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Allowance for Loan Losses (Tables)

3 Months Ended

Mar. 31, 2020

Text Block [Abstract]

Changes in the Allowance for Loan Losses

The following tables present, by portfolio segment, the changes in the allowance for loan losses for the three months ended March 31, 2020.

Allowance for loan losses:

For the three months ended March 31, 2020		Beginning balance				Charge-offs				Recoveries				Provision				Ending Balance
Commercial & Agriculture		$	2,219			$	—			$	1			$	180			$	2,400
Commercial Real Estate:
Owner Occupied			2,541				—				7				262				2,810
Non-Owner Occupied			6,584				—				3				1,030				7,617
Residential Real Estate			1,582				(23	)			48				343				1,950
Real Estate Construction			1,250				—				1				355				1,606
Farm Real Estate			344				—				2				(36	)			310
Consumer and Other			247				(1	)			17				(17	)			246
Unallocated			—				—				—				9				9
Total		$	14,767			$	(24	)		$	79			$	2,126			$	16,948

Allowance for loan losses:

For the three months ended March 31, 2019		Beginning balance				Charge-offs				Recoveries				Provision				Ending Balance
Commercial & Agriculture		$	1,747			$	—			$	1			$	86			$	1,834
Commercial Real Estate:
Owner Occupied			1,962				(60	)			223				(146	)			1,979
Non-Owner Occupied			5,803				—				14				172				5,989
Residential Real Estate			1,531				(98	)			124				(123	)			1,434
Real Estate Construction			1,046				(24	)			—				(51	)			971
Farm Real Estate			397				—				1				(32	)			366
Consumer and Other			284				(57	)			19				5				251
Unallocated			909				—				—				89				998
Total		$	13,679			$	(239	)		$	382			$	—			$	13,822

The following tables present, by portfolio segment, the allocation of the allowance for loan losses and related loan balances as of March 31, 2020 and December 31, 2019.

March 31, 2020		Loans acquired with credit deterioration				Loans individually evaluated for impairment				Loans collectively evaluated for impairment				Total
Allowance for loan losses:
Commercial & Agriculture		$	—			$	—			$	2,400			$	2,400
Commercial Real Estate:
Owner Occupied			—				9				2,801				2,810
Non-Owner Occupied			—				—				7,617				7,617
Residential Real Estate			—				83				1,867				1,950
Real Estate Construction			—				—				1,606				1,606
Farm Real Estate			—				—				310				310
Consumer and Other			—				—				246				246
Unallocated			—				—				9				9
Total		$	—			$	92			$	16,856			$	16,948
Outstanding loan balances:
Commercial & Agriculture		$	—			$	—			$	201,860			$	201,860
Commercial Real Estate:
Owner Occupied			—				415				255,218				255,633
Non-Owner Occupied			—				371				615,821				616,192
Residential Real Estate			484				1,742				456,252				458,478
Real Estate Construction			—				—				163,807				163,807
Farm Real Estate			—				665				31,487				32,152
Consumer and Other			—				—				15,003				15,003
Total		$	484			$	3,193			$	1,739,448			$	1,743,125

December 31, 2019		Loans acquired with credit deterioration				Loans individually evaluated for impairment				Loans collectively evaluated for impairment				Total
Allowance for loan losses:
Commercial & Agriculture		$	—			$	—			$	2,219			$	2,219
Commercial Real Estate:
Owner Occupied			—				9				2,532				2,541
Non-Owner Occupied			—				—				6,584				6,584
Residential Real Estate			—				82				1,500				1,582
Real Estate Construction			—				—				1,250				1,250
Farm Real Estate			—				—				344				344
Consumer and Other			—				—				247				247
Unallocated			—				—				0				0
Total		$	—			$	91			$	14,676			$	14,767
Outstanding loan balances:
Commercial & Agriculture		$	—			$	367			$	202,743			$	203,110
Commercial Real Estate:
Owner Occupied			—				426				245,180				245,606
Non-Owner Occupied			—				374				591,848				592,222
Residential Real Estate			467				1,764				460,801				463,032
Real Estate Construction			—				—				155,825				155,825
Farm Real Estate			—				666				33,448				34,114
Consumer and Other			—				—				15,061				15,061
Total		$	467			$	3,597			$	1,704,906			$	1,708,970

