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Allowance for Loan Losses (Tables)

12 Months Ended

Dec. 31, 2021

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, 2021, 2020 and 2019. The changes can be impacted by overall loan volume, adversely graded loans, historical charge-offs and economic factors.

Allowance for loan losses:

December 31, 2021		Beginning balance				Charge-offs				Recoveries				Provision (Credit)				Ending Balance
Commercial & Agriculture		$	2,810			$	(15	)		$	165			$	(360	)		$	2,600
Commercial Real Estate:
Owner Occupied			4,057				—				7				400				4,464
Non-Owner Occupied			12,451				—				395				1,014				13,860
Residential Real Estate			2,484				(120	)			302				(69	)			2,597
Real Estate Construction			2,439				—				1				(630	)			1,810
Farm Real Estate			338				—				12				(63	)			287
Consumer and Other			209				(24	)			60				(69	)			176
Unallocated			240				—				—				607				847
Total		$	25,028			$	(159	)		$	942			$	830			$	26,641

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

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

December 31, 2021		Loans acquired with credit deterioration				Loans individually evaluated for impairment				Loans collectively evaluated for impairment				Total
Allowance for loan losses:
Commercial & Agriculture		$	—			$	—			$	2,600			$	2,600
Commercial Real Estate:
Owner Occupied			—				7				4,457				4,464
Non-Owner Occupied			—				—				13,860				13,860
Residential Real Estate			—				11				2,586				2,597
Real Estate Construction			—				—				1,810				1,810
Farm Real Estate			—				—				287				287
Consumer and Other			—				—				176				176
Unallocated			—				—				847				847
Total		$	—			$	18			$	26,623			$	26,641
Outstanding loan balances:
Commercial & Agriculture		$	—			$	—			$	246,502			$	246,502
Commercial Real Estate:
Owner Occupied			—				187				295,265				295,452
Non-Owner Occupied			—				—				829,310				829,310
Residential Real Estate			290				526				429,244				430,060
Real Estate Construction			—				—				157,127				157,127
Farm Real Estate			—				509				27,910				28,419
Consumer and Other			—				—				11,009				11,009
Total		$	290			$	1,222			$	1,996,367			$	1,997,879

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

December 31, 2021		Pass				Special Mention				Substandard				Doubtful				Ending Balance
Commercial & Agriculture		$	244,787			$	526			$	1,189			$	—			$	246,502
Commercial Real Estate:
Owner Occupied			290,617				3,119				1,716				—				295,452
Non-Owner Occupied			764,181				28,042				37,087				—				829,310
Residential Real Estate			77,594				164				4,455				—				82,213
Real Estate Construction			136,149				260				5				—				136,414
Farm Real Estate			27,023				205				1,191				—				28,419
Consumer and Other			764				—				20				—				784
Total		$	1,541,115			$	32,316			$	45,663			$	—			$	1,619,094
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

December 31, 2021		Residential Real Estate				Real Estate Construction				Consumer and Other				Total
Performing		$	347,847			$	20,713			$	10,225			$	378,785
Nonperforming			—				—				—				—
Total		$	347,847			$	20,713			$	10,225			$	378,785

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

December 31, 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		$	249			$	13			$	78			$	340			$	246,162			$	—			$	246,502			$	—
Commercial Real Estate:
Owner Occupied			—				—				106				106				295,346				—				295,452				—
Non-Owner Occupied			—				—				4				4				829,306				—				829,310				—
Residential Real Estate			1,848				879				842				3,569				426,201				290				430,060				—
Real Estate Construction			—				—				—				—				157,127				—				157,127				—
Farm Real Estate			—				—				—				—				28,419				—				28,419				—
Consumer and Other			42				—				9				51				10,958				—				11,009				—
Total		$	2,139			$	892			$	1,039			$	4,070			$	1,993,519			$	290			$	1,997,879			$	—

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 December 31, 2021 and 2020.

		2021				2020
Commercial & Agriculture		$	78			$	139
Commercial Real Estate:
Owner Occupied			334				964
Non-Owner Occupied			4				6
Residential Real Estate			3,232				3,893
Real Estate Construction			5				7
Farm Real Estate			—				85
Consumer and Other			20				31
Total		$	3,673			$	5,125

Schedule of Loan Modifications

There were no loans modified during the twelve month period ended December 31, 2021 and 2020. Loan modifications that are considered TDRs completed during the twelve month periods ended December 31, 2019 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

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, 2021 and 2020.

		December 31, 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		$	—			$	—							$	757			$	757
Non-Owner Occupied			—				—								48				48
Residential Real Estate			503				528								915				940
Farm Real Estate			509				509								618				618
Total			1,012				1,037								2,338				2,363
With an allowance recorded:
Commercial & Agriculture			—				—			$	—				74				74			$	73
Commercial Real Estate:
Owner Occupied			187				187				7				223				223				5
Residential Real Estate			23				27				11				31				35				29
Total			210				214				18				328				332				107
Total:
Commercial & Agriculture			—				—				—				74				74				73
Commercial Real Estate:
Owner Occupied			187				187				7				980				980				5
Non-Owner Occupied			—				—				—				48				48				—
Residential Real Estate			526				555				11				946				975				29
Farm Real Estate			509				509				—				618				618				—
Total		$	1,222			$	1,251			$	18			$	2,666			$	2,695			$	107

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, 2021, 2020 and 2019.

For the year ended:		December 31, 2021								December 31, 2020
		Average Recorded Investment				Interest Income Recognized				Average Recorded Investment				Interest Income Recognized
Commercial & Agriculture		$	15			$	—			$	88			$	4
Commercial Real Estate:
Owner Occupied			396				18				520				27
Non-Owner Occupied			23				1				243				16
Residential Real Estate			629				31				1,361				43
Farm Real Estate			569				24				647				26
Total		$	1,632			$	74			$	2,859			$	116

For the year ended:		December 31, 2019
		Average Recorded Investment				Interest Income Recognized
Commercial & Agriculture		$	367			$	33
Commercial Real Estate:
Owner Occupied			456				32
Non-Owner Occupied			308				20
Residential Real Estate			1,271				58
Farm Real Estate			683				29
Total		$	3,085			$	172

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, 2021				At December 31, 2020
		(In Thousands)				(In Thousands)
Balance at beginning of period		$	225			$	255
Acquisition of PCI loans			—				—
Accretion			(77	)			(336	)
Transfers from non-accretable to accretable			69				306
Balance at end of period		$	217			$	225

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, 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		$	512			$	687
Carrying amount			290				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 Outstanding1
						(In thousands)
Commercial & Agriculture			2			$	498				0.03	%
Commercial Real Estate:
Non-Owner Occupied			5				4,644				0.24	%
Total			7			$	5,142				0.26	%
1 excluding PPP loans

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