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Loans (Tables)

6 Months Ended

Jun. 30, 2020

Receivables [Abstract]

Schedule of Loan Balances

Loan balances were as follows:

(In Thousands of Dollars)				June 30, 2020				December 31, 2019
Originated loans:
Commercial real estate
Owner occupied				$	200,964			$	184,311
Non-owner occupied					302,585				287,160
Farmland					142,210				138,702
Other					82,553				93,501
Commercial
Commercial and industrial					447,642				244,172
Agricultural					41,898				46,207
Residential real estate
1-4 family residential					315,633				324,964
Home equity lines of credit					90,954				91,958
Consumer
Indirect					165,624				166,149
Direct					25,419				27,415
Other					10,471				9,485
Total originated loans				$	1,825,953			$	1,614,024
Acquired loans:
Commercial real estate
Owner occupied				$	50,933			$	35,408
Non-owner occupied					61,739				10,439
Farmland					31,878				35,377
Other					16,568				5,960
Commercial
Commercial and industrial					24,370				11,651
Agricultural					5,570				6,047
Residential real estate
1-4 family residential					102,748				63,457
Home equity lines of credit					19,518				19,645
Consumer
Direct					6,745				6,068
Other					115				154
Total acquired loans				$	320,184			$	194,206
Net Deferred loan (fees) costs					(2,537	)			3,309
Allowance for loan losses					(16,960	)			(14,487	)
Net loans				$	2,126,640			$	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 it 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)		June 30, 2020				December 31, 2019
Commercial real estate
Non-owner occupied		$	642			$	225
Commercial
Commercial and industrial			638				725
Total outstanding balance		$	1,280			$	950
Carrying amount, net of allowance of $0 in 2020 and 2019		$	1,003			$	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								Six Months Ended
(In Thousands of Dollars)				June 30, 2020				June 30, 2019				June 30, 2020				June 30, 2019
Beginning balance				$	89			$	86			$	65			$	93
New loans purchased				0				0				32				0
Accretion of income					(8	)			(7	)			(16	)			(14	)
Ending balance				$	81			$	79			$	81			$	79

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 and six month periods ended June 30, 2020 and 2019:

Three Months Ended June 30, 2020

(In Thousands of Dollars)		Commercial Real Estate				Commercial				Residential Real Estate				Consumer				Unallocated				Total
Allowance for loan losses
Beginning balance		$	6,561			$	2,621			$	2,911			$	2,688			$	171			$	14,952
Provision for loan losses			1,349				654				32				186				179				2,400
Loans charged off			(97	)			(49	)			(34	)			(344	)			0				(524	)
Recoveries			3				6				13				110				0				132
Total ending allowance balance		$	7,816			$	3,232			$	2,922			$	2,640			$	350			$	16,960

Six Months Ended June 30, 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			2,066				1,149				161				510				(386	)			3,500
Loans charged off			(97	)			(247	)			(142	)			(787	)			0				(1,273	)
Recoveries			4				7				28				207				0				246
Total ending allowance balance		$	7,816			$	3,232			$	2,922			$	2,640			$	350			$	16,960

Three Months Ended June 30, 2019

(In Thousands of Dollars)		Commercial Real Estate				Commercial				Residential Real Estate				Consumer				Unallocated				Total
Allowance for loan losses
Beginning balance		$	5,195			$	2,157			$	2,813			$	2,819			$	793			$	13,777
Provision for loan losses			374				46				211				125				(6	)			750
Loans charged off			0				(14	)			(126	)			(448	)			0				(588	)
Recoveries			2				10				12				259				0				283
Total ending allowance balance		$	5,571			$	2,199			$	2,910			$	2,755			$	787			$	14,222

Six Months Ended June 30, 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			533				153				183				307				124				1,300
Loans charged off			0				(58	)			(147	)			(949	)			0				(1,154	)
Recoveries			2				11				37				434				0				484
Total ending allowance balance		$	5,571			$	2,199			$	2,910			$	2,755			$	787			$	14,222

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 June 30, 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:

June 30, 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			$	57			$	0			$	0			$	59
Collectively evaluated for impairment			7,754				3,217				2,820				2,638				350				16,779
Acquired loans collectively evaluated for impairment			62				13				45				2				0				122
Acquired with deteriorated credit quality			0				0				0				0				0				0
Total ending allowance balance		$	7,816			$	3,232			$	2,922			$	2,640			$	350			$	16,960
Loans:
Loans individually evaluated for impairment		$	541			$	202			$	3,162			$	244			$	0			$	4,149
Loans collectively evaluated for impairment			726,976				483,243				403,196				207,036				0				1,820,451
Acquired loans			159,992				29,440				121,731				6,834				0				317,997
Acquired with deteriorated credit quality			580				423				0				0				0				1,003
Total ending loans balance		$	888,089			$	513,308			$	528,089			$	214,114			$	0			$	2,143,600

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 June 30, 2020 and December 31, 2019:

(In Thousands of Dollars)		Unpaid Principal Balance				Recorded Investment				Allowance for Loan Losses Allocated
June 30, 2020
With no related allowance recorded:
Commercial real estate
Non-owner occupied		$	38			$	33			$	0
Farmland			565				508				0
Commercial
Commercial and industrial			165				124				0
Agricultural			30				29				0
Residential real estate
1-4 family residential			2,819				2,072				0
Home equity lines of credit			478				382				0
Consumer			555				244				0
Subtotal			4,650				3,392				0
With an allowance recorded:
Commercial
Commercial and industrial			49				49				2
Residential real estate
1-4 family residential			615				614				44
Home equity lines of credit			112				94				13
Consumer			0				0				0
Subtotal			776				757				59
Total		$	5,426			$	4,149			$	59

(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 and six month periods ended June 30, 2020 and 2019:

		Average Recorded Investment								Interest Income Recognized
		For Three Months Ended June 30,								For Three Months Ended June 30,
(In Thousands of Dollars)		2020				2019				2020				2019
With no related allowance recorded:
Commercial real estate
Owner occupied		$	0			$	316			$	0			$	5
Non-owner occupied			34				37				0				0
Farmland			512				29				6				0
Commercial
Commercial and industrial			125				146				2				3
Agricultural			29				4				1				0
Residential real estate
1-4 family residential			2,149				2,552				31				43
Home equity lines of credit			402				360				6				8
Consumer			258				124				7				6
Subtotal			3,509				3,568				53				65
With an allowance recorded:
Commercial real estate
Farmland			0				257				0				0
Commercial
Commercial and industrial			50				58				1				1
Residential real estate
1-4 family residential			628				1,286				6				8
Home equity lines of credit			81				141				1				1
Consumer			0				29				0				0
Subtotal			759				1,771				8				10
Total		$	4,268			$	5,339			$	61			$	75

		Average Recorded Investment								Interest Income Recognized
		For Six Months Ended June 30,								For Six Months Ended June 30,
(In Thousands of Dollars)		2020				2019				2020				2019
With no related allowance recorded:
Commercial real estate
Owner occupied		$	0			$	324			$	0			$	9
Non-owner occupied			34				37				0				0
Farmland			514				14				7				0
Commercial
Commercial and industrial			129				151				4				5
Agricultural			23				2				2				0
Residential real estate
1-4 family residential			2,144				2,623				69				86
Home equity lines of credit			385				354				12				13
Consumer			209				118				14				9
Subtotal			3,438				3,623				108				122
With an allowance recorded:
Commercial real estate
Farmland			0				257				0				0
Commercial
Commercial and industrial			51				59				2				2
Agricultural			0				0				0				0
Residential real estate
1-4 family residential			665				1,302				14				16
Home equity lines of credit			90				168				1				3
Consumer			0				18				0				0
Subtotal			806				1,804				17				21
Total		$	4,244			$	5,427			$	125			$	143

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 June 30, 2020 and December 31, 2019:

		June 30, 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			$	490			$	6			$	0
Farmland			8				0				14				0
Commercial
Commercial and industrial			497				0				567				0
Agricultural			65				0				0				0
Residential real estate
1-4 family residential			956				287				1,234				438
Home equity lines of credit			672				86				669				14
Consumer
Indirect			569				36				568				120
Direct			271				63				139				70
Other			0				6				0				6
Total originated loans		$	3,038			$	968			$	3,197			$	648
Acquired loans:
Commercial real estate
Owner occupied		$	53			$	0			$	0			$	0
Non-owner occupied			860				0				102				0
Farmland			508				0				519				0
Commercial
Commercial and industrial			514				0				602				0
Agricultural			6				0				9				0
Residential real estate
1-4 family residential			4,639				1,245				659				186
Home equity lines of credit			225				30				239				9
Consumer
Direct			136				3				151				24
Total acquired loans		$	6,941			$	1,278			$	2,281			$	219
Total loans		$	9,979			$	2,246			$	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 June 30, 2020 and December 31, 2019 by class of loans.  Note that loans modified to defer payments under the CARES Act are included in loans not past due.

(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
June 30, 2020
Originated loans:
Commercial real estate
Owner occupied		$	130			$	0			$	490			$	620			$	199,957			$	200,577
Non-owner occupied			0				3				0				3				301,994				301,997
Farmland			0				0				8				8				142,014				142,022
Other			0				0				0				0				82,380				82,380
Commercial
Commercial and industrial			73				161				497				731				440,609				441,340
Agricultural			39				233				65				337				41,690				42,027
Residential real estate
1-4 family residential			1,622				108				1,243				2,973				311,882				314,855
Home equity lines of credit			14				0				758				772				90,196				90,968
Consumer
Indirect			660				68				605				1,333				169,901				171,234
Direct			253				57				334				644				24,905				25,549
Other			7				2				6				15				10,456				10,471
Total originated loans:		$	2,798			$	632			$	4,006			$	7,436			$	1,815,984			$	1,823,420
Acquired loans:
Commercial real estate
Owner occupied		$	0			$	0			$	53			$	53			$	50,876			$	50,929
Non-owner occupied			0				0				860				860				60,879				61,739
Farmland			0				0				508				508				31,369				31,877
Other			65				0				0				65				16,503				16,568
Commercial
Commercial and industrial			3,978				314				514				4,806				19,565				24,371
Agricultural			0				0				6				6				5,564				5,570
Residential real estate
1-4 family residential			1,568				922				5,884				8,374				94,374				102,748
Home equity lines of credit			0				0				255				255				19,263				19,518
Consumer
Direct			59				0				139				198				6,547				6,745
Other			0				0				0				0				115				115
Total acquired loans		$	5,670			$	1,236			$	8,219			$	15,125			$	305,055			$	320,180
Total loans		$	8,468			$	1,868			$	12,225			$	22,561			$	2,121,039			$	2,143,600

(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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Tabular disclosure of the various types of trade accounts and notes receivable and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. Presentation is categorized by current, noncurrent and unclassified receivables.

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-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
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Tabular disclosure of financing receivable on nonaccrual status.

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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
-Paragraph 7
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-Publisher FASB
-Name Accounting Standards Codification
-Topic 326
-SubTopic 20
-Section 50
-Paragraph 16
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