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Loans and Allowance for Loan Losses (Tables)

12 Months Ended

Dec. 31, 2020

Receivables [Abstract]

Schedule of categories of loans

		Total Loans								Nonaccrual Loans
($ in thousands)		December 2020				December 2019				December 2020				December 2019
Commercial & industrial		$	204,767			$	151,047			$	902			$	1,772
Commercial real estate - owner occupied			113,169				98,488				1,450				1,362
Commercial real estate - nonowner occupied			257,651				268,294				962				464
Agricultural			55,235				50,994				-				-
Residential real estate			182,165				193,159				2,704				1,635
Home equity line of credit (HELOC)			46,310				48,070				390				249
Consumer			14,847				14,738				18				18
Total loans		$	874,144			$	824,790			$	6,426			$	5,500
Net deferred costs (fees)		$	(1,421	)		$	720
Total loans, net deferred costs (fees)		$	872,723			$	825,510
Allowance for loan losses		$	(12,574	)		$	(8,755	)

Summary loan commitments, unused lines of credit and standby letters of credit

($ in thousands)		2020				2019
Loan commitments and unused lines of credit		$	215,616			$	187,855
Standby letters of credit			3,161				2,657
Totals		$	218,777			$	190,512

Schedule of allowance for loan and lease losses (“ALLL”) and the recorded investment in loans based on portfolio segment and impairment method

($ in thousands)
For the Twelve Months Ended December 31, 2020		Commercial & industrial				Commercial real estate				Agricultural				Residential real estate				Consumer				Total
Beginning balance		$	1,883			$	3,602			$	434			$	2,203			$	633			$	8,755
Charge offs			(582	)			-				-				(82	)			(79	)			(743	)
Recoveries			16				-				-				40				6				62
Provision			1,757				1,849				62				373				459				4,500
Ending balance		$	3,074			$	5,451			$	496			$	2,534			$	1,019			$	12,574

December 31, 2020		Commercial & industrial				Commercial real estate				Agricultural				Residential real estate				Consumer				Total
Allowance:
Ending balance:
individually evaluated for impairment		$	-			$	174			$	-			$	160			$	3			$	337
Ending balance:
collectively evaluated for impairment		$	3,074			$	5,277			$	496			$	2,374			$	1,016			$	12,237
Totals		$	3,074			$	5,451			$	496			$	2,534			$	1,019			$	12,574
Loans:
Ending balance:
individually evaluated for impairment		$	849			$	2,202			$	-			$	2,746			$	162			$	5,959
Ending balance:
collectively evaluated for impairment		$	203,918			$	368,618			$	55,235			$	179,419			$	60,995			$	868,185
Totals		$	204,767			$	370,820			$	55,235			$	182,165			$	61,157			$	874,144

($ in thousands) For the Twelve Months Ended December 31, 2019		Commercial & industrial				Commercial real estate				Agricultural				Residential real estate				Consumer				Total
Beginning balance		$	1,435			$	2,923			$	482			$	2,567			$	760			$	8,167
Charge offs			(143	)			-				-				(53	)			(63	)			(259	)
Recoveries			9				1				-				14				23				47
Provision (credit)			582				678				(48	)			(325	)			(87	)			800
Ending balance		$	1,883			$	3,602			$	434			$	2,203			$	633			$	8,755

December 31, 2019		Commercial & industrial				Commercial real estate				Agricultural				Residential real estate				Consumer				Total
Allowance:
Ending balance:
individually evaluated for impairment		$	511			$	147			$	-			$	68			$	-			$	726
Ending balance:
collectively evaluated for impairment		$	1,372			$	3,455			$	434			$	2,135			$	633			$	8,029
Totals		$	1,883			$	3,602			$	434			$	2,203			$	633			$	8,755
Loans:
Ending balance:
individually evaluated for impairment		$	1,722			$	1,558			$	-			$	2,274			$	31			$	5,585
Ending balance:
collectively evaluated for impairment		$	149,325			$	365,224			$	50,994			$	190,885			$	62,777			$	819,205
Totals		$	151,047			$	366,782			$	50,994			$	193,159			$	62,808			$	824,790

Summary of credit risk profile of the Company's loan portfolio based on rating category

($ in thousands) December 31, 2020		Commercial & industrial				Commercial real estate - owner occupied				Commercial real estate - nonowner occupied				Agricultural				Residential real estate				HELOC				Consumer				Total
Pass (1 - 4)		$	202,543			$	108,726			$	250,405			$	55,227			$	178,575			$	45,866			$	14,807			$	856,149
Special Mention (5)			1,485				2,993				3,338				-				-				-				14				7,830
Substandard (6)			151				-				3,026				8				3,560				444				26				7,215
Doubtful (7)			588				1,450				882				-				30				-				-				2,950
Loss (8)			-				-				-				-				-				-				-				-
Total Loans		$	204,767			$	113,169			$	257,651			$	55,235			$	182,165			$	46,310			$	14,847			$	874,144

December 31, 2019		Commercial & industrial				Commercial real estate - owner occupied				Commercial real estate - nonowner occupied				Agricultural				Residential real estate				HELOC				Consumer				Total
Pass (1 - 4)		$	147,667			$	96,836			$	265,839			$	50,994			$	190,438			$	47,787			$	14,706			$	814,267
Special Mention (5)			597				-				543				-				-				-				-				1,140
Substandard (6)			1,444				290				1,663				-				2,689				283				32				6,401
Doubtful (7)			1,339				1,362				249				-				32				-				-				2,982
Loss (8)			-				-				-				-				-				-				-				-
Total Loans		$	151,047			$	98,488			$	268,294			$	50,994			$	193,159			$	48,070			$	14,738			$	824,790

