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Loans and Allowance for Loan Losses (Tables) | 6 Months Ended
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Jun. 30, 2021
Receivables [Abstract] |
Schedule of categories of loans |
|  | Total Loans |  |  | Nonaccrual Loans |
($ in thousands) |  | June 2021 |  |  | December 2020 |  |  | June 2021 |  |  | December 2020 |
Commercial & industrial |  | $ | 151,348 |  |  | $ | 204,767 |  |  | $ | 375 |  |  | $ | 902 |
Commercial real estate - owner occupied |  |  | 123,978 |  |  |  | 113,169 |  |  |  | 88 |  |  |  | 1,450 |
Commercial real estate - nonowner occupied |  |  | 265,167 |  |  |  | 257,651 |  |  |  | 938 |  |  |  | 962 |
Agricultural |  |  | 50,856 |  |  |  | 55,235 |  |  |  | - |  |  |  | - |
Residential real estate |  |  | 203,400 |  |  |  | 182,165 |  |  |  | 1,751 |  |  |  | 2,704 |
Home equity line of credit (HELOC) |  |  | 43,262 |  |  |  | 46,310 |  |  |  | 427 |  |  |  | 390 |
Consumer |  |  | 13,777 |  |  |  | 14,847 |  |  |  | 36 |  |  |  | 18 |
Total loans |  | $ | 851,788 |  |  | $ | 874,144 |  |  | $ | 3,615 |  |  | $ | 6,426 |
Net deferred costs (fees) |  | $ | (1,275 | ) |  | $ | (1,421 | ) |  |  |  |  |  |  |  |
Total loans, net deferred costs (fees) |  | $ | 850,513 |  |  | $ | 872,723 |  |  |  |  |  |  |  |  |
Allowance for loan losses |  | $ | (13,306 | ) |  | $ | (12,574 | ) |  |  |  |  |  |  |  |
Schedule of allowance for loan and lease losses (“ALLL”) and the recorded investment in loans based on portfolio segment and impairment method |
For the Three Months Ended June 30, 2021 |  | Commercial & industrial |  |  | Commercial real estate |  |  | Agricultural |  |  | Residential real estate |  |  | Consumer |  |  | Total |
Beginning balance |  | $ | 2,959 |  |  | $ | 6,177 |  |  | $ | 473 |  |  | $ | 2,608 |  |  | $ | 1,109 |  |  | $ | 13,326 |
Charge offs |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (22 | ) |  |  | (4 | ) |  |  | (26 | )
Recoveries |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 6 |  |  |  | 6 |
Provision (credit) |  |  | (1,241 | ) |  |  | 495 |  |  |  | 21 |  |  |  | 839 |  |  |  | (114 | ) |  |  | - |
Ending balance |  | $ | 1,718 |  |  | $ | 6,672 |  |  | $ | 494 |  |  | $ | 3,425 |  |  | $ | 997 |  |  | $ | 13,306 |
For the Six Months Ended June 30, 2021 |  | Commercial & industrial |  |  | Commercial real estate |  |  | Agricultural |  |  | Residentia l real estate |  |  | Consumer |  |  | Total |
Beginning balance |  | $ | 3,074 |  |  | $ | 5,451 |  |  | $ | 496 |  |  | $ | 2,534 |  |  | $ | 1,019 |  |  | $ | 12,574 |
Charge offs |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (43 | ) |  |  | (35 | ) |  |  | (78 | )
Recoveries |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 49 |  |  |  | 11 |  |  |  | 60 |
Provision (credit) |  |  | (1,356 | ) |  |  | 1,221 |  |  |  | (2 | ) |  |  | 885 |  |  |  | 2 |  |  |  | 750 |
Ending balance |  | $ | 1,718 |  |  | $ | 6,672 |  |  | $ | 494 |  |  | $ | 3,425 |  |  | $ | 997 |  |  | $ | 13,306 |
For the Three Months Ended June 30, 2020 |  | Commercial & industrial |  |  | Commercial real estate |  |  | Agricultural |  |  | Residential real estate |  |  | Consumer |  |  | Total |
Beginning balance |  | $ | 1,649 |  |  | $ | 3,668 |  |  | $ | 475 |  |  | $ | 2,442 |  |  | $ | 724 |  |  | $ | 8,958 |
Charge offs |  |  | (194 | ) |  |  | - |  |  |  | - |  |  |  | (37 | ) |  |  | (24 | ) |  |  | (255 | )
Recoveries |  |  | 4 |  |  |  | - |  |  |  | - |  |  |  | 1 |  |  |  | 5 |  |  |  | 10 |
Provision (credit) |  |  | 1,385 |  |  |  | (64 | ) |  |  | 29 |  |  |  | (128 | ) |  |  | 78 |  |  |  | 1,300 |
