Isabella Bank (ISBA) 10-Q 9 May 16 2016 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Mar. 31, 2016	May. 05, 2016
Document and Entity Information [Abstract]
Entity Registrant Name	ISABELLA BANK CORP
Entity Central Index Key	842,517
Document Type	10-Q
Document Period End Date	Mar. 31, 2016
Amendment Flag	false
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	Q1
Current Fiscal Year End Date	--12-31
Entity Filer Category	Accelerated Filer
Entity Common Stock, Shares Outstanding		7,839,650

Interim Condensed Consolidated

Interim Condensed Consolidated Balance Sheets (Unaudited) - USD ($) $ in Thousands	Mar. 31, 2016	Dec. 31, 2015
Cash and cash equivalents
Cash and demand deposits due from banks	$ 16,670	$ 18,810
Interest bearing balances due from banks	11,457	2,759
Total cash and cash equivalents	28,127	21,569
AFS securities (amortized cost of $636,797 in 2016 and $654,348 in 2015)	649,859	660,136
Mortgage loans AFS	1,240	1,187
Loans
Commercial	470,305	448,381
Agricultural	115,686	115,911
Residential real estate	249,318	251,501
Consumer	34,982	34,699
Gross loans	870,291	850,492
Less allowance for loan losses	7,500	7,400
Net loans	862,791	843,092
Premises and equipment	28,269	28,331
Corporate owned life insurance	26,611	26,423
Accrued interest receivable	6,995	6,269
Equity securities without readily determinable fair values	22,226	22,286
Goodwill and other intangible assets	48,785	48,828
Other assets	6,915	9,991
TOTAL ASSETS	1,681,818	1,668,112
Deposits
Noninterest bearing	183,820	191,376
NOW accounts	215,327	212,666
Certificates of deposit under $100 and other savings	534,022	521,793
Certificates of deposit over $100	240,338	238,728
Total deposits	1,173,507	1,164,563
Borrowed funds	307,896	309,732
Accrued interest payable and other liabilities	10,168	9,846
Total liabilities	1,491,571	1,484,141
Shareholders' equity
Common stock — no par value 15,000,000 shares authorized; issued and outstanding 7,809,079 shares (including 15,764 shares held in the Rabbi Trust) in 2016 and 7,799,867 shares (including 19,401 shares held in the Rabbi Trust) in 2015	139,501	139,198
Shares to be issued for deferred compensation obligations	4,623	4,592
Retained earnings	41,105	39,960
Accumulated other comprehensive income	5,018	221
Total shareholders' equity	190,247	183,971
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	$ 1,681,818	$ 1,668,112

Interim Condensed Consolidated3

Interim Condensed Consolidated Balance Sheets (Unaudited) (Parenthetical) - USD ($) $ in Thousands	Mar. 31, 2016	Dec. 31, 2015
Statement of Financial Position [Abstract]
Available-for-sale securities, amortized cost	$ 636,797	$ 654,348
Common stock, shares authorized	15,000,000	15,000,000
Common stock, shares issued	7,809,079	7,799,867
Common stock, shares outstanding	7,809,079	7,799,867
Common stock, shares held in Rabbi Trust	15,764	19,401

Interim Condensed Consolidated4

Interim Condensed Consolidated Statements of Income (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Interest income
Loans, including fees	$ 9,038	$ 9,025
AFS securities
Taxable	2,400	2,107
Nontaxable	1,485	1,482
Federal funds sold and other	158	139
Total interest income	13,081	12,753
Interest expense
Deposits	1,399	1,466
Borrowings	1,215	1,022
Total interest expense	2,614	2,488
Net interest income	10,467	10,265
Provision for loan losses	156	(726)
Net interest income after provision for loan losses	10,311	10,991
Noninterest income
Service charges and fees	1,213	1,163
Net gain on sale of mortgage loans	82	149
Earnings on corporate owned life insurance policies	188	187
Other	740	629
Total noninterest income	2,223	2,128
Noninterest expenses
Compensation and benefits	4,788	4,766
Furniture and equipment	1,468	1,314
Occupancy	758	721
Other	2,066	1,874
Total noninterest expenses	9,080	8,675
Income before federal income tax expense	3,454	4,444
Federal income tax expense	437	771
Federal Income Tax Expense (Benefit), Continuing Operations	437	771
NET INCOME	$ 3,017	$ 3,673
Earnings per share
Basic (in dollars per share)	$ 0.39	$ 0.47
Diluted (in dollars per share)	0.38	0.46
Cash dividends per basic share (in dollars per share)	$ 0.24	$ 0.23

Interim Condensed Consolidated5

Interim Condensed Consolidated Statements of Comprehensive Income (Loss) (Unaudited) - USD ($) $ in Thousands		3 Months Ended
		Mar. 31, 2016	Mar. 31, 2015
Statement of Comprehensive Income [Abstract]
Net income		$ 3,017	$ 3,673
Unrealized gains (losses) on AFS securities
Unrealized gains on AFS securities arising during the period		(7,274)	(4,356)
Tax effect (1)	[1]	(2,477)	(1,366)
Other comprehensive income, net of tax		4,797	2,990
Comprehensive income		$ 7,814	$ 6,663
[1]	See “Note 12 – Accumulated Other Comprehensive Income” for tax effect reconciliation.

Interim Condensed Consolidated6

Interim Condensed Consolidated Statements of Changes in Shareholders' Equity (Unaudited) - USD ($) $ in Thousands	Total	Common Stock	Shares to be Issued for Deferred Compensation Obligations	Retained Earnings	Accumulated Other Comprehensive Income (Loss)
Beginning balances at Dec. 31, 2014	$ 174,594	$ 138,755	$ 4,242	$ 32,103	$ (506)
Beginning balances, shares at Dec. 31, 2014		7,776,274
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Comprehensive income (loss)	6,663			3,673	2,990
Issuance of common stock	945	$ 945
Issuance of common stock, shares		41,217
Common stock transferred from the Rabbi Trust to satisfy deferred compensation obligations	0	$ 123	(123)
Share based payment awards under equity compensation plan	146		146
Common stock purchased for deferred compensation obligations	(100)	(100)
Common stock repurchased pursuant to publicly announced repurchase plan	(820)	$ (820)
Common stock repurchased pursuant to publicly announced repurchase plan, shares		(35,671)
Cash dividends	(1,775)			(1,775)
Ending balances at Mar. 31, 2015	179,653	$ 138,903	4,265	34,001	2,484
Ending balances, shares at Mar. 31, 2015		7,781,820
Beginning balances at Dec. 31, 2015	$ 183,971	$ 139,198	4,592	39,960	221
Beginning balances, shares at Dec. 31, 2015	7,799,867	7,799,867
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Comprehensive income (loss)	$ 7,814			3,017	4,797
Issuance of common stock	1,072	$ 1,072
Issuance of common stock, shares		37,465
Common stock transferred from the Rabbi Trust to satisfy deferred compensation obligations	0	$ 127	(127)
Share based payment awards under equity compensation plan	158		158
Common stock purchased for deferred compensation obligations	(97)	(97)
Common stock repurchased pursuant to publicly announced repurchase plan	(799)	$ (799)
Common stock repurchased pursuant to publicly announced repurchase plan, shares		(28,253)
Cash dividends	(1,872)			(1,872)
Ending balances at Mar. 31, 2016	$ 190,247	$ 139,501	$ 4,623	$ 41,105	$ 5,018
Ending balances, shares at Mar. 31, 2016	7,809,079	7,809,079

Interim Condensed Consolidated7

Interim Condensed Consolidated Statements of Changes in Shareholders' Equity (Unaudited) (Parenthetical) - $ / shares	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Statement of Stockholders' Equity [Abstract]
Cash dividends per share (in dollars per share)	$ 0.24	$ 0.23

Interim Condensed Consolidated8

Interim Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
OPERATING ACTIVITIES
Net income	$ 3,017	$ 3,673
Reconciliation of net income to net cash provided by operating activities:
Provision for loan losses	156	(726)
Depreciation	727	654
Amortization of OMSR	64	70
Amortization of acquisition intangibles	43	38
Net amortization of AFS securities	705	478
Net gain on sale of mortgage loans	(82)	(149)
Increase in cash value of corporate owned life insurance policies	(188)	(187)
Share-based payment awards under equity compensation plan	158	146
Proceeds from loan sales	(4,499)	(11,209)
Proceeds from loan sales	4,528	11,202
Net changes in operating assets and liabilities which provided (used) cash:
Accrued interest receivable	(726)	(947)
Other assets	450	(207)
Accrued interest payable and other liabilities	322	(810)
Net cash provided by (used in) operating activities	4,675	2,026
Activity in AFS securities
Maturities and calls	19,452	14,419
Purchases	(2,606)	(48,215)
Net loan principal (originations) collections	(19,944)	18,149
Proceeds from sales of foreclosed assets	234	302
Purchases of premises and equipment	(665)	(943)
Purchases of corporate owned life insurance policies	0	(500)
Net cash provided by (used in) investing activities	(3,529)	(16,788)
FINANCING ACTIVITIES
Net increase (decrease) in deposits	8,944	24,171
Increase in other borrowed funds	(1,836)	(6,388)
Cash dividends paid on common stock	(1,872)	(1,775)
Proceeds from issuance of common stock	1,072	945
Common stock repurchased	(799)	(820)
Common stock purchased for deferred compensation obligations	(97)	(100)
Net cash provided by (used in) financing activities	5,412	16,033
Increase (decrease) in cash and cash equivalents	6,558	1,271
Cash and cash equivalents at beginning of period	21,569	19,906
Cash and cash equivalents at end of period	28,127	21,177
SUPPLEMENTAL CASH FLOWS INFORMATION:
Interest paid	2,574	2,462
Federal income taxes paid	0	1,393
SUPPLEMENTAL NONCASH INFORMATION:
Transfers of loans to foreclosed assets	$ 89	$ 134

Basis of Presentation

Basis of Presentation	3 Months Ended
	Mar. 31, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation	Basis of Presentation As used in these notes as well as in Management's Discussion and Analysis of Financial Condition and Results of Operations , references to “Isabella,” the “Corporation”, “we,” “our,” “us,” and similar terms refer to the consolidated entity consisting of Isabella Bank Corporation and its subsidiaries. Isabella Bank Corporation refers solely to the parent holding company, and Isabella Bank or the “Bank” refer to Isabella Bank Corporation ’s subsidiary, Isabella Bank . The accompanying unaudited interim condensed consolidated financial statements have been prepared in accordance with GAAP for interim financial information and with the instructions to Form 10-Q and Article 10 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by GAAP for complete financial statements. In our opinion, all adjustments considered necessary for a fair presentation have been included. Operating results for the three month period ended March 31, 2016 are not necessarily indicative of the results that may be expected for the year ending December 31, 2016 . For further information, refer to our Annual Report on Form 10-K for the year ended December 31, 2015 . Our accounting policies are materially the same as those discussed in Note 1 to the Consolidated Financial Statements included in our Annual Report on Form 10-K for the year ended December 31, 2015 . Reclassifications: Certain amounts reported in the 2015 consolidated financial statements have been reclassified to conform with the 2016 presentation. Restatements: In this Quarterly Report on Form 10-Q , certain prior period financial information has been restated due to an accounting correction. Impacted sections of the Consolidated Financial Statements include: 1. Consolidated Statements of Income for the three month period ended March 31, 2015 and Consolidated Statements of Cash Flows for the three month period ended March 31, 2015 ; and 2. Notes to Consolidated Financial Statements for the three month period ended March 31, 2015 . On the Consolidated Statements of Income, the effects of the restatement reduced loan interest and fee income by $659 and compensation and benefits were reduced by $659 for the three months ended March 31, 2015 . The restatement did not impact net income for the three month period ended March 31, 2015 . All amounts in this Quarterly Report on Form 10-Q affected by the restatement adjustments reflect such amounts as restated. For information related to the restatement, refer to our Annual Report on Form 10-K for the year ended December 31, 2015 .

Computation of Earnings Per Com

Computation of Earnings Per Common Share	3 Months Ended
	Mar. 31, 2016
Earnings Per Share [Abstract]
Computation of Earnings Per Common Share	Computation of Earnings Per Common Share Basic earnings per common share represents income available to common shareholders divided by the weighted average number of common shares outstanding during the period. Diluted earnings per common share reflects additional common shares that would have been outstanding if dilutive potential common shares had been issued. Potential common shares that may be issued relate solely to outstanding shares in the Directors Plan . Three Months Ended 2016 2015 Average number of common shares outstanding for basic calculation 7,795,294 7,773,428 Average potential effect of common shares in the Directors Plan (1) 184,461 177,001 Average number of common shares outstanding used to calculate diluted earnings per common share 7,979,755 7,950,429 Net income $ 3,017 $ 3,673 Earnings per common share Basic $ 0.39 $ 0.47 Diluted $ 0.38 $ 0.46 (1) Exclusive of shares held in the Rabbi Trust

Pending Accounting Standards Up

Pending Accounting Standards Updates	3 Months Ended
	Mar. 31, 2016
New Accounting Pronouncements and Changes in Accounting Principles [Abstract]
Pending Accounting Standards Updates	Accounting Standards Updates Pending Accounting Standards Updates ASU No. 2016-01: “ Financial Instruments - Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Liabilities ” In January 2016, ASU No. 2016-01 set forth the following: 1) requires equity investments, with certain exceptions, to be measured at fair value with changes in fair value recognized in net income; 2) simplifies the impairment assessment of equity investments without readily determinable fair values by requiring a qualitative assessment to identify impairment and when an impairment exists, an entity is required to measure the investment at fair value; 3) for public entities, eliminates the requirement to disclose the method(s) and significant assumptions used to estimate the fair value that is required to be disclosed for financial instruments measured at amortized cost on the balance sheet; 4) for public entities, requires the use of exit price notion when measuring the fair value of financial instruments for disclosure purposes; 5) requires an entity to present separately in other comprehensive income, the portion of the total change in the fair value of a liability resulting from a change in the instrument-specific credit risk when the entity has elected to measure the liability at fair value in accordance with the fair value option for financial instruments; 6) requires separate presentation of financial assets and financial liabilities by measurement category and form of financial asset on the balance sheet or the accompanying notes to the financial statements; and 7) clarifies that an entity should evaluate the need for a valuation allowance on a deferred tax asset related to available-for-sale securities in combination with the entity's other deferred tax assets. The new authoritative guidance is effective for interim and annual periods beginning after December 15, 2017 and is expected to have an impact on financial statement disclosures due to existing equity investments. ASU No. 2016-02: “Leases (Topic 842) ” In February 2016, ASU No. 2016-02 was issued to create Topic 842 - Leases which will require recognition of lease assets and lease liabilities on the balance sheet for leases previously classified as operating leases. Accounting guidance is set forth for both lessee and lessor accounting. Under lessee accounting, 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. For finance leases, a lessee is required to do the following: 1) recognize a right-of-use asset and a lease liability, initially measured at the present value of the lease payments, in the statement of financial position; 2) recognize interest on the lease liability separately from amortization of the right-of-use asset in the statement of comprehensive income; and 3) classify repayments of the principal portion of the lease liability within financing activities and payments of interest on the lease liability and variable lease payments within operating activities in the statement of cash flows. For operating leases, a lessee is required to do the following: 1) recognize a right-of-use asset and a lease liability, initially measured at the present value of the lease payments, in the statement of financial position; 2) recognize a single lease cost, calculated so that the cost of the lease is allocated over the lease term on a generally straight-line basis; and 3) classify all cash payments within operating activities in the statement of cash flows. The accounting applied by a lessor is largely unchanged from that applied under previous GAAP. The new authoritative guidance is effective for interim and annual periods beginning after December 15, 2018 and is not expected to have a significant impact on our operations or financial statement disclosures. ASU No. 2016-07: “Investments - Equity Method and Joint Ventures (Topic 323): Simplifying the Transition of the Equity Method of Accounting ” In March 2016, ASU No. 2016-07 eliminates the requirement that when an investment qualifies for use of the equity method as a result of an increase in the level of ownership interest or degree of influence, an investor must adjust the investment, results of operations, and retained earnings retroactively on a step-by-step basis as if the equity method had been in effect during all previous periods that the investment had been held. Additionally, the update requires that the equity method investor add the cost of acquiring the additional interest in the investee to the current basis of the investor’s previously held interest and adopt the equity method of accounting as of the date the investment becomes qualified for equity method accounting. Therefore, upon qualifying for the equity method of accounting, no retroactive adjustment of the investment is required. The new authoritative guidance is effective for interim and annual periods beginning after December 15, 2016 and is not expected to have a significant impact on our operations or financial statement disclosures. ASU No. 2016-09: “Compensation - Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting ” In March 2016, ASU No. 2016-09 updated several aspects of the accounting for share-based payment transactions, including the income tax consequences, classification of awards as either equity or liabilities, and classification on the statement of cash flows. The new authoritative guidance is effective for interim and annual periods beginning after December 15, 2016 and is not expected to have a significant impact on our operations or financial statement disclosures.

AFS Securities

AFS Securities	3 Months Ended
	Mar. 31, 2016
Investments, Debt and Equity Securities [Abstract]
AFS Securities	AFS Securities The amortized cost and fair value of AFS securities , with gross unrealized gains and losses, are as follows at: March 31, 2016 Amortized Gross Gross Fair Government sponsored enterprises $ 24,383 $ 57 $ 12 $ 24,428 States and political subdivisions 222,835 8,649 12 231,472 Auction rate money market preferred 3,200 — 393 2,807 Preferred stocks 3,800 — 454 3,346 Mortgage-backed securities 255,009 3,409 134 258,284 Collateralized mortgage obligations 127,570 2,206 254 129,522 Total $ 636,797 $ 14,321 $ 1,259 $ 649,859 December 31, 2015 Amortized Gross Gross Fair Government sponsored enterprises $ 24,407 $ 13 $ 75 $ 24,345 States and political subdivisions 224,752 7,511 46 232,217 Auction rate money market preferred 3,200 — 334 2,866 Preferred stocks 3,800 — 501 3,299 Mortgage-backed securities 264,109 1,156 1,881 263,384 Collateralized mortgage obligations 134,080 1,136 1,191 134,025 Total $ 654,348 $ 9,816 $ 4,028 $ 660,136 The amortized cost and fair value of AFS securities by contractual maturity at March 31, 2016 are as follows: Maturing Securities with Variable Monthly Payments or Noncontractual Maturities Due in After One After Five After Total Government sponsored enterprises $ — $ 24,029 $ 354 $ — $ — $ 24,383 States and political subdivisions 31,685 66,833 91,042 33,275 — 222,835 Auction rate money market preferred — — — — 3,200 3,200 Preferred stocks — — — — 3,800 3,800 Mortgage-backed securities — — — — 255,009 255,009 Collateralized mortgage obligations — — — — 127,570 127,570 Total amortized cost $ 31,685 $ 90,862 $ 91,396 $ 33,275 $ 389,579 $ 636,797 Fair value $ 31,742 $ 93,332 $ 96,031 $ 34,795 $ 393,959 $ 649,859 Expected maturities for government sponsored enterprises and states and political subdivisions may differ from contractual maturities because issuers may have the right to call or prepay obligations. As the auction rate money market preferred and preferred stocks have continual call dates, they are not reported by a specific maturity group. Because of their variable monthly payments, mortgage-backed securities and collateralized mortgage obligations are not reported by a specific maturity group. Information pertaining to AFS securities with gross unrealized losses at March 31, 2016 and December 31, 2015 , aggregated by investment category and length of time that individual securities have been in a continuous loss position, follows: March 31, 2016 Less Than Twelve Months Twelve Months or More Gross Fair Gross Fair Total Government sponsored enterprises $ 12 $ 8,985 $ — $ — $ 12 States and political subdivisions 1 576 11 681 12 Auction rate money market preferred — — 393 2,807 393 Preferred stocks — — 454 3,346 454 Mortgage-backed securities 12 6,955 122 25,526 134 Collateralized mortgage obligations — — 254 30,281 254 Total $ 25 $ 16,516 $ 1,234 $ 62,641 $ 1,259 Number of securities in an unrealized loss position: 4 17 21 December 31, 2015 Less Than Twelve Months Twelve Months or More Gross Fair Gross Fair Total Government sponsored enterprises $ — $ — $ 75 $ 4,925 $ 75 States and political subdivisions 14 3,355 32 2,623 46 Auction rate money market preferred — — 334 2,866 334 Preferred stocks — — 501 3,299 501 Mortgage-backed securities 882 131,885 999 37,179 1,881 Collateralized mortgage obligations 415 53,441 776 26,717 1,191 Total $ 1,311 $ 188,681 $ 2,717 $ 77,609 $ 4,028 Number of securities in an unrealized loss position: 36 26 62 As of March 31, 2016 and December 31, 2015 , we conducted an analysis to determine whether any AFS securities currently in an unrealized loss position should be other-than-temporarily impaired. Such analyses considered, among other factors, the following criteria: • Has the value of the investment declined more than what is deemed to be reasonable based on a risk and maturity adjusted discount rate? • Is the investment credit rating below investment grade? • Is it probable the issuer will be unable to pay the amount when due? • Is it more likely than not that we will have to sell the security before recovery of its cost basis? • Has the duration of the investment been extended? Based on our analyses, the fact that we have asserted that we do not have the intent to sell AFS securities in an unrealized loss position, and considering it is unlikely that we will have to sell any AFS securities in an unrealized loss position before recovery of their cost basis, we do not believe that the values of any AFS securities were other-than-temporarily impaired as of March 31, 2016 or December 31, 2015 .

