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LOANS (Tables) | 12 Months Ended
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Dec. 31, 2019
Receivables [Abstract] |
Schedule of Loans | The following is a summary of total loans:
|  | December 31, 2019 |  | December 31, 2018
(in thousands) |  | Business Activities Loans |  | Acquired Loans |  | Total |  | Business Activities Loans |  | Acquired Loans |  | Total
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Construction and land development |  | $ | 31,387 |  |  | $ | 2,903 |  |  | $ | 34,290 |  |  | $ | 23,754 |  |  | $ | 2,890 |  |  | $ | 26,644 |
Other commercial real estate |  | 666,051 |  |  | 230,320 |  |  | 896,371 |  |  | 555,980 |  |  | 244,075 |  |  | 800,055 |
Total commercial real estate |  | 697,438 |  |  | 233,223 |  |  | 930,661 |  |  | 579,734 |  |  | 246,965 |  |  | 826,699 |
Commercial and industrial: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial |  | 239,692 |  |  | 59,072 |  |  | 298,764 |  |  | 234,757 |  |  | 52,470 |  |  | 287,227 |
Agricultural |  | 20,018 |  |  | 206 |  |  | 20,224 |  |  | 22,317 |  |  | — |  |  | 22,317 |
Tax exempt |  | 66,860 |  |  | 37,443 |  |  | 104,303 |  |  | 56,588 |  |  | 38,738 |  |  | 95,326 |
Total commercial and industrial |  | 326,570 |  |  | 96,721 |  |  | 423,291 |  |  | 313,662 |  |  | 91,208 |  |  | 404,870 |
Total commercial loans |  | 1,024,008 |  |  | 329,944 |  |  | 1,353,952 |  |  | 893,396 |  |  | 338,173 |  |  | 1,231,569 |
Residential real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Residential mortgages |  | 740,687 |  |  | 411,170 |  |  | 1,151,857 |  |  | 670,189 |  |  | 474,509 |  |  | 1,144,698 |
Total residential real estate |  | 740,687 |  |  | 411,170 |  |  | 1,151,857 |  |  | 670,189 |  |  | 474,509 |  |  | 1,144,698 |
Consumer: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Home equity |  | 59,368 |  |  | 63,033 |  |  | 122,401 |  |  | 57,898 |  |  | 45,291 |  |  | 103,189 |
Other consumer |  | 11,167 |  |  | 1,715 |  |  | 12,882 |  |  | 9,414 |  |  | 1,357 |  |  | 10,771 |
Total consumer |  | 70,535 |  |  | 64,748 |  |  | 135,283 |  |  | 67,312 |  |  | 46,648 |  |  | 113,960 |
Total loans |  | $ | 1,835,230 |  |  | $ | 805,862 |  |  | $ | 2,641,092 |  |  | $ | 1,630,897 |  |  | $ | 859,330 |  |  | $ | 2,490,227 |
Total unamortized net costs and premiums included in the year-end total for business activity loans were as follows:
(in thousands) |  | December 31, 2019 |  | December 31, 2018
Unamortized net loan origination costs |  | $ | 3,603 |  |  | $ | 3,064 |
Unamortized net premium on purchased loans |  | (134 | ) |  | (127 | )
Total unamortized net costs and premiums |  | $ | 3,469 |  |  | $ | 2,937 |
Loan to related parties at December 31, 2019 and December 31, 2018 are summarized below.
(in thousands) |  | 2019 |  | 2018
Beginning balance |  | $ | 8,395 |  |  | $ | 10,487 |
Changes in composition(1) |  | (302 | ) |  | — |
New Loans |  | 242 |  |  | — |
Less: repayments |  | (126 | ) |  | (2,092 | )
Ending balance |  | $ | 8,209 |  |  | $ | 8,395 |
______________________________________ (1) Adjustments to reflect changes in status of directors and officers for each year presented.
