Loans, Notes, Trade and Other Receivables Disclosure [Text Block] | 8. Loans outstanding at December 31, 2017 2016 Summary of Loans by Type (In Thousands) Dec. 31, Dec. 31, 2017 2016 Residential mortgage: Residential mortgage loans - first liens $ 359,987 $ 334,102 Residential mortgage loans - junior liens 25,325 23,706 Home equity lines of credit 35,758 38,057 1-4 Family residential construction 26,216 24,908 Total residential mortgage 447,286 420,773 Commercial: Commercial loans secured by real estate 159,266 150,468 Commercial and industrial 88,276 83,854 Political subdivisions 59,287 38,068 Commercial construction and land 14,527 14,287 Loans secured by farmland 7,255 7,294 Multi-family (5 or more) residential 7,713 7,896 Agricultural loans 6,178 3,998 Other commercial loans 10,986 11,475 Total commercial 353,488 317,340 Consumer 14,939 13,722 Total 815,713 751,835 Less: allowance for loan losses (8,856 ) (8,473 ) Loans, net $ 806,857 $ 743,362 The Corporation grants loans to individuals as well as commercial and tax-exempt entities . Commercial, residential and personal loans are made to customers geographically concentrated in the Pennsylvania and New York counties that make up the market serviced by Citizens & Northern Bank. Although the Corporation has a diversified loan portfolio, a significant portion of its debtors’ ability to honor their contracts is dependent on the local economic conditions within the region. There is no 10% December 31, 2017. Transactions within the allowance for loan losses, summarized by segment and class, were as follows: Year Ended December 31, 2017 Dec. 31, Dec. 31, (In Thousands) 2016 Balance Charge-offs Recoveries Provision (Credit) 2017 Balance Allowance for Loan Losses: Residential mortgage: Residential mortgage loans - first liens $ 3,033 $ (167 ) $ 15 $ 319 $ 3,200 Residential mortgage loans - junior liens 258 (16 ) 4 (22 ) 224 Home equity lines of credit 350 (14 ) 0 (40 ) 296 1-4 Family residential construction 249 0 0 (6 ) 243 Total residential mortgage 3,890 (197 ) 19 251 3,963 Commercial: Commercial loans secured by real estate 2,380 (96 ) 0 300 2,584 Commercial and industrial 999 (36 ) 4 98 1,065 Commercial construction and land 162 0 0 (12 ) 150 Loans secured by farmland 110 0 0 (5 ) 105 Multi-family (5 or more) residential 241 0 0 (69 ) 172 Agricultural loans 40 0 0 17 57 Other commercial loans 115 0 0 (13 ) 102 Total commercial 4,047 (132 ) 4 316 4,235 Consumer 138 (150 ) 38 133 159 Unallocated 398 0 0 101 499 Total Allowance for Loan Losses $ 8,473 $ (479 ) $ 61 $ 801 $ 8,856 Year Ended December 31, 2016 Dec. 31 Dec. 31 (In Thousands) 2015 Balance Charge-offs Recoveries Provision (Credit) 2016 Balance Allowance for Loan Losses: Residential mortgage: Residential mortgage loans - first liens $ 2,645 $ (73 ) $ 3 $ 458 $ 3,033 Residential mortgage loans - junior liens 219 0 0 39 258 Home equity lines of credit 347 0 0 3 350 1-4 Family residential construction 207 0 0 42 249 Total residential mortgage 3,418 (73 ) 3 542 3,890 Commercial: Commercial loans secured by real estate 1,939 0 2 439 2,380 Commercial and industrial 981 (2 ) 3 17 999 Political subdivisions 0 0 0 0 0 Commercial construction and land 58 0 30 74 162 Loans secured by farmland 106 0 0 4 110 Multi-family (5 or more) residential 675 (595 ) 0 161 241 Agricultural loans 45 0 0 (5 ) 40 Other commercial loans 118 0 0 (3 ) 115 Total commercial 3,922 (597 ) 35 687 4,047 Consumer 122 (87 ) 82 21 138 Unallocated 427 0 0 (29 ) 398 Total Allowance for Loan Losses $ 7,889 $ (757 ) $ 120 $ 1,221 $ 8,473 Year Ended December 31, 2015 Dec. 31, Dec. 31, (In Thousands) 2014 Balance Charge-offs Recoveries Provision (Credit) 2015 Balance Allowance for Loan Losses: Residential mortgage: Residential mortgage loans - first liens $ 2,941 $ (175 ) $ 1 $ (122 ) $ 2,645 Residential mortgage loans - junior liens 176 (42 ) 0 85 219 Home equity lines of credit 322 0 0 25 347 1-4 Family residential construction 214 0 0 (7 ) 207 Total residential mortgage 3,653 (217 ) 1 (19 ) 3,418 Commercial: Commercial loans secured by real estate 1,758 (115 ) 208 88 1,939 Commercial and industrial 688 (21 ) 6 308 981 Political subdivisions 0 0 0 0 0 Commercial construction and land 283 (115 ) 0 (110 ) 58 Loans secured by farmland 165 0 0 (59 ) 106 Multi-family (5 or more) residential 87 0 0 588 675 Agricultural loans 31 0 0 14 45 Other commercial loans 131 0 0 (13 ) 118 Total commercial 3,143 (251 ) 214 816 3,922 Consumer 145 (94 ) 55 16 122 Unallocated 395 0 0 32 427 Total Allowance for Loan Losses $ 7,336 $ (562 ) $ 270 $ 845 $ 7,889 In the evaluation of the loan portfolio, management determines two – ( 1 2 In determining the larger loan relationships for detailed assessment under the specific allowance component, the Corporation uses an internal risk rating system . Under the risk rating system, the Corporation classifies problem or potential problem loans as “Special Mention,” “Substandard,” or “Doubtful” on the basis of currently existing facts, conditions and values. Substandard loans include those characterized by the distinct possibility that the Corporation will sustain some loss if the deficiencies are not not not The following table s summarize the aggregate credit quality classification of outstanding loans by risk rating as of December 31, 2017 2016: December 31, 2017 (In Thousands) Special Pass Mention Substandard Doubtful Total Residential Mortgage: Residential mortgage loans - first liens $ 350,609 $ 307 $ 9,019 $ 52 $ 359,987 Residential mortgage loans - junior liens 24,795 104 426 0 25,325 Home equity lines of credit 35,233 61 464 0 35,758 1-4 Family residential construction 26,216 0 0 0 26,216 Total residential mortgage 436,853 472 9,909 52 447,286 Commercial: Commercial loans secured by real estate 150,806 936 7,524 0 159,266 Commercial and Industrial 82,724 3,896 1,645 11 88,276 Political subdivisions 59,287 0 0 0 59,287 Commercial construction and land 14,449 0 78 0 14,527 Loans secured by farmland 5,283 581 1,379 12 7,255 Multi-family (5 or more) residential 7,130 0 583 0 7,713 Agricultural loans 5,203 270 705 0 6,178 Other commercial loans 10,913 0 73 0 10,986 Total commercial 335,795 5,683 11,987 23 353,488 Consumer 14,853 0 86 0 14,939 Totals $ 787,501 $ 6,155 $ 21,982 $ 75 $ 815,713 December 31, 2016 (In Thousands) Special Pass Mention Substandard Doubtful Total Residential Mortgage: Residential mortgage loans - first liens $ 324,377 $ 408 $ 9,258 $ 59 $ 334,102 Residential mortgage loans - junior liens 23,274 132 300 0 23,706 Home equity lines of credit 37,360 123 574 0 38,057 1-4 Family residential construction 24,820 0 88 0 24,908 Total residential mortgage 409,831 663 10,220 59 420,773 Commercial: Commercial loans secured by real estate 139,358 3,092 8,018 0 150,468 Commercial and Industrial 79,202 4,180 461 11 83,854 Political subdivisions 38,068 0 0 0 38,068 Commercial construction and land 14,136 70 81 0 14,287 Loans secured by farmland 5,745 129 1,404 16 7,294 Multi-family (5 or more) residential 7,277 0 619 0 7,896 Agricultural loans 3,208 0 790 