Credit Exposures by Internally Assigned Grades

March 31, 2020		Pass				Special Mention				Substandard				Doubtful				Ending Balance
Commercial & Agriculture		$	197,330			$	2,121			$	2,409			$	—			$	201,860
Commercial Real Estate:
Owner Occupied			246,602				5,970				3,061				—				255,633
Non-Owner Occupied			612,645				2,126				1,421				—				616,192
Residential Real Estate			72,553				507				6,413				—				79,473
Real Estate Construction			148,589				—				9				—				148,598
Farm Real Estate			28,980				551				2,621				—				32,152
Consumer and Other			779				—				14				—				793
Total		$	1,307,478			$	11,275			$	15,948			$	—			$	1,334,701

December 31, 2019		Pass				Special Mention				Substandard				Doubtful				Ending Balance
Commercial & Agriculture		$	199,649			$	2,236			$	1,225			$	—			$	203,110
Commercial Real Estate:
Owner Occupied			237,171				5,617				2,818				—				245,606
Non-Owner Occupied			588,633				2,155				1,434				—				592,222
Residential Real Estate			73,289				528				6,495				—				80,312
Real Estate Construction			145,251				—				9				—				145,260
Farm Real Estate			30,808				567				2,739				—				34,114
Consumer and Other			1,289				—				6				—				1,295
Total		$	1,276,090			$	11,103			$	14,726			$	—			$	1,301,919

Performing and Nonperforming Loans

Certain TDRs are classified as nonperforming at the time of restructure and may only be returned to performing status after considering the borrower’s sustained repayment performance for a reasonable period, generally six months.

March 31, 2020		Residential Real Estate				Real Estate Construction				Consumer and Other				Total
Performing		$	379,005			$	15,209			$	14,193			$	408,407
Nonperforming			—				—				17				17
Total		$	379,005			$	15,209			$	14,210			$	408,424

December 31, 2019		Residential Real Estate				Real Estate Construction				Consumer and Other				Total
Performing		$	382,720			$	10,565			$	13,766			$	407,051
Nonperforming			—				—				—				—
Total		$	382,720			$	10,565			$	13,766			$	407,051

Aging Analysis of Past Due Loans

The following tables include an aging analysis of the recorded investment of past due loans outstanding as of March 31, 2020 and December 31, 2019.

March 31, 2020		30-59 Days Past Due				60-89 Days Past Due				90 Days or Greater				Total Past Due				Current				Purchased Credit- Impaired Loans				Total Loans				Past Due 90 Days and Accruing
Commercial & Agriculture		$	422			$	—			$	120			$	542			$	201,318			$	—			$	201,860			$	—
Commercial Real Estate:
Owner Occupied			179				327				592				1,098				254,535				—				255,633				—
Non-Owner Occupied			170				—				8				178				616,014				—				616,192				—
Residential Real Estate			3,323				79				1,962				5,364				452,630				484				458,478				—
Real Estate Construction			50				—				—				50				163,757				—				163,807				—
Farm Real Estate			26				—				6				32				32,120				—				32,152				—
Consumer and Other			72				40				20				132				14,871				—				15,003				17
Total		$	4,242			$	446			$	2,708			$	7,396			$	1,735,245			$	484			$	1,743,125			$	17

December 31, 2019		30-59 Days Past Due				60-89 Days Past Due				90 Days or Greater				Total Past Due				Current				Purchased Credit- Impaired Loans				Total Loans				Past Due 90 Days and Accruing
Commercial & Agriculture		$	27			$	35			$	106			$	168			$	202,942			$	—			$	203,110			$	—
Commercial Real Estate:
Owner Occupied			453				63				663				1,179				244,427				—				245,606				—
Non-Owner Occupied			—				—				8				8				592,214				—				592,222				—
Residential Real Estate			2,399				198				1,775				4,372				458,193				467				463,032				—
Real Estate Construction			—				—				—				—				155,825				—				155,825				—
Farm Real Estate			—				—				7				7				34,107				—				34,114				—
Consumer and Other			129				46				—				175				14,886				—				15,061				—
Total		$	3,008			$	342			$	2,559			$	5,909			$	1,702,594			$	467			$	1,708,970			$	—

Summary of Nonaccrual Loans Excluding Purchased Credit-Impaired (PCI) Loans

The following table presents loans on nonaccrual status, excluding purchased credit-impaired (PCI) loans, as of March 31, 2020 and December 31, 2019.