Loans and ALLL

Loans and ALLL	3 Months Ended
	Mar. 31, 2016
Receivables [Abstract]
Loans and ALLL	Loans and ALLL We grant commercial, agricultural, residential real estate, and consumer loans to customers situated primarily in Clare, Gratiot, Isabella, Mecosta, Midland, Montcalm, and Saginaw counties in Michigan. The ability of the borrowers to honor their repayment obligations is often dependent upon the real estate, agricultural, manufacturing, retail, gaming, tourism, higher education, and general economic conditions of this region. Substantially all of our consumer and residential real estate loans are secured by various items of property, while commercial loans are secured primarily by real estate, business assets, and personal guarantees; a portion of loans are unsecured. Loans that we have the intent and ability to hold in our portfolio are reported at their outstanding principal balance adjusted for any charge-offs , the ALLL , and any deferred fees or costs. Interest income is accrued over the term of the loan based on the principal amount outstanding. Loan origination fees and certain direct loan origination costs are capitalized and recognized as a component of interest income over the term of the loan using the level yield method. The accrual of interest on commercial, agricultural, and residential real estate loans is discontinued at the time the loan is 90 days or more past due unless the credit is well-secured and in the process of collection. Upon transferring the loans to nonaccrual status, we perform an evaluation to determine the net realizable value of the underlying collateral. This evaluation is used to help determine if any charge-offs are necessary. Consumer loans are typically charged-off no later than 180 days past due. Past due status is based on contractual terms of the loan. In all cases, loans are placed on nonaccrual status or charged-off at an earlier date if collection of principal or interest is considered doubtful. For loans that are placed on nonaccrual status or charged-off , all interest accrued in the current calendar year, but not collected, is reversed against interest income while interest accrued in prior calendar years, but not collected, is charged against the ALLL . Loans may be returned to accrual status after six months of continuous performance. Commercial and agricultural loans include loans for commercial real estate, commercial operating loans, farmland and agricultural production, and states and political subdivisions. Repayment of these loans is dependent upon the successful operation and management of a business. We minimize our risk by limiting the amount of direct credit exposure to any one borrower to $15,000 . Borrowers with direct credit needs of more than $15,000 are serviced through the use of loan participations with other commercial banks. Commercial and agricultural real estate loans commonly require loan-to-value limits of 80% or less. Depending upon the type of loan, past credit history, and current operating results, we may require the borrower to pledge accounts receivable, inventory, and property and equipment. Personal guarantees are generally required from the owners of closely held corporations, partnerships, and sole proprietorships. In addition, we require annual financial statements, prepare cash flow analyses, and review credit reports. We offer adjustable rate mortgages, construction loans, and fixed rate residential real estate loans which have amortization periods up to a maximum of 30 years. We consider the anticipated direction of interest rates, balance sheet duration, the sensitivity of our balance sheet to changes in interest rates, and overall loan demand to determine whether or not to sell fixed rate loans to Freddie Mac . Our lending policies generally limit the maximum loan-to-value ratio on residential real estate loans to 97% of the lower of the appraised value of the property or the purchase price, with the condition that private mortgage insurance is required on loans with loan-to-value ratios in excess of 80% . Underwriting criteria for residential real estate loans include: • Evaluation of the borrower’s ability to make monthly payments. • Evaluation of the value of the property securing the loan. • Ensuring the payment of principal, interest, taxes, and hazard insurance does not exceed 28% of a borrower’s gross income. • Ensuring all debt servicing does not exceed 36% of income. • Verification of acceptable credit reports. • Verification of employment, income, and financial information. Appraisals are performed by independent appraisers and reviewed for appropriateness. All mortgage loan requests are reviewed by our mortgage loan committee or through a secondary market underwriting system; loans in excess of $500 require the approval of our Internal Loan Committee, the Executive Loan Committee, the Board of Directors’ Loan Committee, or the Board of Directors. Consumer loans include secured and unsecured personal loans. Loans are amortized for a period of up to 12 years based on the age and value of the underlying collateral. The underwriting emphasis is on a borrower’s perceived intent and ability to pay rather than collateral value. No consumer loans are sold to the secondary market. The ALLL is established as losses are estimated to have occurred through a provision for loan losses charged to earnings. Loan losses are charged against the ALLL when we believe the uncollectability of the loan balance is confirmed. Subsequent recoveries, if any, are credited to the ALLL . The appropriateness of the ALLL is evaluated on a quarterly basis and is based upon a periodic review of the collectability of the loans in light of historical experience, the nature and volume of the loan portfolio, adverse situations that may affect the borrower’s ability to repay, estimated value of any underlying collateral, and prevailing economic conditions. This evaluation is inherently subjective as it requires estimates that are susceptible to significant revision as more information becomes available. The primary factors behind the determination of the level of the ALLL are specific allocations for impaired loans, historical loss percentages, as well as unallocated components. Specific allocations for impaired loans are primarily determined based on the difference between the loan’s outstanding balance to the present value of expected future cash flows discounted at the loan’s effective interest rate, the loan’s obtainable market price, or the fair value of the collateral, less cost to sell. Historical loss allocations are calculated at the loan class and segment levels based on a migration analysis of the loan portfolio over the preceding five years. The unallocated component of the allowance reflects the margin of imprecision inherent in the underlying assumptions used in the methodologies for estimating specific and general losses in the portfolio. A summary of changes in the ALLL and the recorded investment in loans by segments follows: Allowance for Loan Losses Three months ended March 31, 2016 Commercial Agricultural Residential Real Estate Consumer Unallocated Total January 1, 2016 $ 2,171 $ 329 $ 3,330 $ 522 $ 1,048 $ 7,400 Charge-offs (16 ) — (241 ) (84 ) — (341 ) Recoveries 89 92 50 54 — 285 Provision for loan losses 177 (85 ) (9 ) 48 25 156 March 31, 2016 $ 2,421 $ 336 $ 3,130 $ 540 $ 1,073 $ 7,500 Allowance for Loan Losses and Recorded Investment in Loans March 31, 2016 Commercial Agricultural Residential Real Estate Consumer Unallocated Total ALLL Individually evaluated for impairment $ 908 $ — $ 1,823 $ — $ — $ 2,731 Collectively evaluated for impairment 1,513 336 1,307 540 1,073 4,769 Total $ 2,421 $ 336 $ 3,130 $ 540 $ 1,073 $ 7,500 Loans Individually evaluated for impairment $ 6,840 $ 4,065 $ 10,088 $ 34 $ 21,027 Collectively evaluated for impairment 463,465 111,621 239,230 34,948 849,264 Total $ 470,305 $ 115,686 $ 249,318 $ 34,982 $ 870,291 Allowance for Loan Losses Three Months Ended March 31, 2015 Commercial Agricultural Residential Real Estate Consumer Unallocated Total January 1, 2015 $ 3,821 $ 216 $ 4,235 $ 645 $ 1,183 $ 10,100 Charge-offs (17 ) — (50 ) (93 ) — (160 ) Recoveries 213 72 33 68 — 386 Provision for loan losses (209 ) (82 ) (490 ) 91 (36 ) (726 ) March 31, 2015 $ 3,808 $ 206 $ 3,728 $ 711 $ 1,147 $ 9,600 Allowance for Loan Losses and Recorded Investment in Loans December 31, 2015 Commercial Agricultural Residential Real Estate Consumer Unallocated Total ALLL Individually evaluated for impairment $ 829 $ 2 $ 1,989 $ — $ — $ 2,820 Collectively evaluated for impairment 1,342 327 1,341 522 1,048 4,580 Total $ 2,171 $ 329 $ 3,330 $ 522 $ 1,048 $ 7,400 Loans Individually evaluated for impairment $ 7,969 $ 4,068 $ 10,266 $ 35 $ 22,338 Collectively evaluated for impairment 440,412 111,843 241,235 34,664 828,154 Total $ 448,381 $ 115,911 $ 251,501 $ 34,699 $ 850,492 The following table displays the credit quality indicators for commercial and agricultural credit exposures based on internally assigned credit risk ratings as of: March 31, 2016 Commercial Agricultural Real Estate Other Total Real Estate Other Total Rating 1 - Excellent $ — $ 729 $ 729 $ — $ — $ — 2 - High quality 10,638 9,950 20,588 4,469 1,608 6,077 3 - High satisfactory 99,591 25,599 125,190 27,867 11,771 39,638 4 - Low satisfactory 238,565 72,438 311,003 37,292 21,809 59,101 5 - Special mention 4,069 483 4,552 3,742 4,266 8,008 6 - Substandard 7,834 241 8,075 2,113 603 2,716 7 - Vulnerable 168 — 168 146 — 146 8 - Doubtful — — — — — — Total $ 360,865 $ 109,440 $ 470,305 $ 75,629 $ 40,057 $ 115,686 December 31, 2015 Commercial Agricultural Real Estate Other Total Real Estate Other Total Rating 1 - Excellent $ — $ 499 $ 499 $ — $ — $ — 2 - High quality 7,397 11,263 18,660 4,647 2,150 6,797 3 - High satisfactory 99,136 29,286 128,422 28,886 13,039 41,925 4 - Low satisfactory 222,431 62,987 285,418 37,279 22,166 59,445 5 - Special mention 4,501 473 4,974 3,961 1,875 5,836 6 - Substandard 9,941 256 10,197 1,623 139 1,762 7 - Vulnerable 211 — 211 146 — 146 8 - Doubtful — — — — — — Total $ 343,617 $ 104,764 $ 448,381 $ 76,542 $ 39,369 $ 115,911 Internally assigned credit risk ratings are reviewed, at a minimum, when loans are renewed or when management has knowledge of improvements or deterioration of the credit quality of individual credits. Descriptions of the internally assigned credit risk ratings for commercial and agricultural loans are as follows: 1. EXCELLENT – Substantially Risk Free Credit has strong financial condition and solid earnings history, characterized by: • High liquidity, strong cash flow, low leverage. • Unquestioned ability to meet all obligations when due. • Experienced management, with management succession in place. • Secured by cash. 2. HIGH QUALITY – Limited Risk Credit with sound financial condition and a positive trend in earnings supplemented by: • Favorable liquidity and leverage ratios. • Ability to meet all obligations when due. • Management with successful track record. • Steady and satisfactory earnings history. • If loan is secured, collateral is of high quality and readily marketable. • Access to alternative financing. • Well defined primary and secondary source of repayment. • If supported by guaranty, the financial strength and liquidity of the guarantor(s) are clearly evident. 3. HIGH SATISFACTORY – Reasonable Risk Credit with satisfactory financial condition and further characterized by: • Working capital adequate to support operations. • Cash flow sufficient to pay debts as scheduled. • Management experience and depth appear favorable. • Loan performing according to terms. • If loan is secured, collateral is acceptable and loan is fully protected. 4. LOW SATISFACTORY – Acceptable Risk Credit with bankable risks, although some signs of weaknesses are shown: • Would include most start-up businesses. • Occasional instances of trade slowness or repayment delinquency – may have been 10 - 30 days slow within the past year. • Management’s abilities are apparent, yet unproven. • Weakness in primary source of repayment with adequate secondary source of repayment. • Loan structure generally in accordance with policy. • If secured, loan collateral coverage is marginal. • Adequate cash flow to service debt, but coverage is low. To be classified as less than satisfactory, only one of the following criteria must be met. 5. SPECIAL MENTION – Criticized Credit constitutes an undue and unwarranted credit risk but not to the point of justifying a classification of substandard. The credit risk may be relatively minor yet constitute an unwarranted risk in light of the circumstances surrounding a specific loan: • Downward trend in sales, profit levels, and margins. • Impaired working capital position. • Cash flow is strained in order to meet debt repayment. • Loan delinquency ( 30 - 60 days) and overdrafts may occur. • Shrinking equity cushion. • Diminishing primary source of repayment and questionable secondary source. • Management abilities are questionable. • Weak industry conditions. • Litigation pending against the borrower. • Collateral or guaranty offers limited protection. • Negative debt service coverage, however the credit is well collateralized and payments are current. 6. SUBSTANDARD – Classified Credit where the borrower’s current net worth, paying capacity, and value of the collateral pledged is inadequate. There is a distinct possibility that we will implement collection procedures if the loan deficiencies are not corrected. In addition, the following characteristics may apply: • Sustained losses have severely eroded the equity and cash flow. • Deteriorating liquidity. • Serious management problems or internal fraud. • Original repayment terms liberalized. • Likelihood of bankruptcy. • Inability to access other funding sources. • Reliance on secondary source of repayment. • Litigation filed against borrower. • Collateral provides little or no value. • Requires excessive attention of the loan officer. • Borrower is uncooperative with loan officer. 7. VULNERABLE – Classified Credit is considered “Substandard” and warrants placing on nonaccrual status. Risk of loss is being evaluated and exit strategy options are under review. Other characteristics that may apply: • Insufficient cash flow to service debt. • Minimal or no payments being received. • Limited options available to avoid the collection process. • Transition status, expect action will take place to collect loan without immediate progress being made. 8. DOUBTFUL – Workout Credit has all the weaknesses inherent in a “Substandard” loan with the added characteristic that collection and/or liquidation is pending. The possibility of a loss is extremely high, but its classification as a loss is deferred until liquidation procedures are completed, or reasonably estimable. Other characteristics that may apply: • Normal operations are severely diminished or have ceased. • Seriously impaired cash flow. • Original repayment terms materially altered. • Secondary source of repayment is inadequate. • Survivability as a “going concern” is impossible. • Collection process has begun. • Bankruptcy petition has been filed. • Judgments have been filed. • Portion of the loan balance has been charged-off . Our primary credit quality indicator for residential real estate and consumer loans is the individual loan’s past due aging. The following tables summarize the past due and current loans as of: March 31, 2016 Accruing Interest Total Past Due and Nonaccrual 30-59 60-89 90 Days Nonaccrual Current Total Commercial Commercial real estate $ 859 $ — $ 55 $ 168 $ 1,082 $ 359,783 $ 360,865 Commercial other 231 — — — 231 109,209 109,440 Total commercial 1,090 — 55 168 1,313 468,992 470,305 Agricultural Agricultural real estate 629 — — 146 775 74,854 75,629 Agricultural other 79 — — — 79 39,978 40,057 Total agricultural 708 — — 146 854 114,832 115,686 Residential real estate Senior liens 1,665 134 — 702 2,501 199,836 202,337 Junior liens 43 — — — 43 8,941 8,984 Home equity lines of credit 303 — — — 303 37,694 37,997 Total residential real estate 2,011 134 — 702 2,847 246,471 249,318 Consumer Secured 24 — — — 24 31,500 31,524 Unsecured 4 — — — 4 3,454 3,458 Total consumer 28 — — — 28 34,954 34,982 Total $ 3,837 $ 134 $ 55 $ 1,016 $ 5,042 $ 865,249 $ 870,291 December 31, 2015 Accruing Interest Total Past Due and Nonaccrual 30-59 60-89 90 Days Nonaccrual Current Total Commercial Commercial real estate $ 505 $ 281 $ — $ 211 $ 997 $ 342,620 $ 343,617 Commercial other 18 — — — 18 104,746 104,764 Total commercial 523 281 — 211 1,015 447,366 448,381 Agricultural Agricultural real estate 196 890 — 146 1,232 75,310 76,542 Agricultural other — — — — — 39,369 39,369 Total agricultural 196 890 — 146 1,232 114,679 115,911 Residential real estate Senior liens 1,551 261 — 429 2,241 199,622 201,863 Junior liens 40 8 — 6 54 9,325 9,379 Home equity lines of credit 225 — — — 225 40,034 40,259 Total residential real estate 1,816 269 — 435 2,520 248,981 251,501 Consumer Secured 27 — — — 27 30,839 30,866 Unsecured 4 — — — 4 3,829 3,833 Total consumer 31 — — — 31 34,668 34,699 Total $ 2,566 $ 1,440 $ — $ 792 $ 4,798 $ 845,694 $ 850,492 Impaired Loans Loans may be classified as impaired if they meet one or more of the following criteria: 1. There has been a charge-off of its principal balance (in whole or in part); 2. The loan has been classified as a TDR ; or 3. The loan is in nonaccrual status. Impairment is measured on a loan-by-loan basis for commercial and agricultural loans by comparing the loan’s outstanding balance to the present value of expected future cash flows discounted at the loan’s effective interest rate, the loan’s obtainable market price, or the fair value of the collateral, less cost to sell, if the loan is collateral dependent. Large groups of smaller balance homogeneous loans are collectively evaluated for impairment. Impairment is measured on a loan-by-loan basis for residential real estate and consumer loans by comparing the loan’s unpaid principal balance to the present value of expected future cash flows discounted at the loan’s effective interest rate. We do not recognize interest income on impaired loans in nonaccrual status. For impaired loans not classified as nonaccrual , interest income is recognized daily, as earned, according to the terms of the loan agreement and the principal amount outstanding. The following is a summary of information pertaining to impaired loans as of: March 31, 2016 December 31, 2015 Outstanding Balance Unpaid Principal Balance Valuation Allowance Outstanding Balance Unpaid Principal Balance Valuation Allowance Impaired loans with a valuation allowance Commercial real estate $ 5,856 $ 5,976 $ 906 $ 5,659 $ 5,777 $ 818 Commercial other 96 96 2 8 8 11 Agricultural real estate — — — — — — Agricultural other — — — 335 335 2 Residential real estate senior liens 9,832 10,596 1,796 9,996 10,765 1,959 Residential real estate junior liens 135 145 27 143 163 30 Home equity lines of credit — — — — — — Consumer secured — — — — — — Total impaired loans with a valuation allowance 15,919 16,813 2,731 16,141 17,048 2,820 Impaired loans without a valuation allowance Commercial real estate 807 940 2,122 2,256 Commercial other 81 92 180 191 Agricultural real estate 3,546 3,546 3,549 3,549 Agricultural other 519 519 184 184 Home equity lines of credit 121 421 127 434 Consumer secured 34 34 35 35 Total impaired loans without a valuation allowance 5,108 5,552 6,197 6,649 Impaired loans Commercial 6,840 7,104 908 7,969 8,232 829 Agricultural 4,065 4,065 — 4,068 4,068 2 Residential real estate 10,088 11,162 1,823 10,266 11,362 1,989 Consumer 34 34 — 35 35 — Total impaired loans $ 21,027 $ 22,365 $ 2,731 $ 22,338 $ 23,697 $ 2,820 The following is a summary of information pertaining to impaired loans for the three month periods ended: March 31, 2016 March 31, 2015 Average Outstanding Balance Interest Income Recognized Average Outstanding Balance Interest Income Recognized Impaired loans with a valuation allowance Commercial real estate $ 5,758 $ 84 $ 7,277 $ 91 Commercial other 52 1 594 10 Agricultural real estate — — 44 1 Agricultural other 168 — — — Residential real estate senior liens 9,914 100 11,611 118 Residential real estate junior liens 139 1 258 2 Home equity lines of credit — — 125 — Consumer secured — — 52 1 Total impaired loans with a valuation allowance 16,031 186 19,961 223 Impaired loans without a valuation allowance Commercial real estate 1,465 19 3,405 61 Commercial other 131 2 130 3 Agricultural real estate 3,548 45 1,481 21 Agricultural other 352 6 56 1 Home equity lines of credit 124 4 120 6 Consumer secured 35 1 5 — Total impaired loans without a valuation allowance 5,655 77 5,197 92 Impaired loans Commercial 7,406 106 11,406 165 Agricultural 4,068 51 1,581 23 Residential real estate 10,177 105 12,114 126 Consumer 35 1 57 1 Total impaired loans $ 21,686 $ 263 $ 25,158 $ 315 As of March 31, 2016 and December 31, 2015 , we had no commitments to advance in connection with impaired loans, which include TDRs . Troubled Debt Restructurings Loan modifications are considered to be TDRs when the modification includes terms outside of normal lending practices to a borrower who is experiencing financial difficulties. Typical concessions granted include, but are not limited to: 1. Agreeing to interest rates below prevailing market rates for debt with similar risk characteristics. 2. Extending the amortization period beyond typical lending guidelines for loans with similar risk characteristics. 3. Forgiving principal. 4. Forgiving accrued interest. To determine if a borrower is experiencing financial difficulties, factors we consider include: 1. The borrower is currently in default on any of their debt. 2. The borrower would likely default on any of their debt if the concession was not granted. 3. The borrower’s cash flow was insufficient to service all of their debt if the concession was not granted. 4. The borrower has declared, or is in the process of declaring, bankruptcy. 5. The borrower is unlikely to continue as a going concern (if the entity is a business). The following is a summary of information pertaining to TDRs granted for the: Three Months Ended March 31, 2016 Three Months Ended March 31, 2015 Number of Loans Pre-Modification Recorded Investment Post-Modification Recorded Investment Number of Loans Pre-Modification Recorded Investment Post-Modification Recorded Investment Commercial other — $ — $ — 4 $ 514 $ 514 Residential real estate Senior liens 2 26 26 2 238 238 Home equity lines of credit — — — 1 94 94 Total residential real estate 2 26 26 3 332 332 Consumer unsecured 1 2 2 — — — Total 3 $ 28 $ 28 7 $ 846 $ 846 The following tables summarize concessions we granted to borrowers in financial difficulty for the: Three Months Ended March 31, 2016 Three Months Ended March 31, 2015 Below Market Interest Rate Below Market Interest Rate and Extension of Amortization Period Below Market Interest Rate Below Market Interest Rate and Extension of Amortization Period Number of Loans Pre-Modification Recorded Investment Number of Loans Pre-Modification Recorded Investment Number of Loans Pre-Modification Recorded Investment Number of Loans Pre-Modification Recorded Investment Commercial other — $ — — $ — 2 $ 183 2 $ 331 Residential real estate Senior liens 2 26 — — 1 49 1 189 Home equity lines of credit — — — — — — 1 94 Total residential real estate 2 26 — — 1 49 2 283 Consumer unsecured — — 1 2 — — — — Total 2 $ 26 1 $ 2 3 $ 232 4 $ 614 We did not restructure any loans by forgiving principal or accrued interest in the three month periods ended March 31, 2016 or 2015 . Based on our historical loss experience, losses associated with TDRs are not significantly different than other impaired loans within the same loan segment. As such, TDRs , including TDRs that have been modified in the past 12 months that subsequently defaulted, are analyzed in the same manner as other impaired loans within their respective loan segment. We had no loans that defaulted in the three month periods ended March 31, 2016 and 2015 which were modified within 12 months prior to the default date. The following is a summary of TDR loan balances as of: March 31 December 31 TDRs $ 19,988 $ 21,325

Equity Securities Without Readi

Equity Securities Without Readily Determinable Fair Values	3 Months Ended
	Mar. 31, 2016
Equity Method And Other Investments [Abstract]
Equity Securities Without Readily Determinable Fair Values	Equity Securities Without Readily Determinable Fair Values Included in equity securities without readily determinable fair values are restricted securities, which are carried at cost, and investments in unconsolidated entities accounted for under the equity method of accounting. Equity securities without readily determinable fair values consist of the following as of: March 31 December 31 FHLB Stock $ 11,700 $ 11,700 Corporate Settlement Solutions, LLC 7,192 7,249 FRB Stock 1,999 1,999 Valley Financial Corporation 1,000 1,000 Other 335 338 Total $ 22,226 $ 22,286

Foreclosed Assets (Notes)

Foreclosed Assets (Notes)	3 Months Ended
	Mar. 31, 2016
Banking and Thrift [Abstract]
Foreclosed Assets	Foreclosed Assets Foreclosed assets are included in other assets in the consolidated balance sheets and consist of other real estate owned and repossessed assets. The following is a summary of foreclosed assets: March 31 December 31 Consumer mortgage loans collateralized by residential real estate foreclosed as a result of obtaining physical possession $ 35 $ — All other foreclosed assets 241 421 Total $ 276 $ 421 Changes in foreclosed assets are summarized as follows during the three months ended March 31 : 2016 2015 Balance, January 1 $ 421 $ 885 Properties transferred 89 134 Proceeds from sale (234 ) (302 ) Balance, March 31 $ 276 $ 717 There were no consumer mortgage loans collateralized by residential real estate in the process of foreclosure as of March 31, 2016 .

