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LOANS AND ALLOWANCE FOR CREDIT LOSSES (Tables) | 9 Months Ended
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Sep. 30, 2023
LOANS AND ALLOWANCE FOR CREDIT LOSSES [Abstract] |
Portfolio Loans | Loans are comprised of the following:
|  | September 30, 2023 |  |  | December 31, 2022 |
Residential real estate |  | $ | 321,967 |  |  | $ | 297,036 |
Commercial real estate: |  |  |  |  |  |  |  |
Owner-occupied |  |  | 79,503 |  |  |  | 72,719 |
Nonowner-occupied |  |  | 183,369 |  |  |  | 182,831 |
Construction |  |  | 48,538 |  |  |  | 33,205 |
Commercial and industrial |  |  | 157,275 |  |  |  | 151,232 |
Consumer: |  |  |  |  |  |  |  |
Automobile |  |  | 62,216 |  |  |  | 54,837 |
Home equity |  |  | 32,073 |  |  |  | 27,791 |
Other |  |  | 76,281 |  |  |  | 65,398 |
|  |  | 961,222 |  |  |  | 885,049 |
Less: Allowance for credit losses |  |  | (8,173 | ) |  |  | (5,269 | )
Loans, net |  | $ | 953,049 |  |  | $ | 879,780 |
Recorded Investment in Nonaccrual and Loans Past Due Over 90 Days Still on Accrual by Class of Loans | The following table presents the recorded investment of nonaccrual loans and loans past due 90 days or more and still accruing by class of loans as of September 30, 2023 and December 31, 2022:
September 30,2023 |  | Loans Past Due 90 Days And Still Accruing |  |  | Nonaccrual Loans With No ACL |  |  | Nonaccrual Loans With an ACL |  |  | Total Nonaccrual Loans |
Residential real estate |  | $ | 17 |  |  | $ | — |  |  | $ | 1,299 |  |  | $ | 1,299 |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner-occupied |  |  | — |  |  |  | 787 |  |  |  | — |  |  |  | 787 |
Nonowner-occupied |  |  | — |  |  |  | — |  |  |  | 64 |  |  |  | 64 |
Construction |  |  | — |  |  |  | — |  |  |  | 2 |  |  |  | 2 |
Commercial and industrial |  |  | — |  |  |  | — |  |  |  | 51 |  |  |  | 51 |
Consumer: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Automobile |  |  | 55 |  |  |  | — |  |  |  | 188 |  |  |  | 188 |
Home equity |  |  | — |  |  |  | — |  |  |  | 97 |  |  |  | 97 |
Other |  |  | 31 |  |  |  | — |  |  |  | 127 |  |  |  | 127 |
Total |  | $ | 103 |  |  | $ | 787 |  |  | $ | 1,828 |  |  | $ | 2,615 |
December 31, 2022 |  | Loans Past Due 90 Days And Still Accruing |  |  | Nonaccrual |
Residential real estate |  | $ | 100 |  |  | $ | 1,708 |
Commercial real estate: |  |  |  |  |  |  |  |
Owner-occupied |  |  | — |  |  |  | 938 |
Nonowner-occupied |  |  | — |  |  |  | 70 |
Construction |  |  | — |  |  |  | 75 |
Commercial and industrial |  |  | — |  |  |  | 150 |
Consumer: |  |  |  |  |  |  |  |
Automobile |  |  | 27 |  |  |  | 82 |
Home equity |  |  | — |  |  |  | 151 |
Other |  |  | 411 |  |  |  | 59 |
Total |  | $ | 538 |  |  | $ | 3,233 |
Aging of Recorded Investment in Past Due Loans by Class of Loans | The following table presents the aging of the recorded investment of past due loans by class of loans as of September 30, 2023 and December 31, 2022:
September 30, 2023 |  | 30-59 Days Past Due |  |  | 60-89 Days Past Due |  |  | 90 Days Or More Past Due |  |  | Total Past Due |  |  | Loans Not Past Due |  |  | Total |
Residential real estate |  | $ | 1,832 |  |  | $ | 337 |  |  | $ | 428 |  |  | $ | 2,597 |  |  | $ | 319,370 |  |  | $ | 321,967 |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner-occupied |  |  | 99 |  |  |  | 74 |  |  |  | 787 |  |  |  | 960 |  |  |  | 78,543 |  |  |  | 79,503 |
