XML 94 R77.htm IDEA: XBRL DOCUMENT
v3.19.3.a.u2

Note 8 - Loans - Loan Balances and Allowance for Loan Losses for Each Impairment Method (Details) - USD ($) | Dec. 31, 2019 | Dec. 31, 2018 | Dec. 31, 2017
--- | --- | --- | ---
Loans receivable: individually evaluated | $ 5,486,000 | $ 9,774,000 |
Loans receivable: collectively evaluated | 939,762,000 | 817,789,000 |
Loans receivable | 1,182,222,000 | 827,563,000 |
Allowance for loan losses: individually evaluated | 1,051,000 | 1,605,000 |
Allowance for loan losses: collectively evaluated | 8,200,000 | 7,205,000 |
Allowance for loan losses | 9,836,000 | 9,309,000 | $ 8,856,000
Financial Asset Acquired and No Credit Deterioration [Member] |  |  |
Loans receivable | 236,974,000 | 827,563,000 |
Residential Portfolio Segment [Member] |  |  |
Loans receivable: individually evaluated | 1,391,000 | 1,284,000 |
Loans receivable: collectively evaluated | 476,703,000 | 455,522,000 |
Loans receivable | 586,580,000 | 456,806,000 |
Allowance for loan losses: individually evaluated | 176,000 | 116,000 |
Allowance for loan losses: collectively evaluated | 4,006,000 | 3,870,000 |
Allowance for loan losses | 4,182,000 | 3,986,000 | 3,963,000
Residential Portfolio Segment [Member] | Financial Asset Acquired and No Credit Deterioration [Member] |  |  |
Loans receivable | 108,486,000 | 456,806,000 |
Residential Portfolio Segment [Member] | Real Estate Loan [Member] | Senior Lien [Member] |  |  |
Loans receivable: individually evaluated | 1,023,000 | 991,000 |
Loans receivable: collectively evaluated | 405,186,000 | 371,348,000 |
Loans receivable | 510,641,000 | 372,339,000 |
Allowance for loan losses: individually evaluated | 0 | 0 |
Allowance for loan losses: collectively evaluated | 3,405,000 | 3,156,000 |
Allowance for loan losses | 3,405,000 | 3,156,000 | 3,200,000
Residential Portfolio Segment [Member] | Real Estate Loan [Member] | Senior Lien [Member] | Financial Asset Acquired and No Credit Deterioration [Member] |  |  |
Loans receivable | 104,432,000 | 372,339,000 |
Residential Portfolio Segment [Member] | Real Estate Loan [Member] | Junior Lien [Member] |  |  |
Loans receivable: individually evaluated | 368,000 | 293,000 |
Loans receivable: collectively evaluated | 24,730,000 | 25,157,000 |
Loans receivable | 27,503,000 | 25,450,000 |
Allowance for loan losses: individually evaluated | 176,000 | 116,000 |
Allowance for loan losses: collectively evaluated | 208,000 | 209,000 |
Allowance for loan losses | 384,000 | 325,000 | 224,000
Residential Portfolio Segment [Member] | Real Estate Loan [Member] | Junior Lien [Member] | Financial Asset Acquired and No Credit Deterioration [Member] |  |  |
Loans receivable | 2,405,000 | 25,450,000 |
Residential Portfolio Segment [Member] | Home Equity Line of Credit 1 [Member] |  |  |
Loans receivable: individually evaluated | 0 | 0 |
Loans receivable: collectively evaluated | 32,147,000 | 34,319,000 |
Loans receivable | 33,638,000 | 34,319,000 |
Allowance for loan losses: individually evaluated | 0 | 0 |
Allowance for loan losses: collectively evaluated | 276,000 | 302,000 |
Allowance for loan losses | 276,000 | 302,000 | 296,000
Residential Portfolio Segment [Member] | Home Equity Line of Credit 1 [Member] | Financial Asset Acquired and No Credit Deterioration [Member] |  |  |
Loans receivable | 1,491,000 | 34,319,000 |
Residential Portfolio Segment [Member] | Construction Loans [Member] |  |  |
Loans receivable: individually evaluated | 0 | 0 |
Loans receivable: collectively evaluated | 14,640,000 | 24,698,000 |
Loans receivable | 14,798,000 | 24,698,000 |
Allowance for loan losses: individually evaluated | 0 | 0 |
Allowance for loan losses: collectively evaluated | 117,000 | 203,000 |
Allowance for loan losses | 117,000 | 203,000 | 243,000