Summary of loan portfolio aging analysis

($ in thousands)		30-59 Days				60-89 Days				Greater Than 90 Days				Total Past								Total Loans
December 31, 2020		Past Due				Past Due				Past Due				Due				Current				Receivable
Commercial & industrial		$	380			$	-			$	618			$	998			$	203,769			$	204,767
Commercial real estate - owner occupied			-				-				1,450				1,450				111,719				113,169
Commercial real estate - nonowner occupied			-				141				699				840				256,811				257,651
Agricultural			8				-				-				8				55,227				55,235
Residential real estate			12				1,393				1,212				2,617				179,548				182,165
HELOC			190				74				198				462				45,848				46,310
Consumer			123				42				20				185				14,662				14,847
Total Loans		$	713			$	1,650			$	4,197			$	6,560			$	867,584			$	874,144

		30-59 Days				60-89 Days				Greater Than 90 Days				Total Past								Total Loans
December 31, 2019		Past Due				Past Due				Past Due				Due				Current				Receivable
Commercial & industrial		$	64			$	-			$	312			$	376			$	150,671			$	151,047
Commercial real estate - owner occupied			-				-				-				-				98,488				98,488
Commercial real estate - nonowner occupied			-				-				215				215				268,079				268,294
Agricultural			13				-				-				13				50,981				50,994
Residential real estate			309				415				644				1,368				191,791				193,159
HELOC			166				91				56				313				47,757				48,070
Consumer			65				93				14				172				14,566				14,738
Total Loans		$	617			$	599			$	1,241			$	2,457			$	822,333			$	824,790

Summary of impaired loan activity

($ in thousands) Twelve Months Ended		Recorded				Unpaid Principal				Related				Average Recorded				Interest Income
December 31, 2020		Investment				Balance				Allowance				Investment				Recognized
With no related allowance recorded:
Commercial & industrial		$	849			$	1,645			$	-			$	1,878			$	50
Commercial real estate - owner occupied			1,441				1,441				-				1,573				11
Commercial real estate - nonowner occupied			182				182				-				258				14
Agricultural			-				-				-				-				-
Residential real estate			1,017				1,084				-				1,243				64
HELOC			89				89								98				4
Consumer			7				7				-				12				1
With a specific allowance recorded:
Commercial & industrial			-				-				-				-				-
Commercial real estate - owner occupied			-				-				-				-				-
Commercial real estate - nonowner occupied			579				579				174				579				3
Agricultural			-				-				-				-				-
Residential real estate			1,729				1,774				160				1,785				14
HELOC			66				66				3				83				6
Consumer			-				-				-				-				-
Totals:
Commercial & industrial		$	849			$	1,645			$	-			$	1,878			$	50
Commercial real estate - owner occupied		$	1,441			$	1,441			$	-			$	1,573			$	11
Commercial real estate - nonowner occupied		$	761			$	761			$	174			$	837			$	17
Agricultural		$	-			$	-			$	-			$	-			$	-
Residential real estate		$	2,746			$	2,858			$	160			$	3,028			$	78
HELOC		$	155			$	155			$	3			$	181			$	10
Consumer		$	7			$	7			$	-			$	12			$	1

($ in thousands) Twelve Months Ended		Recorded				Unpaid Principal				Related				Average Recorded				Interest Income
December 31, 2019		Investment				Balance				Allowance				Investment				Recognized
With no related allowance recorded:
Commercial & industrial		$	722			$	1,092			$	-			$	1,377			$	114
Commercial real estate - owner occupied			-				-				-				-				-
Commercial real estate - nonowner occupied			196				197				-				259				21
Agricultural			-				-				-				-				-
Residential real estate			1,621				1,687				-				2,001				106
HELOC			16				16								18				1
Consumer			15				15				-				19				1
With a specific allowance recorded:
Commercial & industrial			1,000				1,000				511				823				49
Commercial real estate - owner occupied			1,362				1,362				147				1,362				38
Commercial real estate - nonowner occupied			-				-				-				-				-
Agricultural			-				-				-				-				-
Residential real estate			653				653				68				666				31
HELOC			-				-				-				-				-
Consumer			-				-				-				-				-
Totals:
Commercial & industrial		$	1,722			$	2,092			$	511			$	2,200			$	163
Commercial real estate - owner occupied		$	1,362			$	1,362			$	147			$	1,362			$	38
Commercial real estate - nonowner occupied		$	196			$	197			$	-			$	259			$	21
Agricultural		$	-			$	-			$	-			$	-			$	-
Residential real estate		$	2,274			$	2,340			$	68			$	2,667			$	137
HELOC		$	16			$	16			$	-			$	18			$	1
Consumer		$	15			$	15			$	-			$	19			$	1

Schedule of TDR activity

($ in thousands)		Number of Loans				Pre-Modification Recorded Balance				Post Modification Recorded Balance
Commercial & industrial			3			$	763			$	763
Total modifications			3			$	763			$	763

		Interest												Total
		Only				Term				Combination				Modification
Commercial & industrial		$	150			$	613			$	-			$	763
Total modifications		$	150			$	613			$	-			$	763

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