Nonowner-occupied |  |  | 64 |  |  |  | — |  |  |  | — |  |  |  | 64 |  |  |  | 183,305 |  |  |  | 183,369 |
Construction |  |  | 4 |  |  |  | — |  |  |  | — |  |  |  | 4 |  |  |  | 48,534 |  |  |  | 48,538 |
Commercial and industrial |  |  | 73 |  |  |  | 79 |  |  |  | 51 |  |  |  | 203 |  |  |  | 157,072 |  |  |  | 157,275 |
Consumer: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Automobile |  |  | 789 |  |  |  | 196 |  |  |  | 191 |  |  |  | 1,176 |  |  |  | 61,040 |  |  |  | 62,216 |
Home equity |  |  | 723 |  |  |  | — |  |  |  | 97 |  |  |  | 820 |  |  |  | 31,253 |  |  |  | 32,073 |
Other |  |  | 470 |  |  |  | 422 |  |  |  | 150 |  |  |  | 1,042 |  |  |  | 75,239 |  |  |  | 76,281 |
Total |  | $ | 4,054 |  |  | $ | 1,108 |  |  | $ | 1,704 |  |  | $ | 6,866 |  |  | $ | 954,356 |  |  | $ | 961,222 |
December 31, 2022 |  | 30-59 Days Past Due |  |  | 60-89 Days Past Due |  |  | 90 Days Or More Past Due |  |  | Total Past Due |  |  | Loans Not Past Due |  |  | Total |
Residential real estate |  | $ | 1,799 |  |  | $ | 701 |  |  | $ | 497 |  |  | $ | 2,997 |  |  | $ | 294,039 |  |  | $ | 297,036 |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner-occupied |  |  | 97 |  |  |  | — |  |  |  | 938 |  |  |  | 1,035 |  |  |  | 71,684 |  |  |  | 72,719 |
Nonowner-occupied |  |  | 626 |  |  |  | 5 |  |  |  | — |  |  |  | 631 |  |  |  | 182,200 |  |  |  | 182,831 |
Construction |  |  | 40 |  |  |  | 45 |  |  |  | 17 |  |  |  | 102 |  |  |  | 33,103 |  |  |  | 33,205 |
Commercial and industrial |  |  | 21 |  |  |  | — |  |  |  | 150 |  |  |  | 171 |  |  |  | 151,061 |  |  |  | 151,232 |
Consumer: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Automobile |  |  | 804 |  |  |  | 240 |  |  |  | 97 |  |  |  | 1,141 |  |  |  | 53,696 |  |  |  | 54,837 |
Home equity |  |  | 204 |  |  |  | — |  |  |  | 151 |  |  |  | 355 |  |  |  | 27,436 |  |  |  | 27,791 |
Other |  |  | 875 |  |  |  | 113 |  |  |  | 452 |  |  |  | 1,440 |  |  |  | 63,958 |  |  |  | 65,398 |
Total |  | $ | 4,466 |  |  | $ | 1,104 |  |  | $ | 2,302 |  |  | $ | 7,872 |  |  | $ | 877,177 |  |  | $ | 885,049 |
Risk Category Loans by Class of Loans | As of September 30, 2023 and December 31, 2022, and based on the most recent analysis performed, the risk category of commercial loans by class of loans was as follows:
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | Revolving |  |  |  |
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | Loans |  |  |  |
|  | Term Loans Amortized Cost Basis by Origination Year |  |  | Amortized |  |  |  |
September 30, 2023 |  | 2023 |  |  | 2022 |  |  | 2021 |  |  | 2020 |  |  | 2019 |  |  | Prior |  |  | Cost Basis |  |  | Total |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner-occupied |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Risk Rating |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 9,870 |  |  | $ | 10,287 |  |  | $ | 24,938 |  |  | $ | 6,041 |  |  | $ | 6,427 |  |  | $ | 17,397 |  |  | $ | 1,203 |  |  | $ | 76,163 |
Special Mention |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 704 |  |  |  | — |  |  |  | 704 |
Substandard |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 484 |  |  |  | 1,853 |  |  |  | 299 |  |  |  | 2,636 |