Borrowed Funds

Borrowed Funds	3 Months Ended
	Mar. 31, 2016
Debt Disclosure [Abstract]
Borrowed Funds	Borrowed Funds Borrowed funds consist of the following obligations as of: March 31, 2016 December 31, 2015 Amount Rate Amount Rate FHLB advances $ 245,000 1.94 % $ 235,000 1.93 % Securities sold under agreements to repurchase without stated maturity dates 58,096 0.13 % 70,532 0.12 % Federal funds purchased 4,800 0.64 % 4,200 0.75 % Total $ 307,896 1.58 % $ 309,732 1.50 % FHLB advances are collateralized by a blanket lien on all qualified 1-4 family residential real estate loans, specific AFS securities, and FHLB stock. The following table lists the maturities and weighted average interest rates of FHLB advances as of: March 31, 2016 December 31, 2015 Amount Rate Amount Rate Fixed rate due 2016 $ 20,000 1.62 % $ 30,000 1.25 % Variable rate due 2016 15,000 0.76 % 15,000 0.62 % Fixed rate due 2017 50,000 1.56 % 50,000 1.56 % Fixed rate due 2018 50,000 2.16 % 50,000 2.16 % Fixed rate due 2019 60,000 1.99 % 40,000 2.35 % Fixed rate due 2020 10,000 1.98 % 10,000 1.98 % Fixed rate due 2021 30,000 2.26 % 30,000 2.26 % Fixed rate due 2023 10,000 3.90 % 10,000 3.90 % Total $ 245,000 1.94 % $ 235,000 1.93 % Securities sold under agreements to repurchase are classified as secured borrowings and are reflected at the amount of cash received in connection with the transaction. The securities underlying the agreements have a carrying value and a fair value of $58,137 and $70,555 at March 31, 2016 and December 31, 2015 , respectively. Such securities remain under our control. We may be required to provide additional collateral based on the fair value of underlying securities. Securities sold under repurchase agreements without stated maturity dates, federal funds purchased, and FRB Discount Window advances generally mature within one to four days from the transaction date. The following table provides a summary of securities sold under repurchase agreements without stated maturity dates, federal funds purchased, and FRB Discount Window advances borrowings for the three month periods ended: March 31, 2016 March 31, 2015 Maximum Month End Balance Average Balance Weighted Average Interest Rate During the Period Maximum Month End Balance Average Balance Weighted Average Interest Rate During the Period Securities sold under agreements to repurchase without stated maturity dates $ 61,783 $ 61,051 0.12 % $ 84,859 $ 79,052 0.13 % Federal funds purchased 4,800 4,696 0.69 % 2,300 5,706 0.48 % We had pledged AFS securities and 1-4 family residential real estate loans in the following amounts at: March 31 December 31 Pledged to secure borrowed funds $ 335,570 $ 339,078 Pledged to secure repurchase agreements 58,137 70,555 Pledged for public deposits and for other purposes necessary or required by law 38,465 39,038 Total $ 432,172 $ 448,671 AFS securities pledged to repurchase agreements without stated maturity dates consisted of the following at: March 31 December 31 States and political subdivisions $ 2,393 $ 3,639 Mortgage-backed securities 20,781 23,075 Collateralized mortgage obligations 34,963 43,841 Total $ 58,137 $ 70,555 AFS securities pledged to repurchase agreements are monitored to ensure the appropriate level is collateralized. In the event of maturities, calls, significant principal repayments, or significant decline in market values, we have adequate levels of available AFS securities to pledge to satisfy required collateral. As of March 31, 2016 , we had the ability to borrow up to an additional $107,598 , based on assets pledged as collateral. We had no investment securities that are restricted to be pledged for specific purposes.

Other Noninterest Expenses

Other Noninterest Expenses	3 Months Ended
	Mar. 31, 2016
Other Income and Expenses [Abstract]
Other Noninterest Expenses	Other Noninterest Expenses A summary of expenses included in other noninterest expenses is as follows for the: Three Months Ended 2016 2015 Director fees $ 209 $ 198 FDIC insurance premiums 205 212 Audit and related fees 159 184 Marketing costs 155 112 Education and travel 123 92 Donations and community relations 111 143 Loan underwriting fees 108 88 Consulting fees 173 84 Postage and freight 106 98 Printing and supplies 78 102 All other 639 561 Total other $ 2,066 $ 1,874

Federal Income Taxes

Federal Income Taxes	3 Months Ended
	Mar. 31, 2016
Income Tax Disclosure [Abstract]
Federal Income Taxes	Federal Income Taxes The reconciliation of the provision for federal income taxes and the amount computed at the federal statutory tax rate of 34% of income before federal income tax expense is as follows for the: Three Months Ended 2016 2015 Income taxes at 34% statutory rate $ 1,174 $ 1,511 Effect of nontaxable income Interest income on tax exempt municipal securities (502 ) (500 ) Earnings on corporate owned life insurance policies (64 ) (64 ) Effect of tax credits (194 ) (186 ) Other (18 ) (26 ) Total effect of nontaxable income (778 ) (776 ) Effect of nondeductible expenses 41 36 Federal income tax expense $ 437 $ 771

Fair Value

Fair Value	3 Months Ended
	Mar. 31, 2016
Fair Value Disclosures [Abstract]
Fair Value	Fair Value Following is a description of the valuation methodologies, key inputs, and an indication of the level of the fair value hierarchy in which the assets or liabilities are classified. Cash and cash equivalents : The carrying amounts of cash and demand deposits due from banks and interest bearing balances due from banks approximate fair values. As such, we classify cash and cash equivalents as Level 1. AFS securities : AFS securities are recorded at fair value on a recurring basis. Level 1 fair value measurement is based upon quoted prices for identical instruments. Level 2 fair value measurement is based upon quoted prices for similar instruments. If quoted prices are not available, fair values are measured using independent pricing models or other model based valuation techniques such as the present value of future cash flows, adjusted for the security’s credit rating, prepayment assumptions and other factors such as credit loss and liquidity assumptions. The values for Level 1 and Level 2 investment securities are generally obtained from an independent third party. On a quarterly basis, we compare the values provided to alternative pricing sources. Mortgage loans AFS : Mortgage loans AFS are carried at the lower of cost or fair value. The fair value of Mortgage loans AFS are based on the price secondary markets are currently offering for portfolios with similar characteristics. As such, we classify Mortgage loans AFS subject to nonrecurring fair value adjustments as Level 2. Loans : For variable rate loans with no significant change in credit risk, fair values are based on carrying values. Fair values for fixed rate loans are estimated using discounted cash flow analyses, using interest rates currently being offered for loans with similar terms to borrowers of similar credit quality. The resulting amounts are adjusted to estimate the effect of changes in the credit quality of borrowers since the loans were originated. As such, we classify loans as Level 3 assets. We do not record loans at fair value on a recurring basis. However, from time-to-time , loans are classified as impaired and a specific allowance for loan loss may be established. Loans for which it is probable that payment of interest and principal will be significantly different than the contractual terms of the original loan agreement are considered impaired. Once a loan is identified as impaired, we measure the estimated impairment. The fair value of impaired loans is estimated using one of several methods, including the present value of expected future cash flows discounted at the loan’s effective interest rate, the loan’s obtainable market price, or the fair value of the collateral, less cost to sell, if the loan is collateral dependent. Those impaired loans not requiring an allowance represent loans for which the fair value of the expected repayments or collateral exceed the recorded investments in such loans. We review the net realizable values of the underlying collateral for collateral dependent impaired loans on at least a quarterly basis for all loan types. To determine the collateral value, we utilize independent appraisals, broker price opinions, or internal evaluations. We review these valuations to determine whether an additional discount should be applied given the age of market information that may have been considered as well as other factors such as costs to sell an asset if it is determined that the collateral will be liquidated in connection with the ultimate settlement of the loan. We use these valuations to determine if any specific reserves or charge-offs are necessary. We may obtain new valuations in certain circumstances, including when there has been significant deterioration in the condition of the collateral, if the foreclosure process has begun, or if the existing valuation is deemed to be outdated. The following tables list the quantitative fair value information about impaired loans as of: March 31, 2016 Valuation Technique Fair Value Unobservable Input Range Discount applied to collateral appraisal: Real Estate 20% - 30% Equipment 35% Discounted appraisal value $7,825 Furniture, fixtures & equipment 35% - 45% Cash crop inventory 40% Other inventory 50% Accounts receivable 50% Liquor license 75% December 31, 2015 Valuation Technique Fair Value Unobservable Input Range Discount applied to collateral appraisal: Real Estate 20% - 30% Equipment 20% - 35% Discounted appraisal value $9,301 Furniture, fixtures & equipment 35% - 45% Cash crop inventory 40% Other inventory 50% Accounts receivable 50% Liquor license 75% Discount factors with ranges are based on the age of the independent appraisal, broker price opinion, or internal evaluation. Accrued interest receivable : The carrying amounts of accrued interest receivable approximate fair value. As such, we classify accrued interest receivable as Level 1. Equity securities without readily determinable fair values : Included in equity securities without readily determinable fair values are FHLB stock and FRB stock as well as our ownership interests in Corporate Settlement Solutions, LLC and Valley Financial Corporation . The investment in Corporate Settlement Solutions, LLC , a title insurance company, was made in the first quarter 2008 and we account for our investment under the equity method of accounting. Valley Financial Corporation is the parent company of 1st State Bank in Saginaw, Michigan, which is a community bank that opened in 2005. We made investments in Valley Financial Corporation in 2004 and in 2007 and we account for our investment under the cost method of accounting. The lack of an active market, or other independent sources to validate fair value estimates coupled with the impact of future capital calls and transfer restrictions, is an inherent limitation in the valuation process. As the fair values of these investments are not readily determinable, they are not disclosed under a specific fair value hierarchy; however, they are reviewed quarterly for impairment. If we were to record an impairment adjustment related to these securities, it would be classified as a nonrecurring Level 3 fair value adjustment. During 2016 and 2015 , there were no impairments recorded on equity securities without readily determinable fair values. Foreclosed assets : Upon transfer from the loan portfolio, foreclosed assets (which are included in other assets) are adjusted to and subsequently carried at the lower of carrying value or fair value less costs to sell. Net realizable value is based upon independent market prices, appraised values of the collateral, or management’s estimation of the value of the collateral. Due to the inherent level of estimation in the valuation process, we classify foreclosed assets as nonrecurring Level 3. The table below lists the quantitative fair value information related to foreclosed assets as of: March 31, 2016 Valuation Technique Fair Value Unobservable Input Range Discount applied to collateral appraisal: Discounted appraisal value $ 276 Real Estate 20% - 30% December 31, 2015 Valuation Technique Fair Value Unobservable Input Range Discount applied to collateral appraisal: Discounted appraisal value $ 421 Real Estate 20% - 30% Discount factors with ranges are based on the age of the independent appraisal, broker price opinion, or internal evaluations. Goodwill and other intangible assets : Acquisition intangibles and goodwill are evaluated for potential impairment on at least an annual basis. Acquisition intangibles and goodwill are typically qualitatively evaluated to determine if it is more likely than not that the carrying balance is impaired. If it is determined that the carrying balance of acquisition intangibles or goodwill is more likely than not to be impaired, we perform a cash flow valuation to determine the extent of the potential impairment. If the testing resulted in impairment, we would classify goodwill and other acquisition intangibles subjected to nonrecurring fair value adjustments as Level 3. During 2016 and 2015 , there were no impairments recorded on goodwill and other acquisition intangibles. OMSR : OMSR (which are included in other assets) are subject to impairment testing. To test for impairment, we utilize a discounted cash flow analysis using interest rates and prepayment speed assumptions currently quoted for comparable instruments and discount rates. If the valuation model reflects a value less than the carrying value, OMSR are adjusted to fair value through a valuation allowance as determined by the model. As such, we classify OMSR subject to nonrecurring fair value adjustments as Level 2. Deposits : The fair value of demand, savings, and money market deposits are equal to their carrying amounts and are classified as Level 1. Fair values for variable rate certificates of deposit approximate their carrying value. Fair values for fixed rate certificates of deposit are estimated using a discounted cash flow calculation that applies interest rates currently being offered on certificates to a schedule of aggregated expected monthly maturities on time deposits. As such, fixed rate certificates of deposit are classified as Level 2. Borrowed funds : The carrying amounts of federal funds purchased, borrowings under overnight repurchase agreements, and other short-term borrowings maturing within ninety days approximate their fair values. The fair values of other borrowed funds are estimated using discounted cash flow analyses based on current incremental borrowing arrangements. As such, borrowed funds are classified as Level 2. Accrued interest payable: The carrying amounts of accrued interest payable approximate fair value. As such, we classify accrued interest payable as Level 1. Commitments to extend credit, standby letters of credit, and undisbursed loans: Our commitments to extend credit, standby letters of credit, and undisbursed funds have no carrying amount and are estimated to have no realizable fair value. Historically, a majority of the unused commitments to extend credit have not been drawn upon and, generally, we do not receive fees in connection with these commitments other than standby letter of credit fees, which are not significant. The preceding methods described may produce a fair value calculation that may not be indicative of net realizable value or reflective of future fair values. Although we believe our valuation methods 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 fair value measurement. Estimated Fair Values of Financial Instruments Not Recorded at Fair Value in their Entirety on a Recurring Basis Disclosure of the estimated fair values of financial instruments, which differ from carrying values, often requires the use of estimates. In cases where quoted market values in an active market are not available, we use present value techniques and other valuation methods to estimate the fair values of our financial instruments. These valuation methods require considerable judgment and the resulting estimates of fair value can be significantly affected by the assumptions made and methods used. The carrying amount and estimated fair value of financial instruments not recorded at fair value in their entirety on a recurring basis were as follows as of: March 31, 2016 Carrying Estimated (Level 1) (Level 2) (Level 3) ASSETS Cash and cash equivalents $ 28,127 $ 28,127 $ 28,127 $ — $ — Mortgage loans AFS 1,240 1,250 — 1,250 — Gross loans 870,291 861,103 — — 861,103 Less allowance for loan and lease losses 7,500 7,500 — — 7,500 Net loans 862,791 853,603 — — 853,603 Accrued interest receivable 6,995 6,995 6,995 — — Equity securities without readily determinable fair values (1) 22,226 N/A — — — OMSR 2,403 2,403 — 2,403 — LIABILITIES Deposits without stated maturities 751,262 751,262 751,262 — — Deposits with stated maturities 422,245 422,049 — 422,049 — Borrowed funds 307,896 311,927 — 311,927 — Accrued interest payable 585 585 585 — — December 31, 2015 Carrying Estimated (Level 1) (Level 2) (Level 3) ASSETS Cash and cash equivalents $ 21,569 $ 21,569 $ 21,569 $ — $ — Mortgage loans AFS 1,187 1,210 — 1,210 — Gross loans 850,492 839,398 — — 839,398 Less allowance for loan and lease losses 7,400 7,400 — — 7,400 Net loans 843,092 831,998 — — 831,998 Accrued interest receivable 6,269 6,269 6,269 — — Equity securities without readily determinable fair values (1) 22,286 N/A — — — OMSR 2,505 2,518 — 2,518 — LIABILITIES Deposits without stated maturities 741,683 741,683 741,683 — — Deposits with stated maturities 422,880 421,429 — 421,429 — Borrowed funds 309,732 312,495 — 312,495 — Accrued interest payable 545 545 545 — — (1) Due to the characteristics of equity securities without readily determinable fair values, they are not disclosed under a specific fair value hierarchy. If we were to record an impairment adjustment related to these securities, such amount would be classified as a nonrecurring Level 3 fair value adjustment. Financial Instruments Recorded at Fair Value The table below presents the recorded amount of assets and liabilities measured at fair value on: March 31, 2016 December 31, 2015 Total (Level 1) (Level 2) (Level 3) Total (Level 1) (Level 2) (Level 3) Recurring items AFS securities Government-sponsored enterprises $ 24,428 $ — $ 24,428 $ — $ 24,345 $ — $ 24,345 $ — States and political subdivisions 231,472 — 231,472 — 232,217 — 232,217 — Auction rate money market preferred 2,807 — 2,807 — 2,866 — 2,866 — Preferred stocks 3,346 3,346 — — 3,299 3,299 — — Mortgage-backed securities 258,284 — 258,284 — 263,384 — 263,384 — Collateralized mortgage obligations 129,522 — 129,522 — 134,025 — 134,025 — Total AFS securities 649,859 3,346 646,513 — 660,136 3,299 656,837 — Nonrecurring items Impaired loans (net of the ALLL) 7,825 — — 7,825 9,301 — — 9,301 Foreclosed assets 276 — — 276 421 — — 421 Total $ 657,960 $ 3,346 $ 646,513 $ 8,101 $ 669,858 $ 3,299 $ 656,837 $ 9,722 Percent of assets and liabilities measured at fair value 0.51 % 98.26 % 1.23 % 0.49 % 98.06 % 1.45 % We had no assets or liabilities recorded at fair value with changes in fair value recognized through earnings, on a recurring basis, as of March 31, 2016 . Additionally, we had no assets or liabilities recorded at fair value with changes in fair value recognized through earnings, on a nonrecurring basis, as of March 31, 2016 .

Accumulated Other Comprehensive

Accumulated Other Comprehensive Income (Loss)	3 Months Ended
	Mar. 31, 2016
Equity [Abstract]
Accumulated Other Comprehensive Income (Loss)	Accumulated Other Comprehensive Income The following table summarizes the changes in AOCI by component for the: Three Months Ended March 31 2016 2015 Unrealized Defined Total Unrealized Defined Total Balance, January 1 $ 3,536 $ (3,315 ) $ 221 $ 3,302 $ (3,808 ) $ (506 ) OCI before reclassifications 7,274 — 7,274 4,356 — 4,356 Amounts reclassified from AOCI — — — — — — Subtotal 7,274 — 7,274 4,356 — 4,356 Tax effect (2,477 ) — (2,477 ) (1,366 ) — (1,366 ) OCI, net of tax 4,797 — 4,797 2,990 — 2,990 Balance, March 31 $ 8,333 $ (3,315 ) $ 5,018 $ 6,292 $ (3,808 ) $ 2,484 Included in OCI for the three month periods ended March 31, 2016 and 2015 are changes in unrealized holding gains and losses related to auction rate money market preferred and preferred stocks. For federal income tax purposes, these securities are considered equity investments. As such, no deferred federal income taxes related to unrealized holding gains or losses are expected or recorded. A summary of the components of unrealized holding gains on AFS securities included in OCI follows for the: Three Months Ended March 31 2016 2015 Auction Rate Money Market Preferred and Preferred Stocks All Other AFS Securities Total Auction Rate Money Market Preferred and Preferred Stocks All Other AFS Securities Total Unrealized gains (losses) arising during the period $ (12 ) $ 7,286 $ 7,274 $ 340 $ 4,016 $ 4,356 Tax effect — (2,477 ) (2,477 ) — (1,366 ) (1,366 ) Unrealized gains (losses), net of tax $ (12 ) $ 4,809 $ 4,797 $ 340 $ 2,650 $ 2,990

Parent Company Only Financial I

Parent Company Only Financial Information	3 Months Ended
	Mar. 31, 2016
Condensed Financial Information of Parent Company Only Disclosure [Abstract]
Parent Company Only Financial Information	Parent Company Only Financial Information Interim Condensed Balance Sheets March 31 December 31 ASSETS Cash on deposit at the Bank $ 3,690 $ 4,125 AFS securities 255 257 Investments in subsidiaries 140,596 133,883 Premises and equipment 2,018 2,014 Other assets 53,163 53,396 TOTAL ASSETS $ 199,722 $ 193,675 LIABILITIES AND SHAREHOLDERS’ EQUITY Other liabilities $ 9,475 $ 9,704 Shareholders' equity 190,247 183,971 TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY $ 199,722 $ 193,675 Interim Condensed Statements of Income Three Months Ended 2016 2015 Income Dividends from subsidiaries $ 1,600 $ 1,600 Interest income 4 36 Management fee and other 1,524 1,452 Total income 3,128 3,088 Expenses Compensation and benefits 1,200 1,190 Occupancy and equipment 430 410 Audit and related fees 96 101 Other 546 493 Total expenses 2,272 2,194 Income before income tax benefit and equity in undistributed earnings of subsidiaries 856 894 Federal income tax benefit 246 241 Income before equity in undistributed earnings of subsidiaries 1,102 1,135 Undistributed earnings of subsidiaries 1,915 2,538 Net income $ 3,017 $ 3,673 Interim Condensed Statements of Cash Flows Three Months Ended 2016 2015 Operating activities Net income $ 3,017 $ 3,673 Adjustments to reconcile net income to cash provided by operations Undistributed earnings of subsidiaries (1,915 ) (2,538 ) Undistributed earnings of equity securities without readily determinable fair values 61 27 Share-based payment awards under equity compensation plan 158 146 Depreciation 41 36 Changes in operating assets and liabilities which provided (used) cash Other assets 173 223 Accrued interest and other liabilities (229 ) (377 ) Net cash provided by (used in) operating activities 1,306 1,190 Investing activities Purchases of premises and equipment (45 ) (59 ) Net cash provided by (used in) investing activities (45 ) (59 ) Financing activities Cash dividends paid on common stock (1,872 ) (1,775 ) Proceeds from the issuance of common stock 1,072 945 Common stock repurchased (799 ) (820 ) Common stock purchased for deferred compensation obligations (97 ) (100 ) Net cash provided by (used in) financing activities (1,696 ) (1,750 ) Increase (decrease) in cash and cash equivalents (435 ) (619 ) Cash and cash equivalents at beginning of period 4,125 1,035 Cash and cash equivalents at end of period $ 3,690 $ 416

Operating Segments

Operating Segments	3 Months Ended
	Mar. 31, 2016
Segment Reporting [Abstract]
Operating Segments	Operating Segments Our reportable segments are based on legal entities that account for at least 10% of net operating results. The operations of the Bank as of March 31, 2016 and 2015 and each of the three month periods then ended, represent approximately 90% or more of our consolidated total assets and operating results. As such, no additional segment reporting is presented.

