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LOANS (Tables)
 12 Months Ended
Dec. 31, 2020
Receivables [Abstract]  
Major Classifications of Loans
Major classifications of loans at December 31 were as follows (in thousands):
 20202019
Commercial and industrial$100,254 78,306 
Commercial, secured by real estate843,230 804,953 
Residential real estate309,692 322,533 
Consumer36,917 25,232 
Agricultural10,100 11,509 
Other loans, including deposit overdrafts363 1,193 
 1,300,556 1,243,726 
Deferred origination fees, net(1,135)(275)
 1,299,421 1,243,451 
Less allowance for loan losses5,728 4,045 
Loans-net$1,293,693 1,239,406 
Non-accrual, Past Due, and Accruing Restructured Loans
Non-accrual, past-due, and accruing restructured loans at December 31 were as follows (dollars in thousands):
 20202019
Non-accrual loans:  
Commercial and industrial$— — 
Commercial, secured by real estate2,458 2,467 
Residential real estate1,260 743 
Agricultural— — 
Total non-accrual loans3,718 3,210 
Past-due 90 days or more and still accruing— — 
Total non-accrual and past-due 90 days or more and still accruing3,718 3,210 
Accruing restructured loans5,176 6,609 
Total$8,894 9,819 
Percentage of total non-accrual and past-due 90 days or more and still accruing to total loans0.29 %0.26 %
Percentage of total non-accrual, past-due 90 days or more and still accruing, and accruing restructured loans to total loans0.68 %0.79 %
Allowance for Loan Losses and Recorded Investments in Loans
The allowance for loan losses and recorded investment in loans for the years ended December 31 were as follows (in thousands):
 Commercial
& Industrial		Commercial,
Secured by
Real Estate		Residential
Real Estate		ConsumerAgriculturalOtherTotal
2020       
Allowance for loan losses:       
Balance, beginning of year$456 2,924 528 99 34 4 4,045 
Provision charged to expenses342 1,332 239 62 (6)45 2,014 
Losses charged off(13)(353)(5)(30)— (140)(541)
Recoveries31 — 75 22 — 82 210 
Balance, end of year$816 3,903 837 153 28 (9)5,728 
Individually evaluated for impairment$8 17 27 — — — 52 
Collectively evaluated for impairment808 3,886 810 153 28 (9)5,676 
Acquired credit impaired loans— — — — — — — 
Balance, end of year$816 3,903 837 153 28 (9)5,728 
Loans:       
Individually evaluated for impairment$194 6,613 1,641 5 — — 8,453 
Collectively evaluated for impairment99,040 833,548 306,138 37,047 10,116 179 1,286,068 
Acquired credit impaired loans362 2,048 2,306 — — 184 4,900 
Balance, end of year$99,596 842,209 310,085 37,052 10,116 363 1,299,421 
2019       
Allowance for loan losses:       
Balance, beginning of year$400 2,745 767 87 46 1 4,046 
Provision charged to expenses103 266 (264)4 (12)110 207 
Losses charged off(47)(143)(272)(24)— (181)(667)
Recoveries— 56 297 32 — 74 459 
Balance, end of year$456 2,924 528 99 34 4 4,045 
Individually evaluated for impairment$6 272 17 — — — 295 
Collectively evaluated for impairment450 2,652 511 99 34 4 3,750 
Acquired credit impaired loans— — — — — — — 
Balance, end of year$456 2,924 528 99 34 4 4,045 
Loans:       
Individually evaluated for impairment$230 7,432 949 27 — — 8,638 
Collectively evaluated for impairment77,430 793,191 319,188 25,328 11,523 930 1,227,590 
Acquired credit impaired loans711 3,531 2,718 — — 263 7,223 
Balance, end of year$78,371 804,154 322,855 25,355 11,523 1,193 1,243,451 
 Commercial
& Industrial		Commercial,
Secured by
Real Estate		Residential
Real Estate		ConsumerAgriculturalOtherTotal
2018       
Allowance for loan losses:       
Balance, beginning of year$378 2,178 717 76 53 1 3,403 
Provision charged to expenses21 473 213 133 (7)90 923 
Losses charged off— (145)(234)(135)— (179)(693)
Recoveries1 239 71 13 — 89 413 
Balance, end of year$400 2,745 767 87 46 1 4,046 
Individually evaluated for impairment$10 3 49 — — — 62 
Collectively evaluated for impairment390 2,742 718 87 46 1 3,984 
Acquired credit impaired loans— — — — — — — 
Balance, end of year$400 2,745 767 87 46 1 4,046 
Analysis of the Company's Loan Portfolio by Credit Quality Indicators
An analysis of the Company’s loan portfolio by credit quality indicators at December 31 is as follows (in thousands):
 PassOAEMSubstandardDoubtfulTotal
2020     
Commercial & industrial$97,391 — 2,205 — 99,596 
Commercial, secured by real estate811,558 9,279 21,372 — 842,209 
Residential real estate306,092 1,005 2,988 — 310,085 
Consumer37,050 — 2 — 37,052 
Agricultural10,116 — — — 10,116 
Other363 — — — 363 
Total$1,262,570 10,284 26,567 — 1,299,421 
2019     
Commercial & industrial$76,236 233 1,902 — 78,371 
Commercial, secured by real estate789,319 3,007 11,828 — 804,154 
Residential real estate319,075 267 3,513 — 322,855 
Consumer25,342 — 13 — 25,355 
Agricultural11,523 — — — 11,523 
Other1,193 — — — 1,193 
Total$1,222,688 3,507 17,256 — 1,243,451 
Loan Portfolio Aging Analysis
A loan portfolio aging analysis at December 31 is as follows (in thousands):
 30-59 Days
Past Due		60-89 Days
Past Due		Greater Than
90 Days		Total
Past Due		CurrentTotal Loans
Receivable		Total Loans Greater Than
90 Days and
Accruing
2020       
Commercial & industrial$— — — — 99,596 99,596 — 
Commercial, secured by real estate16 — 1,476 1,492 840,717 842,209 — 
Residential real estate497 219 675 1,391 308,694 310,085 — 
Consumer4 1 — 5 37,047 37,052 — 
Agricultural— — — — 10,116 10,116 — 
Other60 — — 60 303 363 — 
Total$577 220 2,151 2,948 1,296,473 1,299,421 — 
2019       
Commercial & industrial$283 — — 283 78,088 78,371 — 
Commercial, secured by real estate339 — 1,171 1,510 802,644 804,154 — 
Residential real estate1,573 260 423 2,256 320,599 322,855 — 
Consumer27 9 — 36 25,319 25,355 — 
Agricultural— — — — 11,523 11,523 — 
Other930 — — 930 263 1,193 — 
Total$3,152 269 1,594 5,015 1,238,436 1,243,451 — 
Impaired Loans
Impaired loans, including acquired credit impaired loans, for the years ended December 31 were as follows (in thousands):
 Recorded
Investment		Unpaid
Principal
Balance		Related
Allowance		Average
Recorded
Investment		Interest
Income
Recognized
2020     
With no related allowance recorded:     
Commercial & industrial$362 646 — 1,044 335 
Commercial, secured by real estate6,050 6,735 — 7,070 731 
Residential real estate3,261 3,695 — 3,290 316 
Consumer4 4 — 10 1 
Agricultural— — — — — 
Other184 297 — 234 36 
Total$9,861 11,377 — 11,648 1,419 
With an allowance recorded:     
Commercial & industrial$194 199 8 212 12 
Commercial, secured by real estate2,611 2,908 17 1,517 18 
Residential real estate686 687 27 404 18 
Consumer1 1 — 3 — 
Agricultural— — — — — 
Other— — — — — 
Total$3,492 3,795 52 2,136 48 
Total:     
Commercial & industrial$556 845 8 1,256 347 
Commercial, secured by real estate8,661 9,643 17 8,587 749 
Residential real estate3,947 4,382 27 3,694 334 
Consumer5 5 — 13 1 
Agricultural— — — — — 
Other184 297 — 234 36 
Total$13,353 15,172 52 13,784 1,467 
 
 Recorded
Investment		Unpaid
Principal
Balance		Related
Allowance		Average
Recorded
Investment		Interest
Income
Recognized
2019     
With no related allowance recorded:     
Commercial & industrial$711 1,253 — 836 83 
Commercial, secured by real estate8,625 9,373 — 12,748 1,213 
Residential real estate3,118 3,651 — 3,704 311 
Consumer10 10 — 12 1 
Agricultural— — — — — 
Other263 392 — 310 35 
Total$12,727 14,679 — 17,610 1,643 
With an allowance recorded:     
Commercial & industrial$230 235 6 247 15 
Commercial, secured by real estate2,338 2,485 272 2,513 64 
Residential real estate549 549 17 528 35 
Consumer17 17 — 20 1 
Agricultural— — — — — 
Other— — — — — 
Total$3,134 3,286 295 3,308 115 
Total:     
Commercial & industrial$941 1,488 6 1,083 98 
Commercial, secured by real estate10,963 11,858 272 15,261 1,277 
Residential real estate3,667 4,200 17 4,232 346 
Consumer27 27 — 32 2 
Agricultural— — — — — 
Other263 392 — 310 35 
Total$15,861 17,965 295 20,918 1,758 
 Average
Recorded
Investment		Interest
Income
Recognized
2018  
With no related allowance recorded:  
Commercial & industrial$945 71 
Commercial, secured by real estate17,353 1,136 
Residential real estate3,580 258 
Consumer32 3 
Agricultural177 — 
Other379 41 
Total$22,466 1,509 
With an allowance recorded:  
Commercial & industrial$279 17 
Commercial, secured by real estate153 11 
Residential real estate583 37 
Consumer24 1 
Agricultural— — 
Other— — 
Total$1,039 66 
Total:  
Commercial & industrial$1,224 88 
Commercial, secured by real estate17,506 1,147 
Residential real estate4,163 295 
Consumer56 4 
Agricultural177 — 
Other379 41 
Total$23,505 1,575 
Loan Modification that were Classified as Troubled Debt Restructuring
Loan modifications that were classified as troubled debt restructurings during the years ended December 31 were as follows (dollars in thousands):
 20202019
 Number
of Loans		Pre-Modification Recorded BalancePost-Modification Recorded BalanceNumber
of Loans		Pre-Modification Recorded BalancePost-Modification Recorded Balance
Commercial and industrial1 $5 $4 — $— $— 
Commercial, secured by real estate1 1,525 1,525 2 258 258 
Residential real estate1 14 14 3 120 120 
Consumer— — — — — — 
Totals3 $1,544 $1,543 5 $378 $378 
Troubled Debt Restructurings by Type of Modification
Post-modification balances of newly restructured troubled debt by type of modification for the years ended December 31 were as follows (in thousands):
 Term ModificationRate ModificationInterest OnlyPrincipal ForgivenessCombinationTotal Modifications
2020     
Commercial & industrial$— — — — 4 4 
Commercial, secured by real estate— — — — 1,525 1,525 
Residential real estate— — — — 14 14 
Consumer— — — — — — 
Total$— — — — 1,543 1,543 
2019     
Commercial & industrial$— — — — — — 
Commercial, secured by real estate— — — — 258 258 
Residential real estate120 — — — — 120 
Consumer— — — — — — 
Total$120 — — — 258 378 
Schedule of Activity in the Mortgage Servicing Rights Portfolio Activity in the mortgage servicing rights portfolio during the years ended December 31 was as follows (in thousands):
 202020192018
Balance, beginning of year$483 475 396 
Amount obtained through a merger— — 91 
Amount capitalized to mortgage servicing rights719 156 113 
Amortization of mortgage servicing rights(226)(148)(125)
Balance, end of year$976 483 475