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LOANS AND ALLOWANCE FOR CREDIT LOSSES (Tables)

12 Months Ended

Dec. 31, 2023

Loans and Leases Receivable Disclosure [Abstract]

Composition of Loan Portfolio by Type

The composition of the loan portfolio, net of deferred loan fees at December 31, 2023 and 2022 is summarized as follows (in thousands):

			2023						2022
Commercial and agricultural:
Commercial and industrial			$	264,140					$	252,044
Agricultural			256						249
Commercial mortgages:
Construction			138,887						108,243
Commercial mortgages, other			984,038						888,670
Residential mortgages			277,992						285,672
Consumer loans:
Home equity lines and loans			87,056						81,401
Indirect consumer loans			210,423						202,124
Direct consumer loans			9,872						11,045
Total loans, net of deferred loan fees			1,972,664						1,829,448
Allowance for credit losses			(22,517)						(19,659)
Loans, net of allowance for credit losses			$	1,950,147					$	1,809,789

Allowance for Loan Losses by Portfolio Segment

The following tables present the activity in the allowance for credit losses by portfolio segment for the year ended December 31, 2023 and the allowance for loan losses for the year ended December 31, 2022 , respectively (in thousands):

			December 31, 2023
Allowance for credit losses			Commercial and Agricultural						Commercial Mortgages						Residential Mortgages						Consumer Loans												Total
Beginning balance, January 1, 2023			$	3,373					$	11,576					$	1,845					$	2,865											$	19,659
Cumulative effect adjustment for the adoption of ASC-326			909						(695)						(16)						176												374
Beginning balance after cumulative effect adjustment, January 1, 2023			4,282						10,881						1,829						3,041												20,033
Charge Offs:			(281)						—						(32)						(1,070)												(1,383)
Recoveries:			22						4						—						416												442
Net (charge offs) recoveries			(259)						4						(32)						(654)												(941)
Provision (1)			1,032						1,141						397						855												3,425
Ending balance, December 31, 2023			$	5,055					$	12,026					$	2,194					$	3,242											$	22,517

(1) Additional provision related to off-balance sheet exposure was a credit of $163 thousand for the year ended December 31, 2023.

			December 31, 2022
Allowance for loan losses			Commercial, and Agricultural						Commercial Mortgages						Residential Mortgages						Consumer Loans												Total
Beginning balance:			$	3,591					$	13,556					$	1,803					$	2,075											$	21,025
Charge Offs:			(20)						(687)						(17)						(770)												(1,494)
Recoveries:			42						3						40						597												682
Net recoveries (charge offs)			22						(684)						23						(173)												(812)
Provision			(240)						(1,296)						19						963												(554)
Ending balance			$	3,373					$	11,576					$	1,845					$	2,865											$	19,659

Unfunded Commitments

The allowance for credit losses on unfunded commitments represents the amount held against credit exposures that are not represented on the Consolidated Balance Sheets. The allowance is recognized as a liability, a component of Other liabilities on the Consolidated Balance Sheets, with adjustments to the allowance recognized in the provision for credit losses line item on the Consolidated Statements of Income. The Corporation established a reserve for unfunded commitments in conjunction with its adoption of ASC 326-Financial Instruments-Credit Losses.

The following table presents the activity in the allowance for credit losses on unfunded commitments for the years ended December 31, 2023 and 2022:

Allowance for credit losses on unfunded commitments			For the Twelve Months Ended December 31,
			2023						2022
Beginning balance			$	—					$	—
Impact of adoption of ASC-326			1,082						—
Provision for credit losses on unfunded commitments			(163)						—
Ending balance			$	919					$	—

The following table presents the provision for credit losses on loans and unfunded commitments for the year ended December 31, 2023 , based upon the current expected credit loss methodology, and the provision for loan losses on loans for the year ended December 31, 2022, based upon the incurred loss methodology:

			For the Twelve Months Ended December 31,
Provision for credit losses			2023						2022
Provision for credit losses on loans			$	3,425					$	(554)
Provision for credit losses on unfunded commitments			(163)						—
Total provision (credit) for credit losses			$	3,262					$	(554)