Basis of Presentation (Policies

Basis of Presentation (Policies)	3 Months Ended
	Mar. 31, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Consolidation	As used in these notes as well as in Management's Discussion and Analysis of Financial Condition and Results of Operations , references to “Isabella,” the “Corporation”, “we,” “our,” “us,” and similar terms refer to the consolidated entity consisting of Isabella Bank Corporation and its subsidiaries. Isabella Bank Corporation refers solely to the parent holding company, and Isabella Bank or the “Bank” refer to Isabella Bank Corporation ’s subsidiary, Isabella Bank .
Basis of Accounting	The accompanying unaudited interim condensed consolidated financial statements have been prepared in accordance with GAAP for interim financial information and with the instructions to Form 10-Q and Article 10 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by GAAP for complete financial statements. In our opinion, all adjustments considered necessary for a fair presentation have been included. Operating results for the three month period ended March 31, 2016 are not necessarily indicative of the results that may be expected for the year ending December 31, 2016 . For further information, refer to our Annual Report on Form 10-K for the year ended December 31, 2015 .
Earnings Per Share	Basic earnings per common share represents income available to common shareholders divided by the weighted average number of common shares outstanding during the period. Diluted earnings per common share reflects additional common shares that would have been outstanding if dilutive potential common shares had been issued. Potential common shares that may be issued relate solely to outstanding shares in the Directors Plan .
Available-for-sale Securities	As of March 31, 2016 and December 31, 2015 , we conducted an analysis to determine whether any AFS securities currently in an unrealized loss position should be other-than-temporarily impaired. Such analyses considered, among other factors, the following criteria: • Has the value of the investment declined more than what is deemed to be reasonable based on a risk and maturity adjusted discount rate? • Is the investment credit rating below investment grade? • Is it probable the issuer will be unable to pay the amount when due? • Is it more likely than not that we will have to sell the security before recovery of its cost basis? • Has the duration of the investment been extended?
Nonaccrual Loan Status	The accrual of interest on commercial, agricultural, and residential real estate loans is discontinued at the time the loan is 90 days or more past due unless the credit is well-secured and in the process of collection. Upon transferring the loans to nonaccrual status, we perform an evaluation to determine the net realizable value of the underlying collateral. This evaluation is used to help determine if any charge-offs are necessary. Consumer loans are typically charged-off no later than 180 days past due. Past due status is based on contractual terms of the loan. In all cases, loans are placed on nonaccrual status or charged-off at an earlier date if collection of principal or interest is considered doubtful. For loans that are placed on nonaccrual status or charged-off , all interest accrued in the current calendar year, but not collected, is reversed against interest income while interest accrued in prior calendar years, but not collected, is charged against the ALLL . Loans may be returned to accrual status after six months of continuous performance.
Loans Receivable	Commercial and agricultural loans include loans for commercial real estate, commercial operating loans, farmland and agricultural production, and states and political subdivisions. Repayment of these loans is dependent upon the successful operation and management of a business. We minimize our risk by limiting the amount of direct credit exposure to any one borrower to $15,000 . Borrowers with direct credit needs of more than $15,000 are serviced through the use of loan participations with other commercial banks. Commercial and agricultural real estate loans commonly require loan-to-value limits of 80% or less. Depending upon the type of loan, past credit history, and current operating results, we may require the borrower to pledge accounts receivable, inventory, and property and equipment. Personal guarantees are generally required from the owners of closely held corporations, partnerships, and sole proprietorships. In addition, we require annual financial statements, prepare cash flow analyses, and review credit reports. We offer adjustable rate mortgages, construction loans, and fixed rate residential real estate loans which have amortization periods up to a maximum of 30 years. We consider the anticipated direction of interest rates, balance sheet duration, the sensitivity of our balance sheet to changes in interest rates, and overall loan demand to determine whether or not to sell fixed rate loans to Freddie Mac . Our lending policies generally limit the maximum loan-to-value ratio on residential real estate loans to 97% of the lower of the appraised value of the property or the purchase price, with the condition that private mortgage insurance is required on loans with loan-to-value ratios in excess of 80% . Underwriting criteria for residential real estate loans include: • Evaluation of the borrower’s ability to make monthly payments. • Evaluation of the value of the property securing the loan. • Ensuring the payment of principal, interest, taxes, and hazard insurance does not exceed 28% of a borrower’s gross income. • Ensuring all debt servicing does not exceed 36% of income. • Verification of acceptable credit reports. • Verification of employment, income, and financial information. Appraisals are performed by independent appraisers and reviewed for appropriateness. All mortgage loan requests are reviewed by our mortgage loan committee or through a secondary market underwriting system; loans in excess of $500 require the approval of our Internal Loan Committee, the Executive Loan Committee, the Board of Directors’ Loan Committee, or the Board of Directors. Consumer loans include secured and unsecured personal loans. Loans are amortized for a period of up to 12 years based on the age and value of the underlying collateral. The underwriting emphasis is on a borrower’s perceived intent and ability to pay rather than collateral value. No consumer loans are sold to the secondary market. Loans that we have the intent and ability to hold in our portfolio are reported at their outstanding principal balance adjusted for any charge-offs , the ALLL , and any deferred fees or costs. Interest income is accrued over the term of the loan based on the principal amount outstanding. Loan origination fees and certain direct loan origination costs are capitalized and recognized as a component of interest income over the term of the loan using the level yield method.
Allowance for Loan Losses	The ALLL is established as losses are estimated to have occurred through a provision for loan losses charged to earnings. Loan losses are charged against the ALLL when we believe the uncollectability of the loan balance is confirmed. Subsequent recoveries, if any, are credited to the ALLL . The appropriateness of the ALLL is evaluated on a quarterly basis and is based upon a periodic review of the collectability of the loans in light of historical experience, the nature and volume of the loan portfolio, adverse situations that may affect the borrower’s ability to repay, estimated value of any underlying collateral, and prevailing economic conditions. This evaluation is inherently subjective as it requires estimates that are susceptible to significant revision as more information becomes available. The primary factors behind the determination of the level of the ALLL are specific allocations for impaired loans, historical loss percentages, as well as unallocated components. Specific allocations for impaired loans are primarily determined based on the difference between the loan’s outstanding balance to the present value of expected future cash flows discounted at the loan’s effective interest rate, the loan’s obtainable market price, or the fair value of the collateral, less cost to sell. Historical loss allocations are calculated at the loan class and segment levels based on a migration analysis of the loan portfolio over the preceding five years. The unallocated component of the allowance reflects the margin of imprecision inherent in the underlying assumptions used in the methodologies for estimating specific and general losses in the portfolio.
Internal Credit Risk Ratings	Internally assigned credit risk ratings are reviewed, at a minimum, when loans are renewed or when management has knowledge of improvements or deterioration of the credit quality of individual credits. Descriptions of the internally assigned credit risk ratings for commercial and agricultural loans are as follows: 1. EXCELLENT – Substantially Risk Free Credit has strong financial condition and solid earnings history, characterized by: • High liquidity, strong cash flow, low leverage. • Unquestioned ability to meet all obligations when due. • Experienced management, with management succession in place. • Secured by cash. 2. HIGH QUALITY – Limited Risk Credit with sound financial condition and a positive trend in earnings supplemented by: • Favorable liquidity and leverage ratios. • Ability to meet all obligations when due. • Management with successful track record. • Steady and satisfactory earnings history. • If loan is secured, collateral is of high quality and readily marketable. • Access to alternative financing. • Well defined primary and secondary source of repayment. • If supported by guaranty, the financial strength and liquidity of the guarantor(s) are clearly evident. 3. HIGH SATISFACTORY – Reasonable Risk Credit with satisfactory financial condition and further characterized by: • Working capital adequate to support operations. • Cash flow sufficient to pay debts as scheduled. • Management experience and depth appear favorable. • Loan performing according to terms. • If loan is secured, collateral is acceptable and loan is fully protected. 4. LOW SATISFACTORY – Acceptable Risk Credit with bankable risks, although some signs of weaknesses are shown: • Would include most start-up businesses. • Occasional instances of trade slowness or repayment delinquency – may have been 10 - 30 days slow within the past year. • Management’s abilities are apparent, yet unproven. • Weakness in primary source of repayment with adequate secondary source of repayment. • Loan structure generally in accordance with policy. • If secured, loan collateral coverage is marginal. • Adequate cash flow to service debt, but coverage is low. To be classified as less than satisfactory, only one of the following criteria must be met. 5. SPECIAL MENTION – Criticized Credit constitutes an undue and unwarranted credit risk but not to the point of justifying a classification of substandard. The credit risk may be relatively minor yet constitute an unwarranted risk in light of the circumstances surrounding a specific loan: • Downward trend in sales, profit levels, and margins. • Impaired working capital position. • Cash flow is strained in order to meet debt repayment. • Loan delinquency ( 30 - 60 days) and overdrafts may occur. • Shrinking equity cushion. • Diminishing primary source of repayment and questionable secondary source. • Management abilities are questionable. • Weak industry conditions. • Litigation pending against the borrower. • Collateral or guaranty offers limited protection. • Negative debt service coverage, however the credit is well collateralized and payments are current. 6. SUBSTANDARD – Classified Credit where the borrower’s current net worth, paying capacity, and value of the collateral pledged is inadequate. There is a distinct possibility that we will implement collection procedures if the loan deficiencies are not corrected. In addition, the following characteristics may apply: • Sustained losses have severely eroded the equity and cash flow. • Deteriorating liquidity. • Serious management problems or internal fraud. • Original repayment terms liberalized. • Likelihood of bankruptcy. • Inability to access other funding sources. • Reliance on secondary source of repayment. • Litigation filed against borrower. • Collateral provides little or no value. • Requires excessive attention of the loan officer. • Borrower is uncooperative with loan officer. 7. VULNERABLE – Classified Credit is considered “Substandard” and warrants placing on nonaccrual status. Risk of loss is being evaluated and exit strategy options are under review. Other characteristics that may apply: • Insufficient cash flow to service debt. • Minimal or no payments being received. • Limited options available to avoid the collection process. • Transition status, expect action will take place to collect loan without immediate progress being made. 8. DOUBTFUL – Workout Credit has all the weaknesses inherent in a “Substandard” loan with the added characteristic that collection and/or liquidation is pending. The possibility of a loss is extremely high, but its classification as a loss is deferred until liquidation procedures are completed, or reasonably estimable. Other characteristics that may apply: • Normal operations are severely diminished or have ceased. • Seriously impaired cash flow. • Original repayment terms materially altered. • Secondary source of repayment is inadequate. • Survivability as a “going concern” is impossible. • Collection process has begun. • Bankruptcy petition has been filed. • Judgments have been filed. • Portion of the loan balance has been charged-off .
Impaired Loans	Loans may be classified as impaired if they meet one or more of the following criteria: 1. There has been a charge-off of its principal balance (in whole or in part); 2. The loan has been classified as a TDR ; or 3. The loan is in nonaccrual status. Impairment is measured on a loan-by-loan basis for commercial and agricultural loans by comparing the loan’s outstanding balance to the present value of expected future cash flows discounted at the loan’s effective interest rate, the loan’s obtainable market price, or the fair value of the collateral, less cost to sell, if the loan is collateral dependent. Large groups of smaller balance homogeneous loans are collectively evaluated for impairment. Impairment is measured on a loan-by-loan basis for residential real estate and consumer loans by comparing the loan’s unpaid principal balance to the present value of expected future cash flows discounted at the loan’s effective interest rate. We do not recognize interest income on impaired loans in nonaccrual status. For impaired loans not classified as nonaccrual , interest income is recognized daily, as earned, according to the terms of the loan agreement and the principal amount outstanding.
Troubled Debt Restructurings	Loan modifications are considered to be TDRs when the modification includes terms outside of normal lending practices to a borrower who is experiencing financial difficulties. Typical concessions granted include, but are not limited to: 1. Agreeing to interest rates below prevailing market rates for debt with similar risk characteristics. 2. Extending the amortization period beyond typical lending guidelines for loans with similar risk characteristics. 3. Forgiving principal. 4. Forgiving accrued interest. To determine if a borrower is experiencing financial difficulties, factors we consider include: 1. The borrower is currently in default on any of their debt. 2. The borrower would likely default on any of their debt if the concession was not granted. 3. The borrower’s cash flow was insufficient to service all of their debt if the concession was not granted. 4. The borrower has declared, or is in the process of declaring, bankruptcy. 5. The borrower is unlikely to continue as a going concern (if the entity is a business).

Computation of Earnings Per C24

Computation of Earnings Per Common Share (Tables)	3 Months Ended
	Mar. 31, 2016
Earnings Per Share [Abstract]
Computation of earnings per common share	Three Months Ended 2016 2015 Average number of common shares outstanding for basic calculation 7,795,294 7,773,428 Average potential effect of common shares in the Directors Plan (1) 184,461 177,001 Average number of common shares outstanding used to calculate diluted earnings per common share 7,979,755 7,950,429 Net income $ 3,017 $ 3,673 Earnings per common share Basic $ 0.39 $ 0.47 Diluted $ 0.38 $ 0.46 (1) Exclusive of shares held in the Rabbi Trust

AFS Securities (Tables)

AFS Securities (Tables)	3 Months Ended
	Mar. 31, 2016
Investments, Debt and Equity Securities [Abstract]
Amortized cost and fair value of available-for-sale securities	The amortized cost and fair value of AFS securities , with gross unrealized gains and losses, are as follows at: March 31, 2016 Amortized Gross Gross Fair Government sponsored enterprises $ 24,383 $ 57 $ 12 $ 24,428 States and political subdivisions 222,835 8,649 12 231,472 Auction rate money market preferred 3,200 — 393 2,807 Preferred stocks 3,800 — 454 3,346 Mortgage-backed securities 255,009 3,409 134 258,284 Collateralized mortgage obligations 127,570 2,206 254 129,522 Total $ 636,797 $ 14,321 $ 1,259 $ 649,859 December 31, 2015 Amortized Gross Gross Fair Government sponsored enterprises $ 24,407 $ 13 $ 75 $ 24,345 States and political subdivisions 224,752 7,511 46 232,217 Auction rate money market preferred 3,200 — 334 2,866 Preferred stocks 3,800 — 501 3,299 Mortgage-backed securities 264,109 1,156 1,881 263,384 Collateralized mortgage obligations 134,080 1,136 1,191 134,025 Total $ 654,348 $ 9,816 $ 4,028 $ 660,136
Amortized cost and fair value of available-for-sale securities by contractual maturity	The amortized cost and fair value of AFS securities by contractual maturity at March 31, 2016 are as follows: Maturing Securities with Variable Monthly Payments or Noncontractual Maturities Due in After One After Five After Total Government sponsored enterprises $ — $ 24,029 $ 354 $ — $ — $ 24,383 States and political subdivisions 31,685 66,833 91,042 33,275 — 222,835 Auction rate money market preferred — — — — 3,200 3,200 Preferred stocks — — — — 3,800 3,800 Mortgage-backed securities — — — — 255,009 255,009 Collateralized mortgage obligations — — — — 127,570 127,570 Total amortized cost $ 31,685 $ 90,862 $ 91,396 $ 33,275 $ 389,579 $ 636,797 Fair value $ 31,742 $ 93,332 $ 96,031 $ 34,795 $ 393,959 $ 649,859
Available-for-sale securities with gross unrealized losses	Information pertaining to AFS securities with gross unrealized losses at March 31, 2016 and December 31, 2015 , aggregated by investment category and length of time that individual securities have been in a continuous loss position, follows: March 31, 2016 Less Than Twelve Months Twelve Months or More Gross Fair Gross Fair Total Government sponsored enterprises $ 12 $ 8,985 $ — $ — $ 12 States and political subdivisions 1 576 11 681 12 Auction rate money market preferred — — 393 2,807 393 Preferred stocks — — 454 3,346 454 Mortgage-backed securities 12 6,955 122 25,526 134 Collateralized mortgage obligations — — 254 30,281 254 Total $ 25 $ 16,516 $ 1,234 $ 62,641 $ 1,259 Number of securities in an unrealized loss position: 4 17 21 December 31, 2015 Less Than Twelve Months Twelve Months or More Gross Fair Gross Fair Total Government sponsored enterprises $ — $ — $ 75 $ 4,925 $ 75 States and political subdivisions 14 3,355 32 2,623 46 Auction rate money market preferred — — 334 2,866 334 Preferred stocks — — 501 3,299 501 Mortgage-backed securities 882 131,885 999 37,179 1,881 Collateralized mortgage obligations 415 53,441 776 26,717 1,191 Total $ 1,311 $ 188,681 $ 2,717 $ 77,609 $ 4,028 Number of securities in an unrealized loss position: 36 26 62

Loans and ALLL (Tables)

Loans and ALLL (Tables)	3 Months Ended
	Mar. 31, 2016
Receivables [Abstract]
Summary of changes in the ALLL and the recorded investment in loans by segments	Allowance for Loan Losses Three Months Ended March 31, 2015 Commercial Agricultural Residential Real Estate Consumer Unallocated Total January 1, 2015 $ 3,821 $ 216 $ 4,235 $ 645 $ 1,183 $ 10,100 Charge-offs (17 ) — (50 ) (93 ) — (160 ) Recoveries 213 72 33 68 — 386 Provision for loan losses (209 ) (82 ) (490 ) 91 (36 ) (726 ) March 31, 2015 $ 3,808 $ 206 $ 3,728 $ 711 $ 1,147 $ 9,600 A summary of changes in the ALLL and the recorded investment in loans by segments follows: Allowance for Loan Losses Three months ended March 31, 2016 Commercial Agricultural Residential Real Estate Consumer Unallocated Total January 1, 2016 $ 2,171 $ 329 $ 3,330 $ 522 $ 1,048 $ 7,400 Charge-offs (16 ) — (241 ) (84 ) — (341 ) Recoveries 89 92 50 54 — 285 Provision for loan losses 177 (85 ) (9 ) 48 25 156 March 31, 2016 $ 2,421 $ 336 $ 3,130 $ 540 $ 1,073 $ 7,500
Allowance for Loan Losses and Recorded Investment in Loans	Allowance for Loan Losses and Recorded Investment in Loans March 31, 2016 Commercial Agricultural Residential Real Estate Consumer Unallocated Total ALLL Individually evaluated for impairment $ 908 $ — $ 1,823 $ — $ — $ 2,731 Collectively evaluated for impairment 1,513 336 1,307 540 1,073 4,769 Total $ 2,421 $ 336 $ 3,130 $ 540 $ 1,073 $ 7,500 Loans Individually evaluated for impairment $ 6,840 $ 4,065 $ 10,088 $ 34 $ 21,027 Collectively evaluated for impairment 463,465 111,621 239,230 34,948 849,264 Total $ 470,305 $ 115,686 $ 249,318 $ 34,982 $ 870,291 Allowance for Loan Losses and Recorded Investment in Loans December 31, 2015 Commercial Agricultural Residential Real Estate Consumer Unallocated Total ALLL Individually evaluated for impairment $ 829 $ 2 $ 1,989 $ — $ — $ 2,820 Collectively evaluated for impairment 1,342 327 1,341 522 1,048 4,580 Total $ 2,171 $ 329 $ 3,330 $ 522 $ 1,048 $ 7,400 Loans Individually evaluated for impairment $ 7,969 $ 4,068 $ 10,266 $ 35 $ 22,338 Collectively evaluated for impairment 440,412 111,843 241,235 34,664 828,154 Total $ 448,381 $ 115,911 $ 251,501 $ 34,699 $ 850,492
Credit quality indicators for commercial and agricultural credit exposures	The following table displays the credit quality indicators for commercial and agricultural credit exposures based on internally assigned credit risk ratings as of: March 31, 2016 Commercial Agricultural Real Estate Other Total Real Estate Other Total Rating 1 - Excellent $ — $ 729 $ 729 $ — $ — $ — 2 - High quality 10,638 9,950 20,588 4,469 1,608 6,077 3 - High satisfactory 99,591 25,599 125,190 27,867 11,771 39,638 4 - Low satisfactory 238,565 72,438 311,003 37,292 21,809 59,101 5 - Special mention 4,069 483 4,552 3,742 4,266 8,008 6 - Substandard 7,834 241 8,075 2,113 603 2,716 7 - Vulnerable 168 — 168 146 — 146 8 - Doubtful — — — — — — Total $ 360,865 $ 109,440 $ 470,305 $ 75,629 $ 40,057 $ 115,686 December 31, 2015 Commercial Agricultural Real Estate Other Total Real Estate Other Total Rating 1 - Excellent $ — $ 499 $ 499 $ — $ — $ — 2 - High quality 7,397 11,263 18,660 4,647 2,150 6,797 3 - High satisfactory 99,136 29,286 128,422 28,886 13,039 41,925 4 - Low satisfactory 222,431 62,987 285,418 37,279 22,166 59,445 5 - Special mention 4,501 473 4,974 3,961 1,875 5,836 6 - Substandard 9,941 256 10,197 1,623 139 1,762 7 - Vulnerable 211 — 211 146 — 146 8 - Doubtful — — — — — — Total $ 343,617 $ 104,764 $ 448,381 $ 76,542 $ 39,369 $ 115,911
Summary of past due and current loans	The following tables summarize the past due and current loans as of: March 31, 2016 Accruing Interest Total Past Due and Nonaccrual 30-59 60-89 90 Days Nonaccrual Current Total Commercial Commercial real estate $ 859 $ — $ 55 $ 168 $ 1,082 $ 359,783 $ 360,865 Commercial other 231 — — — 231 109,209 109,440 Total commercial 1,090 — 55 168 1,313 468,992 470,305 Agricultural Agricultural real estate 629 — — 146 775 74,854 75,629 Agricultural other 79 — — — 79 39,978 40,057 Total agricultural 708 — — 146 854 114,832 115,686 Residential real estate Senior liens 1,665 134 — 702 2,501 199,836 202,337 Junior liens 43 — — — 43 8,941 8,984 Home equity lines of credit 303 — — — 303 37,694 37,997 Total residential real estate 2,011 134 — 702 2,847 246,471 249,318 Consumer Secured 24 — — — 24 31,500 31,524 Unsecured 4 — — — 4 3,454 3,458 Total consumer 28 — — — 28 34,954 34,982 Total $ 3,837 $ 134 $ 55 $ 1,016 $ 5,042 $ 865,249 $ 870,291 December 31, 2015 Accruing Interest Total Past Due and Nonaccrual 30-59 60-89 90 Days Nonaccrual Current Total Commercial Commercial real estate $ 505 $ 281 $ — $ 211 $ 997 $ 342,620 $ 343,617 Commercial other 18 — — — 18 104,746 104,764 Total commercial 523 281 — 211 1,015 447,366 448,381 Agricultural Agricultural real estate 196 890 — 146 1,232 75,310 76,542 Agricultural other — — — — — 39,369 39,369 Total agricultural 196 890 — 146 1,232 114,679 115,911 Residential real estate Senior liens 1,551 261 — 429 2,241 199,622 201,863 Junior liens 40 8 — 6 54 9,325 9,379 Home equity lines of credit 225 — — — 225 40,034 40,259 Total residential real estate 1,816 269 — 435 2,520 248,981 251,501 Consumer Secured 27 — — — 27 30,839 30,866 Unsecured 4 — — — 4 3,829 3,833 Total consumer 31 — — — 31 34,668 34,699 Total $ 2,566 $ 1,440 $ — $ 792 $ 4,798 $ 845,694 $ 850,492
Information pertaining to impaired loans	The following is a summary of information pertaining to impaired loans as of: March 31, 2016 December 31, 2015 Outstanding Balance Unpaid Principal Balance Valuation Allowance Outstanding Balance Unpaid Principal Balance Valuation Allowance Impaired loans with a valuation allowance Commercial real estate $ 5,856 $ 5,976 $ 906 $ 5,659 $ 5,777 $ 818 Commercial other 96 96 2 8 8 11 Agricultural real estate — — — — — — Agricultural other — — — 335 335 2 Residential real estate senior liens 9,832 10,596 1,796 9,996 10,765 1,959 Residential real estate junior liens 135 145 27 143 163 30 Home equity lines of credit — — — — — — Consumer secured — — — — — — Total impaired loans with a valuation allowance 15,919 16,813 2,731 16,141 17,048 2,820 Impaired loans without a valuation allowance Commercial real estate 807 940 2,122 2,256 Commercial other 81 92 180 191 Agricultural real estate 3,546 3,546 3,549 3,549 Agricultural other 519 519 184 184 Home equity lines of credit 121 421 127 434 Consumer secured 34 34 35 35 Total impaired loans without a valuation allowance 5,108 5,552 6,197 6,649 Impaired loans Commercial 6,840 7,104 908 7,969 8,232 829 Agricultural 4,065 4,065 — 4,068 4,068 2 Residential real estate 10,088 11,162 1,823 10,266 11,362 1,989 Consumer 34 34 — 35 35 — Total impaired loans $ 21,027 $ 22,365 $ 2,731 $ 22,338 $ 23,697 $ 2,820 The following is a summary of information pertaining to impaired loans for the three month periods ended: March 31, 2016 March 31, 2015 Average Outstanding Balance Interest Income Recognized Average Outstanding Balance Interest Income Recognized Impaired loans with a valuation allowance Commercial real estate $ 5,758 $ 84 $ 7,277 $ 91 Commercial other 52 1 594 10 Agricultural real estate — — 44 1 Agricultural other 168 — — — Residential real estate senior liens 9,914 100 11,611 118 Residential real estate junior liens 139 1 258 2 Home equity lines of credit — — 125 — Consumer secured — — 52 1 Total impaired loans with a valuation allowance 16,031 186 19,961 223 Impaired loans without a valuation allowance Commercial real estate 1,465 19 3,405 61 Commercial other 131 2 130 3 Agricultural real estate 3,548 45 1,481 21 Agricultural other 352 6 56 1 Home equity lines of credit 124 4 120 6 Consumer secured 35 1 5 — Total impaired loans without a valuation allowance 5,655 77 5,197 92 Impaired loans Commercial 7,406 106 11,406 165 Agricultural 4,068 51 1,581 23 Residential real estate 10,177 105 12,114 126 Consumer 35 1 57 1 Total impaired loans $ 21,686 $ 263 $ 25,158 $ 315
Information pertaining to TDR's	The following is a summary of TDR loan balances as of: March 31 December 31 TDRs $ 19,988 $ 21,325 The following is a summary of information pertaining to TDRs granted for the: Three Months Ended March 31, 2016 Three Months Ended March 31, 2015 Number of Loans Pre-Modification Recorded Investment Post-Modification Recorded Investment Number of Loans Pre-Modification Recorded Investment Post-Modification Recorded Investment Commercial other — $ — $ — 4 $ 514 $ 514 Residential real estate Senior liens 2 26 26 2 238 238 Home equity lines of credit — — — 1 94 94 Total residential real estate 2 26 26 3 332 332 Consumer unsecured 1 2 2 — — — Total 3 $ 28 $ 28 7 $ 846 $ 846 The following tables summarize concessions we granted to borrowers in financial difficulty for the: Three Months Ended March 31, 2016 Three Months Ended March 31, 2015 Below Market Interest Rate Below Market Interest Rate and Extension of Amortization Period Below Market Interest Rate Below Market Interest Rate and Extension of Amortization Period Number of Loans Pre-Modification Recorded Investment Number of Loans Pre-Modification Recorded Investment Number of Loans Pre-Modification Recorded Investment Number of Loans Pre-Modification Recorded Investment Commercial other — $ — — $ — 2 $ 183 2 $ 331 Residential real estate Senior liens 2 26 — — 1 49 1 189 Home equity lines of credit — — — — — — 1 94 Total residential real estate 2 26 — — 1 49 2 283 Consumer unsecured — — 1 2 — — — — Total 2 $ 26 1 $ 2 3 $ 232 4 $ 614

