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Allowance for Loan Losses (Tables)

9 Months Ended

Sep. 30, 2021

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, 2021 and 2020.

Allowance for loan losses:

For the three months ended September 30, 2021		Beginning balance				Charge-offs				Recoveries				Provision				Ending Balance
Commercial & Agriculture		$	2,320			$	—			$	1			$	191			$	2,512
Commercial Real Estate:
Owner Occupied			4,027				—				—				389				4,416
Non-Owner Occupied			13,546				—				381				(757	)			13,170
Residential Real Estate			2,531				(77	)			53				89				2,596
Real Estate Construction			2,177				—				—				282				2,459
Farm Real Estate			290				—				3				15				308
Consumer and Other			202				—				10				—				212
Unallocated			1,104				—				—				(209	)			895
Total		$	26,197			$	(77	)		$	448			$	—			$	26,568

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 nine months ended September 30, 2021		Beginning balance				Charge-offs				Recoveries				Provision				Ending Balance
Commercial & Agriculture		$	2,810			$	(15	)		$	164			$	(447	)		$	2,512
Commercial Real Estate:
Owner Occupied			4,057				—				6				353				4,416
Non-Owner Occupied			12,451				—				392				327				13,170
Residential Real Estate			2,484				(114	)			232				(6	)			2,596
Real Estate Construction			2,439				—				1				19				2,459
Farm Real Estate			338				—				9				(39	)			308
Consumer and Other			209				(19	)			54				(32	)			212
Unallocated			240				—				—				655				895
Total		$	25,028			$	(148	)		$	858			$	830			$	26,568

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

The following tables present, by portfolio segment, the allocation of the allowance for loan losses and related loan balances as of September 30, 2021 and December 31, 2020.

September 30, 2021		Loans acquired with credit deterioration				Loans individually evaluated for impairment				Loans collectively evaluated for impairment				Total
Allowance for loan losses:
Commercial & Agriculture		$	—			$	—			$	2,512			$	2,512
Commercial Real Estate:
Owner Occupied			—				55				4,361				4,416
Non-Owner Occupied			—				—				13,170				13,170
Residential Real Estate			—				18				2,578				2,596
Real Estate Construction			—				—				2,459				2,459
Farm Real Estate			—				—				308				308
Consumer and Other			—				—				212				212
Unallocated			—				—				895				895
Total		$	—			$	73			$	26,495			$	26,568
Outstanding loan balances:
Commercial & Agriculture		$	—			$	—			$	276,741			$	276,741
Commercial Real Estate:
Owner Occupied			—				205				292,520				292,725
Non-Owner Occupied			—				—				788,898				788,898
Residential Real Estate			296				545				423,712				424,553
Real Estate Construction			—				—				179,491				179,491
Farm Real Estate			—				522				29,625				30,147
Consumer and Other			—				—				12,259				12,259
Total		$	296			$	1,272			$	2,003,246			$	2,004,814

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

Credit Exposures by Internally Assigned Grades

September 30, 2021		Pass				Special Mention				Substandard				Doubtful				Ending Balance
Commercial & Agriculture		$	273,617			$	1,700			$	1,424			$	—			$	276,741
Commercial Real Estate:
Owner Occupied			279,409				5,120				8,196				—				292,725
Non-Owner Occupied			706,117				45,334				37,447				—				788,898
Residential Real Estate			75,337				266				4,387				—				79,990
Real Estate Construction			162,772				268				457				—				163,497
Farm Real Estate			28,711				206				1,230				—				30,147
Consumer and Other			913				—				21				—				934
Total		$	1,526,876			$	52,894			$	53,162			$	—			$	1,632,932

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

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, 2021		Residential Real Estate				Real Estate Construction				Consumer and Other				Total
Performing		$	344,563			$	15,994			$	11,325			$	371,882
Nonperforming			—				—				—				—
Total		$	344,563			$	15,994			$	11,325			$	371,882

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

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, 2021 and December 31, 2020.

September 30, 2021		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		$	400			$	—			$	—			$	400			$	276,341			$	—			$	276,741			$	—
Commercial Real Estate:
Owner Occupied			—				10				575				585				292,140				—				292,725				430
Non-Owner Occupied			—				—				4				4				788,894				—				788,898				—
Residential Real Estate			147				248				766				1,161				423,096				296				424,553				—
Real Estate Construction			—				—				—				—				179,491				—				179,491				—
Farm Real Estate			—				—				—				—				30,147				—				30,147				—
Consumer and Other			87				4				9				100				12,159				—				12,259				—
Total		$	634			$	262			$	1,354			$	2,250			$	2,002,268			$	296			$	2,004,814			$	430

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			$	—

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, 2021 and December 31, 2020.

