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Loans (Tables)

9 Months Ended

Sep. 30, 2020

Receivables [Abstract]

Schedule of Net Loans

Total net loans at September 30, 2020 and December 31, 2019 are summarized as follows:

			September 30, 2020						December 31, 2019
Commercial, industrial and agricultural			$	1,312,395					$	1,046,665
Commercial mortgages			993,986						814,002
Residential real estate			940,559						814,030
Consumer			95,848						124,785
Credit cards			7,766						7,569
Overdrafts			180						2,146
Less: unearned discount			(4,924)						(5,162)
allowance for loan losses			(26,887)						(19,473)
Loans, net			$	3,318,923					$	2,784,562

Allowance for Loan Losses

Transactions in the allowance for loan losses for the three months ended September 30, 2020 were as follows:

			Commercial, Industrial  and Agricultural						Commercial Mortgages						Residential Real Estate						Consumer						Credit Cards						Overdrafts						Total
Allowance for loan losses, July 1, 2020			$	9,802					$	9,628					$	2,676					$	2,140					$	114					$	169					$	24,529
Charge-offs			(62)						(522)						(69)						(305)						(48)						(102)						(1,108)
Recoveries			15						3						64						45						2						31						160
Provision for loan losses			(106)						2,052						941						329						75						15						3,306
Allowance for loan losses, September 30, 2020			$	9,649					$	11,161					$	3,612					$	2,209					$	143					$	113					$	26,887

Transactions in the allowance for loan losses for the nine months ended September 30, 2020 were as follows:

			Commercial, Industrial  and Agricultural						Commercial Mortgages						Residential Real Estate						Consumer						Credit Cards						Overdrafts						Total
Allowance for loan losses, January 1, 2020			$	8,287					$	6,952					$	1,499					$	2,411					$	84					$	240					$	19,473
Charge-offs			(2,710)						(522)						(231)						(1,310)						(120)						(316)						(5,209)
Recoveries			40						177						67						126						13						135						558
Provision for loan losses			4,032						4,554						2,277						982						166						54						12,065
Allowance for loan losses, September 30, 2020			$	9,649					$	11,161					$	3,612					$	2,209					$	143					$	113					$	26,887

Transactions in the allowance for loan losses for the three months ended September 30, 2019 were as follows:

			Commercial, Industrial  and Agricultural						Commercial Mortgages						Residential Real Estate						Consumer						Credit Cards						Overdrafts						Total
Allowance for loan losses, July 1, 2019			$	8,108					$	9,538					$	1,403					$	2,141					$	87					$	160					$	21,437
Charge-offs			(160)						(2,650)						(38)						(547)						(3)						(113)						(3,511)
Recoveries			5						65						5						58						6						24						163
Provision (benefit) for loan losses			997						30						116						693						15						267						2,118
Allowance for loan losses, September 30, 2019			$	8,950					$	6,983					$	1,486					$	2,345					$	105					$	338					$	20,207

Transactions in the allowance for loan losses for the nine months ended September 30, 2019 were as follows:

			Commercial, Industrial  and Agricultural						Commercial Mortgages						Residential Real Estate						Consumer						Credit Cards						Overdrafts						Total
Allowance for loan losses, January 1, 2019			$	7,341					$	7,490					$	2,156					$	2,377					$	103					$	237					$	19,704
Charge-offs			(160)						(2,652)						(282)						(1,609)						(55)						(329)						(5,087)
Recoveries			13						66						72						132						12						83						378
Provision (benefit) for loan losses			1,756						2,079						(460)						1,445						45						347						5,212
Allowance for loan losses, September 30, 2019			$	8,950					$	6,983					$	1,486					$	2,345					$	105					$	338					$	20,207

Allowance for Loan Losses and Recorded Investment in Loans by Portfolio Segment

The following table presents the balance in the allowance for loan losses and the recorded investment in loans by portfolio segment and is based on the Corporation’s impairment method as of September 30, 2020 and December 31, 2019. The recorded investment in loans excludes accrued interest and unearned discounts due to their insignificance.

September 30, 2020

			Commercial, Industrial  and Agricultural						Commercial Mortgages						Residential Real Estate						Consumer						Credit Cards						Overdrafts						Total
Allowance for loan losses:
Ending allowance balance attributable to loans:
Individually evaluated for impairment			$	1,001					$	882					$	109					$	0					$	0					$	0					$	1,992
Collectively evaluated for impairment			8,151						9,970						3,503						2,209						143						113						24,089
Acquired with deteriorated credit quality			0						0						0						0						0						0						0
Modified in a troubled debt restructuring			497						309						0						0						0						0						806
Total ending allowance balance			$	9,649					$	11,161					$	3,612					$	2,209					$	143					$	113					$	26,887
Loans:
Individually evaluated for impairment			$	2,367					$	12,022					$	1,177					$	0					$	0					$	0					$	15,566
Collectively evaluated for impairment			1,301,810						974,660						939,273						95,848						7,766						180						3,319,537
Acquired with deteriorated credit quality			3,839						822						0						0						0						0						4,661
Modified in a troubled debt restructuring			4,379						6,482						109						0						0						0						10,970
Total ending loans balance			$	1,312,395					$	993,986					$	940,559					$	95,848					$	7,766					$	180					$	3,350,734

December 31, 2019

			Commercial, Industrial  and Agricultural						Commercial Mortgages						Residential Real Estate						Consumer						Credit Cards						Overdrafts						Total
Allowance for loan losses:
Ending allowance balance attributable to loans:
Individually evaluated for impairment			$	645					$	1,264					$	34					$	0					$	0					$	0					$	1,943
Collectively evaluated for impairment			7,614						5,358						1,465						2,411						84						240						17,172
Acquired with deteriorated credit quality			0						0						0						0						0						0						0
Modified in a troubled debt restructuring			28						330						0						0						0						0						358
Total ending allowance balance			$	8,287					$	6,952					$	1,499					$	2,411					$	84					$	240					$	19,473
Loans:
Individually evaluated for impairment			$	8,078					$	2,410					$	465					$	0					$	0					$	0					$	10,953
Collectively evaluated for impairment			1,035,494						804,360						813,565						124,785						7,569						2,146						2,787,919
Acquired with deteriorated credit quality			0						523						0						0						0						0						523
Modified in a troubled debt restructuring			3,093						6,709						0						0						0						0						9,802
Total ending loans balance			$	1,046,665					$	814,002					$	814,030					$	124,785					$	7,569					$	2,146					$	2,809,197

Loans Individually Evaluated for Impairment Including Loans Modified in Troubled Debt Restructurings by Portfolio Segment

The following tables present information related to loans individually evaluated for impairment, including loans modified in troubled debt restructurings, by portfolio segment as of September 30, 2020 and December 31, 2019 and for the three and nine months ended September 30, 2020 and 2019:

September 30, 2020

			Unpaid Principal Balance						Recorded Investment						Allowance for Loan Losses Allocated
With an allowance recorded:
Commercial, industrial and agricultural			$	2,847					$	2,767					$	1,498
Commercial mortgage			5,166						3,673						1,191
Residential real estate			1,197						1,177						109
With no related allowance recorded:
Commercial, industrial and agricultural			4,177						3,979						0
Commercial mortgage			17,262						14,831						0
Residential real estate			115						109						0
Total			$	30,764					$	26,536					$	2,798

December 31, 2019

			Unpaid Principal Balance						Recorded Investment						Allowance for Loan Losses Allocated
With an allowance recorded:
Commercial, industrial and agricultural			$	2,657					$	1,476					$	673
Commercial mortgage			6,541						4,349						1,594
Residential real estate			485						465						34
With no related allowance recorded:
Commercial, industrial and agricultural			9,845						9,695						0
Commercial mortgage			4,903						4,770						0
Residential real estate			0						0						0
Total			$	24,431					$	20,755					$	2,301

Impaired Financing Receivables with Related and not Related Allowances

The unpaid principal balance of impaired loans includes the Corporation’s recorded investment in the loan and amounts that have been charged off.

			Three months ended September 30, 2020																		Three months ended September 30, 2019
			Average Recorded Investment						Interest Income Recognized						Cash Basis Interest Recognized						Average Recorded Investment						Interest Income Recognized						Cash Basis Interest Recognized
With an allowance recorded:
Commercial, industrial and agricultural			$	2,409					$	33					$	33					$	1,480					$	32					$	32
Commercial mortgage			$	4,002					$	0					$	0					7,024						12						12
Residential real estate			$	819					$	11					$	11					245						8						8
With no related allowance recorded:
Commercial, industrial and agricultural			$	5,623					$	51					$	51					3,977						42						42
Commercial mortgage			$	14,758					$	59					$	59					2,435						29						29
Residential real estate			$	112					$	4					$	4					236						0						0
Total			$	27,723					$	158					$	158					$	15,397					$	123					$	123

			Nine months ended September 30, 2020																		Nine months ended September 30, 2019
			Average Recorded Investment						Interest Income Recognized						Cash Basis Interest Recognized						Average Recorded Investment						Interest Income Recognized						Cash Basis Interest Recognized
With an allowance recorded:
Commercial, industrial and agricultural			$	3,341					$	78					$	78					$	1,819					$	74					$	74
Commercial mortgage			4,166						41						41						7,145						100						100
Residential real estate			641						16						16						122						8						8
With no related allowance recorded:
Commercial, industrial and agricultural			6,392						142						142						3,676						128						128
Commercial mortgage			12,178						283						283						3,250						62						62
Residential real estate			56						6						6						368						11						11
Total			$	26,774					$	566					$	566					$	16,380					$	383					$	383

Nonaccrual Loans and Loans Past Due over 90 Days Still Accruing Interest by Class of Loans

The following table presents the recorded investment in nonaccrual loans and loans past due over 90 days still on accrual by class of loans as of September 30, 2020 and December 31, 2019:

			September 30, 2020												December 31, 2019
			Nonaccrual						Past Due Over 90 Days Still on Accrual						Nonaccrual						Past Due Over 90 Days Still on Accrual
Commercial, industrial and agricultural			$	6,983					$	189					$	11,644					$	0
Commercial mortgages			14,199						0						4,533						0
Residential real estate			5,183						58						4,724						59
Consumer			479						0						835						0
Credit cards			0						18						0						2
Total			$	26,844					$	265					$	21,736					$	61

Aging of Recorded Investment in Past Due Loans

The following table presents the aging of the recorded investment in past due loans as of September 30, 2020 and December 31, 2019 by class of loans.

September 30, 2020

			30-59 Days Past Due						60-89 Days Past Due						Greater Than 89 Days Past Due						Total Past Due						Loans Not Past Due						Total
Commercial, industrial and agricultural			$	673					$	317					$	3,596					$	4,586					$	1,307,809					$	1,312,395
Commercial mortgages			476						722						2,403						3,601						990,385						993,986
Residential real estate			1,729						1,322						2,918						5,969						934,590						940,559
Consumer			375						129						198						702						95,146						95,848
Credit cards			57						49						18						124						7,642						7,766
Overdrafts			0						0						0						0						180						180
Total			$	3,310					$	2,539					$	9,133					$	14,982					$	3,335,752					$	3,350,734

December 31, 2019

			30-59 Days Past Due						60-89 Days Past Due						Greater Than 89 Days Past Due						Total Past Due						Loans Not Past Due						Total
Commercial, industrial and agricultural			$	1,273					$	548					$	3,784					$	5,605					$	1,041,060					$	1,046,665
Commercial mortgages			162						183						2,594						2,939						811,063						814,002
Residential real estate			3,383						1,270						2,714						7,367						806,663						814,030
Consumer			412						311						415						1,138						123,647						124,785
Credit cards			48						54						2						104						7,465						7,569
Overdrafts			0						0						0						0						2,146						2,146
Total			$	5,278					$	2,366					$	9,509					$	17,153					$	2,792,044					$	2,809,197

Restructured in Troubled Debt

The following table presents the number of loans, loan balances, and specific reserves for loans that have been restructured in a troubled debt restructuring as of September 30, 2020 and December 31, 2019.

			September 30, 2020																		December 31, 2019
			Number of Loans						Loan Balance						Specific Reserve						Number of Loans						Loan Balance						Specific Reserve
Commercial, industrial and agricultural			17						$	4,379					$	497					10						$	3,093					$	28
Commercial mortgages			14						6,482						309						13						6,709						330
Residential real estate			1						109						0						0						0						0
Consumer			0						0						0						0						0						0
Credit cards			0						0						0						0						0						0
Total			32						$	10,970					$	806					23						$	9,802					$	358

There were one and ten loans modified as troubled debt restructurings during the three and nine months ended September 30, 2020, respectively, and one loan modified as troubled debt restructurings during the three and nine months ended September 30, 2019.

			Three months ended September 30, 2020
			Number of Loans						Pre-Modification Outstanding Recorded Investment Balance						Post-Modification Outstanding Recorded Investment Reserve
Commercial, industrial and agricultural			0						$	0					$	0
Commercial mortgages			1						46						46
Residential real estate			0						0						0
Consumer			0						0						0
Credit cards			0						0						0
Total			1						$	46					$	46

			Nine months ended September 30, 2020
			Number of Loans						Pre-Modification Outstanding Recorded Investment Balance						Post-Modification Outstanding Recorded Investment Reserve
Commercial, industrial and agricultural			8						$	1,593					$	1,593
Commercial mortgages			1						46						46
Residential real estate			1						116						116
Consumer			0						0						0
Credit cards			0						0						0
Total			10						$	1,755					$	1,755

			Three and nine months ended September 30, 2019
			Number of Loans						Pre-Modification Outstanding Recorded Investment Balance						Post-Modification Outstanding Recorded Investment Reserve
Commercial, industrial and agricultural			0						$	0					$	0
Commercial mortgages			1						383						383
Residential real estate			0						0						0
Consumer			0						0						0
Credit cards			0						0						0
Total			1						$	383					$	383

Schedule of Loan Assigned Risk Rating within 12 Months of Balance Sheet Date

September 30, 2020

			Pass						Special Mention						Substandard						Doubtful						Total
Commercial, industrial and agricultural			$	1,263,928					$	18,849					$	29,618					$	0					$	1,312,395
Commercial mortgages			947,943						11,131						34,912						0						993,986
Total			$	2,211,871					$	29,980					$	64,530					$	0					$	2,306,381

December 31, 2019

			Pass						Special Mention						Substandard						Doubtful						Total
Commercial, industrial and agricultural			$	1,004,445					$	16,696					$	25,524					$	0					$	1,046,665
Commercial mortgages			780,798						18,837						14,367						0						814,002
Total			$	1,785,243					$	35,533					$	39,891					$	0					$	1,860,667

Recorded Investment in Residential, Consumer and Credit Card Loans Based on Payment Activity

The following table presents the recorded investment in residential, consumer, and credit card loans based on payment activity as of September 30, 2020 and December 31, 2019:

			September 30, 2020																		December 31, 2019
			Residential Real Estate						Consumer						Credit Cards						Residential Real Estate						Consumer						Credit Cards
Performing			$	935,318					$	95,369					$	7,748					$	809,247					$	123,950					$	7,567
Nonperforming			5,241						479						18						4,783						835						2
Total			$	940,559					$	95,848					$	7,766					$	814,030					$	124,785					$	7,569

Summary of Holiday's Loan Portfolio

Holiday’s loan portfolio is summarized as follows at September 30, 2020 and December 31, 2019:

			September 30, 2020						December 31, 2019
Consumer			$	26,885					$	28,122
Less: unearned discount			(4,924)						(5,162)
Total			$	21,961					$	22,960

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- Definition

Tabular disclosure of financing receivable modified as troubled debt restructuring.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 33
-URI http://asc.fasb.org/extlink&oid=121611835&loc=SL6953676-111524

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 34
-URI http://asc.fasb.org/extlink&oid=121611835&loc=SL6953682-111524

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