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Loans (Tables)

3 Months Ended

Mar. 31, 2020

Receivables [Abstract]

Schedule of Loan Balances

Loan balances were as follows:

(In Thousands of Dollars)				March 31, 2020				December 31, 2019
Originated loans:
Commercial real estate
Owner occupied				$	193,855			$	184,311
Non-owner occupied					286,613				287,160
Farmland					141,310				138,702
Other					91,517				93,501
Commercial
Commercial and industrial					251,517				244,172
Agricultural					43,006				46,207
Residential real estate
1-4 family residential					316,197				324,964
Home equity lines of credit					94,043				91,958
Consumer
Indirect					164,600				166,149
Direct					28,742				27,415
Other					9,265				9,485
Total originated loans				$	1,620,665			$	1,614,024
Acquired loans:
Commercial real estate
Owner occupied				$	54,953			$	35,408
Non-owner occupied					66,218				10,439
Farmland					34,418				35,377
Other					21,321				5,960
Commercial
Commercial and industrial					31,516				11,651
Agricultural					5,243				6,047
Residential real estate
1-4 family residential					110,395				63,457
Home equity lines of credit					20,899				19,645
Consumer
Direct					7,466				6,068
Other					100				154
Total acquired loans				$	352,529			$	194,206
Net Deferred loan costs					3,388				3,309
Allowance for loan losses					(14,952	)			(14,487	)
Net loans				$	1,961,630			$	1,797,052

Purchased Credit Impaired Loans

As part of past acquisitions the Company acquired various loans that displayed evidence of deterioration of credit quality since origination and which was probable that all contractually required payments would not be collected.  The carrying amounts and contractually required payments of these loans which are included in the loan balances above are summarized in the following tables:

(In Thousands of Dollars)		March 31, 2020				December 31, 2019
Commercial real estate
Non-owner occupied		$	648			$	225
Commercial
Commercial and industrial			682				725
Total outstanding balance		$	1,330			$	950
Carrying amount, net of allowance of $0 in 2020 and 2019		$	1,045			$	690

Schedule of Accretable Yield or Income Expected to be Collected

Accretable yield, or income expected to be collected, is shown in the table below:

				Three Months Ended
(In Thousands of Dollars)				March 31, 2020				March 31, 2019
Beginning balance				$	65			$	93
New loans purchased				32				0
Accretion of income					(8	)			(7	)
Ending balance				$	89			$	86

Activity in the Allowance for Loan Losses by Portfolio Segment

The following tables present the activity in the allowance for loan losses by portfolio segment for the three month periods ended March 31, 2020 and 2019:

Three Months Ended March 31, 2020

(In Thousands of Dollars)		Commercial Real Estate				Commercial				Residential Real Estate				Consumer				Unallocated				Total
Allowance for loan losses
Beginning balance		$	5,843			$	2,323			$	2,875			$	2,710			$	736			$	14,487
Provision for loan losses			717				495				129				324				(565	)			1,100
Loans charged off			0				(198	)			(108	)			(443	)			0				(749	)
Recoveries			1				1				15				97				0				114
Total ending allowance balance		$	6,561			$	2,621			$	2,911			$	2,688			$	171			$	14,952

Three Months Ended March 31, 2019

(In Thousands of Dollars)		Commercial Real Estate				Commercial				Residential Real Estate				Consumer				Unallocated				Total
Allowance for loan losses
Beginning balance		$	5,036			$	2,093			$	2,837			$	2,963			$	663			$	13,592
Provision for loan losses			159				107				(28	)			182				130				550
Loans charged off			0				(44	)			(21	)			(501	)			0				(566	)
Recoveries			0				1				25				175				0				201
Total ending allowance balance		$	5,195			$	2,157			$	2,813			$	2,819			$	793			$	13,777

Allowance for Loan Losses and Recorded Investment in Loans by Portfolio Segment, Based on Impairment Method

The following tables present the balance in the allowance for loan losses and the recorded investment in loans by portfolio segment, based on impairment method as of March 31, 2020 and December 31, 2019.  The recorded investment in loans includes the unpaid principal balance and unamortized loan origination fees and costs, but excludes accrued interest receivable, which is not considered to be material:

March 31, 2020

(In Thousands of Dollars)		Commercial Real Estate				Commercial				Residential Real Estate				Consumer				Unallocated				Total
Allowance for loan losses:
Ending allowance balance attributable to loans:
Individually evaluated for impairment		$	0			$	2			$	59			$	0			$	0			$	61
Collectively evaluated for impairment			6,516				2,610				2,818				2,686				171				14,801
Acquired loans collectively evaluated for impairment			45				9				34				2				0				90
Acquired with deteriorated credit quality			0				0				0				0				0				0
Total ending allowance balance		$	6,561			$	2,621			$	2,911			$	2,688			$	171			$	14,952
Loans:
Loans individually evaluated for impairment		$	549			$	211			$	3,363			$	260			$	0			$	4,383
Loans collectively evaluated for impairment			711,923				294,190				406,688				208,069				0				1,620,870
Acquired loans			175,770				36,218				130,757				7,539				0				350,284
Acquired with deteriorated credit quality			586				459				0				0				0				1,045
Total ending loans balance		$	888,828			$	331,078			$	540,808			$	215,868			$	0			$	1,976,582

December 31, 2019

(In Thousands of Dollars)		Commercial Real Estate				Commercial				Residential Real Estate				Consumer				Unallocated				Total
Allowance for loan losses:
Ending allowance balance attributable to loans:
Individually evaluated for impairment		$	0			$	2			$	59			$	0			$	0			$	61
Collectively evaluated for impairment			5,790				2,309				2,777				2,708				736				14,320
Acquired loans collectively evaluated for impairment			53				12				39				2				0				106
Acquired with deteriorated credit quality			0				0				0				0				0				0
Total ending allowance balance		$	5,843			$	2,323			$	2,875			$	2,710			$	736			$	14,487
Loans:
Loans individually evaluated for impairment		$	561			$	205			$	3,240			$	247			$	0			$	4,253
Loans collectively evaluated for impairment			702,226				290,017				413,446				208,578				0				1,614,267
Acquired loans			86,431				17,110				82,615				6,173				0				192,329
Acquired with deteriorated credit quality			195				495				0				0				0				690
Total ending loans balance		$	789,413			$	307,827			$	499,301			$	214,998			$	0			$	1,811,539

Loans Individually Evaluated for Impairment by Class of Loans

The following tables present information related to impaired loans by class of loans as of March 31, 2020 and December 31, 2019:

(In Thousands of Dollars)		Unpaid Principal Balance				Recorded Investment				Allowance for Loan Losses Allocated
March 31, 2020
With no related allowance recorded:
Commercial real estate
Non-owner occupied		$	38			$	33			$	0
Farmland			567				516				0
Commercial
Commercial and industrial			170				129				0
Agricultural			31				31				0
Residential real estate
1-4 family residential			2,949				2,145				0
Home equity lines of credit			469				379				0
Consumer			539				260				0
Subtotal			4,763				3,493				0
With an allowance recorded:
Commercial real estate
Farmland			0				0				0
Commercial
Commercial and industrial			51				51				2
Residential real estate
1-4 family residential			783				724				48
Home equity lines of credit			132				115				11
Consumer			0				0				0
Subtotal			966				890				61
Total		$	5,729			$	4,383			$	61

(In Thousands of Dollars)		Unpaid Principal Balance				Recorded Investment				Allowance for Loan Losses Allocated
December 31, 2019
With no related allowance recorded:
Commercial real estate
Owner occupied		$	22			$	8			$	0
Non-owner occupied			38				34				0
Farmland			570				519				0
Commercial
Commercial and industrial			179				141				0
Agricultural			11				11				0
Residential real estate
1-4 family residential			2,889				2,095				0
Home equity lines of credit			428				344				0
Consumer			480				247				0
Subtotal			4,617				3,399				0
With an allowance recorded:
Commercial
Commercial and industrial			53				53				2
Residential real estate
1-4 family residential			795				729				52
Home equity lines of credit			72				72				7
Consumer			0				0				0
Subtotal			920				854				61
Total		$	5,537			$	4,253			$	61

The following tables present the average recorded investment in impaired loans by class and interest income recognized by loan class for the three month periods ended March 31, 2020 and 2019:

		Average Recorded Investment								Interest Income Recognized
		For Three Months Ended March 31,								For Three Months Ended March 31,
(In Thousands of Dollars)		2020				2019				2020				2019
With no related allowance recorded:
Commercial real estate
Owner occupied		$	0			$	331			$	0			$	4
Non-owner occupied			34				38				0				0
Farmland			517				0				1				0
Commercial
Commercial and industrial			132				157				2				2
Agricultural			17				0				1				0
Residential real estate
1-4 family residential			2,139				2,693				38				43
Home equity lines of credit			368				347				6				5
Consumer			244				112				7				3
Subtotal			3,451				3,678				55				57
With an allowance recorded:
Commercial real estate
Farmland			0				257				0				0
Commercial
Commercial and industrial			52				59				1				1
Residential real estate
1-4 family residential			701				1,319				8				8
Home equity lines of credit			99				196				0				2
Consumer			0				8				0				0
Subtotal			852				1,839				9				11
Total		$	4,303			$	5,517			$	64			$	68

Schedule of Investment in Nonaccrual and Loans Past Due 90 Days or More Still on Accrual by Class of Loans

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

		March 31, 2020								December 31, 2019
(In Thousands of Dollars)		Nonaccrual				Loans Past Due 90 Days or More Still Accruing				Nonaccrual				Loans Past Due 90 Days or More Still Accruing
Originated loans:
Commercial real estate
Owner occupied		$	0			$	340			$	6			$	0
Farmland			10				0				14				0
Commercial
Commercial and industrial			390				44				567				0
Agricultural			77				0				0				0
Residential real estate
1-4 family residential			1,279				366				1,234				438
Home equity lines of credit			688				23				669				14
Consumer
Indirect			602				94				568				120
Direct			180				146				139				70
Other			0				14				0				6
Total originated loans		$	3,226			$	1,027			$	3,197			$	648
Acquired loans:
Commercial real estate
Owner occupied		$	59			$	0			$	0			$	0
Non-owner occupied			612				0				102				0
Farmland			516				368				519				0
Commercial
Commercial and industrial			558				0				602				0
Agricultural			7				0				9				0
Residential real estate
1-4 family residential			4,881				203				659				186
Home equity lines of credit			230				0				239				9
Consumer
Direct			136				22				151				24
Total acquired loans		$	6,999			$	593			$	2,281			$	219
Total loans		$	10,225			$	1,620			$	5,478			$	867

Schedule of Investment in Past Due Loans

The following tables present the aging of the recorded investment in past due loans as of March 31, 2020 and December 31, 2019 by class of loans:

(In Thousands of Dollars)		30-59 Days Past Due				60-89 Days Past Due				90 Days or More Past Due and Nonaccrual				Total Past Due				Loans Not Past Due				Total
March 31, 2020
Originated loans:
Commercial real estate
Owner occupied		$	739			$	53			$	340			$	1,132			$	192,333			$	193,465
Non-owner occupied			32				0				0				32				285,989				286,021
Farmland			430				0				10				440				140,674				141,114
Other			0				0				0				0				91,322				91,322
Commercial
Commercial and industrial			925				93				434				1,452				249,747				251,199
Agricultural			79				3				77				159				42,961				43,120
Residential real estate
1-4 family residential			4,469				912				1,645				7,026				308,432				315,458
Home equity lines of credit			496				0				711				1,207				92,850				94,057
Consumer
Indirect			1,715				387				696				2,798				167,359				170,157
Direct			599				285				326				1,210				27,669				28,879
Other			52				18				14				84				9,182				9,266
Total originated loans:		$	9,536			$	1,751			$	4,253			$	15,540			$	1,608,518			$	1,624,058
Acquired loans:
Commercial real estate
Owner occupied		$	133			$	0			$	59			$	192			$	54,757			$	54,949
Non-owner occupied			146				707				612				1,465				64,752				66,217
Farmland			779				0				884				1,663				32,755				34,418
Other			0				0				0				0				21,322				21,322
Commercial
Commercial and industrial			558				112				558				1,228				30,288				31,516
Agricultural			0				0				7				7				5,236				5,243
Residential real estate
1-4 family residential			3,586				1,359				5,084				10,029				100,365				110,394
Home equity lines of credit			48				30				230				308				20,591				20,899
Consumer
Direct			192				130				158				480				6,986				7,466
Other			0				0				0				0				100				100
Total acquired loans		$	5,442			$	2,338			$	7,592			$	15,372			$	337,152			$	352,524
Total loans		$	14,978			$	4,089			$	11,845			$	30,912			$	1,945,670			$	1,976,582

(In Thousands of Dollars)		30-59 Days Past Due				60-89 Days Past Due				90 Days or More Past Due and Nonaccrual				Total Past Due				Loans Not Past Due				Total
December 31, 2019
Originated loans:
Commercial real estate
Owner occupied		$	87			$	0			$	6			$	93			$	183,830			$	183,923
Non-owner occupied			2				0				0				2				286,522				286,524
Farmland			0				0				14				14				138,501				138,515
Other			0				0				0				0				93,271				93,271
Commercial
Commercial and industrial			1,458				573				567				2,598				241,210				243,808
Agricultural			103				77				0				180				46,142				46,322
Residential real estate
1-4 family residential			3,811				207				1,672				5,690				318,536				324,226
Home equity lines of credit			270				21				683				974				91,000				91,974
Consumer
Indirect			1,599				533				688				2,820				168,905				171,725
Direct			537				272				209				1,018				26,549				27,567
Other			153				26				6				185				9,299				9,484
Total originated loans		$	8,020			$	1,709			$	3,845			$	13,574			$	1,603,765			$	1,617,339
Acquired loans:
Commercial real estate
Owner occupied		$	0			$	0			$	0			$	0			$	35,424			$	35,424
Non-owner occupied			0				0				102				102				10,317				10,419
Farmland			0				0				519				519				34,858				35,377
Other			69				0				0				69				5,891				5,960
Commercial
Commercial and industrial			47				1				602				650				11,000				11,650
Agricultural			0				8				9				17				6,030				6,047
Residential real estate
1-4 family residential			1,159				448				845				2,452				61,004				63,456
Home equity lines of credit			56				8				248				312				19,333				19,645
Consumer
Direct			347				21				175				543				5,525				6,068
Other			0				0				0				0				154				154
Total acquired loans		$	1,678			$	486			$	2,500			$	4,664			$	189,536			$	194,200
Total loans		$	9,698			$	2,195			$	6,345			$	18,238			$	1,793,301			$	1,811,539

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