SmartFinancial (SMBK) 10-Q10 May 212021 Q1 Quarterly reportFinancial data

Company Profile

Cover Page

Cover Page - shares	3 Months Ended
Cover Page - shares	Mar. 31, 2021	May 05, 2021
Cover page [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Mar. 31, 2021
Document Transition Report	false
Entity File Number	001-37661
Entity Registrant Name	SMARTFINANCIAL INC.
Entity Incorporation, State or Country Code	TN
Entity Tax Identification Number	62-1173944
Entity Address, Address Line One	5401 Kingston Pike, Suite 600
Entity Address, City or Town	Knoxville
Entity Address, State or Province	TN
Entity Address, Postal Zip Code	37919
City Area Code	865
Local Phone Number	437-5700
Title of 12(b) Security	Common Stock, par value $1.00
Trading Symbol	SMBK
Security Exchange Name	NASDAQ
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		15,104,661
Amendment Flag	false
Document Fiscal Year Focus	2021
Document Fiscal Period Focus	Q1
Entity Central Index Key	0001038773
Current Fiscal Year End Date	--12-31

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020
ASSETS:
Cash and due from banks	$ 46,594	$ 50,460
Interest-bearing deposits with banks	442,793	364,846
Federal funds sold	67,314	66,413
Total cash and cash equivalents	556,701	481,719
Securities available-for-sale, at fair value	250,937	215,634
Other investments	14,728	14,794
Loans held for sale	7,870	11,721
Loans	2,487,129	2,382,243
Less: Allowance for loan losses	(18,370)	(18,346)
Loans, net	2,468,759	2,363,897
Premises and equipment, net	72,697	72,682
Other real estate owned	3,946	4,619
Goodwill and core deposit intangible, net	86,350	86,471
Bank owned life insurance	71,586	31,215
Other assets	23,629	22,197
Total assets	3,557,203	3,304,949
Deposits:
Noninterest-bearing demand	777,968	685,957
Interest-bearing demand	683,887	649,129
Money market and savings	1,073,941	919,631
Time deposits	512,417	550,498
Total deposits	3,048,213	2,805,215
Borrowings	82,642	81,199
Subordinated debt	39,367	39,346
Other liabilities	22,923	22,021
Total liabilities	3,193,145	2,947,781
Stockholders' equity:
Preferred stock, $1 par value; 2,000,000 shares authorized; No shares issued and outstanding	0	0
Common stock, $1 par value; 40,000,000 shares authorized; 15,104,536 and 15,107,214 shares issued and outstanding, respectively	15,105	15,107
Additional paid-in capital	251,836	252,693
Retained earnings	96,034	87,185
Accumulated other comprehensive income	1,083	2,183
Total stockholders' equity	364,058	357,168
Total liabilities and stockholders' equity	$ 3,557,203	$ 3,304,949

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Mar. 31, 2021	Dec. 31, 2020
Statement of Financial Position [Abstract]
Preferred stock, par value (in dollars per share)	$ 1	$ 1
Preferred stock, shares authorized (in shares)	2,000,000	2,000,000
Preferred stock, shares issued (in shares)	0	0
Preferred stock, shares outstanding (in shares)	0	0
Common stock, par value (in dollars per share)	$ 1	$ 1
Common stock, shares authorized (in shares)	40,000,000	40,000,000
Common stock, shares issued (in shares)	15,104,536	15,107,214
Common stock, shares outstanding (in shares)	15,104,536	15,107,214

CONSOLIDATED STATEMENTS OF INCO

CONSOLIDATED STATEMENTS OF INCOME - USD ($) $ in Thousands	3 Months Ended
CONSOLIDATED STATEMENTS OF INCOME - USD ($) $ in Thousands	Mar. 31, 2021	Mar. 31, 2020
Interest Income:
Loans, including fees	$ 28,018	$ 26,434
Securities available-for-sale:
Taxable	724	679
Tax-exempt	259	283
Federal funds sold and other earning assets	291	602
Total interest income	29,292	27,998
Interest Expense:
Deposits	2,331	4,754
Borrowings	117	89
Subordinated debt	584	584
Total interest expense	3,032	5,427
Net interest income	26,260	22,571
Provision for loan losses	67	3,200
Net interest income after provision for loan losses	26,193	19,371
Noninterest Income:
Service charges on deposit accounts	1,009	770
Mortgage banking	1,139	584
Investment services	531	437
Insurance commissions	1,466	269
Interchange and debit card transaction fees, net	839	276
Other	707	482
Total noninterest income	5,691	2,818
Noninterest Expense:
Salaries and employee benefits	10,869	10,006
Occupancy and equipment	2,341	1,911
FDIC insurance	371	180
Other real estate and loan related expenses	602	545
Advertising and marketing	190	198
Data processing	1,379	1,008
Professional services	641	711
Amortization of intangibles	444	362
Merger related and restructuring expenses	103	2,096
Other	2,524	1,776
Total noninterest expenses	19,464	18,793
Income before income tax expense	12,420	3,396
Income tax expense	2,664	664
Net income	$ 9,756	$ 2,732
Earnings per common share:
Basic (in dollars per share)	$ 0.65	$ 0.19
Diluted (in dollars per share)	$ 0.65	$ 0.19
Weighted average common shares outstanding:
Basic (in shares)	15,011,573	14,395,103
Diluted (in shares)	15,111,947	14,479,671

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Statement of Comprehensive Income [Abstract]
Net income	$ 9,756	$ 2,732
Other comprehensive income:
Unrealized holding gains (losses) and hedge effects on securities available-for-sale arising during the period	(2,808)	1,095
Tax effect	738	(244)
Unrealized gains (losses) on securities available-for-sale arising during the period, net of tax	(2,070)	851
Unrealized gains (losses) on fair value municipal security hedges	1,313	(3,072)
Tax effect	(343)	806
Unrealized gains (losses) on fair value municipal security hedge instruments arising during the period, net of tax	970	(2,266)
Total other comprehensive (loss)	(1,100)	(1,415)
Comprehensive income	$ 8,656	$ 1,317

CONSOLIDATED STATEMENT OF CHANG

CONSOLIDATED STATEMENT OF CHANGES IN STOCKHOLDERS' EQUITY - USD ($) $ in Thousands	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	AOCI Attributable to Parent [Member]	Total
Increase (Decrease) in Stockholders' Equity [Roll Forward]
BALANCE (in shares)	14,008,233
BALANCE at Dec. 31, 2019	$ 14,008	$ 232,732	$ 65,839	$ 168	$ 312,747
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income			2,732		2,732
Other comprehensive loss				(1,415)	(1,415)
Exercise of stock options	$ 15	158			173
Exercise of stock options (in shares)	14,858
Restricted stock	$ 32	(32)
Restricted stock (in shares)	31,900
Common stock issued to shareholders	$ 1,293	23,254			24,547
Common stock issued to shareholders (in shares)	1,292,578
Stock compensation expense		110			110
Common stock dividends			(702)		(702)
Repurchases of common stock	$ (126)	(1,866)			(1,992)
Repurchases of common stock (in shares)	(125,579)
BALANCE at Mar. 31, 2020	$ 15,222	254,356	67,869	(1,247)	336,200
Increase (Decrease) in Stockholders' Equity [Roll Forward]
BALANCE (in shares)	15,221,990
BALANCE (in shares)	15,107,214
BALANCE at Dec. 31, 2020	$ 15,107	252,693	87,185	2,183	357,168
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income			9,756		9,756
Other comprehensive loss				(1,100)	(1,100)
Exercise of stock options	$ 16	131			147
Exercise of stock options (in shares)	15,965
Restricted stock	$ 41	(41)
Restricted stock (in shares)	40,967
Stock compensation expense		201			201
Common stock dividends			(907)		(907)
Repurchases of common stock	$ (59)	(1,148)			(1,207)
Repurchases of common stock (in shares)	(59,610)
BALANCE at Mar. 31, 2021	$ 15,105	$ 251,836	$ 96,034	$ 1,083	$ 364,058
Increase (Decrease) in Stockholders' Equity [Roll Forward]
BALANCE (in shares)	15,104,536

CONSOLIDATED STATEMENT OF CHA_2

CONSOLIDATED STATEMENT OF CHANGES IN STOCKHOLDERS' EQUITY (Parenthetical) - $ / shares	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Statement of Stockholders' Equity [Abstract]
Common stock dividend, per share	$ 0.06	$ 0.05

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Cash flows from operating activities:
Net income	$ 9,756	$ 2,732
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	1,499	1,634
Accretion of fair value purchase accounting adjustments, net	(1,636)	(1,841)
Provision for loan losses	67	3,200
Stock compensation expense	201	110
Deferred income tax expense	446	90
Increase in cash surrender value of bank owned life insurance	(370)	(162)
Net losses from sale of other real estate owned	151	14
Net gains from mortgage banking	(1,139)	(576)
Origination of loans held for sale	(35,229)	(15,195)
Proceeds from sales of loans held for sale	40,219	15,582
Net change in:
Accrued interest receivable	(86)	35
Accrued interest payable	367	784
Other assets	(1,234)	685
Other liabilities	3,078	2,010
Net cash provided by operating activities	16,090	9,102
Cash flows from investing activities:
Proceeds from sales of securities available-for-sale		2,115
Proceeds from maturities and calls of securities available-for-sale	9,097	3,250
Proceeds from paydowns of securities available-for-sale	7,144	3,816
Proceeds from sales of other investments	147
Purchases of securities available-for-sale	(55,757)	(3,377)
Purchase of other investments	(80)	(507)
Purchases of bank owned life insurance	(40,000)
Net increase in loans	(103,308)	(52,721)
Purchase of premises and equipment	(1,009)	(2,429)
Proceeds from sale of other assets owned	98	120
Net cash and cash equivalents received from business combination		46,132
Net cash used in investing activities	(183,668)	(3,601)
Cash flow from financing activities:
Net increase in deposits	243,084	22,158
Net increase (decrease) in securities sold under agreements to repurchase	1,447	(20)
Proceeds from borrowings		100,000
Repayment borrowings	(4)
Cash dividends paid	(907)	(702)
Issuance of common stock	147	173
Repurchase of common stock	(1,207)	(1,992)
Net cash provided by financing activities	242,560	119,617
Net change in cash and cash equivalents	74,982	125,118
Cash and cash equivalents, beginning of period	481,719	183,971
Cash and cash equivalents, end of period	556,701	309,089
Supplemental disclosures of cash flow information:
Cash paid during the period for interest	2,665	4,643
Noncash investing and financing activities:
Acquisition of real estate through foreclosure	14	676
Change in goodwill due to acquisitions	$ 324	$ 8,302

Presentation of Financial Infor

Presentation of Financial Information	3 Months Ended
Presentation of Financial Information	Mar. 31, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Presentation of Financial Information	Note 1. Presentation of Financial Information Nature of Business: SmartFinancial, Inc. (the "Company") is a bank holding company whose principal activity is the ownership and management of its wholly-owned subsidiary, SmartBank (the "Bank"). The Company provides a variety of financial services to individuals and corporate customers through its offices in East and Middle Tennessee, Alabama, and the Florida Panhandle. The Bank’s primary deposit products are noninterest-bearing and interest-bearing demand deposits, savings and money market deposits, and time deposits. Its primary lending products are commercial, residential, and consumer loans. Basis of Presentation and Accounting Estimates: The accounting and financial reporting policies of the Company and its wholly-owned subsidiary conform to U.S. generally accepted accounting principles (“GAAP”) and reporting guidelines of banking regulatory authorities and regulators. The accompanying interim consolidated financial statements for the Company and its wholly-owned subsidiary have not been audited. All material intercompany balances and transactions have been eliminated. In management’s opinion, all accounting adjustments necessary to accurately reflect the financial position and results of operations on the accompanying financial statements have been made. These adjustments are normal and recurring accruals considered necessary for a fair and accurate presentation. Material estimates that are particularly susceptible to significant change in the near term relate to the determination of the allowance for loan losses, the valuation of foreclosed assets and deferred taxes, other than temporary impairments of securities, the fair value of financial instruments, goodwill, and the fair value of assets acquired and liabilities assumed in acquisitions. The results for interim periods are not necessarily indicative of results for the full year or any other interim periods. The accompanying unaudited consolidated financial statements should be read in conjunction with the consolidated financial statements and related notes appearing in the Company’s annual report on Form 10-K for the year ended December 31, 2020. Recently Issued and Adopted Accounting Pronouncements: In December 2019, the FASB issued ASU No. 2019-12, “Simplifying the Accounting for Income Taxes.” Recently Issued Not Yet Effective Accounting Pronouncements: During interim periods, the Company follows the accounting policies set forth in its annual audited financial statements for the year ended December 31, 2020 as filed in its Annual Report on Form 10-K with the Securities and Exchange Commission ("SEC"). The following is a summary of recent authoritative pronouncements issued but not yet effective that could impact the accounting, reporting, and/or disclosure of financial information by the Company. In October 2019, the Financial Accounting Standards Board approved a delay for the implementation of ASU 2016-13, Financial Instruments - Credit Losses periods within those fiscal years. For calendar-year-end companies, this will be January 1, 2020. The determination of whether an entity is an SRC will be based on an entity’s most recent assessment in accordance with SEC regulations and the Company meets the regulations as an SRC. For all other entities, the Board decided that CECL will be effective for fiscal years beginning after December 15, 2022, including interim periods within those fiscal years. For all entities, early adoption will continue to be permitted; that is, early adoption is allowed for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years (that is, effective January 1, 2019, for calendar-year-end companies). The Company does not plan to adopt this standard early and being that the Company is an SRC, adoption is required for fiscal years beginning after December 15, 2022. In March 2020, the FASB issued ASU 2020-04 , Reference Rate Reform (Topic 848): Operating, Accounting and Reporting Considerations related to COVID-19: The COVID-19 pandemic has negatively impacted the global economy. In response to this crisis, the Coronavirus Aid, Relief, and Economic Security (“CARES”) Act was passed by Congress and signed into law on March 27, 2020. The CARES Act provides an estimated $2.2 trillion to fight the COVID-19 pandemic and stimulate the economy by supporting individuals and businesses through loans, grants, tax changes, and other types of relief. Some of the provisions applicable to the Company include, but are not limited to: ● Accounting for Loan Modifications – Section 4013 of the CARES Act provides that a financial institution may elect to suspend (1) the requirements under GAAP for certain loan modifications that would otherwise be categorized as a TDR, and (2) any determination that such loan modifications would be considered a TDR, including the related impairment for accounting purposes. See Note 5 Loans and Allowance for Loan Losses for more information. ● Paycheck Protection Program - The CARES Act established the Paycheck Protection Program (“PPP”), an expansion of the Small Business Administration’s (“SBA”) 7(a) loan program and the Economic Injury Disaster Loan Program (“EIDL”), administered directly by the SBA. On December 27, 2020, the Consolidated Appropriations Act, 2021 (“CAA”) was signed into law. The CAA provides several amendments to the PPP, including additional funding for first and second draws of PPP loans up to March 31, 2021. On March 30, 2021, the PPP Extension Act of 2021 was signed into law, which extends the program to May 31, 2021. The Company is a participant in the PPP. See Note 5 Loans and Allowance for Loan Losses for more information. Also in response to the COVID-19 pandemic, the Board of Governors of the Federal Reserve System (“FRB”), the Federal Deposit Insurance Corporation (“FDIC”), the National Credit Union Administration (“NCUA”), the Office of the Comptroller of the Currency (“OCC”), and the Consumer Financial Protection Bureau (“CFPB”), in consultation with the state financial regulators (collectively, the “agencies”) issued a joint interagency statement (issued March 22, 2020; revised statement issued April 7, 2020). Some of the provisions applicable to the Company include, but are not limited to: ● Accounting for Loan Modifications - Loan modifications that do not meet the conditions of the CARES Act may still qualify as a modification that does not need to be accounted for as a TDR. The agencies confirmed with FASB staff that short-term modifications made on a good faith basis in response to COVID-19 to borrowers who were current prior to any relief are not TDRs. This includes short-term (e.g., six months) modifications such as payment deferrals, fee waivers, extensions of repayment terms, or insignificant delays in payment. See Note 5 Loans and Allowance for Loan Losses for more information. ● Past Due Reporting - With regard to loans not otherwise reportable as past due, financial institutions are not expected to designate loans with deferrals granted due to COVID-19 as past due because of the deferral. A loan’s payment date is governed by the due date stipulated in the legal agreement. If a financial institution agrees to a payment deferral, these loans would not be considered past due during the period of the deferral. ● Nonaccrual Status and Charge-offs - During short-term COVID-19 modifications, these loans generally should not be reported as nonaccrual or as classified. The Company began offering short-term loan modifications to assist borrowers during the COVID-19 national emergency. The Company offered deferral options of: 1) three months deferral of payment and then three months of interest only, 2) three months of interest only, 3) three months deferral of payment, 4) six months of interest only. These modifications generally meet the criteria of both Section 4013 of the CARES Act and the joint interagency statement, and therefore, the Company does not account for such loan modifications as TDRs. On August 3, 2020, the Federal Financial Institutions Examination Council on behalf of its members (collectively “the FFIEC members”) issued a joint statement on additional loan accommodations related to COVID-19. The joint statement clarifies that for loan modifications in which Section 4013 is being applied, subsequent modifications could also be eligible under Section 4013. To be eligible, each loan modification must be (1) related to the COVID event; (2) executed on a loan that was not more than 30 days past due as of December 31, 2019; and (3) executed between March 1, 2020, and the earlier of (A) 60 days after the date of termination of the National Emergency or (B) December 31, 2020. The December 31, 2020 deadline was subsequently extended to January 1, 2022, by the CAA. All of the Company’s loan modifications granted under Section 4013 of the CARES Act are in compliance with the aforementioned FFIEC requirements. Accordingly, the Company does not account for such loan modifications as TDRs. Reclassifications: Certain captions and amounts in the 2020 consolidated financial statements were reclassified to conform to the 2021 financial statement presentation. These reclassifications had no impact on net income or shareholders’ equity as previously reported.

Business Combinations

Business Combinations	3 Months Ended
Business Combinations	Mar. 31, 2021
Business Combinations [Abstract]
Business Combinations	Note 2. Business Combinations Progressive Financial Inc. On March 1, 2020, the Company completed the merger of Progressive Financial Group, Inc., a Tennessee corporation (“PFG”), pursuant to an Agreement and Plan of Merger dated October 29, 2019 (the “Merger Agreement”). In connection with the merger, the Company acquired $301 million of assets and assumed $272 million of liabilities. Pursuant to the Merger Agreement, each outstanding share of Progressive common stock was converted into and cancelled in exchange to the right to receive $474.82 in cash, and 62.3808 shares of SmartFinancial common stock. SmartFinancial issued 1,292,578 shares of SmartFinancial common stock and paid $9.8 million in cash as consideration for the Merger. The fair value of consideration paid exceeded the fair value of the identifiable assets and liabilities acquired and resulted in the establishment of goodwill in the amount of $8.8 million, representing the intangible value of Progressive’s business and reputation within the markets it served. None of the goodwill recognized is expected to be deductible for income tax purposes. The Company is amortizing the related core deposit intangible of $1.4 million using the effective yield method over 120 months (10 years), which represents the expected useful life of the asset. The Company also established two intangible assets related to the insurance agency acquired as part of the PFG acquisition; 1.) Customer relationships of $1.1 million, amortizing sum-of-the-years digits over 120 months (10 years), 2.) Tradename of $63 thousand, amortizing straight-line over 60 months (5 years). The purchased assets and assumed liabilities were recorded at their acquisition date fair values (1) (in thousands) Initial As recorded Fair value Subsequent As recorded by PFG adjustments Adjustments by the Company Assets: Cash & cash equivalents $ 55,971 $ — $ — $ 55,971 Investment securities available-for-sale 27,054 203 — 27,257 Restricted investments 692 — — 692 Loans 191,672 (3,691) — 187,981 Allowance for loan losses (2,832) 2,832 — — Premises and equipment, net 15,681 (2,919) — 12,762 Bank owned life insurance 5,560 — — 5,560 Deferred tax asset, net — 813 193 1,006 Intangibles — 1,370 1,127 2,497 Other real estate owned 3,695 (100) (1,862) 1,733 Interest Receivable 1,061 (280) — 781 Prepaids 375 (174) — 201 Goodwill 231 (231) — — Other assets 1,881 — — 1,881 Total assets acquired $ 301,041 $ (2,177) $ (542) $ 298,322 Liabilities: Deposits $ 271,276 $ — — $ 271,276 Time deposit premium — 729 — 729 Payables and other liabilities 776 — — 776 Total liabilities assumed 272,052 729 — 272,781 Excess of assets assumed over liabilities assumed $ 28,989 Aggregate fair value adjustments $ (2,906) $ (542) Total identifiable net assets 25,541 Consideration transferred: Cash 9,838 Common stock issued ( 24,547 Total fair value of consideration transferred 34,385 Goodwill $ 8,844 (1) The following table presents additional information related to the purchased credit impaired loans (ASC 310-30) of the acquired loan portfolio at the acquisition date (in thousands) March 1, 2020 Accounted for pursuant to ASC 310-30: Contractually required principal and interest $ 21,107 Non-accretable differences 4,706 Cash flows expected to be collected 16,401 Accretable yield 2,515 Fair value $ 13,886

Earnings Per Share

Earnings Per Share	3 Months Ended
Earnings Per Share	Mar. 31, 2021
Earnings Per Share [Abstract]
Earnings Per Share	Note 3. Earnings Per Share Basic earnings per common share is computed by dividing net income available to common shareholders by the weighted-average number of common shares outstanding. Diluted earnings per common share is computed by dividing net income available to common shareholders by the weighted average number of common shares outstanding and dilutive common share equivalents using the treasury stock method. Dilutive common share equivalents include common shares issuable upon exercise of outstanding stock options and restricted stock. The effect from the stock options and restricted stock on incremental shares from the assumed conversions for net income per share-basic and net income per share-diluted are presented below. There were no antidilutive shares for the three month period ended March 31, 2021. There were 64 thousand antidilutive shares for the three month period ended March 31, 2020. The following is a summary of the basic and diluted earnings per share computation (dollars in thousands, except per share data) Three Months Ended March 31, 2021 2020 Basic earnings per share computation: Net income available to common shareholders $ 9,756 $ 2,732 Average common shares outstanding – basic 15,011,573 14,395,103 Basic earnings per share $ 0.65 $ 0.19 Diluted earnings per share computation: Net income available to common shareholders $ 9,756 $ 2,732 Average common shares outstanding – basic 15,011,573 14,395,103 Incremental shares from assumed conversions: Stock options and restricted stock 100,374 84,568 Average common shares outstanding - diluted 15,111,947 14,479,671 Diluted earnings per common share $ 0.65 $ 0.19

Securities

Securities	3 Months Ended
Securities	Mar. 31, 2021
Investments, Debt and Equity Securities [Abstract]
Securities	Note 4. Securities The amortized cost, gross unrealized gains and losses and fair value of securities available-for-sale are summarized as follows (in thousands) March 31, 2021 Gross Gross Amortized Unrealized Unrealized Fair Cost Gains Losses Value U.S. Government-sponsored enterprises (GSEs) $ 73,905 $ 41 $ (1,689) $ 72,257 Municipal securities 88,509 1,626 (6) 90,129 Other debt securities 26,019 154 (118) 26,055 Mortgage-backed securities (GSEs) 61,294 1,354 (152) 62,496 Total $ 249,727 $ 3,175 $ (1,965) $ 250,937 December 31, 2020 Gross Gross Amortized Unrealized Unrealized Fair Cost Gains Losses Value U.S. Government-sponsored enterprises (GSEs) $ 30,526 $ 10 $ (6) $ 30,530 Municipal securities 89,644 2,345 — 91,989 Other debt securities 25,019 112 (13) 25,118 Mortgage-backed securities (GSEs) 66,425 1,754 (182) 67,997 Total $ 211,614 $ 4,221 $ (201) $ 215,634 At March 31, 2021, and December 31, 2020, securities with a carrying value totaling approximately $117.6 million and $80.2 million, respectively, were pledged to secure public funds and securities sold under agreements to repurchase. The Company has entered into various fair value hedging transactions to mitigate the impact of changing interest rates on the fair values of available for sale securities. See Note 11 - Derivatives Proceeds from sale of securities available for sale, gross gains and gross losses on sales and redemptions for the three months ended March 31, 2021 and 2020 were as follows (in thousands) Three Months Ended March 31, 2021 2020 Proceeds from sales $ - $ 2,115 Gross gains $ - $ - Gross losses $ - $ - Proceeds from maturities and calls $ 9,097 $ 3,250 The amortized cost and estimated fair value of securities at March 31, 2021, by contractual maturity for non-mortgage backed securities are shown below (in thousands) March 31, 2021 Amortized Fair Cost Value Due in one year or less $ 4,947 $ 4,972 Due from one year to five years 4,569 4,596 Due from five years to ten years 56,988 56,896 Due after ten years 121,929 121,977 188,433 188,441 Mortgage-backed securities 61,294 62,496 Total $ 249,727 $ 250,937 The following tables present the gross unrealized losses and fair value, aggregated by investment category and length of time that individual securities available-for-sale have been in a continuous unrealized loss position (in thousands) March 31, 2021 Less than 12 Months 12 Months or Greater Total Gross Number Gross Number Gross Number Fair Unrealized of Fair Unrealized of Fair Unrealized of Value Losses Securities Value Losses Securities Value Losses Securities U.S. Government-sponsored enterprises (GSEs) $ 60,310 $ (1,687) 14 $ 585 $ (2) 2 $ 60,895 $ (1,689) 16 Municipal securities 1,125 (6) 2 — — — 1,125 (6) 2 Other debt securities 12,882 (118) 6 — — — 12,882 (118) 6 Mortgage-backed securities (GSEs) 2,095 (2) 2 11,745 (150) 6 13,840 (152) 8 Total $ 76,412 $ (1,813) 24 $ 12,330 $ (152) 8 $ 88,742 $ (1,965) 32 December 31, 2020 Less than 12 Months 12 Months or Greater Total Gross Number Gross Number Gross Number Fair Unrealized of Fair Unrealized of Fair Unrealized of Value Losses Securities Value Losses Securities Value Losses Securities U.S. Government-sponsored enterprises (GSEs) $ 15,510 $ (5) 3 $ 132 $ (1) 1 $ 15,642 $ (6) 4 Municipal securities — — — — — — — — — Other debt securities 1,495 (5) 1 977 (8) 1 2,472 (13) 2 Mortgage-backed securities (GSEs) 9,790 (87) 6 6,083 (95) 3 15,873 (182) 9 Total $ 26,795 $ (97) 10 $ 7,192 $ (104) 5 $ 33,987 $ (201) 15 The Company reviews the securities portfolio on a quarterly basis to monitor its exposure to other-than-temporary impairment. A determination as to whether a security’s decline in fair value is other-than-temporary takes into consideration numerous factors and the relative significance of any single factor can vary by security. Some factors the Company may consider in the other-than-temporary impairment analysis include the length of time and extent to which the security has been in an unrealized loss position, changes in security ratings, financial condition and near-term prospects of the issuer, as well as security and industry specific economic conditions. Based on this evaluation, the Company concluded that any unrealized losses at March 31, 2021, represented a temporary impairment, as these unrealized losses are primarily attributable to changes in interest rates and current market conditions, and not credit deterioration of the issuers. As of March 31, 2021, the Company does not intend to sell any of the securities, does not expect to be required to sell any of the securities, and expects to recover the entire amortized cost of all of the securities. The following is the amortized cost and carrying value of other investments (in thousands) March 31, December 31, 2021 2020 Federal Reserve Bank stock $ 8,460 $ 8,606 Federal Home Loan Bank stock 5,918 5,838 First National Bankers Bank stock 350 350 Total $ 14,728 $ 14,794 Our restricted investments consist of non-marketable equity securities that have no readily determinable market value. Accordingly, when evaluating these securities for impairment, management considers the ultimate recoverability of the par value rather than recognizing temporary declines in value. As of March 31, 2021, the Company determined that there was no impairment on its other investments.

Loans and Allowance for Loan Lo

Loans and Allowance for Loan Losses	3 Months Ended
Loans and Allowance for Loan Losses	Mar. 31, 2021
Receivables [Abstract]
Loans and Allowance for Loan Losses	Note 5. Loans and Allowance for Loan Losses Portfolio Segmentation: Major categories of loans are summarized as follows (in thousands) March 31, 2021 December 31, 2020 PCI All Other PCI All Other Loans 1 Loans Total Loans 1 Loans Total Commercial real estate $ 13,877 $ 1,056,764 $ 1,070,641 $ 16,123 $ 996,853 $ 1,012,976 Consumer real estate 9,597 422,889 432,486 10,258 433,672 443,930 Construction and land development 5,350 280,623 285,973 5,348 272,727 278,075 Commercial and industrial 303 685,707 686,010 308 634,138 634,446 Consumer and other 21 11,998 12,019 27 12,789 12,816 Total loans 29,148 2,457,981 2,487,129 32,064 2,350,179 2,382,243 Less: Allowance for loan losses (376) (17,994) (18,370) (309) (18,037) (18,346) Loans, net $ 28,772 $ 2,439,987 $ 2,468,759 $ 31,755 $ 2,332,142 $ 2,363,897 1 For purposes of the disclosures required pursuant to the adoption of ASC 310, the loan portfolio was disaggregated into segments. A portfolio segment is defined as the level at which an entity develops and documents a systematic method for determining its allowance for credit losses. There are five loan portfolio segments that include commercial real estate, consumer real estate, construction and land development, commercial and industrial, and consumer and other. As previously mentioned in Note 1 – Presentation of Financial Information The composition of loans by loan classification for impaired and performing loan status is summarized in the tables below (in thousands) Construction Commercial Commercial Consumer and Land and Consumer Real Estate Real Estate Development Industrial and Other Total March 31, 2021: Performing loans $ 1,053,610 $ 420,419 $ 280,623 $ 685,598 $ 11,998 $ 2,452,248 Impaired loans 3,154 2,470 — 109 — 5,733 1,056,764 422,889 280,623 685,707 11,998 2,457,981 PCI loans 13,877 9,597 5,350 303 21 29,148 Total loans $ 1,070,641 $ 432,486 $ 285,973 $ 686,010 $ 12,019 $ 2,487,129 December 31, 2020: Performing loans $ 992,982 $ 432,356 $ 272,727 $ 633,992 $ 12,789 $ 2,344,846 Impaired loans 3,871 1,316 — 146 — 5,333 996,853 433,672 272,727 634,138 12,789 2,350,179 PCI loans 16,123 10,258 5,348 308 27 32,064 Total loans $ 1,012,976 $ 443,930 $ 278,075 $ 634,446 $ 12,816 $ 2,382,243 The following tables show the allowance for loan losses allocation by loan classification for impaired, PCI, and performing loans (in thousands) Construction Commercial Consumer Commercial Consumer and Land and and Real Estate Real Estate Development Industrial Other Total March 31, 2021: Performing loans $ 7,386 $ 3,018 $ 1,968 $ 5,022 $ 108 $ 17,502 Impaired loans 251 132 — 109 — 492 7,637 3,150 1,968 5,131 108 17,994 PCI loans — 158 — 216 2 376 Total loans $ 7,637 $ 3,308 $ 1,968 $ 5,347 $ 110 $ 18,370 December 31, 2020: Performing loans $ 7,579 $ 3,267 $ 2,076 $ 4,768 $ 110 $ 17,800 Impaired loans — 116 — 121 — 237 7,579 3,383 2,076 4,889 110 18,037 PCI loans — 88 — 218 3 309 Total loans $ 7,579 $ 3,471 $ 2,076 $ 5,107 $ 113 $ 18,346 The following tables detail the changes in the allowance for loan losses by loan classification (in thousands) Three Months Ended March 31, 2021 Consumer Construction Commercial Commercial Real and Land and Consumer Real Estate Estate Development Industrial and Other Total Beginning balance $ 7,579 $ 3,471 $ 2,076 $ 5,107 $ 113 $ 18,346 Charged-off loans — — — — (120) (120) Recoveries of charge-offs 3 16 — 3 55 77 Provision charged to expense 55 (179) (108) 237 62 67 Ending balance $ 7,637 $ 3,308 $ 1,968 $ 5,347 $ 110 $ 18,370 Three Months Ended March 31, 2020 Consumer Construction Commercial Commercial Real and Land and Consumer Real Estate Estate Development Industrial and Other Total Beginning balance $ 4,508 $ 2,576 $ 1,127 $ 1,957 $ 75 $ 10,243 Charged-off loans — (2) — (8) (76) (86) Recoveries of charge-offs 2 6 2 42 22 74 Provision charged to expense 1,453 721 355 566 105 3,200 Ending balance $ 5,963 $ 3,301 $ 1,484 $ 2,557 $ 126 $ 13,431 We maintain the allowance at a level that we deem appropriate to adequately cover the probable losses inherent in the loan portfolio. Our provision for loan losses for the three months ended March 31, 2021, is $67 thousand compared to $3.2 million in the same period of 2020, a decrease of $3.1 million. As of March 31, 2021, and December 31, 2020, our allowance for loan losses was $18.4 million and $18.3 million, respectively, which we deemed to be adequate at each of the respective dates. Our allowance for loan loss as a percentage of total loans was 0.74% at March 31, 2021 and 0.77% at December 31, 2020. The following tables outline the amount of each loan classification and the amount categorized into each risk rating (in thousands) March 31, 2021 Construction Commercial Commercial Consumer and Land and Consumer Non PCI Loans: Real Estate Real Estate Development Industrial and Other Total Pass $ 1,011,291 $ 418,604 $ 280,299 $ 680,635 $ 11,908 $ 2,402,737 Watch 38,170 1,234 245 4,489 52 44,190 Special mention 3,922 44 — 297 — 4,263 Substandard 3,381 3,007 79 238 38 6,743 Doubtful — — — 48 — 48 Total 1,056,764 422,889 280,623 685,707 11,998 2,457,981 PCI Loans: Pass 11,088 8,173 1,430 257 20 20,968 Watch 1,592 206 3,405 — 1 5,204 Special mention 17 58 — — — 75 Substandard 1,180 1,160 515 46 — 2,901 Doubtful — — — — — — Total 13,877 9,597 5,350 303 21 29,148 Total loans $ 1,070,641 $ 432,486 $ 285,973 $ 686,010 $ 12,019 $ 2,487,129 December 31, 2020 Construction Commercial Commercial Consumer and Land and Consumer Non PCI Loans: Real Estate Real Estate Development Industrial and Other Total Pass $ 922,153 $ 417,302 $ 269,350 $ 625,836 $ 12,622 $ 2,247,263 Watch 66,287 14,218 3,296 7,673 137 91,611 Special mention 4,446 46 — 320 — 4,812 Substandard 3,967 2,020 81 261 30 6,359 Doubtful — 86 — 48 — 134 Total 996,853 433,672 272,727 634,138 12,789 2,350,179 PCI Loans: Pass 11,072 8,382 1,008 262 25 20,749 Watch 3,381 224 3,820 — 2 7,427 Special mention 19 57 — — — 76 Substandard 1,651 1,595 520 46 — 3,812 Doubtful — — — — — — Total 16,123 10,258 5,348 308 27 32,064 Total loans $ 1,012,976 $ 443,930 $ 278,075 $ 634,446 $ 12,816 $ 2,382,243 Past Due Loans: A loan is considered past due if any required principal and interest payments have not been received as of the date such payments were required to be made under the terms of the loan agreement. Generally, management places a loan on nonaccrual when there is a clear indicator that the borrower’s cash flow may not be sufficient to meet payments as they become due, which is generally when a loan is 90 days past due. The following tables present an aging analysis of our loan portfolio (in thousands) March 31, 2021 30-60 Days 61-89 Days Past Due 90 Total Past Due and Past Due and Days or More Past Due and PCI Current Total Accruing Accruing and Accruing Nonaccrual Nonaccrual Loans Loans Loans Commercial real estate $ 565 $ — $ 1,495 $ 3,155 $ 5,215 $ 13,877 $ 1,051,549 $ 1,070,641 Consumer real estate 968 1,336 — 1,481 3,785 9,597 419,104 432,486 Construction and land development 643 — — 11 654 5,350 279,969 285,973 Commercial and industrial 666 12 — 60 738 303 684,969 686,010 Consumer and other 3 — — 32 35 21 11,963 12,019 Total $ 2,845 $ 1,348 $ 1,495 $ 4,739 $ 10,427 $ 29,148 $ 2,447,554 $ 2,487,129 December 31, 2020 30-60 Days 61-89 Days Past Due 90 Total Past Due and Past Due and Days or More Past Due and PCI Current Total Accruing Accruing and Accruing Nonaccrual Nonaccrual Loans Loans Loans Commercial real estate $ 134 $ — $ 67 $ 3,740 $ 3,941 $ 16,123 $ 992,912 $ 1,012,976 Consumer real estate 1,916 51 82 1,823 3,872 10,258 429,800 443,930 Construction and land development 245 — — 12 257 5,348 272,470 278,075 Commercial and industrial 12 76 — 36 124 308 634,014 634,446 Consumer and other 14 5 — 22 41 27 12,748 12,816 Total $ 2,321 $ 132 $ 149 $ 5,633 $ 8,235 $ 32,064 $ 2,341,944 $ 2,382,243 Impaired Loans: The following is an analysis of the impaired loan portfolio, including PCI loans, detailing the related allowance recorded (in thousands) March 31, 2021 December 31, 2020 Unpaid Unpaid Recorded Principal Related Recorded Principal Related Investment Balance Allowance Investment Balance Allowance Impaired loans without a valuation allowance: Commercial real estate $ 130 $ 130 $ — $ 3,871 $ 3,872 $ — Consumer real estate 1,880 1,882 — 888 888 — Construction and land development — — — — — — Commercial and industrial — — — — — — Consumer and other — — — — — — 2,010 2,012 — 4,759 4,760 — Impaired loans with a valuation allowance: Commercial real estate 3,155 3,155 251 — — — Consumer real estate 459 462 132 428 428 116 Construction and land development — — — — — — Commercial and industrial 109 109 109 146 146 121 Consumer and other — — — — — — 3,723 3,726 492 574 574 237 PCI loans: Commercial real estate — — — — — — Consumer real estate 1,210 1,347 158 1,827 2,086 88 Construction and land development — — — — — — Commercial and industrial 266 233 216 270 234 218 Consumer and other 17 16 2 21 20 3 1,493 1,596 376 2,118 2,340 309 Total impaired loans $ 7,226 $ 7,334 $ 868 $ 7,451 $ 7,674 $ 546 Three Months Ended March 31, 2021 2020 Average Interest Average Interest Recorded Income Recorded Income Investment Recognized Investment Recognized Impaired loans without a valuation allowance: Commercial real estate $ 2,001 $ 1 $ 196 $ 3 Consumer real estate 1,384 12 550 4 Construction and land development — — 577 — Commercial and industrial — — — — Consumer and other — — — — 3,385 13 1,323 7 Impaired loans with a valuation allowance: Commercial real estate 1,577 102 198 2 Consumer real estate 444 5 984 9 Construction and land development — — — — Commercial and industrial 128 2 159 2 Consumer and other — — — — 2,149 109 1,341 13 PCI loans: Commercial real estate — — 964 1 Consumer real estate 1,215 22 456 1 Construction and land development — — 231 — Commercial and industrial 268 1 355 — Consumer real estate 19 — 11 — 1,502 23 2,017 2 Total impaired loans $ 7,036 $ 145 $ 4,681 $ 22 Troubled Debt Restructurings: At March 31, 2021, and December 31, 2020, impaired loans included loans that were classified as TDRs. The restructuring of a loan is considered a TDR if both (i) the borrower is experiencing financial difficulties and (ii) the creditor has granted a concession. In assessing whether or not a borrower is experiencing financial difficulties, the Company considers information currently available regarding the financial condition of the borrower. This information includes, but is not limited to, whether (i) the debtor is currently in payment default on any of its debt; (ii) a payment default is probable in the foreseeable future without the modification; (iii) the debtor has declared or is in the process of declaring bankruptcy; and (iv) the debtor’s projected cash flow is sufficient to satisfy contractual payments due under the original terms of the loan without a modification. The Company considers all aspects of the modification to loan terms to determine whether or not a concession has been granted to the borrower. Key factors considered by the Company include the debtor’s ability to access funds at a market rate for debt with similar risk characteristics, the significance of the modification relative to unpaid principal balance or collateral value of the debt, and the significance of a delay in the timing of payments relative to the original contractual terms of the loan. The most common concessions granted by the Company generally include one or more modifications to the terms of the debt, such as (i) a reduction in the interest rate for the remaining life of the debt; (ii) an extension of the maturity date at an interest rate lower than the current market rate for new debt with similar risk; (iii) a temporary period of interest-only payments; and (iv) a reduction in the contractual payment amount for either a short period or remaining term of the loan. As of March 31, 2021, and December 31, 2020, management had approximately $250 thousand and $257 thousand, respectively, in loans that met the criteria for TDR, none of which were on nonaccrual. A loan is placed back on accrual status when both principal and interest are current and it is probable that the Company will be able to collect all amounts due (both principal and interest) according to the terms of the loan agreement. There were no loans that were modified as a TDR during the three month period ended March 31, 2021, and one loan that was modified during the three month period ended March 31, 2020. There were no loans that were modified as TDRs during the past three months and for which there was a subsequent payment default. The Company began offering short-term loan modifications to assist borrowers during the COVID-19 national emergency. The Coronavirus Aid Relief and Economic Security (“CARES”) Act along with a joint agency statement issued by banking agencies, provides that short-term modifications made in response to COVID-19 does not need to be accounted for as a TDR. Accordingly, the Company does not account for such loan modifications as TDRs. See Note 1 Presentation of Financial Information Foreclosure Proceedings and Balances : As of March 31, 2021, there was no residential property secured by real estate included in other real estate owned and there were three residential real estate loans totaling $448 thousand in the process of foreclosure. Purchased Credit Impaired Loans: The Company has acquired loans where there was, at acquisition, evidence of deterioration of credit quality since origination and it was probable, at acquisition, that all contractually required payments would not be collected. The carrying amount of those loans are as follows (in thousands) March 31, December 31, 2021 2020 Commercial real estate $ 21,221 $ 23,787 Consumer real estate 12,011 12,692 Construction and land development 968 1,812 Commercial and industrial 6,463 6,521 Consumer and other 122 161 Total loans 40,785 44,973 Less: Remaining purchase discount (11,637) (12,909) Total loans, net of purchase discount 29,148 32,064 Less: Allowance for loan losses (376) (309) Carrying amount, net of allowance $ 28,772 $ 31,755 Activity related to the accretable yield on loans acquired with deteriorated credit quality is as follows (in thousands) Three Months Ended March 31, 2021 2020 Accretable yield, beginning of period $ 16,889 $ 8,454 Additions — 2,515 Accretion income (1,931) (2,077) Reclassification 337 1,916 Other changes, net (590) 171 Accretable yield, end of period $ 14,705 $ 10,979

Goodwill and Intangible Assets

Goodwill and Intangible Assets	3 Months Ended
Goodwill and Intangible Assets	Mar. 31, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Intangible Assets	Note 6. Goodwill and Intangible Assets In accordance with FASB ASC 350, Goodwill and Other The Company’s other intangible assets consist of core deposit intangibles, insurance agency customer relationships and insurance agency tradename. They are initially recognized based on a valuation performed as of the consummation date. The core deposit intangible is amortized over the average remaining life of the acquired customer deposits, the insurance agency customer relationships are amortized over ten years and the insurance agency tradename is amortized over five years. The carrying amount of goodwill and other intangible assets as of the dates indicated is summarized below (in thousands) March 31, December 31, 2021 2020 Goodwill: Balance, beginning of period $ 74,135 $ 65,614 Acquisition of PFG 323 8,521 Balance, end of the period $ 74,458 $ 74,135 Core Deposit Insurance Agency Insurance Agency Amortized other intangible assets: Intangibles Customer Relationships Tradename Total Beginning balance January 1, 2021, gross $ 15,920 $ 1,064 $ 63 $ 17,047 Less: accumulated amortization (4,935) (206) (14) (5,155) Balance, March 31, 2021, other intangible assets, net $ 10,985 $ 858 $ 49 $ 11,892 Beginning balance January 1, 2020 $ 14,550 $ - $ - $ 14,550 Acquisition of PFG 1,370 1,064 63 2,497 Balance, December 31, 2020, other intangible assets, gross 15,920 1,064 63 17,047 Less: accumulated amortization (4,540) (161) (10) (4,711) Balance, December 31, 2020, other intangible assets, net $ 11,380 $ 903 $ 53 $ 12,336 The aggregate amortization of core deposit intangibles expense for the three month periods ended March 31, 2021 and 2020, was $397 thousand and $362 thousand, respectively. The estimated aggregate amortization expense for future periods for core deposit intangibles is as follows (in thousands) Remainder of 2021 $ 1,316 2022 1,697 2023 1,636 2024 1,588 2025 1,531 Thereafter 4,124 Total $ 11,892

Borrowings and Line of Credit

Borrowings and Line of Credit	3 Months Ended
Borrowings and Line of Credit	Mar. 31, 2021
Borrowings and Line of Credit [Abstract]
Borrowings and Line of Credit	Note 7. Borrowings and Line of Credit Borrowings: At March 31, 2021, total borrowings were $82.6 million compared to $81.2 million at December 31, 2020. Borrowings consist of the following (dollars in thousands) March 31, December 31, 2021 2020 Securities sold under customer repurchase agreements $ 7,250 $ 5,803 FHLB borrowings 75,000 75,000 Other borrowings 392 396 Total $ 82,642 $ 81,199 Securities Sold Under Agreements to Repurchase: At March 31, 2021 and December 31, 2020, the Company had securities sold under agreements to repurchase of $7.3 million and $5.8 million, respectively, with commercial checking customers which were secured by government agency securities. The carrying value of investment securities pledged as collateral under repurchase agreements was $6.8 million and $7.6 million at March 31, 2021 and December 31, 2020, respectively. Line of Credit: The Company has a Loan and Security Agreement and revolving note with ServisFirst Bank, pursuant to which ServisFirst Bank has made a $25.0 million revolving line of credit available to the Company. The maturity of the line of credit is September 24, 2021. At March 31, 2021, there was no outstanding balance under the line of credit, and the entire amount of the line of credit remained available to the Company.

Employee Benefit Plans

Employee Benefit Plans	3 Months Ended
Employee Benefit Plans	Mar. 31, 2021
Defined Benefit Plan [Abstract]
Employee Benefit Plans	Note 8. Employee Benefit Plans 401(k) Plan: The Company provides a deferred salary reduction plan (“Plan”) under Section 401(k) of the Internal Revenue Code covering substantially all employees. After 90 days of service the Company matches 100% of employee contributions up to 3% of compensation and 50% of employee contributions on the next 2% of compensation. The Company’s contribution to the Plan for the three month periods ending March 31, 2021 and 2020, respectively, was $288 thousand and $251 thousand. Equity Incentive Plans: The Compensation Committee of the Company’s Board of Directors may grant or award eligible participants stock options, restricted stock, restricted stock units, stock appreciation rights, and other stock-based awards or any combination of awards (collectively referred to herein as "Rights"). At March 31, 2021, the Company had one active equity incentive plan available for future grants, the 2015 Stock Incentive Plan, which had 21,886 rights issued and 1,834,427 Rights available for future grants or awards. In addition, the Company has 19,250 Rights issued from the Cornerstone Bancshares, Inc. 2002 Long Term Incentive Plan, 40,250 Rights issued from the Cornerstone Non-Qualified Plan Options, and 2,266 Rights issued from the Capstone Stock Option Plan. These plans do not have any Rights available for future grants or awards. Stock Options: A summary of the status of stock option plans is presented in the following table: Weighted Average Exercisable Number Price Outstanding at December 31, 2020 99,617 $ 10.19 Granted — — Exercised (15,965) 9.24 Forfeited — — Outstanding at March 31, 2021 83,652 $ 10.37 The Company did not recognize any stock option-based compensation expense during the three months ended March 31, 2021 and 2020, respectively, as all stock options issued are fully vested. Information pertaining to stock options outstanding at March 31, 2021, is as follows: Options Outstanding Options Exercisable Weighted- Average Weighted- Weighted- Remaining Average Average Exercise Number Contractual Exercise Number Exercise Prices Outstanding Life Price Exercisable Price $ 6.60 19,250 0.95 years $ 6.60 19,250 $ 6.60 9.48 18,000 1.95 years 9.48 18,000 9.48 9.60 22,250 2.75 years 9.60 22,250 9.60 11.76 2,266 1.25 years 11.76 2,266 11.76 15.05 21,886 4.28 years 15.05 21,886 15.05 Outstanding, end of period 83,652 2.52 years $ 10.37 83,652 $ 10.37 The intrinsic value of options exercised during the three month periods ended March 31, 2021 and 2020, was $192 thousand and $65 thousand, respectively. The aggregate intrinsic value of total options outstanding and exercisable options at March 31, 2021, was $944 thousand. Cash received from options exercised under all share-based payment arrangements for the three month period ended March 31, 2021 was $147 thousand. No options vested during the periods ended March 31, 2021, and 2020, respectively. The income tax expense/benefit recognized for the exercise of options during the three months ended March 31, 2021 and 2020, was a benefit of $1 thousand and $23 thousand, respectively. As of March 31, 2021, all options were fully vested and currently no future compensation cost will be recognized related to nonvested stock-based compensation arrangements granted under the Plans. Restricted Stock Awards: A summary of the activity of the Company’s unvested restricted stock awards for the period ended March 31, 2021 is presented below: Weighted Average Grant-Date Number Fair Value Balance at December 31, 2020 100,218 $ 19.07 Granted 48,967 20.08 Vested (3,918) 22.44 Forfeited/expired — — Balance at March 31, 2021 145,267 $ 19.32 The Company measures the fair value of restricted stock awards based on the price of the Company’s common stock on the grant date, and compensation expense is recorded over the vesting period. The compensation expense for restricted stock awards during the three months ended March 31, 2021 and 2020, was $201 thousand and $110 thousand, respectively. As of March 31, 2021, there was $1.8 million, respectively, of unrecognized compensation cost related to non-vested restricted stock awards granted under the plan. The cost is expected to be recognized over a weighted average period of 3.19 years. The grant-date fair value of restricted stock awards vested was $88 thousand for the period ended March 31, 2021. Stock Appreciation Rights ("SARs"): A summary of the status of SARs plans is presented in the following table: Weighted Average Number Exercisable Price Outstanding at December 31, 2020 73,000 $ 19.02 Granted 22,000 20.70 Exercised — — Forfeited — — Outstanding at March 31, 2021 95,000 $ 19.41 Information pertaining to SARs outstanding at March 31, 2021, is as follows: SARs Outstanding SARs Exercisable Weighted- Average Weighted- Remaining Average Weighted- Average Exercise Number Contractual Exercise Number Exercise Prices Outstanding Life Price Exercisable Price $ 15.19 18,000 2.75 years $ 15.19 — $ — 18.12 21,000 1.75 years 18.12 — — 20.70 22,000 3.76 years 20.70 — — 21.61 34,000 0.75 years 21.61 34,000 21.61 Outstanding, end of period 95,000 2.05 years $ 19.41 34,000 $ 21.61 SARs compensation expense of $49 thousand and ($118) thousand was recognized for the three month periods ended March 31, 2021 and 2020, respectively. The credit in expense for the three month period ended March 31, 2020, was due to adjustments related to the fair value evaluation of SARs.

Commitments and Contingencies

Commitments and Contingencies	3 Months Ended
Commitments and Contingencies	Mar. 31, 2021
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Note 9. Commitments and Contingent Liabilities The Company is a party to financial instruments with off-balance sheet risk in the normal course of business to meet the financing and depository needs of its customers. These financial instruments include commitments to extend credit and standby letters of credit. Such commitments involve, to varying degrees, elements of credit risk and interest rate risk in excess of the amount recognized on the balance sheet. The majority of all commitments to extend credit are variable rate instruments while the standby letters of credit are primarily fixed rate instruments. The Company’s exposure to credit loss is represented by the contractual amount of those instruments. The Company uses the same credit policies in making commitments as it does for on-balance sheet instruments. A summary of the Company’s total contractual amount for all off-balance sheet commitments are as follows (in thousands): March 31, December 31, 2021 2020 Commitments to extend credit $ 542,825 $ 476,841 Standby letters of credit 6,920 5,261 Commitments to extend credit are agreements to lend to a customer as long as there is no violation of any condition established in the contract. Commitments generally have fixed expiration dates or other termination clauses and may require payment of a fee. Since many of the commitments are expected to expire without being drawn upon, the total commitment amounts do not necessarily represent future cash requirements. The amount of collateral obtained, if deemed necessary by the Company upon extension of credit, is based on management’s credit evaluation of the customer. Collateral held varies, but may include accounts receivable, inventory, property and equipment, residential real estate, and income-producing commercial properties. Standby letters of credit issued by the Company are conditional commitments to guarantee the performance of a customer to a third party. Those letters of credit are primarily issued to support public and private borrowing arrangements. The credit risk involved in issuing letters of credit is essentially the same as that involved in extending loans to customers. Collateral held varies and is required in instances which the Company deems necessary. At March 31, 2021, and December 31, 2020, the carrying amount of liabilities related to the Company’s obligation to perform under standby letters of credit was insignificant. The Company is subject in the normal course of business to various pending and threatened legal proceedings in which claims for monetary damages are asserted. Management, after consultation with legal counsel, does not anticipate that the aggregate ultimate liability arising out of litigation pending or threatened against the Company will be material to the Company’s consolidated financial position. On an on-going basis, the Company assesses any potential liabilities or contingencies in connection with such legal proceedings. For those matters where it is deemed probable that the Company will incur losses and the amount of the losses can be reasonably estimated, the Company would record an expense and corresponding liability in its consolidated financial statements.

Fair Value Disclosures

Fair Value Disclosures	3 Months Ended
Fair Value Disclosures	Mar. 31, 2021
Fair Value Disclosures [Abstract]
Fair Value Disclosures	Note 10. Fair Value Disclosures Determination of Fair Value: The Company uses fair value measurements to record fair value adjustments to certain assets and liabilities and to determine fair value disclosures. In accordance with the “Fair Value Measurements and Disclosures” ASC Topic 820, the fair value of a financial instrument is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Fair value is best determined based upon quoted market prices. In cases where quoted market prices are not available, fair values are based on estimates using present value or other valuation techniques. Those techniques are significantly affected by the assumptions used, including the discount rate and estimates of future cash flows. Accordingly, the fair value estimates may not be realized in an immediate settlement of the instrument. ASC Topic 820 provides a consistent definition of fair value, which focuses on exit price in an orderly transaction between market participants at the measurement date under current market conditions. If there has been a significant decrease in the volume and level of activity for the asset or liability, a change in valuation technique or the use of multiple valuation techniques may be appropriate. In such instances, determining the price at which willing market participants would transact business at the measurement date under current market conditions depends on the facts and circumstances and requires the use of significant judgment. The fair value is a reasonable point within the range that is most representative of fair value under current market conditions. Fair Value Hierarchy: In accordance with this guidance, the Company groups its financial assets and financial liabilities generally measured at fair value in three levels, based on the markets in which the assets and liabilities are traded and the reliability of the assumptions used to determine fair value. Level 1 Level 2 - prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the asset or liability. Level 3 - A financial instrument’s categorization within the valuation hierarchy is based upon the lowest level of input that is significant to the fair value measurement. Measurements of Fair Value: The tables below present the recorded amount of assets and liabilities measured at fair value on a recurring basis are as follows (in thousands) Quoted Prices in Significant Significant Active Markets Other Other for Identical Observable Unobservable Assets Inputs Inputs Description Fair Value (Level 1) (Level 2) (Level 3) March 31, 2021: Assets: Securities available-for-sale: U.S. Government-sponsored enterprises (GSEs) $ 72,257 $ — $ 72,257 $ — Municipal securities 90,129 — 90,129 — Other debt securities 26,055 — 26,055 — Mortgage-backed securities (GSEs) 62,496 — 62,496 — Total securities available-for-sale $ 250,937 $ — $ 250,937 $ — Liabilities: Derivative financial instruments $ 4,008 $ — $ 4,008 $ — December 31, 2020: Assets: Securities available-for-sale: U.S. Government-sponsored enterprises (GSEs) $ 30,530 $ — $ 30,530 $ — Municipal securities 91,989 — 91,989 — Other debt securities 25,118 — 25,118 — Mortgage-backed securities (GSEs) 67,997 — 67,997 — Total securities available-for-sale $ 215,634 $ — $ 215,634 $ — Liabilities: Derivative financial instruments $ 6,174 — $ 6,174 — During the three month period ending March 31, 2021, there were no transfers Level 1 Level 2 Assets Measured at Fair Value on a Nonrecurring Basis: Under certain circumstances management makes adjustments to fair value for assets and liabilities although they are not measured at fair value on an ongoing basis. The following tables present the financial instruments carried on the consolidated balance sheets by caption and by level in the fair value hierarchy, for which a nonrecurring change in fair value has been recorded (in thousands) Quoted Prices in Significant Significant Active Markets Other Other for Identical Observable Unobservable Assets Inputs Inputs Fair Value (Level 1) (Level 2) (Level 3) March 31, 2021: Impaired loans $ 4,348 $ — $ — $ 4,348 Other real estate owned 3,946 — — 3,946 December 31, 2020: Impaired loans $ 2,455 $ — $ — $ 2,455 Other real estate owned 4,619 — — 4,619 For Level 3 assets measured at fair value on a non-recurring basis, the significant unobservable inputs used in the fair value measurements are presented below (dollars in thousands) Weighted Valuation Significant Other Average of Fair Value Technique Unobservable Input Input March 31, 2021: Impaired loans $ 4,348 Appraisal Appraisal discounts 17 % Other real estate owned 3,946 Appraisal Appraisal discounts 27 % December 31, 2020: Impaired loans $ 2,455 Appraisal Appraisal discounts 9 % Other real estate owned 4,619 Appraisal Appraisal discounts 22 % Impaired loans: Receivables Other real estate owned: Subsequently, other real estate is carried at the lower of carrying value or fair value less costs to sell. Fair values are generally based on third party appraisals of the property and are classified within Level 3 of the fair value hierarchy. The appraisals are sometimes further discounted based on management’s historical knowledge, and/or changes in market conditions from the date of the most recent appraisal, and/or management’s expertise and knowledge of the customer and the customer’s business. Such discounts are typically significant unobservable inputs for determining fair value. In cases where the carrying amount exceeds the fair value, less estimated costs to sell, a loss is recognized in noninterest expense. Carrying value and estimated fair value: The carrying amount and estimated fair value of the Company’s financial instruments are as follows (in thousands) Fair Value Measurements Using Carrying Estimated Amount Level 1 Level 2 Level 3 Fair Value March 31, 2021: Assets: Cash and cash equivalents $ 556,701 $ 556,701 $ — $ — $ 556,701 Securities available-for-sale 250,937 — 250,937 — 250,937 Other investments 14,728 N/A N/A N/A N/A Loans, net and loans held for sale 2,476,629 — — 2,477,120 2,477,120 Liabilities: Noninterest-bearing demand deposits 777,968 — 777,968 — 777,968 Interest-bearing demand deposits 683,887 — 683,887 — 683,887 Money market and savings deposits 1,073,941 — 1,073,941 — 1,073,941 Time deposits 512,417 — 515,440 — 515,440 Borrowings 82,642 — 83,743 — 83,743 Subordinated debt 39,367 — — 40,866 40,866 Derivative financial instruments 4,008 — 4,008 — 4,008 December 31, 2020: Assets: Cash and cash equivalents $ 481,719 $ 481,719 $ — $ — $ 481,719 Securities available-for-sale 215,634 — 215,634 — 215,634 Other investments 14,794 N/A N/A N/A N/A Loans, net and loans held for sale 2,375,618 — — 2,377,581 2,377,581 Liabilities: Noninterest-bearing demand deposits 685,957 — 685,957 — 685,957 Interest-bearing demand deposits 649,129 — 649,129 — 649,129 Money market and savings deposits 919,631 — 919,631 — 919,631 Time deposits 550,498 — 554,120 — 554,120 Borrowings 81,199 — 82,892 — 82,892 Subordinated debt 39,346 — — 40,550 40,550 Derivative financial instruments 6,174 — 6,174 — 6,174 Limitations: Fair value estimates are made at a specific point in time, based on relevant market information and information about the financial instrument. These estimates do not reflect any premium or discount that could result from offering for sale at one time the Company’s entire holdings of a particular financial instrument. These estimates are subjective in nature and involve uncertainties and matters of significant judgment and therefore cannot be determined with precision. Changes in assumptions could significantly affect the estimates. Fair value estimates are based on existing on and off-balance sheet financial instruments without attempting to estimate the value of anticipated future business and the value of assets and liabilities that are not considered financial instruments. Significant assets and liabilities that are not considered financial instruments include deferred income taxes and premises and equipment. In addition, the tax ramifications related to the realization of unrealized gains and losses can have a significant effect on fair value estimates and have not been considered in the estimates.

