10 $ 28 $ 21 $ 73 $ 11 $ — $ 145 Ending balance, collectively evaluated for impairment $ 2,692 $ 4,692 $ 2,957 $ 2,555 $ 7,028 $ 3,729 $ 702 $ 24,355 Loans: Ending balance $ 86,243 $ 179,872 $ 119,824 $ 145,070 $ 766,209 $ 564,482 $ 76,264 $ 1,937,964 Ending balance, individually evaluated for impairment $ 1,772 $ 2,737 $ 475 $ 2,267 $ 5,117 $ 17,847 $ — $ 30,215 Ending balance, collectively evaluated for impairment $ 84,471 $ 177,135 $ 119,349 $ 142,803 $ 761,092 $ 546,635 $ 76,264 $ 1,907,749
Schedule of credit quality indicators by type of loans	The following table presents the credit quality indicators by type of loans in each category as of September 30, 2015 and December 31, 2014 , respectively (amounts in thousands): Agricultural Commercial and Financial Real Estate: Construction, 1 to 4 family residential Real Estate: Construction, land development and commercial September 30, 2015 Grade: Excellent $ 1,803 $ 2,742 $ — $ 263 Good 11,212 33,727 2,810 10,841 Satisfactory 36,958 100,810 34,963 65,205 Monitor 14,695 20,543 10,777 2,721 Special Mention 26,050 10,846 5,331 10,179 Substandard 2,815 4,361 825 2,533 Total $ 93,533 $ 173,029 $ 54,706 $ 91,742 Real Estate: Mortgage, farmland Real Estate: Mortgage, 1 to 4 family first liens Real Estate: Mortgage, 1 to 4 family junior liens Real Estate: Mortgage, multi- family September 30, 2015 Grade: Excellent $ 2,783 $ 439 $ — $ 6,747 Good 31,664 16,872 3,012 69,168 Satisfactory 106,512 616,904 104,706 144,510 Monitor 27,079 48,408 4,570 25,419 Special Mention 8,627 16,314 1,811 5,122 Substandard 3,316 16,638 1,558 546 Total $ 179,981 $ 715,575 $ 115,657 $ 251,512 Real Estate: Mortgage, commercial Loans to individuals Obligations of state and political subdivisions Total September 30, 2015 Grade: Excellent $ 12,733 $ — $ 2,385 $ 29,895 Good 83,272 77 40,960 303,615 Satisfactory 187,838 22,228 10,049 1,430,683 Monitor 27,690 286 518 182,706 Special Mention 7,910 195 18 92,403 Substandard 4,011 174 — 36,777 Total $ 323,454 $ 22,960 $ 53,930 $ 2,076,079 Agricultural Commercial and Financial Real Estate: Construction, 1 to 4 family residential Real Estate: Construction, land development and commercial December 31, 2014 Grade: Excellent $ 1,375 $ 4,820 $ — $ 276 Good 13,214 37,941 6,893 13,875 Satisfactory 51,107 94,158 27,738 47,852 Monitor 15,243 20,445 8,435 2,811 Special Mention 13,070 11,031 1,881 11,870 Substandard 3,636 6,343 1,002 336 Total $ 97,645 $ 174,738 $ 45,949 $ 77,020 Real Estate: Mortgage, farmland Real Estate: Mortgage, 1 to 4 family first liens Real Estate: Mortgage, 1 to 4 family junior liens Real Estate: Mortgage, multi- family December 31, 2014 Grade: Excellent $ 2,867 $ 474 $ — $ 7,011 Good 36,680 22,094 2,875 73,852 Satisfactory 103,552 571,546 99,095 111,650 Monitor 11,754 41,805 3,377 35,812 Special Mention 4,721 18,428 2,520 16,611 Substandard 2,929 18,327 2,417 277 Total $ 162,503 $ 672,674 $ 110,284 $ 245,213 Real Estate: Mortgage, commercial Loans to individuals Obligations of state and political subdivisions Total December 31, 2014 Grade: Excellent $ 15,416 $ 87 $ 2,440 $ 34,766 Good 87,612 94 43,108 338,238 Satisfactory 178,069 20,465 10,181 1,315,413 Monitor 25,165 251 — 165,098 Special Mention 9,371 353 — 89,856 Substandard 5,968 92 — 41,327 Total $ 321,601 $ 21,342 $ 55,729 $ 1,984,698
Schedule of past due loans	Past due loans as of September 30, 2015 and December 31, 2014 were as follows: 30 - 59 Days Past Due 60 - 89 Days Past Due 90 Days or More Past Due Total Past Due Current Total Loans Receivable Accruing Loans Past Due 90 Days or More (Amounts In Thousands) September 30, 2015 Agricultural $ 263 $ 326 $ — $ 589 $ 92,944 $ 93,533 $ — Commercial and financial 688 1,182 172 2,042 170,987 173,029 — Real estate: Construction, 1 to 4 family residential 192 214 — 406 54,300 54,706 42 Construction, land development and commercial — 123 79 202 91,540 91,742 79 Mortgage, farmland 420 — — 420 179,561 179,981 — Mortgage, 1 to 4 family first liens 655 841 1,322 2,818 712,757 715,575 305 Mortgage, 1 to 4 family junior liens 205 68 140 413 115,244 115,657 105 Mortgage, multi-family 51 — — 51 251,461 251,512 — Mortgage, commercial 190 541 105 836 322,618 323,454 — Loans to individuals 102 68 — 170 22,790 22,960 — Obligations of state and political subdivisions — — — — 53,930 53,930 — $ 2,766 $ 3,363 $ 1,818 $ 7,947 $ 2,068,132 $ 2,076,079 $ 531 December 31, 2014 Agricultural $ 310 $ 99 $ — $ 409 $ 97,236 $ 97,645 $ — Commercial and financial 397 14 1,048 1,459 173,279 174,738 — Real estate: Construction, 1 to 4 family residential — — — — 45,949 45,949 — Construction, land development and commercial 937 — — 937 $ 76,083 77,020 — Mortgage, farmland 753 — — 753 161,750 162,503 — Mortgage, 1 to 4 family first liens 3,594 1,656 1,582 6,832 $ 665,842 672,674 348 Mortgage, 1 to 4 family junior liens 181 12 244 437 109,847 110,284 — Mortgage, multi-family — 21 — 21 $ 245,192 245,213 — Mortgage, commercial 359 557 34 950 320,651 321,601 — Loans to individuals 27 — — 27 $ 21,315 21,342 — Obligations of state and political subdivisions — — — — 55,729 55,729 — $ 6,558 $ 2,359 $ 2,908 $ 11,825 $ 1,972,873 $ 1,984,698 $ 348
Schedule of impaired loan information	Certain impaired loan information by loan type at September 30, 2015 and December 31, 2014 , was as follows: September 30, 2015 December 31, 2014 Non-accrual loans (1) Accruing loans past due 90 days or more TDR loans Non- accrual loans (1) Accruing loans past due 90 days or more TDR loans (Amounts In Thousands) (Amounts In Thousands) Agricultural $ — $ — $ 1,611 $ — $ — $ 1,942 Commercial and financial 1,717 — 647 1,343 — 1,366 Real estate: Construction, 1 to 4 family residential 173 42 468 — — 431 Construction, land development and commercial — 79 469 127 — — Mortgage, farmland — — 2,298 — — 2,220 Mortgage, 1 to 4 family first liens 2,349 305 1,318 1,912 348 1,199 Mortgage, 1 to 4 family junior liens 155 105 27 369 — — Mortgage, multi-family 242 — — 55 — 5,470 Mortgage, commercial 1,174 — 1,653 2,275 — 1,712 Loans to individuals — — — — — — $ 5,810 $ 531 $ 8,491 $ 6,081 $ 348 $ 14,340 (1) There were $2.72 million and $2.14 million of TDR loans included within nonaccrual loans as of September 30, 2015 and December 31, 2014 , respectively.
Schedule of information for TDR loans	Below is a summary of information for TDR loans as of September 30, 2015 and December 31, 2014 : September 30, 2015 December 31, 2014 Number of contracts Recorded investment Commitments outstanding Number of contracts Recorded investment Commitments outstanding (Amounts In Thousands) (Amounts In Thousands) Agricultural 6 $ 1,610 $ 118 9 $ 1,942 $ 272 Commercial and financial 10 2,072 290 13 2,202 53 Real estate: Construction, 1 to 4 family residential 3 641 18 3 431 111 Construction, land development and commercial 2 469 4 1 127 — Mortgage, farmland 5 2,298 — 4 2,220 — Mortgage, 1 to 4 family first liens 13 1,536 — 11 1,467 — Mortgage, 1 to 4 family junior liens 2 38 — 1 225 65 Mortgage, multi-family 1 71 — 2 5,470 — Mortgage, commercial 10 2,473 — 8 2,398 — Loans to individuals — — — — — — 52 $ 11,208 $ 430 52 $ 16,482 $ 501 The following is a summary of TDR loans that were modified during the three and nine months ended September 30, 2015 : Three Months Ended September 30, 2015 Nine Months Ended September 30, 2015 Number of contracts Pre-modification recorded investment Post-modification recorded investment Number Pre-modification Post-modification (Amounts In Thousands) (Amounts In Thousands) Agricultural — $ — $ — 5 $ 394 $ 278 Commercial and financial 1 486 486 2 677 663 Real estate: Construction, 1 to 4 family residential 1 276 276 — 276 276 Construction, land development and commercial 1 350 350 — 350 350 Mortgage, farmland — — — 3 644 531 Mortgage, 1 to 4 family first lien — — — 4 264 264 Mortgage, 1 to 4 family junior liens — — — 2 42 42 Mortgage, multi-family — — — 1 71 71 Mortgage, commercial — — — 2 222 190 3 $ 1,112 $ 1,112 19 $ 2,940 $ 2,665
Schedule of impaired loans	Information regarding impaired loans as of and for the three and nine months ended September 30, 2015 is as follows: September 30, 2015 Three Months Ended Nine Months Ended Recorded Investment Unpaid Principal Balance Related Allowance Average Recorded Investment Interest Income Recognized Average Recorded Investment Interest Income With no related allowance recorded: (Amounts In Thousands) Agricultural $ 1,507 $ 1,669 $ — $ 1,462 $ 18 $ 1,569 $ 58 Commercial and financial 1,353 2,003 — 1,371 1 1,472 4 Real estate: Construction, 1 to 4 family residential 192 192 — 190 2 140 2 Construction, land development and commercial 469 563 — 296 3 298 7 Mortgage, farmland 2,298 2,412 — 2,306 28 2,338 83 Mortgage, 1 to 4 family first liens 3,123 3,846 — 3,145 12 3,291 38 Mortgage, 1 to 4 family junior liens 120 414 — 122 — 132 — Mortgage, multi-family 171 230 — 175 — 182 — Mortgage, commercial 2,105 3,326 — 2,129 12 2,158 36 Loans to individuals — 20 — — — — — $ 11,338 $ 14,675 $ — $ 11,196 $ 76 $ 11,580 $ 228 With an allowance recorded: Agricultural $ 104 $ 104 $ 2 $ 105 $ 1 $ 107 $ 3 Commercial and financial 1,011 1,011 471 1,044 7 1,072 23 Real estate: Construction, 1 to 4 family residential 491 502 11 491 4 480 7 Construction, land development and commercial 79 79 1 79 1 77 3 Mortgage, farmland — — — — — — — Mortgage, 1 to 4 family first liens 849 879 93 854 7 856 21 Mortgage, 1 to 4 family junior liens 167 167 9 167 1 149 4 Mortgage, multi-family 71 109 7 71 — 91 — Mortgage, commercial 722 722 43 726 9 734 27 Loans to individuals 26 26 26 20 1 14 1 $ 3,520 $ 3,599 $ 663 $ 3,557 $ 31 $ 3,580 $ 89 Total: Agricultural $ 1,611 $ 1,773 $ 2 $ 1,567 $ 19 $ 1,676 $ 61 Commercial and financial 2,364 3,014 471 2,415 8 2,544 27 Real estate: Construction, 1 to 4 family residential 683 694 11 681 6 620 9 Construction, land development and commercial 548 642 1 375 4 375 10 Mortgage, farmland 2,298 2,412 — 2,306 28 2,338 83 Mortgage, 1 to 4 family first liens 3,972 4,725 93 3,999 19 4,147 59 Mortgage, 1 to 4 family junior liens 287 581 9 289 1 281 4 Mortgage, multi-family 242 339 7 246 — 273 — Mortgage, commercial 2,827 4,048 43 2,855 21 2,892 63 Loans to individuals 26 46 26 20 1 14 1 $ 14,858 $ 18,274 $ 663 $ 14,753 $ 107 $ 15,160 $ 317 Information regarding impaired loans as of December 31, 2014 is as follows: Recorded Investment Unpaid Principal Balance Related Allowance With no related allowance recorded: (Amounts In Thousands) Agricultural $ 1,634 $ 1,696 $ — Commercial and financial 2,076 3,695 — Real estate: Construction, 1 to 4 family residential 89 89 — Construction, land development and commercial 128 220 — Mortgage, farmland 2,040 2,040 — Mortgage, 1 to 4 family first liens 2,951 3,705 — Mortgage, 1 to 4 family junior liens 369 673 — Mortgage, multi-family 5,525 5,632 — Mortgage, commercial 3,290 4,588 — Loans to individuals — 20 — $ 18,102 $ 22,358 $ — With an allowance recorded: Agricultural $ 210 $ 247 $ 44 Commercial and financial 633 633 9 Real estate: Construction, 1 to 4 family residential 343 354 28 Construction, land development and commercial — — — Mortgage, farmland 278 278 12 Mortgage, 1 to 4 family first liens 506 596 52 Mortgage, 1 to 4 family junior liens — — — Mortgage, multi-family — — — Mortgage, commercial 697 697 9 Loans to individuals — — — $ 2,667 $ 2,805 $ 154 Total: Agricultural $ 1,844 $ 1,943 $ 44 Commercial and financial 2,709 4,328 9 Real estate: Construction, 1 to 4 family residential 432 443 28 Construction, land development and commercial 128 220 — Mortgage, farmland 2,318 2,318 12 Mortgage, 1 to 4 family first liens 3,457 4,301 52 Mortgage, 1 to 4 family junior liens 369 673 — Mortgage, multi-family 5,525 5,632 — Mortgage, commercial 3,987 5,285 9 Loans to individuals — 20 — $ 20,769 $ 25,163 $ 154

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	9 Months Ended
	Sep. 30, 2015
Fair Value Disclosures [Abstract]
Carrying value and estimated fair values of entity's financial instruments	The carrying value and estimated fair values of the Company's financial instruments as of September 30, 2015 are as follows: September 30, 2015 Carrying Amount Estimated Fair Value Readily Available Market Prices(1) Observable Market Prices(2) Company Determined Market Prices(3) (Amounts In Thousands) Financial instrument assets: Cash and cash equivalents $ 33,985 $ 33,985 $ 33,985 $ — $ — Investment securities 257,126 257,126 — 257,126 — Loans held for sale 4,395 4,395 — 4,395 — Loans Agricultural 90,670 90,740 — — 90,740 Commercial and financial 168,334 168,794 — — 168,794 Real estate: Construction, 1 to 4 family residential 53,746 53,722 — — 53,722 Construction, land development and commercial 90,116 90,077 — — 90,077 Mortgage, farmland 177,049 177,168 — — 177,168 Mortgage, 1 to 4 family first liens 709,309 708,961 — — 708,961 Mortgage, 1 to 4 family junior liens 114,500 119,346 — — 119,346 Mortgage, multi-family 249,974 252,792 — — 252,792 Mortgage, commercial 320,862 320,030 — — 320,030 Loans to individuals 22,514 22,491 — — 22,491 Obligations of state and political subdivisions 53,525 53,313 — — 53,313 Accrued interest receivable 9,700 9,700 — 9,700 — Total financial instrument assets $ 2,355,805 $ 2,362,640 $ 33,985 $ 271,221 $ 2,057,434 Financial instrument liabilities Deposits Noninterest-bearing deposits $ 297,676 $ 297,676 $ — $ 297,676 $ — Interest-bearing deposits 1,591,300 1,592,144 — 1,592,144 — Other borrowings 36,124 36,124 — 36,124 — Federal Home Loan Bank borrowings 170,000 174,864 — 174,864 — Interest rate swaps 4,685 4,685 — 4,685 — Accrued interest payable 750 750 — 750 — Total financial instrument liabilities $ 2,100,535 $ 2,106,243 $ — $ 2,106,243 $ — Face Amount Financial instrument with off-balance sheet risk: Loan commitments $ 375,418 $ — $ — $ — $ — Letters of credit 8,959 — — — — Total financial instrument liabilities with off-balance-sheet risk $ 384,377 $ — $ — $ — $ — (1) Considered Level 1 under Accounting Standards Codification (“ASC”) Topic 820, Fair Value Measurements and Disclosures (“ASC 820”). (2) Considered Level 2 under ASC 820. (3) Considered Level 3 under ASC 820 and are based on valuation models that use significant assumptions that are not observable in an active market. The carrying value and estimated fair values of the Company's financial instruments as of December 31, 2014 are as follows: December 31, 2014 Carrying Amount Estimated Fair Value Readily Available Market Prices(1) Observable Market Prices(2) Company Determined Market Prices(3) (Amounts In Thousands) Financial instrument assets: Cash and cash equivalents $ 29,174 $ 29,174 $ 29,174 $ — $ — Investment securities 267,240 267,240 — 267,240 — Loans held for sale 4,476 4,476 — 4,476 — Loans Agricultural 95,130 95,126 — — 95,126 Commercial and financial 170,507 171,081 — — 171,081 Real estate: Construction, 1 to 4 family residential 45,139 45,159 — — 45,159 Construction, land development and commercial 75,589 75,623 — — 75,623 Mortgage, farmland 159,831 159,623 — — 159,623 Mortgage, 1 to 4 family first liens 666,406 665,428 — — 665,428 Mortgage, 1 to 4 family junior liens 109,133 115,726 — — 115,726 Mortgage, multi-family 243,723 246,191 — — 246,191 Mortgage, commercial 318,896 318,211 — — 318,211 Loans to individuals 21,043 21,016 — — 21,016 Obligations of state and political subdivisions 55,281 54,800 — — 54,800 Accrued interest receivable 8,276 8,276 — 8,276 — Total financial instrument assets $ 2,269,844 $ 2,277,150 $ 29,174 $ 279,992 $ 1,967,984 Financial instrument liabilities: Deposits Noninterest-bearing deposits $ 288,718 $ 288,718 $ — $ 288,718 $ — Interest-bearing deposits 1,546,351 1,550,974 — 1,550,974 — Other borrowings 47,499 47,499 — 47,499 — Federal Home Loan Bank borrowings 140,000 145,210 — 145,210 — Interest rate swaps 2,796 2,796 — 2,796 — Accrued interest payable 902 902 — 902 — Total financial instrument liabilities $ 2,026,266 $ 2,036,099 $ — $ 2,036,099 $ — Face Amount Financial instrument with off-balance sheet risk: Loan commitments $ 334,100 $ — $ — $ — $ — Letters of credit 12,437 — — — — Total financial instrument liabilities with off-balance-sheet risk $ 346,537 $ — $ — $ — $ — (1) Considered Level 1 under ASC 820. (2) Considered Level 2 under ASC 820. (3) Considered Level 3 under ASC 820 and are based on valuation models that use significant assumptions that are not observable in an active market.
Schedule of assets and liabilities measured at fair value on a recurring basis	The table below represents the balances of assets and liabilities measured at fair value on a recurring basis: September 30, 2015 Readily Available Market Prices(1) Observable Market Prices(2) Company Determined Market Prices(3) Total at Fair Value Securities available for sale (Amounts In Thousands) U.S. Treasury $ — $ 22,643 $ — $ 22,643 State and political subdivisions — 157,423 — 157,423 Other securities (FHLB, FHLMC and FNMA) — 67,419 — 67,419 Derivative Financial Instruments Interest rate swaps $ — (4,685 ) $ — (4,685 ) Total $ — $ 242,800 $ — $ 242,800 December 31, 2014 Readily Available Market Prices(1) Observable Market Prices(2) Company Determined Market Prices(3) Total at Fair Value Securities available for sale (Amounts In Thousands) U.S. Treasury $ — $ 22,333 $ — $ 22,333 State and political subdivisions — 168,968 — 168,968 Other securities (FHLB, FHLMC and FNMA) — 67,691 — 67,691 Derivative Financial Instruments Interest rate swaps — (2,796 ) — (2,796 ) Total $ — $ 256,196 $ — $ 256,196 (1) Considered Level 1 under ASC 820. (2) Considered Level 2 under ASC 820. (3) Considered Level 3 under ASC 820 and are based on valuation models that use significant assumptions that are not observable in an active market.
Schedule of assets measured at fair value on a nonrecurring basis	The following tables present the Company’s assets that are measured at fair value on a nonrecurring basis. September 30, 2015 Three Months Ended September 30, 2015 Nine Months Ended September 30, 2015 Readily Available Market Prices(1) Observable Market Prices(2) Company Determined Market Prices(3) Total at Fair Value Total Losses Total Losses (Amounts in Thousands) Loans (4) Agricultural $ — $ — $ 1,409 $ 1,409 $ — $ 116 Commercial and financial — — 1,251 1,251 11 39 Real Estate: Construction, 1 to 4 family residential — — 440 440 100 161 Construction, land development and commercial — — 345 345 — — Mortgage, farmland — — 2,298 2,298 — — Mortgage, 1 to 4 family first liens — — 3,036 3,036 106 441 Mortgage, 1 to 4 family junior liens — — 175 175 3 152 Mortgage, multi-family — — 236 236 — 38 Mortgage, commercial — — 997 997 — 140 Loans to individuals — — — — — — Foreclosed assets (5) — — 303 303 19 59 Total $ — $ — $ 10,490 $ 10,490 $ 239 $ 1,146 (1) Considered Level 1 under ASC 820. (2) Considered Level 2 under ASC 820. (3) Considered Level 3 under ASC 820 and are based on valuation models that use significant assumptions that are not observable in an active market. (4) Represents carrying value and related write-downs of loans for which adjustments are based on the value of the collateral. The carrying value of loans fully-charged off is zero. (5) Represents the fair value and related losses of foreclosed real estate and other collateral owned that were measured at fair value subsequent to their initial classification as foreclosed assets. Assets and Liabilities Recorded at Fair Value on a Nonrecurring Basis (continued) December 31, 2014 Year Ended December 31, 2014 Readily Available Market Prices(1) Observable Market Prices(2) Company Determined Market Prices(3) Total at Fair Value Total Losses (Amounts in Thousands) Loans (4) Agricultural $ — $ — $ 1,679 $ 1,679 $ 25 Commercial and financial — — 1,709 1,709 206 Real Estate: Construction, 1 to 4 family residential — — 315 315 — Construction, land development and commercial — — — — — Mortgage, farmland — — 2,040 2,040 — Mortgage, 1 to 4 family first liens — — 2,500 2,500 576 Mortgage, 1 to 4 family junior liens — — 369 369 24 Mortgage, multi-family — — 5,525 5,525 — Mortgage, commercial — — 1,918 1,918 328 Loans to individuals — — — — — Foreclosed assets (5) — — 301 301 210 Total $ — $ — $ 16,356 $ 16,356 $ 1,369 (1) Considered Level 1 under ASC 820. (2) Considered Level 2 under ASC 820. (3) Considered Level 3 under ASC 820 and are based on valuation models that use significant assumptions that are not observable in an active market. (4) Represents carrying value and related write-downs of loans for which adjustments are based on the value of the collateral. The carrying value of loans fully-charged off is zero. (5) Represents the fair value and related losses of foreclosed real estate and other collateral owned that were measured at fair value subsequent to their initial classification as foreclosed assets.

Commitments and Contingencies (

Commitments and Contingencies (Tables)	9 Months Ended
	Sep. 30, 2015
Commitments and Contingencies Disclosure [Abstract]
Schedule of banks commitments	A summary of the Bank’s commitments at September 30, 2015 and December 31, 2014 is as follows: September 30, 2015 December 31, 2014 (Amounts In Thousands) Firm loan commitments and unused portion of lines of credit: Home equity loans $ 42,856 $ 40,484 Credit cards 40,984 46,573 Commercial, real estate and home construction 103,993 81,613 Commercial lines and real estate purchase loans 187,585 165,430 Outstanding letters of credit 8,959 12,437

Derivative Financial Instrume26

Derivative Financial Instruments (Tables)	9 Months Ended
	Sep. 30, 2015
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Identification of the balance sheet category and fair values of the derivative instruments designated as cash flow hedges	The table below identifies the balance sheet category and fair values of the Bank’s derivative instruments designated as cash flow hedges as of September 30, 2015 and December 31, 2014 : Notional Amount Fair Value Balance Sheet Category Maturity (Amounts in Thousands) September 30, 2015 Interest rate swap $ 25,000 $ (1,781 ) Other Liabilities 11/9/2020 Interest rate swap 25,000 (2,905 ) Other Liabilities 11/7/2023 December 31, 2014 Interest rate swap $ 25,000 $ (864 ) Other Liabilities 11/9/2020 Interest rate swap 25,000 (1,932 ) Other Liabilities 11/7/2023
Identification of the gains and losses recognized on the derivative instruments designated as cash flow hedges	The table below identifies the gains and losses recognized on the Bank’s derivative instruments designated as cash flow hedges as of September 30, 2015 and December 31, 2014 : Effective Portion Ineffective Portion Recognized in OCI Reclassifed from AOCI into Income Recognized in Income on Derivatives Amount of Gain (Loss) Category Amount of Gain (Loss) Category Amount of Gain (Loss) (Amounts in Thousands) September 30, 2015 Interest rate swap $ (566 ) Interest Expense $ — Other Income $ — Interest rate swap (600 ) Interest Expense — Other Income — December 31, 2014 Interest rate swap $ (754 ) Interest Expense $ — Other Income $ — Interest rate swap (1,448 ) Interest Expense — Other Income —

Summary of Significant Accoun27

Summary of Significant Accounting Policies Summary of Significant Accounting Policies (Details)	9 Months Ended
	Sep. 30, 2015segment
Accounting Policies [Abstract]
Number of operating segments	1

Earnings Per Share (Details)

