Citizens Financial Services (CZFS) 10-Q 9 May 19 2019 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Mar. 31, 2019	Apr. 30, 2019
Document and Entity Information [Abstract]
Entity Registrant Name	CITIZENS FINANCIAL SERVICES INC
Entity Central Index Key	0000739421
Current Fiscal Year End Date	--12-31
Entity Filer Category	Accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Ex Transition Period	false
Entity Common Stock, Shares Outstanding		3,498,803
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Mar. 31, 2019
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	Q1

CONSOLIDATED BALANCE SHEET (UNA

CONSOLIDATED BALANCE SHEET (UNAUDITED) - USD ($) $ in Thousands	Mar. 31, 2019	Dec. 31, 2018
Cash and due from banks:
Noninterest-bearing	$ 16,384	$ 15,327
Interest-bearing	1,450	1,470
Total cash and cash equivalents	17,834	16,797
Interest bearing time deposits with other banks	15,498	15,498
Equity securities	527	516
Available-for-sale securities	244,437	241,010
Loans held for sale	182	1,127
Loans (net of allowance for loan losses: 2019, $13,084 and 2018, $12,884)	1,077,833	1,068,999
Premises and equipment	16,177	16,273
Accrued interest receivable	4,769	4,452
Goodwill	23,296	23,296
Bank owned life insurance	27,656	27,505
Other intangibles	1,547	1,623
Other assets	18,298	13,616
TOTAL ASSETS	1,448,054	1,430,712
Deposits:
Noninterest-bearing	184,988	179,971
Interest-bearing	996,666	1,005,185
Total deposits	1,181,654	1,185,156
Borrowed funds	108,263	91,194
Accrued interest payable	1,092	1,076
Other liabilities	14,200	14,057
TOTAL LIABILITIES	1,305,209	1,291,483
STOCKHOLDERS' EQUITY:
Preferred Stock $1.00 par value; authorized 3,000,000 shares at March 31, 2019 and December 31, 2018; none issued in 2019 or 2018	0	0
Common stock $1.00 par value; authorized 25,000,000 shares at March 31, 2019 and December 31, 2018; issued 3,904,212 at March 31, 2019 and December 31, 2018	3,904	3,904
Additional paid-in capital	53,102	53,099
Retained earnings	102,574	99,727
Accumulated other comprehensive loss	(2,825)	(3,921)
Treasury stock, at cost: 405,378 shares at March 31, 2019 and 399,616 shares at December 31, 2018	(13,910)	(13,580)
TOTAL STOCKHOLDERS' EQUITY	142,845	139,229
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$ 1,448,054	$ 1,430,712

CONSOLIDATED BALANCE SHEET (U_2

CONSOLIDATED BALANCE SHEET (UNAUDITED) (Parenthetical) - USD ($) $ in Thousands	Mar. 31, 2019	Dec. 31, 2018
ASSETS:
Loans, allowance for loan losses	$ 13,084	$ 12,884
STOCKHOLDERS' EQUITY:
Preferred Stock, par value (in dollars per share)	$ 1	$ 1
Preferred Stock, authorized (in shares)	3,000,000	3,000,000
Preferred Stock, issued (in shares)	0	0
Common Stock, par value (in dollars per share)	$ 1	$ 1
Common Stock, authorized (in shares)	25,000,000	25,000,000
Common Stock, issued (in shares)	3,904,212	3,904,212
Treasury stock, shares (in shares)	405,378	399,616

CONSOLIDATED STATEMENT OF INCOM

CONSOLIDATED STATEMENT OF INCOME (UNAUDITED) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
INTEREST INCOME:
Interest and fees on loans	$ 13,314	$ 11,861
Interest-bearing deposits with banks	104	58
Investment securities:
Taxable	1,108	800
Nontaxable	357	527
Dividends	134	137
TOTAL INTEREST INCOME	15,017	13,383
INTEREST EXPENSE:
Deposits	2,314	1,316
Borrowed funds	788	647
TOTAL INTEREST EXPENSE	3,102	1,963
NET INTEREST INCOME	11,915	11,420
Provision for loan losses	400	500
NET INTEREST INCOME AFTER PROVISION FOR LOAN LOSSES	11,515	10,920
NON-INTEREST INCOME:
Revenue from customers	1,735	1,621
Gains on loans sold	99	72
Equity security gains, net	11	6
Earnings on bank owned life insurance	151	152
Other	148	140
TOTAL NON-INTEREST INCOME	2,033	1,906
NON-INTEREST EXPENSES:
Salaries and employee benefits	5,029	4,835
Occupancy	592	592
Furniture and equipment	155	142
Professional fees	442	399
FDIC insurance	111	100
Pennsylvania shares tax	275	300
Amortization of intangibles	66	76
ORE expenses	107	34
Other	1,545	1,354
TOTAL NON-INTEREST EXPENSES	8,322	7,832
Income before provision for income taxes	5,226	4,994
Provision for income taxes	821	747
NET INCOME	$ 4,405	$ 4,247
PER COMMON SHARE DATA:
Net Income - Basic (in dollars per share)	$ 1.26	$ 1.21
Net Income - Diluted (in dollars per share)	$ 1.26	$ 1.21
Number of shares used in computation - basic (in shares)	3,494,010	3,512,552
Number of shares used in computation - diluted (in shares)	3,494,010	3,512,915
Service Charges [Member]
NON-INTEREST INCOME:
Revenue from customers	$ 1,099	$ 1,104
Trust [Member]
NON-INTEREST INCOME:
Revenue from customers	232	251
Brokerage and Insurance [Member]
NON-INTEREST INCOME:
Revenue from customers	$ 293	$ 181

CONSOLIDATED STATEMENT OF COMPR

CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME (UNAUDITED) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME (UNAUDITED) [Abstract]
Net income	$ 4,405	$ 4,247
Other comprehensive income (loss):
Change in unrealized gains (losses) on available for sale securities	1,328	(2,045)
Income tax effect	(280)	428
Change in unrecognized pension cost	61	46
Income tax effect	(13)	(9)
Other comprehensive income (loss), net of tax	1,096	(1,580)
Comprehensive income (loss)	$ 5,501	$ 2,667

Consolidated Statement of Chang

Consolidated Statement of Changes in Stockholders' Equity - USD ($) $ in Thousands	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Accumulated Other Comprehensive Income (Loss) [Member]	Treasury Stock [Member]	Total
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Change in Accounting policy for equity securities			$ (1)	$ 1		$ 0
Balance at Dec. 31, 2017	$ 3,870	$ 51,108	89,982	(3,398)	$ (12,551)	129,011
Balance (in shares) at Dec. 31, 2017	3,869,939
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income			4,247			4,247
Net other comprehensive income (loss)				(1,580)		(1,580)
Purchase of treasury stock					(331)	(331)
Restricted stock, executive and Board of Director awards		0			13	13
Restricted stock vesting		5				5
Cash dividends			(1,515)			(1,515)
Balance at Mar. 31, 2018	$ 3,870	51,113	92,713	(4,977)	(12,869)	129,850
Balance (in shares) at Mar. 31, 2018	3,869,939
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Change in Accounting policy for equity securities				1
Balance at Dec. 31, 2018	$ 3,904	53,099	99,727	(3,921)	(13,580)	139,229
Balance (in shares) at Dec. 31, 2018	3,904,212
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income			4,405			4,405
Net other comprehensive income (loss)				1,096		1,096
Purchase of treasury stock					(330)	(330)
Restricted stock vesting		3				3
Cash dividends			(1,558)			(1,558)
Balance at Mar. 31, 2019	$ 3,904	$ 53,102	$ 102,574	$ (2,825)	$ (13,910)	$ 142,845
Balance (in shares) at Mar. 31, 2019	3,904,212

Consolidated Statement of Cha_2

Consolidated Statement of Changes in Stockholders' Equity (Parenthetical) - $ / shares	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Consolidated Statement of Changes in Stockholders' Equity [Abstract]
Purchase of treasury stock (in shares)	5,762	5,329
Cash dividends (in dollars per share)	$ 0.445	$ 0.431

CONSOLIDATED STATEMENT OF CASH

CONSOLIDATED STATEMENT OF CASH FLOWS (UNAUDITED) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income	$ 4,405	$ 4,247
Adjustments to reconcile net income to net cash provided by operating activities:
Provision for loan losses	400	500
Depreciation and amortization	183	69
Amortization and accretion on investment securities	175	306
Deferred income taxes	464	(181)
Investment securities gains, net	(11)	(6)
Earnings on bank owned life insurance	(151)	(152)
Originations of loans held for sale	(3,880)	(2,523)
Proceeds from sales of loans held for sale	4,885	3,772
Realized gains on loans sold	(99)	(72)
Increase in accrued interest receivable	(317)	(87)
Increase (decrease) in accrued interest payable	16	(30)
Other, net	(1,313)	482
Net cash provided by operating activities	4,757	6,325
Available-for-sale securities:
Proceeds from maturity and principal repayments	10,581	22,872
Purchase of securities	(12,855)	(21,963)
Purchase of interest bearing time deposits with other banks	0	(249)
Proceeds from redemption of regulatory stock	2,580	2,709
Purchase of regulatory stock	(2,782)	(2,630)
Net increase in loans	(12,908)	(31,081)
Purchase of premises and equipment	(105)	(41)
Proceeds from sale of premises and equipment	1	0
Proceeds from sale of foreclosed assets held for sale	89	195
Net cash used in investing activities	(15,399)	(30,188)
CASH FLOWS FROM FINANCING ACTIVITIES:
Net increase in deposits	(3,502)	10,210
Proceeds from long-term borrowings	5,000	2
Repayments of long-term borrowings	(2,589)	0
Net (decrease) increase in short-term borrowed funds	14,658	9,455
Purchase of treasury and restricted stock	(330)	(331)
Dividends paid	(1,558)	(1,515)
Net cash provided by financing activities	11,679	17,821
Net (decrease) increase in cash and cash equivalents	1,037	(6,042)
CASH AND CASH EQUIVALENTS AT BEGINNING OF PERIOD	16,797	18,517
CASH AND CASH EQUIVALENTS AT END OF PERIOD	17,834	12,475
Supplemental Disclosures of Cash Flow Information:
Interest paid	3,086	1,993
Income taxes paid	0	0
Non-cash Transactions [Abstract]
Loans transferred to foreclosed property	3,805	13
Right of use asset and liability	$ 1,454	$ 0

Basis of Presentation

Basis of Presentation	3 Months Ended
	Mar. 31, 2019
Basis of Presentation [Abstract]
Basis of Presentation	Note 1 - Basis of Presentation Citizens Financial Services, Inc. (individually and collectively with its direct and indirect subsidiaries, the “Company”) is a Pennsylvania corporation and the holding company of its wholly owned subsidiary, First Citizens Community Bank (the “Bank”), and of the Bank’s wholly owned subsidiaries, First Citizens Insurance Agency, Inc. (“First Citizens Insurance”) and 1 st The accompanying consolidated financial statements have been prepared pursuant to rules and regulations of the Securities and Exchange Commission (“SEC”) and in conformity with U.S. generally accepted accounting principles. Because this report is based on an interim period, certain information and footnote disclosures normally included in financial statements prepared in accordance with U.S. generally accepted accounting principles have been condensed or omitted. Certain of the prior year amounts have been reclassified to conform with the current year presentation. Such reclassifications had no effect on net income or stockholders’ equity. All material inter‑company balances and transactions have been eliminated in consolidation. In the opinion of management of the Company, the accompanying interim financial statements at March 31, 2019 and for the periods ended March 31, 2019 and 2018 include all adjustments, consisting of only normal recurring adjustments, necessary for a fair presentation of the financial condition and the results of operations at the dates and for the periods presented. In preparing the consolidated financial statements, management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities as of the date of the balance sheet and revenues and expenses for the period covered by the Consolidated Income Statement. The financial performance reported for the Company for the three month period ended March 31, 2019 is not necessarily indicative of the results to be expected for the full year. This information should be read in conjunction with the Company’s Annual Report on Form 10-K for the year ended December 31, 2018. In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842) . The standard requires lessees to recognize the assets and liabilities that arise from leases on the balance sheet. A lessee should recognize in the statement of financial position a liability to make lease payments (the lease liability) and a right-of-use asset representing its right to use the underlying asset for the lease term. A short-term lease is defined as one in which (a) the lease term is 12 months or less and (b) there is not an option to purchase the underlying asset that the lessee is reasonably certain to exercise. For short-term leases, lessees may elect to recognize lease payments over the lease term on a straight-line basis. “Leases (Topic 842) - Targeted Improvements,” ASU 2018-20, “Leases (Topic 842) - Narrow-Scope Improvements for Lessors,” Certain of the Company’s leases contain options to renew the lease after the initial term. Management considers the Company’s historical pattern of exercising renewal options on leases and the positive performance of the leased locations, when determining whether it is reasonably certain that the leases will be renewed. If management concludes that there is reasonable certainty about the renewal it is included in the calculation of the remaining term of each applicable lease. The discount rate utilized in calculating the present value of the remaining lease payments for each lease was the Federal Home Loan Bank of Pittsburgh advance rate corresponding to the remaining maturity of the lease as of January 1, 2019. We have included additional disclosures in note 7.

Revenue Recognition

Revenue Recognition	3 Months Ended
	Mar. 31, 2019
Revenue Recognition [Abstract]
Revenue Recognition	Note 2 – Revenue Recognition Effective January 1, 2018, the Company adopted Accounting Standards Update ASU 2014-09 Revenue from Contracts with Customers – Topic 606 · Service charges on deposit accounts – The Company has contracts with its deposit customers where fees are charged if certain parameters are not met. These agreements can be cancelled at any time by either the Company or the deposit customer. Revenue from these transactions is recognized on a monthly basis as the Company has an unconditional right to the fee consideration. The Company also has transaction fees related to specific transactions or activities resulting from a customer request or activity that include overdraft fees, online banking fees, interchange fees, ATM fees and other transaction fees. All of these fees are attributable to specific performance obligations of the Company where the revenue is recognized at a defined point in time upon the completion of the requested service/transaction. · Trust fees – Typical contracts for trust services are based on a fixed percentage of the assets earned ratably over a defined period and billed on a monthly basis. Fees charged to customers’ accounts are recognized as revenue over the period during which the Company fulfills its performance obligation under the contract (i.e., holding client asset in a managed fiduciary trust account). For these accounts, the performance obligation of the Company is typically satisfied by holding and managing the customer’s assets over time. Other fees related to specific customer requests are attributable to specific performance obligations of the Company where the revenue is recognized at a defined point in time, upon completion of the requested service/transaction. · Gains and losses on sale of other real estate owned – Gains and losses are recognized at the completion of the property sale when the buyer obtains control of the real estate and all of the performance obligations of the Company have been satisfied. Evidence of the buyer obtaining control of the asset include transfer of the property title, physical possession of the asset, and the buyer obtaining control of the risks and rewards related to the asset. In situations where the Company agrees to provide financing to facilitate the sale, additional analysis is performed to ensure that the contract for sale identifies the buyer and seller, the asset to be transferred, payment terms, and that the contract has a true commercial substance and that collection of amounts due from the buyer are reasonable. In situations where financing terms are not reflective of current market terms, the transaction price is discounted impacting the gain/loss and the carrying value of the asset. · Brokerage and insurance – Fees includes commissions from the sales of investments and insurance products recognized on a trade date basis as the performance obligation is satisfied at the point in time in which the trade is processed. Additional fees are based on a percentage of the market value of customer accounts and billed on a monthly or quarterly basis. The Company’s performance obligation under the contracts with certain customers is generally satisfied through the passage of time as the Company monitors and manages the assets in the customer’s portfolio and is not dependent on certain return or performance level of the customer’s portfolio. Fees for these services are billed monthly and are recorded as revenue at the end of the month for which the wealth management service has been performed. Other performance obligations (such as the delivery of account statements to customers) are generally considered immaterial to the overall transaction price. The following table depicts the disaggregation of revenue derived from contracts with customers to depict the nature, amount, timing, and uncertainty of revenue and cash flows for the three months ended March 31, 2019 and 2018 (in thousands). All revenue in the table below relates to goods and services transferred at a point in time. Three Months Ended March 31, Revenue stream 2019 2018 Service charges on deposit accounts Overdraft fees $ 358 367 Statement fees 51 54 Interchange revenue 540 531 ATM income 91 96 Other service charges 59 56 Total Service Charges 1,099 1,104 Trust 232 251 Brokerage and insurance 293 181 Other 111 85 Total $ 1,735 $ 1,621

Earnings per Share

Earnings per Share	3 Months Ended
	Mar. 31, 2019
Earnings per Share [Abstract]
Earnings per Share	Note 3 - Earnings per Share The following table sets forth the computation of earnings per share. Earnings per share calculations give retroactive effect to stock dividends declared by the Company. Three months ended March 31, 2019 2018 Net income applicable to common stock $ 4,405,000 $ 4,247,000 Basic earnings per share computation Weighted average common shares outstanding 3,494,010 3,512,552 Earnings per share - basic $ 1.26 $ 1.21 Diluted earnings per share computation Weighted average common shares outstanding for basic earnings per share 3,494,010 3,512,552 Add: Dilutive effects of restricted stock - 363 Weighted average common shares outstanding for dilutive earnings per share 3,494,010 3,512,915 Earnings per share - diluted $ 1.26 $ 1.21 For the three months ended March 31, 2019 and 2018, there were 6,705 and 426 shares, respectively, related to the restricted stock plan that were excluded from the diluted earnings per share calculations since they were anti-dilutive. These anti-dilutive shares had per share prices ranging from $47.81-$62.93 for the three month period ended March 31, 2019 and per share prices ranging from $49.87-$61.04 for the three month period ended March 31, 2018.

Investments

Investments	3 Months Ended
	Mar. 31, 2019
Investments [Abstract]
Investments	Note 4 – Investments The amortized cost, gross unrealized gains and losses, and fair value of investment securities at March 31, 2019 and December 31, 2018 were as follows (in thousands): Gross Gross Amortized Unrealized Unrealized Fair March 31, 2019 Cost Gains Losses Value Available-for-sale securities: U.S. agency securities $ 102,388 $ 940 $ (464 ) $ 102,864 U.S. treasury securities 33,828 - (321 ) 33,507 Obligations of state and political subdivisions 60,375 267 (44 ) 60,598 Corporate obligations 3,000 39 - 3,039 Mortgage-backed securities in government sponsored entities 44,751 143 (465 ) 44,429 Total available-for-sale securities $ 244,342 $ 1,389 $ (1,294 ) $ 244,437 Gross Gross Amortized Unrealized Unrealized Fair December 31, 2018 Cost Gains Losses Value Available-for-sale securities: U.S. agency securities $ 106,516 $ 509 $ (640 ) $ 106,385 U.S. treasury securities 33,813 - (455 ) 33,358 Obligations of state and political subdivisions 52,074 150 (177 ) 52,047 Corporate obligations 3,000 34 - 3,034 Mortgage-backed securities in government sponsored entities 46,839 59 (712 ) 46,186 Total available-for-sale securities $ 242,242 $ 752 $ (1,984 ) $ 241,010 The following table shows the Company’s gross unrealized losses and fair value of the Company’s investments with unrealized losses that are not deemed to be other-than-temporarily impaired, aggregated by investment category and length of time, which individual securities have been in a continuous unrealized loss position, at March 31, 2019 and December 31, 2018 (in thousands). As of March 31, 2019, the Company owned 84 securities whose fair value was less than their cost basis. March 31, 2019 Less than Twelve Months Twelve Months or Greater Total Gross Gross Gross Fair Unrealized Fair Unrealized Fair Unrealized Value Losses Value Losses Value Losses U.S. agency securities $ - $ - $ 44,321 $ (464 ) $ 44,321 $ (464 ) U.S. treasury securities - - 33,507 (321 ) 33,507 (321 ) Obligations of state and political subdivisions - - 8,070 (44 ) 8,070 (44 ) Mortgage-backed securities in government sponsored entities - - 32,526 (465 ) 32,526 (465 ) Total securities $ - $ - $ 118,424 $ (1,294 ) $ 118,424 $ (1,294 ) December 31, 2018 Less than Twelve Months Twelve Months or Greater Total Gross Gross Gross Fair Unrealized Fair Unrealized Fair Unrealized Value Losses Value Losses Value Losses U.S. agency securities $ 5,981 $ (5 ) $ 52,673 $ (635 ) $ 58,654 $ (640 ) U.S. treasury securities 4,948 (31 ) 28,410 (424 ) 33,358 (455 ) Obligations of states and political subdivisions 8,979 (22 ) 12,441 (155 ) 21,420 (177 ) Mortgage-backed securities in government sponsored entities 5,272 (18 ) 32,570 (694 ) 37,842 (712 ) Total securities $ 25,180 $ (76 ) $ 126,094 $ (1,908 ) $ 151,274 $ (1,984 ) As of March 31, 2019 and December 31, 2018, the Company’s investment securities portfolio contained unrealized losses on agency securities issued or backed by the full faith and credit of the United States government or are generally viewed as having the implied guarantee of the U.S. government, U.S treasury securities, obligations of states and political subdivisions and mortgage backed securities issued by government sponsored entities. For fixed maturity investments The Company has concluded that any impairment of its investment securities portfolio outlined in the above table is not other than temporary and is the result of interest rate changes, sector credit rating changes, or issuer-specific rating changes that are not expected to result in the non-collection of principal and interest during the period. There were no sales of available for sale securities during the three months ended March 31, 2019 and 2018. The following table presents the net gains on the Company’s equity investments recognized in earnings during the three month ended March 31, 2019 and 2018, and the portion of unrealized gains for the period that relates to equity investments held at March 31, 2019 and 2018: Three Months Ended March 31, Equity Securities 2019 2018 Net gains (losses) recognized in equity securities during the period $ 11 $ 6 Less: Net gains realized on the sale of equity securities during the period - - Net unrealized gains (losses) $ 11 $ 6 Investment securities with an approximate carrying value of $210.2 million and $221.2 million at March 31, 2019 and December 31, 2018, respectively, were pledged to secure public funds and certain other deposits. Expected maturities will differ from contractual maturities because borrowers may have the right to call or prepay obligations with or without call or prepayment penalties. The amortized cost and fair value of debt securities (excludes equity securities) at March 31, 2019, by contractual maturity, are shown below (in thousands): Amortized Cost Fair Value Available-for-sale debt securities: Due in one year or less $ 25,824 $ 25,698 Due after one year through five years 110,098 110,052 Due after five years through ten years 50,487 50,803 Due after ten years 57,933 57,884 Total $ 244,342 $ 244,437

Loans

Loans	3 Months Ended
	Mar. 31, 2019
Loans [Abstract]
Loans	Note 5 – Loans The Company grants loans primarily to customers throughout north central, central and south central Pennsylvania and the southern tier of New York. Although the Company had a diversified loan portfolio at March 31, 2019 and December 31, 2018, a substantial portion of its debtors’ ability to honor their contracts is dependent on the economic conditions within these regions. The following table summarizes the primary segments of the loan portfolio and how those segments are analyzed within the allowance for loan losses as of March 31, 2019 and December 31, 2018 (in thousands): March 31, 2019 Total Loans Individually evaluated for impairment Loans acquired with deteriorated credit quality Collectively evaluated for impairment Real estate loans: Residential $ 214,635 $ 1,178 $ 28 $ 213,429 Commercial 334,371 10,724 1,291 322,356 Agricultural 295,547 5,562 - 289,985 Construction 18,611 - - 18,611 Consumer 9,773 - - 9,773 Other commercial loans 74,323 2,072 486 71,765 Other agricultural loans 43,245 1,428 - 41,817 State and political subdivision loans 100,412 - - 100,412 Total 1,090,917 20,964 1,805 1,068,148 Allowance for loan losses 13,084 721 - 12,363 Net loans $ 1,077,833 $ 20,243 $ 1,805 $ 1,055,785 December 31, 2018 Total Loans Individually evaluated for impairment Loans acquired with deteriorated credit quality Collectively evaluated for impairment Real estate loans: Residential $ 215,305 $ 890 $ 28 $ 214,387 Commercial 319,265 13,327 1,321 304,617 Agricultural 284,520 5,592 - 278,928 Construction 33,913 - - 33,913 Consumer 9,858 - - 9,858 Other commercial loans 74,118 2,206 510 71,402 Other agricultural loans 42,186 1,435 - 40,751 State and political subdivision loans 102,718 - - 102,718 Total 1,081,883 23,450 1,859 1,056,574 Allowance for loan losses 12,884 676 - 12,208 Net loans $ 1,068,999 $ 22,774 $ 1,859 $ 1,044,366 Purchased loans are recorded at fair value on their purchase date without a carryover of the related allowance for loan losses. Upon acquisition, the Company evaluates whether an acquired loan was within the scope of ASC 310-30, Receivables-Loans and Debt Securities Acquired with Deteriorated Credit Quality. Purchased credit-impaired (“PCI”) loans are loans that have evidence of credit deterioration since origination and it is probable at the date of acquisition that the Company will not collect all contractually required principal and interest payments. Based upon management’s review, there were no material decreases in the expected cash flows of these loans between the acquisition date and March 31, 2019. The fair value of PCI loans, on the acquisition date, was determined, primarily based on the fair value of the loans’ collateral. The carrying value of PCI loans was $1,805,000 and $1,859,000 at March 31, 2019 and December 31, 2018, respectively. The carrying value of the PCI loans was determined by projected discounted contractual cash flows and collateral valuations. Changes in the accretable yield for PCI loans were as follows for the three months ended March 31, 2019 and 2018, respectively (in thousands): Three months ended March 31, 2019 2018 Balance at beginning of period $ 104 $ 106 Accretion (2 ) (24 ) Balance at end of period $ 102 $ 82 The following table presents additional information regarding loans acquired with specific evidence of deterioration in credit quality under ASC 310-30 (in thousands): March 31, December 31, 2018 Outstanding balance $ 4,521 $ 4,529 Carrying amount 1,805 1,859 The segments of the Company’s loan portfolio are disaggregated into classes to a level that allows management to monitor risk and performance. Residential real estate mortgages consist primarily of 15 to 30 year first mortgages on residential real estate, while residential real estate home equity loans are consumer purpose installment loans or lines of credit with terms of 15 years or less secured by a mortgage which is often a second lien on residential real estate. Commercial real estate loans are business purpose loans secured by a mortgage on commercial real estate. Agricultural real estate loans are loans secured by a mortgage on real estate used in agriculture production. Construction real estate loans are loans secured by residential, commercial or agricultural real estate used during the construction phase of residential, commercial or agricultural projects. Consumer loans are typically unsecured or primarily secured by assets other than real estate and overdraft lines of credit are typically secured by customer deposit accounts. Other commercial loans are loans for commercial purposes primarily secured by non-real estate collateral. Other agricultural loans are loans for agricultural purposes primarily secured by non-real estate collateral. State and political subdivision loans are loans to state and local municipalities for capital and operating expenses or tax free loans used to finance commercial development. Management considers other commercial loans, other agricultural loans, state and political subdivision loans, commercial real estate loans and agricultural real estate loans which are 90 days or more past due to be impaired. Management will also consider a loan impaired based on other factors it becomes aware of, including the customer’s results of operations and cash flows or if the loan is modified in a troubled debt restructuring. In addition, c ertain residential mortgages, home equity and consumer loans that are cross collateralized with commercial relationships that are determined to be impaired may also be classified as impaired. The following table includes the recorded investment and unpaid principal balances for impaired financing receivables by class, excluding PCI loans, with the associated allowance amount, if applicable (in thousands) Recorded Recorded Unpaid Investment Investment Total Principal With No With Recorded Related March 31, 2019 Balance Allowance Allowance Investment Allowance Real estate loans: Mortgages $ 1,239 $ 856 $ 238 $ 1,094 $ 10 Home Equity 103 11 73 84 13 Commercial 11,242 9,635 1,089 10,724 310 Agricultural 5,569 2,368 3,194 5,562 83 Construction - - - - - Consumer - - - - - Other commercial loans 2,608 1,752 320 2,072 146 Other agricultural loans 1,483 119 1,309 1,428 159 State and political subdivision loans - - - - - Total $ 22,244 $ 14,741 $ 6,223 $ 20,964 $ 721 Recorded Recorded Unpaid Investment Investment Total Principal With No With Recorded Related December 31, 2018 Balance Allowance Allowance Investment Allowance Real estate loans: Mortgages $ 932 $ 515 $ 288 $ 803 $ 10 Home Equity 106 12 75 87 14 Commercial 16,326 11,933 1,394 13,327 216 Agricultural 5,598 2,386 3,206 5,592 84 Construction - - - - - Consumer - - - - - Other commercial loans 2,711 1,836 370 2,206 193 Other agricultural loans 1,487 120 1,315 1,435 159 State and political subdivision loans - - - - - Total $ 27,160 $ 16,802 $ 6,648 $ 23,450 $ 676 The following tables includes the average balance of impaired financing receivables by class and the income recognized on these receivables for the three month periods ended March 31, 2019 and 2018(in thousands): For the Three Months ended March 31, 2019 March 31, 2018 Interest Interest Average Interest Income Average Interest Income Recorded Income Recognized Recorded Income Recognized Investment Recognized Cash Basis Investment Recognized Cash Basis Real estate loans: Mortgages $ 1,103 $ 4 $ - $ 1,023 $ 4 $ - Home Equity 85 1 - 107 1 - Commercial 12,548 119 6 13,795 122 5 Agricultural 5,575 32 - 4,086 51 - Construction - - - - - - Consumer - - - 4 - - Other commercial loans 2,137 1 - 4,156 26 - Other agricultural loans 1,431 2 - 1,370 10 - State and political subdivision loans - - - - - - Total $ 22,879 $ 159 $ 6 $ 24,541 $ 214 $ 5 Credit Quality Information For commercial real estate, agricultural real estate, construction, other commercial, other agricultural and state and political subdivision loans, management uses a nine grade internal risk rating system to monitor and assess credit quality. The first five categories are considered not criticized and are aggregated as “Pass” rated. The criticized rating categories utilized by management generally follow bank regulatory definitions. The definitions of each rating are defined below: · Pass (Grades 1-5) – These loans are to customers with credit quality ranging from an acceptable to very high quality and are protected by the current net worth and paying capacity of the obligor or by the value of the underlying collateral. · Special Mention (Grade 6) – This loan grade is in accordance with regulatory guidance and includes loans where a potential weakness or risk exists, which could cause a more serious problem if not corrected. · Substandard (Grade 7) – This loan grade is in accordance with regulatory guidance and includes loans that have a well-defined weakness based on objective evidence and be characterized by the distinct possibility that the Bank will sustain some loss if the deficiencies are not corrected. · Doubtful (Grade 8) – This loan grade is in accordance with regulatory guidance and includes loans that have all the weaknesses inherent in a substandard asset. In addition, these weaknesses make collection or liquidation in full highly questionable and improbable, based on existing circumstances. · Loss (Grade 9) – This loan grade is in accordance with regulatory guidance and includes loans that are considered uncollectible, or of such value that continuance as an asset is not warranted. To help ensure that risk ratings are accurate and reflect the present and future capacity of borrowers to repay the loan as agreed, the Company’s loan rating process includes several layers of internal and external oversight. The Company’s loan officers are responsible for the timely and accurate risk rating of the loans in each of their portfolios at origination and on an ongoing basis under the supervision of management. All commercial, agricultural and state and political loans are reviewed annually to ensure the appropriateness of the loan grade. In addition, the Company engages an external consultant on at least an annual basis to 1) review a minimum of 50% of the dollar volume of the commercial loan portfolio on an annual basis, 2) review new loans originated for over $1.0 million in the last year, 3) review a majority of borrowers with commitments greater than or equal to $1.0 million, 4) review selected loan relationships over $750,000 which are over 30 days past due or classified Special Mention, Substandard, Doubtful, or Loss, and 5) such other loans which management or the consultant deems appropriate. The following tables represent credit exposures by internally assigned grades as of March 31, 2019 and December 31, 2018 (in thousands) March 31, 2019 Pass Special Mention Substandard Doubtful Loss Ending Balance Real estate loans: Commercial $ 316,782 $ 10,140 $ 7,410 $ 39 $ - $ 334,371 Agricultural 273,727 11,735 10,085 - - 295,547 Construction 18,611 - - - - 18,611 Other commercial loans 71,048 736 2,469 70 - 74,323 Other agricultural loans 39,699 1,660 1,886 - - 43,245 State and political subdivision loans 99,873 - 539 - - 100,412 Total $ 819,740 $ 24,271 $ 22,389 $ 109 $ - $ 866,509 December 31, 2018 Pass Special Mention Substandard Doubtful Loss Ending Balance Real estate loans: Commercial $ 297,690 $ 10,792 $ 10,743 $ 40 $ - $ 319,265 Agricultural 264,732 10,017 9,771 - - 284,520 Construction 33,913 - - - - 33,913 Other commercial loans 70,425 777 2,800 116 - 74,118 Other agricultural loans 38,628 1,724 1,834 - - 42,186 State and political subdivision loans 92,666 9,481 571 - - 102,718 Total $ 798,054 $ 32,791 $ 25,719 $ 156 $ - $ 856,720 For residential real estate mortgages, home equity and consumer loans, credit quality is monitored based on whether the loan is performing or non-performing, which is typically based on the aging status of the loan and payment activity, unless a specific action, such as bankruptcy, repossession, death or significant delay in payment occurs to raise awareness of a possible credit event. Non-performing loans include those loans that are considered nonaccrual, described in more detail below, and all loans past due 90 or more days and still accruing. The following table presents the recorded investment in those loan classes based on payment activity as of March 31, 2019 and December 31, 2018 ( in thousands) March 31, 2019 Performing Non-performing PCI Total Real estate loans: Mortgages $ 155,440 $ 1,032 $ 28 $ 156,500 Home Equity 58,041 94 - 58,135 Consumer 9,773 - - 9,773 Total $ 223,254 $ 1,126 $ 28 $ 224,408 December 31, 2018 Performing Non-performing PCI Total Real estate loans: Mortgages $ 155,360 $ 1,099 $ 28 $ 156,487 Home Equity 58,736 82 - 58,818 Consumer 9,832 26 - 9,858 Total $ 223,928 $ 1,207 $ 28 $ 225,163 Aging Analysis of Past Due Financing Receivables Management further monitors the performance and credit quality of the loan portfolio by analyzing the age of the portfolio as determined by the length of time a recorded payment is past due. The following table includes an aging analysis of the recorded investment of past due financing receivables as of March 31, 2019 and December 31, 2018 (in thousands): Total 90 Days or 30-59 Days 60-89 Days 90 Days Total Past Financing Greater and March 31, 2019 Past Due Past Due Or Greater Due Current PCI Receivables Accruing Real estate loans: Mortgages $ 592 $ 83 $ 717 $ 1,392 $ 155,080 $ 28 $ 156,500 $ 23 Home Equity 401 87 89 577 57,558 - 58,135 17 Commercial 1,888 499 2,368 4,755 328,325 1,291 334,371 4 Agricultural 991 - 3,596 4,587 290,960 - 295,547 - Construction - - - - 18,611 - 18,611 - Consumer 96 - - 96 9,677 - 9,773 - Other commercial loans 396 - 1,980 2,376 71,461 486 74,323 20 Other agricultural loans 180 36 1,196 1,412 41,833 - 43,245 - State and political subdivision loans - - - - 100,412 - 100,412 - Total $ 4,544 $ 705 $ 9,946 $ 15,195 $ 1,073,917 $ 1,805 $ 1,090,917 $ 64 Loans considered non-accrual $ 354 $ 425 $ 9,882 $ 10,661 $ 1,039 $ - $ 11,700 Loans still accruing 4,190 280 64 4,534 1,072,878 1,805 1,079,217 Total $ 4,544 $ 705 $ 9,946 $ 15,195 $ 1,073,917 $ 1,805 $ 1,090,917 90 Days or 30-59 Days 60-89 Days 90 Days Total Past Total Financing Greater and December 31, 2018 Past Due Past Due Or Greater Due Current PCI Receivables Accruing Real estate loans: Mortgages $ 483 $ 789 $ 686 $ 1,958 $ 154,501 $ 28 $ 156,487 $ 20 Home Equity 257 108 63 428 58,390 - 58,818 - Commercial 999 631 4,706 6,336 311,608 1,321 319,265 36 Agricultural 121 - 3,184 3,305 281,215 - 284,520 - Construction - - - - 33,913 - 33,913 - Consumer 37 14 12 63 9,795 - 9,858 12 Other commercial loans 141 53 2,061 2,255 71,353 510 74,118 - Other agricultural loans - - 1,201 1,201 40,985 - 42,186 - State and political subdivision loans - - - - 102,718 - 102,718 - Total $ 2,038 $ 1,595 $ 11,913 $ 15,546 $ 1,064,478 $ 1,859 $ 1,081,883 $ 68 Loans considered non-accrual $ 72 $ 253 $ 11,845 $ 12,170 $ 1,554 $ - $ 13,724 Loans still accruing 1,966 1,342 68 3,376 1,062,924 1,859 1,068,159 Total $ 2,038 $ 1,595 $ 11,913 $ 15,546 $ 1,064,478 $ 1,859 $ 1,081,883 Nonaccrual Loans Loans are considered for non-accrual status upon reaching 90 days delinquency, although the Company may be receiving partial payments of interest and partial repayments of principal on such loans or if full payment of principal and interest is not expected. Additionally, if management is made aware of other information including bankruptcy, repossession, death, or legal proceedings, the loan may be placed on non-accrual status. If a loan is 90 days or more past due and is well secured and in the process of collection, it may still be considered accruing. The following table reflects the financing receivables, excluding PCI loans, on non-accrual status as of March 31, 2019 and December 31, 2018, respectively. The balances are presented by class of financing receivable (in thousands): March 31, 2019 December 31, 2018 Real estate loans: Mortgages $ 1,009 $ 1,079 Home Equity 77 82 Commercial 3,689 5,957 Agricultural 3,607 3,206 Construction - - Consumer - 14 Other commercial loans 2,053 2,185 Other agricultural loans 1,265 1,201 State and political subdivision - - $ 11,700 $ 13,724 Troubled Debt Restructurings In situations where, for economic or legal reasons related to a borrower's financial difficulties, management may grant a concession for other than an insignificant period of time to the borrower that would not otherwise be considered, the related loan is classified as a Troubled Debt Restructuring (TDR). Management strives to identify borrowers in financial difficulty early and work with them to structure more affordable terms before their loan reaches nonaccrual status. These restructured terms may include rate reductions, principal forgiveness, payment forbearance and other actions intended to minimize the economic loss and to avoid foreclosure or repossession of the collateral. In cases where borrowers are granted new terms that provide for a reduction of interest or principal, or both, management measures any impairment on the restructuring by calculating the present value of the revised loan terms and comparing this balance to the Company’s investment in the loan prior to the restructuring. As these loans are individually evaluated, they are excluded from pooled portfolios when calculating the allowance for loan and lease losses and a separate allocation within the allowance for loan and lease losses is provided. Management continually evaluates loans that are considered TDRs, including payment history under the modified loan terms, the borrower’s ability to continue to repay the loan based on continued evaluation of their operating results and cash flows from operations. Based on this evaluation management would no longer consider a loan to be a TDR when the relevant facts support such a conclusion. As of March 31, 2019 and December 31, 2018, included within the allowance for loan losses are reserves of $249,000 and $255,000 respectively, that are associated with loans modified as TDRs. Loan modifications that are considered TDRs completed during the three months ended March 31, 2019 and 2018 were as follows (dollars in thousands): For the Three Months Ended March 31, 2019 Number of contracts Pre-modification Outstanding Recorded Investment Post-Modification Outstanding Recorded Investment Interest Modification Term Modification Interest Modification Term Modification Interest Modification Term Modification Real estate loans: Commercial - 1 $ - $ 548 $ - $ 548 Total - 1 $ - $ 548 $ - $ 548 For the Three Months Ended March 31, 2018 Number of contracts Pre-modification Outstanding Recorded Investment Post-Modification Outstanding Recorded Investment Interest Modification Term Modification Interest Modification Term Modification Interest Modification Term Modification Real estate loans: Mortgages - 1 $ - $ 7 $ - $ 7 Total - 1 $ - $ 7 $ - $ 7 Recidivism, or the borrower defaulting on its obligation pursuant to a modified loan, results in the loan once again becoming a non-accrual loan. Recidivism on modified loans occurs at a notably higher rate than do defaults on new origination loans, so modified loans present a higher risk of loss than do new origination loans. The following table presents the recorded investment in loans that were modified as TDRs during each 12-month period prior to the current reporting periods, which began January 1, 2019 and 2018 (3 month periods), respectively, and that subsequently defaulted during these reporting periods (dollars in thousands): For the Three Months Ended March 31, 2019 March 31, 2018 Number of contracts Recorded investment Number of contracts Recorded investment Other agricultural loans 1 $ 124 - $ - Total recidivism 1 $ 124 - $ - Allowance for Loan Losses The following table segregates the allowance for loan losses (ALLL) into the amount required for loans individually evaluated for impairment and the amount required for loans collectively evaluated for impairment as of March 31, 2019 and December 31, 2018, respectively (in thousands): March 31, 2019 December 31, 2018 Individually evaluated for impairment Collectively evaluated for impairment Total Individually evaluated for impairment Collectively evaluated for impairment Total Real estate loans: Residential $ 23 $ 1,066 $ 1,089 $ 24 $ 1,081 $ 1,105 Commercial 310 3,820 4,130 216 3,899 4,115 Agricultural 83 4,309 4,392 84 4,180 4,264 Construction - 32 32 - 58 58 Consumer - 124 124 - 120 120 Other commercial loans 146 1,137 1,283 193 1,161 1,354 Other agricultural loans 159 597 756 159 593 752 State and political subdivision loans - 565 565 - 762 762 Unallocated - 713 713 - 354 354 Total $ 721 $ 12,363 $ 13,084 $ 676 $ 12,208 $ 12,884 The following tables roll forward the balance of the ALLL by portfolio segment for the three months ended March 31, 2019 and 2018, respectively (in thousands): For the three months ended March 31, 2019 Balance at December 31, 2018 Charge-offs Recoveries Provision Balance at March 31, 2019 Real estate loans: Residential $ 1,105 $ - $ - $ (16 ) $ 1,089 Commercial 4,115 (200 ) - 215 4,130 Agricultural 4,264 - - 128 4,392 Construction 58 - - (26 ) 32 Consumer 120 (14 ) 11 7 124 Other commercial loans 1,354 - 3 (74 ) 1,283 Other agricultural loans 752 - - 4 756 State and political subdivision loans 762 - - (197 ) 565 Unallocated 354 - - 359 713 Total $ 12,884 $ (214 ) $ 14 $ 400 $ 13,084 For the three months ended March 31, 2018 Balance at December 31, 2017 Charge-offs Recoveries Provision Balance at March 31, 2018 Real estate loans: Residential $ 1,049 $ (15 ) $ - $ 43 $ 1,077 Commercial 3,867 - - 139 4,006 Agricultural 3,143 - 197 3,340 Construction 23 - - 16 39 Consumer 124 (13 ) 10 2 123 Other commercial loans 1,272 (45 ) 3 43 1,273 Other agricultural loans 492 (43 ) - 83 532 State and political subdivision loans 816 - - (27 ) 789 Unallocated 404 - - 4 408 Total $ 11,190 $ (116 ) $ 13 $ 500 $ 11,587 The Company allocates the ALLL based on the factors described below, which conform to the Company’s loan classification policy and credit quality measurements. In reviewing risk within the Company’s loan portfolio, management has determined there to be several different risk categories within the loan portfolio. The ALLL consists of amounts applicable to: (i) residential real estate loans; (ii) residential real estate home equity loans; (iii) commercial real estate loans; (iv) agricultural real estate loans; (v) real estate construction loans; (vi) other commercial and agricultural loans; (vii) consumer loans; (viii) other agricultural loans and (ix) state and political subdivision loans. Factors considered in this process include general loan terms, collateral, and availability of historical data to support the analysis. Historical loss percentages are calculated and used as the basis for calculating allowance allocations. Certain qualitative factors are evaluated to determine additional inherent risks in the loan portfolio, which are not necessarily reflected in the historical loss percentages. These factors are then added to the historical allocation percentage to get the adjusted factor to be applied to non-classified loans. The following qualitative factors are analyzed: · Level of and trends in delinquencies and impaired/classified loans § Change in volume and severity of past due loans § Volume of non-accrual loans § Volume and severity of classified, adversely or graded loans; · Level of and trends in charge-offs and recoveries; · Trends in volume, terms and nature of the loan portfolio; · Effects of any changes in risk selection and underwriting standards and any other changes in lending and recovery policies, procedures and practices; · Changes in the quality of the Company’s loan review system; · Experience, ability and depth of lending management and other relevant staff; · National, state, regional and local economic trends and business conditions § General economic conditions § Unemployment rates § Inflation rate/ Consumer Price Index § Changes in values of underlying collateral for collateral-dependent loans; · Industry conditions including the effects of external factors such as competition, legal, and regulatory requirements on the level of estimated credit losses; · Existence and effect of any credit concentrations, and changes in the level of such concentrations; and · Any change in the level of board oversight. The Company analyzes its loan portfolio at least each quarter to determine the adequacy of its ALLL. Loans determined to be TDRs are impaired and for purposes of estimating the ALLL must be individually evaluated for impairment. In calculating the impairment, the Company calculates the present value utilizing an analysis of discounted cash flows. If the present value calculated is below the recorded investment of the loan, impairment is recognized by a charge to the provision for loan and lease losses and a credit to the ALLL. For the three months ended March 31, 2019, the allowance for commercial real estate was decreased in general reserves due to a decrease in the amount of non-accrual, classified and past due loans, which was offset by an specific reserves. This was represented as an increase in the provision. The allowance for agricultural real estate loans was increased in general reserves as a result of higher loan balances, an increase in the amount of loans classified as non-accrual and past due. The result of this was represented as an increase in the provision. The allowance for other commercial loans was decreased as a result of a decrease in specific reserves and a decrease in the volume of classified loans. The result of these changes was represented as a decrease in the provision. The allowance for state and political subdivision was decreased as a result a decrease in the volume of classified loans. The result of this change was represented as a decrease in the provision. For the three months ended March 31, 2018, the allowance for residential real estate increased in general reserves for pooled loans as a result of increased loss rates reflected in the charge-offs for the three month period, as well as higher loan balances. The increase was offset by a decrease in the specific reserve for individually evaluated residential loans. This was represented as an increase to the provision. The allowance for commercial real estate was increased in general reserves due to growth in the commercial real estate loan portfolio. It was also impacted by an increase in specific reserves during the quarter. This was represented as an increase in the provision. The allowance for agricultural real estate loans was increased in general reserves as a result of higher loan balances. The result of this growth was represented as an increase in the provision. The allowance for other agricultural loans was increased in general reserves as a result of higher loan balances. The result of these changes was represented as an increase in the provision. Foreclosed Assets Held For Sale Foreclosed assets acquired in settlement of loans are carried at fair value, less estimated costs to sell, and are included in other assets on the Consolidated Balance Sheet. As of March 31, 2019 and December 31, 2018, included with other assets are $4,295,000 and $601,000, respectively, of foreclosed assets. As of March 31, 2019, included within the foreclosed assets are $561,000 of consumer residential mortgages that were foreclosed on or received via a deed in lieu transaction prior to the period end. As of March 31 2019, the Company has initiated formal foreclosure proceedings on $1,072,000 of consumer residential mortgages, which have not yet been transferred into foreclosed assets.

Goodwill and Other Intangible A

Goodwill and Other Intangible Assets	3 Months Ended
	Mar. 31, 2019
Goodwill and Other Intangible Assets [Abstract]
Goodwill and Other Intangible Assets	Note 6 – Goodwill and Other Intangible Assets The following table provides the gross carrying value and accumulated amortization of intangible assets as of March 31, 2019 and December 31, 2018 (in thousands): March 31, 2019 December 31, 2018 Gross carrying value Accumulated amortization Net carrying value Gross carrying value Accumulated amortization Net carrying value Amortized intangible assets (1): MSRs $ 1,763 $ (1,114 ) $ 649 $ 1,725 $ (1,066 ) $ 659 Core deposit intangibles 1,786 (909 ) 877 1,786 (851 ) 935 Covenant not to compete 125 (104 ) 21 125 (96 ) 29 Total amortized intangible assets $ 3,674 $ (2,127 ) $ 1,547 $ 3,636 $ (2,013 ) $ 1,623 Unamortized intangible assets: Goodwill $ 23,296 $ 23,296 (1) Excludes fully amortized intangible assets The following table provides the current year and estimated future amortization expense for amortized intangible assets for the next five years. We based our projections of amortization expense shown below on existing asset balances (in thousands) at March 31, 2019. Future amortization expense may vary from these projections: MSRs Core deposit intangibles Covenant not to compete Total Three months ended March 31, 2019 (actual) $ 48 $ 58 $ 8 $ 114 Three months ended March 31, 2018 (actual) 49 69 8 126 Estimate for year ending December 31, Remaining 2019 138 172 21 331 2020 150 197 - 347 2021 117 165 - 282 2022 88 133 - 221 2023 64 100 - 164

Leases

Leases	3 Months Ended
	Mar. 31, 2019
Leases [Abstract]
Leases	Note 7 – Leases The following table details the Company’s right of use asset and the corresponding lease liability for the Company’s operating leases as of March 31, 2019 and the impacted line item on the Consolidated Balance Sheet(in thousands): Lease Type Balance at March 31, 2019 Affected line item on the Consolidated Balance Sheet Right of Use Assets Operating $ 1,381 Other Assets Lease Liabilities: Operating $ 1,383 Other Liabilities The following table provides information related to the Company’s lease costs for the three months ended March 31, 2019 (in thousands): Lease Cost Operating lease cost $ 85 Variable lease cost 23 Total lease cost $ 108 The following table displays the weighted average remaining lease term and the weighted average discount rate for the Company’s operating leases outstanding as of March 31, 2019: Operating Weighted average term (years) 6.55 Weighted average discount rate 3.11% The following table provides the undiscounted cashflows related to operating leases as of March 31, 2019 along with a reconciliation to the discounted amount recorded on the March 31, 2019 Consolidated Balance Sheet (in thousands): Undiscounted cash flows due within Operating Remaining 2019 $ 250 2020 279 2021 238 2022 230 2023 142 2024 105 2025 and thereafter 291 Total undiscounted cash flows 1,535 Impact of present value discount 154 Amount reported on balance sheet $ 1,381

Employee Benefit Plans

Employee Benefit Plans	3 Months Ended
	Mar. 31, 2019
Employee Benefit Plans [Abstract]
Employee Benefit Plans	Note 8 - Employee Benefit Plans For additional detailed disclosure on the Company's pension and employee benefits plans, please refer to Note 11 of the Company's Consolidated Financial Statements included in the 2018 Annual Report on Form 10-K. Noncontributory Defined Benefit Pension Plan The Bank sponsors a trusteed noncontributory defined benefit pension plan (“Pension Plan”) covering substantially all employees and officers hired prior to January 1, 2007. Additionally, the Bank assumed the noncontributory defined benefit pension plan of the First National Bank of Fredericksburg (FNB) when it was acquired. The FNB plan was frozen prior to the acquisition and therefore, no additional benefits will accrue for employees covered under that plan. The Bank has begun proceedings to close the FNB plan, which is expected to occur in 2019. These two plans are collectively referred to herein as “the Plans.” In lieu of the Pension Plan, employees with a hire date of January 1, 2007 or later are eligible to receive, after meeting certain length of service requirements, an annual discretionary 401(k) plan contribution from the Bank equal to a percentage of an employee’s base compensation. The contribution amount, if any, is placed in a separate account within the 401(k) plan and is subject to a vesting requirement. For employees who are eligible to participate in the Pension Plan, the Pension Plan requires benefits to be paid to eligible employees based primarily upon age and compensation rates during employment. Upon retirement or other termination of employment, employees can elect either an annuity benefit or a lump sum distribution of vested benefits in the Pension Plan. The following sets forth the components of net periodic benefit costs of the Pension Plan and the line item on the Consolidated Statement of Income where such amounts are included, for the three months ended March 31, 2019 and 2018, respectively (in thousands): Three Months Ended March 31, 2019 2018 Affected line item on the Consolidated Statement of Income Service cost $ 89 $ 89 Salary and Employee Benefits Interest cost 139 163 Other Expenses Expected return on plan assets (205 ) (344 ) Other Expenses Net amortization and deferral 61 46 Other Expenses Net periodic benefit cost (benefit) $ 84 $ (46 ) The Bank expects to contribute $250,000 to the Pension Plans during 2019. Restricted Stock Plan The Company maintains a Restricted Stock Plan (the “Plan”) whereby employees and non-employee corporate directors are eligible to receive awards of restricted stock based upon performance related requirements. Awards granted under the Plan are in the form of the Company’s common stock and are subject to certain vesting requirements including continuous employment or service with the Company. In April of 2016, the Company’s shareholders authorized a total of 150,000 shares of the Company’s common stock to be made available under the Plan. As of March 31, 2019, 135,582 shares remain available to be issued under the Plan. The Plan assists the Company in attracting, retaining and motivating employees to make substantial contributions to the success of the Company and to increase the emphasis on the use of equity as a key component of compensation. The following table details the vesting, awarding and forfeiting of restricted shares during the three months ended March 31, 2019: Three months Weighted Unvested Average Shares Market Price Outstanding, beginning of period 9,764 $ 58.21 Granted - - Forfeited - - Vested (50 ) (51.13 ) Outstanding, end of period 9,714 $ 58.25 Compensation cost related to restricted stock is recognized, based on the market price of the stock at the grant date, over the vesting period. Compensation expense related to restricted stock was $67,000 and $56,000 for the three months ended March 31, 2019 and 2018, respectively. At March 31, 2019, the total compensation cost related to nonvested awards that has not yet been recognized was $566,000, which is expected to be recognized over the next three years.

Accumulated Comprehensive Loss

Accumulated Comprehensive Loss	3 Months Ended
	Mar. 31, 2019
Accumulated Comprehensive Loss [Abstract]
Accumulated Comprehensive Loss	Note 9 – Accumulated Comprehensive Loss The following tables present the changes in accumulated other comprehensive loss by component net of tax for the three months ended March 31, 2019 and 2018 (in thousands): Three months ended March 31, 2019 Unrealized gain (loss) on available for sale securities (a) Defined Benefit Pension Items (a) Total Balance as of December 31, 2018 $ (973 ) $ (2,948 ) $ (3,921 ) Other comprehensive income (loss) before reclassifications (net of tax) 1,048 - 1,048 Amounts reclassified from accumulated other comprehensive income (loss) (net of tax) - 48 48 Net current period other comprehensive income (loss) 1,048 48 1,096 Balance as of March 31, 2019 $ 75 $ (2,900 ) $ (2,825 ) Three months ended March 31, 2018 Unrealized gain (loss) on available Defined Benefit Pension Items (a) Total Balance as of December 31, 2017 $ (269 ) $ (3,129 ) $ (3,398 ) Change in Accounting policy for equity securities 1 - 1 Other comprehensive loss before reclassifications (net of tax) (1,617 ) - (1,617 ) Amounts reclassified from accumulated other comprehensive loss (net of tax) - 37 37 Net current period other comprehensive income (loss) (1,617 ) 37 (1,580 ) Balance as of March 31, 2018 $ (1,885 ) $ (3,092 ) $ (4,977 ) (a) Amounts in parentheses indicate debits on the Consolidated Balance Sheet. The following table presents the significant amounts reclassified out of each component of accumulated other comprehensive income for the three months ended March 31, 2019 and 2018 (in thousands): Details about accumulated other comprehensive income (loss) Amount reclassified from accumulated comprehensive income (loss) (a) Affected line item in the Consolidated Statement of Income Three Months Ended March 31, 2019 2018 Unrealized gains and losses on available for sale securities $ - $ - Available for sale securities gains, net - - Provision for income taxes $ - $ - Net of tax Defined benefit pension items $ (61 ) $ (46 ) Other expenses 13 9 Provision for income taxes $ (48 ) $ (37 ) Net of tax Total reclassifications $ (48 ) $ (37 ) (a) Amounts in parentheses indicate expenses and other amounts indicate income on the Consolidated Statement of Income

Fair Value Measurements

Fair Value Measurements	3 Months Ended
	Mar. 31, 2019
Fair Value Measurements [Abstract]
Fair Value Measurements	Note 10 – Fair Value Measurements The Company has established a hierarchal disclosure framework associated with the level of pricing observability utilized in measuring assets and liabilities at fair value. The three broad levels defined by this hierarchy are as follows Level I: Quoted prices are available in active markets for identical assets or liabilities as of the reported date. Level II: Pricing inputs are other than quoted prices in active markets, which are either directly or indirectly observable as of the reported date. The nature of these assets and liabilities include items for which quoted prices are available but traded less frequently, and items that are fair valued using other financial instruments, the parameters of which can be directly observed. Level III: Assets and liabilities that have little to no pricing observability as of the reported date. These items do not have two-way markets and are measured using management’s best estimate of fair value, where the inputs into the determination of fair value require significant management judgment or estimation. A description of the valuation methodologies used for instruments measured at fair value, as well as the general classification of such instruments pursuant to the valuation hierarchy, is set forth below. In general, fair value is based upon quoted market prices, where available. If such quoted market prices are not available, fair value is based upon internally developed models that primarily use, as inputs, observable market-based parameters. Valuation adjustments may be made to ensure that financial instruments are recorded at fair value. These adjustments may include amounts to reflect counterparty credit quality, the Company's creditworthiness, among other things, as well as unobservable parameters. Any such valuation adjustments are applied consistently over time. Our valuation methodologies may produce a fair value calculation that may not be indicative of net realizable value or reflective of future fair values. While management believes the Company’s valuation methodologies are appropriate and consistent with other market participants, the use of different methodologies or assumptions to determine the fair value of certain financial instruments could result in a different estimate of fair value at the reporting date. Transfers between levels of the fair value hierarchy are recognized on the actual date of the event or circumstances that caused the transfer, which generally coincides with the Company’s monthly and/or quarterly valuation process. Assets and Liabilities Required to be Measured at Fair Value on a Recurring Basis The fair values of equity securities and securities available for sale are determined by quoted prices in active markets, when available, and classified as Level I. If quoted market prices are not available, the fair value is determined by a matrix pricing, which is a mathematical technique, widely used in the industry to value debt securities without relying exclusively on quoted prices for the specific securities but rather by relying on the securities’ relationship to other benchmark quoted securities and classified as Level II. The fair values consider observable data that may include dealer quotes, market spreads, cash flows, the U.S. Treasury yield curve, live trading levels, trade execution data, market consensus prepayment speeds, credit information and the bond’s terms and conditions, among other things. The following tables present the assets and liabilities reported on the Consolidated Balance Sheet at their fair value on a recurring basis as of March 31, 2019 and December 31, 2018 by level within the fair value hierarchy (in thousands). Financial assets and liabilities are classified in their entirety based on the lowest level of input that is significant to the fair value measurement. March 31, 2019 Level I Level II Level III Total Fair value measurements on a recurring basis: Assets Equity securities $ 527 $ - $ - $ 527 Available for sale securities: U.S. Agency securities - 102,864 - 102,864 U.S. Treasury securities 33,507 - - 33,507 Obligations of state and political subdivisions - 60,598 - 60,598 Corporate obligations - 3,039 - 3,039 Mortgage-backed securities in government sponsored entities - 44,429 - 44,429 December 31, 2018 Level I Level II Level III Total Fair value measurements on a recurring basis: Assets Equity securities $ 516 $ - $ - $ 516 Available for sale securities: U.S. Agency securities - 106,385 - 106,385 U.S. Treasuries securities 33,358 - - 33,358 Obligations of state and political subdivisions - 52,047 - 52,047 Corporate obligations - 3,034 - 3,034 Mortgage-backed securities in government sponsored entities - 46,186 - 46,186 Assets and Liabilities Required to be Measured and Reported at Fair Value on a Nonrecurring Basis Assets measured at fair value on a nonrecurring basis as of March 31, 2019 and December 31, 2018 are included in the table below ( in thousands) March 31, 2019 Level I Level II Level III Total Impaired Loans $ - $ - $ 5,220 $ 5,220 Other real estate owned - - 3,560 3,560 December 31, 2018 Level I Level II Level III Total Impaired Loans $ - $ - $ 5,815 $ 5,815 Other real estate owned - - 532 532 · Impaired Loans - · Other Real Estate Owned (OREO) – The following table provides a listing of the significant unobservable inputs used in the fair value measurement process for items valued utilizing Level III techniques (dollars in thousands). March 31, 2019 Fair Value Valuation Technique(s) Unobservable input Range Weighted average Impaired Loans $ 5,220 Appraised Collateral Values Discount for time since appraisal 0-100 % 18.48 % Selling costs 5%-12 % 8.78 % Holding period 0 - 12 months 11.67 months Other real estate owned 3,560 Appraised Collateral Values Discount for time since appraisal 15-67 % 17.90 % December 31, 2018 Fair Value Valuation Technique(s) Unobservable input Range Impaired Loans 5,815 Appraised Collateral Values Discount for time since appraisal 0-100 % 19.22 % Selling costs 5%-12 % 8.70 % Holding period 6 - 12 months 11.61 months Other real estate owned 532 Appraised Collateral Values Discount for time since appraisal 20-55 % 31.44 % Financial Instruments Not Required to be Measured or Reported at Fair Value The carrying amount and fair value of the Company’s financial instruments that are not required to be measured or reported at fair value on a recurring basis are as follows (in thousands): Carrying March 31, 2019 Amount Fair Value Level I Level II Level III Financial assets: Interest bearing time deposits with other banks $ 15,498 $ 15,608 $ - $ - $ 15,608 Loans held for sale 183 183 183 - - Net loans 1,077,833 1,068,984 - - 1,068,984 Financial liabilities: Deposits 1,181,654 1,178,511 889,970 - 288,541 Borrowed funds 108,263 107,602 - - 107,602 Carrying December 31, 2018 Amount Fair Value Level I Level II Level III Financial assets: Interest bearing time deposits with other banks $ 15,498 $ 15,422 $ - $ - $ 15,422 Loans held for sale 1,127 1,126 - - 1,126 Net loans 1,068,999 1,062,645 - - 1,062,645 Financial liabilities: Deposits 1,185,156 1,180,694 886,686 - 294,008 Borrowed funds 91,194 90,427 - - 90,427 The carrying amounts for cash and due from banks, bank owned life insurance, regulatory stock, accrued interest receivable and payable approximate fair value and are considered Level I measurements.

Legal and Regulatory Proceeding

Legal and Regulatory Proceedings	3 Months Ended
	Mar. 31, 2019
Legal and Regulatory Proceedings [Abstract]
Legal and Regulatory Proceedings	Note 11 Legal and Regulatory Proceedings In the ordinary course of business, the Company is subject to legal proceedings, including claims, litigation, investigations and administrative proceedings, all of which are considered incidental to the normal conduct of business. Litigation may relate to lending, deposit and other customer relationships, vendor and contractual issues, employee matters, intellectual property matters, personal injuries and torts, regulatory and legal compliance, and other matters. The Company believes it has substantial defenses to the claims asserted against it in its currently outstanding legal proceedings and, with respect to such legal proceedings, intends to defend itself vigorously. Set forth below are descriptions of certain of the Company’s legal proceedings. The Bank was named as a defendant in a lawsuit filed in the United States Bankruptcy Court for Western District of New York District, Arnold v. First Citizens National Bank, wherein the plaintiff sought to avoid and recover various payments to First Citizens made by Cornerstone Homes, Inc. and avoid or subordinate liens made in favor of First Citizens on property of Cornerstone on multiple grounds, including that the transfers constituted fraudulent conveyances under applicable law. This case was settled in the first quarter of 2019 at which time the Bank acquired numerous residential real estate properties which have been recorded as foreclosed asset held for sale. The Company assesses its liabilities and contingencies in connection with outstanding legal proceedings utilizing the latest information available. Where it is probable that the Company will incur a loss and the amount of the loss can be reasonably estimated, the Company records a liability in its consolidated financial statements. These legal reserves may be increased or decreased to reflect any relevant developments. Where a loss is not probable or the amount of a probable loss is not reasonably estimable, the Company does not accrue legal reserves. Additionally, for those matters where a loss is reasonably possible and the amount of loss is reasonably estimable, the Company estimates the amount of losses that it could incur beyond the accrued legal reserves. Under U.S. GAAP, an event is “reasonably possible” if “the chance of the future event or events occurring is more than remote but less than likely” and an event is “remote" if “the chance of the future event or events occurring is slight.” While the outcome of legal proceedings and the timing of the ultimate resolution are inherently difficult to predict, based on information currently available, advice of counsel and available insurance coverage, the Company believes that it has established adequate legal reserves. Further, based upon available information, the Company is of the opinion that these legal proceedings, individually or in the aggregate, will not have a material adverse effect on the Company’s financial condition or results of operations. However, in the event of unexpected future developments, it is reasonably possible that an adverse outcome in any of the matters discussed above could be material to the Company’s business, consolidated financial position, results of operations or cash flows for any particular reporting period of occurrence.

Recent Accounting Pronouncement

Recent Accounting Pronouncements	3 Months Ended
	Mar. 31, 2019
Recent Accounting Pronouncements [Abstract]
Recent Accounting Pronouncements	Note 12 – Recent Accounting Pronouncements In June 2016, the FASB issued ASU 2016-13, Financial Instruments - Credit Losses: Measurement of Credit Losses on Financial Instruments, which changes the impairment model for most financial assets. This Update is intended to improve financial reporting by requiring timelier recording of credit losses on loans and other financial instruments held by financial institutions and other organizations. The underlying premise of the Update is that financial assets measured at amortized cost should be presented at the net amount expected to be collected, through an allowance for credit losses that is deducted from the amortized cost basis. The allowance for credit losses should reflect management’s current estimate of credit losses that are expected to occur over the remaining life of a financial asset. The income statement will be effected for the measurement of credit losses for newly recognized financial assets, as well as the expected increases or decreases of expected credit losses that have taken place during the period. ASU 2016-13 is effective for annual and interim periods beginning after December 15, 2019, and early adoption is permitted for annual and interim periods beginning after December 15, 2018. With certain exceptions, transition to the new requirements will be through a cumulative effect adjustment to opening retained earnings as of the beginning of the first reporting period in which the guidance is adopted. We expect to recognize a one-time cumulative effect adjustment to the allowance for loan losses as of the beginning of the first reporting period in which the new standard is effective, but cannot yet determine the magnitude of any such one-time adjustment or the overall impact of the new guidance on the consolidated financial statements. In that regard, we have formed a cross-functional working group, under the direction of our Chief Financial Officer. The working group is comprised of individuals from various functional areas including credit, loan origination and finance. We are currently working through our implementation plan which includes assessment and documentation of processes, internal controls and data sources; model development and documentation; and system configuration, among other things. We are also in the process of implementing a third-party vendor solution to assist us in the application of the ASU 2016-13. The adoption of the ASU 2016-13 could result in an increase in the allowance for loan losses as a result of changing from an “incurred loss” model, which encompasses allowances for current known and inherent losses within the portfolio, to an “expected loss” model, which encompasses allowances for losses expected to be incurred over the life of the portfolio. While we are currently unable to reasonably estimate the impact of adopting ASU 2016-13, we expect that the impact of adoption will be significantly influenced by the composition, characteristics and quality of our loan portfolio as well as the prevailing economic conditions and forecasts as of the adoption date. In January 2017, the FASB issued ASU 2017-04, Simplifying the Test for Goodwill Impairment. To simplify the subsequent measurement of goodwill, the FASB eliminated Step 2 from the goodwill impairment test. In computing the implied fair value of goodwill under Step 2, an entity had to perform procedures to determine the fair value at the impairment testing date of its assets and liabilities (including unrecognized assets and liabilities) following the procedure that would be required in determining the fair value of assets acquired and liabilities assumed in a business combination. Instead, under the amendments in this Update, an entity should perform its annual, or interim, goodwill impairment test by comparing the fair value of a reporting unit with its carrying amount. An entity should recognize an impairment charge for the amount by which the carrying amount exceeds the reporting units fair value; however, the loss recognized should not exceed the total amount of goodwill allocated to that reporting unit. A public business entity that is a U.S. Securities and Exchange Commission (SEC) filer should adopt the amendments in this Update for its annual or any interim goodwill impairment tests in fiscal years beginning after December 15, 2019. This Update is not expected to have a significant impact on the Company’s consolidated financial statements. In August 2018, the FASB issued ASU 2018-13, Fair Value Measurement (Topic 820): Disclosure Framework – Changes the Disclosure Requirements for Fair Value Measurements. The Update removes the requirement to disclose the amount of and reasons for transfers between Level I and Level II of the fair value hierarchy; the policy for timing of transfers between levels; and the valuation processes for Level III fair value measurements. The Update requires disclosure of changes in unrealized gains and losses for the period included in other comprehensive income (loss) for recurring Level III fair value measurements held at the end of the reporting period and the range and weighted average of significant unobservable inputs used to develop Level III fair value measurements. This Update is effective for all entities for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2019. This Update is not expected to have a significant impact on the Company’s consolidated financial statements. In August 2018, the FASB issued ASU 2018-14, Compensation – Retirement Benefits (Topic 715-20). This Update amends ASC 715 to add, remove and clarify disclosure requirements related to defined benefit pension and other postretirement plans. The Update eliminates the requirement to disclose the amounts in accumulated other comprehensive income expected to be recognized as part of net periodic benefit cost over the next year. The Update also removes the disclosure requirements for the effects of a one-percentage-point change on the assumed health care costs and the effect of this change in rates on service cost, interest cost and the benefit obligation for postretirement health care benefits. This Update is effective for public business entities for fiscal years ending after December 15, 2020, and must be applied on a retrospective basis. For all other entities, this Update is effective for fiscal years ending after December 15, 2021. This Update is not expected to have a significant impact on the Company’s consolidated financial statements. In March 2019, the FASB issued ASU 2019-01, Leases (Topic 842): Codification Improvements, which addressed issues lessors sometimes encounter. Specifically addressed in this Update were issues related to 1) determining the fair value of the underlying asset by the lessor that are not manufacturers or dealers (generally financial institutions and captive finance companies), and 2) lessors that are depository and lending institutions should classify principal and payments received under sales-type and direct financing leases within investing activities in the cash flow statement. The ASU also exempts both lessees and lessors from having to provide the interim disclosures required by ASC 250-10-50-3 in the fiscal year in which a company adopts the new leases standard. The amendments addressing the two lessor accounting issues are effective for public business entities for fiscal years beginning after December 15, 2019, and interim periods within those fiscal years. For all other entities, the effective date is for fiscal years beginning after December 15, 2019, and interim periods within fiscal years beginning after December 15, 2020. This Update is not expected to have a significant impact on the Company’s financial statements. In April 2019, the FASB issued ASU 2019-04, Codification Improvements to Topic 326, Financial Instruments – Credit Losses, Topic 815, Derivatives and Hedging, and Topic 825, Financial Instruments, which affects a variety of topics in the Codification and applies to all reporting entities within the scope of the affected accounting guidance. The Company is currently evaluating the impact the adoption of the standard will have on the Company’s financial position or results of operations.

Basis of Presentation (Policies

Basis of Presentation (Policies)	3 Months Ended
	Mar. 31, 2019
Basis of Presentation [Abstract]
Basis of Presentation	Citizens Financial Services, Inc. (individually and collectively with its direct and indirect subsidiaries, the “Company”) is a Pennsylvania corporation and the holding company of its wholly owned subsidiary, First Citizens Community Bank (the “Bank”), and of the Bank’s wholly owned subsidiaries, First Citizens Insurance Agency, Inc. (“First Citizens Insurance”) and 1 st The accompanying consolidated financial statements have been prepared pursuant to rules and regulations of the Securities and Exchange Commission (“SEC”) and in conformity with U.S. generally accepted accounting principles. Because this report is based on an interim period, certain information and footnote disclosures normally included in financial statements prepared in accordance with U.S. generally accepted accounting principles have been condensed or omitted. Certain of the prior year amounts have been reclassified to conform with the current year presentation. Such reclassifications had no effect on net income or stockholders’ equity. All material inter‑company balances and transactions have been eliminated in consolidation. In the opinion of management of the Company, the accompanying interim financial statements at March 31, 2019 and for the periods ended March 31, 2019 and 2018 include all adjustments, consisting of only normal recurring adjustments, necessary for a fair presentation of the financial condition and the results of operations at the dates and for the periods presented. In preparing the consolidated financial statements, management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities as of the date of the balance sheet and revenues and expenses for the period covered by the Consolidated Income Statement. The financial performance reported for the Company for the three month period ended March 31, 2019 is not necessarily indicative of the results to be expected for the full year. This information should be read in conjunction with the Company’s Annual Report on Form 10-K for the year ended December 31, 2018. In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842) . The standard requires lessees to recognize the assets and liabilities that arise from leases on the balance sheet. A lessee should recognize in the statement of financial position a liability to make lease payments (the lease liability) and a right-of-use asset representing its right to use the underlying asset for the lease term. A short-term lease is defined as one in which (a) the lease term is 12 months or less and (b) there is not an option to purchase the underlying asset that the lessee is reasonably certain to exercise. For short-term leases, lessees may elect to recognize lease payments over the lease term on a straight-line basis. “Leases (Topic 842) - Targeted Improvements,” ASU 2018-20, “Leases (Topic 842) - Narrow-Scope Improvements for Lessors,” Certain of the Company’s leases contain options to renew the lease after the initial term. Management considers the Company’s historical pattern of exercising renewal options on leases and the positive performance of the leased locations, when determining whether it is reasonably certain that the leases will be renewed. If management concludes that there is reasonable certainty about the renewal it is included in the calculation of the remaining term of each applicable lease. The discount rate utilized in calculating the present value of the remaining lease payments for each lease was the Federal Home Loan Bank of Pittsburgh advance rate corresponding to the remaining maturity of the lease as of January 1, 2019. We have included additional disclosures in note 7.

Revenue Recognition (Policies)

Revenue Recognition (Policies)	3 Months Ended
	Mar. 31, 2019
Revenue Recognition [Abstract]
Revenue Recognition	Effective January 1, 2018, the Company adopted Accounting Standards Update ASU 2014-09 Revenue from Contracts with Customers – Topic 606 · Service charges on deposit accounts – The Company has contracts with its deposit customers where fees are charged if certain parameters are not met. These agreements can be cancelled at any time by either the Company or the deposit customer. Revenue from these transactions is recognized on a monthly basis as the Company has an unconditional right to the fee consideration. The Company also has transaction fees related to specific transactions or activities resulting from a customer request or activity that include overdraft fees, online banking fees, interchange fees, ATM fees and other transaction fees. All of these fees are attributable to specific performance obligations of the Company where the revenue is recognized at a defined point in time upon the completion of the requested service/transaction. · Trust fees – Typical contracts for trust services are based on a fixed percentage of the assets earned ratably over a defined period and billed on a monthly basis. Fees charged to customers’ accounts are recognized as revenue over the period during which the Company fulfills its performance obligation under the contract (i.e., holding client asset in a managed fiduciary trust account). For these accounts, the performance obligation of the Company is typically satisfied by holding and managing the customer’s assets over time. Other fees related to specific customer requests are attributable to specific performance obligations of the Company where the revenue is recognized at a defined point in time, upon completion of the requested service/transaction. · Gains and losses on sale of other real estate owned – Gains and losses are recognized at the completion of the property sale when the buyer obtains control of the real estate and all of the performance obligations of the Company have been satisfied. Evidence of the buyer obtaining control of the asset include transfer of the property title, physical possession of the asset, and the buyer obtaining control of the risks and rewards related to the asset. In situations where the Company agrees to provide financing to facilitate the sale, additional analysis is performed to ensure that the contract for sale identifies the buyer and seller, the asset to be transferred, payment terms, and that the contract has a true commercial substance and that collection of amounts due from the buyer are reasonable. In situations where financing terms are not reflective of current market terms, the transaction price is discounted impacting the gain/loss and the carrying value of the asset. · Brokerage and insurance – Fees includes commissions from the sales of investments and insurance products recognized on a trade date basis as the performance obligation is satisfied at the point in time in which the trade is processed. Additional fees are based on a percentage of the market value of customer accounts and billed on a monthly or quarterly basis. The Company’s performance obligation under the contracts with certain customers is generally satisfied through the passage of time as the Company monitors and manages the assets in the customer’s portfolio and is not dependent on certain return or performance level of the customer’s portfolio. Fees for these services are billed monthly and are recorded as revenue at the end of the month for which the wealth management service has been performed. Other performance obligations (such as the delivery of account statements to customers) are generally considered immaterial to the overall transaction price.

Recent Accounting Pronounceme_2

Recent Accounting Pronouncements (Policies)	3 Months Ended
	Mar. 31, 2019
Recent Accounting Pronouncements [Abstract]
Recent Accounting Pronouncements	In June 2016, the FASB issued ASU 2016-13, Financial Instruments - Credit Losses: Measurement of Credit Losses on Financial Instruments, which changes the impairment model for most financial assets. This Update is intended to improve financial reporting by requiring timelier recording of credit losses on loans and other financial instruments held by financial institutions and other organizations. The underlying premise of the Update is that financial assets measured at amortized cost should be presented at the net amount expected to be collected, through an allowance for credit losses that is deducted from the amortized cost basis. The allowance for credit losses should reflect management’s current estimate of credit losses that are expected to occur over the remaining life of a financial asset. The income statement will be effected for the measurement of credit losses for newly recognized financial assets, as well as the expected increases or decreases of expected credit losses that have taken place during the period. ASU 2016-13 is effective for annual and interim periods beginning after December 15, 2019, and early adoption is permitted for annual and interim periods beginning after December 15, 2018. With certain exceptions, transition to the new requirements will be through a cumulative effect adjustment to opening retained earnings as of the beginning of the first reporting period in which the guidance is adopted. We expect to recognize a one-time cumulative effect adjustment to the allowance for loan losses as of the beginning of the first reporting period in which the new standard is effective, but cannot yet determine the magnitude of any such one-time adjustment or the overall impact of the new guidance on the consolidated financial statements. In that regard, we have formed a cross-functional working group, under the direction of our Chief Financial Officer. The working group is comprised of individuals from various functional areas including credit, loan origination and finance. We are currently working through our implementation plan which includes assessment and documentation of processes, internal controls and data sources; model development and documentation; and system configuration, among other things. We are also in the process of implementing a third-party vendor solution to assist us in the application of the ASU 2016-13. The adoption of the ASU 2016-13 could result in an increase in the allowance for loan losses as a result of changing from an “incurred loss” model, which encompasses allowances for current known and inherent losses within the portfolio, to an “expected loss” model, which encompasses allowances for losses expected to be incurred over the life of the portfolio. While we are currently unable to reasonably estimate the impact of adopting ASU 2016-13, we expect that the impact of adoption will be significantly influenced by the composition, characteristics and quality of our loan portfolio as well as the prevailing economic conditions and forecasts as of the adoption date. In January 2017, the FASB issued ASU 2017-04, Simplifying the Test for Goodwill Impairment. To simplify the subsequent measurement of goodwill, the FASB eliminated Step 2 from the goodwill impairment test. In computing the implied fair value of goodwill under Step 2, an entity had to perform procedures to determine the fair value at the impairment testing date of its assets and liabilities (including unrecognized assets and liabilities) following the procedure that would be required in determining the fair value of assets acquired and liabilities assumed in a business combination. Instead, under the amendments in this Update, an entity should perform its annual, or interim, goodwill impairment test by comparing the fair value of a reporting unit with its carrying amount. An entity should recognize an impairment charge for the amount by which the carrying amount exceeds the reporting units fair value; however, the loss recognized should not exceed the total amount of goodwill allocated to that reporting unit. A public business entity that is a U.S. Securities and Exchange Commission (SEC) filer should adopt the amendments in this Update for its annual or any interim goodwill impairment tests in fiscal years beginning after December 15, 2019. This Update is not expected to have a significant impact on the Company’s consolidated financial statements. In August 2018, the FASB issued ASU 2018-13, Fair Value Measurement (Topic 820): Disclosure Framework – Changes the Disclosure Requirements for Fair Value Measurements. The Update removes the requirement to disclose the amount of and reasons for transfers between Level I and Level II of the fair value hierarchy; the policy for timing of transfers between levels; and the valuation processes for Level III fair value measurements. The Update requires disclosure of changes in unrealized gains and losses for the period included in other comprehensive income (loss) for recurring Level III fair value measurements held at the end of the reporting period and the range and weighted average of significant unobservable inputs used to develop Level III fair value measurements. This Update is effective for all entities for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2019. This Update is not expected to have a significant impact on the Company’s consolidated financial statements. In August 2018, the FASB issued ASU 2018-14, Compensation – Retirement Benefits (Topic 715-20). This Update amends ASC 715 to add, remove and clarify disclosure requirements related to defined benefit pension and other postretirement plans. The Update eliminates the requirement to disclose the amounts in accumulated other comprehensive income expected to be recognized as part of net periodic benefit cost over the next year. The Update also removes the disclosure requirements for the effects of a one-percentage-point change on the assumed health care costs and the effect of this change in rates on service cost, interest cost and the benefit obligation for postretirement health care benefits. This Update is effective for public business entities for fiscal years ending after December 15, 2020, and must be applied on a retrospective basis. For all other entities, this Update is effective for fiscal years ending after December 15, 2021. This Update is not expected to have a significant impact on the Company’s consolidated financial statements. In March 2019, the FASB issued ASU 2019-01, Leases (Topic 842): Codification Improvements, which addressed issues lessors sometimes encounter. Specifically addressed in this Update were issues related to 1) determining the fair value of the underlying asset by the lessor that are not manufacturers or dealers (generally financial institutions and captive finance companies), and 2) lessors that are depository and lending institutions should classify principal and payments received under sales-type and direct financing leases within investing activities in the cash flow statement. The ASU also exempts both lessees and lessors from having to provide the interim disclosures required by ASC 250-10-50-3 in the fiscal year in which a company adopts the new leases standard. The amendments addressing the two lessor accounting issues are effective for public business entities for fiscal years beginning after December 15, 2019, and interim periods within those fiscal years. For all other entities, the effective date is for fiscal years beginning after December 15, 2019, and interim periods within fiscal years beginning after December 15, 2020. This Update is not expected to have a significant impact on the Company’s financial statements. In April 2019, the FASB issued ASU 2019-04, Codification Improvements to Topic 326, Financial Instruments – Credit Losses, Topic 815, Derivatives and Hedging, and Topic 825, Financial Instruments, which affects a variety of topics in the Codification and applies to all reporting entities within the scope of the affected accounting guidance. The Company is currently evaluating the impact the adoption of the standard will have on the Company’s financial position or results of operations.

