XML 58 R52.htm IDEA: XBRL DOCUMENT
v3.24.3

Loans and Allowance for Credit Losses on Loans - Schedule of Allowance for Loan Losses by Segment (Details) - USD ($) $ in Thousands | 3 Months Ended | 9 Months Ended | 12 Months Ended
--- | --- | --- | ---
Sep. 30, 2024 | Sep. 30, 2023 | Sep. 30, 2024 | Sep. 30, 2023 | Dec. 31, 2023
Financing Receivable Impaired [Line Items] |  |  |  |  |
Balance Beginning | $ 15,014 | $ 14,511 | $ 14,493 | $ 11,218 | $ 11,218
Cumulative effect adjustment for adoption of ASC 326 | 0 | 0 | 0 | 2,077 | 2,077
Credit losses charged to the allowance | (1,382) | (187) | (2,259) | (314) | (741)
Recoveries | 145 | 31 | 754 | 255 | 298
Provision for credit losses | 1,526 | 218 | 2,315 | 1,337 | 1,641
Ending Balance | 15,303 | $ 14,573 | 15,303 | 14,573 | 14,493
Ending balance: Individually evaluated for impairment | 268 |  | 268 |  | 0
Ending balance: collectively evaluated for impairment | 15,035 |  | 15,035 |  | 14,493
Ending balance | 1,476,347 |  | 1,476,347 |  | 1,455,159
Ending balance individually evaluated for impairment | 2,267 |  | 2,267 |  | 5,574
Ending balance collectively evaluated for impairment | 1,474,080 |  | 1,474,080 |  | 1,449,585
Construction And Farmland |  |  |  |  |
Financing Receivable Impaired [Line Items] |  |  |  |  |
Balance Beginning |  |  | 772 | 2,714 | 2,714
Cumulative effect adjustment for adoption of ASC 326 |  |  |  |  | (1,840)
Credit losses charged to the allowance |  |  | (94) |  | 0
Recoveries |  |  | 100 |  | 8
Provision for credit losses |  |  | 300 |  | (110)
Ending Balance | 1,078 |  | 1,078 |  | 772
Ending balance: Individually evaluated for impairment |  |  |  |  | 0
Ending balance: collectively evaluated for impairment | 1,078 |  | 1,078 |  | 772
Ending balance | 97,170 |  | 97,170 |  | 84,145
Ending balance individually evaluated for impairment |  |  |  |  | 95
Ending balance collectively evaluated for impairment | 97,170 |  | 97,170 |  | 84,050
Residential Real Estate |  |  |  |  |
Financing Receivable Impaired [Line Items] |  |  |  |  |
Balance Beginning |  |  | 4,725 | 1,735 | 1,735
Cumulative effect adjustment for adoption of ASC 326 |  |  |  |  | 1,933
Credit losses charged to the allowance |  |  | (127) |  | 0
Recoveries |  |  | 304 |  | 18
Provision for credit losses |  |  | (112) |  | 1,039
Ending Balance | 4,790 |  | 4,790 |  | 4,725
Ending balance: Individually evaluated for impairment |  |  |  |  | 0
Ending balance: collectively evaluated for impairment | 4,790 |  | 4,790 |  | 4,725
Ending balance | 367,301 |  | 367,301 |  | 356,116
Ending balance individually evaluated for impairment | 545 |  | 545 |  | 1,288
Ending balance collectively evaluated for impairment | 366,756 |  | 366,756 |  | 354,828
Commercial Real Estate & MultiFamily |  |  |  |  |
Financing Receivable Impaired [Line Items] |  |  |  |  |
Balance Beginning |  |  | 6,224 | 2,221 | 2,221
Cumulative effect adjustment for adoption of ASC 326 |  |  |  |  | 3,584
Credit losses charged to the allowance |  |  | (7) |  | 0
Recoveries |  |  | 162 |  | 0
Provision for credit losses |  |  | (502) |  | 419
Ending Balance | 5,877 |  | 5,877 |  | 6,224
Ending balance: Individually evaluated for impairment |  |  |  |  | 0
Ending balance: collectively evaluated for impairment | 5,877 |  | 5,877 |  | 6,224
Ending balance | 630,600 |  | 630,600 |  | 600,335
Ending balance individually evaluated for impairment | 749 |  | 749 |  | 3,639
Ending balance collectively evaluated for impairment | 629,851 |  | 629,851 |  | 596,696
Commercial |  |  |  |  |
Financing Receivable Impaired [Line Items] |  |  |  |  |
Balance Beginning |  |  | 1,027 | 2,222 | 2,222
Cumulative effect adjustment for adoption of ASC 326 |  |  |  |  | (1,102)
Credit losses charged to the allowance |  |  | (83) |  | (312)
Recoveries |  |  | 44 |  | 43
Provision for credit losses |  |  | 377 |  | 176
Ending Balance | 1,365 |  | 1,365 |  | 1,027
Ending balance: Individually evaluated for impairment | 268 |  | 268 |  | 0
Ending balance: collectively evaluated for impairment | 1,097 |  | 1,097 |  | 1,027
Ending balance | 111,164 |  | 111,164 |  | 107,828
Ending balance individually evaluated for impairment | 891 |  | 891 |  | 0
Ending balance collectively evaluated for impairment | 110,273 |  | 110,273 |  | 107,828
Marine |  |  |  |  |
Financing Receivable Impaired [Line Items] |  |  |  |  |
Balance Beginning |  |  | 1,153 | 1,555 | 1,555
Cumulative effect adjustment for adoption of ASC 326 |  |  |  |  | (285)
Credit losses charged to the allowance |  |  | (1,457) |  | (126)
Recoveries |  |  |  |  | 0
Provision for credit losses |  |  | 1,995 |  | 9
Ending Balance | 1,691 |  | 1,691 |  | 1,153
Ending balance: Individually evaluated for impairment |  |  |  |  | 0
Ending balance: collectively evaluated for impairment | 1,691 |  | 1,691 |  | 1,153
Ending balance | 225,902 |  | 225,902 |  | 251,168
