XML 56 R29.htm IDEA: XBRL DOCUMENT v3.19.1

Loans Receivable and Allowance for Loan Losses (Tables)

12 Months Ended

Dec. 31, 2018

Loans Receivable and Allowance for Loan Losses [Abstract]

Composition of the Loan Portfolio





	December 31, 2018						December 31, 2017
Real Estate:
Residential	$	235,523		27.7	%		$	235,759		30.8	%
Commercial		374,790		44.1				342,934		44.9
Construction		17,445		2.0				17,228		2.3
Commercial, financial and agricultural		110,542		13.0				97,461		12.7
Consumer loans to individuals		112,002		13.2				70,953		9.3
Total loans		850,302		100.0	%			764,335		100.0	%

Deferred fees, net		(120)						(243)
Total loans receivable		850,182						764,092
Allowance for loan losses		(8,452)						(7,634)
Net loans receivable	$	841,730					$	756,458



Changes in the Accretable Yield for Purchased Credit-impaired Loans



	2018			2017
Balance at beginning of period	$	108		$	208
Additions		-			-
Accretion		(56)			(73)
Reclassification and other		(23)			(27)
Balance at end of period	$	29		$	108



Information Regarding Loans Acquired and Accounted for in Accordance With ASC 310-30



	December 31, 2018			December 31, 2017

Outstanding Balance	$	1,055		$	1,444
Carrying Amount	$	886		$	1,174



Summary of Amount of Loans in Each Category that were Individually and Collectively Evaluated for Impairment



	Real Estate Loans
										Commercial			Consumer
	Residential			Commercial			Construction			Loans			Loans			Total
	(In thousands)
December 31, 2018
Individually evaluated for  impairment	$	-		$	1,319		$	-		$	-		$	-		$	1,319
Loans acquired with deteriorated credit quality		630			256			-			-			-			886
Collectively evaluated for impairment		234,893			373,215			17,445			110,542			112,002			848,097
Total Loans	$	235,523		$	374,790		$	17,445		$	110,542		$	112,002		$	850,302









	Real Estate Loans
										Commercial			Consumer
	Residential			Commercial			Construction			Loans			Loans			Total
	(In thousands)
December 31, 2017
Individually evaluated for  impairment	$	23		$	1,224		$	-		$	-		$	-		$	1,247
Loans acquired with deteriorated credit quality		833			341			-			-			-			1,174
Collectively evaluated for impairment		234,903			341,369			17,228			97,461			70,953			761,914
Total Loans	$	235,759		$	342,934		$	17,228		$	97,461		$	70,953		$	764,335



Impaired Loans and Related Interest Income by Loan Portfolio Class



				Unpaid
	Recorded			Principal			Associated
	Investment			Balance			Allowance
December 31, 2018	(In thousands)
With no related allowance recorded:
Real Estate Loans
    Commercial	$	1,319		$	1,747		$	-
          Subtotal		1,319			1,747			-

Total:
Real Estate Loans
    Commercial		1,319			1,747			-
          Total Impaired Loans	$	1,319		$	1,747		$	-









				Unpaid
	Recorded			Principal			Associated
	Investment			Balance			Allowance

December 31, 2017	(In thousands)
With no related allowance recorded:
Real Estate Loans
    Residential	$	23		$	28		$	-
    Commercial		1,224			1,496			-
          Subtotal		1,247			1,524			-

Total:
Real Estate Loans
    Residential		23			28			-
    Commercial		1,224			1,496			-
          Total Impaired Loans	$	1,247		$	1,524		$	-












The following information for impaired loans is presented for the years ended December 31, 2018 and 2017:








	Average Recorded	Average Recorded								Interest Income
		Investment								Recognized
	2018			2017						2018			2017
	(In thousands)
Total:
Real Estate Loans
Residential	$	-		$	23					$	-		$	-
Commercial		1,220			1,209						67			56
Total Loans	$	1,220		$	1,232					$	67		$	56



Classes of the Loan Portfolio Summarized by the Aggregate Risk Rating



				Special
	Pass			Mention			Substandard			Doubtful			Loss			Total
December 31, 2018
Commercial real estate loans	$	360,838		$	7,918		$	6,034		$	-		$	-		$	374,790
Commercial		109,966			82			494			-			-			110,542
Total	$	470,804		$	8,000		$	6,528		$	-		$	-		$	485,332







				Special
	Pass			Mention			Substandard			Doubtful			Loss			Total
December 31, 2017
Commercial real estate loans	$	329,617		$	9,680		$	3,637		$	-		$	-		$	342,934
Commercial		97,389			16			56			-			-			97,461
Total	$	427,006		$	9,696		$	3,693		$	-		$	-		$	440,395



For residential real estate loans, construction loans and consumer loans, the Company evaluates credit quality based on the performance of the individual credits. Nonperforming loans include loans that have been placed on nonaccrual status and loans remaining in accrual status on which the contractual payment of principal and interest has become 90 days past due.





