XML 134 R65.htm IDEA: XBRL DOCUMENT
v3.20.1

Allowance for Loan Losses (Allowance for Loan Losses By Segment) (Details) - USD ($) $ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2019 | Dec. 31, 2018 | Dec. 31, 2017
Financing Receivable, Allowance for Credit Loss [Roll Forward] |  |  |
Beginning Balance | $ 5,456 | $ 4,411 | $ 4,505
Charge-Offs | (1,313) | (236) | (370)
Recoveries | 201 | 504 | 901
Provision for (recovery of) loan losses | 629 | 777 | (625)
Ending Balance | 4,973 | 5,456 | 4,411
Ending balance: Individually evaluated for impairment | 300 | 962 | 458
Ending balance: collectively evaluated for impairment | 4,673 | 4,494 | 3,953
Loans: Ending balance | 645,207 | 607,315 | 569,238
Ending balance individually evaluated for impairment | 7,403 | 8,559 | 11,426
Ending balance collectively evaluated for impairment | 637,804 | 598,756 | 557,812
Construction And Farmland [Member] |  |  |
Financing Receivable, Allowance for Credit Loss [Roll Forward] |  |  |
Beginning Balance | 583 | 332 | 450
Charge-Offs | 0 | 0 | (19)
Recoveries | 8 | 266 | 535
Provision for (recovery of) loan losses | (145) | (15) | (634)
Ending Balance | 446 | 583 | 332
Ending balance: Individually evaluated for impairment | 100 | 0 | 0
Ending balance: collectively evaluated for impairment | 346 | 583 | 332
Loans: Ending balance | 56,478 | 61,926 | 52,354
Ending balance individually evaluated for impairment | 433 | 280 | 315
Ending balance collectively evaluated for impairment | 56,045 | 61,646 | 52,039
Residential Real Estate [Member] |  |  |
Financing Receivable, Allowance for Credit Loss [Roll Forward] |  |  |
Beginning Balance | 1,788 | 1,754 | 1,992
Charge-Offs | (406) | (24) | (55)
Recoveries | 72 | 28 | 212
Provision for (recovery of) loan losses | 147 | 30 | (395)
Ending Balance | 1,601 | 1,788 | 1,754
Ending balance: Individually evaluated for impairment | 51 | 119 | 195
Ending balance: collectively evaluated for impairment | 1,550 | 1,669 | 1,559
Loans: Ending balance | 233,995 | 229,784 | 227,305
Ending balance individually evaluated for impairment | 3,681 | 4,044 | 8,315
Ending balance collectively evaluated for impairment | 230,314 | 225,740 | 218,990
Commercial Real Estate [Member] |  |  |
Financing Receivable, Allowance for Credit Loss [Roll Forward] |  |  |
Beginning Balance | 1,988 | 1,627 | 1,522
Charge-Offs | 0 | 0 | (1)
Recoveries | 20 | 78 | 65
Provision for (recovery of) loan losses | (17) | 283 | 41
Ending Balance | 1,991 | 1,988 | 1,627
Ending balance: Individually evaluated for impairment | 149 | 193 | 59
Ending balance: collectively evaluated for impairment | 1,842 | 1,795 | 1,568
Loans: Ending balance | 286,600 | 265,595 | 239,915
Ending balance individually evaluated for impairment | 3,053 | 2,919 | 1,904
Ending balance collectively evaluated for impairment | 283,547 | 262,676 | 238,011
Commercial [Member] |  |  |
Financing Receivable, Allowance for Credit Loss [Roll Forward] |  |  |
Beginning Balance | 919 | 570 | 235
Charge-Offs | (850) | (139) | (187)
Recoveries | 52 | 100 | 44
Provision for (recovery of) loan losses | 444 | 388 | 478
Ending Balance | 565 | 919 | 570
Ending balance: Individually evaluated for impairment | 0 | 650 | 195
Ending balance: collectively evaluated for impairment | 565 | 269 | 375
Loans: Ending balance | 46,543 | 33,086 | 37,427
Ending balance individually evaluated for impairment | 228 | 1,316 | 858
Ending balance collectively evaluated for impairment | 46,315 | 31,770 | 36,569
Consumer [Member] |  |  |
Financing Receivable, Allowance for Credit Loss [Roll Forward] |  |  |
Beginning Balance | 53 | 69 | 69
Charge-Offs | (5) | (33) | (59)
Recoveries | 26 | 19 | 40
Provision for (recovery of) loan losses | (20) | (2) | 19
Ending Balance | 54 | 53 | 69
Ending balance: Individually evaluated for impairment | 0 | 0 | 9
Ending balance: collectively evaluated for impairment | 54 | 53 | 60
Loans: Ending balance | 9,541 | 8,470 | 10,187
Ending balance individually evaluated for impairment | 8 | 0 | 34
Ending balance collectively evaluated for impairment | 9,533 | 8,470 | 10,153
All Other Loans [Member] |  |  |
Financing Receivable, Allowance for Credit Loss [Roll Forward] |  |  |
Beginning Balance | 97 | 29 | 22
Charge-Offs | (52) | (40) | (49)
Recoveries | 23 | 13 | 5
Provision for (recovery of) loan losses | 52 | 95 | 51
Ending Balance | 120 | 97 | 29
Ending balance: Individually evaluated for impairment | 0 |  | 0
Ending balance: collectively evaluated for impairment | 120 | 97 | 29
Loans: Ending balance | 12,050 | 8,454 | 2,050
Ending balance individually evaluated for impairment | 0 |  | 0
Ending balance collectively evaluated for impairment | 12,050 | 8,454 | 2,050
Unallocated [Member] |  |  |
Financing Receivable, Allowance for Credit Loss [Roll Forward] |  |  |
Beginning Balance | 28 | 30 | 215
Charge-Offs | 0 | 0 | 0
Recoveries | 0 | 0 | 0
Provision for (recovery of) loan losses | 168 | (2) | (185)
Ending Balance | 196 | 28 | 30
Ending balance: Individually evaluated for impairment |  | 0 | 0
Ending balance: collectively evaluated for impairment | 196 | 28 | 30
Loans: Ending balance | 0 | 0 | 0
Ending balance individually evaluated for impairment |  | $ 0 | $ 0
Ending balance collectively evaluated for impairment | $ 0 |  |