Schedule of Activity in the Accretable Yield for the Acquired Loan Portfolio that Falls Under the Review of ASC 310-30, Accounting for Certain Loans or Debt Securities Acquired in a Transfer | The following table summarizes activity in the accretable yield for the acquired loan portfolio that falls under the purview of ASC 310-30, Accounting for Certain Loans or Debt Securities Acquired in a Transfer:
|  | Twelve Months Ended December 31,
(in thousands) |  | 2019 |  | 2018
Balance at beginning of period |  | $ | 4,377 |  |  | $ | 3,509 |
Acquisitions |  | 4,391 |  |  | — |
Reclassification from nonaccretable difference for loans with improved cash flows |  | 541 |  |  | 2,240 |
Changes in expected cash flows that do not affect the nonaccretable difference |  | — |  |  | — |
Reclassification to TDR |  | — |  |  | (30 | )
Accretion |  | (1,942 | ) |  | (1,342 | )
Balance at end of period |  | $ | 7,367 |  |  | $ | 4,377 |
Summary of Past Due Loans | The following table summarizes activity in the accretable yield for the acquired loan portfolio that falls under the purview of ASC 310-30, Accounting for Certain Loans or Debt Securities Acquired in a Transfer:
|  | Twelve Months Ended December 31,
(in thousands) |  | 2019 |  | 2018
Balance at beginning of period |  | $ | 4,377 |  |  | $ | 3,509 |
Acquisitions |  | 4,391 |  |  | — |
Reclassification from nonaccretable difference for loans with improved cash flows |  | 541 |  |  | 2,240 |
Changes in expected cash flows that do not affect the nonaccretable difference |  | — |  |  | — |
Reclassification to TDR |  | — |  |  | (30 | )
Accretion |  | (1,942 | ) |  | (1,342 | )
Balance at end of period |  | $ | 7,367 |  |  | $ | 4,377 |
The following is a summary of past due loans at December 31, 2019 and December 31, 2018: Business Activities Loans
(in thousands) |  | 30-59 Days Past Due |  | 60-89 Days Past Due |  | 90 Days or Greater Past Due |  | Total Past Due |  | Current |  | Total Loans |  | Past Due > 90 days and Accruing
December 31, 2019 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Construction and land development |  | $ | 205 |  |  | $ | 53 |  |  | $ | — |  |  | $ | 258 |  |  | $ | 31,129 |  |  | $ | 31,387 |  |  | $ | — |
Other commercial real estate |  | 40 |  |  | 1,534 |  |  | 1,810 |  |  | 3,384 |  |  | 662,667 |  |  | 666,051 |  |  | — |
Total commercial real estate |  | 245 |  |  | 1,587 |  |  | 1,810 |  |  | 3,642 |  |  | 693,796 |  |  | 697,438 |  |  | — |
Commercial and industrial: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial |  | 452 |  |  | 50 |  |  | 894 |  |  | 1,396 |  |  | 238,296 |  |  | 239,692 |  |  | — |
Agricultural |  | 62 |  |  | 34 |  |  | 96 |  |  | 192 |  |  | 19,826 |  |  | 20,018 |  |  | — |
Tax exempt |  | — |  |  | — |  |  | — |  |  | — |  |  | 66,860 |  |  | 66,860 |  |  | — |
Total commercial and industrial |  | 514 |  |  | 84 |  |  | 990 |  |  | 1,588 |  |  | 324,982 |  |  | 326,570 |  |  | — |
Total commercial loans |  | 759 |  |  | 1,671 |  |  | 2,800 |  |  | 5,230 |  |  | 1,018,778 |  |  | 1,024,008 |  |  | — |
Residential real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Residential mortgages |  | 7,293 |  |  | 1,243 |  |  | 668 |  |  | 9,204 |  |  | 731,483 |  |  | 740,687 |  |  | — |
Total residential real estate |  | 7,293 |  |  | 1,243 |  |  | 668 |  |  | 9,204 |  |  | 731,483 |  |  | 740,687 |  |  | — |
Consumer: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Home equity |  | 597 |  |  | 43 |  |  | 429 |  |  | 1,069 |  |  | 58,299 |  |  | 59,368 |  |  | 50 |
Other consumer |  | 36 |  |  | 12 |  |  | — |  |  | 48 |  |  | 11,119 |  |  | 11,167 |  |  | — |
Total consumer |  | 633 |  |  | 55 |  |  | 429 |  |  | 1,117 |  |  | 69,418 |  |  | 70,535 |  |  | 50 |
Total loans |  | $ | 8,685 |  |  | $ | 2,969 |  |  | $ | 3,897 |  |  | $ | 15,551 |  |  | $ | 1,819,679 |  |  | $ | 1,835,230 |  |  | $ | 50 |
Acquired Loans
(in thousands) |  | 30-59 Days Past Due |  | 60-89 Days Past Due |  | 90 Days or Greater Past Due |  | Total Past Due |  | Acquired Credit Impaired |  | Total Loans |  | Past Due > 90 days and Accruing
