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Loans (Tables) | 9 Months Ended
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Sep. 30, 2021
Receivables [Abstract] |
Schedule of Loan Balances | Acquired loans were transferred and are included in originated loans at period ended September 30, 2021. This is to align with the calculation of the allowance for credit losses being used under the CECL model. Loan balances were as follows:
(In Thousands of Dollars) |  | September 30, 2021 |  |  | December 31, 2020 |
Originated loans: |  |  |  |  |  |  |  |  |  |
Commercial real estate |  |  |  |  |  |  |  |
Owner occupied |  | $ | 260,556 |  |  | $ | 215,187 |
Non-owner occupied |  |  | 351,407 |  |  |  | 309,777 |
Farmland |  |  | 176,190 |  |  |  | 156,277 |
Other |  |  | 78,444 |  |  |  | 78,140 |
Commercial |  |  |  |  |  |  |  |
Commercial and industrial |  |  | 302,356 |  |  |  | 385,831 |
Agricultural |  |  | 50,707 |  |  |  | 44,922 |
Residential real estate |  |  |  |  |  |  |  |
1-4 family residential |  |  | 376,901 |  |  |  | 324,723 |
Home equity lines of credit |  |  | 106,750 |  |  |  | 92,968 |
Consumer |  |  |  |  |  |  |  |
Indirect |  |  | 158,617 |  |  |  | 164,620 |
Direct |  |  | 21,520 |  |  |  | 23,348 |
Other |  |  | 9,359 |  |  |  | 9,868 |
Total originated loans |  | $ | 1,892,807 |  |  | $ | 1,805,661 |
Acquired loans: |  |  |  |  |  |  |  |  |  |
Commercial real estate |  |  |  |  |  |  |  |
Owner occupied |  | $ | 0 |  |  | $ | 45,101 |
Non-owner occupied |  |  | 0 |  |  |  | 52,863 |
Farmland |  |  | 0 |  |  |  | 26,080 |
Other |  |  | 0 |  |  |  | 12,868 |
Commercial |  |  |  |  |  |  |  |
Commercial and industrial |  |  | 0 |  |  |  | 18,662 |
Agricultural |  |  | 0 |  |  |  | 4,850 |
Residential real estate |  |  |  |  |  |  |  |
1-4 family residential |  |  | 0 |  |  |  | 89,118 |
Home equity lines of credit |  |  | 0 |  |  |  | 17,383 |
Consumer |  |  |  |  |  |  |  |
Direct |  |  | 0 |  |  |  | 5,128 |
Other |  |  | 0 |  |  |  | 97 |
Total acquired loans |  | $ | 0 |  |  | $ | 272,150 |
Net Deferred loan (fees) costs |  |  | 1,409 |  |  |  | 233 |
Allowance for credit losses |  |  | (23,136 | ) |  |  | (22,144 | )
Net loans |  | $ | 1,871,080 |  |  | $ | 2,055,900 |
Activity in the Allowance for Loan Losses by Portfolio Segment | Allowance for credit loss activity The following tables present the activity in the allowance for credit losses by portfolio segment for the three and nine month periods ended September 30, 2021 and the activity in the allowance for loan losses by portfolio segment for the three and nine month periods ended September 30, 2020: Three Months Ended September 30, 2021
(In Thousands of Dollars) |  | Commercial Real Estate |  |  | Commercial |  |  | Residential Real Estate |  |  | Consumer |  |  | Total |
Allowance for credit losses |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance |  | $ | 12,290 |  |  | $ | 4,600 |  |  | $ | 4,130 |  |  | $ | 3,786 |  |  | $ | 24,806 |
Adjustment related to reserve for unfunded loan reclass |  | $ | (245 | ) |  | $ | (104 | ) |  | $ | (73 | ) |  | $ | (15 | ) |  |  | (437 | )
Provision for credit losses |  |  | (454 | ) |  |  | (655 | ) |  |  | 75 |  |  |  | 87 |  |  |  | (947 | )
Loans charged off |  |  | (31 | ) |  |  | (126 | ) |  |  | (55 | ) |  |  | (199 | ) |  |  | (411 | )
Recoveries |  |  | 1 |  |  |  | 15 |  |  |  | 41 |  |  |  | 68 |  |  |  | 125 |
Total ending allowance balance |  | $ | 11,561 |  |  | $ | 3,730 |  |  | $ | 4,118 |  |  | $ | 3,727 |  |  | $ | 23,136 |
Nine Months Ended September 30, 2021
(In Thousands of Dollars) |  | Commercial Real Estate |  |  | Commercial |  |  | Residential Real Estate |  |  | Consumer |  |  | Total |
Allowance for credit losses |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance |  | $ | 10,824 |  |  | $ | 5,073 |  |  | $ | 3,643 |  |  | $ | 2,604 |  |  | $ | 22,144 |
Adjustment related to reserve for unfunded loan reclass |  |  | (245 | ) |  |  | (104 | ) |  |  | (73 | ) |  |  | (15 | ) |  |  | (437 | )
Impact of CECL adoption |  |  | (2,076 | ) |  |  | 429 |  |  |  | 237 |  |  |  | 3,860 |  |  |  | 2,450 |
Provision for credit losses |  |  | 3,077 |  |  |  | (1,668 | ) |  |  | 411 |  |  |  | (2,292 | ) |  |  | (472 | )
Loans charged off |  |  | (51 | ) |  |  | (198 | ) |  |  | (221 | ) |  |  | (727 | ) |  |  | (1,197 | )
Recoveries |  |  | 32 |  |  |  | 198 |  |  |  | 121 |  |  |  | 297 |  |  |  | 648 |
Total ending allowance balance |  | $ | 11,561 |  |  | $ | 3,730 |  |  | $ | 4,118 |  |  | $ | 3,727 |  |  | $ | 23,136 |
Three Months Ended September 30, 2020
(In Thousands of Dollars) |  | Commercial Real Estate |  |  | Commercial |  |  | Residential Real Estate |  |  | Consumer |  |  | Total |
Allowance for credit losses |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance |  | $ | 7,972 |  |  | $ | 3,293 |  |  | $ | 2,991 |  |  | $ | 2,704 |  |  | $ | 16,960 |
Provision for credit losses |  |  | 1,052 |  |  |  | 1,090 |  |  |  | 414 |  |  |  | 44 |  |  |  | 2,600 |
Loans charged off |  |  | (20 | ) |  |  | (92 | ) |  |  | (22 | ) |  |  | (259 | ) |  |  | (393 | )
Recoveries |  |  | 2 |  |  |  | 1 |  |  |  | 14 |  |  |  | 157 |  |  |  | 174 |
Total ending allowance balance |  | $ | 9,006 |  |  | $ | 4,292 |  |  | $ | 3,397 |  |  | $ | 2,646 |  |  | $ | 19,341 |
Nine Months Ended September 30, 2020
(In Thousands of Dollars) |  | Commercial Real Estate |  |  | Commercial |  |  | Residential Real Estate |  |  | Consumer |  |  | Total |
Allowance for credit losses |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance |  | $ | 6,156 |  |  | $ | 2,447 |  |  | $ | 3,029 |  |  | $ | 2,855 |  |  | $ | 14,487 |
Provision for credit losses |  |  | 2,961 |  |  |  | 2,176 |  |  |  | 490 |  |  |  | 473 |  |  |  | 6,100 |
Loans charged off |  |  | (117 | ) |  |  | (340 | ) |  |  | (163 | ) |  |  | (1,046 | ) |  |  | (1,666 | )
Recoveries |  |  | 6 |  |  |  | 9 |  |  |  | 41 |  |  |  | 364 |  |  |  | 420 |
Total ending allowance balance |  | $ | 9,006 |  |  | $ | 4,292 |  |  | $ | 3,397 |  |  | $ | 2,646 |  |  | $ | 19,341 |
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 September 30, 2021 and December 31, 2020:
|  | September 30, 2021 |  |  | December 31, 2020 |
(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 |  | $ | 452 |  |  | $ | 0 |  |  | $ | 0 |  |  | $ | 335 |
Non-owner occupied |  |  | 2,627 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
Farmland |  |  | 277 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
Commercial |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial and industrial |  |  | 5,177 |  |  |  | 3 |  |  |  | 3,312 |  |  |  | 22 |
Agricultural |  |  | 34 |  |  |  | 0 |  |  |  | 205 |  |  |  | 0 |
Residential real estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
1-4 family residential |  |  | 3,960 |  |  |  | 466 |  |  |  | 866 |  |  |  | 223 |
Home equity lines of credit |  |  | 718 |  |  |  | 137 |  |  |  | 603 |  |  |  | 0 |
Consumer |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Indirect |  |  | 462 |  |  |  | 101 |  |  |  | 648 |  |  |  | 64 |
Direct |  |  | 261 |  |  |  | 69 |  |  |  | 157 |  |  |  | 111 |
Other |  |  | 0 |  |  |  | 0 |  |  |  | 1 |  |  |  | 5 |
Total originated loans |  | $ | 13,968 |  |  | $ | 776 |  |  | $ | 5,792 |  |  | $ | 760 |
Acquired loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied |  | $ | 0 |  |  | $ | 0 |  |  | $ | 27 |  |  | $ | 0 |
Non-owner occupied |  |  | 0 |  |  |  | 0 |  |  |  | 362 |  |  |  | 0 |
Farmland |  |  | 0 |  |  |  | 0 |  |  |  | 471 |  |  |  | 95 |
Commercial |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial and industrial |  |  | 0 |  |  |  | 0 |  |  |  | 477 |  |  |  | 0 |
Agricultural |  |  | 0 |  |  |  | 0 |  |  |  | 4 |  |  |  | 0 |
Residential real estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
1-4 family residential |  |  | 0 |  |  |  | 0 |  |  |  | 4,128 |  |  |  | 1,469 |
Home equity lines of credit |  |  | 0 |  |  |  | 0 |  |  |  | 186 |  |  |  | 0 |
Consumer |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Direct |  |  | 0 |  |  |  | 0 |  |  |  | 58 |  |  |  | 6 |
Total acquired loans |  | $ | 0 |  |  | $ | 0 |  |  | $ | 5,713 |  |  | $ | 1,570 |
Total loans |  | $ | 13,968 |  |  | $ | 776 |  |  | $ | 11,505 |  |  | $ | 2,330 |
Schedule of Investment in Past Due Loans | The following tables present the aging of the recorded investment in past due loans as of September 30, 2021 and December 31, 2020 by class of loans. Note that loans on a current modification 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 |
September 30, 2021 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied |  | $ | 72 |  |  | $ | 0 |  |  | $ | 452 |  |  | $ | 524 |  |  | $ | 259,656 |  |  | $ | 260,180 |
Non-owner occupied |  |  | 0 |  |  |  | 0 |  |  |  | 2,627 |  |  |  | 2,627 |  |  |  | 348,267 |  |  |  | 350,894 |
Farmland |  |  | 356 |  |  |  | 0 |  |  |  | 277 |  |  |  | 633 |  |  |  | 175,297 |  |  |  | 175,930 |
Other |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 78,217 |  |  |  | 78,217 |
Commercial |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial and industrial |  |  | 112 |  |  |  | 358 |  |  |  | 5,180 |  |  |  | 5,650 |  |  |  | 294,434 |  |  |  | 300,084 |
Agricultural |  |  | 87 |  |  |  | 9 |  |  |  | 34 |  |  |  | 130 |  |  |  | 50,756 |  |  |  | 50,886 |
Residential real estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
1-4 family residential |  |  | 3,399 |  |  |  | 845 |  |  |  | 4,426 |  |  |  | 8,670 |  |  |  | 367,333 |  |  |  | 376,003 |
Home equity lines of credit |  |  | 253 |  |  |  | 28 |  |  |  | 855 |  |  |  | 1,136 |  |  |  | 105,622 |  |  |  | 106,758 |
Consumer |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Indirect |  |  | 874 |  |  |  | 57 |  |  |  | 563 |  |  |  | 1,494 |  |  |  | 162,812 |  |  |  | 164,306 |
Direct |  |  | 375 |  |  |  | 78 |  |  |  | 330 |  |  |  | 783 |  |  |  | 20,816 |  |  |  | 21,599 |
Other |  |  | 33 |  |  |  | 8 |  |  |  | 0 |  |  |  | 41 |  |  |  | 9,318 |  |  |  | 9,359 |
Total loans |  | $ | 5,561 |  |  | $ | 1,383 |  |  | $ | 14,744 |  |  | $ | 21,688 |  |  | $ | 1,872,528 |  |  | $ | 1,894,216 |