Residential Portfolio Segment [Member] | Construction Loans [Member] | Financial Asset Acquired and No Credit Deterioration [Member] |  |  |
Loans receivable | 158,000 | 24,698,000 |
Commercial Portfolio Segment [Member] |  |  |
Loans receivable: individually evaluated | 4,095,000 | 8,473,000 |
Loans receivable: collectively evaluated | 446,318,000 | 345,154,000 |
Loans receivable | 578,901,000 | 353,627,000 |
Allowance for loan losses: individually evaluated | 875,000 | 1,489,000 |
Allowance for loan losses: collectively evaluated | 3,913,000 | 3,102,000 |
Allowance for loan losses | 4,788,000 | 4,591,000 | 4,235,000
Commercial Portfolio Segment [Member] | Financial Asset Acquired and No Credit Deterioration [Member] |  |  |
Loans receivable | 128,488,000 | 353,627,000 |
Commercial Portfolio Segment [Member] | Real Estate Loan [Member] |  |  |
Loans receivable: individually evaluated | 684,000 | 4,302,000 |
Loans receivable: collectively evaluated | 198,532,000 | 158,309,000 |
Loans receivable | 301,227,000 | 162,611,000 |
Allowance for loan losses: individually evaluated | 0 | 781,000 |
Allowance for loan losses: collectively evaluated | 1,921,000 | 1,757,000 |
Allowance for loan losses | 1,921,000 | 2,538,000 | 2,584,000
Commercial Portfolio Segment [Member] | Real Estate Loan [Member] | Financial Asset Acquired and No Credit Deterioration [Member] |  |  |
Loans receivable | 102,011,000 | 162,611,000 |
Commercial Portfolio Segment [Member] | Construction Loans [Member] |  |  |
Loans receivable: individually evaluated | 1,261,000 | 0 |
Loans receivable: collectively evaluated | 29,710,000 | 11,962,000 |
Loans receivable | 33,555,000 | 11,962,000 |
Allowance for loan losses: individually evaluated | 678,000 | 0 |
Allowance for loan losses: collectively evaluated | 288,000 | 110,000 |
Allowance for loan losses | 966,000 | 110,000 | 150,000
Commercial Portfolio Segment [Member] | Construction Loans [Member] | Financial Asset Acquired and No Credit Deterioration [Member] |  |  |
Loans receivable | 2,584,000 | 11,962,000 |
Commercial Portfolio Segment [Member] | Commercial and Industrial [Member] |  |  |
Loans receivable: individually evaluated | 1,467,000 | 2,157,000 |
Loans receivable: collectively evaluated | 122,313,000 | 89,699,000 |
Loans receivable | 126,374,000 | 91,856,000 |
Allowance for loan losses: individually evaluated | 149,000 | 659,000 |
Allowance for loan losses: collectively evaluated | 1,242,000 | 894,000 |
Allowance for loan losses | 1,391,000 | 1,553,000 | 1,065,000
Commercial Portfolio Segment [Member] | Commercial and Industrial [Member] | Financial Asset Acquired and No Credit Deterioration [Member] |  |  |
Loans receivable | 2,594,000 | 91,856,000 |
Commercial Portfolio Segment [Member] | Political Subdivisions [Member] |  |  |
Loans receivable: individually evaluated | 0 | 0 |
Loans receivable: collectively evaluated | 53,570,000 | 53,263,000 |
Loans receivable | 53,570,000 | 53,263,000 |
Allowance for loan losses: individually evaluated | 0 | 0 |
Allowance for loan losses: collectively evaluated | 0 | 0 |
Allowance for loan losses | 0 | 0 |
Commercial Portfolio Segment [Member] | Political Subdivisions [Member] | Financial Asset Acquired and No Credit Deterioration [Member] |  |  |
Loans receivable | 0 | 53,263,000 |
Commercial Portfolio Segment [Member] | Loans Secured by Farmland [Member] |  |  |
Loans receivable: individually evaluated | 607,000 | 1,349,000 |
Loans receivable: collectively evaluated | 11,386,000 | 5,797,000 |
Loans receivable | 12,251,000 | 7,146,000 |
Allowance for loan losses: individually evaluated | 48,000 | 49,000 |
Allowance for loan losses: collectively evaluated | 110,000 | 53,000 |
Allowance for loan losses | 158,000 | 102,000 | 105,000
Commercial Portfolio Segment [Member] | Loans Secured by Farmland [Member] | Financial Asset Acquired and No Credit Deterioration [Member] |  |  |
Loans receivable | 258,000 | 7,146,000 |
Commercial Portfolio Segment [Member] | Multifamily 5 or More Residential [Member] |  |  |
Loans receivable: individually evaluated | 0 | 0 |
Loans receivable: collectively evaluated | 10,617,000 | 7,180,000 |
Loans receivable | 31,070,000 | 7,180,000 |
Allowance for loan losses: individually evaluated | 0 | 0 |
Allowance for loan losses: collectively evaluated | 156,000 | 114,000 |
Allowance for loan losses | 156,000 | 114,000 | 172,000
Commercial Portfolio Segment [Member] | Multifamily 5 or More Residential [Member] | Financial Asset Acquired and No Credit Deterioration [Member] |  |  |
Loans receivable | 20,453,000 | 7,180,000 |
Commercial Portfolio Segment [Member] | Agricultural Loans [Member] |  |  |
Loans receivable: individually evaluated | 76,000 | 665,000 |
Loans receivable: collectively evaluated | 4,243,000 | 4,994,000 |
Loans receivable | 4,319,000 | 5,659,000 |
Allowance for loan losses: individually evaluated | 0 | 0 |
Allowance for loan losses: collectively evaluated | 41,000 | 46,000 |
Allowance for loan losses | 41,000 | 46,000 | 57,000
Commercial Portfolio Segment [Member] | Agricultural Loans [Member] | Financial Asset Acquired and No Credit Deterioration [Member] |  |  |
Loans receivable | 0 | 5,659,000 |
Commercial Portfolio Segment [Member] | Other Commercial Loans [Member] |  |  |
Loans receivable: individually evaluated | 0 | 0 |
Loans receivable: collectively evaluated | 15,947,000 | 13,950,000 |
Loans receivable | 16,535,000 | 13,950,000 |
Allowance for loan losses: individually evaluated | 0 | 0 |
Allowance for loan losses: collectively evaluated | 155,000 | 128,000 |
Allowance for loan losses | 155,000 | 128,000 | 102,000
Commercial Portfolio Segment [Member] | Other Commercial Loans [Member] | Financial Asset Acquired and No Credit Deterioration [Member] |  |  |
Loans receivable | 588,000 | 13,950,000 |
Consumer Portfolio Segment [Member] |  |  |
Loans receivable: individually evaluated | 0 | 17,000 |
Loans receivable: collectively evaluated | 16,741,000 | 17,113,000 |
Loans receivable | 16,741,000 | 17,130,000 |
Allowance for loan losses: individually evaluated | 0 | 0 |
Allowance for loan losses: collectively evaluated | 281,000 | 233,000 |
Allowance for loan losses | 281,000 | 233,000 | 159,000
Consumer Portfolio Segment [Member] | Financial Asset Acquired and No Credit Deterioration [Member] |  |  |
Loans receivable | 0 | 17,130,000 |
Unallocated Financing Receivables [Member] |  |  |
Loans receivable: individually evaluated | 0 | 0 |
Loans receivable: collectively evaluated | 0 | 0 |
Loans receivable | 0 | 0 |
Allowance for loan losses: individually evaluated | 0 | 0 |
Allowance for loan losses: collectively evaluated |  | 0 |
Allowance for loan losses | $ 585,000 | $ 499,000 | $ 499,000

X
- Definition Amount of allowance for credit loss on financing receivable. Excludes allowance for financing receivable covered under loss sharing agreement. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 11B -Subparagraph (c)(1) -URI http://asc.fasb.org/extlink&oid=118936363&loc=SL6953423-111524 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 45 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=118955202&loc=SL82895884-210446 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 50 -Paragraph 13 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=119407570&loc=SL82919249-210447 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03(7)(d)) -URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 50 -Paragraph 13 -Subparagraph (f) -URI http://asc.fasb.org/extlink&oid=119407570&loc=SL82919249-210447 + Details
Name: | us-gaap_FinancingReceivableAllowanceForCreditLosses
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The valuation allowance for financing receivables that are expected to be uncollectible that were collectively evaluated for impairment. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 11B -Subparagraph (g) -URI http://asc.fasb.org/extlink&oid=118936363&loc=SL6953423-111524 + Details
Name: | us-gaap_FinancingReceivableAllowanceForCreditLossesCollectivelyEvaluatedForImpairment
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of valuation allowance for financing receivables that are expected to be uncollectible that were individually evaluated for impairment. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 11B -Subparagraph (g) -URI http://asc.fasb.org/extlink&oid=118936363&loc=SL6953423-111524 + Details
Name: | us-gaap_FinancingReceivableAllowanceForCreditLossesIndividuallyEvaluatedForImpairment1
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The balance of financing receivables that were collectively evaluated for impairment. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 11B -Subparagraph (h) -URI http://asc.fasb.org/extlink&oid=118936363&loc=SL6953423-111524 + Details
Name: | us-gaap_FinancingReceivableCollectivelyEvaluatedForImpairment
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The balance of financing receivables that were individually evaluated for impairment. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 11B -Subparagraph (h) -URI http://asc.fasb.org/extlink&oid=118936363&loc=SL6953423-111524 + Details
Name: | us-gaap_FinancingReceivableIndividuallyEvaluatedForImpairment
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount before allowance of loans and leases held in portfolio, including but not limited to, commercial and consumer loans. Includes deferred interest and fees, undisbursed portion of loan balance, unamortized costs and premiums and discounts from face amounts. Excludes loans and leases covered under loss sharing agreements. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 45 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=118952595&loc=d3e4428-111522 + Details
Name: | us-gaap_LoansAndLeasesReceivableGrossCarryingAmount
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Details
Name: | us-gaap_CreditLossStatusAxis=us-gaap_FinancialAssetAcquiredAndNoCreditDeteriorationMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancingReceivablePortfolioSegmentAxis=us-gaap_ResidentialPortfolioSegmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=us-gaap_RealEstateLoanMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_LienCategoryAxis=us-gaap_SeniorLienMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_LienCategoryAxis=us-gaap_JuniorLienMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=cznc_HomeEquityLineOfCredit1Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=us-gaap_ConstructionLoansMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancingReceivablePortfolioSegmentAxis=us-gaap_CommercialPortfolioSegmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=cznc_CommercialAndIndustrialMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=cznc_PoliticalSubdivisionsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=cznc_LoansSecuredByFarmlandMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=cznc_Multifamily5OrMoreResidentialMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=cznc_AgriculturalLoansMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=cznc_OtherCommercialLoansMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancingReceivablePortfolioSegmentAxis=us-gaap_ConsumerPortfolioSegmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancingReceivablePortfolioSegmentAxis=us-gaap_UnallocatedFinancingReceivablesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |