CASH 2017 Annual Report

115 1-4 Family Real Estate Commercial and Multi- Family Real Estate Agricultural Real Estate Consumer Commercial Operating Agricultural Operating Premium Finance Unallocated Total (Dollars in Thousands) Year Ended September 30, 2016 Allowance for loan losses: Beginning balance $ 278 $ 1,187 $ 163 $ 20 $ 28 $ 3,537 $ 293 $ 749 $ 6,255 Provision (recovery) for loan losses 408 1,369 (21) 748 338 1,045 914 (196) 4,605 Charge offs (32) (385) — (728) (249) (3,252) (726) — (5,372) Recoveries — 27 — 11 — 2 107 — 147 Ending balance $ 654 $ 2,198 $ 142 $ 51 $ 117 $ 1,332 $ 588 $ 553 $ 5,635 Ending balance: individually evaluated for impairment 10 — — — — — — — 10 Ending balance: collectively evaluated for impairment 644 2,198 142 51 117 1,332 588 553 5,625 Total $ 654 $ 2,198 $ 142 $ 51 $ 117 $ 1,332 $ 588 $ 553 $ 5,635 Loans: Ending balance: individually evaluated for impairment 162 433 — — — — — — 595 Ending balance: collectively evaluated for impairment 162,136 422,499 63,612 37,094 31,271 37,083 171,604 — 925,299 Total $ 162,298 $ 422,932 $ 63,612 $ 37,094 $ 31,271 $ 37,083 $ 171,604 $ — $ 925,894 The asset classification of loans at September 30, 2017, and 2016, were as follows: September 30, 2017 1-4 Family Real Estate Commercial and Multi- Family Real Estate Agricultural Real Estate Consumer Commercial Operating Agricultural Operating Premium Finance Total (Dollars in Thousands) Pass $ 195,838 $ 574,730 $ 27,376 $ 163,004 $ 35,759 $ 18,394 $ 250,459 $ 1,265,560 Watch 525 10,200 2,006 — — 4,541 — 17,272 Special Mention 247 201 2,939 — — — — 3,387 Substandard 96 379 29,479 — — 10,659 — 40,613 Doubtful — — — — — — — — $ 196,706 $ 585,510 $ 61,800 $ 163,004 $ 35,759 $ 33,594 $ 250,459 $ 1,326,832