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


	Three Months Ended June 30,
(in thousands)	2020		2019
Balance at beginning of period	$	6,839	$	4,150
Reclassification from nonaccretable difference for loans with improved cash flows		370		402
Accretion		(982)		(357)
Balance at end of period	$	6,227	$	4,195


	Six Months Ended June 30,
(in thousands)	2020		2019
Balance at beginning of period	$	7,367	$	4,377
Reclassification from nonaccretable difference for loans with improved cash flows		424		624
Accretion		(1,564)		(806)
Balance at end of period	$	6,227	$	4,195

Summary of Information Pertaining to Non-Accrual Loans


	June 30, 2020						December 31, 2019
	Business						Business
	Activities		Acquired				Activities		Acquired
(in thousands)	Loans		Loans		Total		Loans		Loans		Total
Commercial real estate:
Construction and land development	$	267	$	—	$	267	$	258	$	—	$	258
Other commercial real estate		1,487		2,227		3,714		2,888		343		3,231
Total commercial real estate		1,754		2,227		3,981		3,146		343		3,489

Commercial and industrial:
Commercial		803		459		1,262		932		626		1,558
Agricultural		528		—		528		278		—		278
Tax exempt		—		—		—		—		—		—
Total commercial and industrial		1,331		459		1,790		1,210		626		1,836

Total commercial loans		3,085		2,686		5,771		4,356		969		5,325

Residential real estate:
Residential mortgages		4,041		3,153		7,194		3,362		1,973		5,335
Total residential real estate		4,041		3,153		7,194		3,362		1,973		5,335

Consumer:
Home equity		618		388		1,006		615		254		869
Other consumer		17		—		17		21		—		21
Total consumer		635		388		1,023		636		254		890

Total loans	$	7,761	$	6,227	$	13,988	$	8,354	$	3,196	$	11,550

Summary of Impaired Loans

Business Activities Loans


	June 30, 2020
	Recorded		Unpaid Principal		Related
(in thousands)	Investment		Balance		Allowance
With no related allowance:
Construction and land development	$	—	$	—	$	—
Other commercial real estate		1,344		1,449		—
Commercial		625		714		—
Agricultural		290		428		—
Tax exempt loans		—		—		—
Residential real estate		1,875		2,036		—
Home equity		—		—		—
Other consumer		—		—		—

With an allowance recorded:
Construction and land development		267		265		213
Other commercial real estate		871		924		474
Commercial		134		134		18
Agricultural		—		—		—
Tax exempt loans		—		—		—
Residential real estate		521		587		60
Home equity		13		13		1
Other consumer		—		—		—

Total
Commercial real estate		2,482		2,638		687
Commercial and industrial		1,049		1,276		18
Residential real estate		2,396		2,623		60
Consumer		13		13		1
Total impaired loans	$	5,940	$	6,550	$	766

Acquired Loans


	June 30, 2020
	Recorded		Unpaid Principal		Related
(in thousands)	Investment		Balance		Allowance
With no related allowance:
Construction and land development	$	—	$	—	$	—
Other commercial real estate		1,518		1,525		—
Commercial		284		373		—
Agricultural		—		—		—
Tax exempt loans		—		—		—
Residential real estate		401		590		—
Home equity		—		—		—
Other consumer		—		—		—

With an allowance recorded:
Construction and land development		—		—		—
Other commercial real estate		884		907		365
Commercial		72		74		9
Agricultural		—		—		—
Tax exempt loans		—		—		—
Residential real estate		524		707		67
Home equity		—		—		—
Other consumer		—		—		—

Total
Commercial real estate		2,402		2,432		365
Commercial and industrial		356		447		9
Residential real estate		925		1,297		67
Consumer		—		—		—
Total impaired loans	$	3,683	$	4,176	$	441

Business Activities Loans


	December 31, 2019
	Recorded		Unpaid Principal		Related
(in thousands)	Investment		Balance		Allowance
With no related allowance:
Construction and land development	$	—	$	—	$	—
Other commercial real estate		1,911		1,957		—
Commercial		710		773		—
Agricultural		361		261		—
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
	Recorded		Unpaid Principal		Related
(in thousands)	Investment		Balance		Allowance
With no related allowance:
Construction and land development	$	—	$	—	$	—
Other commercial real estate		90		90		—
Commercial		385		481		—
Agricultural		—		—		—
Tax exempt		—		—		—
Residential mortgages		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		—		—		—
Residential mortgages		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

Schedule of Recorded Investment and Number of Modifications for TDRs

The following tables include the recorded investment and number of modifications identified during the three and six months ended June 30, 2020 and 2019, 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. There were no modifications qualifying as TDR’s for the three months ended June 30, 2020.


	Three Months Ended June 30, 2019
		Pre-Modification		Post-Modification
	Number of	Outstanding Recorded		Outstanding Recorded
(in thousands, except modifications)	Modifications	Investment		Investment
Troubled Debt Restructurings
Other commercial real estate	2		186		177
Commercial	1		12		12
Residential mortgages	2		152		116
Total	5	$	350	$	305


	Six Months Ended June 30, 2020
		Pre-Modification		Post-Modification
	Number of	Outstanding Recorded		Outstanding Recorded
(in thousands, except modifications)	Modifications	Investment		Investment
Troubled Debt Restructurings
Other commercial real estate	1	$	54	$	252
Other commercial	3		41		196
Home equity	1		26		25
Other consumer	1		9		9
Total	6	$	130	$	482


	Six Months Ended June 30, 2019
		Pre-Modification			Post-Modification
	Number of	Outstanding Recorded		Outstanding Recorded
(in thousands, except modifications)	Modifications	Investment		Investment
Troubled Debt Restructurings
Other commercial real estate	5	$	299	$	290
Other commercial	3		43		43
Residential mortgages	8		682		644
Total	16	$	1,024	$	977

The following tables summarize the types of loan concessions made for the periods presented:


	Three Months Ended June 30,
	2020			2019
		Post-Modification			Post-Modification
		Outstanding			Outstanding
	Number of	Recorded		Number of	Recorded
(in thousands, except modifications)	Modifications	Investment		Modifications	Investment
Troubled Debt Restructurings
Interest only payments and maturity concession	—	$	—	1	$	70
Forbearance and interest only payments	—		—	2		131
Forbearance and maturity concession	—		—	1		46
Other	—		—	1		58
Total	—	$	—	5	$	305


	Six Months Ended June 30,
	2020			2019
		Post-Modification			Post-Modification
		Outstanding			outstanding
	Number of	Recorded		Number of	Recorded
(in thousands, except modifications)	Modifications	Investment		Modifications	Investment
Troubled Debt Restructurings
Interest rate and maturity concession	—	$	—	—	$	—
Interest only payments and maturity concession	—		—	2		75
Interest rate, forbearance and maturity concession	4		448	—		—
Amortization and maturity concession	—		—	4		275
Forbearance	—		—	1		77
Forbearance and interest only payments	1		25	4		243
Forbearance and maturity concession	—		—	4		249
Maturity concession	1		9	—		—
Other	—		—	1		58
Total	6	$	482	16	$	977