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Allowance for Loan Losses (Tables)

12 Months Ended

Dec. 31, 2020

Changes in the Allowance for Loan Losses and Loan Balances Outstanding

The following tables present, by portfolio segment, the changes in the allowance for loan losses, the ending allocation of the allowance for loan losses and the loan balances outstanding for the years ended December 31, 2020, 2019 and 2018. The changes can be impacted by overall loan volume, adversely graded loans, historical charge-offs and economic factors

Allowance for loan losses:

December 31, 2020		Beginning balance				Charge-offs				Recoveries				Provision (Credit)				Ending Balance
Commercial & Agriculture		$	2,219			$	( 20	)		$	7			$	604			$	2,810
Commercial Real Estate:
Owner Occupied			2,541				( 148	)			259				1,405				4,057
Non-Owner Occupied			6,584				—				48				5,819				12,451
Residential Real Estate			1,582				( 236	)			218				920				2,484
Real Estate Construction			1,250				—				4				1,185				2,439
Farm Real Estate			344				—				13				( 19	)			338
Consumer and Other			247				( 61	)			65				( 42	)			209
Unallocated			—				—				—				240				240
Total		$	14,767			$	( 465	)		$	614			$	10,112			$	25,028

Allowance for loan losses:

December 31, 2019		Beginning balance				Charge-offs				Recoveries				Provision (Credit)				Ending Balance
Commercial & Agriculture		$	1,747			$	( 114	)		$	86			$	500			$	2,219
Commercial Real Estate:
Owner Occupied			1,962				( 161	)			289				451				2,541
Non-Owner Occupied			5,803				—				102				679				6,584
Residential Real Estate			1,531				( 294	)			259				86				1,582
Real Estate Construction			1,046				( 24	)			3				225				1,250
Farm Real Estate			397				—				5				( 58	)			344
Consumer and Other			284				( 183	)			85				61				247
Unallocated			909				—				—				( 909	)			—
Total		$	13,679			$	( 776	)		$	829			$	1,035			$	14,767

Allowance for loan losses:

December 31, 2018		Beginning balance				Charge-offs				Recoveries				Provision (Credit)				Ending Balance
Commercial & Agriculture		$	1,562			$	( 249	)		$	169			$	265			$	1,747
Commercial Real Estate:
Owner Occupied			2,043				( 193	)			158				( 46	)			1,962
Non-Owner Occupied			5,307				( 153	)			28				621				5,803
Residential Real Estate			1,910				( 105	)			208				( 482	)			1,531
Real Estate Construction			834				—				—				212				1,046
Farm Real Estate			430				—				5				( 38	)			397
Consumer and Other			290				( 203	)			100				97				284
Unallocated			758				—				—				151				909
Total		$	13,134			$	( 903	)		$	668			$	780			$	13,679

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

December 31, 2020		Loans acquired with credit deterioration				Loans individually evaluated for impairment				Loans collectively evaluated for impairment				Total
Allowance for loan losses:
Commercial & Agriculture		$	—			$	73			$	2,737			$	2,810
Commercial Real Estate:
Owner Occupied			—				5				4,052				4,057
Non-Owner Occupied			—				—				12,451				12,451
Residential Real Estate			—				29				2,455				2,484
Real Estate Construction			—				—				2,439				2,439
Farm Real Estate			—				—				338				338
Consumer and Other			—				—				209				209
Unallocated			—				—				240				240
Total		$	—			$	107			$	24,921			$	25,028
Outstanding loan balances:
Commercial & Agriculture		$	—			$	74			$	409,802			$	409,876
Commercial Real Estate:
Owner Occupied			—				980				277,433				278,413
Non-Owner Occupied			—				48				705,024				705,072
Residential Real Estate			388				946				441,254				442,588
Real Estate Construction			—				—				175,609				175,609
Farm Real Estate			—				618				32,484				33,102
Consumer and Other			—				—				12,842				12,842
Total		$	388			$	2,666			$	2,054,448			$	2,057,502

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

December 31, 2020		Pass				Special Mention				Substandard				Doubtful				Ending Balance
Commercial & Agriculture		$	401,636			$	4,472			$	3,768			$	—			$	409,876
Commercial Real Estate:
Owner Occupied			248,316				19,429				10,668				—				278,413
Non-Owner Occupied			604,909				58,270				41,893				—				705,072
Residential Real Estate			81,409				668				5,524				—				87,601
Real Estate Construction			158,207				962				492				—				159,661
Farm Real Estate			30,486				216				2,400				—				33,102
Consumer and Other			833				—				33				—				866
Total		$	1,525,796			$	84,017			$	64,778			$	—			$	1,674,591

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.

December 31, 2020		Residential Real Estate				Real Estate Construction				Consumer and Other				Total
Performing		$	354,987			$	15,948			$	11,976			$	382,911
Nonperforming			—				—				—				—
Total		$	354,987			$	15,948			$	11,976			$	382,911

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 December 31, 2020 and 2019.

December 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		$	117			$	25			$	50			$	192			$	409,684			$	—			$	409,876			$	—
Commercial Real Estate:
Owner Occupied			—				4				102				106				278,307				—				278,413				—
Non-Owner Occupied			—				—				6				6				705,066				—				705,072				—
Residential Real Estate			1,059				867				1,314				3,240				438,960				388				442,588				—
Real Estate Construction			—				—				—				—				175,609				—				175,609				—
Farm Real Estate			—				—				4				4				33,098				—				33,102				—
Consumer and Other			59				1				16				76				12,766				—				12,842				—
Total		$	1,235			$	897			$	1,492			$	3,624			$	2,053,490			$	388			$	2,057,502			$	—

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 December 31, 2020 and 2019.

		2020				2019
Commercial & Agriculture		$	139			$	173
Commercial Real Estate:
Owner Occupied			964				938
Non-Owner Occupied			6				8
Residential Real Estate			3,893				4,183
Real Estate Construction			7				9
Farm Real Estate			85				284
Consumer and Other			31				4
Total		$	5,125			$	5,599

Schedule of Loan Modifications

There were no loans modified during the twelve month period ended December 31, 2020.  Loan modifications that are considered TDRs completed during the twelve month periods ended December 31, 2019 and 2018 were as follows:

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

		For the Twelve Month Period Ended December 31, 2018
		Number of Contracts				Pre- Modification Outstanding Recorded Investment				Post- Modification Outstanding Recorded Investment
Commercial & Agriculture			—			$	—			$	—
Commercial Real Estate:
Owner Occupied			—				—				—
Non-Owner Occupied			—				—				—
Residential Real Estate			1				23				23
Real Estate Construction			—				—				—
Farm Real Estate			1				110				110
Consumer and Other			—				—				—
Total Loan Modifications			2			$	133			$	133

Impaired Financing Receivables Excluding PCI Loans

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

		December 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			757				757								168				168
Non-Owner Occupied			48				48								374				374
Residential Real Estate			915				940								1,571				1,643
Farm Real Estate			618				618								666				666
Total			2,338				2,363								3,146				3,218
With an allowance recorded:
Commercial & Agriculture			74				74			$	73				—				—			$	—
Commercial Real Estate:
Owner Occupied			223				223				5				258				258				9
Residential Real Estate			31				35				29				193				197				82
Farm Real Estate			—				—				—				—				—				—
Total			328				332				107				451				455				91
Total:
Commercial & Agriculture			74				74				73				367				367				—
Commercial Real Estate:
Owner Occupied			980				980				5				426				426				9
Non-Owner Occupied			48				48				—				374				374				—
Residential Real Estate			946				975				29				1,764				1,840				82
Farm Real Estate			618				618				—				666				666				—
Total		$	2,666			$	2,695			$	107			$	3,597			$	3,673			$	91

The following tables include the average recorded investment and interest income recognized for impaired financing receivables as of, and for the years ended, December 31, 2020, 2019 and 2018.

For the year ended:		December 31, 2020								December 31, 2019
		Average Recorded Investment				Interest Income Recognized				Average Recorded Investment				Interest Income Recognized
Commercial & Agriculture		$	88			$	4			$	367			$	33
Commercial Real Estate:
Owner Occupied			520				27				456				32
Non-Owner Occupied			243				16				308				20
Residential Real Estate			1,361				43				1,271				58
Farm Real Estate			647				26				683				29
Total		$	2,859			$	116			$	3,085			$	172

For the year ended:		December 31, 2018
		Average Recorded Investment				Interest Income Recognized
Commercial & Agriculture		$	636			$	25
Commercial Real Estate:
Owner Occupied			610				33
Non-Owner Occupied			39				5
Residential Real Estate			1,519				75
Farm Real Estate			716				29
Total		$	3,520			$	167

Schedule of Changes in Amortized Yield for PCI Loans

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

		At December 31, 2020				At December 31, 2019
		(In Thousands)				(In Thousands)
Balance at beginning of period		$	255			$	336
Acquisition of PCI loans			—				—
Accretion			( 336	)			( 164	)
Transfers from non-accretable to accretable			306				83
Balance at end of period		$	225			$	255

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 December 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		$	687			$	1,149
Carrying amount			388				467

CARES Act [Member]

Schedule of Loan Modifications

  Details with respect to loan modifications that remain on deferred status are as follows:

		Number of						Percent of
Type of Loan		Loans		Balance				Loans Outstanding1
				(In thousands)
Commercial & Agriculture		21		$	4,069				0.22	%
Commercial Real Estate:
Owner Occupied		12			13,072				0.71	%
Non-Owner Occupied		19			51,027				2.77	%
Residential Real Estate		1			180				0.01	%
Real Estate Construction		2			5,438				0.30	%
Total		55		$	73,786				4.01	%
1 excluding PPP loans

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