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 Amount of recovery of financing receivables doubtful of collection that were previously charged off. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 55 -Paragraph 79 -URI http://asc.fasb.org/extlink&oid=118955255&loc=SL82922352-210448 Reference 2: 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 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 50 -Paragraph 13 -Subparagraph (e) -URI http://asc.fasb.org/extlink&oid=119407570&loc=SL82919249-210447 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 11B -Subparagraph (c)(4) -URI http://asc.fasb.org/extlink&oid=118936363&loc=SL6953423-111524 + Details
Name: | us-gaap_FinancingReceivableAllowanceForCreditLossesRecovery
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition A roll forward is a reconciliation of a concept from the beginning of a period to the end of a period. + References No definition available. + Details
Name: | us-gaap_FinancingReceivableAllowanceForCreditLossesRollForward
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount of writeoff of financing receivable, charged against allowance for credit loss. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 50 -Paragraph 13 -Subparagraph (d) -URI http://asc.fasb.org/extlink&oid=119407570&loc=SL82919249-210447 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 11B -Subparagraph (c)(3) -URI http://asc.fasb.org/extlink&oid=118936363&loc=SL6953423-111524 Reference 3: http://www.xbrl.org/2003/role/exampleRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 55 -Paragraph 79 -URI http://asc.fasb.org/extlink&oid=118955255&loc=SL82922352-210448 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 + Details
Name: | us-gaap_FinancingReceivableAllowanceForCreditLossesWriteOffs
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

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
- Definition Amount of expense related to estimated loss from loan and lease transactions. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=118932676&loc=d3e3602-108585 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 220 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-04.11) -URI http://asc.fasb.org/extlink&oid=116637391&loc=SL114874048-224260 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 11B -Subparagraph (c)(2) -URI http://asc.fasb.org/extlink&oid=118936363&loc=SL6953423-111524 + Details
Name: | us-gaap_ProvisionForLoanAndLeaseLosses
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

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

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

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

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

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

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

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