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Allowance for Loan Losses (Tables)

9 Months Ended

Sep. 30, 2022

Text Block [Abstract]

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, 2022 and 2021.

Allowance for loan losses:

For the three months ended September 30, 2022		Beginning balance				Charge-offs				Recoveries				Provision				Ending Balance
Commercial & Agriculture		$	2,790			$	(22	)		$	12			$	(51	)		$	2,729
Commercial Real Estate:
Owner Occupied			4,729				—				15				182				4,926
Non-Owner Occupied			14,711				—				16				(300	)			14,427
Residential Real Estate			2,859				(39	)			64				152				3,036
Real Estate Construction			1,969				—				—				44				2,013
Farm Real Estate			236				—				1				14				251
Consumer and Other			130				(13	)			4				21				142
Unallocated			11				—				—				238				249
Total		$	27,435			$	(74	)		$	112			$	300			$	27,773

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 nine months ended September 30, 2022		Beginning balance				Charge-offs				Recoveries				Provision				Ending Balance
Commercial & Agriculture		$	2,600			$	(22	)		$	16			$	135			$	2,729
Commercial Real Estate:
Owner Occupied			4,464				—				42				420				4,926
Non-Owner Occupied			13,860				—				68				499				14,427
Residential Real Estate			2,597				(97	)			140				396				3,036
Real Estate Construction			1,810				—				—				203				2,013
Farm Real Estate			287				—				5				(41	)			251
Consumer and Other			176				(45	)			25				(14	)			142
Unallocated			847				—				—				(598	)			249
Total		$	26,641			$	(164	)		$	296			$	1,000			$	27,773

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

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

September 30, 2022		Loans acquired with credit deterioration				Loans individually evaluated for impairment				Loans collectively evaluated for impairment				Total
Allowance for loan losses:
Commercial & Agriculture		$	—			$	—			$	2,729			$	2,729
Commercial Real Estate:
Owner Occupied			—				6				4,920				4,926
Non-Owner Occupied			—				—				14,427				14,427
Residential Real Estate			—				1				3,035				3,036
Real Estate Construction			—				—				2,013				2,013
Farm Real Estate			—				—				251				251
Consumer and Other			—				—				142				142
Unallocated			—				—				249				249
Total		$	—			$	7			$	27,766			$	27,773
Outstanding loan balances:
Commercial & Agriculture		$	809			$	343			$	226,235			$	227,387
Commercial Real Estate:
Owner Occupied			1,770				833				361,865				364,468
Non-Owner Occupied			120				140				955,909				956,169
Residential Real Estate			1,410				586				529,168				531,164
Real Estate Construction			—				—				202,793				202,793
Farm Real Estate			—				—				25,636				25,636
Consumer and Other			1				—				20,996				20,997
Total		$	4,110			$	1,902			$	2,322,602			$	2,328,614

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

September 30, 2022		Pass				Special Mention				Substandard				Doubtful				Ending Balance
Commercial & Agriculture		$	212,692			$	12,155			$	2,540			$	—			$	227,387
Commercial Real Estate:
Owner Occupied			351,464				9,751				3,253				—				364,468
Non-Owner Occupied			932,606				19,526				4,037				—				956,169
Residential Real Estate			141,827				116				5,506				—				147,449
Real Estate Construction			172,120				—				3				—				172,123
Farm Real Estate			25,197				392				47				—				25,636
Consumer and Other			11,993				—				27				—				12,020
Total		$	1,847,899			$	41,940			$	15,413			$	—			$	1,905,252

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

September 30, 2022		Residential Real Estate				Real Estate Construction				Consumer and Other				Total
Performing		$	383,389			$	30,670			$	8,977			$	423,036
Nonperforming			326				—				—				326
Total		$	383,715			$	30,670			$	8,977			$	423,362

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 September 30, 2022 and December 31, 2021.

September 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		$	423			$	2			$	694			$	1,119			$	225,459			$	809			$	227,387			$	—
Commercial Real Estate:
Owner Occupied			24				—				79				103				362,595				1,770				364,468				—
Non-Owner Occupied			—				—				2				2				956,047				120				956,169				—
Residential Real Estate			416				827				1,222				2,465				527,289				1,410				531,164				326
Real Estate Construction			—				—				—				—				202,793				—				202,793				—
Farm Real Estate			—				—				—				—				25,636				—				25,636				—
Consumer and Other			58				63				52				173				20,823				1				20,997				—
Total		$	921			$	892			$	2,049			$	3,862			$	2,320,642			$	4,110			$	2,328,614			$	326

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 September 30, 2022 and December 31, 2021.

		September 30, 2022				December 31, 2021
Commercial & Agriculture		$	668			$	78
Commercial Real Estate:
Owner Occupied			206				334
Non-Owner Occupied			2				4
Residential Real Estate			3,514				3,232
Real Estate Construction			3				5
Farm Real Estate			—				—
Consumer and Other			60				20
Total		$	4,453			$	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 September 30, 2022 and December 31, 2021.

		September 30, 2022												December 31, 2021
		Recorded Investment				Unpaid Principal Balance				Related Allowance				Recorded Investment				Unpaid Principal Balance				Related Allowance
With no related allowance recorded:
Commercial & Agriculture		$	343			$	343							$	—			$	—
Commercial Real Estate:
Owner Occupied			676				676								—				—
Non-Owner Occupied			140				140								—				—
Residential Real Estate			579				604								503				528
Farm Real Estate			—				—								509				509
Total			1,738				1,763								1,012				1,037
With an allowance recorded:
Commercial Real Estate:
Owner Occupied			157				157			$	6				187				187			$	7
Residential Real Estate			7				11				1				23				27				11
Total			164				168				7				210				214				18
Total:
Commercial & Agriculture			343				343				—				—				—				—
Commercial Real Estate:
Owner Occupied			833				833				6				187				187				7
Non-Owner Occupied			140				140				—				—				—				—
Residential Real Estate			586				615				1				526				555				11
Farm Real Estate			—				—				—				509				509				—
Total		$	1,902			$	1,931			$	7			$	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 nine-month periods ended September 30, 2022 and 2021.

		September 30, 2022								September 30, 2021
For the three months ended		Average Recorded Investment				Interest Income Recognized				Average Recorded Investment				Interest Income Recognized
Commercial & Agriculture		$	172			$	—			$	—			$	—
Commercial Real Estate—Owner Occupied			504				3				252				4
Commercial Real Estate—Non-Owner Occupied			70				—				15				—
Residential Real Estate			503				9				551				8
Farm Real Estate			247				2				557				6
Total		$	1,496			$	14			$	1,375			$	18

		September 30, 2022								September 30, 2021
For the nine months ended		Average Recorded Investment				Interest Income Recognized				Average Recorded Investment				Interest Income Recognized
Commercial & Agriculture		$	86			$	—			$	19			$	—
Commercial Real Estate—Owner Occupied			349				10				449				15
Commercial Real Estate—Non-Owner Occupied			35				—				29				1
Residential Real Estate			516				19				654				24
Farm Real Estate			381				14				584				18
Total		$	1,367			$	43			$	1,735			$	58

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 September 30, 2022				For the Three-Month Period Ended September 30, 2021
		(In Thousands)				(In Thousands)
Balance at beginning of period		$	216			$	224
Acquisition of PCI loans			—				—
Accretion			(7	)			(6	)
Transfer from non-accretable to accretable			7				—
Balance at end of period		$	216			$	218

		For the Nine-Month Period Ended September 30, 2022				For the Nine-Month Period Ended September 30, 2021
		(In Thousands)				(In Thousands)
Balance at beginning of period		$	217			$	225
Acquisition of PCI loans			—				—
Accretion			(27	)			(62	)
Transfer from non-accretable to accretable			26				55
Balance at end of period		$	216			$	218

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, 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		$	4,952			$	512
Carrying amount			4,110				290

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