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Allowance for Loan Losses (Tables)

3 Months Ended

Mar. 31, 2022

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, 2022 and March 31, 2021.

Allowance for loan losses:

For the three months ended March 31, 2022		Beginning balance				Charge-offs				Recoveries				Provision				Ending Balance
Commercial & Agriculture		$	2,600			$	—			$	1			$	(17	)		$	2,584
Commercial Real Estate:
Owner Occupied			4,464				—				—				130				4,594
Non-Owner Occupied			13,860				—				48				669				14,577
Residential Real Estate			2,597				(1	)			61				(45	)			2,612
Real Estate Construction			1,810				—				—				53				1,863
Farm Real Estate			287				—				2				(40	)			249
Consumer and Other			176				(29	)			10				(21	)			136
Unallocated			847				—				—				(429	)			418
Total		$	26,641			$	(30	)		$	122			$	300			$	27,033

Allowance for loan losses:

For the three months ended March 31, 2021		Beginning balance				Charge-offs				Recoveries				Provision				Ending Balance
Commercial & Agriculture		$	2,810			$	—			$	145			$	(595	)		$	2,360
Commercial Real Estate:
Owner Occupied			4,057				—				6				(14	)			4,049
Non-Owner Occupied			12,451				—				7				751				13,209
Residential Real Estate			2,484				(37	)			142				(80	)			2,509
Real Estate Construction			2,439				—				1				462				2,902
Farm Real Estate			338				—				3				(58	)			283
Consumer and Other			209				(9	)			17				(47	)			170
Unallocated			240				—				—				411				651
Total		$	25,028			$	(46	)		$	321			$	830			$	26,133

The following tables present, by portfolio segment, the allocation of the allowance for loan losses and related loan balances as of March 31, 2022 and December 31, 2021.

March 31, 2022		Loans acquired with credit deterioration				Loans individually evaluated for impairment				Loans collectively evaluated for impairment				Total
Allowance for loan losses:
Commercial & Agriculture		$	—			$	—			$	2,584			$	2,584
Commercial Real Estate:
Owner Occupied			—				6				4,588				4,594
Non-Owner Occupied			—				—				14,577				14,577
Residential Real Estate			—				12				2,600				2,612
Real Estate Construction			—				—				1,863				1,863
Farm Real Estate			—				—				249				249
Consumer and Other			—				—				136				136
Unallocated			—				—				418				418
Total		$	—			$	18			$	27,015			$	27,033
Outstanding loan balances:
Commercial & Agriculture		$	—			$	—			$	218,443			$	218,443
Commercial Real Estate:
Owner Occupied			—				181				301,171				301,352
Non-Owner Occupied			—				—				869,663				869,663
Residential Real Estate			290				514				431,966				432,770
Real Estate Construction			—				—				161,651				161,651
Farm Real Estate			—				507				24,141				24,648
Consumer and Other			—				—				9,661				9,661
Total		$	290			$	1,202			$	2,016,696			$	2,018,188

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			—				0				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

Credit Exposures by Internally Assigned Grades

March 31, 2022		Pass				Special Mention				Substandard				Doubtful				Ending Balance
Commercial & Agriculture		$	208,752			$	8,351			$	1,340			$	—			$	218,443
Commercial Real Estate:
Owner Occupied			292,064				7,844				1,444				—				301,352
Non-Owner Occupied			804,373				28,588				36,702				—				869,663
Residential Real Estate			78,620				170				4,405				—				83,195
Real Estate Construction			140,467				—				4				—				140,471
Farm Real Estate			23,353				200				1,095				—				24,648
Consumer and Other			575				—				22				—				597
Total		$	1,548,204			$	45,153			$	45,012			$	—			$	1,638,369

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

Performing and Nonperforming Loans

March 31, 2022		Residential Real Estate				Real Estate Construction				Consumer and Other				Total
Performing		$	349,575			$	21,180			$	9,064			$	379,819
Nonperforming			—				—				—				—
Total		$	349,575			$	21,180			$	9,064			$	379,819

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

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, 2022 and December 31, 2021.

March 31, 2022		30-59 Days Past Due				60-89 Days Past Due				90 Days or Greater Past Due				Total Past Due				Current				Purchased Credit- Impaired Loans				Total Loans				Past Due 90 Days and Accruing
Commercial & Agriculture		$	22			$	—			$	78			$	100			$	218,343			$	—			$	218,443			$	—
Commercial Real Estate:
Owner Occupied			62				—				93				155				301,197				—				301,352				—
Non-Owner Occupied			—				—				3				3				869,660				—				869,663				—
Residential Real Estate			1,598				34				1,223				2,855				429,625				290				432,770				—
Real Estate Construction			—				—				—				—				161,651				—				161,651				—
Farm Real Estate			—				—				—				—				24,648				—				24,648				—
Consumer and Other			135				—				12				147				9,514				—				9,661				—
Total		$	1,817			$	34			$	1,409			$	3,260			$	2,014,638			$	290			$	2,018,188			$	—

December 31, 2021		30-59 Days Past Due				60-89 Days Past Due				90 Days or Greater Past Due				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			$	—

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, 2022 and December 31, 2021.

		March 31, 2022				December 31, 2021
Commercial & Agriculture		$	78			$	78
Commercial Real Estate:
Owner Occupied			292				334
Non-Owner Occupied			3				4
Residential Real Estate			3,326				3,232
Real Estate Construction			4				5
Farm Real Estate			—				—
Consumer and Other			22				20
Total		$	3,725			$	3,673

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, 2022 and December 31, 2021.

		March 31, 2022												December 31, 2021
		Recorded Investment				Unpaid Principal Balance				Related Allowance				Recorded Investment				Unpaid Principal Balance				Related Allowance
With no related allowance recorded:
Residential Real Estate		$	491			$	516							$	503			$	528
Farm Real Estate			507				507								509				509
Total			998				1,023								1,012				1,037
With an allowance recorded:
Commercial Real Estate:
Owner Occupied			181				181			$	6				187				187			$	7
Residential Real Estate			23				27				12				23				27				11
Total			204				208				18				210				214				18
Total:
Commercial & Agriculture			—				—				—				—				—				—
Commercial Real Estate:
Owner Occupied			181				181				6				187				187				7
Non-Owner Occupied			—				—				—				—				—				—
Residential Real Estate			514				543				12				526				555				11
Farm Real Estate			507				507				—				509				509				—
Total		$	1,202			$	1,231			$	18			$	1,222			$	1,251			$	18

The following table includes the average recorded investment and interest income recognized for impaired financing receivables for the three-month periods ended March 31, 2022 and 2021.

		March 31, 2022								March 31, 2021
For the three months ended		Average Recorded Investment				Interest Income Recognized				Average Recorded Investment				Interest Income Recognized
Commercial & Agriculture		$	—			$	—			$	37			$	—
Commercial Real Estate—Owner Occupied			193				3				644				6
Commercial Real Estate—Non-Owner Occupied			—				—				43				1
Residential Real Estate			530				7				758				8
Farm Real Estate			514				6				611				6
Total		$	1,237			$	16			$	2,093			$	21

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 March 31, 2022				For the Three-Month Period Ended March 31, 2021
		(In Thousands)				(In Thousands)
Balance at beginning of period		$	217			$	225
Acquisition of PCI loans			—				—
Accretion			(16	)			(1	)
Transfer from non-accretable to accretable			15				—
Balance at end of period		$	216			$	224

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, 2022				At December 31, 2021
		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		$	498			$	512
Carrying amount			290				290

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			1			$	245				0.01	%
Commercial Real Estate:
Non-Owner Occupied			4				2,519				0.12	%
Total			5			$	2,764				0.14	%

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