Earnings Per Share (Details) $ / shares in Units, $ in Thousands	Mar. 24, 2015	Sep. 30, 2015USD ($)$ / sharesshares	Sep. 30, 2014USD ($)$ / sharesshares	Sep. 30, 2015USD ($)$ / sharesshares	Sep. 30, 2014USD ($)$ / sharesshares	Jun. 30, 2015shares	Dec. 31, 2014shares	Jun. 30, 2014shares	Dec. 31, 2013shares
Earnings Per Share [Abstract]
Stock split	2
Summary of computation of basic and diluted earnings per share [Abstract]
Common shares outstanding at the beginning of the period						9,351,859	9,365,176	9,393,182	9,423,990
Weighted average number of net shares redeemed		(10,342)	(21,346)	(11,936)	(24,980)
Weighted average shares outstanding (basic)		9,341,517	9,371,836	9,353,240	9,399,010
Weighted average of potential dilutive shares attributable to stock options granted, computed under the treasury stock method		5,590	4,278	5,285	4,730
Weighted average number of shares (diluted)		9,347,107	9,376,114	9,358,525	9,403,740
Net income (In thousands) | $		$ 7,685	$ 7,899	$ 22,535	$ 21,824
Earnings per share:
Basic (in dollars per share) | $ / shares		$ 0.82	$ 0.85	$ 2.41	$ 2.33
Diluted (in dollars per share) | $ / shares		$ 0.82	$ 0.84	$ 2.41	$ 2.32

Other Comprehensive Income (L29

Other Comprehensive Income (Loss) (Details) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2015	Dec. 31, 2014
Accumulated Other Comprehensive Income Loss [Line Items]
Tax effect	$ 832	$ 276
Net-of-tax amount	(1,343)	(448)
Unrealized gains on available-for-sale securities [Member]
Accumulated Other Comprehensive Income Loss [Line Items]
Accumulated Other Comprehensive Income (Loss), before Tax	2,510	2,072
Net unrealized (loss) gain on derivatives used for cash flow hedges [Member]
Accumulated Other Comprehensive Income Loss [Line Items]
Accumulated Other Comprehensive Income (Loss), before Tax	$ (4,685)	$ (2,796)

Securities (Details)

Securities (Details) $ in Thousands	Sep. 30, 2015USD ($)security	Dec. 31, 2014USD ($)security
Available-for-sale Securities [Abstract]
Securities available for sale	$ 247,485	$ 258,992
Securities available for sale, Percent	100.00%	100.00%
Available-for-sale Securities Reconciliation [Abstract]
Amortized Cost	$ 244,975	$ 256,920
Gross Unrealized Gains	2,803	2,664
Gross Unrealized (Losses)	(293)	(592)
Estimated Fair Value	247,485	258,992
Amortized Cost [Abstract]
Due in one year or less	31,404
Due after one year through five years	144,620
Due after five years through ten years	67,597
Due over ten years	1,354
Amortized Cost	244,975
Fair Value [Abstract]
Due in one year or less	31,517
Due after one year through five years	146,563
Due after five years through ten years	68,048
Due over ten years	1,357
Fair Value	247,485	$ 258,992
Carrying value of investment securities pledged to collateralize short-term borrowings	$ 36,120
Less than 12 months [Abstract]
Number of securities | security	109	106
Fair Value	$ 33,114	$ 58,502
Unrealized Loss	$ (189)	$ (260)
Percentage	0.57%	0.44%
12 months or more [Abstract]
Number of securities | security	27	78
Fair Value	$ 5,861	$ 16,154
Unrealized Loss	$ (104)	$ (332)
Percentage	1.77%	2.06%
Total [Abstract]
Number of securities | security	136	184
Fair Value	$ 38,975	$ 74,656
Unrealized Loss	$ (293)	$ (592)
Percentage	0.75%	0.79%
U.S. Treasury [Member]
Available-for-sale Securities [Abstract]
Securities available for sale	$ 22,643	$ 22,333
Securities available for sale, Percent	9.15%	8.62%
Available-for-sale Securities Reconciliation [Abstract]
Amortized Cost	$ 22,385	$ 22,351
Gross Unrealized Gains	258	18
Gross Unrealized (Losses)	0	(36)
Estimated Fair Value	22,643	22,333
Fair Value [Abstract]
Fair Value	$ 22,643	$ 22,333
Less than 12 months [Abstract]
Number of securities | security	0	5
Fair Value	$ 0	$ 12,396
Unrealized Loss	$ 0	$ (36)
Percentage	0.00%	0.29%
12 months or more [Abstract]
Number of securities | security	0	0
Fair Value	$ 0	$ 0
Unrealized Loss	$ 0	$ 0
Percentage	0.00%	0.00%
Total [Abstract]
Number of securities | security	0	5
Fair Value	$ 0	$ 12,396
Unrealized Loss	$ 0	$ (36)
Percentage	0.00%	0.29%
Other securities (FHLB, FHLMC and FNMA) [Member]
Available-for-sale Securities [Abstract]
Securities available for sale	$ 67,419	$ 67,691
Securities available for sale, Percent	27.24%	26.14%
Available-for-sale Securities Reconciliation [Abstract]
Amortized Cost	$ 67,095	$ 67,644
Gross Unrealized Gains	335	147
Gross Unrealized (Losses)	(11)	(100)
Estimated Fair Value	67,419	67,691
Fair Value [Abstract]
Fair Value	$ 67,419	$ 67,691
Less than 12 months [Abstract]
Number of securities | security	4	10
Fair Value	$ 9,416	$ 24,382
Unrealized Loss	$ (11)	$ (100)
Percentage	0.12%	0.41%
12 months or more [Abstract]
Number of securities | security	0	0
Fair Value	$ 0	$ 0
Unrealized Loss	$ 0	$ 0
Percentage	0.00%	0.00%
Total [Abstract]
Number of securities | security	4	10
Fair Value	$ 9,416	$ 24,382
Unrealized Loss	$ (11)	$ (100)
Percentage	0.12%	0.41%
State and political subdivisions [Member]
Available-for-sale Securities [Abstract]
Securities available for sale	$ 157,423	$ 168,968
Securities available for sale, Percent	63.61%	65.24%
Available-for-sale Securities Reconciliation [Abstract]
Amortized Cost	$ 155,495	$ 166,925
Gross Unrealized Gains	2,210	2,499
Gross Unrealized (Losses)	(282)	(456)
Estimated Fair Value	157,423	168,968
Fair Value [Abstract]
Fair Value	$ 157,423	$ 168,968
Less than 12 months [Abstract]
Number of securities | security	105	91
Fair Value	$ 23,698	$ 21,724
Unrealized Loss	$ (178)	$ (124)
Percentage	0.75%	0.57%
12 months or more [Abstract]
Number of securities | security	27	78
Fair Value	$ 5,861	$ 16,154
Unrealized Loss	$ (104)	$ (332)
Percentage	1.77%	2.06%
Total [Abstract]
Number of securities | security	132	169
Fair Value	$ 29,559	$ 37,878
Unrealized Loss	$ (282)	$ (456)
Percentage	0.95%	1.20%

Loans (Details)

Loans (Details) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014	Sep. 30, 2014
Summary of classes of loans (abstract)
Loans and receivable	$ 2,076,079	$ 1,984,698	$ 1,937,964
Net unamortized fees and costs	750	691
Loans and receivable, gross	2,076,829	1,985,389
Less allowance for loan losses	25,480	24,020
Loans and receivable, net	2,051,349	1,961,369
Agricultural [Member]
Summary of classes of loans (abstract)
Loans and receivable	93,533	97,645	86,243
Commercial and financial [Member]
Summary of classes of loans (abstract)
Loans and receivable	173,029	174,738	179,872
Real Estate: Construction, 1 to 4 family residential [Member]
Summary of classes of loans (abstract)
Loans and receivable	54,706	45,949
Real Estate: Construction, land development and commercial [Member]
Summary of classes of loans (abstract)
Loans and receivable	91,742	77,020
Real Estate: Mortgage, farmland [Member]
Summary of classes of loans (abstract)
Loans and receivable	179,981	162,503	$ 145,070
Real Estate: Mortgage, 1 to 4 family first liens [Member]
Summary of classes of loans (abstract)
Loans and receivable	715,575	672,674
Real Estate: Mortgage, 1 to 4 family junior liens [Member]
Summary of classes of loans (abstract)
Loans and receivable	115,657	110,284
Real Estate: Mortgage, multi-family [Member]
Summary of classes of loans (abstract)
Loans and receivable	251,512	245,213
Real Estate: Mortgage, commercial [Member]
Summary of classes of loans (abstract)
Loans and receivable	323,454	321,601
Loans to individuals [Member]
Summary of classes of loans (abstract)
Loans and receivable	22,960	21,342
Obligations of state and political subdivisions [Member]
Summary of classes of loans (abstract)
Loans and receivable	$ 53,930	$ 55,729

Loans, Allowance For Credit Los

Loans, Allowance For Credit Losses (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Dec. 31, 2014	Sep. 30, 2014
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Beginning balance	$ 25,800	$ 25,350	$ 24,020	$ 25,550
Charge-offs	(764)	(581)	(2,482)	(2,153)
Recoveries	539	739	3,582	2,312
Provision	(95)	(1,008)	360	(1,209)
Ending balance	25,800	25,350	24,020	25,550	$ 25,480	$ 24,020	$ 24,500
Ending balance, individually evaluated for impairment	663	145	663	145
Ending balance, collectively evaluated for impairment	24,817	24,355	24,817	24,355
Loan [Abstract]
Total Loans Receivable					2,076,079	1,984,698	1,937,964
Ending balance, individually evaluated for impairment	14,858	30,215	14,858	30,215
Ending balance, collectively evaluated for impairment	2,061,221	1,907,749	2,061,221	1,907,749
Agricultural [Member]
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Beginning balance	2,783	3,036	2,515	2,852
Charge-offs	(69)	0	(325)	(125)
Recoveries	32	60	115	65
Provision	117	(402)	558	(98)
Ending balance	2,783	3,036	2,515	2,852	2,863	2,515	2,694
Ending balance, individually evaluated for impairment	2	2	2	2
Ending balance, collectively evaluated for impairment	2,861	2,692	2,861	2,692
Loan [Abstract]
Total Loans Receivable					93,533	97,645	86,243
Ending balance, individually evaluated for impairment	1,611	1,772	1,611	1,772
Ending balance, collectively evaluated for impairment	91,922	84,471	91,922	84,471
Commercial and Financial [Member]
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Beginning balance	4,698	4,832	4,231	4,733
Charge-offs	(18)	(60)	(334)	(515)
Recoveries	318	258	1,053	867
Provision	(303)	(328)	(255)	(383)
Ending balance	4,698	4,832	4,231	4,733	4,695	4,231	4,702
Ending balance, individually evaluated for impairment	471	10	471	10
Ending balance, collectively evaluated for impairment	4,224	4,692	4,224	4,692
Loan [Abstract]
Total Loans Receivable					173,029	174,738	179,872
Ending balance, individually evaluated for impairment	2,364	2,737	2,364	2,737
Ending balance, collectively evaluated for impairment	170,665	177,135	170,665	177,135
Real Estate: Construction and land development [Member]
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Beginning balance	3,025	3,431	2,241	2,918
Charge-offs	(100)	0	(247)	(247)
Recoveries	40	37	343	311
Provision	(379)	(483)	249	3
Ending balance	3,025	3,431	2,241	2,918	2,586	2,241	2,985
Ending balance, individually evaluated for impairment	12	28	12	28
Ending balance, collectively evaluated for impairment	2,574	2,957	2,574	2,957
Loan [Abstract]
Total Loans Receivable					146,448		119,824
Ending balance, individually evaluated for impairment	1,231	475	1,231	475
Ending balance, collectively evaluated for impairment	145,217	119,349	145,217	119,349
Real Estate: Mortgage, farmland [Member]
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Beginning balance	2,825	2,749	2,672	2,557
Charge-offs	0	0	0	0
Recoveries	0	0	6	0
Provision	107	(173)	254	19
Ending balance	2,825	2,749	2,672	2,557	2,932	2,672	2,576
Ending balance, individually evaluated for impairment	0	21	0	21
Ending balance, collectively evaluated for impairment	2,932	2,555	2,932	2,555
Loan [Abstract]
Total Loans Receivable					179,981	162,503	145,070
Ending balance, individually evaluated for impairment	2,298	2,267	2,298	2,267
Ending balance, collectively evaluated for impairment	177,683	142,803	177,683	142,803
Real Estate: Mortgage, 1 to 4 family [Member]
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Beginning balance	7,396	6,831	7,419	7,064
Charge-offs	(135)	(471)	(803)	(963)
Recoveries	92	244	652	696
Provision	70	497	155	304
Ending balance	7,396	6,831	7,419	7,064	7,423	7,419	7,101
Ending balance, individually evaluated for impairment	102	73	102	73
Ending balance, collectively evaluated for impairment	7,321	7,028	7,321	7,028
Loan [Abstract]
Total Loans Receivable					831,232		766,209
Ending balance, individually evaluated for impairment	4,259	5,117	4,259	5,117
Ending balance, collectively evaluated for impairment	826,973	761,092	826,973	761,092
Real Estate: Mortgage, multi-family and commercial [Member]
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Beginning balance	4,111	3,739	4,195	4,787
Charge-offs	(305)	0	(486)	(48)
Recoveries	4	99	1,274	259
Provision	320	(98)	(853)	(1,258)
Ending balance	4,111	3,739	4,195	4,787	4,130	4,195	3,740
Ending balance, individually evaluated for impairment	50	11	50	11
Ending balance, collectively evaluated for impairment	4,080	3,729	4,080	3,729
Loan [Abstract]
Total Loans Receivable					574,966		564,482
Ending balance, individually evaluated for impairment	3,069	17,847	3,069	17,847
Ending balance, collectively evaluated for impairment	571,897	546,635	571,897	546,635
Others [Member]
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Beginning balance	962	732	747	639
Charge-offs	(137)	(50)	(287)	(255)
Recoveries	53	41	139	114
Provision	(27)	(21)	252	204
Ending balance	962	732	747	639	851	$ 747	702
Ending balance, individually evaluated for impairment	26	0	26	0
Ending balance, collectively evaluated for impairment	825	702	825	702
Loan [Abstract]
Total Loans Receivable					$ 76,890		$ 76,264
Ending balance, individually evaluated for impairment	26	0	26	0
Ending balance, collectively evaluated for impairment	$ 76,864	$ 76,264	$ 76,864	$ 76,264

Loans, Credit Quality Indicator

Loans, Credit Quality Indicators (Details) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014	Sep. 30, 2014
Summary of credit quality indicators by type of loans [Abstract]
Loans and receivable	$ 2,076,079	$ 1,984,698	$ 1,937,964
Excellent [Member]
Summary of credit quality indicators by type of loans [Abstract]
Loans and receivable	29,895	34,766
Good [Member]
Summary of credit quality indicators by type of loans [Abstract]
Loans and receivable	303,615	338,238
Satisfactory [Member]
Summary of credit quality indicators by type of loans [Abstract]
Loans and receivable	1,430,683	1,315,413
Monitor [Member]
Summary of credit quality indicators by type of loans [Abstract]
Loans and receivable	182,706	165,098
Special Mention [Member]
Summary of credit quality indicators by type of loans [Abstract]
Loans and receivable	92,403	89,856
Substandard [Member]
Summary of credit quality indicators by type of loans [Abstract]
Loans and receivable	36,777	41,327
Agricultural [Member]
Summary of credit quality indicators by type of loans [Abstract]
Loans and receivable	93,533	97,645	86,243
Agricultural [Member] | Excellent [Member]
Summary of credit quality indicators by type of loans [Abstract]
Loans and receivable	1,803	1,375
Agricultural [Member] | Good [Member]
Summary of credit quality indicators by type of loans [Abstract]
Loans and receivable	11,212	13,214
Agricultural [Member] | Satisfactory [Member]
Summary of credit quality indicators by type of loans [Abstract]
Loans and receivable	36,958	51,107
Agricultural [Member] | Monitor [Member]
Summary of credit quality indicators by type of loans [Abstract]
Loans and receivable	14,695	15,243
Agricultural [Member] | Special Mention [Member]
Summary of credit quality indicators by type of loans [Abstract]
Loans and receivable	26,050	13,070
Agricultural [Member] | Substandard [Member]
Summary of credit quality indicators by type of loans [Abstract]
Loans and receivable	2,815	3,636
Commercial and Financial [Member]
Summary of credit quality indicators by type of loans [Abstract]
Loans and receivable	173,029	174,738	179,872
Commercial and Financial [Member] | Excellent [Member]
Summary of credit quality indicators by type of loans [Abstract]
Loans and receivable	2,742	4,820
Commercial and Financial [Member] | Good [Member]
Summary of credit quality indicators by type of loans [Abstract]
Loans and receivable	33,727	37,941
Commercial and Financial [Member] | Satisfactory [Member]
Summary of credit quality indicators by type of loans [Abstract]
Loans and receivable	100,810	94,158
Commercial and Financial [Member] | Monitor [Member]
Summary of credit quality indicators by type of loans [Abstract]
Loans and receivable	20,543	20,445
Commercial and Financial [Member] | Special Mention [Member]
Summary of credit quality indicators by type of loans [Abstract]
Loans and receivable	10,846	11,031
Commercial and Financial [Member] | Substandard [Member]
Summary of credit quality indicators by type of loans [Abstract]
Loans and receivable	4,361	6,343
Real Estate: Construction, 1 to 4 family residential [Member]
Summary of credit quality indicators by type of loans [Abstract]
Loans and receivable	54,706	45,949
Real Estate: Construction, 1 to 4 family residential [Member] | Excellent [Member]
Summary of credit quality indicators by type of loans [Abstract]
Loans and receivable	0	0
Real Estate: Construction, 1 to 4 family residential [Member] | Good [Member]
Summary of credit quality indicators by type of loans [Abstract]
Loans and receivable	2,810	6,893
Real Estate: Construction, 1 to 4 family residential [Member] | Satisfactory [Member]
Summary of credit quality indicators by type of loans [Abstract]
Loans and receivable	34,963	27,738
Real Estate: Construction, 1 to 4 family residential [Member] | Monitor [Member]
Summary of credit quality indicators by type of loans [Abstract]
Loans and receivable	10,777	8,435
Real Estate: Construction, 1 to 4 family residential [Member] | Special Mention [Member]
Summary of credit quality indicators by type of loans [Abstract]
Loans and receivable	5,331	1,881
Real Estate: Construction, 1 to 4 family residential [Member] | Substandard [Member]
Summary of credit quality indicators by type of loans [Abstract]
Loans and receivable	825	1,002
Real Estate: Construction, land development and commercial [Member]
Summary of credit quality indicators by type of loans [Abstract]
Loans and receivable	91,742	77,020
Real Estate: Construction, land development and commercial [Member] | Excellent [Member]
Summary of credit quality indicators by type of loans [Abstract]
Loans and receivable	263	276
Real Estate: Construction, land development and commercial [Member] | Good [Member]
Summary of credit quality indicators by type of loans [Abstract]
Loans and receivable	10,841	13,875
Real Estate: Construction, land development and commercial [Member] | Satisfactory [Member]
Summary of credit quality indicators by type of loans [Abstract]
Loans and receivable	65,205	47,852
Real Estate: Construction, land development and commercial [Member] | Monitor [Member]
Summary of credit quality indicators by type of loans [Abstract]
Loans and receivable	2,721	2,811
Real Estate: Construction, land development and commercial [Member] | Special Mention [Member]
Summary of credit quality indicators by type of loans [Abstract]
Loans and receivable	10,179	11,870
Real Estate: Construction, land development and commercial [Member] | Substandard [Member]
Summary of credit quality indicators by type of loans [Abstract]
Loans and receivable	2,533	336
Real Estate: Mortgage, farmland [Member]
Summary of credit quality indicators by type of loans [Abstract]
Loans and receivable	179,981	162,503	$ 145,070
Real Estate: Mortgage, farmland [Member] | Excellent [Member]
Summary of credit quality indicators by type of loans [Abstract]
Loans and receivable	2,783	2,867
Real Estate: Mortgage, farmland [Member] | Good [Member]
Summary of credit quality indicators by type of loans [Abstract]
Loans and receivable	31,664	36,680
Real Estate: Mortgage, farmland [Member] | Satisfactory [Member]
Summary of credit quality indicators by type of loans [Abstract]
Loans and receivable	106,512	103,552
Real Estate: Mortgage, farmland [Member] | Monitor [Member]
Summary of credit quality indicators by type of loans [Abstract]
Loans and receivable	27,079	11,754
Real Estate: Mortgage, farmland [Member] | Special Mention [Member]
Summary of credit quality indicators by type of loans [Abstract]
Loans and receivable	8,627	4,721
Real Estate: Mortgage, farmland [Member] | Substandard [Member]
Summary of credit quality indicators by type of loans [Abstract]
Loans and receivable	3,316	2,929
Real Estate: Mortgage, 1 to 4 family first liens [Member]
Summary of credit quality indicators by type of loans [Abstract]
Loans and receivable	715,575	672,674
Real Estate: Mortgage, 1 to 4 family first liens [Member] | Excellent [Member]
Summary of credit quality indicators by type of loans [Abstract]
Loans and receivable	439	474
Real Estate: Mortgage, 1 to 4 family first liens [Member] | Good [Member]
Summary of credit quality indicators by type of loans [Abstract]
Loans and receivable	16,872	22,094
Real Estate: Mortgage, 1 to 4 family first liens [Member] | Satisfactory [Member]
Summary of credit quality indicators by type of loans [Abstract]
Loans and receivable	616,904	571,546
Real Estate: Mortgage, 1 to 4 family first liens [Member] | Monitor [Member]
Summary of credit quality indicators by type of loans [Abstract]
Loans and receivable	48,408	41,805
Real Estate: Mortgage, 1 to 4 family first liens [Member] | Special Mention [Member]
Summary of credit quality indicators by type of loans [Abstract]
Loans and receivable	16,314	18,428
Real Estate: Mortgage, 1 to 4 family first liens [Member] | Substandard [Member]
Summary of credit quality indicators by type of loans [Abstract]
Loans and receivable	16,638	18,327
Real Estate: Mortgage, 1 to 4 family junior liens [Member]
Summary of credit quality indicators by type of loans [Abstract]
Loans and receivable	115,657	110,284
Real Estate: Mortgage, 1 to 4 family junior liens [Member] | Excellent [Member]
Summary of credit quality indicators by type of loans [Abstract]
Loans and receivable	0	0
Real Estate: Mortgage, 1 to 4 family junior liens [Member] | Good [Member]
Summary of credit quality indicators by type of loans [Abstract]
Loans and receivable	3,012	2,875
Real Estate: Mortgage, 1 to 4 family junior liens [Member] | Satisfactory [Member]
Summary of credit quality indicators by type of loans [Abstract]
Loans and receivable	104,706	99,095
Real Estate: Mortgage, 1 to 4 family junior liens [Member] | Monitor [Member]
Summary of credit quality indicators by type of loans [Abstract]
Loans and receivable	4,570	3,377
Real Estate: Mortgage, 1 to 4 family junior liens [Member] | Special Mention [Member]
Summary of credit quality indicators by type of loans [Abstract]
Loans and receivable	1,811	2,520
Real Estate: Mortgage, 1 to 4 family junior liens [Member] | Substandard [Member]
Summary of credit quality indicators by type of loans [Abstract]
Loans and receivable	1,558	2,417
Real Estate: Mortgage, multi-family [Member]
Summary of credit quality indicators by type of loans [Abstract]
Loans and receivable	251,512	245,213
Real Estate: Mortgage, multi-family [Member] | Excellent [Member]
Summary of credit quality indicators by type of loans [Abstract]
Loans and receivable	6,747	7,011
Real Estate: Mortgage, multi-family [Member] | Good [Member]
Summary of credit quality indicators by type of loans [Abstract]
Loans and receivable	69,168	73,852
Real Estate: Mortgage, multi-family [Member] | Satisfactory [Member]
Summary of credit quality indicators by type of loans [Abstract]
Loans and receivable	144,510	111,650
Real Estate: Mortgage, multi-family [Member] | Monitor [Member]
Summary of credit quality indicators by type of loans [Abstract]
Loans and receivable	25,419	35,812
Real Estate: Mortgage, multi-family [Member] | Special Mention [Member]
Summary of credit quality indicators by type of loans [Abstract]
Loans and receivable	5,122	16,611
Real Estate: Mortgage, multi-family [Member] | Substandard [Member]
Summary of credit quality indicators by type of loans [Abstract]
Loans and receivable	546	277
Real Estate: Mortgage, commercial [Member]
Summary of credit quality indicators by type of loans [Abstract]
Loans and receivable	323,454	321,601
Real Estate: Mortgage, commercial [Member] | Excellent [Member]
Summary of credit quality indicators by type of loans [Abstract]
Loans and receivable	12,733	15,416
Real Estate: Mortgage, commercial [Member] | Good [Member]
Summary of credit quality indicators by type of loans [Abstract]
Loans and receivable	83,272	87,612
Real Estate: Mortgage, commercial [Member] | Satisfactory [Member]
Summary of credit quality indicators by type of loans [Abstract]
Loans and receivable	187,838	178,069
Real Estate: Mortgage, commercial [Member] | Monitor [Member]
Summary of credit quality indicators by type of loans [Abstract]
Loans and receivable	27,690	25,165
Real Estate: Mortgage, commercial [Member] | Special Mention [Member]
Summary of credit quality indicators by type of loans [Abstract]
Loans and receivable	7,910	9,371
Real Estate: Mortgage, commercial [Member] | Substandard [Member]
Summary of credit quality indicators by type of loans [Abstract]
Loans and receivable	4,011	5,968
Loans to individuals [Member]
Summary of credit quality indicators by type of loans [Abstract]
Loans and receivable	22,960	21,342
Loans to individuals [Member] | Excellent [Member]
Summary of credit quality indicators by type of loans [Abstract]
Loans and receivable	0	87
Loans to individuals [Member] | Good [Member]
Summary of credit quality indicators by type of loans [Abstract]
Loans and receivable	77	94
Loans to individuals [Member] | Satisfactory [Member]
Summary of credit quality indicators by type of loans [Abstract]
Loans and receivable	22,228	20,465
Loans to individuals [Member] | Monitor [Member]
Summary of credit quality indicators by type of loans [Abstract]
Loans and receivable	286	251
Loans to individuals [Member] | Special Mention [Member]
Summary of credit quality indicators by type of loans [Abstract]
Loans and receivable	195	353
Loans to individuals [Member] | Substandard [Member]
Summary of credit quality indicators by type of loans [Abstract]
Loans and receivable	174	92
Obligations of state and political subdivisions [Member]
Summary of credit quality indicators by type of loans [Abstract]
Loans and receivable	53,930	55,729
Obligations of state and political subdivisions [Member] | Excellent [Member]
Summary of credit quality indicators by type of loans [Abstract]
Loans and receivable	2,385	2,440
Obligations of state and political subdivisions [Member] | Good [Member]
Summary of credit quality indicators by type of loans [Abstract]
Loans and receivable	40,960	43,108
Obligations of state and political subdivisions [Member] | Satisfactory [Member]
Summary of credit quality indicators by type of loans [Abstract]
Loans and receivable	10,049	10,181
Obligations of state and political subdivisions [Member] | Monitor [Member]
Summary of credit quality indicators by type of loans [Abstract]
Loans and receivable	518	0
Obligations of state and political subdivisions [Member] | Special Mention [Member]
Summary of credit quality indicators by type of loans [Abstract]
Loans and receivable	18	0
Obligations of state and political subdivisions [Member] | Substandard [Member]
Summary of credit quality indicators by type of loans [Abstract]
Loans and receivable	$ 0	$ 0

Loans, Past Due Receivables (De

Loans, Past Due Receivables (Details) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014	Sep. 30, 2014
Schedule of past due loans [Abstract]
30 - 59 Days Past Due	$ 2,766	$ 6,558
60 - 89 Days Past Due	3,363	2,359
90 Days or More Past Due	1,818	2,908
Total Past Due	7,947	11,825
Current	2,068,132	1,972,873
Total Loans Receivable	2,076,079	1,984,698	$ 1,937,964
Accruing Loans Past Due 90 Days or More	531	348
Agricultural [Member]
Schedule of past due loans [Abstract]
30 - 59 Days Past Due	263	310
60 - 89 Days Past Due	326	99
90 Days or More Past Due	0	0
Total Past Due	589	409
Current	92,944	97,236
Total Loans Receivable	93,533	97,645	86,243
Accruing Loans Past Due 90 Days or More	0	0
Commercial and Financial [Member]
Schedule of past due loans [Abstract]
30 - 59 Days Past Due	688	397
60 - 89 Days Past Due	1,182	14
90 Days or More Past Due	172	1,048
Total Past Due	2,042	1,459
Current	170,987	173,279
Total Loans Receivable	173,029	174,738	179,872
Accruing Loans Past Due 90 Days or More	0	0
Real Estate: Construction, 1 to 4 family residential [Member]
Schedule of past due loans [Abstract]
30 - 59 Days Past Due	192	0
60 - 89 Days Past Due	214	0
90 Days or More Past Due	0	0
Total Past Due	406	0
Current	54,300	45,949
Total Loans Receivable	54,706	45,949
Accruing Loans Past Due 90 Days or More	42	0
Real Estate: Construction, land development and commercial [Member]
Schedule of past due loans [Abstract]
30 - 59 Days Past Due	0	937
60 - 89 Days Past Due	123	0
90 Days or More Past Due	79	0
Total Past Due	202	937
Current	91,540	76,083
Total Loans Receivable	91,742	77,020
Accruing Loans Past Due 90 Days or More	79	0
Real Estate: Mortgage, farmland [Member]
Schedule of past due loans [Abstract]
30 - 59 Days Past Due	420	753
60 - 89 Days Past Due	0	0
90 Days or More Past Due	0	0
Total Past Due	420	753
Current	179,561	161,750
Total Loans Receivable	179,981	162,503	$ 145,070
Accruing Loans Past Due 90 Days or More	0	0
Real Estate: Mortgage, 1 to 4 family first liens [Member]
Schedule of past due loans [Abstract]
30 - 59 Days Past Due	655	3,594
60 - 89 Days Past Due	841	1,656
90 Days or More Past Due	1,322	1,582
Total Past Due	2,818	6,832
Current	712,757	665,842
Total Loans Receivable	715,575	672,674
Accruing Loans Past Due 90 Days or More	305	348
Real Estate: Mortgage, 1 to 4 family junior liens [Member]
Schedule of past due loans [Abstract]
30 - 59 Days Past Due	205	181
60 - 89 Days Past Due	68	12
90 Days or More Past Due	140	244
Total Past Due	413	437
Current	115,244	109,847
Total Loans Receivable	115,657	110,284
Accruing Loans Past Due 90 Days or More	105	0
Real Estate: Mortgage, multi-family [Member]
Schedule of past due loans [Abstract]
30 - 59 Days Past Due	51	0
60 - 89 Days Past Due	0	21
90 Days or More Past Due	0	0
Total Past Due	51	21
Current	251,461	245,192
Total Loans Receivable	251,512	245,213
Accruing Loans Past Due 90 Days or More	0	0
Real Estate: Mortgage, commercial [Member]
Schedule of past due loans [Abstract]
30 - 59 Days Past Due	190	359
60 - 89 Days Past Due	541	557
90 Days or More Past Due	105	34
Total Past Due	836	950
Current	322,618	320,651
Total Loans Receivable	323,454	321,601
Accruing Loans Past Due 90 Days or More	0	0
Loans to individuals [Member]
Schedule of past due loans [Abstract]
30 - 59 Days Past Due	102	27
60 - 89 Days Past Due	68	0
90 Days or More Past Due	0	0
Total Past Due	170	27
Current	22,790	21,315
Total Loans Receivable	22,960	21,342
Accruing Loans Past Due 90 Days or More	0	0
Obligations of state and political subdivisions [Member]
Schedule of past due loans [Abstract]
30 - 59 Days Past Due	0	0
60 - 89 Days Past Due	0	0
90 Days or More Past Due	0	0
Total Past Due	0	0
Current	53,930	55,729
Total Loans Receivable	53,930	55,729
Accruing Loans Past Due 90 Days or More	$ 0	$ 0

Loans, Impaired Financing Recei

Loans, Impaired Financing Receivable Loan Type (Details) - USD ($) $ in Thousands		9 Months Ended
		Sep. 30, 2015	Dec. 31, 2014
Summary of certain impaired loan information [Abstract]
Non-accrual loans	[1]	$ 5,810	$ 6,081
Accruing loans past due 90 days or more		531	348
TDR loans		8,491	14,340
Increase in accruing loans past due 90 days or more creased		20
Average 90 days or more past due loan balance		70	70
Agricultural [Member]
Summary of certain impaired loan information [Abstract]
Non-accrual loans	[1]	0	0
Accruing loans past due 90 days or more		0	0
TDR loans		1,611	1,942
Commercial and financial [Member]
Summary of certain impaired loan information [Abstract]
Non-accrual loans	[1]	1,717	1,343
Accruing loans past due 90 days or more		0	0
TDR loans		647	1,366
Real Estate: Construction, 1 to 4 family residential [Member]
Summary of certain impaired loan information [Abstract]
Non-accrual loans	[1]	173	0
Accruing loans past due 90 days or more		42	0
TDR loans		468	431
Real Estate: Construction, land development and commercial [Member]
Summary of certain impaired loan information [Abstract]
Non-accrual loans	[1]	0	127
Accruing loans past due 90 days or more		79	0
TDR loans		469	0
Real Estate: Mortgage, farmland [Member]
Summary of certain impaired loan information [Abstract]
Non-accrual loans	[1]	0	0
Accruing loans past due 90 days or more		0	0
TDR loans		2,298	2,220
Real Estate: Mortgage, 1 to 4 family first liens [Member]
Summary of certain impaired loan information [Abstract]
Non-accrual loans	[1]	2,349	1,912
Accruing loans past due 90 days or more		305	348
TDR loans		1,318	1,199
Real Estate: Mortgage, 1 to 4 family junior liens [Member]
Summary of certain impaired loan information [Abstract]
Non-accrual loans	[1]	155	369
Accruing loans past due 90 days or more		105	0
TDR loans		27	0
Real Estate: Mortgage, multi-family [Member]
Summary of certain impaired loan information [Abstract]
Non-accrual loans	[1]	242	55
Accruing loans past due 90 days or more		0	0
TDR loans		0	5,470
Real Estate: Mortgage, commercial [Member]
Summary of certain impaired loan information [Abstract]
Non-accrual loans	[1]	1,174	2,275
Accruing loans past due 90 days or more		0	0
TDR loans		1,653	1,712
Loans to individuals [Member]
Summary of certain impaired loan information [Abstract]
Non-accrual loans	[1]	0	0
Accruing loans past due 90 days or more		0	0
TDR loans		0	0
Troubled Debt Restructuring [Member]
Summary of certain impaired loan information [Abstract]
TDR Loans included within nonaccrual loans		$ 2,720	$ 2,140
[1]	There were $2.72 million and $2.14 million of TDR loans included within nonaccrual loans as of September 30, 2015 and December 31, 2014, respectively.

Loans, Troubled Debt Restructur

Loans, Troubled Debt Restructuring (Details) $ in Thousands	3 Months Ended	9 Months Ended	12 Months Ended
	Sep. 30, 2015USD ($)contract	Sep. 30, 2015USD ($)contract	Dec. 31, 2014USD ($)contract
Summary of information for TDR loans [Abstract]
Number of contracts | contract		52	52
Recorded investment	$ 11,208	$ 11,208	$ 16,482
Commitments outstanding	$ 430	$ 430	501
Summary of troubled debt restructuring loans were modified [Abstract]
Number of contracts | contract	3	19
Pre-modification recorded investment	$ 1,112	$ 2,940
Post-modification recorded investment	1,112	2,665
Commitments to lend additional borrowings			500
TDR loans default payment		$ 0	$ 0
Agricultural [Member]
Summary of information for TDR loans [Abstract]
Number of contracts | contract		6	9
Recorded investment	1,610	$ 1,610	$ 1,942
Commitments outstanding	$ 118	$ 118	$ 272
Summary of troubled debt restructuring loans were modified [Abstract]
Number of contracts | contract	0	5
Pre-modification recorded investment	$ 0	$ 394
Post-modification recorded investment	0	$ 278
Commercial and Financial [Member]
Summary of information for TDR loans [Abstract]
Number of contracts | contract		10	13
Recorded investment	2,072	$ 2,072	$ 2,202
Commitments outstanding	$ 290	$ 290	$ 53
Summary of troubled debt restructuring loans were modified [Abstract]
Number of contracts | contract	1	2
Pre-modification recorded investment	$ 486	$ 677
Post-modification recorded investment	486	$ 663
Real Estate: Construction, 1 to 4 family residential [Member]
Summary of information for TDR loans [Abstract]
Number of contracts | contract		3	3
Recorded investment	641	$ 641	$ 431
Commitments outstanding	$ 18	$ 18	$ 111
Summary of troubled debt restructuring loans were modified [Abstract]
Number of contracts | contract	1	0
Pre-modification recorded investment	$ 276	$ 276
Post-modification recorded investment	276	$ 276
Real Estate: Construction, land development and commercial [Member]
Summary of information for TDR loans [Abstract]
Number of contracts | contract		2	1
Recorded investment	469	$ 469	$ 127
Commitments outstanding	$ 4	$ 4	$ 0
Summary of troubled debt restructuring loans were modified [Abstract]
Number of contracts | contract	1	0
Pre-modification recorded investment	$ 350	$ 350
Post-modification recorded investment	350	$ 350
Real Estate: Mortgage, farmland [Member]
Summary of information for TDR loans [Abstract]
Number of contracts | contract		5	4
Recorded investment	2,298	$ 2,298	$ 2,220
Commitments outstanding	$ 0	$ 0	$ 0
Summary of troubled debt restructuring loans were modified [Abstract]
Number of contracts | contract	0	3
Pre-modification recorded investment	$ 0	$ 644
Post-modification recorded investment	0	$ 531
Real Estate: Mortgage, 1 to 4 family first liens [Member]
Summary of information for TDR loans [Abstract]
Number of contracts | contract		13	11
Recorded investment	1,536	$ 1,536	$ 1,467
Commitments outstanding	$ 0	$ 0	$ 0
Summary of troubled debt restructuring loans were modified [Abstract]
Number of contracts | contract	0	4
Pre-modification recorded investment	$ 0	$ 264
Post-modification recorded investment	0	$ 264
Real Estate: Mortgage, 1 to 4 family junior liens [Member]
Summary of information for TDR loans [Abstract]
Number of contracts | contract		2	1
Recorded investment	38	$ 38	$ 225
Commitments outstanding	$ 0	$ 0	$ 65
Summary of troubled debt restructuring loans were modified [Abstract]
Number of contracts | contract	0	2
Pre-modification recorded investment	$ 0	$ 42
Post-modification recorded investment	0	$ 42
Real Estate: Mortgage, multi-family [Member]
Summary of information for TDR loans [Abstract]
Number of contracts | contract		1	2
Recorded investment	71	$ 71	$ 5,470
Commitments outstanding	$ 0	$ 0	$ 0
Summary of troubled debt restructuring loans were modified [Abstract]
Number of contracts | contract	0	1
Pre-modification recorded investment	$ 0	$ 71
Post-modification recorded investment	0	$ 71
Real Estate: Mortgage, commercial [Member]
Summary of information for TDR loans [Abstract]
Number of contracts | contract		10	8
Recorded investment	2,473	$ 2,473	$ 2,398
Commitments outstanding	$ 0	$ 0	$ 0
Summary of troubled debt restructuring loans were modified [Abstract]
Number of contracts | contract	0	2
Pre-modification recorded investment	$ 0	$ 222
Post-modification recorded investment	0	$ 190
Loans to individuals [Member]
Summary of information for TDR loans [Abstract]
Number of contracts | contract		0	0
Recorded investment	0	$ 0	$ 0
Commitments outstanding	$ 0	$ 0	$ 0

Loans, Impaired Financing Rec37

Loans, Impaired Financing Receivables Activity (Details) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2015	Dec. 31, 2014
Recorded Investment [Abstract]
With no related allowance recorded	$ 11,338	$ 11,338	$ 18,102
With an allowance recorded	3,520	3,520	2,667
Total impaired loans	14,858	14,858	20,769
Unpaid Principal Balance [Abstract]
With no related allowance recorded	14,675	14,675	22,358
With an allowance recorded	3,599	3,599	2,805
Total	18,274	18,274	25,163
Related Allowance [Abstract]
With no related allowance recorded	0	0	0
With an allowance recorded	663	663	154
Total	663	663	$ 154
Average Recorded Investment [Abstract]
With no related allowance recorded	11,196	11,580
With an allowance recorded	3,557	3,580
Total	14,753	15,160
Interest Income Recognized [Abstract]
With no related allowance recorded	76	228
With an allowance recorded	31	89
Total	$ 107	317
Impaired loans decrease		$ 5,940
Percentages of impaired loans to loans held for investment (in hundredths)	0.71%	0.71%	1.05%
Decrease In nonaccrual loans		$ 270
Decrease in TDR Loans		$ 5,850
Prior period within which impairment is being measured		1 year
Number of period within which average appraisals obtained		1 month
Agricultural [Member]
Recorded Investment [Abstract]
With no related allowance recorded	$ 1,507	$ 1,507	$ 1,634
With an allowance recorded	104	104	210
Total impaired loans	1,611	1,611	1,844
Unpaid Principal Balance [Abstract]
With no related allowance recorded	1,669	1,669	1,696
With an allowance recorded	104	104	247
Total	1,773	1,773	1,943
Related Allowance [Abstract]
With no related allowance recorded	0	0	0
With an allowance recorded	2	2	44
Total	2	2	44
Average Recorded Investment [Abstract]
With no related allowance recorded	1,462	1,569
With an allowance recorded	105	107
Total	1,567	1,676
Interest Income Recognized [Abstract]
With no related allowance recorded	18	58
With an allowance recorded	1	3
Total	19	61
Commercial and Financial [Member]
Recorded Investment [Abstract]
With no related allowance recorded	1,353	1,353	2,076
With an allowance recorded	1,011	1,011	633
Total impaired loans	2,364	2,364	2,709
Unpaid Principal Balance [Abstract]
With no related allowance recorded	2,003	2,003	3,695
With an allowance recorded	1,011	1,011	633
Total	3,014	3,014	4,328
Related Allowance [Abstract]
With no related allowance recorded	0	0	0
With an allowance recorded	471	471	9
Total	471	471	9
Average Recorded Investment [Abstract]
With no related allowance recorded	1,371	1,472
With an allowance recorded	1,044	1,072
Total	2,415	2,544
Interest Income Recognized [Abstract]
With no related allowance recorded	1	4
With an allowance recorded	7	23
Total	8	27
Real Estate: Construction, 1 to 4 family residential [Member]
Recorded Investment [Abstract]
With no related allowance recorded	192	192	89
With an allowance recorded	491	491	343
Total impaired loans	683	683	432
Unpaid Principal Balance [Abstract]
With no related allowance recorded	192	192	89
With an allowance recorded	502	502	354
Total	694	694	443
Related Allowance [Abstract]
With no related allowance recorded	0	0	0
With an allowance recorded	11	11	28
Total	11	11	28
Average Recorded Investment [Abstract]
With no related allowance recorded	190	140
With an allowance recorded	491	480
Total	681	620
Interest Income Recognized [Abstract]
With no related allowance recorded	2	2
With an allowance recorded	4	7
Total	6	9
Real Estate: Construction, land development and commercial [Member]
Recorded Investment [Abstract]
With no related allowance recorded	469	469	128
With an allowance recorded	79	79	0
Total impaired loans	548	548	128
Unpaid Principal Balance [Abstract]
With no related allowance recorded	563	563	220
With an allowance recorded	79	79	0
Total	642	642	220
Related Allowance [Abstract]
With no related allowance recorded	0	0	0
With an allowance recorded	1	1	0
Total	1	1	0
Average Recorded Investment [Abstract]
With no related allowance recorded	296	298
With an allowance recorded	79	77
Total	375	375
Interest Income Recognized [Abstract]
With no related allowance recorded	3	7
With an allowance recorded	1	3
Total	4	10
Real Estate: Mortgage, farmland [Member]
Recorded Investment [Abstract]
With no related allowance recorded	2,298	2,298	2,040
With an allowance recorded	0	0	278
Total impaired loans	2,298	2,298	2,318
Unpaid Principal Balance [Abstract]
With no related allowance recorded	2,412	2,412	2,040
With an allowance recorded	0	0	278
Total	2,412	2,412	2,318
Related Allowance [Abstract]
With no related allowance recorded	0	0	0
With an allowance recorded	0	0	12
Total	0	0	12
Average Recorded Investment [Abstract]
With no related allowance recorded	2,306	2,338
With an allowance recorded	0	0
Total	2,306	2,338
Interest Income Recognized [Abstract]
With no related allowance recorded	28	83
With an allowance recorded	0	0
Total	28	83
Real Estate: Mortgage, 1 to 4 family first liens [Member]
Recorded Investment [Abstract]
With no related allowance recorded	3,123	3,123	2,951
With an allowance recorded	849	849	506
Total impaired loans	3,972	3,972	3,457
Unpaid Principal Balance [Abstract]
With no related allowance recorded	3,846	3,846	3,705
With an allowance recorded	879	879	596
Total	4,725	4,725	4,301
Related Allowance [Abstract]
With no related allowance recorded	0	0	0
With an allowance recorded	93	93	52
Total	93	93	52
Average Recorded Investment [Abstract]
With no related allowance recorded	3,145	3,291
With an allowance recorded	854	856
Total	3,999	4,147
Interest Income Recognized [Abstract]
With no related allowance recorded	12	38
With an allowance recorded	7	21
Total	19	59
Real Estate: Mortgage, 1 to 4 family junior liens [Member]
Recorded Investment [Abstract]
With no related allowance recorded	120	120	369
With an allowance recorded	167	167	0
Total impaired loans	287	287	369
Unpaid Principal Balance [Abstract]
With no related allowance recorded	414	414	673
With an allowance recorded	167	167	0
Total	581	581	673
Related Allowance [Abstract]
With no related allowance recorded	0	0	0
With an allowance recorded	9	9	0
Total	9	9	0
Average Recorded Investment [Abstract]
With no related allowance recorded	122	132
With an allowance recorded	167	149
Total	289	281
Interest Income Recognized [Abstract]
With no related allowance recorded	0	0
With an allowance recorded	1	4
Total	1	4
Real Estate: Mortgage, multi-family [Member]
Recorded Investment [Abstract]
With no related allowance recorded	171	171	5,525
With an allowance recorded	71	71	0
Total impaired loans	242	242	5,525
Unpaid Principal Balance [Abstract]
With no related allowance recorded	230	230	5,632
With an allowance recorded	109	109	0
Total	339	339	5,632
Related Allowance [Abstract]
With no related allowance recorded	0	0	0
With an allowance recorded	7	7	0
Total	7	7	0
Average Recorded Investment [Abstract]
With no related allowance recorded	175	182
With an allowance recorded	71	91
Total	246	273
Interest Income Recognized [Abstract]
With no related allowance recorded	0	0
With an allowance recorded	0	0
Total	0	0
Real Estate: Mortgage, commercial [Member]
Recorded Investment [Abstract]
With no related allowance recorded	2,105	2,105	3,290
With an allowance recorded	722	722	697
Total impaired loans	2,827	2,827	3,987
Unpaid Principal Balance [Abstract]
With no related allowance recorded	3,326	3,326	4,588
With an allowance recorded	722	722	697
Total	4,048	4,048	5,285
Related Allowance [Abstract]
With no related allowance recorded	0	0	0
With an allowance recorded	43	43	9
Total	43	43	9
Average Recorded Investment [Abstract]
With no related allowance recorded	2,129	2,158
With an allowance recorded	726	734
Total	2,855	2,892
Interest Income Recognized [Abstract]
With no related allowance recorded	12	36
With an allowance recorded	9	27
Total	21	63
Loans to individuals [Member]
Recorded Investment [Abstract]
With no related allowance recorded	0	0	0
With an allowance recorded	26	26	0
Total impaired loans	26	26	0
Unpaid Principal Balance [Abstract]
With no related allowance recorded	20	20	20
With an allowance recorded	26	26	0
Total	46	46	20
Related Allowance [Abstract]
With no related allowance recorded	0	0	0
With an allowance recorded	26	26	0
Total	26	26	$ 0
Average Recorded Investment [Abstract]
With no related allowance recorded	0	0
With an allowance recorded	20	14
Total	20	14
Interest Income Recognized [Abstract]
With no related allowance recorded	0	0
With an allowance recorded	1	1
Total	$ 1	$ 1