December 31, 2019 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Construction and land development |  | $ | — |  |  | $ | 12 |  |  | $ | — |  |  | $ | 12 |  |  | $ | 384 |  |  | $ | 2,903 |  |  | $ | — |
Other commercial real estate |  | 2,029 |  |  | 245 |  |  | 231 |  |  | 2,505 |  |  | 8,289 |  |  | 230,320 |  |  | — |
Total commercial real estate |  | 2,029 |  |  | 257 |  |  | 231 |  |  | 2,517 |  |  | 8,673 |  |  | 233,223 |  |  | — |
Commercial and industrial: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial |  | 440 |  |  | 335 |  |  | 140 |  |  | 915 |  |  | 2,723 |  |  | 59,072 |  |  | — |
Agricultural |  | — |  |  | — |  |  | — |  |  | — |  |  | 173 |  |  | 206 |  |  | — |
Tax exempt |  | — |  |  | — |  |  | — |  |  | — |  |  | 36 |  |  | 37,443 |  |  | — |
Total commercial and industrial |  | 440 |  |  | 335 |  |  | 140 |  |  | 915 |  |  | 2,932 |  |  | 96,721 |  |  | — |
Total commercial loans |  | 2,469 |  |  | 592 |  |  | 371 |  |  | 3,432 |  |  | 11,605 |  |  | 329,944 |  |  | — |
Residential real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Residential mortgages |  | 3,185 |  |  | 864 |  |  | 1,015 |  |  | 5,064 |  |  | 5,591 |  |  | 411,170 |  |  | — |
Total residential real estate |  | 3,185 |  |  | 864 |  |  | 1,015 |  |  | 5,064 |  |  | 5,591 |  |  | 411,170 |  |  | — |
Consumer: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Home equity |  | 208 |  |  | 548 |  |  | 217 |  |  | 973 |  |  | 1,291 |  |  | 63,033 |  |  | 217 |
Other consumer |  | 2 |  |  | 9 |  |  | — |  |  | 11 |  |  | 66 |  |  | 1,715 |  |  | — |
Total consumer |  | 210 |  |  | 557 |  |  | 217 |  |  | 984 |  |  | 1,357 |  |  | 64,748 |  |  | 217 |
Total loans |  | $ | 5,864 |  |  | $ | 2,013 |  |  | $ | 1,603 |  |  | $ | 9,480 |  |  | $ | 18,553 |  |  | $ | 805,862 |  |  | $ | 217 |
Business Activities Loans
(in thousands) |  | 30-59 Days Past Due |  | 60-89 Days Past Due |  | 90 Days or Greater Past Due |  | Total Past Due |  | Current |  | Total Loans |  | Past Due > 90 days and Accruing
December 31, 2018 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Construction and land development |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 23,754 |  |  | $ | 23,754 |  |  | $ | — |
Other commercial real estate |  | 1,146 |  |  | — |  |  | 6,725 |  |  | 7,871 |  |  | 548,109 |  |  | 555,980 |  |  | — |
Total commercial real estate |  | 1,146 |  |  | — |  |  | 6,725 |  |  | 7,871 |  |  | 571,863 |  |  | 579,734 |  |  | — |
Commercial and industrial: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial |  | 395 |  |  | 60 |  |  | 402 |  |  | 857 |  |  | 233,900 |  |  | 234,757 |  |  | 50 |
Agricultural |  | 65 |  |  | 6 |  |  | 25 |  |  | 96 |  |  | 22,221 |  |  | 22,317 |  |  | — |
Tax exempt |  | — |  |  | — |  |  | — |  |  | — |  |  | 56,588 |  |  | 56,588 |  |  | — |
Total commercial and industrial |  | 460 |  |  | 66 |  |  | 427 |  |  | 953 |  |  | 312,709 |  |  | 313,662 |  |  | 50 |
Total commercial loans |  | 1,606 |  |  | 66 |  |  | 7,152 |  |  | 8,824 |  |  | 884,572 |  |  | 893,396 |  |  | 50 |
Residential real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Residential mortgages |  | 3,565 |  |  | 641 |  |  | 1,309 |  |  | 5,515 |  |  | 664,674 |  |  | 670,189 |  |  | — |
Total residential real estate |  | 3,565 |  |  | 641 |  |  | 1,309 |  |  | 5,515 |  |  | 664,674 |  |  | 670,189 |  |  | — |
Consumer: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Home equity |  | 72 |  |  | — |  |  | — |  |  | 72 |  |  | 57,826 |  |  | 57,898 |  |  | — |
Other consumer |  | 17 |  |  | — |  |  | 11 |  |  | 28 |  |  | 9,386 |  |  | 9,414 |  |  | — |
Total consumer |  | 89 |  |  | — |  |  | 11 |  |  | 100 |  |  | 67,212 |  |  | 67,312 |  |  | — |
Total loans |  | $ | 5,260 |  |  | $ | 707 |  |  | $ | 8,472 |  |  | $ | 14,439 |  |  | $ | 1,616,458 |  |  | $ | 1,630,897 |  |  | $ | 50 |
Acquired Loans
(in thousands) |  | 30-59 Days Past Due |  | 60-89 Days Past Due |  | 90 Days or Greater Past Due |  | Total Past Due |  | Acquired Credit Impaired |  | Total Loans |  | Past Due > 90 days and Accruing