Doubtful |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Total |  | $ | 9,870 |  |  | $ | 10,287 |  |  | $ | 24,938 |  |  | $ | 6,041 |  |  | $ | 6,911 |  |  | $ | 19,954 |  |  | $ | 1,502 |  |  | $ | 79,503 |
Current Period gross charge-offs |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | Revolving |  |  |  |
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | Loans |  |  |  |
|  | Term Loans Amortized Cost Basis by Origination Year |  |  | Amortized |  |  |  |
September 30, 2023 |  | 2023 |  |  | 2022 |  |  | 2021 |  |  | 2020 |  |  | 2019 |  |  | Prior |  |  | Cost Basis |  |  | Total |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Nonowner-occupied |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Risk Rating |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 9,898 |  |  | $ | 29,533 |  |  | $ | 32,637 |  |  | $ | 25,574 |  |  | $ | 15,558 |  |  | $ | 62,778 |  |  | $ | 1,440 |  |  | $ | 177,418 |
Special Mention |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 3,251 |  |  |  | — |  |  |  | 1,853 |  |  |  | — |  |  |  | 5,104 |
Substandard |  |  | — |  |  |  | — |  |  |  | 847 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 847 |
Doubtful |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Total |  | $ | 9,898 |  |  | $ | 29,533 |  |  | $ | 33,484 |  |  | $ | 28,825 |  |  | $ | 15,558 |  |  | $ | 64,631 |  |  | $ | 1,440 |  |  | $ | 183,369 |
Current Period gross charge-offs |  | $ | — |  |  | $ | — |  |  | $ | 132 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 132 |
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | Revolving |  |  |  |
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | Loans |  |  |  |
|  | Term Loans Amortized Cost Basis by Origination Year |  |  | Amortized |  |  |  |
September 30, 2023 |  | 2023 |  |  | 2022 |  |  | 2021 |  |  | 2020 |  |  | 2019 |  |  | Prior |  |  | Cost Basis |  |  | Total |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Construction |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Risk Rating |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 11,396 |  |  | $ | 26,764 |  |  | $ | 6,275 |  |  | $ | 307 |  |  | $ | 405 |  |  | $ | 3,336 |  |  | $ | 55 |  |  | $ | 48,538 |
Special Mention |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Substandard |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Doubtful |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Total |  | $ | 11,396 |  |  | $ | 26,764 |  |  | $ | 6,275 |  |  | $ | 307 |  |  | $ | 405 |  |  | $ | 3,336 |  |  | $ | 55 |  |  | $ | 48,538 |
Current Period gross charge-offs |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | Revolving |  |  |  |
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | Loans |  |  |  |
|  | Term Loans Amortized Cost Basis by Origination Year |  |  | Amortized |  |  |  |
September 30, 2023 |  | 2023 |  |  | 2022 |  |  | 2021 |  |  | 2020 |  |  | 2019 |  |  | Prior |  |  | Cost Basis |  |  | Total |
Commercial and Industrial: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Risk Rating |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 5,170 |  |  | $ | 32,171 |  |  | $ | 27,308 |  |  | $ | 31,884 |  |  | $ | 421 |  |  | $ | 28,503 |  |  | $ | 29,844 |  |  | $ | 155,301 |
Special Mention |  |  | 147 |  |  |  | — |  |  |  | 61 |  |  |  | — |  |  |  | — |  |  |  | 24 |  |  |  | 90 |  |  |  | 322 |
Substandard |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 1,454 |  |  |  | — |  |  |  | 198 |  |  |  | — |  |  |  | 1,652 |