The following tables present the balance in the Allowance for credit losses and the amortized cost basis in loans by portfolio segment and based on analysis status as of December 31, 2023 and the allowance for loan losses and the amortized cost basis in loans by portfolio as of December 31, 2022, respectively (in thousands):

			December 31, 2023
Allowance for credit losses			Commercial and Agricultural						Commercial Mortgages						Residential Mortgages						Consumer Loans						Total
Ending allowance balance attributable to loans:
Individually analyzed			$	1,928					$	27					$	—					$	—					$	1,955
Collectively analyzed			3,127						11,999						2,194						3,242						20,562
Total ending allowance balance			$	5,055					$	12,026					$	2,194					$	3,242					$	22,517

			December 31, 2022
Allowance for loan losses			Commercial and Agricultural						Commercial Mortgages						Residential Mortgages						Consumer Loans						Total
Ending allowance balance attributable to loans:
Individually evaluated for impairment			$	1,078					$	38					$	—					$	31					$	1,147
Collectively evaluated for impairment			2,295						11,538						1,845						2,834						18,512
Total ending allowance balance			$	3,373					$	11,576					$	1,845					$	2,865					$	19,659

			December 31, 2023
Loans			Commercial and Agricultural						Commercial Mortgages						Residential Mortgages						Consumer Loans						Total
Loans individually analyzed			$	2,067					$	5,968					$	—					$	—					$	8,035
Loans collectively analyzed			262,329						1,116,957						277,992						307,351						1,964,629
Total ending loans balance			$	264,396					$	1,122,925					$	277,992					$	307,351					$	1,972,664

			December 31, 2022
Loans			Commercial and Agricultural						Commercial Mortgages						Residential Mortgages						Consumer Loans						Total
Loans individually evaluated for impairment			$	2,112					$	4,383					$	723					$	264					$	7,482
Loans collectively evaluated for impairment			250,181						992,530						284,949						294,306						1,821,966
Total ending loans balance			$	252,293					$	996,913					$	285,672					$	294,570					$	1,829,448

Financing Receivable, Modified

he following table summarizes the amortized cost basis of loans modified during the year ended December 31, 2023 (in thousands):

			December 31, 2023
Loans modified under ASU 2022-02			Principal Reduction						Interest Rate Reduction						Term Extension						Payment Delay						Combination						Total						(%) of Loan Class (1)
Commercial and agricultural:
Commercial & industrial			$	—					$	—					$	1,011					$	—					$	—					$	1,011					0.38		%
Agricultural			—						—						—						—						—						—						—		%
Commercial mortgages:
Construction			—						—						—						—						—						—						—		%
Commercial mortgages, other			—						—						272						1,878						—						2,150						0.22		%
Residential mortgages			—						—						—						—						—						—						—		%
Consumer loans:
Home equity lines and loans			—						—						116						—						—						116						0.13		%
Indirect consumer loans			—						—						—						—						—						—						—		%
Direct consumer loans			—						—						—						—						—						—						—		%
Total			$	—					$	—					$	1,399					$	1,878					$	—					$	3,277

(1) Represents the amortized cost basis of loans modified during the period as a percentage of the period-end loan balances by class.

The following table presents the financial effect of the loan modifications presented above to borrowers experiencing financial difficulty during the year ended December 31, 2023:

Effect of loan modifications under ASU 2022-02

Principal reduction (in thousands)

Weighted average interest rate reduction (%)

Weighted average term extension (in months)

Weighted-average payment delay (in months)

Commercial and agricultural:

Commercial & industrial

$

—

—

%

12 months

Agricultural

$

—

—

%

Commercial mortgages:

Construction

$

—

—

%

Commercial mortgages, other

$

—

—

%

60 months

4 months

Residential mortgages

$

—

—

%

Consumer loans:

Home equity lines and loans

$

—

—

%

180 months

Indirect consumer loans

$

—

—

%

Direct consumer loans

$

—

—

%

Schedule Of Analysis Of Collateral Dependent Loans

The following table presents the amortized cost basis and related allowance for credit loss of individually analyzed loans considered to be collateral dependent as of December 31, 2023 (in thousands):