Ending balance individually evaluated for impairment | 0 |  | 0 |  | 552
Ending balance collectively evaluated for impairment | 225,902 |  | 225,902 |  | 250,616
Consumer |  |  |  |  |
Financing Receivable Impaired [Line Items] |  |  |  |  |
Balance Beginning |  |  | 198 | 299 | 299
Cumulative effect adjustment for adoption of ASC 326 |  |  |  |  | (123)
Credit losses charged to the allowance |  |  | (376) |  | (121)
Recoveries |  |  | 132 |  | 48
Provision for credit losses |  |  | 245 |  | 95
Ending Balance | 199 |  | 199 |  | 198
Ending balance: Individually evaluated for impairment |  |  |  |  | 0
Ending balance: collectively evaluated for impairment | 199 |  | 199 |  | 198
Ending balance | 32,063 |  | 32,063 |  | 42,419
Ending balance individually evaluated for impairment | 82 |  | 82 |  | 0
Ending balance collectively evaluated for impairment | 31,981 |  | 31,981 |  | 42,419
All Other Loans |  |  |  |  |
Financing Receivable Impaired [Line Items] |  |  |  |  |
Balance Beginning |  |  | 394 | $ 472 | 472
Cumulative effect adjustment for adoption of ASC 326 |  |  |  |  | (90)
Credit losses charged to the allowance |  |  | (115) |  | (182)
Recoveries |  |  | 12 |  | 181
Provision for credit losses |  |  | 12 |  | 13
Ending Balance | 303 |  | 303 |  | 394
Ending balance: Individually evaluated for impairment |  |  |  |  | 0
Ending balance: collectively evaluated for impairment | 303 |  | 303 |  | 394
Ending balance | 12,147 |  | 12,147 |  | 13,148
Ending balance individually evaluated for impairment |  |  |  |  | 0
Ending balance collectively evaluated for impairment | 12,147 |  | 12,147 |  | $ 13,148
Unallocated |  |  |  |  |
Financing Receivable Impaired [Line Items] |  |  |  |  |
Provision for credit losses |  |  | 0 |  |
Ending Balance | 0 |  | 0 |  |
Ending balance: collectively evaluated for impairment | $ 0 |  | $ 0 |  |

X
- Definition Cumulative effect adjustment + References No definition available. + Details
Name: | efsi_CumulativeEffectAdjustment
Namespace Prefix: | efsi_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

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/otherTransitionRef -Topic 310 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 11B -Subparagraph (c)(1) -Publisher FASB -URI https://asc.fasb.org/1943274/2147481962/310-10-50-11B Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name Regulation S-K (SK) -Number 229 -Section 1405 -Paragraph c -Publisher SEC Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name Regulation S-K (SK) -Number 229 -Section 1405 -Paragraph a -Subparagraph (1) -Publisher SEC Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name Regulation S-K (SK) -Number 229 -Section 1405 -Paragraph a -Subparagraph (3) -Publisher SEC Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(4)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 45 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479344/326-20-45-1 Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 942 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03(7)(2)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147478546/942-210-S99-1 Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 13 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479319/326-20-50-13 Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 13 -Subparagraph (f) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479319/326-20-50-13 + Details
Name: | us-gaap_FinancingReceivableAllowanceForCreditLosses
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of allowance for credit loss on financing receivable evaluated on collective basis. Excludes financing receivable evaluated on individual basis. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 310 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 4 -Subparagraph (SAB Topic 6.L.5.a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480418/310-10-S99-4 Reference 2: http://fasb.org/us-gaap/role/ref/otherTransitionRef -Topic 310 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 11B -Subparagraph (g) -Publisher FASB -URI https://asc.fasb.org/1943274/2147481962/310-10-50-11B Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 30 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479391/326-20-30-2 + Details
Name: | us-gaap_FinancingReceivableAllowanceForCreditLossesCollectivelyEvaluatedForImpairment
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of allowance for credit loss on financing receivable evaluated on individual basis. Excludes financing receivable evaluated on collective basis. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 310 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 4 -Subparagraph (SAB Topic 6.L.5.a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480418/310-10-S99-4 Reference 2: http://fasb.org/us-gaap/role/ref/otherTransitionRef -Topic 310 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 11B -Subparagraph (g) -Publisher FASB -URI https://asc.fasb.org/1943274/2147481962/310-10-50-11B Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 30 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479391/326-20-30-2 + Details