Doubtful |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Total |  | $ | 5,317 |  |  | $ | 32,171 |  |  | $ | 27,369 |  |  | $ | 33,338 |  |  | $ | 421 |  |  | $ | 28,725 |  |  | $ | 29,934 |  |  | $ | 157,275 |
Current Period gross charge-offs |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 29 |  |  | $ | 29 |
December 31, 2022 |  | Pass |  |  | Criticized |  |  | Classified |  |  | Total |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |
Owner-occupied |  | $ | 68,236 |  |  | $ | 3,545 |  |  | $ | 938 |  |  | $ | 72,719 |
Nonowner-occupied |  |  | 177,479 |  |  |  | 5,352 |  |  |  | — |  |  |  | 182,831 |
Construction |  |  | 33,143 |  |  |  | — |  |  |  | 62 |  |  |  | 33,205 |
Commercial and industrial |  |  | 147,627 |  |  |  | 1,879 |  |  |  | 1,726 |  |  |  | 151,232 |
Total |  | $ | 426,485 |  |  | $ | 10,776 |  |  | $ | 2,726 |  |  | $ | 439,987 |
Recorded Investment of Residential and Consumer Loans | The Company considers the performance of the loan portfolio and its impact on the allowance for credit losses. For residential and consumer loan classes, the Company evaluates credit quality based on the aging status of the loan, which was previously presented, and by payment activity. The following table presents the recorded investment of residential and consumer loans by class of loans based on repayment activity as of September 30, 2023 and December 31, 2022:
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | Revolving |  |  |  |
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | Loans |  |  |  |
|  | Term Loans Amortized Cost Basis by Origination Year |  |  | Amortized |  |  |  |
September 30, 2023 |  | 2023 |  |  | 2022 |  |  | 2021 |  |  | 2020 |  |  | 2019 |  |  | Prior |  |  | Cost Basis |  |  | Total |
Residential Real Estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Payment Performance |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Performing |  | $ | 39,481 |  |  | $ | 44,441 |  |  | $ | 52,742 |  |  | $ | 46,166 |  |  | $ | 22,172 |  |  | $ | 96,487 |  |  | $ | 19,162 |  |  | $ | 320,651 |
Nonperforming |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 187 |  |  |  | 1,129 |  |  |  | — |  |  |  | 1,316 |
Total |  | $ | 39,481 |  |  | $ | 44,441 |  |  | $ | 52,742 |  |  | $ | 46,166 |  |  | $ | 22,359 |  |  | $ | 97,616 |  |  | $ | 19,162 |  |  | $ | 321,967 |
Current Period gross charge-offs |  | $ | — |  |  | $ | — |  |  | $ | 3 |  |  | $ | — |  |  | $ | — |  |  | $ | 100 |  |  | $ | — |  |  | $ | 103 |
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | Revolving |  |  |  |
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | Loans |  |  |  |
|  | Term Loans Amortized Cost Basis by Origination Year |  |  | Amortized |  |  |  |
September 30, 2023 |  | 2023 |  |  | 2022 |  |  | 2021 |  |  | 2020 |  |  | 2019 |  |  | Prior |  |  | Cost Basis |  |  | Total |
Consumer: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Automobile |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Payment Performance |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Performing |  | $ | 24,641 |  |  | $ | 22,862 |  |  | $ | 8,264 |  |  | $ | 3,608 |  |  | $ | 1,508 |  |  | $ | 1,090 |  |  | $ | — |  |  | $ | 61,973 |
Nonperforming |  |  | 8 |  |  |  | 126 |  |  |  | 57 |  |  |  | 22 |  |  |  | 10 |  |  |  | 20 |  |  |  | — |  |  |  | 243 |
Total |  | $ | 24,649 |  |  | $ | 22,988 |  |  | $ | 8,321 |  |  | $ | 3,630 |  |  | $ | 1,518 |  |  | $ | 1,110 |  |  | $ | — |  |  | $ | 62,216 |
Current Period gross charge-offs |  | $ | 21 |  |  | $ | 117 |  |  | $ | 112 |  |  | $ | 5 |  |  | $ | 26 |  |  | $ | 3 |  |  | $ | — |  |  | $ | 284 |
|  |  |  |  |  |  |  |  |  |  |  |  |  |  | Revolving |  |  |  |
|  |  |  |  |  |  |  |  |  |  |  |  |  |  | Loans |  |  |  |
| Term Loans Amortized Cost Basis by Origination Year |  | Amortized |  |  |  |
September 30, 2023 | 2023 |  | 2022 |  |  | 2021 |  |  | 2020 |  | 2019 |  | Prior |  | Cost Basis |  |  | Total |
Consumer: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Home Equity |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Payment Performance |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Performing |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 6 |  |  | $ | 31,970 |  |  | $ | 31,976 |
Nonperforming |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 97 |  |  |  | 97 |
Total |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 6 |  |  | $ | 32,067 |  |  | $ | 32,073 |
Current Period gross charge-offs |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 87 |  |  | $ | 87 |
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | Revolving |  |  |  |
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | Loans |  |  |  |
|  | Term Loans Amortized Cost Basis by Origination Year |  |  | Amortized |  |  |  |
September 30, 2023 |  | 2023 |  |  | 2022 |  |  | 2021 |  |  | 2020 |  |  | 2019 |  |  | Prior |  |  | Cost Basis |  |  | Total |
Consumer: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Other |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Payment Performance |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Performing |  | $ | 15,529 |  |  | $ | 27,250 |  |  | $ | 12,046 |  |  | $ | 5,017 |  |  | $ | 1,370 |  |  | $ | 1,084 |  |  | $ | 13,827 |  |  | $ | 76,123 |
Nonperforming |  |  | 7 |  |  |  | 11 |  |  |  | 21 |  |  |  | 100 |  |  |  | 8 |  |  |  | 6 |  |  |  | 5 |  |  |  | 158 |
Total |  | $ | 15,536 |  |  | $ | 27,261 |  |  | $ | 12,067 |  |  | $ | 5,117 |  |  | $ | 1,378 |  |  | $ | 1,090 |  |  | $ | 13,832 |  |  | $ | 76,281 |
Current Period gross charge-offs |  | $ | 223 |  |  | $ | 71 |  |  | $ | 93 |  |  | $ | 67 |  |  | $ | 26 |  |  | $ | 52 |  |  | $ | 191 |  |  | $ | 723 |
| Consumer |  |  |  |  |
December 31, 2022 | Automobile |  | Home Equity |  | Other |  | Residential Real Estate |  | Total |
Performing |  | $ | 54,728 |  |  | $ | 27,640 |  |  | $ | 64,928 |  |  | $ | 295,228 |  |  | $ | 442,524 |
Nonperforming |  |  | 109 |  |  |  | 151 |  |  |  | 470 |  |  |  | 1,808 |  |  |  | 2,538 |
Total |  | $ | 54,837 |  |  | $ | 27,791 |  |  | $ | 65,398 |  |  | $ | 297,036 |  |  | $ | 445,062 |
Activity in Allowance for Loan Losses by Portfolio Segment | The following table presents the activity in the allowance for credit losses by portfolio segment for the three months ended September 30, 2023 and 2022:
September 30, 2023 |  | Residential Real Estate |  |  | Commercial Real Estate |  |  | Commercial and Industrial |  |  | Consumer |  |  | Total |
Allowance for credit losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance |  | $ | 2,107 |  |  | $ | 2,252 |  |  | $ | 1,115 |  |  | $ | 2,097 |  |  | $ | 7,571 |