						December 31, 2023
						Amortized Cost Basis						Related Allowance
Commercial and agricultural:
Commercial and industrial (1) (2)						$	353					$	214
Agricultural (2)						26						26
Commercial mortgages:
Construction (1)						2,209						—
Commercial mortgages, other (1) (2) (3)						3,759						27
Total						$	6,347					$	267

(1) Secured by commercial real estate

(2) Secured by business assets

(3) Secured by residential real estate

Financing Receivable, Troubled Debt

The following is a summary of impaired loans as of December 31, 2022 (in thousands):

			December 31, 2022
With no related allowance recorded:			Unpaid Principal Balance						Recorded Investment						Allowance for Loan Losses Allocated
Commercial and agricultural:
Commercial and industrial			$	1,026					$	1,025					$	—
Commercial mortgages:
Construction			5						5						—
Commercial mortgages			4,346						4,341						—
Residential mortgages			767						760						—
Consumer loans:
Home equity lines and loans			154						138						—
With an allowance recorded:
Commercial and agricultural:
Commercial and industrial			1,086						1,088						1,078
Commercial mortgages:
Commercial mortgages			38						38						38
Consumer loans:
Home equity lines and loans			126						127						31
Total			$	7,548					$	7,522					$	1,147

The following table presents the average amortized basis and interest income recognized for loans individually analyzed, by class, as of December 31, 2023 and loans individually evaluated for impairment, by class, as of December 31, 2022, (in thousands):

			December 31, 2023												December 31, 2022
With no related allowance recorded:			Average Amortized Cost Basis						Interest Income Recognized (1)						Average Amortized Cost Basis						Interest Income Recognized (1)
Commercial and agricultural:
Commercial and industrial			$	431					$	—					$	814					$	—
Agricultural			—						—						—						—
Commercial mortgages:
Construction			443						103						71						—
Commercial mortgages			3,988						5						4,211						14
Residential mortgages			288						—						864						37
Consumer loans:
Home equity lines & loans			99						—						153						—
With an allowance recorded:
Commercial and agricultural:
Commercial and industrial			1,328						55						1,453						5
Agricultural			11						—						—						—
Commercial mortgages:
Construction			—						—						—						—
Commercial mortgages			33						—						1,258						—
Residential mortgages			—						—						—						—
Consumer loans:
Home equity lines and loans			25						—						137						—
Direct consumer loans			—						—						—						—
Total			$	6,646					$	163					$	8,961					$	56

(1) Cash basis interest income approximates interest income recognized.

Recorded Investment in Past Due and Non-Accrual Status by Class of Loans

The following table presents the amortized cost basis of non-accrual loans with no related allowance for credit losses, total non-accrual loans, and loans pasts due for 90 days or greater which are still accruing, by class of loans, as of December 31, 2023 and December 31, 2022 (in thousands):

			Non-accrual with no allowance for credit losses												Non-accrual												Loans Past Due 90 Days or More and Still Accruing
			2023						2022						2023						2022						2023						2022
Commercial and agricultural:
Commercial and industrial			$	76					$	1,035					$	1,904					$	1,946					$	10					$	1
Agricultural			—						—						26						—						—						—
Commercial mortgages:
Construction			2,209						5						2,209						5						—						—
Commercial mortgages			3,732						3,890						3,760						3,928						—						—
Residential mortgages			1,315						986						1,315						986						—						—
Consumer loans:
Credit cards			—						—						—						—						—						—
Home equity lines and loans			508						729						508						760						—						—
Indirect consumer loans			687						540						687						540						—						—
Direct consumer loans			2						13						2						13						—						—
Total			$	8,529					$	7,198					$	10,411					$	8,178					$	10					$	1

The following tables present the aging of the amortized cost basis in loans as of December 31, 2023 and December 31, 2022 (in thousands):

			December 31, 2023
			30 - 59 Days Past Due						60-89 Days Past Due						Greater Than 89 Days Past Due						Total Past Due												Loans Not Past Due						Total
Commercial and agricultural:
Commercial and industrial			$	1,196					$	31					$	10					$	1,237											$	262,903					$	264,140
Agricultural			—						—						—						—												256						256
Commercial mortgages:
Construction			2,164						—						2,207						4,371												134,516						138,887
Commercial mortgages			1,022						103						261						1,386												982,652						984,038
Residential mortgages			2,244						201						585						3,030												274,962						277,992
Consumer loans:
Credit cards			—						—						—						—												—						—
Home equity lines and loans			461						87						366						914												86,142						87,056
Indirect consumer loans			2,473						501						426						3,400												207,023						210,423
Direct consumer loans			2						20						—						22												9,850						9,872
Total			$	9,562					$	943					$	3,855					$	14,360											$	1,958,304					$	1,972,664