Ending balance |  | $ | 2,844 |  |  | $ | 3,604 |  |  | $ | 504 |  |  | $ | 2,278 |  |  | $ | 783 |  |  | $ | 10,013 |
For the Six Months Ended June 30, 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 | ) |  |  | - |  |  |  | - |  |  |  | (37 | ) |  |  | (36 | ) |  |  | (655 | )
Recoveries |  |  | 5 |  |  |  | - |  |  |  | - |  |  |  | 2 |  |  |  | 6 |  |  |  | 13 |
Provision |  |  | 1,538 |  |  |  | 2 |  |  |  | 70 |  |  |  | 110 |  |  |  | 180 |  |  |  | 1,900 |
Ending balance |  | $ | 2,844 |  |  | $ | 3,604 |  |  | $ | 504 |  |  | $ | 2,278 |  |  | $ | 783 |  |  | $ | 10,013 |
Loans Receivable at June 30, 2021 |  | Commercial & industrial |  |  | Commercial real estate |  |  | Agricultural |  |  | Residential real estate |  |  | Consumer |  |  | Total |
Allowance: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Ending balance: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
individually evaluated for impairment |  | $ | - |  |  | $ | 174 |  |  | $ | - |  |  | $ | 86 |  |  | $ | 4 |  |  | $ | 264 |
Ending balance: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
collectively evaluated for impairment |  | $ | 1,718 |  |  | $ | 6,498 |  |  | $ | 494 |  |  | $ | 3,339 |  |  | $ | 993 |  |  | $ | 13,042 |
Totals |  | $ | 1,718 |  |  | $ | 6,672 |  |  | $ | 494 |  |  | $ | 3,425 |  |  | $ | 997 |  |  | $ | 13,306 |
Loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Ending balance: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
individually evaluated for impairment |  | $ | 352 |  |  | $ | 952 |  |  | $ | - |  |  | $ | 1,863 |  |  | $ | 157 |  |  | $ | 3,324 |
Ending balance: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
collectively evaluated for impairment |  | $ | 150,996 |  |  | $ | 388,193 |  |  | $ | 50,856 |  |  | $ | 201,537 |  |  | $ | 56,882 |  |  | $ | 848,464 |
Totals |  | $ | 151,348 |  |  | $ | 389,145 |  |  | $ | 50,856 |  |  | $ | 203,400 |  |  | $ | 57,039 |  |  | $ | 851,788 |
Loans Receivable at 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 |
Summary of credit risk profile of the Company's loan portfolio based on rating category |
($ in thousands) June 30, 2021 |  | Commercial & industrial |  |  | Commercial real estate - owner occupied |  |  | Commercial real estate - nonowner occupied |  |  | Agricultural |  |  | Residential real estate |  |  | HELOC |  |  | Consumer |  |  | Total |
Pass (1 - 4) |  | $ | 150,107 |  |  | $ | 120,792 |  |  | $ | 258,076 |  |  | $ | 50,856 |  |  | $ | 200,620 |  |  | $ | 42,834 |  |  | $ | 13,732 |  |  | $ | 837,017 |
Special Mention (5) |  |  | 978 |  |  |  | 3,098 |  |  |  | 3,251 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 9 |  |  |  | 7,336 |
Substandard (6) |  |  | 145 |  |  |  | - |  |  |  | 2,902 |  |  |  | - |  |  |  | 2,752 |  |  |  | 428 |  |  |  | 36 |  |  |  | 6,263 |
Doubtful (7) |  |  | 118 |  |  |  | 88 |  |  |  | 938 |  |  |  | - |  |  |  | 28 |  |  |  | - |  |  |  | - |  |  |  | 1,172 |
Loss (8) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Total Loans |  | $ | 151,348 |  |  | $ | 123,978 |  |  | $ | 265,167 |  |  | $ | 50,856 |  |  | $ | 203,400 |  |  | $ | 43,262 |  |  | $ | 13,777 |  |  | $ | 851,788 |
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 |
Summary of loan portfolio aging analysis |
($ in thousands) June 30, 2021 |  | 30-59 Days Past Due |  |  | 60-89 Days Past Due |  |  | Greater Than 90 Days Past Due |  |  | Total Past Due |  |  | Current |  |  | Total Loans Receivable |
Commercial & industrial |  | $ | 58 |  |  | $ | 610 |  |  | $ | 93 |  |  | $ | 761 |  |  | $ | 150,587 |  |  | $ | 151,348 |
Commercial real estate - owner occupied |  |  | - |  |  |  | - |  |  |  | 88 |  |  |  | 88 |  |  |  | 123,890 |  |  |  | 123,978 |
Commercial real estate - nonowner occupied |  |  | 71 |  |  |  | 38 |  |  |  | 659 |  |  |  | 768 |  |  |  | 264,399 |  |  |  | 265,167 |
Agricultural |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 50,856 |  |  |  | 50,856 |
Residential real estate |  |  | - |  |  |  | 329 |  |  |  | 1,229 |  |  |  | 1,558 |  |  |  | 201,842 |  |  |  | 203,400 |
HELOC |  |  | 24 |  |  |  | - |  |  |  | 205 |  |  |  | 229 |  |  |  | 43,033 |  |  |  | 43,262 |
Consumer |  |  | 38 |  |  |  | 7 |  |  |  | 37 |  |  |  | 82 |  |  |  | 13,695 |  |  |  | 13,777 |
Total Loans |  | $ | 191 |  |  | $ | 984 |  |  | $ | 2,311 |  |  | $ | 3,486 |  |  | $ | 848,302 |  |  | $ | 851,788 |
December 31, 2020 |  | 30-59 Days Past Due |  |  | 60-89 Days Past Due |  |  | Greater Than 90 Days Past Due |  |  | Total Past Due |  |  | Current |  |  | Total Loans 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 |
Summary of impaired loan activity |
($ in thousands) Six Months Ended |  | Recorded |  |  | Unpaid Principal |  |  | Related |  |  | Average Recorded |  |  | Interest Income |
June 30, 2021 |  | Investment |  |  | Balance |  |  | Allowance |  |  | Investment |  |  | Recognized |
With no related allowance recorded: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial & industrial |  | $ | 352 |  |  | $ | 664 |  |  | $ | - |  |  | $ | 855 |  |  | $ | 22 |
Commercial real estate - owner occupied |  |  | 88 |  |  |  | 88 |  |  |  | - |  |  |  | 88 |  |  |  | - |
Commercial real estate - nonowner occupied |  |  | 285 |  |  |  | 414 |  |  |  | - |  |  |  | 532 |  |  |  | 15 |
Agricultural |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Residential real estate |  |  | 1,226 |  |  |  | 1,293 |  |  |  | - |  |  |  | 1,453 |  |  |  | 26 |
HELOC |  |  | 42 |  |  |  | 42 |  |  |  |  |  |  |  | 46 |  |  |  | 1 |
Consumer |  |  | 3 |  |  |  | 3 |  |  |  | - |  |  |  | 6 |  |  |  | - |
With a specific allowance recorded: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial & industrial |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Commercial real estate - owner occupied |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Commercial real estate - nonowner occupied |  |  | 579 |  |  |  | 579 |  |  |  | 174 |  |  |  | 579 |  |  |  | - |
Agricultural |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Residential real estate |  |  | 637 |  |  |  | 637 |  |  |  | 86 |  |  |  | 645 |  |  |  | 9 |
HELOC |  |  | 112 |  |  |  | 112 |  |  |  | 4 |  |  |  | 129 |  |  |  | 3 |
Consumer |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Totals: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial & industrial |  | $ | 352 |  |  | $ | 664 |  |  | $ | - |  |  | $ | 855 |  |  | $ | 22 |
Commercial real estate - owner occupied |  | $ | 88 |  |  | $ | 88 |  |  | $ | - |  |  | $ | 88 |  |  | $ | - |
Commercial real estate - nonowner occupied |  | $ | 864 |  |  | $ | 993 |  |  | $ | 174 |  |  | $ | 1,111 |  |  | $ | 15 |
Agricultural |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |
Residential real estate |  | $ | 1,863 |  |  | $ | 1,930 |  |  | $ | 86 |  |  | $ | 2,098 |  |  | $ | 35 |
HELOC |  | $ | 154 |  |  | $ | 154 |  |  | $ | 4 |  |  | $ | 175 |  |  | $ | 4 |
Consumer |  | $ | 3 |  |  | $ | 3 |  |  | $ | - |  |  | $ | 6 |  |  | $ | - |
Three Months Ended |  | Average Recorded |  |  | Interest Income |
June 30, 2021 |  | Investment |  |  | Recognized |
($ in thousands) |  |  |  |  |  |
With no related allowance recorded: |  |  |  |  |  |
Commercial & industrial |  | $ | 849 |  |  | $ | 11 |
Commercial real estate - owner occupied |  |  | 88 |  |  |  | - |
Commercial real estate - nonowner occupied |  |  | 531 |  |  |  | 8 |