Provision for credit losses |  |  | (44 | ) |  |  | 238 |  |  |  | 68 |  |  |  | 550 |  |  |  | 812 |
Loans charged-off |  |  | (32 | ) |  |  | — |  |  |  | — |  |  |  | (453 | ) |  |  | (485 | )
Recoveries |  |  | 25 |  |  |  | 73 |  |  |  | 7 |  |  |  | 170 |  |  |  | 275 |
Total ending allowance balance |  | $ | 2,056 |  |  | $ | 2,563 |  |  | $ | 1,190 |  |  | $ | 2,364 |  |  | $ | 8,173 |
September 30, 2022 |  | Residential Real Estate |  |  | Commercial Real Estate |  |  | Commercial and Industrial |  |  | Consumer |  |  | Total |
Allowance for credit losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance |  | $ | 614 |  |  | $ | 1,846 |  |  | $ | 1,548 |  |  | $ | 1,206 |  |  | $ | 5,214 |
Provision for credit losses |  |  | (189 | ) |  |  | 42 |  |  |  | (308 | ) |  |  | 77 |  |  |  | (378 | )
Loans charged-off |  |  | (57 | ) |  |  | (20 | ) |  |  | — |  |  |  | (262 | ) |  |  | (339 | )
Recoveries |  |  | 55 |  |  |  | 29 |  |  |  | 36 |  |  |  | 194 |  |  |  | 314 |
Total ending allowance balance |  | $ | 423 |  |  | $ | 1,897 |  |  | $ | 1,276 |  |  | $ | 1,215 |  |  | $ | 4,811 |
The following table presents the activity in the allowance for credit losses by portfolio segment for the nine months ended September 30, 2023 and 2022:
September 30, 2023 |  | Residential Real Estate |  |  | Commercial Real Estate |  |  | Commercial and Industrial |  |  | Consumer |  |  | Total |
Allowance for credit losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance |  | $ | 681 |  |  | $ | 2,038 |  |  | $ | 1,293 |  |  | $ | 1,257 |  |  | $ | 5,269 |
Impact of adopting ASC 326 |  |  | 1,345 |  |  |  | 162 |  |  |  | (116 | ) |  |  | 771 |  |  |  | 2,162 |
Provision for credit losses |  |  | 84 |  |  |  | 394 |  |  |  | (87 | ) |  |  | 1,000 |  |  |  | 1,391 |
Loans charged-off |  |  | (103 | ) |  |  | (132 | ) |  |  | (29 | ) |  |  | (1,094 | ) |  |  | (1,358 | )
Recoveries |  |  | 49 |  |  |  | 101 |  |  |  | 129 |  |  |  | 430 |  |  |  | 709 |
Total ending allowance balance |  | $ | 2,056 |  |  | $ | 2,563 |  |  | $ | 1,190 |  |  | $ | 2,364 |  |  | $ | 8,173 |
September 30, 2022 |  | Residential Real Estate |  |  | Commercial Real Estate |  |  | Commercial and Industrial |  |  | Consumer |  |  | Total |
Allowance for credit losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance |  | $ | 980 |  |  | $ | 2,548 |  |  | $ | 1,571 |  |  | $ | 1,384 |  |  | $ | 6,483 |
Provision for credit losses |  |  | (545 | ) |  |  | (683 | ) |  |  | 271 |  |  |  | 266 |  |  |  | (691 | )
Loans charged-off |  |  | (99 | ) |  |  | (36 | ) |  |  | (618 | ) |  |  | (964 | ) |  |  | (1,717 | )
Recoveries |  |  | 87 |  |  |  | 68 |  |  |  | 52 |  |  |  | 529 |  |  |  | 736 |
Total ending allowance balance |  | $ | 423 |  |  | $ | 1,897 |  |  | $ | 1,276 |  |  | $ | 1,215 |  |  | $ | 4,811 |
Allowance for Loan Losses and Recorded Investment in Loans by Portfolio Segment Based on Impairment Method | The following table presents the balance in the allowance for credit losses and the recorded investment of loans by portfolio segment and based on impairment method as of December 31, 2022:
December 31, 2022 |  | Residential Real Estate |  |  | Commercial Real Estate |  |  | Commercial and Industrial |  |  | Consumer |  |  | Total |
