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Fair Value (Tables) | 12 Months Ended
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Dec. 31, 2018
Fair Value Disclosures [Abstract] |
Assets and Liabilities Measured at Fair Value on Recurring Basis | Assets and liabilities measured at fair value on a recurring basis are as follows at December 31, 2018 and 2017:
|  |  | Fair Value Measurements at December 31, 2018 Using
Description | Total |  | Quoted Prices in Active Markets for Identical Assets (Level 1) |  | Significant Other Observable Inputs (Level 2) |  | Significant Unobservable Inputs (Level 3)
Assets: |  |  |  |  |  |  |
Securities Available For Sale: |  |  |  |  |  |  |
U.S. Government sponsored entities | $ | 132,694 |  |  | $ | 0 |  |  | $ | 132,694 |  |  | $ | 0 |
States and political subdivisions | 136,031 |  |  | 0 |  |  | 136,031 |  |  | 0 |
Residential and multi-family mortgage | 206,053 |  |  | 0 |  |  | 206,053 |  |  | 0 |
Corporate notes and bonds | 11,777 |  |  | 0 |  |  | 11,777 |  |  | 0 |
Pooled SBA | 29,374 |  |  | 0 |  |  | 29,374 |  |  | 0 |
Other | 934 |  |  | 934 |  |  | 0 |  |  | 0 |
Total Securities Available For Sale | $ | 516,863 |  |  | $ | 934 |  |  | $ | 515,929 |  |  | $ | 0 |
Interest rate swaps | $ | 485 |  |  | $ | 0 |  |  | $ | 485 |  |  | $ | 0 |
Trading Securities: |  |  |  |  |  |  |
Corporate equity securities | $ | 5,828 |  |  | $ | 5,828 |  |  | $ | 0 |  |  | $ | 0 |
Mutual funds | 1,058 |  |  | 1,058 |  |  | 0 |  |  | 0 |
Certificates of deposit | 268 |  |  | 268 |  |  | 0 |  |  | 0 |
Corporate notes and bonds | 581 |  |  | 581 |  |  | 0 |  |  | 0 |
U.S. Government sponsored entities | 51 |  |  | 0 |  |  | 51 |  |  | 0 |
Total Trading Securities | $ | 7,786 |  |  | $ | 7,735 |  |  | $ | 51 |  |  | $ | 0 |
Liabilities |  |  |  |  |  |  |
Interest rate swaps | $ | (686 | ) |  | $ | 0 |  |  | $ | (686 | ) |  | $ | 0 |
|  |  | Fair Value Measurements at December 31, 2017 Using
Description | Total |  | Quoted Prices in Active Markets for Identical Assets (Level 1) |  | Significant Other Observable Inputs (Level 2) |  | Significant Unobservable Inputs (Level 3)
Assets: |  |  |  |  |  |  |
Securities Available For Sale: |  |  |  |  |  |  |
U.S. Government sponsored entities | $ | 108,148 |  |  | $ | 0 |  |  | $ | 108,148 |  |  | $ | 0 |
States and political subdivisions | 137,723 |  |  | 0 |  |  | 137,723 |  |  | 0 |
Residential and multi-family mortgage | 109,636 |  |  | 0 |  |  | 109,636 |  |  | 0 |
Corporate notes and bonds | 17,200 |  |  | 0 |  |  | 17,200 |  |  | 0 |
Pooled SBA | 36,040 |  |  | 0 |  |  | 36,040 |  |  | 0 |
Other | 962 |  |  | 962 |  |  | 0 |  |  | 0 |
Total Securities Available For Sale | $ | 409,709 |  |  | $ | 962 |  |  | $ | 408,747 |  |  | $ | 0 |
Interest rate swaps | $ | 149 |  |  | $ | 0 |  |  | $ | 149 |  |  | $ | 0 |
Trading Securities: |  |  |  |  |  |  |
Corporate equity securities | $ | 5,125 |  |  | $ | 5,125 |  |  | $ | 0 |  |  | $ | 0 |
Mutual funds | 1,499 |  |  | 1,499 |  |  | 0 |  |  | 0 |
Certificates of deposit | 220 |  |  | 220 |  |  | 0 |  |  | 0 |
Corporate notes and bonds | 254 |  |  | 254 |  |  | 0 |  |  | 0 |
U.S. Government sponsored entities | 52 |  |  | 0 |  |  | 52 |  |  | 0 |
Total Trading Securities | $ | 7,150 |  |  | $ | 7,098 |  |  | $ | 52 |  |  | $ | 0 |
Liabilities |  |  |  |  |  |  |
Interest rate swaps | $ | (310 | ) |  | $ | 0 |  |  | $ | (310 | ) |  | $ | 0 |
Securities Available for Sale Measured at Fair Value on Recurring Basis Using Significant Unobservable Inputs (Level 3) | The table below presents a reconciliation of the fair value of securities available for sale measured on a recurring basis using significant unobservable inputs (Level 3) for the year ended December 31, 2017:
| Pooled trust preferred
Balance, January 1, 2017 | $ | 2,049 |
Total gains or (losses): |
Included in other comprehensive income (loss) | 134 |
Sale of available-for-sale securities | (2,183 | )
Balance, December 31, 2017 | $ | 0 |
Assets and Liabilities Measured at Fair Value on Non-Recurring Basis | Assets and liabilities measured at fair value on a non-recurring basis are as follows at December 31, 2018 and 2017:
|  |  | Fair Value Measurements at December 31, 2018 Using
Description | Total |  | Quoted Prices in Active Markets for Identical Assets (Level 1) |  | Significant Other Observable Inputs (Level 2) |  | Significant Unobservable Inputs (Level 3)
Assets: |  |  |  |  |  |  |
Impaired loans: |  |  |  |  |  |  |
Commercial, industrial, and agricultural | $ | 783 |  |  | 0 |  |  | 0 |  |  | $ | 783 |
Commercial mortgages | $ | 224 |  |  | 0 |  |  | 0 |  |  | $ | 224 |
|  |  | Fair Value Measurements at December 31, 2017 Using
Description | Total |  | Quoted Prices in Active Markets for Identical Assets (Level 1) |  | Significant Other Observable Inputs (Level 2) |  | Significant Unobservable Inputs (Level 3)
Assets: |  |  |  |  |  |  |
Impaired loans: |  |  |  |  |  |  |
Commercial mortgages | $ | 11 |  |  | 0 |  |  | 0 |  |  | $ | 11 |
Quantitative Information about Level 3 Fair Value Measurements for Financial Instruments Measured at Fair Value on Non Recurring Basis | The following table presents quantitative information about Level 3 fair value measurements for financial instruments measured at fair value on a non-recurring basis at December 31, 2018:
| Fair value |  | Valuation Technique |  | Unobservable Inputs |  | Range (Weighted Average)
Impaired loans – commercial, industrial, and agricultural | $783 |  | Valuation of third party appraisal on underlying collateral |  | Loss severity rates |  | 55%-60% (57%)
Impaired loans – commercial mortgages | $224 |  | Valuation of third party appraisal on underlying collateral |  | Loss severity rates |  | 15%-39% (37%)
The following table presents quantitative information about Level 3 fair value measurements for financial instruments measured at fair value on a non-recurring basis at December 31, 2017:
| Fair value |  | Valuation Technique |  | Unobservable Inputs |  | Range (Weighted Average)
Impaired loans – commercial mortgages | $11 |  | Valuation of third party appraisal on underlying collateral |  | Loss severity rates |  | 10% (10%)
Carrying Amount and Fair Value of Financial Instruments | The following table presents the carrying amount and fair value of financial instruments at December 31, 2018:
| Carrying Amount |  | Fair Value Measurement Using: |  | Total Fair Value
| Level 1 |  | Level 2 |  | Level 3 |
ASSETS |  |  |  |  |  |  |  |  |
Cash and cash equivalents | $ | 45,563 |  |  | $ | 45,563 |  |  | $ | 0 |  |  | $ | 0 |  |  | $ | 45,563 |
Securities available for sale | 516,863 |  |  | 934 |  |  | 515,929 |  |  | 0 |  |  | 516,863 |
Trading securities | 7,786 |  |  | 7,735 |  |  | 51 |  |  | 0 |  |  | 7,786 |
Loans held for sale | 367 |  |  | 0 |  |  | 368 |  |  | 0 |  |  | 368 |
Net loans | 2,454,853 |  |  | 0 |  |  | 0 |  |  | 2,433,417 |  |  | 2,433,417 |
FHLB and other equity interests | 24,508 |  |  | n/a |  |  | n/a |  |  | n/a |  |  | n/a |
Interest rate swaps | 485 |  |  | 0 |  |  | 485 |  |  | 0 |  |  | 485 |
Accrued interest receivable | 10,843 |  |  | 6 |  |  | 3,368 |  |  | 7,469 |  |  | 10,843 |
LIABILITIES |  |  |  |  |  |  |  |  |
Deposits | $ | (2,610,786 | ) |  | $ | (2,215,349 | ) |  | $ | (397,370 | ) |  | $ | 0 |  |  | $ | (2,612,719 | )
FHLB and other borrowings | (245,117 | ) |  | 0 |  |  | (242,592 | ) |  | 0 |  |  | (242,592 | )
Subordinated debentures | (70,620 | ) |  | 0 |  |  | (65,794 | ) |  | 0 |  |  | (65,794 | )
Interest rate swaps | (686 | ) |  | 0 |  |  | (686 | ) |  | 0 |  |  | (686 | )
Accrued interest payable | (863 | ) |  | 0 |  |  | (863 | ) |  | 0 |  |  | (863 | )
The following table presents the carrying amount and fair value of financial instruments at December 31, 2017:
| Carrying Amount |  | Fair Value Measurement Using: |  | Total Fair Value
| Level 1 |  | Level 2 |  | Level 3 |
ASSETS |  |  |  |  |  |  |  |  |
Cash and cash equivalents | $ | 35,345 |  |  | $ | 35,345 |  |  | $ | 0 |  |  | $ | 0 |  |  | $ | 35,345 |
Securities available for sale | 409,709 |  |  | 962 |  |  | 408,747 |  |  | 0 |  |  | 409,709 |
Trading securities | 7,150 |  |  | 7,098 |  |  | 52 |  |  | 0 |  |  | 7,150 |
Loans held for sale | 852 |  |  | 0 |  |  | 853 |  |  | 0 |  |  | 853 |
Net loans | 2,126,266 |  |  | 0 |  |  | 0 |  |  | 2,126,824 |  |  | 2,126,824 |
FHLB and other equity interests | 21,517 |  |  | n/a |  |  | n/a |  |  | n/a |  |  | n/a |
Interest rate swaps | 149 |  |  | 0 |  |  | 149 |  |  | 0 |  |  | 149 |
Accrued interest receivable | 9,254 |  |  | 6 |  |  | 2,651 |  |  | 6,597 |  |  | 9,254 |
LIABILITIES |  |  |  |  |  |  |  |  |
Deposits | $ | (2,167,815 | ) |  | $ | (1,802,844 | ) |  | $ | (362,756 | ) |  | $ | 0 |  |  | $ | (2,165,600 | )
FHLB and other borrowings | (257,359 | ) |  | 0 |  |  | (257,361 | ) |  | 0 |  |  | (257,361 | )
Subordinated debentures | (70,620 | ) |  | 0 |  |  | (63,575 | ) |  | 0 |  |  | (63,575 | )
Interest rate swaps | (310 | ) |  | 0 |  |  | (310 | ) |  | 0 |  |  | (310 | )
Accrued interest payable | (554 | ) |  | 0 |  |  | (554 | ) |  | 0 |  |  | (554 | )

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- Definition Tabular disclosure of assets and liabilities by class, including financial instruments measured at fair value that are classified in shareholders' equity, if any, that are measured at fair value on a nonrecurring basis in periods after initial recognition (for example, impaired assets). Disclosures may include, but are not limited to: (a) the fair value measurements recorded and the reasons for the measurements and (b) the level within the fair value hierarchy in which the fair value measurements are categorized in their entirety (levels 1, 2, 3). + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=99377789&loc=d3e19207-110258 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (bbb) -URI http://asc.fasb.org/extlink&oid=99377789&loc=d3e19207-110258 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=99377789&loc=d3e19207-110258 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=99377789&loc=d3e19190-110258 + Details
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- Definition Tabular disclosure of the fair value measurement of assets using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes during the period attributable to the following: (1) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets) and gains or losses recognized in other comprehensive income (loss), and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (2) purchases, sales, issues, and settlements (each type disclosed separately); and (3) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of significant inputs), by class of asset. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=99377789&loc=d3e19279-110258 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=99377789&loc=d3e19207-110258 + Details
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- Definition Tabular disclosure of assets and liabilities, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3). + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=99377789&loc=d3e19190-110258 + Details
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