			December 31, 2022
			30 - 59 Days Past Due						60-89 Days Past Due						Greater Than 89 Days Past Due						Total Past Due												Loans Not Past Due						Total
Commercial and agricultural:
Commercial and industrial			$	74					$	3					$	1					$	78											$	251,966					$	252,044
Agricultural			—						—						—						—												249						249
Commercial mortgages:
Construction			—						—						—						—												108,243						108,243
Commercial mortgages			1,058						—						486						1,544												887,126						888,670
Residential mortgages			1,360						709						294						2,363												283,309						285,672
Consumer loans:
Credit cards			—						—						—						—												—						—
Home equity lines and loans			193						121						442						756												80,645						81,401
Indirect consumer loans			1,397						193						250						1,840												200,284						202,124
Direct consumer loans			2						19						1						22												11,023						11,045
Total			$	4,084					$	1,045					$	1,474					$	6,603											$	1,822,845					$	1,829,448

Risk Category of Recorded Investment of Loans by Class of Loans

Based on the analyses performed as of December 31, 2023, the risk category of the amortized cost basis of loans by class of loans and vintage, as well as the gross charge-offs by loan class and vintage for the period, are as follows (in thousands):

			Term Loans - Amortized Cost by Origination Year																																				Revolving Loans Amortized Cost						Revolving Loans Converted to Term						Total
			2023						2022						2021						2020						2019						Prior
Commercial & Industrial
Pass			$	41,601					$	35,768					$	17,506					$	10,195					$	33,436					$	7,746					$	92,114					$	—					$	238,366
Special Mention			185						2,103						—						—						—						432						9,730						10,672						23,122
Substandard			—						24						991						109						23						456						—						161						1,764
Doubtful			—						—						—						—						—						790						75						23						888
Total			41,786						37,895						18,497						10,304						33,459						9,424						101,919						10,856						264,140
Gross charge offs			—						—						—						—						9						272						—						—						281
Agricultural
Pass			—						15						150						—						—						—						65						—						230
Special Mention			—						—						—						—						—						—						—						—						—
Substandard			—						—						—						—						—						—						—						26						26
Doubtful			—						—						—						—						—						—						—						—						—
Total			—						15						150						—						—						—						65						26						256
Gross charge offs			—						—						—						—						—						—						—						—						—
Construction
Pass			11,275						1,445						—						—						28						1,178						122,752						—						136,678
Special Mention			—						—						—						—						—						—						—						—						—
Substandard			—						—						—						—						2,207						2						—						—						2,209
Doubtful			—						—						—						—						—						—						—						—						—
Total			11,275						1,445						—						—						2,235						1,180						122,752						—						138,887
Gross charge offs			—						—						—						—						—						—						—						—						—
Commercial mortgages
Pass			91,636						207,277						123,040						90,635						39,175						168,878						233,999						—						954,640
Special Mention			—						2,533						8,189						2,609						—						3,216						—						5,426						21,973
Substandard			272						1,107						345						1,022						—						4,143						97						412						7,398
Doubtful			—						—						—						—						—						27						—						—						27
Total			91,908						210,917						131,574						94,266						39,175						176,264						234,096						5,838						984,038
Gross charge offs			—						—						—						—						—						—						—						—						—
Residential mortgages
Not rated			14,027						50,556						49,428						69,070						15,093						44,628						33,875						—						276,677
Substandard			—						75						346						—						169						725						—						—						1,315
Total			14,027						50,631						49,774						69,070						15,262						45,353						33,875						—						277,992
Gross charge offs			—						32						—						—						—						—						—						—						32
Home equity lines and loans
Not rated			13,743						16,621						5,797						3,110						2,845						10,342						34,090						—						86,548
Substandard			—						77						—						—						—			(1)			293						25						113						508
Total			13,743						16,698						5,797						3,110						2,845						10,635						34,115						113						87,056
Gross charge offs			—						—						—						—						—						—						6						—						6
Indirect consumer
Not rated			72,264						98,008						23,015						9,192						3,870						3,387						—						—						209,736
Substandard			119						246						135						48						36						103						—						—						687
Total			72,383						98,254						23,150						9,240						3,906						3,490						—						—						210,423
Gross charge offs			184						375						215						121						21						55						—						—						971
Direct consumer
Not rated			3,005						2,745						785						256						53						357						2,669						—						9,870
Substandard			—						—						—						2						—						—						—						—						2
Total			3,005						2,745						785						258						53						357						2,669						—						9,872
Gross charge offs			4						15						8						6						—						54						6						—						93
			—																		—						—						—						—						—
Total loans			$	248,127					$	418,600					$	229,727					$	186,248					$	96,935					$	246,703					$	529,491					$	16,833					$	1,972,664
Total Gross charge-offs			$	188					$	422					$	223					$	127					$	30					$	381					$	12					$	—					$	1,383

Prior to the adoption of ASC 326-Financial Instruments-Credit Losses, loans not meeting the criteria above that were analyzed individually as part of the above described process were considered pass rated loans as of December 31, 2022. Based upon the analyses performed as of December 31, 2022, the risk category of the recorded investment of loans by class of loans was as follows (in thousands):

			December 31, 2022
			Not Rated						Pass												Special Mention						Substandard						Doubtful						Total
Commercial and agricultural:
Commercial and industrial			$	—					$	235,900											$	13,349					$	2,899					$	893					$	253,041
Agricultural			—						250												—						—						—						250
Commercial mortgages:
Construction			—						108,488												178						5						—						108,671
Commercial mortgages			—						860,389												23,938						7,825						38						892,190
Residential mortgages			285,459						—												—						986						—						286,445
Consumer loans
Credit cards			—						—												—						—						—						—
Home equity lines and loans			80,942						—												—						760						—						81,702
Indirect consumer loans			202,050						—												—						540						—						202,590
Direct consumer loans			11,094						—												—						13						—						11,107
Total			$	579,545					$	1,205,027											$	37,465					$	13,028					$	931					$	1,835,996

Recorded Investment in Residential and Consumer Loans Based on Payment Activity

For residential and consumer loan classes, the Corporation evaluated credit quality based on the aging status of the loan, which was presented by payment activity. The following table presents the amortized cost basis in residential and consumer loans based on payment activity as of December 31, 2023 (in thousands):

			December 31, 2023
															Consumer Loans
			Residential Mortgages												Home Equity Lines and Loans						Indirect Consumer Loans						Other Direct Consumer Loans
Performing			$	276,677											$	86,548					$	209,736					$	9,870
Non-Performing			1,315												508						687						2
Total			$	277,992											$	87,056					$	210,423					$	9,872

Prior to the adoption of ASC 326-Financial Instruments-Credit Losses, the Corporation also evaluated credit quality based on the aging status of the loan, which was presented, by payment activity. The following table presents the recorded investment in residential and consumer loans based on payment activity as of December 31, 2022 (in thousands):

			December 31, 2022
															Consumer Loans
			Residential Mortgages												Home Equity Lines and Loans						Indirect Consumer Loans						Other Direct Consumer Loans
Performing			$	285,459											$	80,942					$	202,050					$	11,094
Non-Performing			986												760						540						13
Total			$	286,445											$	81,702					$	202,590					$	11,107

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Financing Receivable, Modified

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Financing Receivable, Troubled Debt

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- Definition

Tabular disclosure of residential and consumer receivables by credit quality indicator. The credit quality indicator is a statistic about the credit quality of residential and consumer receivables. Examples include, but not limited to, consumer credit risk scores, credit-rating-agency ratings, an entity's internal credit risk grades, loan-to-value ratios, collateral, collection experience and other internal metrics.

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Tabular disclosure of aging analysis for financing receivable.

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Tabular disclosure of the various types of trade accounts and notes receivable and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. Presentation is categorized by current, noncurrent and unclassified receivables.

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