December 31, 2018 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Construction and land development |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 164 |  |  | $ | 2,890 |  |  | $ | — |
Other commercial real estate |  | 631 |  |  | 99 |  |  | 211 |  |  | 941 |  |  | 6,143 |  |  | 244,075 |  |  | — |
Total commercial real estate |  | 631 |  |  | 99 |  |  | 211 |  |  | 941 |  |  | 6,307 |  |  | 246,965 |  |  | — |
Commercial and industrial: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial |  | 149 |  |  | 26 |  |  | 494 |  |  | 669 |  |  | 679 |  |  | 52,470 |  |  | — |
Agricultural |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Tax exempt |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 38,738 |  |  | — |
Total commercial and industrial |  | 149 |  |  | 26 |  |  | 494 |  |  | 669 |  |  | 679 |  |  | 91,208 |  |  | — |
Total commercial loans |  | 780 |  |  | 125 |  |  | 705 |  |  | 1,610 |  |  | 6,986 |  |  | 338,173 |  |  | — |
Residential real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Residential mortgages |  | 3,419 |  |  | 254 |  |  | 1,792 |  |  | 5,465 |  |  | 3,095 |  |  | 474,509 |  |  | 189 |
Total residential real estate |  | 3,419 |  |  | 254 |  |  | 1,792 |  |  | 5,465 |  |  | 3,095 |  |  | 474,509 |  |  | 189 |
Consumer: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Home equity |  | 198 |  |  | — |  |  | 66 |  |  | 264 |  |  | 22 |  |  | 45,291 |  |  | 7 |
Other consumer |  | 17 |  |  | — |  |  | — |  |  | 17 |  |  | 3 |  |  | 1,357 |  |  | — |
Total consumer |  | 215 |  |  | — |  |  | 66 |  |  | 281 |  |  | 25 |  |  | 46,648 |  |  | 7 |
Total loans |  | $ | 4,414 |  |  | $ | 379 |  |  | $ | 2,563 |  |  | $ | 7,356 |  |  | $ | 10,106 |  |  | $ | 859,330 |  |  | $ | 196 |
Summary of Information Pertaining to Non-Accrual Loans | Non-Accrual Loans The following is summary information pertaining to non-accrual loans at December 31, 2019 and December 31, 2018:
|  | December 31, 2019 |  | December 31, 2018
(in thousands) |  | Business Activities Loans |  | Acquired Loans |  | Total |  | Business Activities Loans |  | Acquired Loans |  | Total
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Construction and land development |  | $ | 258 |  |  | $ | — |  |  | $ | 258 |  |  | $ | 1 |  |  | $ | — |  |  | $ | 1 |
Other commercial real estate |  | 2,888 |  |  | 343 |  |  | 3,231 |  |  | 7,873 |  |  | 282 |  |  | 8,155 |
Total commercial real estate |  | 3,146 |  |  | 343 |  |  | 3,489 |  |  | 7,874 |  |  | 282 |  |  | 8,156 |
Commercial and industrial: |  |  |  |  |  |  |  |  |  |  |  |
Commercial |  | 932 |  |  | 626 |  |  | 1,558 |  |  | 1,423 |  |  | 643 |  |  | 2,066 |
Agricultural |  | 278 |  |  | — |  |  | 278 |  |  | 265 |  |  | — |  |  | 265 |
Tax exempt |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total commercial and industrial |  | 1,210 |  |  | 626 |  |  | 1,836 |  |  | 1,688 |  |  | 643 |  |  | 2,331 |
Total commercial loans |  | 4,356 |  |  | 969 |  |  | 5,325 |  |  | 9,562 |  |  | 925 |  |  | 10,487 |
Residential real estate: |  |  |  |  |  |  |  |  |  |  |  |
Residential mortgages |  | 3,362 |  |  | 1,973 |  |  | 5,335 |  |  | 4,213 |  |  | 2,997 |  |  | 7,210 |
Total residential real estate |  | 3,362 |  |  | 1,973 |  |  | 5,335 |  |  | 4,213 |  |  | 2,997 |  |  | 7,210 |
Consumer: |  |  |  |  |  |  |  |  |  |  |  |
Home equity |  | 615 |  |  | 254 |  |  | 869 |  |  | 246 |  |  | 201 |  |  | 447 |
Other consumer |  | 21 |  |  | — |  |  | 21 |  |  | 90 |  |  | 1 |  |  | 91 |
Total consumer |  | 636 |  |  | 254 |  |  | 890 |  |  | 336 |  |  | 202 |  |  | 538 |
Total loans |  | $ | 8,354 |  |  | $ | 3,196 |  |  | $ | 11,550 |  |  | $ | 14,111 |  |  | $ | 4,124 |  |  | $ | 18,235 |
Schedule of Loans Evaluated for Impairment | Loans evaluated for impairment by portfolio segment as of December 31, 2019 and December 31, 2018 were as follows: Business Activities Loans
(in thousands) |  | Commercial real estate |  | Commercial and industrial |  | Residential real estate |  | Consumer |  | Total
December 31, 2019 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for impairment |  | $ | 3,964 |  |  | $ | 1,353 |  |  | $ | 2,620 |  |  | $ | 13 |  |  | $ | 7,950 |
Collectively evaluated |  | 693,474 |  |  | 325,217 |  |  | 738,067 |  |  | 70,522 |  |  | 1,827,280 |
Total |  | $ | 697,438 |  |  | $ | 326,570 |  |  | $ | 740,687 |  |  | $ | 70,535 |  |  | $ | 1,835,230 |
Acquired Loans
(in thousands) |  | Commercial real estate |  | Commercial and industrial |  | Residential real estate |  | Consumer |  | Total
December 31, 2019 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for impairment |  | $ | 258 |  |  | $ | 385 |  |  | $ | 1,032 |  |  | $ | — |  |  | $ | 1,675 |
Purchased credit impaired |  | 8,673 |  |  | 2,932 |  |  | 5,591 |  |  | 1,357 |  |  | 18,553 |
Collectively evaluated |  | 224,292 |  |  | 93,404 |  |  | 404,547 |  |  | 63,391 |  |  | 785,634 |
Total |  | $ | 233,223 |  |  | $ | 96,721 |  |  | $ | 411,170 |  |  | $ | 64,748 |  |  | $ | 805,862 |
Business Activities Loans
(in thousands) |  | Commercial real estate |  | Commercial and industrial |  | Residential real estate |  | Consumer |  | Total
December 31, 2018 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for impairment |  | $ | 9,835 |  |  | $ | 1,445 |  |  | $ | 2,562 |  |  | $ | 13 |  |  | $ | 13,855 |
Collectively evaluated |  | 569,899 |  |  | 312,217 |  |  | 667,627 |  |  | 67,299 |  |  | 1,617,042 |
Total |  | $ | 579,734 |  |  | $ | 313,662 |  |  | $ | 670,189 |  |  | $ | 67,312 |  |  | $ | 1,630,897 |
Acquired Loans
(in thousands) |  | Commercial real estate |  | Commercial and industrial |  | Residential real estate |  | Consumer |  | Total
December 31, 2018 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for impairment |  | $ | 188 |  |  | $ | 426 |  |  | $ | 744 |  |  | $ | — |  |  | $ | 1,358 |
Purchased credit impaired |  | 6,307 |  |  | 679 |  |  | 3,095 |  |  | 25 |  |  | 10,106 |
Collectively evaluated |  | 240,470 |  |  | 90,103 |  |  | 470,670 |  |  | 46,623 |  |  | 847,866 |
Total |  | $ | 246,965 |  |  | $ | 91,208 |  |  | $ | 474,509 |  |  | $ | 46,648 |  |  | $ | 859,330 |
Summary of Impaired Loans | The following is a summary of impaired loans at December 31, 2019 and December 31, 2018: Business Activities Loans
|  | December 31, 2019
(in thousands) |  | Recorded Investment |  | Unpaid Principal Balance |  | Related Allowance
With no related allowance: |  |  |  |  |  |  |  |  |
Construction and land development |  | $ | — |  |  | $ | — |  |  | $ | — |
Other commercial real estate |  | 1,911 |  |  | 1,957 |  |  | — |
Commercial |  | 710 |  |  | 773 |  |  | — |
Agricultural |  | 361 |  |  | 361 |  |  | — |
Tax exempt loans |  | — |  |  | — |  |  | — |
Residential real estate |  | 2,067 |  |  | 2,227 |  |  | — |
Home equity |  | — |  |  | — |  |  | — |
Other consumer |  | — |  |  | — |  |  | — |
With an allowance recorded: |  |  |  |  |  |
Construction and land development |  | $ | 258 |  |  | $ | 258 |  |  | $ | 205 |
Other commercial real estate |  | 1,795 |  |  | 1,940 |  |  | 1,026 |
Commercial |  | 282 |  |  | 289 |  |  | 164 |
Agricultural |  | — |  |  | — |  |  | — |
Tax exempt loans |  | — |  |  | — |  |  | — |
Residential real estate |  | 553 |  |  | 590 |  |  | 57 |
Home equity |  | 13 |  |  | 13 |  |  | — |
Other consumer |  | — |  |  | — |  |  | — |
Total |  |  |  |  |  |
Commercial real estate |  | $ | 3,964 |  |  | $ | 4,155 |  |  | $ | 1,231 |
Commercial and industrial |  | 1,353 |  |  | 1,423 |  |  | 164 |
Residential real estate |  | 2,620 |  |  | 2,817 |  |  | 57 |
Consumer |  | 13 |  |  | 13 |  |  | — |
Total impaired loans |  | $ | 7,950 |  |  | $ | 8,408 |  |  | $ | 1,452 |
Acquired Loans
|  | December 31, 2019
(in thousands) |  | Recorded Investment |  | Unpaid Principal Balance |  | Related Allowance
With no related allowance: |  |  |  |  |  |  |  |  |
Construction and land development |  | $ | — |  |  | $ | — |  |  | $ | — |
Other commercial real estate |  | 90 |  |  | 90 |  |  | — |
Commercial |  | 385 |  |  | 481 |  |  | — |
Agricultural |  | — |  |  | — |  |  | — |
