Loans and Allowance for Loan Losses (Tables)

12 Months Ended

Dec. 31, 2020

Loans and Allowance for Loan Losses [Abstract]

Portfolio Loans

Loans are comprised of the following at December 31:

	2020			2019
Residential real estate	$	305,478		$	310,253
Commercial real estate:
Owner-occupied		51,863			55,825
Nonowner-occupied		164,523			131,398
Construction		37,063			34,913
Commercial and industrial		157,692			100,023
Consumer:
Automobile		55,241			63,770
Home equity		19,993			22,882
Other		56,811			53,710
		848,664			772,774
Less: Allowance for loan losses		(7,160	)		(6,272	)
Loans, net	$	841,504		$	766,502

Activity in Allowance for Loan Losses by Portfolio Segment

The following table presents the activity in the allowance for loan losses by portfolio segment for the years ended December 31, 2020, 2019 and 2018:

December 31, 2020	Residential Real Estate			Commercial Real Estate			Commercial & Industrial			Consumer			Total
Allowance for loan losses:
Beginning balance	$	1,250		$	1,928		$	1,447		$	1,647		$	6,272
Provision for loan losses		413			946			443			1,178			2,980
Loans charged off		(340	)		(559	)		(185	)		(1,949	)		(3,033	)
Recoveries		157			116			71			597			941
Total ending allowance balance	$	1,480		$	2,431		$	1,776		$	1,473		$	7,160

December 31, 2019	Residential Real Estate			Commercial Real Estate			Commercial & Industrial			Consumer			Total
Allowance for loan losses:
Beginning balance	$	1,583		$	2,186		$	1,063		$	1,896		$	6,728
Provision for loan losses		98			(1,745	)		1,807			840			1,000
Loans charged off		(1,060	)		(602	)		(1,513	)		(1,917	)		(5,092	)
Recoveries		629			2,089			90			828			3,636
Total ending allowance balance	$	1,250		$	1,928		$	1,447		$	1,647		$	6,272

December 31, 2018	Residential Real Estate			Commercial Real Estate			Commercial & Industrial			Consumer			Total
Allowance for loan losses:
Beginning balance	$	1,470		$	2,978		$	1,024		$	2,027		$	7,499
Provision for loan losses		772			(1,311	)		(80	)		1,658			1,039
Loans charged off		(874	)		(4	)		(208	)		(2,514	)		(3,600	)
Recoveries		215			523			327			725			1,790
Total ending allowance balance	$	1,583		$	2,186		$	1,063		$	1,896		$	6,728

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 loan losses and the recorded investment of loans by portfolio segment and based on impairment method as of December 31, 2020 and 2019:

December 31, 2020	Residential Real Estate		Commercial Real Estate		Commercial & Industrial		Consumer		Total
Allowance for loan losses:
Ending allowance balance attributable to loans:
Individually evaluated for impairment	$	----	$	----	$	----	$	----	$	----
Collectively evaluated for impairment		1,480		2,431		1,776		1,473		7,160
Total ending allowance balance	$	1,480	$	2,431	$	1,776	$	1,473	$	7,160
Loans:
Loans individually evaluated for impairment	$	411	$	5,845	$	4,686	$	84	$	11,026
Loans collectively evaluated for impairment		305,067		247,604		153,006		131,961		837,638
Total ending loans balance	$	305,478	$	253,449	$	157,692	$	132,045	$	848,664

December 31, 2019	Residential Real Estate		Commercial Real Estate		Commercial & Industrial		Consumer		Total
Allowance for loan losses:
Ending allowance balance attributable to loans:
Individually evaluated for impairment	$	----	$	385	$	303	$	119	$	807
Collectively evaluated for impairment		1,250		1,543		1,144		1,528		5,465
Total ending allowance balance	$	1,250	$	1,928	$	1,447	$	1,647	$	6,272
Loans:
Loans individually evaluated for impairment	$	438	$	11,300	$	4,910	$	487	$	17,135
Loans collectively evaluated for impairment		309,815		210,836		95,113		139,875		755,639
Total ending loans balance	$	310,253	$	222,136	$	100,023	$	140,362	$	772,774

Loans Individually Evaluated for Impairment by Class of Loans

The following table presents information related to loans individually evaluated for impairment by class of loans as of the years ended December 31, 2020, 2019 and 2018:

December 31, 2020	Unpaid Principal Balance		Recorded Investment		Allowance for Loan Losses Allocated		Average Impaired Loans		Interest Income Recognized		Cash Basis Interest Recognized
With an allowance recorded:	$	----	$	----	$	----	$	----	$	----	$	----
With no related allowance recorded:
Residential real estate		418		411		----		423		21		21
Commercial real estate:
Owner-occupied		5,256		5,256		----		3,417		260		260
Nonowner-occupied		632		589		----		626		29		29
Commercial and industrial		4,686		4,686		----		3,772		196		196
Consumer:
Home equity		34		34		----		28		2		2
Other		50		50		----		10		2		2
Total	$	11,076	$	11,026	$	----	$	8,276	$	510	$	510

December 31, 2019	Unpaid Principal Balance		Recorded Investment		Allowance for Loan Losses Allocated		Average Impaired Loans		Interest Income Recognized		Cash Basis Interest Recognized
With an allowance recorded:
Commercial real estate:
Owner-occupied	$	2,030	$	2,030	$	385	$	1,375	$	197	$	197
Commercial and industrial		4,861		4,861		303		4,796		319		319
Consumer:
Automobile		8		8		8		2		----		----
Other		111		111		111		22		9		9
With no related allowance recorded:
Residential real estate		438		438		----		453		23		23
Commercial real estate:
Owner-occupied		1,778		1,778		----		1,902		113		113
Nonowner-occupied		7,492		7,492		----		6,160		477		477
Commercial and industrial		49		49		----		300		111		111
Consumer:
Home equity		368		368		----		143		19		19
Total	$	17,135	$	17,135	$	807	$	15,153	$	1,268	$	1,268

December 31, 2018	Unpaid Principal Balance		Recorded Investment		Allowance for Loan Losses Allocated		Average Impaired Loans		Interest Income Recognized		Cash Basis Interest Recognized
With an allowance recorded:
Commercial real estate:
Nonowner-occupied	$	362	$	362	$	98	$	367	$	15	$	15
With no related allowance recorded:
Residential real estate		1,667		1,667		----		511		101		101
Commercial real estate:
Owner-occupied		2,527		2,527		----		2,475		141		141
Nonowner-occupied		2,368		946		----		1,912		57		57
Construction		336		----		----		----		20		20
Commercial and industrial		7,116		7,116		----		5,802		414		414
Total	$	14,376	$	12,618	$	98	$	11,067	$	748	$	748

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 December 31, 2020 and 2019:

	Loans Past Due 90 Days And Still Accruing		Nonaccrual
December 31, 2020
Residential real estate	$	127	$	5,256
Commercial real estate:
Owner-occupied		----		205
Nonowner-occupied		----		362
Construction		----		156
Commercial and industrial		15		149
Consumer:
Automobile		146		129
Home equity		----		210
Other		136		36
Total	$	424	$	6,503

	Loans Past Due 90 Days And Still Accruing		Nonaccrual
December 31, 2019
Residential real estate	$	255	$	6,119
Commercial real estate:
Owner-occupied		----		863
Nonowner-occupied		----		804
Construction		----		229
Commercial and industrial		----		590
Consumer:
Automobile		239		61
Home equity		----		392
Other		395		91
Total	$	889	$	9,149

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 December 31, 2020 and 2019:

December 31, 2020	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	$	2,845	$	496	$	1,663	$	5,004	$	300,474	$	305,478
Commercial real estate:
Owner-occupied		470		1003		193		1,666		50,197		51,863
Nonowner-occupied		94		----		362		456		164,067		164,523
Construction		----		82		----		82		36,981		37,063
Commercial and industrial		1,112		11		164		1,287		156,405		157,692
Consumer:
Automobile		831		131		258		1,220		54,021		55,241
Home equity		204		81		113		398		19,595		19,993
Other		446		76		172		694		56,117		56,811
Total	$	6,002	$	1,880	$	2,925	$	10,807	$	837,857	$	848,664

December 31, 2019	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	$	4,015	$	1,314	$	1,782	$	7,111	$	303,142	$	310,253
Commercial real estate:
Owner-occupied		383		59		144		586		55,239		55,825
Nonowner-occupied		12		----		697		709		130,689		131,398
Construction		186		19		49		254		34,659		34,913
Commercial and industrial		1,320		312		241		1,873		98,150		100,023
Consumer:
Automobile		986		329		246		1,561		62,209		63,770
Home equity		106		18		279		403		22,479		22,882
Other		559		139		443		1,141		52,569		53,710
Total	$	7,567	$	2,190	$	3,881	$	13,638	$	759,136	$	772,774

Troubled Debt Restructuring Loan Modifications

The following table presents the types of TDR loan modifications by class of loans as of December 31, 2020 and December 31, 2019:

	TDRs Performing to Modified Terms		TDRs Not Performing to Modified Terms		Total TDRs
December 31, 2020
Residential real estate:
Interest only payments	$	202	$	----	$	202
Commercial real estate:
Owner-occupied
Reduction of principal and interest payments		1,486		----		1,486
Maturity extension at lower stated rate than market rate		351		----		351
Credit extension at lower stated rate than market rate		384		----		384
Nonowner-occupied
Credit extension at lower stated rate than market rate		390		----		390
Commercial and industrial
Interest only payments		4,400		----		4,400
Total TDRs	$	7,213	$	----	$	7,213

	TDRs Performing to Modified Terms		TDRs Not Performing to Modified Terms		Total TDRs
December 31, 2019
Residential real estate:
Interest only payments	$	209	$	----	$	209
Commercial real estate:
Owner-occupied
Interest only payments		882		----		882
Reduction of principal and interest payments		1,521		----		1,521
Maturity extension at lower stated rate than market rate		393		----		393
Credit extension at lower stated rate than market rate		393		----		393
Nonowner-occupied
Credit extension at lower stated rate than market rate		395		----		395
Commercial and industrial
Interest only payments		4,574		----		4,574
Reduction of principal and interest payments		185		----		185
Total TDRs	$	8,552	$	----	$	8,552

Troubled Debt Restructurings on Financing Receivables Pre and Post Modification

The following table present the pre- and post-modification balances of TDR loan modifications by class of loans that occurred during the year ended December 31, 2019:

			TDRs Performing to Modified Terms				TDRs Not Performing to Modified Terms
	Number of Loans		Pre-Modification Recorded Investment		Post-Modification Recorded Investment		Pre-Modification Recorded Investment		Post-Modification Recorded Investment
December 31, 2019
Commercial real estate:
Owner-occupied
Reduction of principal and interest payments		1	$	1,036	$	1,036	$	----	$	----
Commercial and industrial:
Reduction of principal and interest payments		1		199		199		----		----
Total TDRs		2	$	1,235	$	1,235	$	----	$	----

Financing Receivable Credit Quality Indicators

As of December 31, 2020 and December 31, 2019, and based on the most recent analysis performed, the risk category of commercial loans by class of loans is as follows:

December 31, 2020	Pass		Criticized		Classified		Total
Commercial real estate:
Owner-occupied	$	46,604	$	669	$	4,590	$	51,863
Nonowner-occupied		160,324		3,629		570		164,523
Construction		37,063		----		----		37,063
Commercial and industrial		150,786		2,064		4,842		157,692
Total	$	394,777	$	6,362	$	10,002	$	411,141

December 31, 2019	Pass		Criticized		Classified		Total
Commercial real estate:
Owner-occupied	$	49,486	$	2,889	$	3,450	$	55,825
Nonowner-occupied		123,847		----		7,551		131,398
Construction		34,864		----		49		34,913
Commercial and industrial		89,749		298		9,976		100,023
Total	$	297,946	$	3,187	$	21,026	$	322,159

Recorded Investment of Residential and Consumer Loans

The following table presents the recorded investment of residential and consumer loans by class of loans based on payment activity as of December 31, 2020 and December 31, 2019:

	Consumer
December 31, 2020	Automobile		Home Equity		Other		Residential Real Estate		Total
Performing	$	54,966	$	19,783	$	56,639	$	300,095	$	431,483
Nonperforming		275		210		172		5,383		6,040
Total	$	55,241	$	19,993	$	56,811	$	305,478	$	437,523

	Consumer
December 31, 2019	Automobile		Home Equity		Other		Residential Real Estate		Total
Performing	$	63,470	$	22,490	$	53,224	$	303,879	$	443,063
Nonperforming		300		392		486		6,374		7,552
Total	$	63,770	$	22,882	$	53,710	$	310,253	$	450,615