Fair Value Measurements (Detail

Fair Value Measurements (Details) - USD ($) $ in Thousands	Sep. 30, 2015		Dec. 31, 2014
Readily Available Market Prices [Member]
Financial instrument assets:
Cash and cash equivalents	$ 33,985	[1]	$ 29,174	[2]
Investment securities	0	[1]	0	[2]
Loans held for sale	0	[1]	0	[2]
Loans
Agricultural	0	[1]	0	[2]
Commercial and financial	0	[1]	0	[2]
Real estate:
Construction, 1 to 4 family residential	0	[1]	0	[2]
Construction, land development and commercial	0	[1]	0	[2]
Mortgage, farmland	0	[1]	0	[2]
Mortgage, 1 to 4 family first liens	0	[1]	0	[2]
Mortgage, 1 to 4 family junior liens	0	[1]	0	[2]
Mortgage, multi-family	0	[1]	0	[2]
Mortgage, commercial	0	[1]	0	[2]
Loans to individuals	0	[1]	0	[2]
Obligations of state and political subdivisions	0	[1]	0	[2]
Accrued interest receivable	0	[1]	0	[2]
Total financial instrument assets	33,985	[1]	29,174	[2]
Deposits
Noninterest-bearing deposits	0	[1]	0	[2]
Interest-bearing deposits	0	[1]	0	[2]
Other borrowings	0	[1]	0	[2]
Federal Home Loan Bank borrowings	0	[1]	0	[2]
Interest rate swaps	0	[1]	0	[2]
Accrued interest payable	0	[1]	0	[2]
Total financial instrument liabilities	0	[1]	0	[2]
Financial instrument with off-balance sheet risk:
Loan commitments	0	[1]	0	[2]
Letters of credit	0	[1]	0	[2]
Total financial instrument liabilities with off-balance-sheet risk	0	[1]	0	[2]
Observable Market Prices [Member]
Financial instrument assets:
Cash and cash equivalents	0	[3]	0	[4]
Investment securities	257,126	[3]	267,240	[4]
Loans held for sale	4,395	[3]	4,476	[4]
Loans
Agricultural	0	[3]	0	[4]
Commercial and financial	0	[3]	0	[4]
Real estate:
Construction, 1 to 4 family residential	0	[3]	0	[4]
Construction, land development and commercial	0	[3]	0	[4]
Mortgage, farmland	0	[3]	0	[4]
Mortgage, 1 to 4 family first liens	0	[3]	0	[4]
Mortgage, 1 to 4 family junior liens	0	[3]	0	[4]
Mortgage, multi-family	0	[3]	0	[4]
Mortgage, commercial	0	[3]	0	[4]
Loans to individuals	0	[3]	0	[4]
Obligations of state and political subdivisions	0	[3]	0	[4]
Accrued interest receivable	9,700	[3]	8,276	[4]
Total financial instrument assets	271,221	[3]	279,992	[4]
Deposits
Noninterest-bearing deposits	297,676	[3]	288,718	[4]
Interest-bearing deposits	1,592,144	[3]	1,550,974	[4]
Other borrowings	36,124	[3]	47,499	[4]
Federal Home Loan Bank borrowings	174,864	[3]	145,210	[4]
Interest rate swaps	4,685	[3]	2,796	[4]
Accrued interest payable	750	[3]	902	[4]
Total financial instrument liabilities	2,106,243	[3]	2,036,099	[4]
Financial instrument with off-balance sheet risk:
Loan commitments	0	[3]	0	[4]
Letters of credit	0	[3]	0	[4]
Total financial instrument liabilities with off-balance-sheet risk	0	[3]	0	[4]
Company Determined Market Prices [Member]
Financial instrument assets:
Cash and cash equivalents	0	[5]	0	[6]
Investment securities	0	[5]	0	[6]
Loans held for sale	0	[5]	0	[6]
Loans
Agricultural	90,740	[5]	95,126	[6]
Commercial and financial	168,794	[5]	171,081	[6]
Real estate:
Construction, 1 to 4 family residential	53,722	[5]	45,159	[6]
Construction, land development and commercial	90,077	[5]	75,623	[6]
Mortgage, farmland	177,168	[5]	159,623	[6]
Mortgage, 1 to 4 family first liens	708,961	[5]	665,428	[6]
Mortgage, 1 to 4 family junior liens	119,346	[5]	115,726	[6]
Mortgage, multi-family	252,792	[5]	246,191	[6]
Mortgage, commercial	320,030	[5]	318,211	[6]
Loans to individuals	22,491	[5]	21,016	[6]
Obligations of state and political subdivisions	53,313	[5]	54,800	[6]
Accrued interest receivable	0	[5]	0	[6]
Total financial instrument assets	2,057,434	[5]	1,967,984	[6]
Deposits
Noninterest-bearing deposits	0	[5]	0	[6]
Interest-bearing deposits	0	[5]	0	[6]
Other borrowings	0	[5]	0	[6]
Federal Home Loan Bank borrowings	0	[5]	0	[6]
Interest rate swaps	0	[5]	0	[6]
Accrued interest payable	0	[5]	0	[6]
Total financial instrument liabilities	0	[5]	0	[6]
Financial instrument with off-balance sheet risk:
Loan commitments	0	[5]	0	[6]
Letters of credit	0	[5]	0	[6]
Total financial instrument liabilities with off-balance-sheet risk	0	[5]	0	[6]
Carrying Amount [Member]
Financial instrument assets:
Cash and cash equivalents	33,985		29,174
Investment securities	257,126		267,240
Loans held for sale	4,395		4,476
Loans
Agricultural	90,670		95,130
Commercial and financial	168,334		170,507
Real estate:
Construction, 1 to 4 family residential	53,746		45,139
Construction, land development and commercial	90,116		75,589
Mortgage, farmland	177,049		159,831
Mortgage, 1 to 4 family first liens	709,309		666,406
Mortgage, 1 to 4 family junior liens	114,500		109,133
Mortgage, multi-family	249,974		243,723
Mortgage, commercial	320,862		318,896
Loans to individuals	22,514		21,043
Obligations of state and political subdivisions	53,525		55,281
Accrued interest receivable	9,700		8,276
Total financial instrument assets	2,355,805		2,269,844
Deposits
Noninterest-bearing deposits	297,676		288,718
Interest-bearing deposits	1,591,300		1,546,351
Other borrowings	36,124		47,499
Federal Home Loan Bank borrowings	170,000		140,000
Interest rate swaps	4,685		2,796
Accrued interest payable	750		902
Total financial instrument liabilities	2,100,535		2,026,266
Financial instrument with off-balance sheet risk:
Loan commitments	375,418		334,100
Letters of credit	8,959		12,437
Total financial instrument liabilities with off-balance-sheet risk	384,377		346,537
Estimated Fair Value [Member]
Financial instrument assets:
Cash and cash equivalents	33,985		29,174
Investment securities	257,126		267,240
Loans held for sale	4,395		4,476
Loans
Agricultural	90,740		95,126
Commercial and financial	168,794		171,081
Real estate:
Construction, 1 to 4 family residential	53,722		45,159
Construction, land development and commercial	90,077		75,623
Mortgage, farmland	177,168		159,623
Mortgage, 1 to 4 family first liens	708,961		665,428
Mortgage, 1 to 4 family junior liens	119,346		115,726
Mortgage, multi-family	252,792		246,191
Mortgage, commercial	320,030		318,211
Loans to individuals	22,491		21,016
Obligations of state and political subdivisions	53,313		54,800
Accrued interest receivable	9,700		8,276
Total financial instrument assets	2,362,640		2,277,150
Deposits
Noninterest-bearing deposits	297,676		288,718
Interest-bearing deposits	1,592,144		1,550,974
Other borrowings	36,124		47,499
Federal Home Loan Bank borrowings	174,864		145,210
Interest rate swaps	4,685		2,796
Accrued interest payable	750		902
Total financial instrument liabilities	2,106,243		2,036,099
Financial instrument with off-balance sheet risk:
Loan commitments	0		0
Letters of credit	0		0
Total financial instrument liabilities with off-balance-sheet risk	$ 0		$ 0
[1]	Considered Level 1 under Accounting Standards Codification (“ASC”) Topic 820, Fair Value Measurements and Disclosures (“ASC 820”).
[2]	Considered Level 1 under ASC 820.
[3]	Considered Level 2 under ASC 820.
[4]	Considered Level 2 under ASC 820.
[5]	Considered Level 3 under ASC 820 and are based on valuation models that use significant assumptions that are not observable in an active market.
[6]	Considered Level 3 under ASC 820 and are based on valuation models that use significant assumptions that are not observable in an active market.

Fair Value Measurements, Assets

Fair Value Measurements, Assets and Liabilities Recurring Basis (Details) - USD ($) $ in Thousands		Sep. 30, 2015		Dec. 31, 2014
Summary of assets and liabilities measured at fair value on a recurring basis [Abstract]
Securities available for sale		$ 247,485		$ 258,992
U.S. Treasury [Member]
Summary of assets and liabilities measured at fair value on a recurring basis [Abstract]
Securities available for sale		22,643		22,333
State and political subdivisions [Member]
Summary of assets and liabilities measured at fair value on a recurring basis [Abstract]
Securities available for sale		157,423		168,968
Readily Available Market Prices [Member]
Summary of assets and liabilities measured at fair value on a recurring basis [Abstract]
Derivative Financial Instruments		0	[1]	0	[2]
Total		33,985	[1]	29,174	[2]
Observable Market Prices [Member]
Summary of assets and liabilities measured at fair value on a recurring basis [Abstract]
Derivative Financial Instruments		(4,685)	[3]	(2,796)	[4]
Total		271,221	[3]	279,992	[4]
Company Determined Market Prices [Member]
Summary of assets and liabilities measured at fair value on a recurring basis [Abstract]
Derivative Financial Instruments		0	[5]	0	[6]
Total		2,057,434	[5]	1,967,984	[6]
Recurring Basis [Member]
Summary of assets and liabilities measured at fair value on a recurring basis [Abstract]
Total		242,800		256,196
Recurring Basis [Member] | U.S. Treasury [Member]
Summary of assets and liabilities measured at fair value on a recurring basis [Abstract]
Securities available for sale		22,643		22,333
Recurring Basis [Member] | State and political subdivisions [Member]
Summary of assets and liabilities measured at fair value on a recurring basis [Abstract]
Securities available for sale		157,423		168,968
Recurring Basis [Member] | Other securities (FHLB, FHLMC and FNMA) [Member]
Summary of assets and liabilities measured at fair value on a recurring basis [Abstract]
Securities available for sale		67,419		67,691
Recurring Basis [Member] | Interest rate swaps [Member]
Summary of assets and liabilities measured at fair value on a recurring basis [Abstract]
Derivative Financial Instruments		(4,685)		(2,796)
Recurring Basis [Member] | Readily Available Market Prices [Member]
Summary of assets and liabilities measured at fair value on a recurring basis [Abstract]
Total	[7]	0		0
Recurring Basis [Member] | Readily Available Market Prices [Member] | U.S. Treasury [Member]
Summary of assets and liabilities measured at fair value on a recurring basis [Abstract]
Securities available for sale	[7]	0		0
Recurring Basis [Member] | Readily Available Market Prices [Member] | State and political subdivisions [Member]
Summary of assets and liabilities measured at fair value on a recurring basis [Abstract]
Securities available for sale	[7]	0		0
Recurring Basis [Member] | Readily Available Market Prices [Member] | Other securities (FHLB, FHLMC and FNMA) [Member]
Summary of assets and liabilities measured at fair value on a recurring basis [Abstract]
Securities available for sale	[7]	0		0
Recurring Basis [Member] | Observable Market Prices [Member]
Summary of assets and liabilities measured at fair value on a recurring basis [Abstract]
Total	[8]	242,800		256,196
Recurring Basis [Member] | Observable Market Prices [Member] | U.S. Treasury [Member]
Summary of assets and liabilities measured at fair value on a recurring basis [Abstract]
Securities available for sale	[8]	22,643		22,333
Recurring Basis [Member] | Observable Market Prices [Member] | State and political subdivisions [Member]
Summary of assets and liabilities measured at fair value on a recurring basis [Abstract]
Securities available for sale	[8]	157,423		168,968
Recurring Basis [Member] | Observable Market Prices [Member] | Other securities (FHLB, FHLMC and FNMA) [Member]
Summary of assets and liabilities measured at fair value on a recurring basis [Abstract]
Securities available for sale	[8]	67,419		67,691
Recurring Basis [Member] | Observable Market Prices [Member] | Interest rate swaps [Member]
Summary of assets and liabilities measured at fair value on a recurring basis [Abstract]
Derivative Financial Instruments	[8]	(4,685)		(2,796)
Recurring Basis [Member] | Company Determined Market Prices [Member]
Summary of assets and liabilities measured at fair value on a recurring basis [Abstract]
Total	[9]	0		0
Recurring Basis [Member] | Company Determined Market Prices [Member] | U.S. Treasury [Member]
Summary of assets and liabilities measured at fair value on a recurring basis [Abstract]
Securities available for sale	[9]	0		0
Recurring Basis [Member] | Company Determined Market Prices [Member] | State and political subdivisions [Member]
Summary of assets and liabilities measured at fair value on a recurring basis [Abstract]
Securities available for sale	[9]	0		0
Recurring Basis [Member] | Company Determined Market Prices [Member] | Other securities (FHLB, FHLMC and FNMA) [Member]
Summary of assets and liabilities measured at fair value on a recurring basis [Abstract]
Securities available for sale	[9]	$ 0		$ 0
[1]	Considered Level 1 under Accounting Standards Codification (“ASC”) Topic 820, Fair Value Measurements and Disclosures (“ASC 820”).
[2]	Considered Level 1 under ASC 820.
[3]	Considered Level 2 under ASC 820.
[4]	Considered Level 2 under ASC 820.
[5]	Considered Level 3 under ASC 820 and are based on valuation models that use significant assumptions that are not observable in an active market.
[6]	Considered Level 3 under ASC 820 and are based on valuation models that use significant assumptions that are not observable in an active market.
[7]	Considered Level 1 under ASC 820.
[8]	Considered Level 2 under ASC 820.
[9]	Considered Level 3 under ASC 820 and are based on valuation models that use significant assumptions that are not observable in an active market.

Fair Value Measurements, Asse40

Fair Value Measurements, Assets and Liabilities on a Nonrecurring Basis (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2015		Sep. 30, 2015		Dec. 31, 2014
Readily Available Market Prices [Member]
Loans
Agricultural	$ 0	[1]	$ 0	[1]	$ 0	[2]
Commercial and financial	0	[1]	0	[1]	0	[2]
Real Estate [Abstract]
Construction, land development and commercial	0	[1]	0	[1]	0	[2]
Mortgage, farmland	0	[1]	0	[1]	0	[2]
Mortgage, 1 to 4 family first liens	0	[1]	0	[1]	0	[2]
Mortgage, 1 to 4 family junior liens	0	[1]	0	[1]	0	[2]
Mortgage, multi-family	0	[1]	0	[1]	0	[2]
Mortgage, commercial	0	[1]	0	[1]	0	[2]
Loans to individuals	0	[1]	0	[1]	0	[2]
Total financial instrument assets	33,985	[1]	33,985	[1]	29,174	[2]
Observable Market Prices [Member]
Loans
Agricultural	0	[3]	0	[3]	0	[4]
Commercial and financial	0	[3]	0	[3]	0	[4]
Real Estate [Abstract]
Construction, land development and commercial	0	[3]	0	[3]	0	[4]
Mortgage, farmland	0	[3]	0	[3]	0	[4]
Mortgage, 1 to 4 family first liens	0	[3]	0	[3]	0	[4]
Mortgage, 1 to 4 family junior liens	0	[3]	0	[3]	0	[4]
Mortgage, multi-family	0	[3]	0	[3]	0	[4]
Mortgage, commercial	0	[3]	0	[3]	0	[4]
Loans to individuals	0	[3]	0	[3]	0	[4]
Total financial instrument assets	271,221	[3]	271,221	[3]	279,992	[4]
Company Determined Market Prices [Member]
Loans
Agricultural	90,740	[5]	90,740	[5]	95,126	[6]
Commercial and financial	168,794	[5]	168,794	[5]	171,081	[6]
Real Estate [Abstract]
Construction, land development and commercial	90,077	[5]	90,077	[5]	75,623	[6]
Mortgage, farmland	177,168	[5]	177,168	[5]	159,623	[6]
Mortgage, 1 to 4 family first liens	708,961	[5]	708,961	[5]	665,428	[6]
Mortgage, 1 to 4 family junior liens	119,346	[5]	119,346	[5]	115,726	[6]
Mortgage, multi-family	252,792	[5]	252,792	[5]	246,191	[6]
Mortgage, commercial	320,030	[5]	320,030	[5]	318,211	[6]
Loans to individuals	22,491	[5]	22,491	[5]	21,016	[6]
Total financial instrument assets	2,057,434	[5]	2,057,434	[5]	1,967,984	[6]
Nonrecurring Basis [Member]
Loans
Agricultural	1,409	[7]	1,409	[7]	1,679	[8]
Commercial and financial	1,251	[7]	1,251	[7]	1,709	[8]
Real Estate [Abstract]
Construction, 1 to 4 family residential	440	[7]	440	[7]	315	[8]
Construction, land development and commercial	345	[7]	345	[7]	0	[8]
Mortgage, farmland	2,298	[7]	2,298	[7]	2,040	[8]
Mortgage, 1 to 4 family first liens	3,036	[7]	3,036	[7]	2,500	[8]
Mortgage, 1 to 4 family junior liens	175	[7]	175	[7]	369	[8]
Mortgage, multi-family	236	[7]	236	[7]	5,525	[8]
Mortgage, commercial	997	[7]	997	[7]	1,918	[8]
Loans to individuals	0	[7]	0	[7]	0	[8]
Foreclosed assets	303	[9]	303	[9]	301	[10]
Total financial instrument assets	10,490	[7]	10,490	[7]	16,356
Total Losses	239		1,146	[7]	1,369
Nonrecurring Basis [Member] | Agricultural [Member]
Real Estate [Abstract]
Total Losses	0	[7]	116	[7]	25	[8]
Nonrecurring Basis [Member] | Commercial and financial [Member]
Real Estate [Abstract]
Total Losses	11	[7]	39	[7]	206	[8]
Nonrecurring Basis [Member] | Real Estate: Construction, 1 to 4 family residential [Member]
Real Estate [Abstract]
Total Losses	100	[7]	161	[7]	0	[8]
Nonrecurring Basis [Member] | Real Estate: Construction, land development and commercial [Member]
Real Estate [Abstract]
Total Losses	0	[7]	0	[7]	0	[8]
Nonrecurring Basis [Member] | Real Estate: Mortgage, farmland [Member]
Real Estate [Abstract]
Total Losses	0	[7]	0	[7]	0	[8]
Nonrecurring Basis [Member] | Real Estate: Mortgage, 1 to 4 family first liens [Member]
Real Estate [Abstract]
Total Losses	106	[7]	441	[7]	576	[8]
Nonrecurring Basis [Member] | Real Estate: Mortgage, 1 to 4 family junior liens [Member]
Real Estate [Abstract]
Total Losses	3	[7]	152	[7]	24	[8]
Nonrecurring Basis [Member] | Real Estate: Mortgage, multi-family [Member]
Real Estate [Abstract]
Total Losses	0	[7]	38	[7]	0	[8]
Nonrecurring Basis [Member] | Real Estate: Mortgage, commercial [Member]
Real Estate [Abstract]
Total Losses	0	[7]	140	[7]	328	[8]
Nonrecurring Basis [Member] | Loans to individuals [Member]
Real Estate [Abstract]
Total Losses	0	[7]	0	[7]	0	[8]
Nonrecurring Basis [Member] | Foreclosed assets [Member]
Real Estate [Abstract]
Total Losses	19	[9]	59	[9]	210	[10]
Nonrecurring Basis [Member] | Readily Available Market Prices [Member]
Loans
Agricultural	0	[7],[11]	0	[7],[11]	0	[8],[12]
Commercial and financial	0	[7],[11]	0	[7],[11]	0	[8],[12]
Real Estate [Abstract]
Construction, 1 to 4 family residential	0	[7],[11]	0	[7],[11]	0	[8],[12]
Construction, land development and commercial	0	[7],[11]	0	[7],[11]	0	[8],[12]
Mortgage, farmland	0	[7],[11]	0	[7],[11]	0	[8],[12]
Mortgage, 1 to 4 family first liens	0	[7],[11]	0	[7],[11]	0	[8],[12]
Mortgage, 1 to 4 family junior liens	0	[7],[11]	0	[7],[11]	0	[8],[12]
Mortgage, multi-family	0	[7],[11]	0	[7],[11]	0	[8],[12]
Mortgage, commercial	0	[7],[11]	0	[7],[11]	0	[8],[12]
Loans to individuals	0	[7],[11]	0	[7],[11]	0	[8],[12]
Foreclosed assets	0	[9],[11]	0	[9],[11]	0	[10],[12]
Total financial instrument assets	0	[11]	0	[11]	0	[12]
Nonrecurring Basis [Member] | Observable Market Prices [Member]
Loans
Agricultural	0	[7],[13]	0	[7],[13]	0	[8],[14]
Commercial and financial	0	[7],[13]	0	[7],[13]	0	[8],[14]
Real Estate [Abstract]
Construction, 1 to 4 family residential	0	[7],[13]	0	[7],[13]	0	[8],[14]
Construction, land development and commercial	0	[7],[13]	0	[7],[13]	0	[8],[14]
Mortgage, farmland	0	[7],[13]	0	[7],[13]	0	[8],[14]
Mortgage, 1 to 4 family first liens	0	[7],[13]	0	[7],[13]	0	[8],[14]
Mortgage, 1 to 4 family junior liens	0	[7],[13]	0	[7],[13]	0	[8],[14]
Mortgage, multi-family	0	[7],[13]	0	[7],[13]	0	[8],[14]
Mortgage, commercial	0	[7],[13]	0	[7],[13]	0	[8],[14]
Loans to individuals	0	[7],[13]	0	[7],[13]	0	[8],[14]
Foreclosed assets	0	[9],[13]	0	[9],[13]	0	[10],[14]
Total financial instrument assets	0	[7],[13]	0	[7],[13]	0	[14]
Nonrecurring Basis [Member] | Company Determined Market Prices [Member]
Loans
Agricultural	1,409	[7],[15]	1,409	[7],[15]	1,679	[8],[16]
Commercial and financial	1,251	[7],[15]	1,251	[7],[15]	1,709	[8],[16]
Real Estate [Abstract]
Construction, 1 to 4 family residential	440	[7],[15]	440	[7],[15]	315	[8],[16]
Construction, land development and commercial	345	[7],[15]	345	[7],[15]	0	[8],[16]
Mortgage, farmland	2,298	[7],[15]	2,298	[7],[15]	2,040	[8],[16]
Mortgage, 1 to 4 family first liens	3,036	[7],[15]	3,036	[7],[15]	2,500	[8],[16]
Mortgage, 1 to 4 family junior liens	175	[7],[15]	175	[7],[15]	369	[8],[16]
Mortgage, multi-family	236	[7],[15]	236	[7],[15]	5,525	[8],[16]
Mortgage, commercial	997	[7],[15]	997	[7],[15]	1,918	[8],[16]
Loans to individuals	0	[7],[15]	0	[7],[15]	0	[8],[16]
Foreclosed assets	303	[9],[15]	303	[9],[15]	301	[10],[16]
Total financial instrument assets	$ 10,490	[7],[15]	$ 10,490	[7],[15]	$ 16,356	[16]
[1]	Considered Level 1 under Accounting Standards Codification (“ASC”) Topic 820, Fair Value Measurements and Disclosures (“ASC 820”).
[2]	Considered Level 1 under ASC 820.
[3]	Considered Level 2 under ASC 820.
[4]	Considered Level 2 under ASC 820.
[5]	Considered Level 3 under ASC 820 and are based on valuation models that use significant assumptions that are not observable in an active market.
[6]	Considered Level 3 under ASC 820 and are based on valuation models that use significant assumptions that are not observable in an active market.
[7]	Represents carrying value and related write-downs of loans for which adjustments are based on the value of the collateral. The carrying value of loans fully-charged off is zero.
[8]	Represents carrying value and related write-downs of loans for which adjustments are based on the value of the collateral. The carrying value of loans fully-charged off is zero.
[9]	Represents the fair value and related losses of foreclosed real estate and other collateral owned that were measured at fair value subsequent to their initial classification as foreclosed assets.
[10]	Represents the fair value and related losses of foreclosed real estate and other collateral owned that were measured at fair value subsequent to their initial classification as foreclosed assets.
[11]	Considered Level 1 under ASC 820.
[12]	Considered Level 1 under ASC 820.
[13]	Considered Level 2 under ASC 820.
[14]	Considered Level 2 under ASC 820.
[15]	Considered Level 3 under ASC 820 and are based on valuation models that use significant assumptions that are not observable in an active market.
[16]	Considered Level 3 under ASC 820 and are based on valuation models that use significant assumptions that are not observable in an active market.

Stock Repurchase Program (Detai

Stock Repurchase Program (Details) - $ / shares	3 Months Ended	9 Months Ended		122 Months Ended
	Jun. 30, 2015	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Jul. 26, 2005
Equity [Abstract]
Maximum number of share authorized to repurchase under the program (in shares)					1,500,000
Common stock purchased during the period (in shares)	33,679	53,710	88,164	851,132
Average price per share (in dollars per share)	$ 43.32

Commitments and Contingencies42

Commitments and Contingencies (Details) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
State and political subdivisions [Member]
Concentration Risk [Line Items]
Investment in securities issued by state and political subdivisions within the state of Iowa	$ 76,290
Home equity loans [Member]
Firm loan commitments and unused portion of lines of credit [Abstract]
Total financial instrument liabilities with off-balance-sheet risk	42,856	$ 40,484
Credit cards [Member]
Firm loan commitments and unused portion of lines of credit [Abstract]
Total financial instrument liabilities with off-balance-sheet risk	40,984	46,573
Commercial, real estate and home construction [Member]
Firm loan commitments and unused portion of lines of credit [Abstract]
Total financial instrument liabilities with off-balance-sheet risk	103,993	81,613
Commercial lines and real estate purchase loan [Member]
Firm loan commitments and unused portion of lines of credit [Abstract]
Total financial instrument liabilities with off-balance-sheet risk	187,585	165,430
Outstanding letters of credit [Member]
Firm loan commitments and unused portion of lines of credit [Abstract]
Total financial instrument liabilities with off-balance-sheet risk	$ 8,959	$ 12,437

Income Taxes (Details)

Income Taxes (Details)	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Income Tax Examination [Line Items]
Effective tax rate	30.68%	29.66%
Internal Revenue Service (IRS) [Member]
Income Tax Examination [Line Items]
Income tax examination, years under examination	December 31, 2014, 2013, and 2012
State and Local Jurisdiction [Member]
Income Tax Examination [Line Items]
Income tax examination, years under examination	December 31, 2014, 2013, and 2012

Derivative Financial Instrume44

Derivative Financial Instruments (Details)	9 Months Ended	12 Months Ended
	Sep. 30, 2015USD ($)	Dec. 31, 2014USD ($)	Nov. 07, 2013USD ($)derivative
Derivatives, Fair Value [Line Items]
Owned and pledged as collateral	$ 4,690,000
Interest Rate Swap 1 [Member] | Interest Expense [Member]
Gain (Loss) Recognized in Other Comprehensive Income, Net [Abstract]
Amount of Gain (Loss), Reclassified from AOCI into Income (Effective Portion)	0	$ 0
Interest Rate Swap 1 [Member] | Other Income [Member]
Gain (Loss) Recognized in Other Comprehensive Income, Net [Abstract]
Amount of Gain (Loss), Recognized in Income on Derivatives (Ineffective Portion)	0	0
Interest Rate Swap 1 [Member] | Other Liabilities [Member]
Derivative instrument according to type of hedges [Abstract]
Notional Amount	25,000,000		$ 25,000,000
Fair Value	$ (1,781,000)
Maturity	Nov. 9, 2020
Interest Rate Swap 1 [Member] | Other Assets [Member]
Derivative instrument according to type of hedges [Abstract]
Notional Amount		25,000,000
Fair Value		$ (864,000)
Maturity		Nov. 9, 2020
Interest Rate Swap 1 [Member] | Accumulated Other Comprehensive Income (Loss) [Member]
Gain (Loss) Recognized in Other Comprehensive Income, Net [Abstract]
Amount of Gain (Loss), Recognized in OCI (Effective Portion)	$ (566,000)	$ (754,000)
Interest Rate Swap 2 [Member] | Interest Expense [Member]
Gain (Loss) Recognized in Other Comprehensive Income, Net [Abstract]
Amount of Gain (Loss), Reclassified from AOCI into Income (Effective Portion)	0	0
Interest Rate Swap 2 [Member] | Other Income [Member]
Gain (Loss) Recognized in Other Comprehensive Income, Net [Abstract]
Amount of Gain (Loss), Recognized in Income on Derivatives (Ineffective Portion)	0	0
Interest Rate Swap 2 [Member] | Other Liabilities [Member]
Derivative instrument according to type of hedges [Abstract]
Notional Amount	25,000,000		$ 25,000,000
Fair Value	$ (2,905,000)
Maturity	Nov. 7, 2023
Interest Rate Swap 2 [Member] | Other Assets [Member]
Derivative instrument according to type of hedges [Abstract]
Notional Amount		25,000,000
Fair Value		$ (1,932,000)
Maturity		Nov. 7, 2023
Interest Rate Swap 2 [Member] | Accumulated Other Comprehensive Income (Loss) [Member]
Gain (Loss) Recognized in Other Comprehensive Income, Net [Abstract]
Amount of Gain (Loss), Recognized in OCI (Effective Portion)	$ (600,000)	$ (1,448,000)
Designated as Hedging Instrument [Member]
Derivatives, Fair Value [Line Items]
Number of interest rate swaps held | derivative			2
Description of terms	three-month LIBOR