Tax exempt loans |  | — |  |  | — |  |  | — |
Residential real estate |  | 678 |  |  | 938 |  |  | — |
Home equity |  | — |  |  | — |  |  | — |
Other consumer |  | — |  |  | — |  |  | — |
With an allowance recorded: |  |  |  |  |  |
Construction and land development |  | $ | — |  |  | $ | — |  |  | $ | — |
Other commercial real estate |  | 168 |  |  | 168 |  |  | 12 |
Commercial |  | — |  |  | — |  |  | — |
Agricultural |  | — |  |  | — |  |  | — |
Tax exempt loans |  | — |  |  | — |  |  | — |
Residential real estate |  | 354 |  |  | 376 |  |  | 49 |
Home equity |  | — |  |  | — |  |  | — |
Other consumer |  | — |  |  | — |  |  | — |
Total |  |  |  |  |  |
Commercial real estate |  | $ | 258 |  |  | $ | 258 |  |  | $ | 12 |
Commercial and industrial |  | 385 |  |  | 481 |  |  | — |
Residential real estate |  | 1,032 |  |  | 1,314 |  |  | 49 |
Consumer |  | — |  |  | — |  |  | — |
Total impaired loans |  | $ | 1,675 |  |  | $ | 2,053 |  |  | $ | 61 |
Business Activities Loans
|  | December 31, 2018
(in thousands) |  | Recorded Investment |  | Unpaid Principal Balance |  | Related Allowance
With no related allowance: |  |  |  |  |  |  |  |  |
Construction and land development |  | $ | — |  |  | $ | — |  |  | $ | — |
Other commercial real estate |  | 8,209 |  |  | 8,301 |  |  | — |
Commercial |  | 649 |  |  | 669 |  |  | — |
Agricultural |  | — |  |  | — |  |  | — |
Tax exempt loans |  | — |  |  | — |  |  | — |
Residential real estate |  | 1,671 |  |  | 1,709 |  |  | — |
Home equity |  | — |  |  | — |  |  | — |
Other consumer |  | — |  |  | — |  |  | — |
With an allowance recorded: |  |  |  |  |  |
Construction and land development |  | $ | 1 |  |  | $ | 1 |  |  | $ | 1 |
Other commercial real estate |  | 1,625 |  |  | 1,660 |  |  | 421 |
Commercial |  | 796 |  |  | 855 |  |  | 78 |
Agricultural |  | — |  |  | — |  |  | — |
Tax exempt loans |  | — |  |  | — |  |  | — |
Residential real estate |  | 891 |  |  | 916 |  |  | 111 |
Home equity |  | 13 |  |  | 13 |  |  | — |
Other consumer |  | — |  |  | — |  |  | — |
Total |  |  |  |  |  |
Commercial real estate |  | $ | 9,835 |  |  | $ | 9,962 |  |  | $ | 422 |
Commercial and industrial |  | 1,445 |  |  | 1,524 |  |  | 78 |
Residential real estate |  | 2,562 |  |  | 2,625 |  |  | 111 |
Consumer |  | 13 |  |  | 13 |  |  | — |
Total impaired loans |  | $ | 13,855 |  |  | $ | 14,124 |  |  | $ | 611 |
Acquired Loans
|  | December 31, 2018
(in thousands) |  | Recorded Investment |  | Unpaid Principal Balance |  | Related Allowance
With no related allowance: |  |  |  |  |  |  |  |  |
Construction and land development |  | $ | — |  |  | $ | — |  |  | $ | — |
Other commercial real estate |  | 188 |  |  | 187 |  |  | — |
Commercial |  | 426 |  |  | 510 |  |  | — |
Agricultural |  | — |  |  | — |  |  | — |
Tax exempt loans |  | — |  |  | — |  |  | — |
Residential real estate |  | 375 |  |  | 524 |  |  | — |
Home equity |  | — |  |  | — |  |  | — |
Other consumer |  | — |  |  | — |  |  | — |
With an allowance recorded: |  |  |  |  |  |
Construction and land development |  | $ | — |  |  | $ | — |  |  | $ | — |
Other commercial real estate |  | — |  |  | — |  |  | — |
Commercial |  |  |  |  | — |  |  | — |
Agricultural |  | — |  |  | — |  |  | — |
Tax exempt loans |  | — |  |  | — |  |  | — |
Residential real estate |  | 369 |  |  | 379 |  |  | 41 |
Home equity |  | — |  |  | — |  |  | — |
Other consumer |  | — |  |  | — |  |  | — |
Total |  |  |  |  |  |
Commercial real estate |  | $ | 188 |  |  | $ | 187 |  |  | $ | — |
Commercial and industrial |  | 426 |  |  | 510 |  |  | — |
Residential real estate |  | 744 |  |  | 903 |  |  | 41 |
Consumer |  | — |  |  | — |  |  | — |
Total impaired loans |  | $ | 1,358 |  |  | $ | 1,600 |  |  | $ | 41 |
Summary of the Average Recorded Investment and Interest Income Recognized on Impaired Loans | The following is a summary of the average recorded investment and interest income recognized on impaired loans as of December 31, 2019 and December 31, 2018: Business Activities Loan
|  | Twelve Months Ended December 31, 2019 |  | Twelve Months Ended December 31, 2018
