LOANS AND ALLOWANCE FOR CREDIT LOSSES

Schedule of adjustments to the initial market rate and credit fair value adjustments recognized


(In Thousands)	Three Months Ended
	March 31,		March 31,
	2024		2023
Market Rate Adjustment
Adjustments to gross amortized cost of loans at beginning of period	$	(970)	$	(916)
Accretion (amortization) recognized in interest income		28		(52)
Adjustments to gross amortized cost of loans at end of period	$	(942)	$	(968)
Credit Adjustment on Non-impaired Loans
Adjustments to gross amortized cost of loans at beginning of period	$	(1,163)	$	(1,840)
Accretion recognized in interest income		115		198
Adjustments to gross amortized cost of loans at end of period	$	(1,048)	$	(1,642)

Schedule of aggregate credit quality classification of outstanding loans by risk


(In Thousands)	Term Loans by Year of Origination
	2024		2023		2022		2021		2020		Prior		Revolving		Total
Commercial real estate - non-owner occupied
Pass	$	10,903	$	97,427	$	174,949	$	86,706	$	54,833	$	274,326	$	0	$	699,144
Special Mention		0		0		19,961		2,417		0		6,068		0		28,446
Substandard		0		0		0		0		0		12,239		0		12,239
Doubtful		0		0		0		0		0		0		0		0
Total commercial real estate - non-owner occupied	$	10,903	$	97,427	$	194,910	$	89,123	$	54,833	$	292,633	$	0	$	739,829

Year-to-date gross charge-offs	$	0	$	0	$	0	$	0	$	0	$	0	$	0	$	0

Commercial real estate - owner occupied
Pass	$	15,504	$	33,783	$	37,808	$	51,259	$	12,533	$	87,536	$	0	$	238,423
Special Mention		0		0		0		0		0		165		0		165
Substandard		0		5,261		745		2,517		0		3,034		0		11,557
Doubtful		0		0		0		0		0		0		0		0
Total commercial real estate - owner occupied	$	15,504	$	39,044	$	38,553	$	53,776	$	12,533	$	90,735	$	0	$	250,145

Year-to-date gross charge-offs	$	0	$	0	$	0	$	0	$	0	$	0	$	0	$	0

All other commercial loans
Pass	$	16,341	$	61,142	$	80,711	$	51,981	$	26,821	$	38,804	$	111,171	$	386,971
Special Mention		0		0		5,464		0		7		397		416		6,284
Substandard		0		0		1,317		6,115		435		1,510		10,173		19,550
Doubtful		0		0		0		0		0		0		0		0
Total all other commercial loans	$	16,341	$	61,142	$	87,492	$	58,096	$	27,263	$	40,711	$	121,760	$	412,805

Year-to-date gross charge-offs	$	0	$	0	$	0	$	60	$	0	$	0	$	0	$	60

Residential mortgage loans
Pass	$	6,467	$	56,820	$	85,955	$	54,081	$	38,238	$	162,254	$	0	$	403,815
Special Mention		0		0		0		0		0		0		0		0
Substandard		0		0		0		0		276		5,572		0		5,848
Doubtful		0		0		0		0		0		0		0		0
Total residential mortgage loans	$	6,467	$	56,820	$	85,955	$	54,081	$	38,514	$	167,826	$	0	$	409,663

Year-to-date gross charge-offs	$	0	$	0	$	0	$	0	$	0	$	0	$	0	$	0

Consumer loans
Pass	$	1,492	$	5,459	$	4,091	$	1,635	$	1,073	$	931	$	44,671	$	59,352
Special Mention		0		0		0		0		0		0		0		0
Substandard		0		0		0		7		0		112		536		655
Doubtful		0		0		0		0		0		0		0		0
Total consumer loans	$	1,492	$	5,459	$	4,091	$	1,642	$	1,073	$	1,043	$	45,207	$	60,007

Year-to-date gross charge-offs	$	0	$	0	$	86	$	0	$	8	$	0	$	26	$	120


	Term Loans by Year of Origination
(In Thousands)	2023		2022		2021		2020		2019		Prior		Revolving		Total
Commercial real estate - non-owner occupied
Pass	$	96,615	$	167,484	$	89,582	$	55,390	$	80,020	$	207,017		0		696,108
Special Mention		0		20,072		2,446		0		116		6,188		0		28,822
Substandard		0		0		0		18		566		11,828		0		12,412
Doubtful		0		0		0		0		0		0		0		0
Total commercial real estate - non-owner occupied	$	96,615	$	187,556	$	92,028	$	55,408	$	80,702	$	225,033	$	0	$	737,342

Year-to-date gross charge-offs	$	0	$	0	$	0	$	0	$	0	$	0	$	0	$	0

Commercial real estate - owner occupied
Pass	$	33,761	$	37,429	$	52,090	$	12,858	$	17,505	$	71,775	$	0	$	225,418
Special Mention		104		746		0		0		0		166		0		1,016
Substandard		5,200		0		2,567		0		0		3,045		0		10,812
Doubtful		0		0		0		0		0		0		0		0
Total commercial real estate - owner occupied	$	39,065	$	38,175	$	54,657	$	12,858	$	17,505	$	74,986	$	0	$	237,246

Year-to-date gross charge-offs	$	0	$	0	$	0	$	0	$	0	$	0	$	0	$	0

All other commercial loans
Pass	$	58,393	$	90,560	$	51,813	$	27,718	$	16,421	$	24,326	$	107,234	$	376,465
Special Mention		0		2,690		5,043		8		0		794		301		8,836
Substandard		0		1,267		1,250		453		679		1,085		9,658		14,392
Doubtful		0		0		0		0		0		0		0		0
Total all other commercial loans	$	58,393	$	94,517	$	58,106	$	28,179	$	17,100	$	26,205	$	117,193	$	399,693

Year-to-date gross charge-offs	$	0	$	0	$	0	$	0	$	0	$	0	$	12	$	12

Residential mortgage loans
Pass	$	57,300	$	87,519	$	56,183	$	39,411	$	32,401	$	135,546	$	0	$	408,360
Special Mention		0		0		0		0		0		0		0		0
Substandard		0		0		0		285		369		4,700		0		5,354
Doubtful		0		0		0		0		0		0		0		0
Total residential mortgage loans	$	57,300	$	87,519	$	56,183	$	39,696	$	32,770	$	140,246	$	0	$	413,714

Year-to-date gross charge-offs	$	0	$	0	$	0	$	0	$	0	$	33	$	0	$	33

Consumer loans
Pass	$	6,020	$	4,664	$	1,944	$	1,205	$	175	$	913	$	44,312	$	59,233
Special Mention		0		0		0		0		0		0		0		0
Substandard		0		0		5		11		1		58		836		911
Doubtful		0		0		0		0		0		0		0		0
Total consumer loans	$	6,020	$	4,664	$	1,949	$	1,216	$	176	$	971	$	45,148	$	60,144

Year-to-date gross charge-offs	$	0	$	149	$	0	$	18	$	3	$	3	$	138	$	311

Schedule of accrued Interest receivables written off


	Three Months Ended		Three Months Ended
(In Thousands)	March 31, 2024		March 31, 2023
Commercial real estate - non-owner occupied	$	12	$	26
All other commercial loans		116		0
Residential mortgage loans		13		3
Consumer loans		2		2
Total	$	143	$	31

Schedule of transactions within the allowance for loan losses


	Commercial		Commercial		All
	real estate -		real estate -		other		Residential
	nonowner		owner		commercial		mortgage		Consumer
(In Thousands)	occupied		occupied		loans		loans		loans		Total
Balance, December 31, 2023	$	12,010	$	2,116	$	2,918	$	1,764	$	400	$	19,208
Charge-offs		0		0		(60)		0		(120)		(180)
Recoveries		0		0		20		3		12		35
Provision (credit) for credit losses on loans		523		602		702		(998)		131		960
Balance, March 31, 2024	$	12,533	$	2,718	$	3,580	$	769	$	423	$	20,023


	Commercial		Commercial		All
	real estate -		real estate -		other		Residential
	nonowner		owner		commercial		mortgage		Consumer
(In Thousands)	occupied		occupied		loans		loans		loans		Unallocated		Total
Balance, December 31, 2022	$	6,305	$	1,942	$	4,142	$	2,751	$	475	$	1,000	$	16,615
Adoption of ASU 2016-13 (CECL)		3,763		7		(88)		(344)		(234)		(1,000)		2,104
Charge-offs		0		0		(5)		(19)		(43)		0		(67)
Recoveries		0		0		0		1		5		0		6
(Credit) provision for credit losses on loans		(414)		(7)		(469)		475		103		0		(312)
Balance, March 31, 2023	$	9,654	$	1,942	$	3,580	$	2,864	$	306	$	0	$	18,346

Schedule of carrying amount of foreclosed residential real estate properties

Schedule of Off-Balance-Sheet


	Three Months		Three Months
	Ended		Ended
(In Thousands)	March 31, 2024		March 31, 2023
Beginning Balance	$	690	$	425
Adjustment to allowance for off-balance sheet exposures for adoption of ASU 2016-13		0		793
Credit for unfunded commitments		(6)		(40)
Ending Balance, March 31	$	684	$	1,178

(In Thousands)

March 31,

December 31,

Foreclosed residential real estate