Revenue Recognition (Tables)

Revenue Recognition (Tables)	3 Months Ended
	Mar. 31, 2019
Revenue Recognition [Abstract]
Disaggregation of Revenue Derived from Contracts with Customers	All revenue in the table below relates to goods and services transferred at a point in time. Three Months Ended March 31, Revenue stream 2019 2018 Service charges on deposit accounts Overdraft fees $ 358 367 Statement fees 51 54 Interchange revenue 540 531 ATM income 91 96 Other service charges 59 56 Total Service Charges 1,099 1,104 Trust 232 251 Brokerage and insurance 293 181 Other 111 85 Total $ 1,735 $ 1,621

Earnings per Share (Tables)

Earnings per Share (Tables)	3 Months Ended
	Mar. 31, 2019
Earnings per Share [Abstract]
Computation of Earnings per Share	The following table sets forth the computation of earnings per share. Earnings per share calculations give retroactive effect to stock dividends declared by the Company. Three months ended March 31, 2019 2018 Net income applicable to common stock $ 4,405,000 $ 4,247,000 Basic earnings per share computation Weighted average common shares outstanding 3,494,010 3,512,552 Earnings per share - basic $ 1.26 $ 1.21 Diluted earnings per share computation Weighted average common shares outstanding for basic earnings per share 3,494,010 3,512,552 Add: Dilutive effects of restricted stock - 363 Weighted average common shares outstanding for dilutive earnings per share 3,494,010 3,512,915 Earnings per share - diluted $ 1.26 $ 1.21

Investments (Tables)

Investments (Tables)	3 Months Ended
	Mar. 31, 2019
Investments [Abstract]
Amortized Cost and Fair Value of Investment Securities	The amortized cost, gross unrealized gains and losses, and fair value of investment securities at March 31, 2019 and December 31, 2018 were as follows (in thousands): Gross Gross Amortized Unrealized Unrealized Fair March 31, 2019 Cost Gains Losses Value Available-for-sale securities: U.S. agency securities $ 102,388 $ 940 $ (464 ) $ 102,864 U.S. treasury securities 33,828 - (321 ) 33,507 Obligations of state and political subdivisions 60,375 267 (44 ) 60,598 Corporate obligations 3,000 39 - 3,039 Mortgage-backed securities in government sponsored entities 44,751 143 (465 ) 44,429 Total available-for-sale securities $ 244,342 $ 1,389 $ (1,294 ) $ 244,437 Gross Gross Amortized Unrealized Unrealized Fair December 31, 2018 Cost Gains Losses Value Available-for-sale securities: U.S. agency securities $ 106,516 $ 509 $ (640 ) $ 106,385 U.S. treasury securities 33,813 - (455 ) 33,358 Obligations of state and political subdivisions 52,074 150 (177 ) 52,047 Corporate obligations 3,000 34 - 3,034 Mortgage-backed securities in government sponsored entities 46,839 59 (712 ) 46,186 Total available-for-sale securities $ 242,242 $ 752 $ (1,984 ) $ 241,010
Unrealized Losses and Fair Value of Investments	The following table shows the Company’s gross unrealized losses and fair value of the Company’s investments with unrealized losses that are not deemed to be other-than-temporarily impaired, aggregated by investment category and length of time, which individual securities have been in a continuous unrealized loss position, at March 31, 2019 and December 31, 2018 (in thousands). As of March 31, 2019, the Company owned 84 securities whose fair value was less than their cost basis. March 31, 2019 Less than Twelve Months Twelve Months or Greater Total Gross Gross Gross Fair Unrealized Fair Unrealized Fair Unrealized Value Losses Value Losses Value Losses U.S. agency securities $ - $ - $ 44,321 $ (464 ) $ 44,321 $ (464 ) U.S. treasury securities - - 33,507 (321 ) 33,507 (321 ) Obligations of state and political subdivisions - - 8,070 (44 ) 8,070 (44 ) Mortgage-backed securities in government sponsored entities - - 32,526 (465 ) 32,526 (465 ) Total securities $ - $ - $ 118,424 $ (1,294 ) $ 118,424 $ (1,294 ) December 31, 2018 Less than Twelve Months Twelve Months or Greater Total Gross Gross Gross Fair Unrealized Fair Unrealized Fair Unrealized Value Losses Value Losses Value Losses U.S. agency securities $ 5,981 $ (5 ) $ 52,673 $ (635 ) $ 58,654 $ (640 ) U.S. treasury securities 4,948 (31 ) 28,410 (424 ) 33,358 (455 ) Obligations of states and political subdivisions 8,979 (22 ) 12,441 (155 ) 21,420 (177 ) Mortgage-backed securities in government sponsored entities 5,272 (18 ) 32,570 (694 ) 37,842 (712 ) Total securities $ 25,180 $ (76 ) $ 126,094 $ (1,908 ) $ 151,274 $ (1,984 )
Unrealized Gains (Losses) Related to Equity Securities	The following table presents the net gains on the Company’s equity investments recognized in earnings during the three month ended March 31, 2019 and 2018, and the portion of unrealized gains for the period that relates to equity investments held at March 31, 2019 and 2018: Three Months Ended March 31, Equity Securities 2019 2018 Net gains (losses) recognized in equity securities during the period $ 11 $ 6 Less: Net gains realized on the sale of equity securities during the period - - Net unrealized gains (losses) $ 11 $ 6
Amortized Cost and Fair Value of Debt Securities by Contractual Maturity	The amortized cost and fair value of debt securities (excludes equity securities) at March 31, 2019, by contractual maturity, are shown below (in thousands): Amortized Cost Fair Value Available-for-sale debt securities: Due in one year or less $ 25,824 $ 25,698 Due after one year through five years 110,098 110,052 Due after five years through ten years 50,487 50,803 Due after ten years 57,933 57,884 Total $ 244,342 $ 244,437

Loans (Tables)

Loans (Tables)	3 Months Ended
	Mar. 31, 2019
Loans [Abstract]
Loan Portfolio and Allowance for Loan Losses	The following table summarizes the primary segments of the loan portfolio and how those segments are analyzed within the allowance for loan losses as of March 31, 2019 and December 31, 2018 (in thousands): March 31, 2019 Total Loans Individually evaluated for impairment Loans acquired with deteriorated credit quality Collectively evaluated for impairment Real estate loans: Residential $ 214,635 $ 1,178 $ 28 $ 213,429 Commercial 334,371 10,724 1,291 322,356 Agricultural 295,547 5,562 - 289,985 Construction 18,611 - - 18,611 Consumer 9,773 - - 9,773 Other commercial loans 74,323 2,072 486 71,765 Other agricultural loans 43,245 1,428 - 41,817 State and political subdivision loans 100,412 - - 100,412 Total 1,090,917 20,964 1,805 1,068,148 Allowance for loan losses 13,084 721 - 12,363 Net loans $ 1,077,833 $ 20,243 $ 1,805 $ 1,055,785 December 31, 2018 Total Loans Individually evaluated for impairment Loans acquired with deteriorated credit quality Collectively evaluated for impairment Real estate loans: Residential $ 215,305 $ 890 $ 28 $ 214,387 Commercial 319,265 13,327 1,321 304,617 Agricultural 284,520 5,592 - 278,928 Construction 33,913 - - 33,913 Consumer 9,858 - - 9,858 Other commercial loans 74,118 2,206 510 71,402 Other agricultural loans 42,186 1,435 - 40,751 State and political subdivision loans 102,718 - - 102,718 Total 1,081,883 23,450 1,859 1,056,574 Allowance for loan losses 12,884 676 - 12,208 Net loans $ 1,068,999 $ 22,774 $ 1,859 $ 1,044,366
Accretable Yield for Purchased Credit Impaired Loans	Changes in the accretable yield for PCI loans were as follows for the three months ended March 31, 2019 and 2018, respectively (in thousands): Three months ended March 31, 2019 2018 Balance at beginning of period $ 104 $ 106 Accretion (2 ) (24 ) Balance at end of period $ 102 $ 82
Loans Acquired with Specific Evidence of Deterioration in Credit Quality	The following table presents additional information regarding loans acquired with specific evidence of deterioration in credit quality under ASC 310-30 (in thousands): March 31, December 31, 2018 Outstanding balance $ 4,521 $ 4,529 Carrying amount 1,805 1,859
Impaired Financing Receivables with Associated Allowance Amount	The following table includes the recorded investment and unpaid principal balances for impaired financing receivables by class, excluding PCI loans, with the associated allowance amount, if applicable (in thousands) Recorded Recorded Unpaid Investment Investment Total Principal With No With Recorded Related March 31, 2019 Balance Allowance Allowance Investment Allowance Real estate loans: Mortgages $ 1,239 $ 856 $ 238 $ 1,094 $ 10 Home Equity 103 11 73 84 13 Commercial 11,242 9,635 1,089 10,724 310 Agricultural 5,569 2,368 3,194 5,562 83 Construction - - - - - Consumer - - - - - Other commercial loans 2,608 1,752 320 2,072 146 Other agricultural loans 1,483 119 1,309 1,428 159 State and political subdivision loans - - - - - Total $ 22,244 $ 14,741 $ 6,223 $ 20,964 $ 721 Recorded Recorded Unpaid Investment Investment Total Principal With No With Recorded Related December 31, 2018 Balance Allowance Allowance Investment Allowance Real estate loans: Mortgages $ 932 $ 515 $ 288 $ 803 $ 10 Home Equity 106 12 75 87 14 Commercial 16,326 11,933 1,394 13,327 216 Agricultural 5,598 2,386 3,206 5,592 84 Construction - - - - - Consumer - - - - - Other commercial loans 2,711 1,836 370 2,206 193 Other agricultural loans 1,487 120 1,315 1,435 159 State and political subdivision loans - - - - - Total $ 27,160 $ 16,802 $ 6,648 $ 23,450 $ 676 The following tables includes the average balance of impaired financing receivables by class and the income recognized on these receivables for the three month periods ended March 31, 2019 and 2018(in thousands): For the Three Months ended March 31, 2019 March 31, 2018 Interest Interest Average Interest Income Average Interest Income Recorded Income Recognized Recorded Income Recognized Investment Recognized Cash Basis Investment Recognized Cash Basis Real estate loans: Mortgages $ 1,103 $ 4 $ - $ 1,023 $ 4 $ - Home Equity 85 1 - 107 1 - Commercial 12,548 119 6 13,795 122 5 Agricultural 5,575 32 - 4,086 51 - Construction - - - - - - Consumer - - - 4 - - Other commercial loans 2,137 1 - 4,156 26 - Other agricultural loans 1,431 2 - 1,370 10 - State and political subdivision loans - - - - - - Total $ 22,879 $ 159 $ 6 $ 24,541 $ 214 $ 5
Financing Receivable Credit Exposures by Internally Assigned Grades	The following tables represent credit exposures by internally assigned grades as of March 31, 2019 and December 31, 2018 (in thousands) March 31, 2019 Pass Special Mention Substandard Doubtful Loss Ending Balance Real estate loans: Commercial $ 316,782 $ 10,140 $ 7,410 $ 39 $ - $ 334,371 Agricultural 273,727 11,735 10,085 - - 295,547 Construction 18,611 - - - - 18,611 Other commercial loans 71,048 736 2,469 70 - 74,323 Other agricultural loans 39,699 1,660 1,886 - - 43,245 State and political subdivision loans 99,873 - 539 - - 100,412 Total $ 819,740 $ 24,271 $ 22,389 $ 109 $ - $ 866,509 December 31, 2018 Pass Special Mention Substandard Doubtful Loss Ending Balance Real estate loans: Commercial $ 297,690 $ 10,792 $ 10,743 $ 40 $ - $ 319,265 Agricultural 264,732 10,017 9,771 - - 284,520 Construction 33,913 - - - - 33,913 Other commercial loans 70,425 777 2,800 116 - 74,118 Other agricultural loans 38,628 1,724 1,834 - - 42,186 State and political subdivision loans 92,666 9,481 571 - - 102,718 Total $ 798,054 $ 32,791 $ 25,719 $ 156 $ - $ 856,720 The following table presents the recorded investment in those loan classes based on payment activity as of March 31, 2019 and December 31, 2018 (: March 31, 2019 Performing Non-performing PCI Total Real estate loans: Mortgages $ 155,440 $ 1,032 $ 28 $ 156,500 Home Equity 58,041 94 - 58,135 Consumer 9,773 - - 9,773 Total $ 223,254 $ 1,126 $ 28 $ 224,408 December 31, 2018 Performing Non-performing PCI Total Real estate loans: Mortgages $ 155,360 $ 1,099 $ 28 $ 156,487 Home Equity 58,736 82 - 58,818 Consumer 9,832 26 - 9,858 Total $ 223,928 $ 1,207 $ 28 $ 225,163
Aging Analysis of Past Due Financing Receivables	The following table includes an aging analysis of the recorded investment of past due financing receivables as of March 31, 2019 and December 31, 2018 Total 90 Days or 30-59 Days 60-89 Days 90 Days Total Past Financing Greater and March 31, 2019 Past Due Past Due Or Greater Due Current PCI Receivables Accruing Real estate loans: Mortgages $ 592 $ 83 $ 717 $ 1,392 $ 155,080 $ 28 $ 156,500 $ 23 Home Equity 401 87 89 577 57,558 - 58,135 17 Commercial 1,888 499 2,368 4,755 328,325 1,291 334,371 4 Agricultural 991 - 3,596 4,587 290,960 - 295,547 - Construction - - - - 18,611 - 18,611 - Consumer 96 - - 96 9,677 - 9,773 - Other commercial loans 396 - 1,980 2,376 71,461 486 74,323 20 Other agricultural loans 180 36 1,196 1,412 41,833 - 43,245 - State and political subdivision loans - - - - 100,412 - 100,412 - Total $ 4,544 $ 705 $ 9,946 $ 15,195 $ 1,073,917 $ 1,805 $ 1,090,917 $ 64 Loans considered non-accrual $ 354 $ 425 $ 9,882 $ 10,661 $ 1,039 $ - $ 11,700 Loans still accruing 4,190 280 64 4,534 1,072,878 1,805 1,079,217 Total $ 4,544 $ 705 $ 9,946 $ 15,195 $ 1,073,917 $ 1,805 $ 1,090,917 90 Days or 30-59 Days 60-89 Days 90 Days Total Past Total Financing Greater and December 31, 2018 Past Due Past Due Or Greater Due Current PCI Receivables Accruing Real estate loans: Mortgages $ 483 $ 789 $ 686 $ 1,958 $ 154,501 $ 28 $ 156,487 $ 20 Home Equity 257 108 63 428 58,390 - 58,818 - Commercial 999 631 4,706 6,336 311,608 1,321 319,265 36 Agricultural 121 - 3,184 3,305 281,215 - 284,520 - Construction - - - - 33,913 - 33,913 - Consumer 37 14 12 63 9,795 - 9,858 12 Other commercial loans 141 53 2,061 2,255 71,353 510 74,118 - Other agricultural loans - - 1,201 1,201 40,985 - 42,186 - State and political subdivision loans - - - - 102,718 - 102,718 - Total $ 2,038 $ 1,595 $ 11,913 $ 15,546 $ 1,064,478 $ 1,859 $ 1,081,883 $ 68 Loans considered non-accrual $ 72 $ 253 $ 11,845 $ 12,170 $ 1,554 $ - $ 13,724 Loans still accruing 1,966 1,342 68 3,376 1,062,924 1,859 1,068,159 Total $ 2,038 $ 1,595 $ 11,913 $ 15,546 $ 1,064,478 $ 1,859 $ 1,081,883
Financing Receivables on Nonaccrual Status	The following table reflects the financing receivables, excluding PCI loans, on non-accrual status as of March 31, 2019 and December 31, 2018, respectively. The balances are presented by class of financing receivable (in thousands): March 31, 2019 December 31, 2018 Real estate loans: Mortgages $ 1,009 $ 1,079 Home Equity 77 82 Commercial 3,689 5,957 Agricultural 3,607 3,206 Construction - - Consumer - 14 Other commercial loans 2,053 2,185 Other agricultural loans 1,265 1,201 State and political subdivision - - $ 11,700 $ 13,724
Troubled Debt Restructurings on Financing Receivables	Loan modifications that are considered TDRs completed during the three months ended March 31, 2019 and 2018 were as follows (dollars in thousands): For the Three Months Ended March 31, 2019 Number of contracts Pre-modification Outstanding Recorded Investment Post-Modification Outstanding Recorded Investment Interest Modification Term Modification Interest Modification Term Modification Interest Modification Term Modification Real estate loans: Commercial - 1 $ - $ 548 $ - $ 548 Total - 1 $ - $ 548 $ - $ 548 For the Three Months Ended March 31, 2018 Number of contracts Pre-modification Outstanding Recorded Investment Post-Modification Outstanding Recorded Investment Interest Modification Term Modification Interest Modification Term Modification Interest Modification Term Modification Real estate loans: Mortgages - 1 $ - $ 7 $ - $ 7 Total - 1 $ - $ 7 $ - $ 7
Subsequent Default Recorded Investment	The following table presents the recorded investment in loans that were modified as TDRs during each 12-month period prior to the current reporting periods, which began January 1, 2019 and 2018 (3 month periods), respectively, and that subsequently defaulted during these reporting periods (dollars in thousands): For the Three Months Ended March 31, 2019 March 31, 2018 Number of contracts Recorded investment Number of contracts Recorded investment Other agricultural loans 1 $ 124 - $ - Total recidivism 1 $ 124 - $ -
Allowance for Loan Losses by Impairment Method	The following table segregates the allowance for loan losses (ALLL) into the amount required for loans individually evaluated for impairment and the amount required for loans collectively evaluated for impairment as of March 31, 2019 and December 31, 2018, respectively (in thousands): March 31, 2019 December 31, 2018 Individually evaluated for impairment Collectively evaluated for impairment Total Individually evaluated for impairment Collectively evaluated for impairment Total Real estate loans: Residential $ 23 $ 1,066 $ 1,089 $ 24 $ 1,081 $ 1,105 Commercial 310 3,820 4,130 216 3,899 4,115 Agricultural 83 4,309 4,392 84 4,180 4,264 Construction - 32 32 - 58 58 Consumer - 124 124 - 120 120 Other commercial loans 146 1,137 1,283 193 1,161 1,354 Other agricultural loans 159 597 756 159 593 752 State and political subdivision loans - 565 565 - 762 762 Unallocated - 713 713 - 354 354 Total $ 721 $ 12,363 $ 13,084 $ 676 $ 12,208 $ 12,884
Roll forward of Allowance for Loan Losses by Portfolio Segment	The following tables roll forward the balance of the ALLL by portfolio segment for the three months ended March 31, 2019 and 2018, respectively (in thousands): For the three months ended March 31, 2019 Balance at December 31, 2018 Charge-offs Recoveries Provision Balance at March 31, 2019 Real estate loans: Residential $ 1,105 $ - $ - $ (16 ) $ 1,089 Commercial 4,115 (200 ) - 215 4,130 Agricultural 4,264 - - 128 4,392 Construction 58 - - (26 ) 32 Consumer 120 (14 ) 11 7 124 Other commercial loans 1,354 - 3 (74 ) 1,283 Other agricultural loans 752 - - 4 756 State and political subdivision loans 762 - - (197 ) 565 Unallocated 354 - - 359 713 Total $ 12,884 $ (214 ) $ 14 $ 400 $ 13,084 For the three months ended March 31, 2018 Balance at December 31, 2017 Charge-offs Recoveries Provision Balance at March 31, 2018 Real estate loans: Residential $ 1,049 $ (15 ) $ - $ 43 $ 1,077 Commercial 3,867 - - 139 4,006 Agricultural 3,143 - 197 3,340 Construction 23 - - 16 39 Consumer 124 (13 ) 10 2 123 Other commercial loans 1,272 (45 ) 3 43 1,273 Other agricultural loans 492 (43 ) - 83 532 State and political subdivision loans 816 - - (27 ) 789 Unallocated 404 - - 4 408 Total $ 11,190 $ (116 ) $ 13 $ 500 $ 11,587

Goodwill and Other Intangible_2

Goodwill and Other Intangible Assets (Tables)	3 Months Ended
	Mar. 31, 2019
Goodwill and Other Intangible Assets [Abstract]
Gross Carrying Value and Accumulated Amortization of Intangible Assets	The following table provides the gross carrying value and accumulated amortization of intangible assets as of March 31, 2019 and December 31, 2018 (in thousands): March 31, 2019 December 31, 2018 Gross carrying value Accumulated amortization Net carrying value Gross carrying value Accumulated amortization Net carrying value Amortized intangible assets (1): MSRs $ 1,763 $ (1,114 ) $ 649 $ 1,725 $ (1,066 ) $ 659 Core deposit intangibles 1,786 (909 ) 877 1,786 (851 ) 935 Covenant not to compete 125 (104 ) 21 125 (96 ) 29 Total amortized intangible assets $ 3,674 $ (2,127 ) $ 1,547 $ 3,636 $ (2,013 ) $ 1,623 Unamortized intangible assets: Goodwill $ 23,296 $ 23,296 (1) Excludes fully amortized intangible assets
Future Amortization Expense for Amortized Intangible Assets	The following table provides the current year and estimated future amortization expense for amortized intangible assets for the next five years. We based our projections of amortization expense shown below on existing asset balances (in thousands) at March 31, 2019. Future amortization expense may vary from these projections: MSRs Core deposit intangibles Covenant not to compete Total Three months ended March 31, 2019 (actual) $ 48 $ 58 $ 8 $ 114 Three months ended March 31, 2018 (actual) 49 69 8 126 Estimate for year ending December 31, Remaining 2019 138 172 21 331 2020 150 197 - 347 2021 117 165 - 282 2022 88 133 - 221 2023 64 100 - 164

Leases (Tables)

Leases (Tables)	3 Months Ended
	Mar. 31, 2019
Leases [Abstract]
Right of Use Assets and Lease Liabilities	The following table details the Company’s right of use asset and the corresponding lease liability for the Company’s operating leases as of March 31, 2019 and the impacted line item on the Consolidated Balance Sheet(in thousands): Lease Type Balance at March 31, 2019 Affected line item on the Consolidated Balance Sheet Right of Use Assets Operating $ 1,381 Other Assets Lease Liabilities: Operating $ 1,383 Other Liabilities
Lease Cost	The following table provides information related to the Company’s lease costs for the three months ended March 31, 2019 (in thousands): Lease Cost Operating lease cost $ 85 Variable lease cost 23 Total lease cost $ 108
Weighted Average Remaining Lease Term and Discount Rate	The following table displays the weighted average remaining lease term and the weighted average discount rate for the Company’s operating leases outstanding as of March 31, 2019: Operating Weighted average term (years) 6.55 Weighted average discount rate 3.11%
Undiscounted Cashflows Due Related to Operating Leases	The following table provides the undiscounted cashflows related to operating leases as of March 31, 2019 along with a reconciliation to the discounted amount recorded on the March 31, 2019 Consolidated Balance Sheet (in thousands): Undiscounted cash flows due within Operating Remaining 2019 $ 250 2020 279 2021 238 2022 230 2023 142 2024 105 2025 and thereafter 291 Total undiscounted cash flows 1,535 Impact of present value discount 154 Amount reported on balance sheet $ 1,381