(in thousands) |  | Average Recorded Investment |  | Interest Income Recognized |  | Average Recorded Investment |  | Interest Income Recognized
With no related allowance: |  |  |  |  |  |  |  |  |  |  |  |
Construction and land development |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Other commercial real estate |  | 5,434 |  |  | 55 |  |  | 6,878 |  |  | 77 |
Commercial |  | 871 |  |  | 5 |  |  | 634 |  |  | 9 |
Agricultural |  | — |  |  | — |  |  | — |  |  | — |
Tax exempt loans |  | — |  |  | — |  |  | — |  |  | — |
Residential real estate |  | 2,089 |  |  | 47 |  |  | 1,693 |  |  | 39 |
Home equity |  | — |  |  | — |  |  | — |  |  | — |
Other consumer |  | — |  |  | — |  |  | — |  |  | — |
With an allowance recorded: |  |  |  |  |  |  |  |
Construction and land development |  | $ | 56 |  |  | $ | 1 |  |  | $ | 1 |  |  | $ | — |
Other commercial real estate |  | 1,737 |  |  | — |  |  | 1,140 |  |  | — |
Commercial |  | 153 |  |  | — |  |  | 735 |  |  | — |
Agricultural |  | — |  |  | — |  |  | — |  |  | — |
Tax exempt loans |  | — |  |  | — |  |  | — |  |  | — |
Residential real estate |  | 540 |  |  | 7 |  |  | 826 |  |  | 9 |
Home equity |  | 13 |  |  | — |  |  | 13 |  |  | 1 |
Other consumer |  | — |  |  | — |  |  | — |  |  | — |
Total |  |  |  |  |  |  |  |
Commercial real estate |  | $ | 7,227 |  |  | $ | 56 |  |  | $ | 8,019 |  |  | $ | 77 |
Commercial and industrial |  | 1,024 |  |  | 5 |  |  | 1,369 |  |  | 9 |
Residential real estate |  | 2,629 |  |  | 54 |  |  | 2,519 |  |  | 48 |
Consumer |  | 13 |  |  | — |  |  | 13 |  |  | 1 |
Total impaired loans |  | $ | 10,893 |  |  | $ | 115 |  |  | $ | 11,920 |  |  | $ | 135 |
Acquired Loans
|  | Twelve Months Ended December 31, 2019 |  | Twelve Months Ended December 31, 2018
(in thousands) |  | Average Recorded Investment |  | Interest Income Recognized |  | Average Recorded Investment |  | Interest Income Recognized
With no related allowance: |  |  |  |  |  |  |  |  |  |  |  |
Construction and land development |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Other commercial real estate |  | 89 |  |  | — |  |  | 112 |  |  | 1 |
Commercial |  | 429 |  |  | — |  |  | 441 |  |  | 1 |
Agricultural |  | — |  |  | — |  |  | — |  |  | — |
Tax exempt loans |  | — |  |  | — |  |  | — |  |  | — |
Residential real estate |  | 652 |  |  | — |  |  | 442 |  |  | — |
Home equity |  | — |  |  | — |  |  | — |  |  | — |
Other consumer |  | — |  |  | — |  |  | — |  |  | — |
With an allowance recorded: |  |  |  |  |  |  |  |
Construction and land development |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Other commercial real estate |  | 123 |  |  | — |  |  | — |  |  | — |
Commercial |  | — |  |  | — |  |  | — |  |  | — |
Agricultural |  | — |  |  | — |  |  | — |  |  | — |
Tax exempt loans |  | — |  |  | — |  |  | — |  |  | — |
Residential real estate |  | 361 |  |  | — |  |  | 218 |  |  | 3 |
Home equity |  | — |  |  | — |  |  | — |  |  | — |
Other consumer |  | — |  |  | — |  |  | — |  |  | — |
Total |  |  |  |  |  |  |  |
Commercial real estate |  | $ | 212 |  |  | $ | — |  |  | $ | 112 |  |  | $ | 1 |
Commercial and industrial |  | 429 |  |  | — |  |  | 441 |  |  | 1 |
Residential real estate |  | 1,013 |  |  | — |  |  | 660 |  |  | 3 |
Consumer |  | — |  |  | — |  |  | — |  |  | — |
Total impaired loans |  | $ | 1,654 |  |  | $ | — |  |  | $ | 1,213 |  |  | $ | 5 |
Schedule of Recorded Investment and Number of Modifications for TDRs Identified During the Period | The following tables include the recorded investment and number of modifications identified during the twelve months ended December 31, 2019, 2018 and 2017, respectively. The table includes the recorded investment in the loans prior to a modification and also the recorded investment in the loans after the loans were restructured. Modifications may include adjustments to interest rates, payment amounts, extensions of maturity, court ordered concessions or other actions intended to minimize economic loss and avoid foreclosure or repossession of collateral.
|  | Twelve Months Ended December 31, 2019
(in thousands, except modifications) |  | Number of Modifications |  | Pre-Modification Outstanding Recorded Investment |  | Post-Modification Outstanding Recorded Investment |  | Specific Reserve
Troubled Debt Restructurings |  |  |  |  |  |  |  |  |  |  |
Construction and land development |  | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Other commercial real estate |  | 10 |  |  | 630 |  |  | 529 |  |  | 69 |
Other commercial |  | 7 |  |  | 366 |  |  | 271 |  |  | — |
Agricultural |  | 2 |  |  | 500 |  |  | 503 |  |  | — |
Tax exempt |  | — |  |  | — |  |  | — |  |  | — |
Residential mortgages |  | 12 |  |  | 1,427 |  |  | 1,327 |  |  | — |
Home equity |  | — |  |  | — |  |  | — |  |  | — |
Other consumer |  | — |  |  | — |  |  | — |  |  | — |
Total |  | 31 |  |  | $ | 2,923 |  |  | $ | 2,630 |  |  | $ | 69 |
|  | Twelve Months Ended December 31, 2018
(in thousands, except modifications) |  | Number of Modifications |  | Pre-Modification Outstanding Recorded Investment |  | Post-Modification Outstanding Recorded Investment |  | Specific Reserve
Troubled Debt Restructurings |  |  |  |  |  |  |  |  |
Construction and land development |  | 1 |  |  | $ | 1 |  |  | $ | 1 |  |  | $ | 1 |
Other commercial real estate |  | 9 |  |  | 1,896 |  |  | 1,564 |  |  | 153 |
Other commercial |  | 7 |  |  | 556 |  |  | 486 |  |  | 55 |
Agricultural |  | 1 |  |  | 167 |  |  | — |  |  | — |
Residential mortgages |  | 19 |  |  | 3,348 |  |  | 2,752 |  |  | 145 |
Home equity |  | 1 |  |  | 100 |  |  | 100 |  |  | — |
Other consumer |  | 3 |  |  | 13 |  |  | 11 |  |  | — |
Total |  | 41 |  |  | $ | 6,081 |  |  | $ | 4,914 |  |  | $ | 354 |
|  | Twelve Months Ended December 31, 2017
(in thousands, except modifications) |  | Number of Modifications |  | Pre-Modification Outstanding Recorded Investment |  | Post-Modification Outstanding Recorded Investment |  | Specific Reserve
Troubled Debt Restructurings |  |  |  |  |  |  |  |  |
Other commercial real estate |  | 6 |  |  | $ | 388 |  |  | $ | 222 |  |  | $ | — |
Other commercial |  | 6 |  |  | 563 |  |  | 545 |  |  | — |
Agricultural |  | 1 |  |  | 19 |  |  | 18 |  |  | — |
Residential mortgages |  | 3 |  |  | 692 |  |  | 670 |  |  | — |
Home equity |  | 1 |  |  | 13 |  |  | 13 |  |  | — |
Other consumer |  | 1 |  |  | 38 |  |  | 36 |  |  | — |
Total |  | 18 |  |  | $ | 1,713 |  |  | $ | 1,504 |  |  | $ | — |
The following table summarizes the types of loan concessions made for the periods presented:
|  | 2019 |  | 2018 |  | 2017
(in thousands, except modifications) |  | Number of Modifications |  | Post-Modification Outstanding Recorded Investment |  | Number of Modifications |  | Post-Modification Outstanding Recorded Investment |  | Number of Modifications |  | Post-Modification Outstanding Recorded Investment
Interest rate and maturity concession |  | 2 |  |  | $ | 73 |  |  | 1 |  |  | $ | 16 |  |  | 6 |  |  | $ | 725 |
Amortization and maturity concession |  | 4 |  |  | 273 |  |  | 1 |  |  | 286 |  |  | 6 |  |  | 490 |
Amortization concession |  | — |  |  | — |  |  | — |  |  | — |  |  | 1 |  |  | 94 |
Amortization, interest rate and maturity concession |  | 5 |  |  | 539 |  |  | — |  |  | — |  |  | 1 |  |  | 36 |
Amortization and interest rate concession |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Forbearance |  | 5 |  |  | 346 |  |  | 3 |  |  | 271 |  |  | — |  |  | — |
Forbearance and interest only payments |  | 7 |  |  | 692 |  |  | 6 |  |  | 121 |  |  | — |  |  | — |
Forbearance and interest rate concession |  | — |  |  | — |  |  | 1 |  |  | 49 |  |  | — |  |  | — |
Forbearance and maturity concession |  | 4 |  |  | 472 |  |  | 20 |  |  | 2,030 |  |  | — |  |  | — |
Maturity concession |  | — |  |  | — |  |  | 2 |  |  | 440 |  |  | — |  |  | — |
Restructure without concession |  | — |  |  | — |  |  | 5 |  |  | 1,419 |  |  | — |  |  | — |
Court ordered |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Other |  | 4 |  |  | 235 |  |  | 2 |  |  | 282 |  |  | 4 |  |  | 159 |
Total |  | 31 |  |  | $ | 2,630 |  |  | 41 |  |  | $ | 4,914 |  |  | 18 |  |  | $ | 1,504 |
Servicing Rights Activity | Servicing rights activity during 2019 and 2018, included in other assets, was as follows:
|  | At or for the Twelve Months Ended December 31,
(in thousands) |  | 2019 |  | 2018
Balance at beginning of year |  | $ | 3,086 |  |  | $ | 3,232 |
Acquired |  | — |  |  | — |
Additions |  | 160 |  |  | 99 |
Amortization |  | (245 | ) |  | (245 | )
Balance at end of year |  | $ | 3,001 |  |  | $ | 3,086 |

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