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LOANS AND ALLOWANCE FOR LOAN LOSSES (Tables)
 9 Months Ended
Sep. 30, 2021
LOANS AND ALLOWANCE FOR LOAN LOSSES [Abstract]  
Portfolio Loans
Loans are comprised of the following:

  
September 30,
2021
    
December 31,
2020
  
             
Residential real estate
  
$
280,104
    
$
305,478
  
Commercial real estate:
                
Owner-occupied
    
74,340
      
51,863
  
Nonowner-occupied
    
174,627
      
164,523
  
   Construction
    
33,605
      
37,063
  
Commercial and industrial
    
144,154
      
157,692
  
Consumer:
                
Automobile
    
53,022
      
55,241
  
Home equity
    
21,521
      
19,993
  
Other
    
64,360
      
56,811
  
     
845,733
      
848,664
  
Less:  Allowance for loan losses
    
(6,664
)
    
(7,160
)
                 
Loans, net
  
$
839,069
    
$
841,504
  
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 three months ended September 30, 2021 and 2020:

September 30, 2021
  
Residential
Real Estate
    
Commercial
Real Estate
    
Commercial
and Industrial
    
Consumer
    
Total
  
Allowance for loan losses:
                              
Beginning balance
  
$
1,088
    
$
2,532
    
$
1,746
    
$
1,433
    
$
6,799
  
Provision for loan losses
    
(34
)
    
10
      
(263
)
    
194
      
(93
)
Loans charged off
    
(49
)
    
(63
)
    
(25
)
    
(280
)
    
(417
)
Recoveries
    
40
      
115
      
113
      
107
      
375
  
Total ending allowance balance
  
$
1,045
    
$
2,594
    
$
1,571
    
$
1,454
    
$
6,664
  

September 30, 2020
  
Residential
Real Estate
    
Commercial
Real Estate
    
Commercial
and Industrial
    
Consumer
    
Total
  
Allowance for loan losses:
                              
Beginning balance
  
$
2,024
    
$
2,700
    
$
1,649
    
$
1,608
    
$
7,981
  
Provision for loan losses
    
(275
)
    
(98
)
    
230
      
141
      
(2
)
Loans charged-off
    
(90
)
    
—
      
(96
)
    
(398
)
    
(584
)
Recoveries
    
110
      
15
      
44
      
166
      
335
  
Total ending allowance balance
  
$
1,769
    
$
2,617
    
$
1,827
    
$
1,517
    
$
7,730
  

The following table presents the activity in the allowance for loan losses by portfolio segment for the nine months ended September 30, 2021 and 2020:

September 30, 2021
  
Residential
Real Estate
    
Commercial
Real Estate
    
Commercial
and Industrial
    
Consumer
    
Total
  
Allowance for loan losses:
                              
Beginning balance
  
$
1,480
    
$
2,431
    
$
1,776
    
$
1,473
    
$
7,160
  
Provision for loan losses
    
(443
)
    
121
      
(260
)
    
464
      
(118
)
Loans charged-off
    
(75
)
    
(115
)
    
(96
)
    
(879
)
    
(1,165
)
Recoveries
    
83
      
157
      
151
      
396
      
787
  
Total ending allowance balance
  
$
1,045
    
$
2,594
    
$
1,571
    
$
1,454
    
$
6,664
  

September 30, 2020
  
Residential
Real Estate
    
Commercial
Real Estate
    
Commercial
and Industrial
    
Consumer
    
Total
  
Allowance for loan losses:
                              
Beginning balance
  
$
1,250
    
$
1,928
    
$
1,447
    
$
1,647
    
$
6,272
  
Provision for loan losses
    
715
      
1,131
      
505
      
1,100
      
3,451
  
Loans charged-off
    
(340
)
    
(516
)
    
(185
)
    
(1,677
)
    
(2,718
)
Recoveries
    
144
      
74
      
60
      
447
      
725
  
Total ending allowance balance
  
$
1,769
    
$
2,617
    
$
1,827
    
$
1,517
    
$
7,730
  
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 September 30, 2021 and December 31, 2020:

September 30, 2021
  
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
  
$
—
    
$
—
    
$
—
    
$
34
    
$
34
  
Collectively evaluated for impairment
    
1,045
      
2,594
      
1,571
      
1,420
      
6,630
  
Total ending allowance balance
  
$
1,045
    
$
2,594
    
$
1,571
    
$
1,454
    
$
6,664
  
                                         
Loans:
                                        
Loans individually evaluated for impairment
  
$
—
    
$
5,479
    
$
3,850
    
$
79
    
$
9,408
  
Loans collectively evaluated for impairment
    
280,104
      
277,093
      
140,304
      
138,824
      
836,325
  
Total ending loans balance
  
$
280,104
    
$
282,572
    
$
144,154
    
$
138,903
    
$
845,733
  

December 31, 2020
  
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
    
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
  
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 September 30, 2021 and December 31, 2020:

September 30, 2021
  
Unpaid
Principal Balance
    
Recorded
Investment
    
Allowance for Loan
Losses Allocated
  
With an allowance recorded:
                  
   Consumer:
                  
        Other
  
$
48
    
$
48
    
$
34
  
With no related allowance recorded:
                        
Commercial real estate:
                        
Owner-occupied
    
5,108
      
5,093
      
—
  
Nonowner-occupied
    
386
      
386
      
—
  
Commercial and industrial
    
3,850
      
3,850
      
—
  
Consumer:
                        
Home equity
    
31
      
31
      
—
  
Total
  
$
9,423
    
$
9,408
    
$
34
  

December 31, 2020
  
Unpaid
Principal Balance
    
Recorded
Investment
    
Allowance for Loan
Losses Allocated
  
With an allowance recorded:
  
$
—
    
$
—
    
$
—
  
With no related allowance recorded:
                        
Residential real estate
    
418
      
411
      
—
  
Commercial real estate:
                        
Owner-occupied
    
5,256
      
5,256
      
—
  
Nonowner-occupied
    
632
      
589
      
—
  
Commercial and industrial
    
4,686
      
4,686
      
—
  
Consumer:
                        
Home equity
    
34
      
34
      
—
  
       Other
    
50
      
50
      
—
  
Total
  
$
11,076
    
$
11,026
    
$
—
  

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, 2021 and 2020:

  
Three months ended September 30, 2021
    
Nine months ended September 30, 2021
  
   
Average
Impaired Loans
    
Interest Income
Recognized
    
Cash Basis
Interest Recognized
    
Average
Impaired Loans
    
Interest Income
Recognized
    
Cash Basis
Interest Recognized
  
 
With an allowance recorded:
                                    
   Consumer:
                                    
        Other
  
$
49
    
$
1
    
$
1
    
$
49
    
$
2
    
$
2
  
With no related allowance recorded:
                                                
Commercial real estate:
                                                
Owner-occupied
    
5,128
      
74
      
74
      
5,183
      
239
      
239
  
Nonowner-occupied
    
386
      
7
      
7
      
388
      
21
      
21
  
Commercial and industrial
    
3,174
      
111
      
111
      
3,586
      
200
      
200
  
Consumer:
                                                
Home equity
    
32
      
1
      
1
      
33
      
2
      
2
  
Total
  
$
8,769
    
$
194
    
$
194
    
$
9,239
    
$
464
    
$
464
  

 
Three months ended September 30, 2020
    
Nine months ended September 30, 2020
  
   
Average
Impaired Loans
    
Interest Income
Recognized
    
Cash Basis
Interest Recognized
    
Average
Impaired Loans
    
Interest Income
Recognized
    
Cash Basis
Interest Recognized
  
With an allowance recorded:
                                    
  Commercial real estate:
                                    
      Nonowner-occupied
  
$
242
    
$
—
    
$
—
    
$
242
    
$
—
    
$
—
  
With no related allowance recorded:
                                                
Residential real estate
    
420
      
7
      
7
      
426
      
15
      
15
  
Commercial real estate:
                                                
Owner-occupied
    
3,161
      
23
      
23
      
2,957
      
124
      
124
  
Nonowner-occupied
    
753
      
15
      
15
      
772
      
39
      
39
  
Commercial and industrial
    
2,807
      
20
      
20
      
3,543
      
149
      
149
  
Consumer:
                                                
       Home equity
    
444
      
3
      
3
      
415
      
12
      
12
  
Total
  
$
7,827
    
$
68
    
$
68
    
$
8,355
    
$
339
    
$
339
  
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, 2021 and December 31, 2020:

September 30, 2021
  
Loans Past Due
90 Days And
Still Accruing
    
Nonaccrual
  
             
Residential real estate
  
$
2
    
$
4,081
  
Commercial real estate:
                
Owner-occupied
    
—
      
1,095
  
Nonowner-occupied
    
—
      
83
  
Construction
    
—
      
155
  
Commercial and industrial
    
—
      
149
  
Consumer:
                
Automobile
    
135
      
134
  
Home equity
    
—
      
132
  
Other
    
99
      
27
  
Total
  
$
236
    
$
5,856
  

December 31, 2020
  
Loans Past Due
90 Days And
Still Accruing
    
Nonaccrual
  
             
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
  
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, 2021 and December 31, 2020:

September 30, 2021
  
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
  
$
2,149
    
$
669
    
$
701
    
$
3,519
    
$
276,585
    
$
280,104
  
Commercial real estate:
                                                
Owner-occupied
    
20
      
—
      
180
      
200
      
74,140
      
74,340
  
Nonowner-occupied
    
100
      
—
      
83
      
183
      
174,444
      
174,627
  
Construction
    
37
      
—
      
33
      
70
      
33,535
      
33,605
  
Commercial and industrial
    
13
      
—
      
149
      
162
      
143,992
      
144,154
  
Consumer:
                                                
Automobile
    
554
      
138
      
242
      
934
      
52,088
      
53,022
  
Home equity
    
29
      
81
      
110
      
220
      
21,301
      
21,521
  
Other
    
527
      
24
      
126
      
677
      
63,683
      
64,360
  
Total
  
$
3,429
    
$
912
    
$
1,624
    
$
5,965
    
$
839,768
    
$
845,733
  

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
      
1,003
      
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
  
Troubled Debt Restructuring Loan Modifications
The following table presents the types of TDR loan modifications by class of loans as of September 30, 2021 and December 31, 2020:

September 30, 2021
  
TDRs
Performing to Modified Terms
    
TDRs Not
Performing to Modified Terms
    
Total
TDRs
  
Commercial real estate:
                  
   Owner-occupied
                  
Reduction of principal and interest payments
  
$
1,463
    
$
—
    
$
1,463
  
Maturity extension at lower stated rate than market rate
    
289
      
—
      
289
  
Credit extension at lower stated rate than market rate
    
377
      
—
      
377
  
Nonowner-occupied
                        
Credit extension at lower stated rate than market rate
    
386
      
—
      
386
  
Commercial and industrial:
                        
Interest only payments
    
1,622
      
—
      
1,622
  
                         
Total TDRs
  
$
4,137
    
$
—
    
$
4,137
  

December 31, 2020
  
TDRs
Performing to Modified Terms
    
TDRs Not
Performing to Modified Terms
    
Total
TDRs
  
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
  
Financing Receivable Credit Quality Indicators
Criticized and classified loans will mostly consist of commercial and industrial and commercial real estate loans. The Company considers its loans that do not meet the criteria for a criticized and classified asset rating as pass rated loans, which will include loans graded from 1 (Prime) to 7 (Watch). All commercial loans are categorized into a risk category either at the time of origination or reevaluation date. As of September 30, 2021 and December 31, 2020, and based on the most recent analysis performed, the risk category of commercial loans by class of loans was as follows:

September 30, 2021
 
  
Pass
    
Criticized
    
Classified
    
Total
  
Commercial real estate:
                        
Owner-occupied
  
$
70,971
    
$
631
    
$
2,738
    
$
74,340
  
Nonowner-occupied
    
172,341
      
2,003
      
283
      
174,627
  
Construction
    
33,605
      
—
      
—
      
33,605
  
Commercial and industrial
    
138,498
      
1,905
      
3,751
      
144,154
  
Total
  
$
415,415
    
$
4,539
    
$
6,772
    
$
426,726
  

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
  
Recorded Investment of Residential and Consumer Loans
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, 2021 and December 31, 2020:

September 30, 2021
  
Consumer
    
Residential
        
   
Automobile
    
Home Equity
    
Other
    
Real Estate
    
Total
  
                               
Performing
  
$
52,753
    
$
21,389
    
$
64,234
    
$
276,021
    
$
414,397
  
Nonperforming
    
269
      
132
      
126
      
4,083
      
4,610
  
Total
  
$
53,022
    
$
21,521
    
$
64,360
    
$
280,104
    
$
419,007
  

December 31, 2020
  
Consumer
    
Residential
        
   
Automobile
    
Home Equity
    
Other
    
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