The following table presents the recorded investment in the loan classes based on payment activity as of December 31, 2018 and December 31, 2017 (in thousands):









	Performing			Nonperforming			Total
December 31, 2018
Residential real estate loans	$	234,725		$	798		$	235,523
Construction		17,445			-			17,445
Consumer loans to individuals		112,002			-			112,002
Total	$	364,172		$	798		$	364,970









	Performing			Nonperforming			Total
December 31, 2017
Residential real estate loans	$	233,966		$	1,793		$	235,759
Construction		17,228			-			17,228
Consumer loans to individuals		70,953			-			70,953
Total	$	322,147		$	1,793		$	323,940



Loan Portfolio Summarized by the Past Due Status



	Current			31-60 Days Past Due			61-90 Days Past Due			Greater than 90 Days Past Due and still accruing			Non-Accrual			Total Past Due and Non-Accrual			Total Loans
December 31, 2018
Real Estate loans
Residential	$	234,201		$	373		$	151		$	-		$	798		$	1,322		$	235,523
Commercial		372,617			1,043			788			-			342			2,173			374,790
Construction		17,445			-			-			-			-			-			17,445
Commercial  loans		110,191			320			31			-			-			351			110,542
Consumer  loans		111,796			171			35			-			-			206			112,002
Total	$	846,250		$	1,907		$	1,005		$	-		$	1,140		$	4,052		$	850,302











	Current			31-60 Days Past Due			61-90 Days Past Due			Greater than 90 Days Past Due and still accruing			Non-Accrual			Total Past Due and Non-Accrual			Total Loans
December 31, 2017
Real Estate loans
Residential	$	233,291		$	594		$	81		$	87		$	1,706		$	2,468		$	235,759
Commercial		341,602			646			-			409			277			1,332			342,934
Construction		17,228			-			-			-			-			-			17,228
Commercial  loans		97,424			10			27			-			-			37			97,461
Consumer  loans		70,869			60			24			-			-			84			70,953
Total	$	760,414		$	1,310		$	132		$	496		$	1,983		$	3,921		$	764,335



Allowance for Loan Losses and Recorded Investment in Financing Receivables







The following table presents the allowance for loan losses by the classes of the loan portfolio:









(In thousands)	Residential Real Estate			Commercial Real Estate			Construction			Commercial			Consumer			Total
Beginning balance, December 31, 2017	$	1,272		$	5,265		$	90		$	463		$	544		$	7,634
Charge Offs		(197)			(283)			-			(246)			(263)			(989)
Recoveries		9			33			-			8			32			82
Provision for loan losses		244			440			3			487			551			1,725
Ending balance, December 31, 2018	$	1,328		$	5,455		$	93		$	712		$	864		$	8,452
Ending balance individually evaluated for impairment	$	-		$	-		$	-		$	-		$	-		$	-
Ending balance collectively evaluated for impairment	$	1,328		$	5,455		$	93		$	712		$	864		$	8,452











(In thousands)	Residential Real Estate			Commercial Real Estate			Construction			Commercial			Consumer			Total
Beginning balance, December 31, 2016	$	1,092		$	4,623		$	78		$	307		$	363		$	6,463
Charge Offs		(83)			(902)			(28)			-			(207)			(1,220)
Recoveries		6			159			-			-			26			191
Provision for loan losses		257			1,385			40			156			362			2,200
Ending balance, December 31, 2017	$	1,272		$	5,265		$	90		$	463		$	544		$	7,634
Ending balance individually evaluated for impairment	$	-		$	-		$	-		$	-		$	-		$	-
Ending balance collectively evaluated for impairment	$	1,272		$	5,265		$	90		$	463		$	544		$	7,634





X

- Definition

Tabular disclosure of additional information regarding loans acquired and accounted for in accordance with ASC 310-30.

+ References

No definition available.

+ Details

Name:	nwfl_AdditionalInformationRegardingLoansAcquiredAndAccountedForInAccordanceWithAsc31030TableTextBlock
Namespace Prefix:	nwfl_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Changes In The Accretable Yield For Purchased Credit Impaired Loans

+ References

No definition available.

+ Details

Name:	nwfl_ChangesInAccretableYieldForPurchasedCreditImpairedLoansTableTextBlock
Namespace Prefix:	nwfl_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of loans in each category that were individually and collectively evaluated for impairment.

+ References

No definition available.

+ Details

Name:	nwfl_ScheduleOfLoansIndividuallyAndCollectivelyEvaluatedForImpairmentTableTextBlock
Namespace Prefix:	nwfl_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of financing receivables (examples of financing receivables include loans, trade accounts receivable and notes receivable) and activity in the allowance for credit losses account.

+ 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
-URI http://asc.fasb.org/extlink&oid=84173941&loc=SL6953423-111524

+ Details

Name:	us-gaap_AllowanceForCreditLossesOnFinancingReceivablesTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of financing receivables by credit quality indicator. The credit quality indicator is a statistic about the credit quality of financing 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.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 29
-URI http://asc.fasb.org/extlink&oid=84173941&loc=SL6953659-111524

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 55
-Paragraph 19
-URI http://asc.fasb.org/extlink&oid=82894031&loc=SL6953803-111525

+ Details

Name:	us-gaap_FinancingReceivableCreditQualityIndicatorsTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of impaired financing receivables.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 15
-URI http://asc.fasb.org/extlink&oid=84173941&loc=d3e5212-111524

+ Details

Name:	us-gaap_ImpairedFinancingReceivablesTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of financing receivables that are past due but not impaired, financing receivables that are 90 days past due and still accruing, and financing receivables on nonaccrual status.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 7A
-URI http://asc.fasb.org/extlink&oid=84173941&loc=SL6953401-111524

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 7
-URI http://asc.fasb.org/extlink&oid=84173941&loc=d3e5111-111524

+ Details

Name:	us-gaap_PastDueFinancingReceivablesTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	us-gaap_ReceivablesAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

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.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.3,4)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

+ Details

Name:	us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration