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Allowance for Loan Losses (Tables)

6 Months Ended

Jun. 30, 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- and six-months ended June 30, 2022 and 2021.

Allowance for loan losses:

For the three months ended June 30, 2022		Beginning balance				Charge-offs				Recoveries				Provision				Ending Balance
Commercial & Agriculture		$	2,584			$	—			$	3			$	203			$	2,790
Commercial Real Estate:
Owner Occupied			4,594				—				27				108				4,729
Non-Owner Occupied			14,577				—				4				130				14,711
Residential Real Estate			2,612				(57	)			15				289				2,859
Real Estate Construction			1,863				—				—				106				1,969
Farm Real Estate			249				—				2				(15	)			236
Consumer and Other			136				(3	)			11				(14	)			130
Unallocated			418				—				—				(407	)			11
Total		$	27,033			$	(60	)		$	62			$	400			$	27,435

Allowance for loan losses:

For the three months ended June 30, 2021		Beginning balance				Charge-offs				Recoveries				Provision				Ending Balance
Commercial & Agriculture		$	2,360			$	(15	)		$	18			$	(43	)		$	2,320
Commercial Real Estate:
Owner Occupied			4,049				—				—				(22	)			4,027
Non-Owner Occupied			13,209				—				4				333				13,546
Residential Real Estate			2,509				—				37				(15	)			2,531
Real Estate Construction			2,902				—				—				(725	)			2,177
Farm Real Estate			283				—				3				4				290
Consumer and Other			170				(10	)			27				15				202
Unallocated			651				—				—				453				1,104
Total		$	26,133			$	(25	)		$	89			$	—			$	26,197

Allowance for loan losses:

For the six months ended June 30, 2022		Beginning balance				Charge-offs				Recoveries				Provision				Ending Balance
Commercial & Agriculture		$	2,600			$	—			$	4			$	186			$	2,790
Commercial Real Estate:
Owner Occupied			4,464				—				27				238				4,729
Non-Owner Occupied			13,860				—				52				799				14,711
Residential Real Estate			2,597				(58	)			76				244				2,859
Real Estate Construction			1,810				—				—				159				1,969
Farm Real Estate			287				—				4				(55	)			236
Consumer and Other			176				(32	)			21				(35	)			130
Unallocated			847				—				—				(836	)			11
Total		$	26,641			$	(90	)		$	184			$	700			$	27,435

Allowance for loan losses:

For the six months ended June 30, 2021		Beginning balance				Charge-offs				Recoveries				Provision				Ending Balance
Commercial & Agriculture		$	2,810			$	(15	)		$	163			$	(638	)		$	2,320
Commercial Real Estate:
Owner Occupied			4,057				—				6				(36	)			4,027
Non-Owner Occupied			12,451				—				11				1,084				13,546
Residential Real Estate			2,484				(37	)			179				(95	)			2,531
Real Estate Construction			2,439				—				1				(263	)			2,177
Farm Real Estate			338				—				6				(54	)			290
Consumer and Other			209				(19	)			44				(32	)			202
Unallocated			240				—				—				864				1,104
Total		$	25,028			$	(71	)		$	410			$	830			$	26,197

The following tables present, by portfolio segment, the allocation of the allowance for loan losses and related loan balances as of June 30, 2022 and December 31, 2021.

June 30, 2022		Loans acquired with credit deterioration				Loans individually evaluated for impairment				Loans collectively evaluated for impairment				Total
Allowance for loan losses:
Commercial & Agriculture		$	—			$	—			$	2,790			$	2,790
Commercial Real Estate:
Owner Occupied			—				6				4,723				4,729
Non-Owner Occupied			—				—				14,711				14,711
Residential Real Estate			—				8				2,851				2,859
Real Estate Construction			—				—				1,969				1,969
Farm Real Estate			—				—				236				236
Consumer and Other			—				—				130				130
Unallocated			—				—				11				11
Total		$	—			$	14			$	27,421			$	27,435
Outstanding loan balances:
Commercial & Agriculture		$	—			$	—			$	226,540			$	226,540
Commercial Real Estate:
Owner Occupied			—				175				304,297				304,472
Non-Owner Occupied			—				—				876,695				876,695
Residential Real Estate			276				419				451,933				452,628
Real Estate Construction			—				—				170,633				170,633
Farm Real Estate			—				494				22,801				23,295
Consumer and Other			—				—				9,958				9,958
Total		$	276			$	1,088			$	2,062,857			$	2,064,221

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

June 30, 2022		Pass				Special Mention				Substandard				Doubtful				Ending Balance
Commercial & Agriculture		$	212,060			$	13,572			$	908			$	—			$	226,540
Commercial Real Estate:
Owner Occupied			295,442				7,693				1,337				—				304,472
Non-Owner Occupied			812,154				28,341				36,200				—				876,695
Residential Real Estate			83,570				91				4,063				—				87,724
Real Estate Construction			141,936				—				4				—				141,940
Farm Real Estate			22,239				200				856				—				23,295
Consumer and Other			871				—				16				—				887
Total		$	1,568,272			$	49,897			$	43,384			$	—			$	1,661,553

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

June 30, 2022		Residential Real Estate				Real Estate Construction				Consumer and Other				Total
Performing		$	364,904			$	28,693			$	9,071			$	402,668
Nonperforming			—				—				—				—
Total		$	364,904			$	28,693			$	9,071			$	402,668

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 June 30, 2022 and December 31, 2021.

June 30, 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		$	699			$	25			$	78			$	802			$	225,738			$	—			$	226,540			$	—
Commercial Real Estate:
Owner Occupied			338				34				49				421				304,051				—				304,472				—
Non-Owner Occupied			—				—				3				3				876,692				—				876,695				—
Residential Real Estate			160				552				1,148				1,860				450,492				276				452,628				—
Real Estate Construction			—				—				—				—				170,633				—				170,633				—
Farm Real Estate			10				131				—				141				23,154				—				23,295				—
Consumer and Other			18				14				6				38				9,920				—				9,958				—
Total		$	1,225			$	756			$	1,284			$	3,265			$	2,060,680			$	276			$	2,064,221			$	—

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 June 30, 2022 and December 31, 2021.

		June 30, 2022				December 31, 2021
Commercial & Agriculture		$	78			$	78
Commercial Real Estate:
Owner Occupied			225				334
Non-Owner Occupied			3				4
Residential Real Estate			3,061				3,232
Real Estate Construction			4				5
Farm Real Estate			—				—
Consumer and Other			16				20
Total		$	3,387			$	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 June 30, 2022 and December 31, 2021.

		June 30, 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		$	411			$	436							$	503			$	528
Farm Real Estate			494				494								509				509
Total			905				930								1,012				1,037
With an allowance recorded:
Commercial Real Estate:
Owner Occupied			175				175			$	6				187				187			$	7
Residential Real Estate			8				12				8				23				27				11
Total			183				187				14				210				214				18
Total:
Commercial & Agriculture			—				—				—				—				—				—
Commercial Real Estate:
Owner Occupied			175				175				6				187				187				7
Non-Owner Occupied			—				—				—				—				—				—
Residential Real Estate			419				448				8				526				555				11
Farm Real Estate			494				494				—				509				509				—
Total		$	1,088			$	1,117			$	14			$	1,222			$	1,251			$	18

The following table includes the average recorded investment and interest income recognized for impaired financing receivables for the three- and six-month periods ended June 30, 2022 and 2021.

		June 30, 2022								June 30, 2021
For the three months ended		Average Recorded Investment				Interest Income Recognized				Average Recorded Investment				Interest Income Recognized
Commercial Real Estate—Owner Occupied		$	178			$	3			$	304			$	5
Commercial Real Estate—Non-Owner Occupied			—				—				34				—
Residential Real Estate			466				6				563				8
Farm Real Estate			501				6				599				6
Total		$	1,145			$	15			$	1,500			$	19

		June 30, 2022								June 30, 2021
For the six months ended		Average Recorded Investment				Interest Income Recognized				Average Recorded Investment				Interest Income Recognized
Commercial & Agriculture		$	—			$	—			$	25			$	—
Commercial Real Estate—Owner Occupied			187				6				529				11
Commercial Real Estate—Non-Owner Occupied			—				—				39				1
Residential Real Estate			492				13				690				16
Farm Real Estate			508				12				605				12
Total		$	1,187			$	31			$	1,888			$	40

Certain Loans Acquired In Transfer Not Accounted For As Debt Securities Accretable Yield Accretion Table Text Block

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

		For the Three-Month Period Ended June 30, 2022				For the Three-Month Period Ended June 30, 2021
		(In Thousands)				(In Thousands)
Balance at beginning of period		$	216			$	224
Acquisition of PCI loans			—				—
Accretion			(4	)			(55	)
Transfer from non-accretable to accretable			4				55
Balance at end of period		$	216			$	224

		For the Six-Month Period Ended June 30, 2022				For the Six-Month Period Ended June 30, 2021
		(In Thousands)				(In Thousands)
Balance at beginning of period		$	217			$	225
Acquisition of PCI loans			—				—
Accretion			(20	)			(56	)
Transfer from non-accretable to accretable			19				55
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 June 30, 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		$	478			$	512
Carrying amount			276				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			$	242				0.01	%
Commercial Real Estate:
Non-Owner Occupied			4				2,504				0.12	%
Total			5			$	2,746				0.13	%

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