0 3,998 Other commercial loans 11,401 0 74 0 11,475 Total commercial 298,395 7,471 11,447 27 317,340 Consumer 13,546 0 176 0 13,722 Totals $ 721,772 $ 8,134 $ 21,843 $ 86 $ 751,835 The scope of loans reviewed individually each quarter to determine if they are impaired include all commercial loan relationships greater than $200,000 one fourth 2017, $400,000 not not not December 31, 2017 2016. $200,000 $400,000 $100,000 The following table s present a summary of loan balances and the related allowance for loan losses summarized by portfolio segment and class for each impairment method used as of December 31, 2017 2016: December 31, 2017 Loans: Allowance for Loan Losses: (In Thousands) Individually Collectively Individually Collectively Evaluated Evaluated Totals Evaluated Evaluated Totals Residential mortgage: Residential mortgage loans - first liens $ 984 $ 359,003 $ 359,987 $ 0 $ 3,200 $ 3,200 Residential mortgage loans - junior liens 302 25,023 25,325 122 102 224 Home equity lines of credit 0 35,758 35,758 0 296 296 1-4 Family residential construction 0 26,216 26,216 0 243 243 Total residential mortgage 1,286 446,000 447,286 122 3,841 3,963 Commercial: Commercial loans secured by real estate 5,873 153,393 159,266 919 1,665 2,584 Commercial and industrial 568 87,708 88,276 188 877 1,065 Political subdivisions 0 59,287 59,287 0 0 0 Commercial construction and land 0 14,527 14,527 0 150 150 Loans secured by farmland 1,365 5,890 7,255 50 55 105 Multi-family (5 or more) residential 392 7,321 7,713 0 172 172 Agricultural loans 7 6,171 6,178 0 57 57 Other commercial loans 0 10,986 10,986 0 102 102 Total commercial 8,205 345,283 353,488 1,157 3,078 4,235 Consumer 20 14,919 14,939 0 159 159 Unallocated 499 Total $ 9,511 $ 806,202 $ 815,713 $ 1,279 $ 7,078 $ 8,856 December 31, 2016 Loans: Allowance for Loan Losses: (In Thousands) Individually Collectively Individually Collectively Evaluated Evaluated Totals Evaluated Evaluated Totals Residential mortgage: Residential mortgage loans - first liens $ 753 $ 333,349 $ 334,102 $ 0 $ 3,033 $ 3,033 Residential mortgage loans - junior liens 68 23,638 23,706 0 258 258 Home equity lines of credit 0 38,057 38,057 0 350 350 1-4 Family residential construction 0 24,908 24,908 0 249 249 Total residential mortgage 821 419,952 420,773 0 3,890 3,890 Commercial: Commercial loans secured by real estate 8,005 142,463 150,468 528 1,852 2,380 Commercial and industrial 212 83,642 83,854 95 904 999 Political subdivisions 0 38,068 38,068 0 0 0 Commercial construction and land 0 14,287 14,287 0 162 162 Loans secured by farmland 1,394 5,900 7,294 51 59 110 Multi-family (5 or more) residential 392 7,504 7,896 0 241 241 Agricultural loans 13 3,985 3,998 0 40 40 Other commercial loans 0 11,475 11,475 0 115 115 Total commercial 10,016 307,324 317,340 674 3,373 4,047 Consumer 23 13,699 13,722 0 138 138 Unallocated 398 Total $ 10,860 $ 740,975 $ 751,835 $ 674 $ 7,401 $ 8,473 Summary information re lated to impaired loans as of December 31, 2017 2016 (In Thousands) December 31, 2017 December 31, 2016 Unpaid Unpaid Principal Recorded Related Principal Recorded Related Balance Investment Allowance Balance Investment Allowance With no related allowance recorded: Residential mortgage loans - first liens $ 740 $ 711 $ 0 $ 783 $ 753 $ 0 Residential mortgage loans - junior liens 60 60 0 68 68 0 Commercial loans secured by real estate 3,230 3,230 0 6,975 5,232 0 Commercial and industrial 119 119 0 117 117 0 Loans secured by farmland 871 871 0 890 890 0 Multi-family (5 or