		September 30, 2021				December 31, 2020
Commercial & Agriculture		$	—			$	139
Commercial Real Estate:
Owner Occupied			359				964
Non-Owner Occupied			4				6
Residential Real Estate			3,129				3,893
Real Estate Construction			6				7
Farm Real Estate			—				85
Consumer and Other			21				31
Total		$	3,519			$	5,125

Impaired Loans Excluding Purchased-Credit Impaired ("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, 2021 and December 31, 2020.

		September 30, 2021												December 31, 2020
		Recorded Investment				Unpaid Principal Balance				Related Allowance				Recorded Investment				Unpaid Principal Balance				Related Allowance
With no related allowance recorded:
Commercial Real Estate:
Owner Occupied		$	12			$	12							$	757			$	757
Non-Owner Occupied			—				—								48				48
Residential Real Estate			514				539								915				940
Farm Real Estate			522				522								618				618
Total			1,048				1,073								2,338				2,363
With an allowance recorded:
Commercial & Agriculture			—				—			$	—				74				74			$	73
Commercial Real Estate:
Owner Occupied			193				193				55				223				223				5
Residential Real Estate			31				34				18				31				35				29
Total			224				227				73				328				332				107
Total:
Commercial & Agriculture			—				—				—				74				74				73
Commercial Real Estate:
Owner Occupied			205				205				55				980				980				5
Non-Owner Occupied			—				—				—				48				48				—
Residential Real Estate			545				573				18				946				975				29
Farm Real Estate			522				522				—				618				618				—
Total		$	1,272			$	1,300			$	73			$	2,666			$	2,695			$	107

The following table includes the average recorded investment and interest income recognized for impaired financing receivables for the three- and nine-month periods ended September 30, 2021 and 2020.

		September 30, 2021								September 30, 2020
For the three months ended		Average Recorded Investment				Interest Income Recognized				Average Recorded Investment				Interest Income Recognized
Commercial Real Estate—Owner Occupied		$	252			$	4			$	391			$	7
Commercial Real Estate—Non-Owner Occupied			15				—				212				5
Residential Real Estate			551				8				1,175				10
Farm Real Estate			557				6				644				7
Total		$	1,375			$	18			$	2,422			$	29

		September 30, 2021								September 30, 2020
For the nine months ended		Average Recorded Investment				Interest Income Recognized				Average Recorded Investment				Interest Income Recognized
Commercial & Agriculture		$	19			$	—			$	92			$	4
Commercial Real Estate—Owner Occupied			449				15				406				21
Commercial Real Estate—Non-Owner Occupied			29				1				292				15
Residential Real Estate			654				24				1,464				34
Farm Real Estate			584				18				655				20
Total		$	1,735			$	58			$	2,909			$	94

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, 2021				For the Three-Month Period Ended September 30, 2020
		(In Thousands)				(In Thousands)
Balance at beginning of period		$	224			$	205
Acquisition of PCI loans			—				—
Accretion			(6	)			(101	)
Transfer from non-accretable to accretable			—				74
Balance at end of period		$	218			$	178

		For the Nine-Month Period Ended September 30, 2021				For the Nine-Month Period Ended September 30, 2020
		(In Thousands)				(In Thousands)
Balance at beginning of period		$	225			$	255
Acquisition of PCI loans			—				—
Accretion			(62	)			(270	)
Transfer from non-accretable to accretable			55				193
Balance at end of period		$	218			$	178

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, 2021				At December 31, 2020
		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		$	525			$	687
Carrying amount			296				388

CARES Act [Member]

Schedule of Loan Modifications

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

Type of Loan		Number of Loans				Balance				Percent of Loans Outstanding
						(In thousands)
Commercial & Agriculture			6			$	1,571				0.08	%
Commercial Real Estate:
Owner Occupied			2				2,591				0.13	%
Non-Owner Occupied			9				14,174				0.71	%
Real Estate Construction			1				451				0.02	%
Total			18			$	18,787				0.94	%

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