Employee Benefit Plans (Tables)

Employee Benefit Plans (Tables)	3 Months Ended
	Mar. 31, 2019
Employee Benefit Plans [Abstract]
Components of Net Periodic Benefit Costs	The following sets forth the components of net periodic benefit costs of the Pension Plan and the line item on the Consolidated Statement of Income where such amounts are included, for the three months ended March 31, 2019 and 2018, respectively (in thousands): Three Months Ended March 31, 2019 2018 Affected line item on the Consolidated Statement of Income Service cost $ 89 $ 89 Salary and Employee Benefits Interest cost 139 163 Other Expenses Expected return on plan assets (205 ) (344 ) Other Expenses Net amortization and deferral 61 46 Other Expenses Net periodic benefit cost (benefit) $ 84 $ (46 )
Restricted Stock Activity	The following table details the vesting, awarding and forfeiting of restricted shares during the three months ended March 31, 2019: Three months Weighted Unvested Average Shares Market Price Outstanding, beginning of period 9,764 $ 58.21 Granted - - Forfeited - - Vested (50 ) (51.13 ) Outstanding, end of period 9,714 $ 58.25

Accumulated Comprehensive Loss

Accumulated Comprehensive Loss (Tables)	3 Months Ended
	Mar. 31, 2019
Accumulated Comprehensive Loss [Abstract]
Changes in Accumulated Other Comprehensive Loss by Component, Net of Tax	The following tables present the changes in accumulated other comprehensive loss by component net of tax for the three months ended March 31, 2019 and 2018 (in thousands): Three months ended March 31, 2019 Unrealized gain (loss) on available for sale securities (a) Defined Benefit Pension Items (a) Total Balance as of December 31, 2018 $ (973 ) $ (2,948 ) $ (3,921 ) Other comprehensive income (loss) before reclassifications (net of tax) 1,048 - 1,048 Amounts reclassified from accumulated other comprehensive income (loss) (net of tax) - 48 48 Net current period other comprehensive income (loss) 1,048 48 1,096 Balance as of March 31, 2019 $ 75 $ (2,900 ) $ (2,825 ) Three months ended March 31, 2018 Unrealized gain (loss) on available Defined Benefit Pension Items (a) Total Balance as of December 31, 2017 $ (269 ) $ (3,129 ) $ (3,398 ) Change in Accounting policy for equity securities 1 - 1 Other comprehensive loss before reclassifications (net of tax) (1,617 ) - (1,617 ) Amounts reclassified from accumulated other comprehensive loss (net of tax) - 37 37 Net current period other comprehensive income (loss) (1,617 ) 37 (1,580 ) Balance as of March 31, 2018 $ (1,885 ) $ (3,092 ) $ (4,977 ) (a) Amounts in parentheses indicate debits on the Consolidated Balance Sheet.
Significant Amounts Reclassified Out of Each Component of Accumulated Other Comprehensive Income	The following table presents the significant amounts reclassified out of each component of accumulated other comprehensive income for the three months ended March 31, 2019 and 2018 (in thousands): Details about accumulated other comprehensive income (loss) Amount reclassified from accumulated comprehensive income (loss) (a) Affected line item in the Consolidated Statement of Income Three Months Ended March 31, 2019 2018 Unrealized gains and losses on available for sale securities $ - $ - Available for sale securities gains, net - - Provision for income taxes $ - $ - Net of tax Defined benefit pension items $ (61 ) $ (46 ) Other expenses 13 9 Provision for income taxes $ (48 ) $ (37 ) Net of tax Total reclassifications $ (48 ) $ (37 ) (a) Amounts in parentheses indicate expenses and other amounts indicate income on the Consolidated Statement of Income

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	3 Months Ended
	Mar. 31, 2019
Fair Value Measurements [Abstract]
Assets Measured at Fair Value on a Recurring Basis	The following tables present the assets and liabilities reported on the Consolidated Balance Sheet at their fair value on a recurring basis as of March 31, 2019 and December 31, 2018 by level within the fair value hierarchy (in thousands). Financial assets and liabilities are classified in their entirety based on the lowest level of input that is significant to the fair value measurement. March 31, 2019 Level I Level II Level III Total Fair value measurements on a recurring basis: Assets Equity securities $ 527 $ - $ - $ 527 Available for sale securities: U.S. Agency securities - 102,864 - 102,864 U.S. Treasury securities 33,507 - - 33,507 Obligations of state and political subdivisions - 60,598 - 60,598 Corporate obligations - 3,039 - 3,039 Mortgage-backed securities in government sponsored entities - 44,429 - 44,429 December 31, 2018 Level I Level II Level III Total Fair value measurements on a recurring basis: Assets Equity securities $ 516 $ - $ - $ 516 Available for sale securities: U.S. Agency securities - 106,385 - 106,385 U.S. Treasuries securities 33,358 - - 33,358 Obligations of state and political subdivisions - 52,047 - 52,047 Corporate obligations - 3,034 - 3,034 Mortgage-backed securities in government sponsored entities - 46,186 - 46,186
Assets Measured at Fair Value on Non-recurring Basis	Assets measured at fair value on a nonrecurring basis as of March 31, 2019 and December 31, 2018 are included in the table below ( in thousands) March 31, 2019 Level I Level II Level III Total Impaired Loans $ - $ - $ 5,220 $ 5,220 Other real estate owned - - 3,560 3,560 December 31, 2018 Level I Level II Level III Total Impaired Loans $ - $ - $ 5,815 $ 5,815 Other real estate owned - - 532 532
Significant Unobservable Inputs Used in Fair Value Measurement Process	The following table provides a listing of the significant unobservable inputs used in the fair value measurement process for items valued utilizing Level III techniques (dollars in thousands). March 31, 2019 Fair Value Valuation Technique(s) Unobservable input Range Weighted average Impaired Loans $ 5,220 Appraised Collateral Values Discount for time since appraisal 0-100 % 18.48 % Selling costs 5%-12 % 8.78 % Holding period 0 - 12 months 11.67 months Other real estate owned 3,560 Appraised Collateral Values Discount for time since appraisal 15-67 % 17.90 % December 31, 2018 Fair Value Valuation Technique(s) Unobservable input Range Impaired Loans 5,815 Appraised Collateral Values Discount for time since appraisal 0-100 % 19.22 % Selling costs 5%-12 % 8.70 % Holding period 6 - 12 months 11.61 months Other real estate owned 532 Appraised Collateral Values Discount for time since appraisal 20-55 % 31.44 %
Fair Value of Financial Instruments	The carrying amount and fair value of the Company’s financial instruments that are not required to be measured or reported at fair value on a recurring basis are as follows (in thousands): Carrying March 31, 2019 Amount Fair Value Level I Level II Level III Financial assets: Interest bearing time deposits with other banks $ 15,498 $ 15,608 $ - $ - $ 15,608 Loans held for sale 183 183 183 - - Net loans 1,077,833 1,068,984 - - 1,068,984 Financial liabilities: Deposits 1,181,654 1,178,511 889,970 - 288,541 Borrowed funds 108,263 107,602 - - 107,602 Carrying December 31, 2018 Amount Fair Value Level I Level II Level III Financial assets: Interest bearing time deposits with other banks $ 15,498 $ 15,422 $ - $ - $ 15,422 Loans held for sale 1,127 1,126 - - 1,126 Net loans 1,068,999 1,062,645 - - 1,062,645 Financial liabilities: Deposits 1,185,156 1,180,694 886,686 - 294,008 Borrowed funds 91,194 90,427 - - 90,427

Basis of Presentation (Details)

Basis of Presentation (Details) - USD ($) $ in Thousands	Mar. 31, 2019	Dec. 31, 2018
New Accounting Pronouncements and Changes in Accounting Principles [Abstract]
Lease liabilities	$ 1,381
ASU 2016-02 [Member]
New Accounting Pronouncements and Changes in Accounting Principles [Abstract]
Right-of-use assets		$ 1,454
Lease liabilities		$ 1,454

Revenue Recognition (Details)

Revenue Recognition (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Revenue from Customers [Abstract]
Revenue from customers	$ 1,735	$ 1,621
Service Charges [Member]
Revenue from Customers [Abstract]
Revenue from customers	1,099	1,104
Overdraft Fees [Member]
Revenue from Customers [Abstract]
Revenue from customers	358	367
Statement Fees [Member]
Revenue from Customers [Abstract]
Revenue from customers	51	54
Interchange Revenue [Member]
Revenue from Customers [Abstract]
Revenue from customers	540	531
ATM Income [Member]
Revenue from Customers [Abstract]
Revenue from customers	91	96
Other Service Charges [Member]
Revenue from Customers [Abstract]
Revenue from customers	59	56
Trust [Member]
Revenue from Customers [Abstract]
Revenue from customers	232	251
Brokerage and Insurance [Member]
Revenue from Customers [Abstract]
Revenue from customers	293	181
Other [Member]
Revenue from Customers [Abstract]
Revenue from customers	$ 111	$ 85
Revenue [Member] | Product Concentration Risk [Member] | Products and Services Not within the Scope of ASC 606 [Member]
Concentration Risk [Abstract]
Concentration risk percentage	89.80%	89.40%

Earnings per Share (Details)

Earnings per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Earnings per share basic and diluted [Abstract]
Net income applicable to common stock	$ 4,405	$ 4,247
Basic earnings per share computation [Abstract]
Weighted average common shares outstanding (in shares)	3,494,010	3,512,552
Earnings per share - basic (in dollars per share)	$ 1.26	$ 1.21
Diluted earnings per share computation [Abstract]
Weighted average common shares outstanding for basic earnings per share (in shares)	3,494,010	3,512,552
Add: Dilutive effects of restricted stock (in shares)	0	363
Weighted average common shares outstanding for dilutive earnings per share (in shares)	3,494,010	3,512,915
Earnings per share - diluted (in dollars per share)	$ 1.26	$ 1.21
Restricted Stock [Member]
Antidilutive Securities [Abstract]
Antidilutive restricted stock excluded from net income per share calculations (in shares)	6,705	426
Restricted Stock [Member] | Minimum [Member]
Antidilutive Securities [Abstract]
Antidilutive stock share price range (in dollars per share)	$ 47.81	$ 49.87
Restricted Stock [Member] | Maximum [Member]
Antidilutive Securities [Abstract]
Antidilutive stock share price range (in dollars per share)	$ 62.93	$ 61.04

Investments (Details)

Investments (Details) $ in Thousands	3 Months Ended
	Mar. 31, 2019USD ($)Security	Mar. 31, 2018USD ($)	Dec. 31, 2018USD ($)
Debt Securities [Abstract]
Amortized cost	$ 244,342		$ 242,242
Gross unrealized gains	1,389		752
Gross unrealized losses	(1,294)		(1,984)
Fair value	$ 244,437		241,010
Number of securities owned with fair value less than cost | Security	84
Available-for-sale, Debt Securities, Fair Value and Gross Unrealized Losses [Abstract]
Less than twelve months, Fair value	$ 0		25,180
Twelve months or greater, Fair value	118,424		126,094
Total, Fair value	118,424		151,274
Less than twelve months, Gross unrealized losses	0		(76)
Twelve months or greater, Gross unrealized losses	(1,294)		(1,908)
Total, Gross Unrealized Losses	(1,294)		(1,984)
Proceeds from sale of securities available-for-sale	0	$ 0
Equity Securities [Abstract]
Net gains (losses) recognized in equity securities during the period	11	6
Less: Net gains realized on the sale of equity securities during the period	0	0
Net unrealized gains (losses)	11	$ 6
Investment securities pledged as collateral	210,200		221,200
Available-for-Sale Debt Securities, Amortized Cost [Abstract]
Due in one year or less	25,824
Due after one year through five years	110,098
Due after five years through ten years	50,487
Due after ten years	57,933
Amortized cost	244,342		242,242
Available-for-Sale Debt Securities, Fair Value [Abstract]
Due in one year or less	25,698
Due after one year through five years	110,052
Due after five years through ten years	50,803
Due after ten years	57,884
Fair value	244,437		241,010
U.S. Agency Securities [Member]
Debt Securities [Abstract]
Amortized cost	102,388		106,516
Gross unrealized gains	940		509
Gross unrealized losses	(464)		(640)
Fair value	102,864		106,385
Available-for-sale, Debt Securities, Fair Value and Gross Unrealized Losses [Abstract]
Less than twelve months, Fair value	0		5,981
Twelve months or greater, Fair value	44,321		52,673
Total, Fair value	44,321		58,654
Less than twelve months, Gross unrealized losses	0		(5)
Twelve months or greater, Gross unrealized losses	(464)		(635)
Total, Gross Unrealized Losses	(464)		(640)
Available-for-Sale Debt Securities, Amortized Cost [Abstract]
Amortized cost	102,388		106,516
Available-for-Sale Debt Securities, Fair Value [Abstract]
Fair value	102,864		106,385
U.S. Treasury Securities [Member]
Debt Securities [Abstract]
Amortized cost	33,828		33,813
Gross unrealized gains	0		0
Gross unrealized losses	(321)		(455)
Fair value	33,507		33,358
Available-for-sale, Debt Securities, Fair Value and Gross Unrealized Losses [Abstract]
Less than twelve months, Fair value	0		4,948
Twelve months or greater, Fair value	33,507		28,410
Total, Fair value	33,507		33,358
Less than twelve months, Gross unrealized losses	0		(31)
Twelve months or greater, Gross unrealized losses	(321)		(424)
Total, Gross Unrealized Losses	(321)		(455)
Available-for-Sale Debt Securities, Amortized Cost [Abstract]
Amortized cost	33,828		33,813
Available-for-Sale Debt Securities, Fair Value [Abstract]
Fair value	33,507		33,358
Obligations of State and Political Subdivisions [Member]
Debt Securities [Abstract]
Amortized cost	60,375		52,074
Gross unrealized gains	267		150
Gross unrealized losses	(44)		(177)
Fair value	60,598		52,047
Available-for-sale, Debt Securities, Fair Value and Gross Unrealized Losses [Abstract]
Less than twelve months, Fair value	0		8,979
Twelve months or greater, Fair value	8,070		12,441
Total, Fair value	8,070		21,420
Less than twelve months, Gross unrealized losses	0		(22)
Twelve months or greater, Gross unrealized losses	(44)		(155)
Total, Gross Unrealized Losses	(44)		(177)
Available-for-Sale Debt Securities, Amortized Cost [Abstract]
Amortized cost	60,375		52,074
Available-for-Sale Debt Securities, Fair Value [Abstract]
Fair value	60,598		52,047
Corporate Obligations [Member]
Debt Securities [Abstract]
Amortized cost	3,000		3,000
Gross unrealized gains	39		34
Gross unrealized losses	0		0
Fair value	3,039		3,034
Available-for-Sale Debt Securities, Amortized Cost [Abstract]
Amortized cost	3,000		3,000
Available-for-Sale Debt Securities, Fair Value [Abstract]
Fair value	3,039		3,034
Mortgage-backed Securities in Government Sponsored Entities [Member]
Debt Securities [Abstract]
Amortized cost	44,751		46,839
Gross unrealized gains	143		59
Gross unrealized losses	(465)		(712)
Fair value	44,429		46,186
Available-for-sale, Debt Securities, Fair Value and Gross Unrealized Losses [Abstract]
Less than twelve months, Fair value	0		5,272
Twelve months or greater, Fair value	32,526		32,570
Total, Fair value	32,526		37,842
Less than twelve months, Gross unrealized losses	0		(18)
Twelve months or greater, Gross unrealized losses	(465)		(694)
Total, Gross Unrealized Losses	(465)		(712)
Available-for-Sale Debt Securities, Amortized Cost [Abstract]
Amortized cost	44,751		46,839
Available-for-Sale Debt Securities, Fair Value [Abstract]
Fair value	$ 44,429		$ 46,186

Loans, Primary Segments Portfol

Loans, Primary Segments Portfolio and Accretable Yield for PCI Loans (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018	Dec. 31, 2018
Segments of loan portfolio and allowance for loan losses [Abstract]
Total financing receivables	$ 1,090,917		$ 1,081,883
Individually evaluated for impairment	20,964		23,450
Loans acquired with deteriorated credit quality	1,805		1,859
Collectively evaluated for impairment	1,068,148		1,056,574
Allowance for loan losses	13,084		12,884
Individually evaluated for impairment	721		676
Allowance for loan losses related to loans acquired with deteriorated credit quality	0		0
Collectively evaluated for impairment	12,363		12,208
Net loans	1,077,833		1,068,999
Net loans, individually evaluated for impairment	20,243		22,774
Net loans, loans acquired with deteriorated credit quality	1,805		1,859
Net loans, collectively evaluated for impairment	$ 1,055,785		1,044,366
Minimum [Member]
Segments of loan portfolio and allowance for loan losses [Abstract]
Number of days past for loan to be considered impaired, Minimum	90 days
First Mortgage [Member] | Minimum [Member]
Segments of loan portfolio and allowance for loan losses [Abstract]
Period of mortgage on real estate	15 years
First Mortgage [Member] | Maximum [Member]
Segments of loan portfolio and allowance for loan losses [Abstract]
Period of mortgage on real estate	30 years
Second Mortgage [Member] | Maximum [Member]
Segments of loan portfolio and allowance for loan losses [Abstract]
Period of mortgage on real estate	15 years
Real Estate Loans [Member] | Residential [Member]
Segments of loan portfolio and allowance for loan losses [Abstract]
Total financing receivables	$ 214,635		215,305
Individually evaluated for impairment	1,178		890
Loans acquired with deteriorated credit quality	28		28
Collectively evaluated for impairment	213,429		214,387
Individually evaluated for impairment	23		24
Collectively evaluated for impairment	1,066		1,081
Real Estate Loans [Member] | Commercial [Member]
Segments of loan portfolio and allowance for loan losses [Abstract]
Total financing receivables	334,371		319,265
Individually evaluated for impairment	10,724		13,327
Loans acquired with deteriorated credit quality	1,291		1,321
Collectively evaluated for impairment	322,356		304,617
Individually evaluated for impairment	310		216
Collectively evaluated for impairment	3,820		3,899
Real Estate Loans [Member] | Agricultural [Member]
Segments of loan portfolio and allowance for loan losses [Abstract]
Total financing receivables	295,547		284,520
Individually evaluated for impairment	5,562		5,592
Loans acquired with deteriorated credit quality	0		0
Collectively evaluated for impairment	289,985		278,928
Individually evaluated for impairment	83		84
Collectively evaluated for impairment	4,309		4,180
Real Estate Loans [Member] | Construction [Member]
Segments of loan portfolio and allowance for loan losses [Abstract]
Total financing receivables	18,611		33,913
Individually evaluated for impairment	0		0
Loans acquired with deteriorated credit quality	0		0
Collectively evaluated for impairment	18,611		33,913
Individually evaluated for impairment	0		0
Collectively evaluated for impairment	32		58
Consumer [Member]
Segments of loan portfolio and allowance for loan losses [Abstract]
Total financing receivables	9,773		9,858
Individually evaluated for impairment	0		0
Loans acquired with deteriorated credit quality	0		0
Collectively evaluated for impairment	9,773		9,858
Individually evaluated for impairment	0		0
Collectively evaluated for impairment	124		120
Other Commercial Loans [Member]
Segments of loan portfolio and allowance for loan losses [Abstract]
Total financing receivables	74,323		74,118
Individually evaluated for impairment	2,072		2,206
Loans acquired with deteriorated credit quality	486		510
Collectively evaluated for impairment	71,765		71,402
Individually evaluated for impairment	146		193
Collectively evaluated for impairment	1,137		1,161
Other Agricultural Loans [Member]
Segments of loan portfolio and allowance for loan losses [Abstract]
Total financing receivables	43,245		42,186
Individually evaluated for impairment	1,428		1,435
Loans acquired with deteriorated credit quality	0		0
Collectively evaluated for impairment	41,817		40,751
Individually evaluated for impairment	159		159
Collectively evaluated for impairment	597		593
State and Political Subdivision Loans [Member]
Segments of loan portfolio and allowance for loan losses [Abstract]
Total financing receivables	100,412		102,718
Individually evaluated for impairment	0		0
Loans acquired with deteriorated credit quality	0		0
Collectively evaluated for impairment	100,412		102,718
Individually evaluated for impairment	0		0
Collectively evaluated for impairment	565		762
First National Bank of Fredericksburg [Member]
Changes in the accretable yield for purchased credit-impaired loans [Roll Forward]
Balance at beginning of period	104	$ 106
Accretion	(2)	(24)
Balance at end of period	102	$ 82
Loans acquired with specific evidence of deterioration in credit quality [Abstract]
Outstanding balance	4,521		4,529
Carrying amount	$ 1,805		$ 1,859

Loans, Impaired Financing Recei

Loans, Impaired Financing Receivable (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018	Dec. 31, 2018
Impaired Financing Receivable [Abstract]
Unpaid Principal Balance	$ 22,244		$ 27,160
Recorded Investment With No Allowance	14,741		16,802
Recorded Investment With Allowance	6,223		6,648
Total Recorded Investment	20,964		23,450
Related Allowance	721		676
Average Recorded Investment	22,879	$ 24,541
Interest Income Recognized	159	214
Interest Income Recognized Cash Basis	6	5
Real Estate Loans [Member] | Mortgages [Member]
Impaired Financing Receivable [Abstract]
Unpaid Principal Balance	1,239		932
Recorded Investment With No Allowance	856		515
Recorded Investment With Allowance	238		288
Total Recorded Investment	1,094		803
Related Allowance	10		10
Average Recorded Investment	1,103	1,023
Interest Income Recognized	4	4
Interest Income Recognized Cash Basis	0	0
Real Estate Loans [Member] | Home Equity [Member]
Impaired Financing Receivable [Abstract]
Unpaid Principal Balance	103		106
Recorded Investment With No Allowance	11		12
Recorded Investment With Allowance	73		75
Total Recorded Investment	84		87
Related Allowance	13		14
Average Recorded Investment	85	107
Interest Income Recognized	1	1
Interest Income Recognized Cash Basis	0	0
Real Estate Loans [Member] | Commercial [Member]
Impaired Financing Receivable [Abstract]
Unpaid Principal Balance	11,242		16,326
Recorded Investment With No Allowance	9,635		11,933
Recorded Investment With Allowance	1,089		1,394
Total Recorded Investment	10,724		13,327
Related Allowance	310		216
Average Recorded Investment	12,548	13,795
Interest Income Recognized	119	122
Interest Income Recognized Cash Basis	6	5
Real Estate Loans [Member] | Agricultural [Member]
Impaired Financing Receivable [Abstract]
Unpaid Principal Balance	5,569		5,598
Recorded Investment With No Allowance	2,368		2,386
Recorded Investment With Allowance	3,194		3,206
Total Recorded Investment	5,562		5,592
Related Allowance	83		84
Average Recorded Investment	5,575	4,086
Interest Income Recognized	32	51
Interest Income Recognized Cash Basis	0	0
Real Estate Loans [Member] | Construction [Member]
Impaired Financing Receivable [Abstract]
Unpaid Principal Balance	0		0
Recorded Investment With No Allowance	0		0
Recorded Investment With Allowance	0		0
Total Recorded Investment	0		0
Related Allowance	0		0
Average Recorded Investment	0	0
Interest Income Recognized	0	0
Interest Income Recognized Cash Basis	0	0
Consumer [Member]
Impaired Financing Receivable [Abstract]
Unpaid Principal Balance	0		0
Recorded Investment With No Allowance	0		0
Recorded Investment With Allowance	0		0
Total Recorded Investment	0		0
Related Allowance	0		0
Average Recorded Investment	0	4
Interest Income Recognized	0	0
Interest Income Recognized Cash Basis	0	0
Other Commercial Loans [Member]
Impaired Financing Receivable [Abstract]
Unpaid Principal Balance	2,608		2,711
Recorded Investment With No Allowance	1,752		1,836
Recorded Investment With Allowance	320		370
Total Recorded Investment	2,072		2,206
Related Allowance	146		193
Average Recorded Investment	2,137	4,156
Interest Income Recognized	1	26
Interest Income Recognized Cash Basis	0	0
Other Agricultural Loans [Member]
Impaired Financing Receivable [Abstract]
Unpaid Principal Balance	1,483		1,487
Recorded Investment With No Allowance	119		120
Recorded Investment With Allowance	1,309		1,315
Total Recorded Investment	1,428		1,435
Related Allowance	159		159
Average Recorded Investment	1,431	1,370
Interest Income Recognized	2	10
Interest Income Recognized Cash Basis	0	0
State and Political Subdivision Loans [Member]
Impaired Financing Receivable [Abstract]
Unpaid Principal Balance	0		0
Recorded Investment With No Allowance	0		0
Recorded Investment With Allowance	0		0
Total Recorded Investment	0		0
Related Allowance	0		$ 0
Average Recorded Investment	0	0
Interest Income Recognized	0	0
Interest Income Recognized Cash Basis	$ 0	$ 0

Loans, Credit Quality Indicator

Loans, Credit Quality Indicator (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2019	Dec. 31, 2018
Financing Receivable by credit exposure [Abstract]
Total	$ 224,408	$ 225,163
Minimum [Member]
Financing Receivable [Abstract]
Percentage of dollar volume of commercial loan portfolio to be reviewed	50.00%
Amount over which all new loans to be reviewed	$ 1,000
Amount over which all relationships to be reviewed	1,000
Amount which is 30 days past due to be reviewed for all aggregate loan relationships	750
Real Estate Loans [Member] | Commercial [Member]
Financing Receivable by credit exposure [Abstract]
Total	334,371	319,265
Real Estate Loans [Member] | Agricultural [Member]
Financing Receivable by credit exposure [Abstract]
Total	295,547	284,520
Real Estate Loans [Member] | Construction [Member]
Financing Receivable by credit exposure [Abstract]
Total	18,611	33,913
Real Estate Loans [Member] | Mortgages [Member]
Financing Receivable by credit exposure [Abstract]
Total	156,500	156,487
Real Estate Loans [Member] | Home Equity [Member]
Financing Receivable by credit exposure [Abstract]
Total	58,135	58,818
Consumer [Member]
Financing Receivable by credit exposure [Abstract]
Total	9,773	9,858
Other Commercial Loans [Member]
Financing Receivable by credit exposure [Abstract]
Total	74,323	74,118
Other Agricultural Loans [Member]
Financing Receivable by credit exposure [Abstract]
Total	43,245	42,186
State and Political Subdivision Loans [Member]
Financing Receivable by credit exposure [Abstract]
Total	100,412	102,718
Pass [Member]
Financing Receivable by credit exposure [Abstract]
Total	819,740	798,054
Pass [Member] | Real Estate Loans [Member] | Commercial [Member]
Financing Receivable by credit exposure [Abstract]
Total	316,782	297,690
Pass [Member] | Real Estate Loans [Member] | Agricultural [Member]
Financing Receivable by credit exposure [Abstract]
Total	273,727	264,732
Pass [Member] | Real Estate Loans [Member] | Construction [Member]
Financing Receivable by credit exposure [Abstract]
Total	18,611	33,913
Pass [Member] | Other Commercial Loans [Member]
Financing Receivable by credit exposure [Abstract]
Total	71,048	70,425
Pass [Member] | Other Agricultural Loans [Member]
Financing Receivable by credit exposure [Abstract]
Total	39,699	38,628
Pass [Member] | State and Political Subdivision Loans [Member]
Financing Receivable by credit exposure [Abstract]
Total	99,873	92,666
Special Mention [Member]
Financing Receivable by credit exposure [Abstract]
Total	24,271	32,791
Special Mention [Member] | Real Estate Loans [Member] | Commercial [Member]
Financing Receivable by credit exposure [Abstract]
Total	10,140	10,792
Special Mention [Member] | Real Estate Loans [Member] | Agricultural [Member]
Financing Receivable by credit exposure [Abstract]
Total	11,735	10,017
Special Mention [Member] | Real Estate Loans [Member] | Construction [Member]
Financing Receivable by credit exposure [Abstract]
Total	0	0
Special Mention [Member] | Other Commercial Loans [Member]
Financing Receivable by credit exposure [Abstract]
Total	736	777
Special Mention [Member] | Other Agricultural Loans [Member]
Financing Receivable by credit exposure [Abstract]
Total	1,660	1,724
Special Mention [Member] | State and Political Subdivision Loans [Member]
Financing Receivable by credit exposure [Abstract]
Total	0	9,481
Substandard [Member]
Financing Receivable by credit exposure [Abstract]
Total	22,389	25,719
Substandard [Member] | Real Estate Loans [Member] | Commercial [Member]
Financing Receivable by credit exposure [Abstract]
Total	7,410	10,743
Substandard [Member] | Real Estate Loans [Member] | Agricultural [Member]
Financing Receivable by credit exposure [Abstract]
Total	10,085	9,771
Substandard [Member] | Real Estate Loans [Member] | Construction [Member]
Financing Receivable by credit exposure [Abstract]
Total	0	0
Substandard [Member] | Other Commercial Loans [Member]
Financing Receivable by credit exposure [Abstract]
Total	2,469	2,800
Substandard [Member] | Other Agricultural Loans [Member]
Financing Receivable by credit exposure [Abstract]
Total	1,886	1,834
Substandard [Member] | State and Political Subdivision Loans [Member]
Financing Receivable by credit exposure [Abstract]
Total	539	571
Doubtful [Member]
Financing Receivable by credit exposure [Abstract]
Total	109	156
Doubtful [Member] | Real Estate Loans [Member] | Commercial [Member]
Financing Receivable by credit exposure [Abstract]
Total	39	40
Doubtful [Member] | Real Estate Loans [Member] | Agricultural [Member]
Financing Receivable by credit exposure [Abstract]
Total	0	0
Doubtful [Member] | Real Estate Loans [Member] | Construction [Member]
Financing Receivable by credit exposure [Abstract]
Total	0	0
Doubtful [Member] | Other Commercial Loans [Member]
Financing Receivable by credit exposure [Abstract]
Total	70	116
Doubtful [Member] | Other Agricultural Loans [Member]
Financing Receivable by credit exposure [Abstract]
Total	0	0
Doubtful [Member] | State and Political Subdivision Loans [Member]
Financing Receivable by credit exposure [Abstract]
Total	0	0
Loss [Member]
Financing Receivable by credit exposure [Abstract]
Total	0	0
Loss [Member] | Real Estate Loans [Member] | Commercial [Member]
Financing Receivable by credit exposure [Abstract]
Total	0	0
Loss [Member] | Real Estate Loans [Member] | Agricultural [Member]
Financing Receivable by credit exposure [Abstract]
Total	0	0
Loss [Member] | Real Estate Loans [Member] | Construction [Member]
Financing Receivable by credit exposure [Abstract]
Total	0	0
Loss [Member] | Other Commercial Loans [Member]
Financing Receivable by credit exposure [Abstract]
Total	0	0
Loss [Member] | Other Agricultural Loans [Member]
Financing Receivable by credit exposure [Abstract]
Total	0	0
Loss [Member] | State and Political Subdivision Loans [Member]
Financing Receivable by credit exposure [Abstract]
Total	0	0
Internally Assigned Grade [Member]
Financing Receivable by credit exposure [Abstract]
Total	866,509	856,720
Performing [Member]
Financing Receivable by credit exposure [Abstract]
Total	223,254	223,928
Performing [Member] | Real Estate Loans [Member] | Mortgages [Member]
Financing Receivable by credit exposure [Abstract]
Total	155,440	155,360
Performing [Member] | Real Estate Loans [Member] | Home Equity [Member]
Financing Receivable by credit exposure [Abstract]
Total	58,041	58,736
Performing [Member] | Consumer [Member]
Financing Receivable by credit exposure [Abstract]
Total	9,773	9,832
Nonperforming [Member]
Financing Receivable by credit exposure [Abstract]
Total	1,126	1,207
Nonperforming [Member] | Real Estate Loans [Member] | Mortgages [Member]
Financing Receivable by credit exposure [Abstract]
Total	1,032	1,099
Nonperforming [Member] | Real Estate Loans [Member] | Home Equity [Member]
Financing Receivable by credit exposure [Abstract]
Total	94	82
Nonperforming [Member] | Consumer [Member]
Financing Receivable by credit exposure [Abstract]
Total	0	26
PCI [Member]
Financing Receivable by credit exposure [Abstract]
Total	28	28
PCI [Member] | Real Estate Loans [Member] | Mortgages [Member]
Financing Receivable by credit exposure [Abstract]
Total	28	28
PCI [Member] | Real Estate Loans [Member] | Home Equity [Member]
Financing Receivable by credit exposure [Abstract]
Total	0	0
PCI [Member] | Consumer [Member]
Financing Receivable by credit exposure [Abstract]
Total	$ 0	$ 0

Loans, Past Due (Details)

Loans, Past Due (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2019	Dec. 31, 2018
Recorded investment of past due [Abstract]
Total past due	$ 15,195	$ 15,546
Current	1,073,917	1,064,478
PCI	1,805	1,859
Total financing receivables	1,090,917	1,081,883
90 Days or greater and accruing	64	68
Financing receivables on nonaccrual status [Abstract]
Total past due and non-accrual	10,661	12,170
Current and non-accrual	1,039	1,554
PCI Loans considered non accrual	0	0
Financing receivable nonaccrual status	11,700	13,724
Financing receivables on accrual status [Abstract]
Total past due and still accruing	4,534	3,376
Current and still accruing	1,072,878	1,062,924
PCI Loans still accruing	1,805	1,859
Total financing receivables and still accruing	$ 1,079,217	1,068,159
Minimum [Member]
Financing receivables on nonaccrual status [Abstract]
Period of past due after which loans considered as non accrual	90 days
30 to 59 Days Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	$ 4,544	2,038
Financing receivables on nonaccrual status [Abstract]
Total past due and non-accrual	354	72
Financing receivables on accrual status [Abstract]
Total past due and still accruing	4,190	1,966
60 to 89 Days Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	705	1,595
Financing receivables on nonaccrual status [Abstract]
Total past due and non-accrual	425	253
Financing receivables on accrual status [Abstract]
Total past due and still accruing	280	1,342
90 Days Or Greater [Member]
Recorded investment of past due [Abstract]
Total past due	9,946	11,913
Financing receivables on nonaccrual status [Abstract]
Total past due and non-accrual	9,882	11,845
Financing receivables on accrual status [Abstract]
Total past due and still accruing	64	68
Real Estate Loans [Member] | Mortgages [Member]
Recorded investment of past due [Abstract]
Total past due	1,392	1,958
Current	155,080	154,501
PCI	28	28
Total financing receivables	156,500	156,487
90 Days or greater and accruing	23	20
Financing receivables on nonaccrual status [Abstract]
Financing receivable nonaccrual status	1,009	1,079
Real Estate Loans [Member] | Mortgages [Member] | 30 to 59 Days Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	592	483
Real Estate Loans [Member] | Mortgages [Member] | 60 to 89 Days Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	83	789
Real Estate Loans [Member] | Mortgages [Member] | 90 Days Or Greater [Member]
Recorded investment of past due [Abstract]
Total past due	717	686
Real Estate Loans [Member] | Home Equity [Member]
Recorded investment of past due [Abstract]
Total past due	577	428
Current	57,558	58,390
PCI	0	0
Total financing receivables	58,135	58,818
90 Days or greater and accruing	17	0
Financing receivables on nonaccrual status [Abstract]
Financing receivable nonaccrual status	77	82
Real Estate Loans [Member] | Home Equity [Member] | 30 to 59 Days Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	401	257
Real Estate Loans [Member] | Home Equity [Member] | 60 to 89 Days Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	87	108
Real Estate Loans [Member] | Home Equity [Member] | 90 Days Or Greater [Member]
Recorded investment of past due [Abstract]
Total past due	89	63
Real Estate Loans [Member] | Commercial [Member]
Recorded investment of past due [Abstract]
Total past due	4,755	6,336
Current	328,325	311,608
PCI	1,291	1,321
Total financing receivables	334,371	319,265
90 Days or greater and accruing	4	36
Financing receivables on nonaccrual status [Abstract]
Financing receivable nonaccrual status	3,689	5,957
Real Estate Loans [Member] | Commercial [Member] | 30 to 59 Days Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	1,888	999
Real Estate Loans [Member] | Commercial [Member] | 60 to 89 Days Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	499	631
Real Estate Loans [Member] | Commercial [Member] | 90 Days Or Greater [Member]
Recorded investment of past due [Abstract]
Total past due	2,368	4,706
Real Estate Loans [Member] | Agricultural [Member]
Recorded investment of past due [Abstract]
Total past due	4,587	3,305
Current	290,960	281,215
PCI	0	0
Total financing receivables	295,547	284,520
90 Days or greater and accruing	0	0
Financing receivables on nonaccrual status [Abstract]
Financing receivable nonaccrual status	3,607	3,206
Real Estate Loans [Member] | Agricultural [Member] | 30 to 59 Days Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	991	121
Real Estate Loans [Member] | Agricultural [Member] | 60 to 89 Days Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	0	0
Real Estate Loans [Member] | Agricultural [Member] | 90 Days Or Greater [Member]
Recorded investment of past due [Abstract]
Total past due	3,596	3,184
Real Estate Loans [Member] | Construction [Member]
Recorded investment of past due [Abstract]
Total past due	0	0
Current	18,611	33,913
PCI	0	0
Total financing receivables	18,611	33,913
90 Days or greater and accruing	0	0
Financing receivables on nonaccrual status [Abstract]
Financing receivable nonaccrual status	0	0
Real Estate Loans [Member] | Construction [Member] | 30 to 59 Days Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	0	0
Real Estate Loans [Member] | Construction [Member] | 60 to 89 Days Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	0	0
Real Estate Loans [Member] | Construction [Member] | 90 Days Or Greater [Member]
Recorded investment of past due [Abstract]
Total past due	0	0
Consumer [Member]
Recorded investment of past due [Abstract]
Total past due	96	63
Current	9,677	9,795
PCI	0	0
Total financing receivables	9,773	9,858
90 Days or greater and accruing	0	12
Financing receivables on nonaccrual status [Abstract]
Financing receivable nonaccrual status	0	14
Consumer [Member] | 30 to 59 Days Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	96	37
Consumer [Member] | 60 to 89 Days Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	0	14
Consumer [Member] | 90 Days Or Greater [Member]
Recorded investment of past due [Abstract]
Total past due	0	12
Other Commercial Loans [Member]
Recorded investment of past due [Abstract]
Total past due	2,376	2,255
Current	71,461	71,353
PCI	486	510
Total financing receivables	74,323	74,118
90 Days or greater and accruing	20	0
Financing receivables on nonaccrual status [Abstract]
Financing receivable nonaccrual status	2,053	2,185
Other Commercial Loans [Member] | 30 to 59 Days Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	396	141
Other Commercial Loans [Member] | 60 to 89 Days Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	0	53
Other Commercial Loans [Member] | 90 Days Or Greater [Member]
Recorded investment of past due [Abstract]
Total past due	1,980	2,061
Other Agricultural Loans [Member]
Recorded investment of past due [Abstract]
Total past due	1,412	1,201
Current	41,833	40,985
PCI	0	0
Total financing receivables	43,245	42,186
90 Days or greater and accruing	0	0
Financing receivables on nonaccrual status [Abstract]
Financing receivable nonaccrual status	1,265	1,201
Other Agricultural Loans [Member] | 30 to 59 Days Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	180	0
Other Agricultural Loans [Member] | 60 to 89 Days Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	36	0
Other Agricultural Loans [Member] | 90 Days Or Greater [Member]
Recorded investment of past due [Abstract]
Total past due	1,196	1,201
State and Political Subdivision Loans [Member]
Recorded investment of past due [Abstract]
Total past due	0	0
Current	100,412	102,718
PCI	0	0
Total financing receivables	100,412	102,718
90 Days or greater and accruing	0	0
Financing receivables on nonaccrual status [Abstract]
Financing receivable nonaccrual status	0	0
State and Political Subdivision Loans [Member] | 30 to 59 Days Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	0	0
State and Political Subdivision Loans [Member] | 60 to 89 Days Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	0	0
State and Political Subdivision Loans [Member] | 90 Days Or Greater [Member]
Recorded investment of past due [Abstract]
Total past due	$ 0	$ 0

Loans, Trouble Debt Restructuri

Loans, Trouble Debt Restructuring (Details) $ in Thousands	3 Months Ended
	Mar. 31, 2019USD ($)Contract	Mar. 31, 2018USD ($)Contract	Dec. 31, 2018USD ($)
Loans [Abstract]
Reserves of allowance for loan losses	$ 249		$ 255
Recidivism receivables [Abstract]
Number of contract, subsequently defaults | Contract	1	0
Total recidivism, Recorded investment	$ 124	$ 0
Interest Modification [Member]
Financing receivable modifications [Abstract]
Number of contracts | Contract	0	0
Pre-modification outstanding recorded investment	$ 0	$ 0
Post-modification outstanding recorded investment	$ 0	$ 0
Term Modification [Member]
Financing receivable modifications [Abstract]
Number of contracts | Contract	1	1
Pre-modification outstanding recorded investment	$ 548	$ 7
Post-modification outstanding recorded investment	$ 548	$ 7
Real Estate Loans [Member] | Mortgages [Member] | Interest Modification [Member]
Financing receivable modifications [Abstract]
Number of contracts | Contract		0
Pre-modification outstanding recorded investment		$ 0
Post-modification outstanding recorded investment		$ 0
Real Estate Loans [Member] | Mortgages [Member] | Term Modification [Member]
Financing receivable modifications [Abstract]
Number of contracts | Contract		1
Pre-modification outstanding recorded investment		$ 7
Post-modification outstanding recorded investment		$ 7
Real Estate Loans [Member] | Commercial [Member] | Interest Modification [Member]
Financing receivable modifications [Abstract]
Number of contracts | Contract	0
Pre-modification outstanding recorded investment	$ 0
Post-modification outstanding recorded investment	$ 0
Real Estate Loans [Member] | Commercial [Member] | Term Modification [Member]
Financing receivable modifications [Abstract]
Number of contracts | Contract	1
Pre-modification outstanding recorded investment	$ 548
Post-modification outstanding recorded investment	$ 548
Other Agricultural Loans [Member]
Recidivism receivables [Abstract]
Number of contract, subsequently defaults | Contract	1	0
Total recidivism, Recorded investment	$ 124	$ 0

