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LOANS AND ALLOWANCE FOR LOAN LOSSES (Tables)

9 Months Ended

Sep. 30, 2019

Receivables [Abstract]

Summary of Loan Portfolio, Excluding Residential Loans Held for Sale, Broken Out by Classes

The following table presents the loan portfolio by segment and class, excluding residential LHFS, at September 30, 2019 and December 31, 2018.

(Dollars in thousands)			September 30, 2019						December 31, 2018
Commercial real estate:
Owner occupied			$	171,327					$	129,650
Non-owner occupied			310,334						252,794
Multi-family			108,751						78,933
Non-owner occupied residential			120,395						100,367
Acquisition and development:
1-4 family residential construction			12,257						7,385
Commercial and land development			38,494						42,051
Commercial and industrial			215,734						160,964
Municipal			47,920						50,982
Residential mortgage:
First lien			353,811						235,296
Home equity - term			15,175						12,208
Home equity - lines of credit			159,930						143,616
Installment and other loans			38,977						33,411
Total Loans (1)			$	1,593,105					$	1,247,657

⁽¹⁾ Includes $425,940,000 and $135,009,000 of acquired loans at September 30, 2019 and December 31, 2018.

Bank's Ratings Based on its Internal Risk Rating System

The following table summarizes the Company’s loan portfolio ratings based on its internal risk rating system at September 30, 2019 and December 31, 2018.

(Dollars in thousands)			Pass						Special Mention						Non-Impaired Substandard						Impaired - Substandard						Doubtful						PCI Loans						Total
September 30, 2019
Commercial real estate:
Owner occupied			$	153,327					$	5,750					$	2,664					$	3,324					$	0					$	6,262					$	171,327
Non-owner occupied			298,268						10,685						0						0						0						1,381						310,334
Multi-family			101,479						5,537						940						105						0						690						108,751
Non-owner occupied residential			113,248						3,139						1,246						137						0						2,625						120,395
Acquisition and development:
1-4 family residential construction			12,004						253						0						0						0						0						12,257
Commercial and land development			37,582						348						564						0						0						0						38,494
Commercial and industrial			198,348						2,316						10,101						1,089						0						3,880						215,734
Municipal			47,920						0						0						0						0						0						47,920
Residential mortgage:
First lien			340,619						713						0						2,547						0						9,932						353,811
Home equity - term			15,068						76						0						11						0						20						15,175
Home equity - lines of credit			159,063						75						39						753						0						0						159,930
Installment and other loans			38,715						0						0						7						0						255						38,977
			$	1,515,641					$	28,892					$	15,554					$	7,973					$	0					$	25,045					$	1,593,105
December 31, 2018
Commercial real estate:
Owner occupied			$	121,903					$	3,024					$	987					$	1,880					$	0					$	1,856					$	129,650
Non-owner occupied			242,136						10,008						0						0						0						650						252,794
Multi-family			71,482						5,886						717						131						0						717						78,933
Non-owner occupied residential			97,590						736						1,197						309						0						535						100,367
Acquisition and development:
1-4 family residential construction			7,385						0						0						0						0						0						7,385
Commercial and land development			41,251						25						583						0						0						192						42,051
Commercial and industrial			150,286						2,278						2,940						286						0						5,174						160,964
Municipal			50,982						0						0						0						0						0						50,982
Residential mortgage:
First lien			229,971						0						0						2,877						0						2,448						235,296
Home equity - term			12,170						0						0						16						0						22						12,208
Home equity - lines of credit			142,638						165						15						798						0						0						143,616
Installment and other loans			33,229						15						1						0						0						166						33,411
			$	1,201,023					$	22,137					$	6,440					$	6,297					$	0					$	11,760					$	1,247,657

Impaired Loans by Class

The following table, which excludes PCI loans, summarizes impaired loans by segment and class, segregated by those for which a specific allowance was required and those for which a specific allowance was not required at September 30, 2019 and December 31, 2018. The recorded investment in loans excludes accrued interest receivable due to insignificance. Related allowances established generally pertain to those loans in which loan forbearance agreements were in the process of being negotiated or updated appraisals were pending, and any partial charge-off will be recorded when final information is received.

			Impaired Loans with a Specific Allowance																														Impaired Loans with No Specific Allowance
(Dollars in thousands)			Recorded Investment (Book Balance)						Unpaid Principal Balance (Legal Balance)						Related Allowance						Recorded Investment (Book Balance)						Unpaid Principal Balance (Legal Balance)
September 30, 2019
Commercial real estate:
Owner occupied			$	0					$	0					$	0					$	3,324					$	5,490
Multi-family			0						0						0						105						325
Non-owner occupied residential			26						48						0						111						319
Commercial and industrial			0						0						0						1,089						2,769
Residential mortgage:
First lien			498						498						36						2,049						3,098
Home equity - term			0						0						0						11						19
Home equity - lines of credit			0						0						0						753						1,081
Installment and other loans			0						0						0						7						17
			$	524					$	546					$	36					$	7,449					$	13,118
December 31, 2018
Commercial real estate:
Owner occupied			$	0					$	0					$	0					$	1,880					$	2,576
Multi-family			0						0						0						131						336
Non-owner occupied residential			0						0						0						309						632
Commercial and industrial			0						0						0						286						457
Residential mortgage:
First lien			743						743						38						2,134						2,727
Home equity - term			0						0						0						16						23
Home equity - lines of credit			0						0						0						798						1,081
			$	743					$	743					$	38					$	5,554					$	7,832

Average Recorded Investment in Impaired Loans and Related Interest Income

The following table, which excludes PCI loans, summarizes the average recorded investment in impaired loans and related recognized interest income for the three and nine months ended September 30, 2019 and 2018.

			2019																		2018
(Dollars in thousands)			Average Impaired Balance						Interest Income Recognized						Average Impaired Balance						Interest Income Recognized
Three Months Ended September 30,
Commercial real estate:
Owner-occupied			$	2,126					$	0					$	1,569					$	1
Non-owner occupied			150						0						0						0
Multi-family			110						0						144						0
Non-owner occupied residential			173						0						336						0
Acquisition and development:
1-4 family residential construction			0						0						201						0
Commercial and industrial			765						0						316						0
Residential mortgage:
First lien			2,392						12						2,900						15
Home equity – term			12						0						18						0
Home equity - lines of credit			768						0						692						0
Installment and other loans			8						0						1						0
			$	6,504					$	12					$	6,177					$	16
Nine Months Ended September 30,
Commercial real estate:
Owner occupied			$	1,950					$	1					$	1,372					$	2
Non-owner occupied			60						0						2,395						0
Multi-family			118						0						152						0
Non-owner occupied residential			246						0						355						0
Acquisition and development:
1-4 family residential construction			0						0						235						0
Commercial and industrial			469						0						330						0
Residential mortgage:
First lien			2,574						41						3,312						44
Home equity - term			13						0						20						0
Home equity - lines of credit			752						1						621						1
Installment and other loans			8						0						6						0
			$	6,190					$	43					$	8,798					$	47

Troubled Debt Restructurings

The following table presents impaired loans that are TDRs, with the recorded investment at September 30, 2019 and December 31, 2018.

			September 30, 2019																		December 31, 2018
(Dollars in thousands)			Number of Contracts						Recorded Investment						Number of Contracts						Recorded Investment
Accruing:
Commercial real estate:
Owner occupied			1						$	30					1						$	39
Residential mortgage:
First lien			10						992						11						1,069
Home equity - lines of credit			1						20						1						24
			12						1,042						13						1,132
Nonaccruing:
Commercial real estate:
Owner occupied			4						1,898						1						37
Residential mortgage:
First lien			5						368						8						658
			9						2,266						9						695
			21						$	3,308					22						$	1,827

Loan Portfolio Summarized by Aging Categories of Performing Loans and Nonaccrual Loans

The following table presents the classes of loan portfolio summarized by aging categories of performing loans and nonaccrual loans at September 30, 2019 and December 31, 2018.

									Days Past Due
(Dollars in thousands)			Current						30-59						60-89						90+ (still accruing)						Total Past Due						Non- Accrual						Total Loans
September 30, 2019
Commercial real estate:
Owner occupied			$	161,771					$	0					$	0					$	0					$	0					$	3,294					$	165,065
Non-owner occupied			308,823						0						0						130						130						0						308,953
Multi-family			107,707						0						0						249						249						105						108,061
Non-owner occupied residential			117,301						225						69						38						332						137						117,770
Acquisition and development:
1-4 family residential construction			12,257						0						0						0						0						0						12,257
Commercial and land development			38,358						0						0						136						136						0						38,494
Commercial and industrial			210,112						320						333						0						653						1,089						211,854
Municipal			47,920						0						0						0						0						0						47,920
Residential mortgage:
First lien			339,460						1,101						1696						67						2,864						1,555						343,879
Home equity - term			15,122						17						0						5						22						11						15,155
Home equity - lines of credit			158,601						475						121						0						596						733						159,930
Installment and other loans			38,556						122						37						0						159						7						38,722
Subtotal			1,555,988						2,260						2,256						625						5,141						6,931						1,568,060
Loans acquired with credit deterioration:
Commercial real estate:
Owner occupied			6,089						131						0						42						173						0						6,262
Non-owner occupied			585						0						0						796						796						0						1,381
Multi-family			690						0						0						0						0						0						690
Non-owner occupied residential			2,025						0						188						412						600						0						2,625
Commercial and industrial			3,863						0						0						17						17						0						3,880
Residential mortgage:
First lien			8,459						74						357						1,042						1,473						0						9,932
Home equity - term			16						4						0						0						4						0						20
Installment and other loans			190						17						0						48						65						0						255
Subtotal			21,917						226						545						2,357						3,128						0						25,045
			$	1,577,905					$	2,486					$	2,801					$	2,982					$	8,269					$	6,931					$	1,593,105

									Days Past Due
(Dollars in thousands)			Current						30-59						60-89						90+ (still accruing)						Total Past Due						Non- Accrual						Total Loans
December 31, 2018
Commercial real estate:
Owner occupied			$	125,887					$	66					$	0					$	0					$	66					$	1,841					$	127,794
Non-owner occupied			252,144						0						0						0						0						0						252,144
Multi-family			78,085						0						0						0						0						131						78,216
Non-owner occupied residential			99,268						226						29						0						255						309						99,832
Acquisition and development:
1-4 family residential construction			7,385						0						0						0						0						0						7,385
Commercial and land development			41,822						37						0						0						37						0						41,859
Commercial and industrial			154,988						411						105						0						516						286						155,790
Municipal			50,982						0						0						0						0						0						50,982
Residential mortgage:
First lien			228,714						1,592						734						0						2,326						1,808						232,848
Home equity - term			11,487						678						5						0						683						16						12,186
Home equity - lines of credit			142,394						420						28						0						448						774						143,616
Installment and other loans			33,135						66						44						0						110						0						33,245
Subtotal			1,226,291						3,496						945						0						4,441						5,165						1,235,897
Loans acquired with credit deterioration:
Commercial real estate:
Owner occupied			1,784						0						72						0						72						0						1,856
Non-owner occupied			650						0						0						0						0						0						650
Multi-family			717						0						0						0						0						0						717
Non-owner occupied residential			535						0						0						0						0						0						535
Acquisition and development:
Commercial and land development			192						0						0						0						0						0						192
Commercial and industrial			4,943						231						0						0						231						0						5,174
Residential mortgage:
First lien			1,971						382						42						53						477						0						2,448
Home equity - term			17						5						0						0						5						0						22
Installment and other loans			149						13						0						4						17						0						166
Subtotal			10,958						631						114						57						802						0						11,760
			$	1,237,249					$	4,127					$	1,059					$	57					$	5,243					$	5,165					$	1,247,657

Activity in Allowance for Loan Losses

The following table presents the activity in the ALL for the three and nine months ended September 30, 2019 and 2018.

			Commercial																																																						Consumer
(Dollars in thousands)			Commercial Real Estate						Acquisition and Development						Commercial and Industrial						Municipal						Total						Residential Mortgage						Installment and Other						Total						Unallocated						Total
Three Months Ended
September 30, 2019
Balance, beginning of period			$	6,847					$	1,008					$	2,120					$	94					$	10,069					$	3,734					$	209					$	3,943					$	448					$	14,460
Provision for loan losses			465						(188)						269						(1)						545						27						50						77						(322)						300
Charge-offs			0						0						(50)						0						(50)						(24)						(49)						(73)						0						(123)
Recoveries			111						0						33						0						144						5						23						28						0						172
Balance, end of period			$	7,423					$	820					$	2,372					$	93					$	10,708					$	3,742					$	233					$	3,975					$	126					$	14,809
September 30, 2018
Balance, beginning of period			$	6,680					$	720					$	1,598					$	80					$	9,078					$	3,544					$	230					$	3,774					$	585					$	13,437
Provision for loan losses			194						19						(38)						(1)						174						(45)						146						101						(75)						200
Charge-offs			(17)						0						0						0						(17)						(62)						(80)						(142)						0						(159)
Recoveries			200						0						1						0						201						102						31						133						0						334
Balance, end of period			$	7,057					$	739					$	1,561					$	79					$	9,436					$	3,539					$	327					$	3,866					$	510					$	13,812
Nine Months Ended
September 30, 2019
Balance, beginning of period			$	6,876					$	817					$	1,656					$	98					$	9,447					$	3,753					$	244					$	3,997					$	570					$	14,014
Provision for loan losses			347						1						753						(5)						1,096						184						64						248						(444)						900
Charge-offs			(25)						0						(140)						0						(165)						(295)						(121)						(416)						0						(581)
Recoveries			225						2						103						0						330						100						46						146						0						476
Balance, end of period			$	7,423					$	820					$	2,372					$	93					$	10,708					$	3,742					$	233					$	3,975					$	126					$	14,809
September 30, 2018
Balance, beginning of period			$	6,763					$	417					$	1,446					$	84					$	8,710					$	3,400					$	211					$	3,611					$	475					$	12,796
Provision for loan losses			(217)						319						114						(5)						211						157						197						354						35						600
Charge-offs			(17)						0						0						0						(17)						(148)						(198)						(346)						0						(363)
Recoveries			528						3						1						0						532						130						117						247						0						779
Balance, end of period			$	7,057					$	739					$	1,561					$	79					$	9,436					$	3,539					$	327					$	3,866					$	510					$	13,812