more) residential 987 392 0 987 392 0 Agricultural loans 8 8 0 13 13 0 Consumer 20 20 0 23 23 0 Total with no related allowance recorded 6,035 5,411 0 9,856 7,488 0 With a related allowance recorded: Residential mortgage loans - first liens 273 273 0 0 0 0 Residential mortgage loans - junior liens 242 242 122 0 0 0 Commercial loans secured by real estate 2,641 2,641 919 2,773 2,773 528 Commercial and industrial 449 449 188 95 95 95 Loans secured by farmland 495 495 50 504 504 51 Total with a related allowance recorded 4,100 4,100 1,279 3,372 3,372 674 Total $ 10,135 $ 9,511 $ 1,279 $ 13,228 $ 10,860 $ 674 In the table immediately above, two one – first one . The average balance of impaired loans and interest income recognized on impaired loans is as follows: Interest Income Recognized on Average Investment in Impaired Loans Impaired Loans on a Cash Basis (In Thousands) Year Ended December 31, Year Ended December 31, 2017 2016 2015 2017 2016 2015 Residential mortgage: Residential mortgage loans - first lien $ 857 $ 806 $ 2,206 $ 52 $ 43 $ 86 Residential mortgage loans - junior lien 112 71 64 15 3 4 Total residential mortgage 969 877 2,270 67 46 90 Commercial: Commercial loans secured by real estate 6,272 6,806 6,357 173 495 380 Commercial and industrial 301 547 438 24 20 20 Commercial construction and land 0 0 40 0 0 0 Loans secured by farmland 1,379 1,409 1,459 45 94 103 Multi-family (5 or more) residential 392 511 790 0 0 0 Agricultural loans 10 14 21 1 1 3 Total commercial 8,354 9,287 9,105 243 610 506 Consumer 26 21 0 1 1 0 Total $ 9,349 $ 10,185 $ 11,375 $ 311 $ 657 $ 596 T he breakdown by portfolio segment and class of nonaccrual loans and loans past due ninety (In Thousands) December 31, 2017 December 31, 2016 Past Due Past Due 90+ Days and 90+ Days and Accruing Nonaccrual Accruing Nonaccrual Residential mortgage: Residential mortgage loans - first liens $ 2,340 $ 5,131 $ 3,022 $ 3,770 Residential mortgage loans - junior liens 105 242 114 0 Home equity lines of credit 203 44 320 11 Total residential mortgage 2,648 5,417 3,456 3,781 Commercial: Commercial loans secured by real estate 175 5,645 2,774 3,080 Commercial and industrial 603 517 286 119 Commercial construction and land 26 52 0 0 Loans secured by farmland 271 1,308 219 1,331 Multi-family (5 or more) residential 0 392 0 392 Agricultural loans 0 7 0 13 Total commercial 1,075 7,921 3,279 4,935 Consumer 1 66 103 20 Totals $ 3,724 $ 13,404 $ 6,838 $ 8,736 The amounts shown in the table immediately above include loans classified as troubled debt restructuring s (described in more detail below), if such loans are considered past due ninety The tables below present a summary of the contractual aging of loans as of December 31, 2017 2016: As of December 31, 2017 As of December 31, 2016 Current & Current & (In Thousands) Past Due Past Due Past Due Past Due Past Due Past Due Less than 30-89 90+ Less than 30-89 90+ 30 Days Days Days Total 30 Days Days Days Total Residential mortgage: Residential mortgage loans - first liens $ 347,032 $ 7,967 $ 4,988 $ 359,987 $ 321,670 $ 6,695 $ 5,737 $ 334,102 Residential mortgage loans - junior liens 25,133 87 105 25,325 23,268 324 114 23,706 Home equity lines of credit 34,789 732 237 35,758 37,603 134 320 38,057 1-4 Family residential construction 25,667 549 0 26,216 24,567 341 0 24,908 Total residential mortgage 432,621 9,335 5,330 447,286 407,108 7,494 6,171 420,773 Commercial: Commercial loans secured by real estate 155,917 311 3,038 159,266 147,464 82 2,922 150,468 Commercial and industrial 