Equity Securities Without Rea27

Equity Securities Without Readily Determinable Fair Values (Tables)	3 Months Ended
	Mar. 31, 2016
Equity Method And Other Investments [Abstract]
Schedule of equity method and other investments	Equity securities without readily determinable fair values consist of the following as of: March 31 December 31 FHLB Stock $ 11,700 $ 11,700 Corporate Settlement Solutions, LLC 7,192 7,249 FRB Stock 1,999 1,999 Valley Financial Corporation 1,000 1,000 Other 335 338 Total $ 22,226 $ 22,286

Foreclosed Assets (Tables)

Foreclosed Assets (Tables)	3 Months Ended
	Mar. 31, 2016
Banking and Thrift [Abstract]
Schedule of Foreclosed Assets [Table Text Block]	Foreclosed Assets Foreclosed assets are included in other assets in the consolidated balance sheets and consist of other real estate owned and repossessed assets. The following is a summary of foreclosed assets: March 31 December 31 Consumer mortgage loans collateralized by residential real estate foreclosed as a result of obtaining physical possession $ 35 $ — All other foreclosed assets 241 421 Total $ 276 $ 421 Changes in foreclosed assets are summarized as follows during the three months ended March 31 : 2016 2015 Balance, January 1 $ 421 $ 885 Properties transferred 89 134 Proceeds from sale (234 ) (302 ) Balance, March 31 $ 276 $ 717

Borrowed Funds (Tables)

Borrowed Funds (Tables)	3 Months Ended
	Mar. 31, 2016
Debt Instrument [Line Items]
Summary of borrowed funds	Borrowed funds consist of the following obligations as of: March 31, 2016 December 31, 2015 Amount Rate Amount Rate FHLB advances $ 245,000 1.94 % $ 235,000 1.93 % Securities sold under agreements to repurchase without stated maturity dates 58,096 0.13 % 70,532 0.12 % Federal funds purchased 4,800 0.64 % 4,200 0.75 % Total $ 307,896 1.58 % $ 309,732 1.50 %
Federal Home Loan Bank, Advances	The following table lists the maturities and weighted average interest rates of FHLB advances as of: March 31, 2016 December 31, 2015 Amount Rate Amount Rate Fixed rate due 2016 $ 20,000 1.62 % $ 30,000 1.25 % Variable rate due 2016 15,000 0.76 % 15,000 0.62 % Fixed rate due 2017 50,000 1.56 % 50,000 1.56 % Fixed rate due 2018 50,000 2.16 % 50,000 2.16 % Fixed rate due 2019 60,000 1.99 % 40,000 2.35 % Fixed rate due 2020 10,000 1.98 % 10,000 1.98 % Fixed rate due 2021 30,000 2.26 % 30,000 2.26 % Fixed rate due 2023 10,000 3.90 % 10,000 3.90 % Total $ 245,000 1.94 % $ 235,000 1.93 %
Schedule of maturity and weighted average interest rates
Summary of short term borrowings	The following table provides a summary of securities sold under repurchase agreements without stated maturity dates, federal funds purchased, and FRB Discount Window advances borrowings for the three month periods ended: March 31, 2016 March 31, 2015 Maximum Month End Balance Average Balance Weighted Average Interest Rate During the Period Maximum Month End Balance Average Balance Weighted Average Interest Rate During the Period Securities sold under agreements to repurchase without stated maturity dates $ 61,783 $ 61,051 0.12 % $ 84,859 $ 79,052 0.13 % Federal funds purchased 4,800 4,696 0.69 % 2,300 5,706 0.48 %
Summary of pledged financial instruments	We had pledged AFS securities and 1-4 family residential real estate loans in the following amounts at: March 31 December 31 Pledged to secure borrowed funds $ 335,570 $ 339,078 Pledged to secure repurchase agreements 58,137 70,555 Pledged for public deposits and for other purposes necessary or required by law 38,465 39,038 Total $ 432,172 $ 448,671 AFS securities pledged to repurchase agreements without stated maturity dates consisted of the following at: March 31 December 31 States and political subdivisions $ 2,393 $ 3,639 Mortgage-backed securities 20,781 23,075 Collateralized mortgage obligations 34,963 43,841 Total $ 58,137 $ 70,555

Other Noninterest Expenses (Tab

Other Noninterest Expenses (Tables)	3 Months Ended
	Mar. 31, 2016
Other Income and Expenses [Abstract]
Summary of expenses included in other noninterest expenses	A summary of expenses included in other noninterest expenses is as follows for the: Three Months Ended 2016 2015 Director fees $ 209 $ 198 FDIC insurance premiums 205 212 Audit and related fees 159 184 Marketing costs 155 112 Education and travel 123 92 Donations and community relations 111 143 Loan underwriting fees 108 88 Consulting fees 173 84 Postage and freight 106 98 Printing and supplies 78 102 All other 639 561 Total other $ 2,066 $ 1,874

Federal Income Taxes (Tables)

Federal Income Taxes (Tables)	3 Months Ended
	Mar. 31, 2016
Income Tax Disclosure [Abstract]
Summary of federal income tax expense	The reconciliation of the provision for federal income taxes and the amount computed at the federal statutory tax rate of 34% of income before federal income tax expense is as follows for the: Three Months Ended 2016 2015 Income taxes at 34% statutory rate $ 1,174 $ 1,511 Effect of nontaxable income Interest income on tax exempt municipal securities (502 ) (500 ) Earnings on corporate owned life insurance policies (64 ) (64 ) Effect of tax credits (194 ) (186 ) Other (18 ) (26 ) Total effect of nontaxable income (778 ) (776 ) Effect of nondeductible expenses 41 36 Federal income tax expense $ 437 $ 771

Fair Value (Tables)

Fair Value (Tables)	3 Months Ended
	Mar. 31, 2016
Fair Value Disclosures [Abstract]
Quantitative information about assets measured utilizing Level 3 fair value measurement	The following tables list the quantitative fair value information about impaired loans as of: March 31, 2016 Valuation Technique Fair Value Unobservable Input Range Discount applied to collateral appraisal: Real Estate 20% - 30% Equipment 35% Discounted appraisal value $7,825 Furniture, fixtures & equipment 35% - 45% Cash crop inventory 40% Other inventory 50% Accounts receivable 50% Liquor license 75% December 31, 2015 Valuation Technique Fair Value Unobservable Input Range Discount applied to collateral appraisal: Real Estate 20% - 30% Equipment 20% - 35% Discounted appraisal value $9,301 Furniture, fixtures & equipment 35% - 45% Cash crop inventory 40% Other inventory 50% Accounts receivable 50% Liquor license 75% The table below lists the quantitative fair value information related to foreclosed assets as of: March 31, 2016 Valuation Technique Fair Value Unobservable Input Range Discount applied to collateral appraisal: Discounted appraisal value $ 276 Real Estate 20% - 30% December 31, 2015 Valuation Technique Fair Value Unobservable Input Range Discount applied to collateral appraisal: Discounted appraisal value $ 421 Real Estate 20% - 30%
Carrying amount and estimated fair value of financial instruments not recorded at fair value	The carrying amount and estimated fair value of financial instruments not recorded at fair value in their entirety on a recurring basis were as follows as of: March 31, 2016 Carrying Estimated (Level 1) (Level 2) (Level 3) ASSETS Cash and cash equivalents $ 28,127 $ 28,127 $ 28,127 $ — $ — Mortgage loans AFS 1,240 1,250 — 1,250 — Gross loans 870,291 861,103 — — 861,103 Less allowance for loan and lease losses 7,500 7,500 — — 7,500 Net loans 862,791 853,603 — — 853,603 Accrued interest receivable 6,995 6,995 6,995 — — Equity securities without readily determinable fair values (1) 22,226 N/A — — — OMSR 2,403 2,403 — 2,403 — LIABILITIES Deposits without stated maturities 751,262 751,262 751,262 — — Deposits with stated maturities 422,245 422,049 — 422,049 — Borrowed funds 307,896 311,927 — 311,927 — Accrued interest payable 585 585 585 — — December 31, 2015 Carrying Estimated (Level 1) (Level 2) (Level 3) ASSETS Cash and cash equivalents $ 21,569 $ 21,569 $ 21,569 $ — $ — Mortgage loans AFS 1,187 1,210 — 1,210 — Gross loans 850,492 839,398 — — 839,398 Less allowance for loan and lease losses 7,400 7,400 — — 7,400 Net loans 843,092 831,998 — — 831,998 Accrued interest receivable 6,269 6,269 6,269 — — Equity securities without readily determinable fair values (1) 22,286 N/A — — — OMSR 2,505 2,518 — 2,518 — LIABILITIES Deposits without stated maturities 741,683 741,683 741,683 — — Deposits with stated maturities 422,880 421,429 — 421,429 — Borrowed funds 309,732 312,495 — 312,495 — Accrued interest payable 545 545 545 — — (1) Due to the characteristics of equity securities without readily determinable fair values, they are not disclosed under a specific fair value hierarchy. If we were to record an impairment adjustment related to these securities, such amount would be classified as a nonrecurring Level 3 fair value adjustment.
Assets and liabilities measured at fair value	The table below presents the recorded amount of assets and liabilities measured at fair value on: March 31, 2016 December 31, 2015 Total (Level 1) (Level 2) (Level 3) Total (Level 1) (Level 2) (Level 3) Recurring items AFS securities Government-sponsored enterprises $ 24,428 $ — $ 24,428 $ — $ 24,345 $ — $ 24,345 $ — States and political subdivisions 231,472 — 231,472 — 232,217 — 232,217 — Auction rate money market preferred 2,807 — 2,807 — 2,866 — 2,866 — Preferred stocks 3,346 3,346 — — 3,299 3,299 — — Mortgage-backed securities 258,284 — 258,284 — 263,384 — 263,384 — Collateralized mortgage obligations 129,522 — 129,522 — 134,025 — 134,025 — Total AFS securities 649,859 3,346 646,513 — 660,136 3,299 656,837 — Nonrecurring items Impaired loans (net of the ALLL) 7,825 — — 7,825 9,301 — — 9,301 Foreclosed assets 276 — — 276 421 — — 421 Total $ 657,960 $ 3,346 $ 646,513 $ 8,101 $ 669,858 $ 3,299 $ 656,837 $ 9,722 Percent of assets and liabilities measured at fair value 0.51 % 98.26 % 1.23 % 0.49 % 98.06 % 1.45 %

Accumulated Other Comprehensi33

Accumulated Other Comprehensive Income (Loss) (Tables)	3 Months Ended
	Mar. 31, 2016
Equity [Abstract]
Summary of the components of accumulated other comprehensive income	A summary of the components of unrealized holding gains on AFS securities included in OCI follows for the: Three Months Ended March 31 2016 2015 Auction Rate Money Market Preferred and Preferred Stocks All Other AFS Securities Total Auction Rate Money Market Preferred and Preferred Stocks All Other AFS Securities Total Unrealized gains (losses) arising during the period $ (12 ) $ 7,286 $ 7,274 $ 340 $ 4,016 $ 4,356 Tax effect — (2,477 ) (2,477 ) — (1,366 ) (1,366 ) Unrealized gains (losses), net of tax $ (12 ) $ 4,809 $ 4,797 $ 340 $ 2,650 $ 2,990 Three Months Ended March 31 2016 2015 Unrealized Defined Total Unrealized Defined Total Balance, January 1 $ 3,536 $ (3,315 ) $ 221 $ 3,302 $ (3,808 ) $ (506 ) OCI before reclassifications 7,274 — 7,274 4,356 — 4,356 Amounts reclassified from AOCI — — — — — — Subtotal 7,274 — 7,274 4,356 — 4,356 Tax effect (2,477 ) — (2,477 ) (1,366 ) — (1,366 ) OCI, net of tax 4,797 — 4,797 2,990 — 2,990 Balance, March 31 $ 8,333 $ (3,315 ) $ 5,018 $ 6,292 $ (3,808 ) $ 2,484

Parent Company Only Financial34

Parent Company Only Financial Information (Tables)	3 Months Ended
	Mar. 31, 2016
Condensed Financial Information of Parent Company Only Disclosure [Abstract]
Interim Condensed Balance Sheets	Interim Condensed Balance Sheets March 31 December 31 ASSETS Cash on deposit at the Bank $ 3,690 $ 4,125 AFS securities 255 257 Investments in subsidiaries 140,596 133,883 Premises and equipment 2,018 2,014 Other assets 53,163 53,396 TOTAL ASSETS $ 199,722 $ 193,675 LIABILITIES AND SHAREHOLDERS’ EQUITY Other liabilities $ 9,475 $ 9,704 Shareholders' equity 190,247 183,971 TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY $ 199,722 $ 193,675
Interim Condensed Statements of Income	Interim Condensed Statements of Income Three Months Ended 2016 2015 Income Dividends from subsidiaries $ 1,600 $ 1,600 Interest income 4 36 Management fee and other 1,524 1,452 Total income 3,128 3,088 Expenses Compensation and benefits 1,200 1,190 Occupancy and equipment 430 410 Audit and related fees 96 101 Other 546 493 Total expenses 2,272 2,194 Income before income tax benefit and equity in undistributed earnings of subsidiaries 856 894 Federal income tax benefit 246 241 Income before equity in undistributed earnings of subsidiaries 1,102 1,135 Undistributed earnings of subsidiaries 1,915 2,538 Net income $ 3,017 $ 3,673
Interim Condensed Statements of Cash Flows	Interim Condensed Statements of Cash Flows Three Months Ended 2016 2015 Operating activities Net income $ 3,017 $ 3,673 Adjustments to reconcile net income to cash provided by operations Undistributed earnings of subsidiaries (1,915 ) (2,538 ) Undistributed earnings of equity securities without readily determinable fair values 61 27 Share-based payment awards under equity compensation plan 158 146 Depreciation 41 36 Changes in operating assets and liabilities which provided (used) cash Other assets 173 223 Accrued interest and other liabilities (229 ) (377 ) Net cash provided by (used in) operating activities 1,306 1,190 Investing activities Purchases of premises and equipment (45 ) (59 ) Net cash provided by (used in) investing activities (45 ) (59 ) Financing activities Cash dividends paid on common stock (1,872 ) (1,775 ) Proceeds from the issuance of common stock 1,072 945 Common stock repurchased (799 ) (820 ) Common stock purchased for deferred compensation obligations (97 ) (100 ) Net cash provided by (used in) financing activities (1,696 ) (1,750 ) Increase (decrease) in cash and cash equivalents (435 ) (619 ) Cash and cash equivalents at beginning of period 4,125 1,035 Cash and cash equivalents at end of period $ 3,690 $ 416

Computation of Earnings Per C35

Computation of Earnings Per Common Share (Schedule of Earnings Per Share) (Details) - USD ($) $ / shares in Units, $ in Thousands		3 Months Ended
		Mar. 31, 2016	Mar. 31, 2015
Earnings Per Share [Abstract]
Average number of common shares outstanding for basic calculation		7,795,294	7,773,428
Average potential effect of common shares in the Directors Plan	[1]	184,461	177,001
Average number of common shares outstanding used to calculate diluted earnings per common share		7,979,755	7,950,429
Net income		$ 3,017	$ 3,673
Basic (in dollars per share)		$ 0.39	$ 0.47
Diluted (in dollars per share)		$ 0.38	$ 0.46
[1]	Exclusive of shares held in the Rabbi Trust

AFS Securities (Amortized cost

AFS Securities (Amortized cost and fair value of AFS securities, with gross unrealized gains and losses) (Details) - USD ($) $ in Thousands	Mar. 31, 2016	Dec. 31, 2015
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	$ 636,797	$ 654,348
Gross Unrealized Gains	14,321	9,816
Gross Unrealized Losses	1,259	4,028
AFS securities	649,859	660,136
Government sponsored enterprises [Member]
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	24,383	24,407
Gross Unrealized Gains	57	13
Gross Unrealized Losses	12	75
AFS securities	24,428	24,345
States and political subdivisions [Member]
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	222,835	224,752
Gross Unrealized Gains	8,649	7,511
Gross Unrealized Losses	12	46
AFS securities	231,472	232,217
Auction rate money market preferred [Member]
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	3,200	3,200
Gross Unrealized Gains	0	0
Gross Unrealized Losses	393	334
AFS securities	2,807	2,866
Preferred stocks [Member]
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	3,800	3,800
Gross Unrealized Gains	0	0
Gross Unrealized Losses	454	501
AFS securities	3,346	3,299
Mortgage-backed securities [Member]
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	255,009	264,109
Gross Unrealized Gains	3,409	1,156
Gross Unrealized Losses	134	1,881
AFS securities	258,284	263,384
Collateralized mortgage obligations [Member]
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	127,570	134,080
Gross Unrealized Gains	2,206	1,136
Gross Unrealized Losses	254	1,191
AFS securities	$ 129,522	$ 134,025