Agricultural |  |  | - |  |  |  | - |
Residential real estate |  |  | 1,447 |  |  |  | 13 |
HELOC |  |  | 44 |  |  |  | - |
Consumer |  |  | 5 |  |  |  | - |
With a specific allowance recorded: |  |  |  |  |  |  |  |
Commercial & industrial |  |  | - |  |  |  | - |
Commercial real estate - owner occupied |  |  | - |  |  |  | - |
Commercial real estate - nonowner occupied |  |  | 579 |  |  |  | - |
Agricultural |  |  | - |  |  |  | - |
Residential real estate |  |  | 644 |  |  |  | 4 |
HELOC |  |  | 127 |  |  |  | 1 |
Consumer |  |  | - |  |  |  | - |
Totals: |  |  |  |  |  |  |  |
Commercial & industrial |  | $ | 849 |  |  | $ | 11 |
Commercial real estate - owner occupied |  | $ | 88 |  |  | $ | - |
Commercial real estate - nonowner occupied |  | $ | 1,110 |  |  | $ | 8 |
Agricultural |  | $ | - |  |  | $ | - |
Residential real estate |  | $ | 2,091 |  |  | $ | 17 |
HELOC |  | $ | 171 |  |  | $ | 1 |
Consumer |  | $ | 5 |  |  | $ | - |
($ 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 |
|  | Six Months Ended |  |  | Three Months Ended |
June 30, 2020 |  | Average Recorded |  |  | Interest Income |  |  | Average Recorded |  |  | Interest Income |
($ in thousands) |  | Investment |  |  | Recognized |  |  | Investment |  |  | Recognized |
With no related allowance recorded: |  |  |  |  |  |  |  |  |  |  |  |
Commercial & industrial |  | $ | 1,899 |  |  | $ | 23 |  |  | $ | 1,875 |  |  | $ | 15 |
Commercial real estate - owner occupied |  |  | 1,362 |  |  |  | - |  |  |  | 1,362 |  |  |  | - |
Commercial real estate - nonowner occupied |  |  | 473 |  |  |  | 5 |  |  |  | 472 |  |  |  | 1 |
Agricultural |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Residential real estate |  |  | 2,641 |  |  |  | 35 |  |  |  | 2,632 |  |  |  | 35 |
HELOC |  |  | 66 |  |  |  | 2 |  |  |  | 64 |  |  |  | 1 |
Consumer |  |  | 14 |  |  |  | 1 |  |  |  | 13 |  |  |  | - |
With a specific allowance recorded: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial & industrial |  |  | 249 |  |  |  | - |  |  |  | 249 |  |  |  | - |
Commercial real estate - owner occupied |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Commercial real estate - nonowner occupied |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Agricultural |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Residential real estate |  |  | 626 |  |  |  | 5 |  |  |  | 625 |  |  |  | - |
HELOC |  |  | 51 |  |  |  | 2 |  |  |  | 50 |  |  |  | 1 |
Consumer |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Totals: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial & industrial |  | $ | 2,148 |  |  | $ | 23 |  |  | $ | 2,124 |  |  | $ | 15 |
Commercial real estate - owner occupied |  | $ | 1,362 |  |  | $ | - |  |  | $ | 1,362 |  |  | $ | - |
Commercial real estate - nonowner occupied |  | $ | 473 |  |  | $ | 5 |  |  | $ | 472 |  |  | $ | 1 |
Agricultural |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |
Residential real estate |  | $ | 3,267 |  |  | $ | 40 |  |  | $ | 3,257 |  |  | $ | 35 |
HELOC |  | $ | 117 |  |  | $ | 4 |  |  | $ | 114 |  |  | $ | 2 |
Consumer |  | $ | 14 |  |  | $ | 1 |  |  | $ | 13 |  |  | $ | - |
Schedule of TDR activity |
($ in thousands) |  | Number of Loans |  |  | Pre-Modification Recorded Balance |  |  | Post Modification Recorded Balance |
HELOC |  |  | 2 |  |  | $ | 42 |  |  | $ | 42 |
Total modifications |  |  | 2 |  |  | $ | 42 |  |  | $ | 42 |
|  | Interest Only |  |  | Term |  |  | Combination |  |  | Total Modification |
HELOC |  | $ | - |  |  | $ | - |  |  | $ | 42 |  |  | $ | 42 |
Total modifications |  | $ | - |  |  | $ | - |  |  | $ | 42 |  |  | $ | 42 |

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