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Allowance for Loan Losses (Tables)

9 Months Ended

Sep. 30, 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 and nine months ended September 30, 2020 and 2019.

Allowance for loan losses:

For the three months ended September 30, 2020		Beginning balance				Charge-offs				Recoveries				Provision				Ending Balance
Commercial & Agriculture		$	2,799			$	—			$	1			$	(139	)		$	2,661
Commercial Real Estate:
Owner Occupied			3,411				(147	)			6				685				3,955
Non-Owner Occupied			9,169				—				3				1,406				10,578
Residential Real Estate			2,434				(11	)			117				(83	)			2,457
Real Estate Construction			1,844				—				1				500				2,345
Farm Real Estate			361				—				3				(4	)			360
Consumer and Other			247				(27	)			21				(21	)			220
Unallocated			155				—				—				(94	)			61
Total		$	20,420			$	(185	)		$	152			$	2,250			$	22,637

Allowance for loan losses:

For the three months ended September 30, 2019		Beginning balance				Charge-offs				Recoveries				Provision				Ending Balance
Commercial & Agriculture		$	1,828			$	—			$	61			$	43			$	1,932
Commercial Real Estate:
Owner Occupied			2,009				—				43				85				2,137
Non-Owner Occupied			5,867				—				55				226				6,148
Residential Real Estate			1,698				(20	)			67				(136	)			1,609
Real Estate Construction			1,135				—				1				47				1,183
Farm Real Estate			365				—				1				1				367
Consumer and Other			201				(16	)			16				52				253
Unallocated			683				—				—				(168	)			515
Total		$	13,786			$	(36	)		$	244			$	150			$	14,144

Allowance for loan losses:

For the nine months ended September 30, 2020		Beginning balance				Charge-offs				Recoveries				Provision				Ending Balance
Commercial & Agriculture		$	2,219			$	(15	)		$	5			$	452			$	2,661
Commercial Real Estate:
Owner Occupied			2,541				(148	)			20				1,542				3,955
Non-Owner Occupied			6,584				—				44				3,950				10,578
Residential Real Estate			1,582				(108	)			196				787				2,457
Real Estate Construction			1,250				—				3				1,092				2,345
Farm Real Estate			344				—				10				6				360
Consumer and Other			247				(54	)			55				(28	)			220
Unallocated			—				—				—				61				61
Total		$	14,767			$	(325	)		$	333			$	7,862			$	22,637

Allowance for loan losses:

For the nine months ended September 30, 2019		Beginning balance				Charge-offs				Recoveries				Provision				Ending Balance
Commercial & Agriculture		$	1,747			$	(27	)		$	65			$	147			$	1,932
Commercial Real Estate:
Owner Occupied			1,962				(60	)			282				(47	)			2,137
Non-Owner Occupied			5,803				—				99				246				6,148
Residential Real Estate			1,531				(223	)			229				72				1,609
Real Estate Construction			1,046				(24	)			1				160				1,183
Farm Real Estate			397				—				3				(33	)			367
Consumer and Other			284				(97	)			67				(1	)			253
Unallocated			909				—				—				(394	)			515
Total		$	13,679			$	(431	)		$	746			$	150			$	14,144

The following tables present, by portfolio segment, the allocation of the allowance for loan losses and related loan balances as of September 30, 2020 and December 31, 2019.

September 30, 2020		Loans acquired with credit deterioration				Loans individually evaluated for impairment				Loans collectively evaluated for impairment				Total
Allowance for loan losses:
Commercial & Agriculture		$	—			$	—			$	2,661			$	2,661
Commercial Real Estate:
Owner Occupied			—				8				3,947				3,955
Non-Owner Occupied			—				—				10,578				10,578
Residential Real Estate			—				85				2,372				2,457
Real Estate Construction			—				—				2,345				2,345
Farm Real Estate			—				—				360				360
Consumer and Other			—				—				220				220
Unallocated			—				—				61				61
Total		$	—			$	93			$	22,544			$	22,637
Outstanding loan balances:
Commercial & Agriculture		$	—			$	—			$	435,285			$	435,285
Commercial Real Estate:
Owner Occupied			—				379				260,856				261,235
Non-Owner Occupied			—				55				683,524				683,579
Residential Real Estate			377				1,168				442,415				443,960
Real Estate Construction			—				—				167,560				167,560
Farm Real Estate			—				634				34,598				35,232
Consumer and Other			—				—				14,089				14,089
Total		$	377			$	2,236			$	2,038,327			$	2,040,940

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			—				—				—				—
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

September 30, 2020		Pass				Special Mention				Substandard				Doubtful				Ending Balance
Commercial & Agriculture		$	427,539			$	6,009			$	1,737			$	—			$	435,285
Commercial Real Estate:
Owner Occupied			227,536				27,108				6,591				—				261,235
Non-Owner Occupied			597,582				83,622				2,375				—				683,579
Residential Real Estate			75,648				647				5,686				—				81,981
Real Estate Construction			153,132				—				493				—				153,625
Farm Real Estate			32,297				490				2,445				—				35,232
Consumer and Other			1,616				—				18				—				1,634
Total		$	1,515,350			$	117,876			$	19,345			$	—			$	1,652,571

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.