		March 31, 2020				December 31, 2019
Commercial & Agriculture		$	160			$	173
Commercial Real Estate:
Owner Occupied			855				938
Non-Owner Occupied			8				8
Residential Real Estate			4,256				4,183
Real Estate Construction			9				9
Farm Real Estate			274				284
Consumer and Other			12				4
Total		$	5,574			$	5,599

Schedule of Loan Modifications

There were no loans modified as TDRs during the period ended March 31, 2020. Loan modifications that are considered TDRs completed during the period ended March 31, 2019 were as follows:

		For the Three-Month Period Ended
		March 31, 2019
		Number of Contracts				Pre- Modification Outstanding Recorded Investment				Post- Modification Outstanding Recorded Investment
Commercial & Agriculture			—			$	—			$	—
Commercial Real Estate—Owner Occupied			—				—				—
Commercial Real Estate—Non-Owner Occupied			1				382				382
Residential Real Estate			—				—				—
Real Estate Construction			—				—				—
Farm Real Estate			—				—				—
Consumer and Other			—				—				—
Total Loan Modifications			1			$	382			$	382

As of May 5, 2020, we had modified 653 loans aggregating $357,549 from customers impacted by the COVID-19 pandemic.  These modifications consist primarily of deferral of principal and interest payments.  Of these modifications, $357,549, or 100%, were performing in accordance with their terms.  Details with respect to actual loan modifications are as follows:

		Number of								Weighted Average
Type of Loan		Loans				Balance				Interest Rate
						(In thousands)
Commercial & Agriculture			215			$	49,944				4.74	%
Commercial Real Estate:
Owner Occupied			163				78,983				4.84	%
Non-Owner Occupied			114				183,935				4.36	%
Residential Real Estate			119				19,860				4.51	%
Real Estate Construction			15				23,898				4.46	%
Farm Real Estate			6				578				5.18	%
Consumer and Other			21				351				4.56	%
Total			653			$	357,549				4.54	%

Impaired Loans Excluding PCI Loans

The following table includes the recorded investment and unpaid principal balances for impaired loans, excluding PCI loans, with the associated allowance amount, if applicable, as of March 31, 2020 and December 31, 2019.

		March 31, 2020												December 31, 2019
		Recorded Investment				Unpaid Principal Balance				Related Allowance				Recorded Investment				Unpaid Principal Balance				Related Allowance
With no related allowance recorded:
Commercial & Agriculture		$	—			$	—							$	367			$	367
Commercial Real Estate:
Owner Occupied			162				162								168				168
Non-Owner Occupied			371				371								374				374
Residential Real Estate			1,555				1,627								1,571				1,643
Farm Real Estate			665				665								666				666
Total			2,753				2,825								3,146				3,218
With an allowance recorded:
Commercial Real Estate:
Owner Occupied			253				253			$	9				258				258			$	9
Residential Real Estate			187				191				83				193				197				82
Farm Real Estate			—				—				—				—				—				—
Total			440				444				92				451				455				91
Total:
Commercial & Agriculture			—				—				—				367				367				—
Commercial Real Estate:
Owner Occupied			415				415				9				426				426				9
Non-Owner Occupied			371				371				—				374				374				—
Residential Real Estate			1,742				1,818				83				1,764				1,840				82
Farm Real Estate			665				665				—				666				666				—
Total		$	3,193			$	3,269			$	92			$	3,597			$	3,673			$	91

The following table includes the average recorded investment and interest income recognized for impaired financing receivables for the three-month periods ended March 31, 2020 and 2019.

		March 31, 2020								March 31, 2019
For the three months ended		Average Recorded Investment				Interest Income Recognized				Average Recorded Investment				Interest Income Recognized
Commercial & Agriculture		$	183			$	4			$	367			$	6
Commercial Real Estate—Owner Occupied			421				7				478				8
Commercial Real Estate—Non-Owner Occupied			372				5				206				4
Residential Real Estate			1,753				13				1,213				16
Farm Real Estate			666				7				694				7
Total		$	3,395			$	36			$	2,958			$	41

Schedule of Changes in Amortized Yield for PCI Loans

Changes in the amortizable yield for PCI loans were as follows, since acquisition: 

		For the Three-Month Period Ended March 31, 2020				For the Three-Month Period Ended March 31, 2019
		(In Thousands)				(In Thousands)
Balance at beginning of period		$	255			$	336
Acquisition of PCI loans			—				—
Accretion			(162	)			(10	)
Transfer from non-accretable to accretable			113				—
Balance at end of period		$	206			$	326

Schedule of Loans Acquired and Accounted

The following table presents additional information regarding loans acquired and accounted for in accordance with ASC 310-30:

		At March 31, 2020				At December 31, 2019
		Acquired Loans with Specific Evidence of Deterioration of Credit Quality (ASC 310-30)				Acquired Loans with Specific Evidence of Deterioration of Credit Quality (ASC 310-30)
		(In Thousands)
Outstanding balance		$	1,004			$	1,149
Carrying amount			484				467

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