AFS Securities (Amortized cos37

AFS Securities (Amortized cost and fair value of AFS securities by contractual maturity) (Details) - USD ($) $ in Thousands	Mar. 31, 2016	Dec. 31, 2015
Available-for-sale Securities, Debt Maturities, Amortized Cost Basis, Rolling Maturity [Abstract]
Maturing, Due in One Year or Less	$ 31,685
Maturing, After One Year But Within Five Years	90,862
Maturing, After Five Years But Within Ten Years	91,396
Maturing, After Ten Years	33,275
Securities With Variable Monthly Payments or Noncontractual Maturities	389,579
Amortized Cost	636,797	$ 654,348
Available-for-sale Securities, Debt Maturities, Fair Value, Rolling Maturity [Abstract]
Maturing, Due in One Year or Less, Fair value	31,742
Maturing, After One Year But Within Five Years, Fair value	93,332
Maturing, After Five Years But Within Ten Years, Fair value	96,031
Maturing, After Ten Years, Fair value	34,795
Securities With Variable Monthly Payments or Noncontractual Maturities, Fair value	393,959
Total, Fair value	649,859	660,136
Government sponsored enterprises [Member]
Available-for-sale Securities, Debt Maturities, Amortized Cost Basis, Rolling Maturity [Abstract]
Maturing, Due in One Year or Less	0
Maturing, After One Year But Within Five Years	24,029
Maturing, After Five Years But Within Ten Years	354
Maturing, After Ten Years	0
Securities With Variable Monthly Payments or Noncontractual Maturities	0
Amortized Cost	24,383	24,407
Available-for-sale Securities, Debt Maturities, Fair Value, Rolling Maturity [Abstract]
Total, Fair value	24,428	24,345
States and political subdivisions [Member]
Available-for-sale Securities, Debt Maturities, Amortized Cost Basis, Rolling Maturity [Abstract]
Maturing, Due in One Year or Less	31,685
Maturing, After One Year But Within Five Years	66,833
Maturing, After Five Years But Within Ten Years	91,042
Maturing, After Ten Years	33,275
Securities With Variable Monthly Payments or Noncontractual Maturities	0
Amortized Cost	222,835	224,752
Available-for-sale Securities, Debt Maturities, Fair Value, Rolling Maturity [Abstract]
Total, Fair value	231,472	232,217
Auction rate money market preferred [Member]
Available-for-sale Securities, Debt Maturities, Amortized Cost Basis, Rolling Maturity [Abstract]
Maturing, Due in One Year or Less	0
Maturing, After One Year But Within Five Years	0
Maturing, After Five Years But Within Ten Years	0
Maturing, After Ten Years	0
Securities With Variable Monthly Payments or Noncontractual Maturities	3,200
Amortized Cost	3,200	3,200
Available-for-sale Securities, Debt Maturities, Fair Value, Rolling Maturity [Abstract]
Total, Fair value	2,807	2,866
Preferred stocks [Member]
Available-for-sale Securities, Debt Maturities, Amortized Cost Basis, Rolling Maturity [Abstract]
Maturing, Due in One Year or Less	0
Maturing, After One Year But Within Five Years	0
Maturing, After Five Years But Within Ten Years	0
Maturing, After Ten Years	0
Securities With Variable Monthly Payments or Noncontractual Maturities	3,800
Amortized Cost	3,800	3,800
Available-for-sale Securities, Debt Maturities, Fair Value, Rolling Maturity [Abstract]
Total, Fair value	3,346	3,299
Mortgage-backed securities [Member]
Available-for-sale Securities, Debt Maturities, Amortized Cost Basis, Rolling Maturity [Abstract]
Maturing, Due in One Year or Less	0
Maturing, After One Year But Within Five Years	0
Maturing, After Five Years But Within Ten Years	0
Maturing, After Ten Years	0
Securities With Variable Monthly Payments or Noncontractual Maturities	255,009
Amortized Cost	255,009	264,109
Available-for-sale Securities, Debt Maturities, Fair Value, Rolling Maturity [Abstract]
Total, Fair value	258,284	263,384
Collateralized mortgage obligations [Member]
Available-for-sale Securities, Debt Maturities, Amortized Cost Basis, Rolling Maturity [Abstract]
Maturing, Due in One Year or Less	0
Maturing, After One Year But Within Five Years	0
Maturing, After Five Years But Within Ten Years	0
Maturing, After Ten Years	0
Securities With Variable Monthly Payments or Noncontractual Maturities	127,570
Amortized Cost	127,570	134,080
Available-for-sale Securities, Debt Maturities, Fair Value, Rolling Maturity [Abstract]
Total, Fair value	$ 129,522	$ 134,025

AFS Securities (AFS securities

AFS Securities (AFS securities with gross unrealized losses) (Details) $ in Thousands	Mar. 31, 2016USD ($)Securities	Dec. 31, 2015USD ($)Securities
Schedule of Available-for-sale Securities [Line Items]
Gross Unrealized Losses, Less Than Twelve Months	$ 25	$ 1,311
Fair Value, Less Than Twelve Months	16,516	188,681
Gross Unrealized Losses, Twelve Months or More	1,234	2,717
Fair Value, Twelve Months or More	62,641	77,609
Total Unrealized Losses	$ 1,259	$ 4,028
Number of Securities in an unrealized loss position, Less Than Twelve Months, Fair Value | Securities	4	36
Number of Securities in an unrealized loss position, Twelve Months or More, Fair Value | Securities	17	26
Number of Securities in an unrealized loss position, Total Unrealized Losses | Securities	21	62
Government sponsored enterprises [Member]
Schedule of Available-for-sale Securities [Line Items]
Gross Unrealized Losses, Less Than Twelve Months	$ 12	$ 0
Fair Value, Less Than Twelve Months	8,985	0
Gross Unrealized Losses, Twelve Months or More	0	75
Fair Value, Twelve Months or More	0	4,925
Total Unrealized Losses	12	75
States and political subdivisions [Member]
Schedule of Available-for-sale Securities [Line Items]
Gross Unrealized Losses, Less Than Twelve Months	1	14
Fair Value, Less Than Twelve Months	576	3,355
Gross Unrealized Losses, Twelve Months or More	11	32
Fair Value, Twelve Months or More	681	2,623
Total Unrealized Losses	12	46
Auction rate money market preferred [Member]
Schedule of Available-for-sale Securities [Line Items]
Gross Unrealized Losses, Less Than Twelve Months	0	0
Fair Value, Less Than Twelve Months	0	0
Gross Unrealized Losses, Twelve Months or More	393	334
Fair Value, Twelve Months or More	2,807	2,866
Total Unrealized Losses	393	334
Preferred stocks [Member]
Schedule of Available-for-sale Securities [Line Items]
Gross Unrealized Losses, Less Than Twelve Months	0	0
Fair Value, Less Than Twelve Months	0	0
Gross Unrealized Losses, Twelve Months or More	454	501
Fair Value, Twelve Months or More	3,346	3,299
Total Unrealized Losses	454	501
Mortgage-backed securities [Member]
Schedule of Available-for-sale Securities [Line Items]
Gross Unrealized Losses, Less Than Twelve Months	12	882
Fair Value, Less Than Twelve Months	6,955	131,885
Gross Unrealized Losses, Twelve Months or More	122	999
Fair Value, Twelve Months or More	25,526	37,179
Total Unrealized Losses	134	1,881
Collateralized mortgage obligations [Member]
Schedule of Available-for-sale Securities [Line Items]
Gross Unrealized Losses, Less Than Twelve Months	0	415
Fair Value, Less Than Twelve Months	0	53,441
Gross Unrealized Losses, Twelve Months or More	254	776
Fair Value, Twelve Months or More	30,281	26,717
Total Unrealized Losses	$ 254	$ 1,191

Loans and ALLL (Summary of chan

Loans and ALLL (Summary of changes in ALLL by segments) (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Summary of changes in the ALLL and the recorded investment in loans by segments
Allowance for loan losses, Beginning Balance	$ 7,400	$ 10,100
Allowance for loan losses, Charge-offs	(341)	(160)
Allowance for loan losses, Recoveries	285	386
Allowance for loan losses, Provision for loan losses	156	(726)
Allowance for loan losses, Ending Balance	7,500	9,600
Commercial [Member]
Summary of changes in the ALLL and the recorded investment in loans by segments
Allowance for loan losses, Beginning Balance	2,171	3,821
Allowance for loan losses, Charge-offs	(16)	(17)
Allowance for loan losses, Recoveries	89	213
Allowance for loan losses, Provision for loan losses	177	(209)
Allowance for loan losses, Ending Balance	2,421	3,808
Agricultural [Member]
Summary of changes in the ALLL and the recorded investment in loans by segments
Allowance for loan losses, Beginning Balance	329	216
Allowance for loan losses, Charge-offs	0	0
Allowance for loan losses, Recoveries	92	72
Allowance for loan losses, Provision for loan losses	(85)	(82)
Allowance for loan losses, Ending Balance	336	206
Residential Real Estate [Member]
Summary of changes in the ALLL and the recorded investment in loans by segments
Allowance for loan losses, Beginning Balance	3,330	4,235
Allowance for loan losses, Charge-offs	(241)	(50)
Allowance for loan losses, Recoveries	50	33
Allowance for loan losses, Provision for loan losses	(9)	(490)
Allowance for loan losses, Ending Balance	3,130	3,728
Total Consumer [Member]
Summary of changes in the ALLL and the recorded investment in loans by segments
Allowance for loan losses, Beginning Balance	522	645
Allowance for loan losses, Charge-offs	(84)	(93)
Allowance for loan losses, Recoveries	54	68
Allowance for loan losses, Provision for loan losses	48	91
Allowance for loan losses, Ending Balance	540	711
Unallocated [Member]
Summary of changes in the ALLL and the recorded investment in loans by segments
Allowance for loan losses, Beginning Balance	1,048	1,183
Allowance for loan losses, Charge-offs	0	0
Allowance for loan losses, Recoveries	0	0
Allowance for loan losses, Provision for loan losses	25	(36)
Allowance for loan losses, Ending Balance	$ 1,073	$ 1,147

Loans and ALLL (Summary of reco

Loans and ALLL (Summary of recorded investment in loans by segments) (Details) - USD ($) $ in Thousands	Mar. 31, 2016	Dec. 31, 2015	Mar. 31, 2015	Dec. 31, 2014
Financing Receivable, Allowance for Credit Losses [Line Items]
Individually evaluated for impairment, ALLL	$ 2,731	$ 2,820
Collectively evaluated for impairment, ALLL	4,769	4,580
Total, ALLL	7,500	7,400	$ 9,600	$ 10,100
Individually evaluated for impairment, Loans	21,027	22,338
Collectively evaluated for impairment, Loans	849,264	828,154
Total	870,291	850,492
Commercial [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Individually evaluated for impairment, ALLL	908	829
Collectively evaluated for impairment, ALLL	1,513	1,342
Total, ALLL	2,421	2,171	3,808	3,821
Individually evaluated for impairment, Loans	6,840	7,969
Collectively evaluated for impairment, Loans	463,465	440,412
Total	470,305	448,381
Agricultural [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Individually evaluated for impairment, ALLL	0	2
Collectively evaluated for impairment, ALLL	336	327
Total, ALLL	336	329	206	216
Individually evaluated for impairment, Loans	4,065	4,068
Collectively evaluated for impairment, Loans	111,621	111,843
Total	115,686	115,911
Residential Real Estate [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Individually evaluated for impairment, ALLL	1,823	1,989
Collectively evaluated for impairment, ALLL	1,307	1,341
Total, ALLL	3,130	3,330	3,728	4,235
Individually evaluated for impairment, Loans	10,088	10,266
Collectively evaluated for impairment, Loans	239,230	241,235
Total	249,318	251,501
Total Consumer [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Individually evaluated for impairment, ALLL	0	0
Collectively evaluated for impairment, ALLL	540	522
Total, ALLL	540	522	711	645
Individually evaluated for impairment, Loans	34	35
Collectively evaluated for impairment, Loans	34,948	34,664
Total	34,982	34,699
Unallocated [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Individually evaluated for impairment, ALLL	0	0
Collectively evaluated for impairment, ALLL	1,073	1,048
Total, ALLL	$ 1,073	$ 1,048	$ 1,147	$ 1,183

Loans and ALLL (Credit quality

Loans and ALLL (Credit quality indicators for commercial and agricultural credit exposures) (Details) - USD ($) $ in Thousands	Mar. 31, 2016	Dec. 31, 2015
Financing Receivable, Recorded Investment [Line Items]
Total	$ 870,291	$ 850,492
Total commercial [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	470,305	448,381
Commercial real estate [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	360,865	343,617
Commercial other [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	109,440	104,764
Total agricultural [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	115,686	115,911
Agricultural real estate [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	75,629	76,542
Agricultural other [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	40,057	39,369
1 - Excellent [Member] | Total commercial [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	729	499
1 - Excellent [Member] | Commercial real estate [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	0	0
1 - Excellent [Member] | Commercial other [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	729	499
1 - Excellent [Member] | Total agricultural [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	0	0
1 - Excellent [Member] | Agricultural real estate [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	0	0
1 - Excellent [Member] | Agricultural other [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	0	0
2 - High quality [Member] | Total commercial [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	20,588	18,660
2 - High quality [Member] | Commercial real estate [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	10,638	7,397
2 - High quality [Member] | Commercial other [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	9,950	11,263
2 - High quality [Member] | Total agricultural [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	6,077	6,797
2 - High quality [Member] | Agricultural real estate [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	4,469	4,647
2 - High quality [Member] | Agricultural other [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	1,608	2,150
3 - High satisfactory [Member] | Total commercial [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	125,190	128,422
3 - High satisfactory [Member] | Commercial real estate [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	99,591	99,136
3 - High satisfactory [Member] | Commercial other [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	25,599	29,286
3 - High satisfactory [Member] | Total agricultural [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	39,638	41,925
3 - High satisfactory [Member] | Agricultural real estate [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	27,867	28,886
3 - High satisfactory [Member] | Agricultural other [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	11,771	13,039
4 - Low satisfactory [Member] | Total commercial [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	311,003	285,418
4 - Low satisfactory [Member] | Commercial real estate [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	238,565	222,431
4 - Low satisfactory [Member] | Commercial other [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	72,438	62,987
4 - Low satisfactory [Member] | Total agricultural [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	59,101	59,445
4 - Low satisfactory [Member] | Agricultural real estate [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	37,292	37,279
4 - Low satisfactory [Member] | Agricultural other [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	21,809	22,166
5 - Special mention [Member] | Total commercial [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	4,552	4,974
5 - Special mention [Member] | Commercial real estate [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	4,069	4,501
5 - Special mention [Member] | Commercial other [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	483	473
5 - Special mention [Member] | Total agricultural [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	8,008	5,836
5 - Special mention [Member] | Agricultural real estate [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	3,742	3,961
5 - Special mention [Member] | Agricultural other [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	4,266	1,875
6 - Substandard [Member] | Total commercial [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	8,075	10,197
6 - Substandard [Member] | Commercial real estate [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	7,834	9,941
6 - Substandard [Member] | Commercial other [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	241	256
6 - Substandard [Member] | Total agricultural [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	2,716	1,762
6 - Substandard [Member] | Agricultural real estate [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	2,113	1,623
6 - Substandard [Member] | Agricultural other [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	603	139
7 - Vulnerable [Member] | Total commercial [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	168	211
7 - Vulnerable [Member] | Commercial real estate [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	168	211
7 - Vulnerable [Member] | Commercial other [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	0	0
7 - Vulnerable [Member] | Total agricultural [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	146	146
7 - Vulnerable [Member] | Agricultural real estate [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	146	146
7 - Vulnerable [Member] | Agricultural other [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	0	0
8 - Doubtful [Member] | Total commercial [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	0	0
8 - Doubtful [Member] | Commercial real estate [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	0	0
8 - Doubtful [Member] | Commercial other [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	0	0
8 - Doubtful [Member] | Total agricultural [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	0	0
8 - Doubtful [Member] | Agricultural real estate [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	0	0
8 - Doubtful [Member] | Agricultural other [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	$ 0	$ 0

Loans and ALLL (Past due and cu

Loans and ALLL (Past due and current loans) (Details) - USD ($) $ in Thousands	Mar. 31, 2016	Dec. 31, 2015
Financing Receivable, Recorded Investment, Past Due [Line Items]
Financing Receivable, Recorded Investment, 90 Days Past Due and Still Accruing	$ 55	$ 0
Nonaccrual	1,016	792
Total Past Due and Nonaccrual	5,042	4,798
Current	865,249	845,694
Total	870,291	850,492
Total commercial [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Financing Receivable, Recorded Investment, 90 Days Past Due and Still Accruing	55	0
Nonaccrual	168	211
Total Past Due and Nonaccrual	1,313	1,015
Current	468,992	447,366
Total	470,305	448,381
Commercial real estate [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Financing Receivable, Recorded Investment, 90 Days Past Due and Still Accruing	55	0
Nonaccrual	168	211
Total Past Due and Nonaccrual	1,082	997
Current	359,783	342,620
Total	360,865	343,617
Commercial other [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Financing Receivable, Recorded Investment, 90 Days Past Due and Still Accruing	0	0
Nonaccrual	0	0
Total Past Due and Nonaccrual	231	18
Current	109,209	104,746
Total	109,440	104,764
Total agricultural [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Financing Receivable, Recorded Investment, 90 Days Past Due and Still Accruing	0	0
Nonaccrual	146	146
Total Past Due and Nonaccrual	854	1,232
Current	114,832	114,679
Total	115,686	115,911
Agricultural real estate [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Financing Receivable, Recorded Investment, 90 Days Past Due and Still Accruing	0	0
Nonaccrual	146	146
Total Past Due and Nonaccrual	775	1,232
Current	74,854	75,310
Total	75,629	76,542
Agricultural other [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Financing Receivable, Recorded Investment, 90 Days Past Due and Still Accruing	0	0
Nonaccrual	0	0
Total Past Due and Nonaccrual	79	0
Current	39,978	39,369
Total	40,057	39,369
Total residential real estate [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Financing Receivable, Recorded Investment, 90 Days Past Due and Still Accruing	0	0
Nonaccrual	702	435
Total Past Due and Nonaccrual	2,847	2,520
Current	246,471	248,981
Total	249,318	251,501
Residential real estate senior liens [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Financing Receivable, Recorded Investment, 90 Days Past Due and Still Accruing	0	0
Nonaccrual	702	429
Total Past Due and Nonaccrual	2,501	2,241
Current	199,836	199,622
Total	202,337	201,863
Residential real estate junior liens [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Financing Receivable, Recorded Investment, 90 Days Past Due and Still Accruing	0	0
Nonaccrual	0	6
Total Past Due and Nonaccrual	43	54
Current	8,941	9,325
Total	8,984	9,379
Residential real estate home equity lines of credit [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Financing Receivable, Recorded Investment, 90 Days Past Due and Still Accruing	0	0
Nonaccrual	0	0
Total Past Due and Nonaccrual	303	225
Current	37,694	40,034
Total	37,997	40,259
Total Consumer [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Financing Receivable, Recorded Investment, 90 Days Past Due and Still Accruing	0	0
Nonaccrual	0	0
Total Past Due and Nonaccrual	28	31
Current	34,954	34,668
Total	34,982	34,699
Consumer secured [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Financing Receivable, Recorded Investment, 90 Days Past Due and Still Accruing	0	0
Nonaccrual	0	0
Total Past Due and Nonaccrual	24	27
Current	31,500	30,839
Total	31,524	30,866
Consumer Unsecured Financing Receivable [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Financing Receivable, Recorded Investment, 90 Days Past Due and Still Accruing	0	0
Nonaccrual	0	0
Total Past Due and Nonaccrual	4	4
Current	3,454	3,829
Total	3,458	3,833
Financing Receivables, 30 to 59 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Financing Receivable, Recorded Investment, Past Due	3,837	2,566
Financing Receivables, 30 to 59 Days Past Due [Member] | Total commercial [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Financing Receivable, Recorded Investment, Past Due	1,090	523
Financing Receivables, 30 to 59 Days Past Due [Member] | Commercial real estate [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Financing Receivable, Recorded Investment, Past Due	859	505
Financing Receivables, 30 to 59 Days Past Due [Member] | Commercial other [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Financing Receivable, Recorded Investment, Past Due	231	18
Financing Receivables, 30 to 59 Days Past Due [Member] | Total agricultural [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Financing Receivable, Recorded Investment, Past Due	708	196
Financing Receivables, 30 to 59 Days Past Due [Member] | Agricultural real estate [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Financing Receivable, Recorded Investment, Past Due	629	196
Financing Receivables, 30 to 59 Days Past Due [Member] | Agricultural other [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Financing Receivable, Recorded Investment, Past Due	79	0
Financing Receivables, 30 to 59 Days Past Due [Member] | Total residential real estate [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Financing Receivable, Recorded Investment, Past Due	2,011	1,816
Financing Receivables, 30 to 59 Days Past Due [Member] | Residential real estate senior liens [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Financing Receivable, Recorded Investment, Past Due	1,665	1,551
Financing Receivables, 30 to 59 Days Past Due [Member] | Residential real estate junior liens [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Financing Receivable, Recorded Investment, Past Due	43	40
Financing Receivables, 30 to 59 Days Past Due [Member] | Residential real estate home equity lines of credit [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Financing Receivable, Recorded Investment, Past Due	303	225
Financing Receivables, 30 to 59 Days Past Due [Member] | Total Consumer [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Financing Receivable, Recorded Investment, Past Due	28	31
Financing Receivables, 30 to 59 Days Past Due [Member] | Consumer secured [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Financing Receivable, Recorded Investment, Past Due	24	27
Financing Receivables, 30 to 59 Days Past Due [Member] | Consumer Unsecured Financing Receivable [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Financing Receivable, Recorded Investment, Past Due	4	4
Financing Receivables, 60 to 89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Financing Receivable, Recorded Investment, Past Due	134	1,440
Financing Receivables, 60 to 89 Days Past Due [Member] | Total commercial [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Financing Receivable, Recorded Investment, Past Due	0	281
Financing Receivables, 60 to 89 Days Past Due [Member] | Commercial real estate [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Financing Receivable, Recorded Investment, Past Due	0	281
Financing Receivables, 60 to 89 Days Past Due [Member] | Commercial other [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Financing Receivable, Recorded Investment, Past Due	0	0
Financing Receivables, 60 to 89 Days Past Due [Member] | Total agricultural [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Financing Receivable, Recorded Investment, Past Due	0	890
Financing Receivables, 60 to 89 Days Past Due [Member] | Agricultural real estate [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Financing Receivable, Recorded Investment, Past Due	0	890
Financing Receivables, 60 to 89 Days Past Due [Member] | Agricultural other [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Financing Receivable, Recorded Investment, Past Due	0	0
Financing Receivables, 60 to 89 Days Past Due [Member] | Total residential real estate [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Financing Receivable, Recorded Investment, Past Due	134	269
Financing Receivables, 60 to 89 Days Past Due [Member] | Residential real estate senior liens [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Financing Receivable, Recorded Investment, Past Due	134	261
Financing Receivables, 60 to 89 Days Past Due [Member] | Residential real estate junior liens [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Financing Receivable, Recorded Investment, Past Due	0	8
Financing Receivables, 60 to 89 Days Past Due [Member] | Residential real estate home equity lines of credit [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Financing Receivable, Recorded Investment, Past Due	0	0
Financing Receivables, 60 to 89 Days Past Due [Member] | Total Consumer [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Financing Receivable, Recorded Investment, Past Due	0	0
Financing Receivables, 60 to 89 Days Past Due [Member] | Consumer secured [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Financing Receivable, Recorded Investment, Past Due	0	0
Financing Receivables, 60 to 89 Days Past Due [Member] | Consumer Unsecured Financing Receivable [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Financing Receivable, Recorded Investment, Past Due	$ 0	$ 0