September 30, 2020		Residential Real Estate				Real Estate Construction				Consumer and Other				Total
Performing		$	361,979			$	13,935			$	12,455			$	388,369
Nonperforming			—				—				—				—
Total		$	361,979			$	13,935			$	12,455			$	388,369

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 September 30, 2020 and December 31, 2019.

September 30, 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		$	176			$	300			$	55			$	531			$	434,754			$	—			$	435,285			$	—
Commercial Real Estate:
Owner Occupied			168				369				359				896				260,339				—				261,235				—
Non-Owner Occupied			—				—				7				7				683,572				—				683,579				—
Residential Real Estate			84				441				1,269				1,794				441,789				377				443,960				—
Real Estate Construction			—				—				—				—				167,560				—				167,560				—
Farm Real Estate			—				—				4				4				35,228				—				35,232				—
Consumer and Other			54				6				7				67				14,022				—				14,089				—
Total		$	482			$	1,116			$	1,701			$	3,299			$	2,037,264			$	377			$	2,040,940			$	—

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 September 30, 2020 and December 31, 2019.

		September 30, 2020				December 31, 2019
Commercial & Agriculture		$	156			$	173
Commercial Real Estate:
Owner Occupied			1,241				938
Non-Owner Occupied			7				8
Residential Real Estate			3,854				4,183
Real Estate Construction			7				9
Farm Real Estate			85				284
Consumer and Other			16				4
Total		$	5,366			$	5,599

Schedule of Loan Modifications

There were no loans modified as TDRs during the three-month periods ended September 30, 2020 or 2019 or during the nine-month period ended September 30, 2020. Loan modifications that are considered TDRs completed during the nine-month period ended September 30, 2019 were as follows:

		For the Nine-Month Period Ended
		September 30, 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

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 September 30, 2020 and December 31, 2019.

		September 30, 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			149				149								168				168
Non-Owner Occupied			55				55								374				374
Residential Real Estate			993				1,017								1,571				1,643
Farm Real Estate			634				634								666				666
Total			1,831				1,855								3,146				3,218
With an allowance recorded:
Commercial Real Estate:
Owner Occupied			230				230			$	8				258				258			$	9
Residential Real Estate			175				179				85				193				197				82
Total			405				409				93				451				455				91
Total:
Commercial & Agriculture			—				—				—				367				367				—
Commercial Real Estate:
Owner Occupied			379				379				8				426				426				9
Non-Owner Occupied			55				55				—				374				374				—
Residential Real Estate			1,168				1,196				85				1,764				1,840				82
Farm Real Estate			634				634				—				666				666				—
Total		$	2,236			$	2,264			$	93			$	3,597			$	3,673			$	91

The following tables include the average recorded investment and interest income recognized for impaired financing receivables for the three-and nine-month periods ended September 30, 2020 and 2019.

		September 30, 2020								September 30, 2019
For the three months ended		Average Recorded Investment				Interest Income Recognized				Average Recorded Investment				Interest Income Recognized
Commercial & Agriculture		$	—			$	—			$	367			$	12
Commercial Real Estate—Owner Occupied			391				7				448				8
Commercial Real Estate—Non-Owner Occupied			212				5				378				6
Residential Real Estate			1,175				10				1,083				14
Farm Real Estate			644				7				681				7
Total		$	2,422			$	29			$	2,957			$	47

		September 30, 2020								September 30, 2019
For the nine months ended		Average Recorded Investment				Interest Income Recognized				Average Recorded Investment				Interest Income Recognized
Commercial & Agriculture		$	92			$	4			$	367			$	24
Commercial Real Estate—Owner Occupied			406				21				463				25
Commercial Real Estate—Non-Owner Occupied			292				15				292				15
Residential Real Estate			1,464				34				1,148				45
Farm Real Estate			655				20				687				22
Total		$	2,909			$	94			$	2,957			$	131

Schedule of Changes in Accretable Yield for PCI Loans

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

		For the Three-Month Period Ended September 30, 2020				For the Three-Month Period Ended September 30, 2019
		(In Thousands)				(In Thousands)
Balance at beginning of period		$	205			$	259
Acquisition of PCI loans			—				—
Accretion			(101	)			(3	)
Transfer from non-accretable to accretable			74				—
Balance at end of period		$	178			$	256

		For the Nine-Month Period Ended September 30, 2020				For the Nine-Month Period Ended September 30, 2019
		(In Thousands)				(In Thousands)
Balance at beginning of period		$	255			$	336
Acquisition of PCI loans			—				—
Accretion			(270	)			(80	)
Transfer fron non-accretable to accretable			193				—
Balance at end of period		$	178			$	256

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 September 30, 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		$	789			$	1,149
Carrying amount			377				467

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