(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, 2020 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Originated loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied |  | $ | 0 |  |  | $ | 0 |  |  | $ | 335 |  |  | $ | 335 |  |  | $ | 214,460 |  |  | $ | 214,795 |
Non-owner occupied |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 309,216 |  |  |  | 309,216 |
Farmland |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 156,053 |  |  |  | 156,053 |
Other |  |  | 261 |  |  |  | 0 |  |  |  | 0 |  |  |  | 261 |  |  |  | 77,725 |  |  |  | 77,986 |
Commercial |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial and industrial |  |  | 356 |  |  |  | 61 |  |  |  | 3,334 |  |  |  | 3,751 |  |  |  | 378,594 |  |  |  | 382,345 |
Agricultural |  |  | 45 |  |  |  | 255 |  |  |  | 205 |  |  |  | 505 |  |  |  | 44,555 |  |  |  | 45,060 |
Residential real estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
1-4 family residential |  |  | 1,668 |  |  |  | 974 |  |  |  | 1,089 |  |  |  | 3,731 |  |  |  | 320,129 |  |  |  | 323,860 |
Home equity lines of credit |  |  | 419 |  |  |  | 0 |  |  |  | 603 |  |  |  | 1,022 |  |  |  | 91,957 |  |  |  | 92,979 |
Consumer |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Indirect |  |  | 1,046 |  |  |  | 285 |  |  |  | 712 |  |  |  | 2,043 |  |  |  | 168,245 |  |  |  | 170,288 |
Direct |  |  | 284 |  |  |  | 120 |  |  |  | 268 |  |  |  | 672 |  |  |  | 22,789 |  |  |  | 23,461 |
Other |  |  | 24 |  |  |  | 22 |  |  |  | 6 |  |  |  | 52 |  |  |  | 9,816 |  |  |  | 9,868 |
Total originated loans |  | $ | 4,103 |  |  | $ | 1,717 |  |  | $ | 6,552 |  |  | $ | 12,372 |  |  | $ | 1,793,539 |  |  | $ | 1,805,911 |
Acquired loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied |  | $ | 0 |  |  | $ | 0 |  |  | $ | 27 |  |  | $ | 27 |  |  | $ | 45,072 |  |  | $ | 45,099 |
Non-owner occupied |  |  | 197 |  |  |  | 0 |  |  |  | 362 |  |  |  | 559 |  |  |  | 52,295 |  |  |  | 52,854 |
Farmland |  |  | 0 |  |  |  | 0 |  |  |  | 566 |  |  |  | 566 |  |  |  | 25,513 |  |  |  | 26,079 |
Other |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 12,868 |  |  |  | 12,868 |
Commercial |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial and industrial |  |  | 19 |  |  |  | 390 |  |  |  | 477 |  |  |  | 886 |  |  |  | 17,772 |  |  |  | 18,658 |
Agricultural |  |  | 4 |  |  |  | 0 |  |  |  | 4 |  |  |  | 8 |  |  |  | 4,841 |  |  |  | 4,849 |
Residential real estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
1-4 family residential |  |  | 1,954 |  |  |  | 821 |  |  |  | 5,597 |  |  |  | 8,372 |  |  |  | 80,745 |  |  |  | 89,117 |
Home equity lines of credit |  |  | 23 |  |  |  | 0 |  |  |  | 186 |  |  |  | 209 |  |  |  | 17,175 |  |  |  | 17,384 |
Consumer |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Direct |  |  | 20 |  |  |  | 49 |  |  |  | 64 |  |  |  | 133 |  |  |  | 4,995 |  |  |  | 5,128 |
Other |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 97 |  |  |  | 97 |
Total acquired loans |  | $ | 2,217 |  |  | $ | 1,260 |  |  | $ | 7,283 |  |  | $ | 10,760 |  |  | $ | 261,373 |  |  | $ | 272,133 |
Total loans |  | $ | 6,320 |  |  | $ | 2,977 |  |  | $ | 13,835 |  |  | $ | 23,132 |  |  | $ | 2,054,912 |  |  | $ | 2,078,044 |

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