Loans and ALLL (Summary of info

Loans and ALLL (Summary of information pertaining to impaired loans) (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015	Dec. 31, 2015
Impaired Financing Receivable, Recorded Investment [Abstract]
Impaired loans with a valuation allowance, Outstanding Balance	$ 15,919		$ 16,141
Impaired loans without a valuation allowance, Outstanding Balance	5,108		6,197
Impaired loans, Outstanding Balance	21,027		22,338
Impaired Financing Receivable, Unpaid Principal Balance [Abstract]
Impaired loans with a valuation allowance, Unpaid Principal Balance	16,813		17,048
Impaired loans without a valuation allowance, Unpaid Principal Balance	5,552		6,649
Impaired loans, Unpaid Principal Balance	22,365		23,697
Impaired loans, Valuation Allowance	2,731		2,820
Impaired Financing Receivable, Average Recorded Investment [Abstract]
Impaired loans with a valuation allowance, Average Outstanding Balance	16,031	$ 19,961
Impaired loans without a valuation allowance, Average Outstanding Balance	5,655	5,197
Impaired loans, Average Outstanding Balance	21,686	25,158
Impaired Financing Receivable, Interest Income, Accrual Method [Abstract]
Impaired loans with a valuation allowance, Interest Income Recognized	186	223
Impaired loans without a valuation allowance, Interest Income Recognized	77	92
Impaired loans, Interest Income Recognized	263	315
Total commercial [Member]
Impaired Financing Receivable, Recorded Investment [Abstract]
Impaired loans, Outstanding Balance	6,840		7,969
Impaired Financing Receivable, Unpaid Principal Balance [Abstract]
Impaired loans, Unpaid Principal Balance	7,104		8,232
Impaired loans, Valuation Allowance	908		829
Impaired Financing Receivable, Average Recorded Investment [Abstract]
Impaired loans, Average Outstanding Balance	7,406	11,406
Impaired Financing Receivable, Interest Income, Accrual Method [Abstract]
Impaired loans, Interest Income Recognized	106	165
Commercial real estate [Member]
Impaired Financing Receivable, Recorded Investment [Abstract]
Impaired loans with a valuation allowance, Outstanding Balance	5,856		5,659
Impaired loans without a valuation allowance, Outstanding Balance	807		2,122
Impaired Financing Receivable, Unpaid Principal Balance [Abstract]
Impaired loans with a valuation allowance, Unpaid Principal Balance	5,976		5,777
Impaired loans without a valuation allowance, Unpaid Principal Balance	940		2,256
Impaired loans, Valuation Allowance	906		818
Impaired Financing Receivable, Average Recorded Investment [Abstract]
Impaired loans with a valuation allowance, Average Outstanding Balance	5,758	7,277
Impaired loans without a valuation allowance, Average Outstanding Balance	1,465	3,405
Impaired Financing Receivable, Interest Income, Accrual Method [Abstract]
Impaired loans with a valuation allowance, Interest Income Recognized	84	91
Impaired loans without a valuation allowance, Interest Income Recognized	19	61
Commercial other [Member]
Impaired Financing Receivable, Recorded Investment [Abstract]
Impaired loans with a valuation allowance, Outstanding Balance	96		8
Impaired loans without a valuation allowance, Outstanding Balance	81		180
Impaired Financing Receivable, Unpaid Principal Balance [Abstract]
Impaired loans with a valuation allowance, Unpaid Principal Balance	96		8
Impaired loans without a valuation allowance, Unpaid Principal Balance	92		191
Impaired loans, Valuation Allowance	2		11
Impaired Financing Receivable, Average Recorded Investment [Abstract]
Impaired loans with a valuation allowance, Average Outstanding Balance	52	594
Impaired loans without a valuation allowance, Average Outstanding Balance	131	130
Impaired Financing Receivable, Interest Income, Accrual Method [Abstract]
Impaired loans with a valuation allowance, Interest Income Recognized	1	10
Impaired loans without a valuation allowance, Interest Income Recognized	2	3
Total agricultural [Member]
Impaired Financing Receivable, Recorded Investment [Abstract]
Impaired loans, Outstanding Balance	4,065		4,068
Impaired Financing Receivable, Unpaid Principal Balance [Abstract]
Impaired loans, Unpaid Principal Balance	4,065		4,068
Impaired loans, Valuation Allowance	0		2
Impaired Financing Receivable, Average Recorded Investment [Abstract]
Impaired loans, Average Outstanding Balance	4,068	1,581
Impaired Financing Receivable, Interest Income, Accrual Method [Abstract]
Impaired loans, Interest Income Recognized	51	23
Agricultural real estate [Member]
Impaired Financing Receivable, Recorded Investment [Abstract]
Impaired loans with a valuation allowance, Outstanding Balance	0		0
Impaired loans without a valuation allowance, Outstanding Balance	3,546		3,549
Impaired Financing Receivable, Unpaid Principal Balance [Abstract]
Impaired loans with a valuation allowance, Unpaid Principal Balance	0		0
Impaired loans without a valuation allowance, Unpaid Principal Balance	3,546		3,549
Impaired loans, Valuation Allowance	0		0
Impaired Financing Receivable, Average Recorded Investment [Abstract]
Impaired loans with a valuation allowance, Average Outstanding Balance	0	44
Impaired loans without a valuation allowance, Average Outstanding Balance	3,548	1,481
Impaired Financing Receivable, Interest Income, Accrual Method [Abstract]
Impaired loans with a valuation allowance, Interest Income Recognized	0	1
Impaired loans without a valuation allowance, Interest Income Recognized	45	21
Agricultural other [Member]
Impaired Financing Receivable, Recorded Investment [Abstract]
Impaired loans with a valuation allowance, Outstanding Balance	0		335
Impaired loans without a valuation allowance, Outstanding Balance	519		184
Impaired Financing Receivable, Unpaid Principal Balance [Abstract]
Impaired loans with a valuation allowance, Unpaid Principal Balance	0		335
Impaired loans without a valuation allowance, Unpaid Principal Balance	519		184
Impaired loans, Valuation Allowance	0		2
Impaired Financing Receivable, Average Recorded Investment [Abstract]
Impaired loans with a valuation allowance, Average Outstanding Balance	168	0
Impaired loans without a valuation allowance, Average Outstanding Balance	352	56
Impaired Financing Receivable, Interest Income, Accrual Method [Abstract]
Impaired loans with a valuation allowance, Interest Income Recognized	0	0
Impaired loans without a valuation allowance, Interest Income Recognized	6	1
Total residential real estate [Member]
Impaired Financing Receivable, Recorded Investment [Abstract]
Impaired loans, Outstanding Balance	10,088		10,266
Impaired Financing Receivable, Unpaid Principal Balance [Abstract]
Impaired loans, Unpaid Principal Balance	11,162		11,362
Impaired loans, Valuation Allowance	1,823		1,989
Impaired Financing Receivable, Average Recorded Investment [Abstract]
Impaired loans, Average Outstanding Balance	10,177	12,114
Impaired Financing Receivable, Interest Income, Accrual Method [Abstract]
Impaired loans, Interest Income Recognized	105	126
Residential real estate senior liens [Member]
Impaired Financing Receivable, Recorded Investment [Abstract]
Impaired loans with a valuation allowance, Outstanding Balance	9,832		9,996
Impaired Financing Receivable, Unpaid Principal Balance [Abstract]
Impaired loans with a valuation allowance, Unpaid Principal Balance	10,596		10,765
Impaired loans, Valuation Allowance	1,796		1,959
Impaired Financing Receivable, Average Recorded Investment [Abstract]
Impaired loans with a valuation allowance, Average Outstanding Balance	9,914	11,611
Impaired Financing Receivable, Interest Income, Accrual Method [Abstract]
Impaired loans with a valuation allowance, Interest Income Recognized	100	118
Residential real estate junior liens [Member]
Impaired Financing Receivable, Recorded Investment [Abstract]
Impaired loans with a valuation allowance, Outstanding Balance	135		143
Impaired Financing Receivable, Unpaid Principal Balance [Abstract]
Impaired loans with a valuation allowance, Unpaid Principal Balance	145		163
Impaired loans, Valuation Allowance	27		30
Impaired Financing Receivable, Average Recorded Investment [Abstract]
Impaired loans with a valuation allowance, Average Outstanding Balance	139	258
Impaired Financing Receivable, Interest Income, Accrual Method [Abstract]
Impaired loans with a valuation allowance, Interest Income Recognized	1	2
Residential real estate home equity lines of credit [Member]
Impaired Financing Receivable, Recorded Investment [Abstract]
Impaired loans with a valuation allowance, Outstanding Balance	0		0
Impaired loans without a valuation allowance, Outstanding Balance	121		127
Impaired Financing Receivable, Unpaid Principal Balance [Abstract]
Impaired loans with a valuation allowance, Unpaid Principal Balance	0		0
Impaired loans without a valuation allowance, Unpaid Principal Balance	421		434
Impaired loans, Valuation Allowance	0		0
Impaired Financing Receivable, Average Recorded Investment [Abstract]
Impaired loans with a valuation allowance, Average Outstanding Balance	0	125
Impaired loans without a valuation allowance, Average Outstanding Balance	124	120
Impaired Financing Receivable, Interest Income, Accrual Method [Abstract]
Impaired loans with a valuation allowance, Interest Income Recognized	0	0
Impaired loans without a valuation allowance, Interest Income Recognized	4	6
Total Consumer [Member]
Impaired Financing Receivable, Recorded Investment [Abstract]
Impaired loans, Outstanding Balance	34		35
Impaired Financing Receivable, Unpaid Principal Balance [Abstract]
Impaired loans, Unpaid Principal Balance	34		35
Impaired loans, Valuation Allowance	0		0
Impaired Financing Receivable, Average Recorded Investment [Abstract]
Impaired loans, Average Outstanding Balance	35	57
Impaired Financing Receivable, Interest Income, Accrual Method [Abstract]
Impaired loans, Interest Income Recognized	1	1
Consumer secured [Member]
Impaired Financing Receivable, Recorded Investment [Abstract]
Impaired loans with a valuation allowance, Outstanding Balance	0		0
Impaired loans without a valuation allowance, Outstanding Balance	34		35
Impaired Financing Receivable, Unpaid Principal Balance [Abstract]
Impaired loans with a valuation allowance, Unpaid Principal Balance	0		0
Impaired loans without a valuation allowance, Unpaid Principal Balance	34		35
Impaired loans, Valuation Allowance	0		$ 0
Impaired Financing Receivable, Average Recorded Investment [Abstract]
Impaired loans with a valuation allowance, Average Outstanding Balance	0	52
Impaired loans without a valuation allowance, Average Outstanding Balance	35	5
Impaired Financing Receivable, Interest Income, Accrual Method [Abstract]
Impaired loans with a valuation allowance, Interest Income Recognized	0	1
Impaired loans without a valuation allowance, Interest Income Recognized	$ 1	$ 0

Loans and ALLL (Summary of in44

Loans and ALLL (Summary of information pertaining to TDRs) (Details) $ in Thousands	3 Months Ended
	Mar. 31, 2016USD ($)loan	Mar. 31, 2015USD ($)loan
Financing Receivable, Modifications [Line Items]
Number of Loans | loan	3	7
Pre-Modification Recorded Investment	$ 28	$ 846
Post-Modification Recorded Investment	$ 28	$ 846
Commercial other [Member]
Financing Receivable, Modifications [Line Items]
Number of Loans | loan	0	4
Pre-Modification Recorded Investment	$ 0	$ 514
Post-Modification Recorded Investment	$ 0	$ 514
Total residential real estate [Member]
Financing Receivable, Modifications [Line Items]
Number of Loans | loan	2	3
Pre-Modification Recorded Investment	$ 26	$ 332
Post-Modification Recorded Investment	$ 26	$ 332
Residential real estate senior liens [Member]
Financing Receivable, Modifications [Line Items]
Number of Loans | loan	2	2
Pre-Modification Recorded Investment	$ 26	$ 238
Post-Modification Recorded Investment	$ 26	$ 238
Residential real estate home equity lines of credit [Member]
Financing Receivable, Modifications [Line Items]
Number of Loans | loan	0	1
Pre-Modification Recorded Investment	$ 0	$ 94
Post-Modification Recorded Investment	$ 0	$ 94
Consumer Unsecured Financing Receivable [Member]
Financing Receivable, Modifications [Line Items]
Number of Loans | loan	1	0
Pre-Modification Recorded Investment	$ 2	$ 0
Post-Modification Recorded Investment	$ 2	$ 0
Below Market Interest Rate and Extension of Amortization Period [Member]
Financing Receivable, Modifications [Line Items]
Number of Loans | loan	1	4
Pre-Modification Recorded Investment	$ 2	$ 614
Below Market Interest Rate and Extension of Amortization Period [Member] | Commercial other [Member]
Financing Receivable, Modifications [Line Items]
Number of Loans | loan	0	2
Pre-Modification Recorded Investment	$ 0	$ 331
Below Market Interest Rate and Extension of Amortization Period [Member] | Total residential real estate [Member]
Financing Receivable, Modifications [Line Items]
Number of Loans | loan	0	2
Pre-Modification Recorded Investment	$ 0	$ 283
Below Market Interest Rate and Extension of Amortization Period [Member] | Residential real estate senior liens [Member]
Financing Receivable, Modifications [Line Items]
Number of Loans | loan	0	1
Pre-Modification Recorded Investment	$ 0	$ 189
Below Market Interest Rate and Extension of Amortization Period [Member] | Residential real estate home equity lines of credit [Member]
Financing Receivable, Modifications [Line Items]
Number of Loans | loan	0	1
Pre-Modification Recorded Investment	$ 0	$ 94
Below Market Interest Rate and Extension of Amortization Period [Member] | Consumer Unsecured Financing Receivable [Member]
Financing Receivable, Modifications [Line Items]
Number of Loans | loan	1	0
Pre-Modification Recorded Investment	$ 2	$ 0
Interest Rate Below Market Reduction [Member]
Financing Receivable, Modifications [Line Items]
Number of Loans | loan	2	3
Pre-Modification Recorded Investment	$ 26	$ 232
Interest Rate Below Market Reduction [Member] | Commercial other [Member]
Financing Receivable, Modifications [Line Items]
Number of Loans | loan	0	2
Pre-Modification Recorded Investment	$ 0	$ 183
Interest Rate Below Market Reduction [Member] | Total residential real estate [Member]
Financing Receivable, Modifications [Line Items]
Number of Loans | loan	2	1
Pre-Modification Recorded Investment	$ 26	$ 49
Interest Rate Below Market Reduction [Member] | Residential real estate senior liens [Member]
Financing Receivable, Modifications [Line Items]
Number of Loans | loan	2	1
Pre-Modification Recorded Investment	$ 26	$ 49
Interest Rate Below Market Reduction [Member] | Residential real estate home equity lines of credit [Member]
Financing Receivable, Modifications [Line Items]
Number of Loans | loan	0	0
Pre-Modification Recorded Investment	$ 0	$ 0
Interest Rate Below Market Reduction [Member] | Consumer Unsecured Financing Receivable [Member]
Financing Receivable, Modifications [Line Items]
Number of Loans | loan	0	0
Pre-Modification Recorded Investment	$ 0	$ 0

Loans and ALLL (Summary of Defa

Loans and ALLL (Summary of Defaulted TDRs) (Details)	3 Months Ended
	Mar. 31, 2015loan
Financing Receivable, Modifications [Line Items]
Number of Loans	0

Loans and ALLL (Summary of TDR

Loans and ALLL (Summary of TDR loan balances) (Details) - USD ($) $ in Thousands	Mar. 31, 2016	Dec. 31, 2015
Receivables [Abstract]
Troubled debt restructurings	$ 19,988	$ 21,325

Loans and ALLL (Narrative) (Det

Loans and ALLL (Narrative) (Details) $ in Thousands	3 Months Ended
	Mar. 31, 2016USD ($)NumberofLoan	Mar. 31, 2015USD ($)NumberofLoan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Restructure of Loans through Forbearance of Principal or Accrued Interest | NumberofLoan	0	0
Migration analysis of loan portfolio period	5 years
Threshold period of continuous performance to return loans to accrual status	6 months
Advance in connection with impaired loans	$ 0	$ 0
Minimum [Member] | 4 - Low satisfactory [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Delinquency period	10 days
Minimum [Member] | 5 - Special mention [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Delinquency period	30 days
Maximum [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, amortization term	30 years
Maximum [Member] | 4 - Low satisfactory [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Delinquency period	30 days
Maximum [Member] | 5 - Special mention [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Delinquency period	60 days
Commercial, Agricultural, and Residential Portfolio Segments [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Number of days past due (or more), accrual of interest discontinued	90 days
Total Consumer [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Maximum days of consumer loan charged off	180 days
Total Consumer [Member] | Maximum [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, amortization term	12 years
Commercial and Agricultural [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Maximum percentage of loan	0.80
Commercial and Agricultural [Member] | Customer Concentration Risk [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Maximum amount of loans	$ 15,000
Residential Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Maximum percentage of loan	0.97
Maximum percentage of principal, interest, taxes and hazard insurance on property over gross income	0.28
Maximum percentage of debt servicing over gross income	0.36
Maximum amount without corporation approval	$ 500
Residential, Privately Insured, Financing Receivable [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Maximum percentage of loan	0.80

Equity Securities Without Rea48

Equity Securities Without Readily Determinable Fair Values (Equity securities without readily determinable fair values) (Details) - USD ($) $ in Thousands	Mar. 31, 2016	Dec. 31, 2015
Equity Method And Other Investments [Abstract]
FHLB Stock	$ 11,700	$ 11,700
FRB Stock	1,999	1,999
Other	335	338
Total	22,226	22,286
Investment in Corporate Settlement Solutions [Member]
Schedule of Equity Method Investments [Line Items]
Equity method investments	7,192	7,249
Investment in Valley Financial Corporation [Member]
Schedule of Equity Method Investments [Line Items]
Equity method investments	$ 1,000	$ 1,000

Foreclosed Assets (Summary of F

Foreclosed Assets (Summary of Foreclosed Assets) (Details) - USD ($) $ in Thousands	Mar. 31, 2016	Dec. 31, 2015	Mar. 31, 2015	Dec. 31, 2014
Banking and Thrift [Abstract]
Consumer mortgage loans collateralized by residential real estate foreclosed as a result of obtaining physical possession	$ 35	$ 0
All other foreclosed assets	241	421
Other Real Estate, Foreclosed Assets, and Repossessed Assets	$ 276	$ 421	$ 717	$ 885

Foreclosed Assets (Foreclosed A

Foreclosed Assets (Foreclosed Assets Rollforward) (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Banking and Thrift [Abstract]
Balance, January 1	$ 421	$ 885
Properties Transferred	89	134
Proceeds from sale	234	302
Balance, March 31	$ 276	$ 717

Borrowed Funds (Borrowed funds

Borrowed Funds (Borrowed funds obligations) (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015	Dec. 31, 2015
Schedule of Debt [Line Items]
Borrowed funds	$ 307,896		$ 309,732
Borrowed funds, Rate	1.58%		1.50%
Securities Sold under Agreements to Repurchase [Member]
Schedule of Debt [Line Items]
Short-term Debt, Maximum Month-end Outstanding Amount	$ 61,783	$ 84,859
Short Term Debt Weighted Average Interest Rates	0.12%	0.13%
Borrowed funds	$ 58,096		$ 70,532
Borrowed funds, Rate	0.13%		0.12%
Short-term Debt, Average Outstanding Amount	$ 61,051	$ 79,052
Federal Funds Purchased [Member]
Schedule of Debt [Line Items]
Short-term Debt, Maximum Month-end Outstanding Amount	$ 4,800	$ 2,300
Short Term Debt Weighted Average Interest Rates	0.69%	0.48%
Borrowed funds	$ 4,800		$ 4,200
Borrowed funds, Rate	0.64%		0.75%
Short-term Debt, Average Outstanding Amount	$ 4,696	$ 5,706
Federal Home Loan Bank Advances [Member]
Schedule of Debt [Line Items]
Borrowed funds	$ 245,000		$ 235,000
Borrowed funds, Rate	1.94%		1.93%

Borrowed Funds (Maturity and we

Borrowed Funds (Maturity and weighted average interest rates of FHLB advances) (Details) - USD ($) $ in Thousands	Mar. 31, 2016	Dec. 31, 2015
Federal Home Loan Bank, Advances [Line Items]
FHLB advances, rate	1.94%	1.93%
FHLB advances	$ 245,000	$ 235,000
Fixed Rate Advances Due 2016 [Member]
Federal Home Loan Bank, Advances [Line Items]
FHLB advances, rate	1.62%	1.25%
FHLB fixed rate advances	$ 20,000	$ 30,000
Variable Rate Due 2016 [Member]
Federal Home Loan Bank, Advances [Line Items]
Federal Home Loan Bank, Advances, Floating Rate	$ 15,000	$ 15,000
FHLB advances, rate	0.76%	0.62%
Fixed Rate Advances Due 2017 [Member]
Federal Home Loan Bank, Advances [Line Items]
FHLB advances, rate	1.56%	1.56%
FHLB fixed rate advances	$ 50,000	$ 50,000
Fixed Rate Advances Due 2018 [Member]
Federal Home Loan Bank, Advances [Line Items]
FHLB advances, rate	2.16%	2.16%
FHLB fixed rate advances	$ 50,000	$ 50,000
Fixed Rate Advances Due 2019 [Member]
Federal Home Loan Bank, Advances [Line Items]
FHLB advances, rate	1.99%	2.35%
FHLB fixed rate advances	$ 60,000	$ 40,000
Fixed Rate Advances Due 2020 [Member]
Federal Home Loan Bank, Advances [Line Items]
FHLB advances, rate	1.98%	1.98%
FHLB fixed rate advances	$ 10,000	$ 10,000
Fixed Rate Advances Due 2021 [Member]
Federal Home Loan Bank, Advances [Line Items]
FHLB advances, rate	2.26%	2.26%
FHLB fixed rate advances	$ 30,000	$ 30,000
Fixed Rate Advances Due 2023 [Member]
Federal Home Loan Bank, Advances [Line Items]
FHLB advances, rate	3.90%	3.90%
FHLB fixed rate advances	$ 10,000	$ 10,000

Borrowed Funds (Short-term borr

Borrowed Funds (Short-term borrowings) (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Securities Sold under Agreements to Repurchase [Member]
Short-term Debt [Line Items]
Maximum Month End Balance	$ 61,783	$ 84,859
Quarter to Date Average Balance	$ 61,051	$ 79,052
Weighted Average Interest Rate During the Period	0.12%	0.13%
Federal Funds Purchased [Member]
Short-term Debt [Line Items]
Maximum Month End Balance	$ 4,800	$ 2,300
Quarter to Date Average Balance	$ 4,696	$ 5,706
Weighted Average Interest Rate During the Period	0.69%	0.48%

Borrowed Funds (Pledged financi

Borrowed Funds (Pledged financial instruments) (Details) - USD ($) $ in Thousands	Mar. 31, 2016	Dec. 31, 2015
Debt Disclosure [Abstract]
Pledged to secure borrowed funds	$ 335,570	$ 339,078
Pledged to secure repurchase agreements	58,137	70,555
Pledged for public deposits and for other purposes necessary or required by law	38,465	39,038
Total	432,172	448,671
Short-term Debt [Line Items]
AFS securities pledged without single maturity dates	58,137	70,555
State and Local Funds Purchased [Member]
Short-term Debt [Line Items]
AFS securities pledged without single maturity dates	2,393	3,639
Mortgage Backed Securities, Other [Member]
Short-term Debt [Line Items]
AFS securities pledged without single maturity dates	20,781	23,075
Collateralized Mortgage Obligations [Member]
Short-term Debt [Line Items]
AFS securities pledged without single maturity dates	$ 34,963	$ 43,841