Allowance for loan losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Ending allowance balance attributable to loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for impairment |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Collectively evaluated for impairment |  |  | 681 |  |  |  | 2,038 |  |  |  | 1,293 |  |  |  | 1,257 |  |  |  | 5,269 |
Total ending allowance balance |  | $ | 681 |  |  | $ | 2,038 |  |  | $ | 1,293 |  |  | $ | 1,257 |  |  | $ | 5,269 |
Loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Loans individually evaluated for impairment |  | $ | — |  |  | $ | 1,986 |  |  | $ | — |  |  | $ | 28 |  |  | $ | 2,014 |
Loans collectively evaluated for impairment |  |  | 297,036 |  |  |  | 286,769 |  |  |  | 151,232 |  |  |  | 147,998 |  |  |  | 883,035 |
Total ending loans balance |  | $ | 297,036 |  |  | $ | 288,755 |  |  | $ | 151,232 |  |  | $ | 148,026 |  |  | $ | 885,049 |
Amortized Cost of Collateral Dependent Loans, by Class | The following table presents the amortized cost basis of collateral dependent loans by class of loans as of September 30, 2023:
|  | Collateral Type |
September 30, 2023 |  | Real Estate |  |  | Business Assets |  |  | Total |
Residential real estate |  | $ | 229 |  |  | $ | — |  |  | $ | 229 |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |
Owner-occupied |  |  | 517 |  |  |  | 270 |  |  |  | 787 |
Consumer: |  |  |  |  |  |  |  |  |  |  |  |
Home equity |  |  | 27 |  |  |  | — |  |  |  | 27 |
Total collateral dependent loans |  | $ | 773 |  |  | $ | 270 |  |  | $ | 1,043 |
Loans Individually Evaluated for Impairment by Class of Loans | The following tables present information related to loans individually evaluated for impairment by class of loans as of December 31, 2022:
December 31, 2022 |  | Unpaid Principal Balance |  |  | Recorded Investment |  |  | Allowance for Loan Losses Allocated |
With an allowance recorded: |  | $ | — |  |  | $ | — |  |  | $ | — |
With no related allowance recorded: |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |
Owner-occupied |  |  | 1,692 |  |  |  | 1,607 |  |  |  | — |
Nonowner-occupied |  |  | 379 |  |  |  | 379 |  |  |  | — |
Consumer: |  |  |  |  |  |  |  |  |  |  |  |
Home equity |  |  | 28 |  |  |  | 28 |  |  |  | — |
Total |  | $ | 2,099 |  |  | $ | 2,014 |  |  | $ | — |
The following tables present information related to loans individually evaluated for impairment by class of loans for the three and nine months ended September 30, 2022:
|  | Three months ended September 30, 2022 |  |  | Nine months ended September 30, 2022 |
|  | Average Impaired Loans |  |  | Interest Income Recognized |  |  | Cash Basis Interest Recognized |  |  | Average Impaired Loans |  |  | Interest Income Recognized |  |  | Interest Income Recognized |
With an allowance recorded: |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
With no related allowance recorded: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner-occupied |  |  | 1,650 |  |  |  | 18 |  |  |  | 18 |  |  |  | 1,676 |  |  |  | 66 |  |  |  | 66 |
Nonowner-occupied |  |  | 381 |  |  |  | 8 |  |  |  | 8 |  |  |  | 382 |  |  |  | 22 |  |  |  | 22 |
Consumer: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Home equity |  |  | 14 |  |  |  | 1 |  |  |  | 1 |  |  |  | 22 |  |  |  | 1 |  |  |  | 1 |
Total |  | $ | 2,045 |  |  | $ | 27 |  |  | $ | 27 |  |  | $ | 2,080 |  |  | $ | 89 |  |  | $ | 89 |

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