Name: | us-gaap_FinancingReceivableAllowanceForCreditLossesIndividuallyEvaluatedForImpairment1
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of increase in allowance for credit loss on financing receivable from recovery. + References Reference 1: http://fasb.org/us-gaap/role/ref/otherTransitionRef -Topic 310 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 11B -Subparagraph (c)(4) -Publisher FASB -URI https://asc.fasb.org/1943274/2147481962/310-10-50-11B Reference 2: http://www.xbrl.org/2003/role/exampleRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 55 -Paragraph 79 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479294/326-20-55-79 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 13 -Subparagraph (e) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479319/326-20-50-13 + Details
Name: | us-gaap_FinancingReceivableAllowanceForCreditLossesRecovery
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of writeoff of financing receivable, charged against allowance for credit loss. + References Reference 1: http://fasb.org/us-gaap/role/ref/otherTransitionRef -Topic 310 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 11B -Subparagraph (c)(3) -Publisher FASB -URI https://asc.fasb.org/1943274/2147481962/310-10-50-11B Reference 2: http://www.xbrl.org/2003/role/exampleRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 55 -Paragraph 79 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479294/326-20-55-79 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 6 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479319/326-20-50-6 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 13 -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479319/326-20-50-13 + Details
Name: | us-gaap_FinancingReceivableAllowanceForCreditLossesWriteOffs
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of financing receivable collectively evaluated for credit loss. Excludes financing receivable individually evaluated for credit loss. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 310 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 4 -Subparagraph (SAB Topic 6.L.5.a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480418/310-10-S99-4 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 310 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 11C -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147481962/310-10-50-11C + Details
Name: | us-gaap_FinancingReceivableCollectivelyEvaluatedForImpairment
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table. + References No definition available. + Details
Name: | us-gaap_FinancingReceivableImpairedLineItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount of financing receivable individually evaluated for credit loss. Excludes financing receivable collectively evaluated for credit loss. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 310 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 4 -Subparagraph (SAB Topic 6.L.5.a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480418/310-10-S99-4 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 310 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 11C -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147481962/310-10-50-11C + Details
Name: | us-gaap_FinancingReceivableIndividuallyEvaluatedForImpairment
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Net carrying amount of loans and leases receivable covered by loss sharing agreements. + References No definition available. + Details
Name: | us-gaap_LoansAndLeasesReceivableNetReportedAmountCovered
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of expense related loan transactions, lease transactions, credit loss from transactions other than loan and lease transactions, and other loss based on assessment of uncollectability from the counterparty to reduce the account to their net realizable value. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 45 -Paragraph 28 -Subparagraph (a) -SubTopic 10 -Topic 230 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482740/230-10-45-28 Reference 2: http://fasb.org/us-gaap/role/ref/otherTransitionRef -Topic 310 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 11B -Subparagraph (c)(2) -Publisher FASB -URI https://asc.fasb.org/1943274/2147481962/310-10-50-11B Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 942 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-04(11)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147478524/942-220-S99-1 + Details
Name: | us-gaap_ProvisionForLoanLeaseAndOtherLosses
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=efsi_MarineSegmentMember
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: |