Summary of Ending Loan Balances Individually Evaluated for Impairment Based on Loan Segment

The following table summarizes the ending loan balance individually evaluated for impairment based upon loan segment, as well as the related ALL loss allocation for each at September 30, 2019 and December 31, 2018, including PCI loans.

			Commercial																																																						Consumer
(Dollars in thousands)			Commercial Real Estate						Acquisition and Development						Commercial and Industrial						Municipal						Total						Residential Mortgage						Installment and Other						Total						Unallocated						Total
September 30, 2019
Loans allocated by:
Individually evaluated for impairment			$	3,566					$	0					$	1,089					$	0					$	4,655					$	3,311					$	7					$	3,318					$	0					$	7,973
Collectively evaluated for impairment			707,241						50,751						214,645						47,920						1,020,557						525,605						38,970						564,575						0						1,585,132
			$	710,807					$	50,751					$	215,734					$	47,920					$	1,025,212					$	528,916					$	38,977					$	567,893					$	0					$	1,593,105
ALL allocated by:
Individually evaluated for impairment			$	0					$	0					$	0					$	0					$	0					$	36					$	0					$	36					$	0					$	36
Collectively evaluated for impairment			7,423						820						2,372						93						10,708						3,706						233						3,939						126						14,773
			$	7,423					$	820					$	2,372					$	93					$	10,708					$	3,742					$	233					$	3,975					$	126					$	14,809
December 31, 2018
Loans allocated by:
Individually evaluated for impairment			$	2,320					$	0					$	286					$	0					$	2,606					$	3,691					$	0					$	3,691					$	0					$	6,297
Collectively evaluated for impairment			559,424						49,436						160,678						50,982						820,520						387,429						33,411						420,840						0						1,241,360
			$	561,744					$	49,436					$	160,964					$	50,982					$	823,126					$	391,120					$	33,411					$	424,531					$	0					$	1,247,657
ALL allocated by:
Individually evaluated for impairment			$	0					$	0					$	0					$	0					$	0					$	38					$	0					$	38					$	0					$	38
Collectively evaluated for impairment			6,876						817						1,656						98						9,447						3,715						244						3,959						570						13,976
			$	6,876					$	817					$	1,656					$	98					$	9,447					$	3,753					$	244					$	3,997					$	570					$	14,014

Schedule of Activity for the Accretable Yield of Purchased Impaired Loans

The following table provides activity for the accretable yield of purchased credit impaired loans for the three and nine months ended September 30, 2019.

			Three Months Ended															Nine Months Ended
(Dollars in thousands)			September 30, 2019												September 30, 2019
Accretable yield, beginning of period			$	4,988											$	2,065
New loans purchased			0												3,497
Accretion of income			(422)												(1,814)
Reclassifications from nonaccretable difference due to improvement in expected cash flows			825												1,441
Other changes, net			319												521
Accretable yield, end of period			$	5,710											$	5,710

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Impaired Financing Receivable Average Recorded Investment And Recognized Interest Income Table [Text Block]

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Schedule of Certain Loans Acquired In Transfer, Accretable Yield Movement

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Tabular disclosure of allowance for credit loss on financing receivable.

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Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
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-URI http://asc.fasb.org/extlink&oid=118936363&loc=SL6953423-111524

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- Definition

Tabular disclosure of financing receivables by credit quality indicator. The credit quality indicator is a statistic about the credit quality of financing receivables. Examples include, but not limited to, consumer credit risk scores, credit-rating-agency ratings, an entity's internal credit risk grades, loan-to-value ratios, collateral, collection experience and other internal metrics.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 326
-SubTopic 20
-Section 50
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=119407570&loc=SL82919230-210447

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 29
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