Loans, Allowance for Loan Losse

Loans, Allowance for Loan Losses (Details) - USD ($) $ in Thousands	Mar. 31, 2019	Dec. 31, 2018	Mar. 31, 2018	Dec. 31, 2017
Summary of allowance for loan losses into amount required for loans individually evaluated for impairment and the amount required for loans collectively evaluated for impairment [Abstract]
Individually evaluated for impairment	$ 721	$ 676
Collectively evaluated for impairment	12,363	12,208
Total	13,084	12,884	$ 11,587	$ 11,190
Real Estate Loans [Member] | Residential [Member]
Summary of allowance for loan losses into amount required for loans individually evaluated for impairment and the amount required for loans collectively evaluated for impairment [Abstract]
Individually evaluated for impairment	23	24
Collectively evaluated for impairment	1,066	1,081
Total	1,089	1,105	1,077	1,049
Real Estate Loans [Member] | Commercial [Member]
Summary of allowance for loan losses into amount required for loans individually evaluated for impairment and the amount required for loans collectively evaluated for impairment [Abstract]
Individually evaluated for impairment	310	216
Collectively evaluated for impairment	3,820	3,899
Total	4,130	4,115	4,006	3,867
Real Estate Loans [Member] | Agricultural [Member]
Summary of allowance for loan losses into amount required for loans individually evaluated for impairment and the amount required for loans collectively evaluated for impairment [Abstract]
Individually evaluated for impairment	83	84
Collectively evaluated for impairment	4,309	4,180
Total	4,392	4,264	3,340	3,143
Real Estate Loans [Member] | Construction [Member]
Summary of allowance for loan losses into amount required for loans individually evaluated for impairment and the amount required for loans collectively evaluated for impairment [Abstract]
Individually evaluated for impairment	0	0
Collectively evaluated for impairment	32	58
Total	32	58	39	23
Consumer [Member]
Summary of allowance for loan losses into amount required for loans individually evaluated for impairment and the amount required for loans collectively evaluated for impairment [Abstract]
Individually evaluated for impairment	0	0
Collectively evaluated for impairment	124	120
Total	124	120	123	124
Other Commercial Loans [Member]
Summary of allowance for loan losses into amount required for loans individually evaluated for impairment and the amount required for loans collectively evaluated for impairment [Abstract]
Individually evaluated for impairment	146	193
Collectively evaluated for impairment	1,137	1,161
Total	1,283	1,354	1,273	1,272
Other Agricultural Loans [Member]
Summary of allowance for loan losses into amount required for loans individually evaluated for impairment and the amount required for loans collectively evaluated for impairment [Abstract]
Individually evaluated for impairment	159	159
Collectively evaluated for impairment	597	593
Total	756	752	532	492
State and Political Subdivision Loans [Member]
Summary of allowance for loan losses into amount required for loans individually evaluated for impairment and the amount required for loans collectively evaluated for impairment [Abstract]
Individually evaluated for impairment	0	0
Collectively evaluated for impairment	565	762
Total	565	762	789	816
Unallocated [Member]
Summary of allowance for loan losses into amount required for loans individually evaluated for impairment and the amount required for loans collectively evaluated for impairment [Abstract]
Individually evaluated for impairment	0	0
Collectively evaluated for impairment	713	354
Total	$ 713	$ 354	$ 408	$ 404

Loans, Allowance for Loan Los_2

Loans, Allowance for Loan Losses by Portfolio Segment (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Balance at beginning of period	$ 12,884	$ 11,190
Charge-offs	(214)	(116)
Recoveries	14	13
Provision	400	500
Balance at end of period	13,084	11,587
Real Estate Loans [Member] | Residential [Member]
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Balance at beginning of period	1,105	1,049
Charge-offs	0	(15)
Recoveries	0	0
Provision	(16)	43
Balance at end of period	1,089	1,077
Real Estate Loans [Member] | Commercial [Member]
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Balance at beginning of period	4,115	3,867
Charge-offs	(200)	0
Recoveries	0	0
Provision	215	139
Balance at end of period	4,130	4,006
Real Estate Loans [Member] | Agricultural [Member]
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Balance at beginning of period	4,264	3,143
Charge-offs	0	0
Recoveries	0	0
Provision	128	197
Balance at end of period	4,392	3,340
Real Estate Loans [Member] | Construction [Member]
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Balance at beginning of period	58	23
Charge-offs	0	0
Recoveries	0	0
Provision	(26)	16
Balance at end of period	32	39
Consumer [Member]
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Balance at beginning of period	120	124
Charge-offs	(14)	(13)
Recoveries	11	10
Provision	7	2
Balance at end of period	124	123
Other Commercial Loans [Member]
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Balance at beginning of period	1,354	1,272
Charge-offs	0	(45)
Recoveries	3	3
Provision	(74)	43
Balance at end of period	1,283	1,273
Other Agricultural Loans [Member]
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Balance at beginning of period	752	492
Charge-offs	0	(43)
Recoveries	0	0
Provision	4	83
Balance at end of period	756	532
State and Political Subdivision Loans [Member]
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Balance at beginning of period	762	816
Charge-offs	0	0
Recoveries	0	0
Provision	(197)	(27)
Balance at end of period	565	789
Unallocated [Member]
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Balance at beginning of period	354	404
Charge-offs	0	0
Recoveries	0	0
Provision	359	4
Balance at end of period	$ 713	$ 408

Loans, Foreclosed Assets Held f

Loans, Foreclosed Assets Held for Sale (Details) - USD ($) $ in Thousands	Mar. 31, 2019	Dec. 31, 2018
Foreclosed assets held for sale [Abstract]
Foreclosed assets held for sale	$ 4,295	$ 601
Consumer Residential Mortgages [Member]
Foreclosed assets held for sale [Abstract]
Foreclosed assets held for sale	561
Formal foreclosure proceedings on potential foreclosure assets	$ 1,072

Goodwill and Other Intangible_3

Goodwill and Other Intangible Assets (Details) - USD ($) $ in Thousands		3 Months Ended
		Mar. 31, 2019	Mar. 31, 2018	Dec. 31, 2018
Amortized intangible assets [Abstract]
Gross carrying value	[1]	$ 3,674		$ 3,636
Accumulated amortization	[1]	(2,127)		(2,013)
Net carrying value	[1]	1,547		1,623
Unamortized intangible assets [Abstract]
Goodwill		23,296		23,296
Actual and Estimated Future Amortization Expense [Abstract]
Amortization expense		114	$ 126
Estimated Amortization Expense [Abstract]
Remaining 2019		331
2020		347
2021		282
2022		221
2023		164
MSRs [Member]
Amortized intangible assets [Abstract]
Gross carrying value	[1]	1,763		1,725
Accumulated amortization	[1]	(1,114)		(1,066)
Net carrying value	[1]	649		659
Actual and Estimated Future Amortization Expense [Abstract]
Amortization expense		48	49
Estimated Amortization Expense [Abstract]
Remaining 2019		138
2020		150
2021		117
2022		88
2023		64
Core Deposit Intangibles [Member]
Amortized intangible assets [Abstract]
Gross carrying value	[1]	1,786		1,786
Accumulated amortization	[1]	(909)		(851)
Net carrying value	[1]	877		935
Actual and Estimated Future Amortization Expense [Abstract]
Amortization expense		58	69
Estimated Amortization Expense [Abstract]
Remaining 2019		172
2020		197
2021		165
2022		133
2023		100
Covenant not to Compete [Member]
Amortized intangible assets [Abstract]
Gross carrying value	[1]	125		125
Accumulated amortization	[1]	(104)		(96)
Net carrying value	[1]	21		$ 29
Actual and Estimated Future Amortization Expense [Abstract]
Amortization expense		8	$ 8
Estimated Amortization Expense [Abstract]
Remaining 2019		21
2020		0
2021		0
2022		0
2023		$ 0
[1]	Excludes fully amortized intangible assets.

Leases (Details)

Leases (Details) $ in Thousands	3 Months Ended
	Mar. 31, 2019USD ($)
Lease Liabilities [Abstract]
Operating	$ 1,381
Lease Cost [Abstract]
Operating lease cost	85
Variable lease cost	23
Total lease cost	$ 108
Remaining Lease Term and Discount Rate [Abstract]
Weighted average term (years)	6 years 6 months 18 days
Weighted average discount rate	3.11%
Undiscounted Cash Flows Due Within Operating [Abstract]
Remaining 2019	$ 250
2020	279
2021	238
2022	230
2023	142
2024	105
2025 and thereafter	291
Total undiscounted cash flows	1,535
Impact of present value discount	154
Amount reported on balance sheet	1,381
Other Assets [Member]
Right of Use Assets [Abstract]
Operating	1,381
Other Liabilities [Member]
Lease Liabilities [Abstract]
Operating	1,383
Undiscounted Cash Flows Due Within Operating [Abstract]
Amount reported on balance sheet	$ 1,383

Employee Benefit Plans, Noncont

Employee Benefit Plans, Noncontributory Defined Benefit Pension Plan (Details) $ in Thousands	3 Months Ended
	Mar. 31, 2019USD ($)Plan	Mar. 31, 2018USD ($)
Employee Benefit Plans [Abstract]
Number of plans | Plan	2
Pension Plan [Member]
Components of net periodic benefit cost [Abstract]
Net periodic benefit cost (benefit)	$ 84	$ (46)
Expected employer contribution to pension plan	250
Pension Plan [Member] | Salary and Employee Benefits [Member]
Components of net periodic benefit cost [Abstract]
Service cost	89	89
Pension Plan [Member] | Other Expenses [Member]
Components of net periodic benefit cost [Abstract]
Interest cost	139	163
Expected return on plan assets	(205)	(344)
Net amortization and deferral	$ 61	$ 46

Employee Benefit Plans, Restric

Employee Benefit Plans, Restricted Stock Plan (Details) - Restricted Stock [Member] - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Deferred Compensation Arrangements [Abstract]
Number of shares authorized (in shares)	150,000
Number of shares available for grant (in shares)	135,582
Unvested Shares [Roll Forward]
Outstanding, beginning of period (in shares)	9,764
Granted (in shares)	0
Forfeited (in shares)	0
Vested (in shares)	(50)
Outstanding, end of period (in shares)	9,714
Weighted Average Market Price [Roll Forward]
Outstanding, beginning of period (in dollars per share)	$ 58.21
Granted (in dollars per share)	0
Forfeited (in dollars per share)	0
Vested (in dollars per share)	(51.13)
Outstanding, end of period (in dollars per share)	$ 58.25
Additional General Disclosures [Abstract]
Share-based compensation expense	$ 67	$ 56
Compensation cost related to nonvested awards that has not yet been recognized	$ 566
Period over which compensation cost is expected to be recognized	3 years

Accumulated Comprehensive Los_2

Accumulated Comprehensive Loss (Details) - USD ($) $ in Thousands		3 Months Ended
		Mar. 31, 2019	Mar. 31, 2018	Dec. 31, 2017
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balance		$ 139,229	$ 129,011
Change in Accounting policy for equity securities				$ 0
Other comprehensive loss before reclassifications (net of tax)		1,048	(1,617)
Amounts reclassified from accumulated other comprehensive loss (net of tax)		48	37
Other comprehensive income (loss), net of tax		1,096	(1,580)
Balance		142,845	129,850
Accumulated Other Comprehensive Loss [Member]
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balance		(3,921)	(3,398)
Change in Accounting policy for equity securities			1	$ 1
Other comprehensive income (loss), net of tax		1,096	(1,580)
Balance		(2,825)	(4,977)
Unrealized Gain (Loss) on Available for Sale Securities [Member]
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balance	[1]	(973)	(269)
Change in Accounting policy for equity securities	[1]		1
Other comprehensive loss before reclassifications (net of tax)	[1]	1,048	(1,617)
Amounts reclassified from accumulated other comprehensive loss (net of tax)	[1]	0	0
Other comprehensive income (loss), net of tax	[1]	1,048	(1,617)
Balance	[1]	75	(1,885)
Defined Benefit Pension Items [Member]
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balance	[1]	(2,948)	(3,129)
Change in Accounting policy for equity securities	[1]		0
Other comprehensive loss before reclassifications (net of tax)	[1]	0	0
Amounts reclassified from accumulated other comprehensive loss (net of tax)	[1]	48	37
Other comprehensive income (loss), net of tax	[1]	48	37
Balance	[1]	$ (2,900)	$ (3,092)
[1]	Amounts in parentheses indicate debits on the Consolidated Balance Sheet.

Accumulated Comprehensive Loss,

Accumulated Comprehensive Loss, Reclassification (Details) - USD ($) $ in Thousands		3 Months Ended
		Mar. 31, 2019	Mar. 31, 2018
AOCI Attributable to Parent [Abstract]
Available for sale securities gains, net		$ 11	$ 6
Provision for income taxes		(821)	(747)
NET INCOME		4,405	4,247
Amount Reclassified from Accumulated Comprehensive Income (Loss) [Member]
AOCI Attributable to Parent [Abstract]
NET INCOME	[1]	(48)	(37)
Unrealized Gains and Losses on Available for Sale Securities [Member] | Amount Reclassified from Accumulated Comprehensive Income (Loss) [Member]
AOCI Attributable to Parent [Abstract]
Available for sale securities gains, net	[1]	0	0
Provision for income taxes	[1]	0	0
NET INCOME	[1]	0	0
Defined Benefit Pension Items [Member] | Amount Reclassified from Accumulated Comprehensive Income (Loss) [Member]
AOCI Attributable to Parent [Abstract]
Other expenses	[1]	(61)	(46)
Provision for income taxes	[1]	13	9
NET INCOME	[1]	$ (48)	$ (37)
[1]	Amounts in parentheses indicate expenses and other amounts indicate income on the Consolidated Statement of Income.

Fair Value Measurements, Measur

Fair Value Measurements, Measured On A Recurring And Nonrecurring Basis (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2019	Dec. 31, 2018
Fair value assets and liabilities measured on non-recurring basis [Abstract]
Impaired loans, estimated selling cost	$ 520	$ 563
Recurring [Member]
Fair Value, Net Asset (Liability) [Abstract]
Equity securities	527	516
Available for sale securities [Abstract]
U.S. Agency Securities	102,864	106,385
U.S. Treasury securities	33,507	33,358
Obligations of state and political subdivisions	60,598	52,047
Corporate obligations	3,039	3,034
Mortgage-backed securities in government sponsored entities	44,429	46,186
Recurring [Member] | Level I [Member]
Fair Value, Net Asset (Liability) [Abstract]
Equity securities	527	516
Available for sale securities [Abstract]
U.S. Agency Securities	0	0
U.S. Treasury securities	33,507	33,358
Obligations of state and political subdivisions	0	0
Corporate obligations	0	0
Mortgage-backed securities in government sponsored entities	0	0
Recurring [Member] | Level II [Member]
Fair Value, Net Asset (Liability) [Abstract]
Equity securities	0	0
Available for sale securities [Abstract]
U.S. Agency Securities	102,864	106,385
U.S. Treasury securities	0	0
Obligations of state and political subdivisions	60,598	52,047
Corporate obligations	3,039	3,034
Mortgage-backed securities in government sponsored entities	44,429	46,186
Recurring [Member] | Level III [Member]
Fair Value, Net Asset (Liability) [Abstract]
Equity securities	0	0
Available for sale securities [Abstract]
U.S. Agency Securities	0	0
U.S. Treasury securities	0	0
Obligations of state and political subdivisions	0	0
Corporate obligations	0	0
Mortgage-backed securities in government sponsored entities	0	0
Nonrecurring [Member]
Fair value assets and liabilities measured on non-recurring basis [Abstract]
Impaired Loans	5,220	5,815
Other real estate owned	3,560	532
Nonrecurring [Member] | Level I [Member]
Fair value assets and liabilities measured on non-recurring basis [Abstract]
Impaired Loans	0	0
Other real estate owned	0	0
Nonrecurring [Member] | Level II [Member]
Fair value assets and liabilities measured on non-recurring basis [Abstract]
Impaired Loans	0	0
Other real estate owned	0	0
Nonrecurring [Member] | Level III [Member]
Fair value assets and liabilities measured on non-recurring basis [Abstract]
Impaired Loans	5,220	5,815
Other real estate owned	$ 3,560	$ 532

Fair Value Measurements, Quanti

Fair Value Measurements, Quantitative Information (Details) - Appraised Collateral Values [Member] $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2019USD ($)	Dec. 31, 2018USD ($)
Impaired Loans [Member]
Fair Value Measurement Inputs and Valuation Techniques [Abstract]
Impaired Loans	$ 5,220	$ 5,815
Impaired Loans [Member] | Minimum [Member]
Fair Value Measurement Inputs and Valuation Techniques [Abstract]
Holding period	0 months	6 months
Impaired Loans [Member] | Maximum [Member]
Fair Value Measurement Inputs and Valuation Techniques [Abstract]
Holding period	12 months	12 months
Impaired Loans [Member] | Weighted Average [Member]
Fair Value Measurement Inputs and Valuation Techniques [Abstract]
Holding period	11 months 20 days	11 months 18 days
Impaired Loans [Member] | Discount for Time Since Appraisal [Member] | Minimum [Member]
Fair Value Measurement Inputs and Valuation Techniques [Abstract]
Impaired loans, Measurement input	0	0
Impaired Loans [Member] | Discount for Time Since Appraisal [Member] | Maximum [Member]
Fair Value Measurement Inputs and Valuation Techniques [Abstract]
Impaired loans, Measurement input	1	1
Impaired Loans [Member] | Discount for Time Since Appraisal [Member] | Weighted Average [Member]
Fair Value Measurement Inputs and Valuation Techniques [Abstract]
Impaired loans, Measurement input	0.1848	0.1922
Impaired Loans [Member] | Selling Costs [Member] | Minimum [Member]
Fair Value Measurement Inputs and Valuation Techniques [Abstract]
Impaired loans, Measurement input	0.05	0.05
Impaired Loans [Member] | Selling Costs [Member] | Maximum [Member]
Fair Value Measurement Inputs and Valuation Techniques [Abstract]
Impaired loans, Measurement input	0.12	0.12
Impaired Loans [Member] | Selling Costs [Member] | Weighted Average [Member]
Fair Value Measurement Inputs and Valuation Techniques [Abstract]
Impaired loans, Measurement input	0.0878	0.0870
Other Real Estate Owned [Member]
Fair Value Measurement Inputs and Valuation Techniques [Abstract]
Impaired Loans	$ 3,560	$ 532
Other Real Estate Owned [Member] | Discount for Time Since Appraisal [Member] | Minimum [Member]
Fair Value Measurement Inputs and Valuation Techniques [Abstract]
Other real estate owned, Measurement input	0.15	0.2
Other Real Estate Owned [Member] | Discount for Time Since Appraisal [Member] | Maximum [Member]
Fair Value Measurement Inputs and Valuation Techniques [Abstract]
Other real estate owned, Measurement input	0.67	0.55
Other Real Estate Owned [Member] | Discount for Time Since Appraisal [Member] | Weighted Average [Member]
Fair Value Measurement Inputs and Valuation Techniques [Abstract]
Other real estate owned, Measurement input	0.1790	0.3144

Fair Value Measurements, By Bal

Fair Value Measurements, By Balance Sheet Grouping (Details) - USD ($) $ in Thousands	Mar. 31, 2019	Dec. 31, 2018
Financial assets [Abstract]
Interest bearing time deposits with other banks	$ 15,498	$ 15,498
Level I [Member] | Recurring [Member]
Financial assets [Abstract]
Interest bearing time deposits with other banks	0	0
Loans held for sale	183	0
Net loans	0	0
Financial liabilities [Abstract]
Deposits	889,970	886,686
Borrowed funds	0	0
Level II [Member] | Recurring [Member]
Financial assets [Abstract]
Interest bearing time deposits with other banks	0	0
Loans held for sale	0	0
Net loans	0	0
Financial liabilities [Abstract]
Deposits	0	0
Borrowed funds	0	0
Level III [Member] | Recurring [Member]
Financial assets [Abstract]
Interest bearing time deposits with other banks	15,608	15,422
Loans held for sale	0	1,126
Net loans	1,068,984	1,062,645
Financial liabilities [Abstract]
Deposits	288,541	294,008
Borrowed funds	107,602	90,427
Carrying Amount [Member] | Recurring [Member]
Financial assets [Abstract]
Interest bearing time deposits with other banks	15,498	15,498
Loans held for sale	183	1,127
Net loans	1,077,833	1,068,999
Financial liabilities [Abstract]
Deposits	1,181,654	1,185,156
Borrowed funds	108,263	91,194
Fair Value [Member] | Recurring [Member]
Financial assets [Abstract]
Interest bearing time deposits with other banks	15,608	15,422
Loans held for sale	183	1,126
Net loans	1,068,984	1,062,645
Financial liabilities [Abstract]
Deposits	1,178,511	1,180,694
Borrowed funds	$ 107,602	$ 90,427