87,306 303 667 88,276 83,364 185 305 83,854 Political subdivisions 59,287 0 0 59,287 38,068 0 0 38,068 Commercial construction and land 14,400 49 78 14,527 14,199 88 0 14,287 Loans secured by farmland 6,226 12 1,017 7,255 6,181 83 1,030 7,294 Multi-family (5 or more) residential 7,321 0 392 7,713 7,439 65 392 7,896 Agricultural loans 6,114 57 7 6,178 3,981 4 13 3,998 Other commercial loans 10,986 0 0 10,986 11,475 0 0 11,475 Total commercial 347,557 732 5,199 353,488 312,171 507 4,662 317,340 Consumer 14,760 123 56 14,939 13,446 153 123 13,722 Totals $ 794,938 $ 10,190 $ 10,585 $ 815,713 $ 732,725 $ 8,154 $ 10,956 $ 751,835 Nonaccrual loans are included in the contractual aging immediately above . A summary of the contractual aging of nonaccrual loans at December 31, 2017 2016 Current & (In Thousands) Past Due Past Due Past Due Less than 30-89 90+ 30 Days Days Days Total December 31, 2017 Nonaccrual Totals $ 5,802 $ 741 $ 6,861 $ 13,404 December 31, 2016 Nonaccrual Totals $ 4,199 $ 419 $ 4,118 $ 8,736 Loans whose terms are modified are classified as Troubled Debt Restructurings (TDRs) if the Corporation grants such borrowers concessions and it is deemed that those borrowers are experiencing financial difficulty. Loans classified as TDRs are designated as impaired and reviewed each quarter to determine if a specific allowance for loan losses is required. The outstanding balance of loans subject to TDRs, as well as the contractual aging information at December 31, 2017 2016 Troubled Debt Restructurings (TDRs): Current & (In Thousands) Past Due Past Due Past Due Less than 30-89 90+ 30 Days Days Days Nonaccrual Total December 31, 2017 Totals $ 636 $ 0 $ 0 $ 3,027 $ 3,663 December 31, 2016 Totals $ 5,453 $ 350 $ 0 $ 2,874 $ 8,677 At December 31, 2017 2016 , there were no There were no 2017 . A summary of TDRs that occurred during 2016 2015 (Balances in Thousands) 2016 2015 Post- Post- Number Modification Number Modification of Recorded of Recorded Loans Investment Loans Investment Residential mortgage - first liens: Extended maturity with interest rate reduction 1 $ 71 1 $ 56 Extended maturity with reduced monthly payments 1 26 0 0 Reduced monthly payments for a six-month period 0 0 1 242 Residential mortgage - junior liens, Interest rate and monthly payment reduction 0 0 1 32 Commercial loans secured by real estate, Interest only payments for a period of one year 1 2,773 0 0 Commercial and industrial, Extended maturity 1 5 0 0 Consumer: Interest rate and monthly payment reduction 0 0 1 30 New unsecured loan after short-fall from sale of property 1 24 0 0 Total 5 $ 2,899 4 $ 360 T here were no 2016 2015. For 2017 , there were no 12 2016 2015, 12 (Balances in Thousands) 2016 2015 Number Number of Recorded of Recorded Loans Investment Loans Investment Residential mortgage - first liens 2 $ 294 1 $ 32 Residential mortgage - junior liens 1 29 0 0 Commercial and industrial 1 5 0 0 Consumer 1 27 0 0 Total 5 $ 355 1 $ 32 The carrying amount of foreclosed residential real estate properties held as a result of obtaining physical possession (included in Foreclosed assets held for sale in the consolidated balance sheets) is as follows: (In Thousands) Dec. 31, Dec. 31, 2017 2016 Foreclosed residential real estate $ 721 $ 1,102 The recorded investment of consumer mortgage loans secured by residential real properties for which formal foreclosure proceedings were in process is as follows: (In Thousands) Dec. 31, Dec. 31, 2017 2016 Residential real estate in process of foreclosure $ 1,789 $ 2,738 |