Borrowed Funds (Narrative) (Det

Borrowed Funds (Narrative) (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2016	Dec. 31, 2015
Short-term Debt [Line Items]
Carrying value of securities sold under agreements to repurchase	$ 58,137	$ 70,555
Fair value of securities sold under agreements to repurchase	58,137	$ 70,555
Additional borrowing capacity	$ 107,598
Federal Funds Purchased [Member] | Minimum [Member]
Short-term Debt [Line Items]
Debt instrument, term	1 day
Federal Funds Purchased [Member] | Maximum [Member]
Short-term Debt [Line Items]
Debt instrument, term	4 days
Federal Reserve Bank Advances [Member] | Minimum [Member]
Short-term Debt [Line Items]
Debt instrument, term	1 day
Federal Reserve Bank Advances [Member] | Maximum [Member]
Short-term Debt [Line Items]
Debt instrument, term	4 days

Other Noninterest Expenses (Exp

Other Noninterest Expenses (Expenses included in other noninterest expenses) (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Summary of expenses included in other noninterest expenses
FDIC insurance premiums	$ 205	$ 212
Directors fees	209	198
Audit and related fees	159	184
Donations and community relations	111	143
Marketing Expense	155	112
Education and travel	123	92
Printing and supplies	78	102
Postage and freight	106	98
Professional Fees, Consulting	173	84
Loan underwriting fees	108	88
All other	639	561
Total other	$ 2,066	$ 1,874

Federal Income Taxes (Details)

Federal Income Taxes (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Income Tax Disclosure [Abstract]
Federal statutory tax rate	34.00%	34.00%
Income taxes at 34% statutory rate	$ 1,174	$ 1,511
Interest income on tax exempt municipal securities	(502)	(500)
Earnings on corporate owned life insurance policies	(64)	(64)
Effect of tax credits	(194)	(186)
Other	(18)	(26)
Total effect of nontaxable income	(778)	(776)
Effect of nondeductible expenses	41	36
Federal income tax expense	$ 437	$ 771

Fair Value (Quantitative inform

Fair Value (Quantitative information about impaired loans) (Details) - Discounted appraisal value [Member] - Level 3 [Member] - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 31, 2016	Mar. 31, 2015	Dec. 31, 2015
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Discounted appraisal value at fair value	$ 7,825		$ 9,301
Real Estate [Member] | Minimum [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Fair Value Inputs, Discount Rate	20.00%	20.00%
Real Estate [Member] | Maximum [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Fair Value Inputs, Discount Rate	30.00%	30.00%
Equipment [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Fair Value Inputs, Discount Rate	35.00%
Equipment [Member] | Maximum [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Fair Value Inputs, Discount Rate		35.00%
Cash crop inventory [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Fair Value Inputs, Discount Rate	40.00%	40.00%
Loans Receivable, Collateralized By Other Inventory [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Fair Value Inputs, Discount Rate	50.00%	50.00%
Loans Receivable, Collateralized By Other Inventory [Member] | Minimum [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Fair Value Inputs, Discount Rate
Loans Receivable, Collateralized By Other Inventory [Member] | Maximum [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Fair Value Inputs, Discount Rate
Accounts receivable [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Fair Value Inputs, Discount Rate	50.00%	50.00%
Liquor License [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Fair Value Inputs, Discount Rate	75.00%	75.00%
Furniture and Fixtures [Member] | Minimum [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Fair Value Inputs, Discount Rate	35.00%		35.00%
Furniture and Fixtures [Member] | Maximum [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Fair Value Inputs, Discount Rate	45.00%		45.00%

Fair Value (Quantitative info59

Fair Value (Quantitative information related to foreclosed assets) (Details) - Discounted appraisal value [Member] - Level 3 [Member] - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015	Dec. 31, 2015
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Discounted appraisal value at fair value	$ 276		$ 421
Real Estate [Member] | Minimum [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Fair Value Inputs, Discount Rate	20.00%	20.00%
Real Estate [Member] | Maximum [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Fair Value Inputs, Discount Rate	30.00%	30.00%

Fair Value (Carrying amount and

Fair Value (Carrying amount and estimated fair value of financial instruments) (Details) - USD ($) $ in Thousands		Mar. 31, 2016	Dec. 31, 2015
Level 1 [Member]
ASSETS
Cash and cash equivalents		$ 28,127	$ 21,569
Mortgage loans AFS		0	0
Total loans		0	0
Less allowance for loan losses		0	0
Net loans		0	0
Accrued interest receivable		6,995	6,269
Equity securities without readily determinable fair values	[1]	0	0
Originated mortgage servicing rights		0	0
LIABILITIES
Deposits without stated maturities		751,262	741,683
Deposits with stated maturities		0	0
Borrowed funds		0	0
Accrued interest payable		585	545
Level 2 [Member]
ASSETS
Cash and cash equivalents		0	0
Mortgage loans AFS		1,250	1,210
Total loans		0	0
Less allowance for loan losses		0	0
Net loans		0	0
Accrued interest receivable		0	0
Equity securities without readily determinable fair values	[1]	0	0
Originated mortgage servicing rights		2,403	2,518
LIABILITIES
Deposits without stated maturities		0	0
Deposits with stated maturities		422,049	421,429
Accrued interest payable		0	0
Level 3 [Member]
ASSETS
Cash and cash equivalents		0	0
Mortgage loans AFS		0	0
Total loans		861,103	839,398
Less allowance for loan losses		7,500	7,400
Net loans		853,603	831,998
Accrued interest receivable		0	0
Equity securities without readily determinable fair values	[1]	0	0
Originated mortgage servicing rights		0	0
LIABILITIES
Deposits without stated maturities		0	0
Deposits with stated maturities		0	0
Borrowed funds		0	0
Accrued interest payable		0	0
Carrying Value [Member]
ASSETS
Cash and cash equivalents		28,127	21,569
Mortgage loans AFS		1,240	1,187
Total loans		870,291	850,492
Less allowance for loan losses		7,500	7,400
Net loans		862,791	843,092
Accrued interest receivable		6,995	6,269
Equity securities without readily determinable fair values	[1]	22,226	22,286
Originated mortgage servicing rights		2,403	2,505
LIABILITIES
Deposits without stated maturities		751,262	741,683
Deposits with stated maturities		422,245	422,880
Borrowed funds		307,896	309,732
Accrued interest payable		585	545
Estimated Fair Value [Member]
ASSETS
Cash and cash equivalents		28,127	21,569
Mortgage loans AFS		1,250	1,210
Total loans		861,103	839,398
Less allowance for loan losses		7,500	7,400
Net loans		853,603	831,998
Accrued interest receivable		6,995	6,269
Originated mortgage servicing rights		2,403	2,518
LIABILITIES
Deposits without stated maturities		751,262	741,683
Deposits with stated maturities		422,049	421,429
Borrowed funds		311,927	312,495
Accrued interest payable		$ 585	$ 545
[1]	Due to the characteristics of equity securities without readily determinable fair values, they are not disclosed under a specific fair value hierarchy. If we were to record an impairment adjustment related to these securities, such amount would be classified as a nonrecurring Level 3 fair value adjustment.

Fair Value (Recorded amount of

Fair Value (Recorded amount of assets and liabilities measured at fair value) (Details) - USD ($) $ in Thousands	Mar. 31, 2016	Dec. 31, 2015
AFS Securities
AFS securities	$ 649,859	$ 660,136
Fair value, total	657,960	669,858
Level 1 [Member]
AFS Securities
Fair value, total	$ 3,346	$ 3,299
Percent of assets and liabilities measured at fair value	0.51%	0.49%
Level 2 [Member]
AFS Securities
Fair value, total	$ 646,513	$ 656,837
Percent of assets and liabilities measured at fair value	98.26%	98.06%
Level 3 [Member]
AFS Securities
Fair value, total	$ 8,101	$ 9,722
Percent of assets and liabilities measured at fair value	1.23%	1.45%
Recurring items [Member]
AFS Securities
AFS securities	$ 649,859	$ 660,136
Recurring items [Member] | Government sponsored enterprises [Member]
AFS Securities
AFS securities	24,428	24,345
Recurring items [Member] | States and political subdivisions [Member]
AFS Securities
AFS securities	231,472	232,217
Recurring items [Member] | Auction rate money market preferred [Member]
AFS Securities
AFS securities	2,807	2,866
Recurring items [Member] | Preferred stock [Member]
AFS Securities
AFS securities	3,346	3,299
Recurring items [Member] | Mortgage-backed securities [Member]
AFS Securities
AFS securities	258,284	263,384
Recurring items [Member] | Collateralized mortgage obligations [Member]
AFS Securities
AFS securities	129,522	134,025
Recurring items [Member] | Level 1 [Member]
AFS Securities
AFS securities	3,346	3,299
Recurring items [Member] | Level 1 [Member] | Government sponsored enterprises [Member]
AFS Securities
AFS securities	0	0
Recurring items [Member] | Level 1 [Member] | States and political subdivisions [Member]
AFS Securities
AFS securities	0	0
Recurring items [Member] | Level 1 [Member] | Auction rate money market preferred [Member]
AFS Securities
AFS securities	0	0
Recurring items [Member] | Level 1 [Member] | Preferred stock [Member]
AFS Securities
AFS securities	3,346	3,299
Recurring items [Member] | Level 1 [Member] | Mortgage-backed securities [Member]
AFS Securities
AFS securities	0	0
Recurring items [Member] | Level 1 [Member] | Collateralized mortgage obligations [Member]
AFS Securities
AFS securities	0	0
Recurring items [Member] | Level 2 [Member]
AFS Securities
AFS securities	646,513	656,837
Recurring items [Member] | Level 2 [Member] | Government sponsored enterprises [Member]
AFS Securities
AFS securities	24,428	24,345
Recurring items [Member] | Level 2 [Member] | States and political subdivisions [Member]
AFS Securities
AFS securities	231,472	232,217
Recurring items [Member] | Level 2 [Member] | Auction rate money market preferred [Member]
AFS Securities
AFS securities	2,807	2,866
Recurring items [Member] | Level 2 [Member] | Preferred stock [Member]
AFS Securities
AFS securities	0	0
Recurring items [Member] | Level 2 [Member] | Mortgage-backed securities [Member]
AFS Securities
AFS securities	258,284	263,384
Recurring items [Member] | Level 2 [Member] | Collateralized mortgage obligations [Member]
AFS Securities
AFS securities	129,522	134,025
Recurring items [Member] | Level 3 [Member]
AFS Securities
AFS securities	0	0
Recurring items [Member] | Level 3 [Member] | Government sponsored enterprises [Member]
AFS Securities
AFS securities	0	0
Recurring items [Member] | Level 3 [Member] | States and political subdivisions [Member]
AFS Securities
AFS securities	0	0
Recurring items [Member] | Level 3 [Member] | Auction rate money market preferred [Member]
AFS Securities
AFS securities	0	0
Recurring items [Member] | Level 3 [Member] | Preferred stock [Member]
AFS Securities
AFS securities	0	0
Recurring items [Member] | Level 3 [Member] | Mortgage-backed securities [Member]
AFS Securities
AFS securities	0	0
Recurring items [Member] | Level 3 [Member] | Collateralized mortgage obligations [Member]
AFS Securities
AFS securities	0	0
Nonrecurring items [Member]
AFS Securities
Impaired loans (net of the allowance for loan losses)	7,825	9,301
Foreclosed assets	276	421
Nonrecurring items [Member] | Level 1 [Member]
AFS Securities
Impaired loans (net of the allowance for loan losses)	0	0
Foreclosed assets	0	0
Nonrecurring items [Member] | Level 2 [Member]
AFS Securities
Impaired loans (net of the allowance for loan losses)	0	0
Foreclosed assets	0	0
Nonrecurring items [Member] | Level 3 [Member]
AFS Securities
Impaired loans (net of the allowance for loan losses)	7,825	9,301
Foreclosed assets	$ 276	$ 421

Fair Value (Narrative) (Details

Fair Value (Narrative) (Details Textual) - USD ($)	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Federal Funds Purchased, Securities Sold Under Agreements To Repurchase, And Other Borrowings [Member] | Maximum [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt instrument, term	90 days
Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impairments recorded on equity securities without readily determinable fair values	$ 0	$ 0
Impairments recorded on goodwill and other acquisition intangibles	$ 0	$ 0

Accumulated Other Comprehensi63

Accumulated Other Comprehensive Income (Loss) (Changes in AOCI by component) (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning Balance	$ 221	$ (506)
OCI before reclassifications	7,274	4,356
Amounts reclassified from AOCI	0	0
Net unrealized gains (losses)	7,274	4,356
Tax effect	(2,477)	(1,366)
Unrealized gains (losses), net of tax	4,797	2,990
Ending Balance	5,018	2,484
Unrealized Holding Gains (Losses) on AFS Securities [Member]
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning Balance	3,536	3,302
OCI before reclassifications	7,274	4,356
Amounts reclassified from AOCI	0	0
Net unrealized gains (losses)	7,274	4,356
Tax effect	(2,477)	(1,366)
Unrealized gains (losses), net of tax	4,797	2,990
Ending Balance	8,333	6,292
Defined Benefit Pension Plan [Member]
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning Balance	(3,315)	(3,808)
OCI before reclassifications	0	0
Amounts reclassified from AOCI	0	0
Net unrealized gains (losses)	0	0
Tax effect	0	0
Unrealized gains (losses), net of tax	0	0
Ending Balance	$ (3,315)	$ (3,808)

Accumulated Other Comprehensi64

Accumulated Other Comprehensive Income (Loss) (Components of unrealized holding gains on AFS securities) (Details) - USD ($) $ in Thousands		3 Months Ended
		Mar. 31, 2016	Mar. 31, 2015	Dec. 31, 2015	Dec. 31, 2014
Accumulated Other Comprehensive Income (Loss) [Line Items]
Accumulated Other Comprehensive Income (Loss), Net of Tax		$ 5,018	$ 2,484	$ 221	$ (506)
Unrealized gains (losses) on AFS securities arising during the period		7,274	4,356
Amounts reclassified from AOCI		0	0
Net unrealized gains (losses)		7,274	4,356
Tax effect (1)	[1]	(2,477)	(1,366)
Unrealized gains (losses), net of tax		4,797	2,990
Other Comprehensive Income (Loss), before Reclassifications, before Tax		7,274	4,356
Other Comprehensive Income (Loss), Tax		(2,477)	(1,366)
Unrealized Holding Gains (Losses) on AFS Securities [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Accumulated Other Comprehensive Income (Loss), Net of Tax		8,333	6,292	3,536	3,302
Amounts reclassified from AOCI		0	0
Net unrealized gains (losses)		7,274	4,356
Unrealized gains (losses), net of tax		4,797	2,990
Other Comprehensive Income (Loss), before Reclassifications, before Tax		7,274	4,356
Other Comprehensive Income (Loss), Tax		(2,477)	(1,366)
Unrealized Holding Gains (Losses) on AFS Securities [Member] | Auction Rate Money Market Preferred and Preferred Stocks [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Unrealized gains (losses) on AFS securities arising during the period		(12)	340
Tax effect (1)		0	0
Unrealized gains (losses), net of tax		(12)	340
Unrealized Holding Gains (Losses) on AFS Securities [Member] | All Other AFS Securities [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Unrealized gains (losses) on AFS securities arising during the period		7,286	4,016
Tax effect (1)		(2,477)	(1,366)
Unrealized gains (losses), net of tax		4,809	2,650
Accumulated Defined Benefit Plans Adjustment [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Accumulated Other Comprehensive Income (Loss), Net of Tax		(3,315)	(3,808)	$ (3,315)	$ (3,808)
Amounts reclassified from AOCI		0	0
Net unrealized gains (losses)		0	0
Unrealized gains (losses), net of tax		0	0
Other Comprehensive Income (Loss), before Reclassifications, before Tax		0	0
Other Comprehensive Income (Loss), Tax		$ 0	$ 0
[1]	See “Note 12 – Accumulated Other Comprehensive Income” for tax effect reconciliation.

Accumulated Other Comprehensi65

Accumulated Other Comprehensive Income (Loss) (Reclassification adjustments) (Details) - USD ($) $ in Thousands		3 Months Ended
		Mar. 31, 2016	Mar. 31, 2015
Reclassification out of Accumulated Other Comprehensive Income [Line Items]
Other Comprehensive Income (Loss), Unrealized Holding Gain (Loss) on Securities Arising During Period, before Tax		$ 7,274	$ 4,356
Reclassification from Accumulated Other Comprehensive Income, Current Period, before Tax		0	0
Other Comprehensive Income (Loss), before Tax		7,274	4,356
Income before federal income tax expense		3,454	4,444
Federal income tax expense		437	771
NET INCOME		3,017	3,673
Other Comprehensive Income (Loss), Available-for-sale Securities, Tax	[1]	(2,477)	(1,366)
Other Comprehensive Income (Loss), Net of Tax		4,797	2,990
Unrealized Holding Gains (Losses) on AFS Securities [Member]
Reclassification out of Accumulated Other Comprehensive Income [Line Items]
Reclassification from Accumulated Other Comprehensive Income, Current Period, before Tax		0	0
Other Comprehensive Income (Loss), before Tax		7,274	4,356
Other Comprehensive Income (Loss), Net of Tax		4,797	2,990
Available-for-sale Securities, Excluding Auction Rate Money Market Preferred and Preferred Stocks [Member] | Unrealized Holding Gains (Losses) on AFS Securities [Member]
Reclassification out of Accumulated Other Comprehensive Income [Line Items]
Other Comprehensive Income (Loss), Unrealized Holding Gain (Loss) on Securities Arising During Period, before Tax		7,286	4,016
Other Comprehensive Income (Loss), Available-for-sale Securities, Tax		(2,477)	(1,366)
Other Comprehensive Income (Loss), Net of Tax		4,809	2,650
Auction Rate Money Market Preferred and Preferred Stocks [Member] | Unrealized Holding Gains (Losses) on AFS Securities [Member]
Reclassification out of Accumulated Other Comprehensive Income [Line Items]
Other Comprehensive Income (Loss), Unrealized Holding Gain (Loss) on Securities Arising During Period, before Tax		(12)	340
Other Comprehensive Income (Loss), Available-for-sale Securities, Tax		0	0
Other Comprehensive Income (Loss), Net of Tax		$ (12)	$ 340
[1]	See “Note 12 – Accumulated Other Comprehensive Income” for tax effect reconciliation.

Parent Company Only Financial66

Parent Company Only Financial Information (Interim Condensed Balance Sheets) (Details) - USD ($) $ in Thousands	Mar. 31, 2016	Dec. 31, 2015	Mar. 31, 2015	Dec. 31, 2014
ASSETS
AFS securities	$ 649,859	$ 660,136
Premises and equipment	28,269	28,331
Other assets	6,915	9,991
TOTAL ASSETS	1,681,818	1,668,112
LIABILITIES AND SHAREHOLDERS' EQUITY
Shareholders' equity	190,247	183,971	$ 179,653	$ 174,594
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	1,681,818	1,668,112
Parent Company [Member]
ASSETS
Cash on deposit at subsidiary Bank	3,690	4,125
AFS securities	255	257
Investments in subsidiaries	140,596	133,883
Premises and equipment	2,018	2,014
Other assets	53,163	53,396
TOTAL ASSETS	199,722	193,675
LIABILITIES AND SHAREHOLDERS' EQUITY
Other liabilities	9,475	9,704
Shareholders' equity	190,247	183,971
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	$ 199,722	$ 193,675

Parent Company Only Financial67

Parent Company Only Financial Information (Interim Condensed Statements of Income) (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Expenses
Compensation and benefits	$ 4,788	$ 4,766
Occupancy and equipment	758	721
Audit and related fees	159	184
Other	2,066	1,874
Federal income tax benefit	(437)	(771)
NET INCOME	3,017	3,673
Parent Company [Member]
Income
Dividends from subsidiaries	1,600	1,600
Interest income	4	36
Management fee and other	1,524	1,452
Total income	3,128	3,088
Expenses
Compensation and benefits	1,200	1,190
Occupancy and equipment	430	410
Audit and related fees	96	101
Other	546	493
Total expenses	2,272	2,194
Income before income tax benefit and equity in undistributed earnings of subsidiaries	856	894
Federal income tax benefit	246	241
Income before equity in undistributed earnings of subsidiaries	1,102	1,135
Undistributed earnings of subsidiaries	1,915	2,538
NET INCOME	$ 3,017	$ 3,673

Parent Company Only Financial68

Parent Company Only Financial Information (Interim Condensed Statements of Cash Flows) (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Operating activities
Net income	$ 3,017	$ 3,673
Adjustments to reconcile net income to cash provided by operations
Share-based payment awards	158	146
Depreciation	727	654
Net amortization of AFS securities	705	478
Changes in operating assets and liabilities which used cash
Other assets	450	(207)
Accrued interest and other liabilities	322	(810)
Net cash provided by (used in) operating activities	4,675	2,026
Investing activities
Purchases of equipment and premises	(665)	(943)
Net cash provided by (used in) investing activities	(3,529)	(16,788)
Financing activities
Net increase (decrease) in other borrowed funds	(1,836)	(6,388)
Cash dividends paid on common stock	(1,872)	(1,775)
Proceeds from the issuance of common stock	1,072	945
Common stock repurchased	(799)	(820)
Common stock purchased for deferred compensation obligations	(97)	(100)
Net cash provided by (used in) financing activities	5,412	16,033
Increase (decrease) in cash and cash equivalents	6,558	1,271
Cash and cash equivalents at beginning of period	21,569	19,906
Cash and cash equivalents at end of period	28,127	21,177
Parent Company [Member]
Operating activities
Net income	3,017	3,673
Adjustments to reconcile net income to cash provided by operations
Undistributed earnings of subsidiaries	(1,915)	(2,538)
Undistributed earnings of equity securities without readily determinable fair values	61	27
Share-based payment awards	158	146
Depreciation	41	36
Changes in operating assets and liabilities which used cash
Other assets	173	223
Accrued interest and other liabilities	(229)	(377)
Net cash provided by (used in) operating activities	1,306	1,190
Investing activities
Purchases of equipment and premises	(45)	(59)
Net cash provided by (used in) investing activities	(45)	(59)
Financing activities
Cash dividends paid on common stock	(1,872)	(1,775)
Proceeds from the issuance of common stock	1,072	945
Common stock repurchased	(799)	(820)
Common stock purchased for deferred compensation obligations	(97)	(100)
Net cash provided by (used in) financing activities	(1,696)	(1,750)
Increase (decrease) in cash and cash equivalents	(435)	(619)
Cash and cash equivalents at beginning of period	4,125	1,035
Cash and cash equivalents at end of period	$ 3,690	$ 416

Operating Segments (Narrative)

Operating Segments (Narrative) (Details)	Mar. 31, 2016	Dec. 31, 2015
Segment Reporting [Abstract]
Percentage of reportable segments total assets and operating results, or more	90.00%	90.00%