Derivatives

Derivatives	3 Months Ended
Derivatives	Mar. 31, 2021
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Derivatives	Note 11. Financial derivatives are reported at fair value in other assets or other liabilities. The accounting for changes in the fair value of a derivative depends on whether it has been designated and qualifies as part of a hedging relationship. For derivative instruments that are designated and qualify as a fair value hedge, the gain or loss on the derivative net investment hedge instrument as well as the offsetting gain or loss on the hedged asset or liability attributable to the hedged risk are recognized in current earnings. The gain or loss on the derivative instrument is presented on the same income statement line item as the earnings effect of the hedged item. The Company utilizes interest rate swaps designated as fair value hedges to mitigate the effect of changing interest rates on the fair values of fixed rate tax-exempt callable securities available-for-sale. The hedging strategy on securities converts the fixed interest rates to LIBOR-based variable interest rates. These derivatives are designated as partial term hedges of selected cash flows covering specified periods of time prior to the call dates of the hedged securities. The Company has elected early adoption of ASU 2017-12, Derivatives and Hedging (Topic 815) - Targeted Improvements to Accounting for Hedging Activities, A summary of the Company’s fair value hedge relationships for the periods presented are as follows (dollars in thousands) Weighted Average Balance Remaining Weighted Sheet Maturity Average Receive Notional Estimated Liability derivatives Location (In Years) Pay Rate Rate Amount Fair Value March 31, 2021: Interest rate swap agreements - securities Other liabilities 6.18 3.09 % 3 month LIBOR $ 36,000 $ (4,008) December 31, 2020: Interest rate swap agreements - securities Other liabilities 7.13 3.08 % 3 month LIBOR $ 36,000 $ (6,174) The effects of the Company’s fair value hedge relationships reported in interest income on tax-exempt available-for-sale securities on the consolidated income statement were as follows (in thousands) Three Months Ended March 31, 2021 2020 Interest income on tax-exempt securities $ 564 $ 440 Effects of fair value hedge relationships (305) (157) Reported interest income on tax-exempt securities $ 259 $ 283 Three Months Ended March 31, Gain (loss) on fair value hedging relationship 2021 2020 Interest rate swap agreements - securities: Hedged items $ (4,008) $ (6,885) Derivative designated as hedging instruments $ 4,008 $ 6,885 The following amounts were recorded on the balance sheet related to cumulative basis adjustments for fair value hedges (in thousands) Cumulative Amount of Fair Value Hedging Adjustment Carrying Amount Included in Other Comprehensive Line item on the balance sheet of the Hedged Assets Income March 31, 2021: Securities available-for-sale $ 43,073 $ 250 December 31, 2020: Securities available-for-sale $ 44,017 $ (1,063)

Leases

Leases	3 Months Ended
Leases	Mar. 31, 2021
Leases [Abstract]
Leases	Note 12. Leases A lease is defined as a contract, or part of a contract, that conveys the right to control the use of identified property, plant or equipment for a period of time in exchange for consideration. On January 1, 2019, the Company adopted ASU No. 2016-02 and all subsequent ASUs that modified this topic (collectively referred to as "Topic 842"). For the Company, Topic 842 primarily affected the accounting treatment for operating lease agreements in which the Company is the lessee. Substantially all of the leases in which the Company is the lessee are comprised of real estate for branches and office space with terms extending through 2034. All of our leases are classified as operating leases, and therefore, were previously not recognized on the Company’s consolidated balance sheet. With the adoption of Topic 842, operating lease agreements are required to be recognized on the consolidated balance sheet as a right-of-use (“ROU”) asset and a corresponding lease liability. The following table represents the consolidated balance sheet classification of the Company’s ROU assets and lease liabilities. The Company elected not to include short-term leases (i.e., leases with initial terms of twelve months or less), or equipment leases (deemed immaterial) on the consolidated balance sheet (in thousands) March 31, December 31, Classification 2021 2020 Assets: Operating lease right-of-use assets Other assets $ 4,588 $ 4,797 Liabilities: Operating lease liabilities Other liabilities $ 4,625 $ 4,827 The calculated amount of the ROU assets and lease liabilities in the table above are impacted by the length of the lease term and the discount rate used to present value the minimum lease payments. The Company’s lease agreements often include one or more options to renew at the Company’s discretion. If at lease inception the Company considers the exercising of a renewal option to be reasonably certain, the Company will include the extended term in the calculation of the ROU asset and lease liability. Regarding the discount rate, Topic 842 requires the use of the rate implicit in the lease whenever this rate is readily determinable. As this rate is rarely determinable, the Company utilizes its incremental borrowing rate at lease inception, on a collateralized basis, over a similar term. For operating leases existing prior to January 1, 2019, the rate for the remaining lease term as of January 1, 2019 was used. As of March 31, 2021, the weighted average remaining lease term was 11.32 years and the weighted average discount rate was 2.73%. The following table represents lease costs and other lease information, in thousands. As the Company elected, for all classes of underlying assets, not to separate lease and non-lease components and instead to account for them as a single lease component, the variable lease cost primarily represents variable payments such as common area maintenance (in thousands) Three Months Ended March 31, 2021 2020 Lease costs: Operating lease costs $ 240 $ 237 Variable lease costs 24 26 Total $ 264 $ 263 Other information: Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 233 $ 230 Future minimum payments for operating leases with initial or remaining terms of one year or more as of March 31, 2021, were as follows (in thousands) Amounts March 31, 2022 $ 571 March 31, 2023 623 March 31, 2024 485 March 31, 2025 366 March 31, 2026 348 Thereafter 3,032 Total future minimum lease payments 5,425 Amounts representing interest (800) Present value of net future minimum lease payments $ 4,625

Regulatory Matters

Regulatory Matters	3 Months Ended
Regulatory Matters	Mar. 31, 2021
Banking and Thrift [Abstract]
Regulatory Matters	Note 13. Regulatory Matters Regulatory Capital Requirements: The final rules implementing the Basel Committee on Banking Supervision's capital guidelines for U.S. banks (Basel III rules) became effective January 1, 2015. In order to avoid restrictions on capital distributions and discretionary bonus payments to executives, under the new rules a covered banking organization is also required to maintain a “capital conservation buffer” in addition to its minimum risk-based capital requirements. This buffer is required to consist solely of common equity Tier 1, and the buffer applies to all three risk-based measurements (CET1, Tier 1 capital and total capital). As of January 1, 2019, an additional amount of Tier 1 common equity equal to 2.5% of risk-weighted assets is required for compliance with the capital conservation buffer. The ratios for the Company and the Bank are currently sufficient to satisfy the fully phased-in conservation buffer. At March 31, 2021, the Company and the Bank exceeded the minimum regulatory requirements and exceeded the threshold for the "well capitalized" regulatory classification. Regulatory Restrictions on Dividends: Pursuant to Tennessee banking law, the Bank may not, without the prior consent of the Commissioner of the Tennessee Department of Financial Institutions (the “TDFI”), pay any dividends to the Company in a calendar year in excess of the total of the Bank’s retained net income for that year plus the retained net income for the preceding two years. Because this test involves a measure of net income, any charge on the Bank’s income statement, such as an impairment of goodwill, could impair the Bank’s ability to pay dividends to the Company. Under Tennessee corporate law, the Company is not permitted to pay dividends if, after giving effect to such payment, it would not be able to pay its debts as they become due in the usual course of business or its total assets would be less than the sum of its total liabilities plus any amounts needed to satisfy any preferential rights if it were dissolving. In addition, in deciding whether or not to declare a dividend of any particular size, the Company’s board of directors must consider its and the Bank’s current and prospective capital, liquidity, and other needs. In addition to state law limitations on the Company’s ability to pay dividends, the Federal Reserve imposes limitations on the Company’s ability to pay dividends. Federal Reserve regulations limit dividends, stock repurchases and discretionary bonuses to executive officers if the Company’s regulatory capital is below the level of regulatory minimums plus the applicable capital conservation buffer. During the three months ended March 31, 2021, the Bank paid $5.0 million in dividends to the Company and the Company paid a quarterly common stock dividend of $0.06 per share. The amount and timing of all future dividend payments by the Company, if any, is subject to discretion of the Company’s board of directors and will depend on the Company’s earnings, capital position, financial condition and other factors, including new regulatory capital requirements, as they become known to the Company. Regulatory Capital Levels: Actual and required capital levels at March 31, 2021, and December 31, 2020 are presented below (dollars in thousands) Minimum to be well capitalized under Minimum for prompt capital corrective action Actual adequacy purposes provisions 1 Amount Ratio Amount Ratio Amount Ratio March 31, 2021 SmartFinancial: Total Capital (to Risk Weighted Assets) $ 337,484 13.62 % $ 198,250 8.00 % N/A N/A Tier 1 Capital (to Risk Weighted Assets) 279,747 11.29 % 148,687 6.00 % N/A N/A Common Equity Tier 1 Capital (to Risk Weighted Assets) 279,747 11.29 % 111,515 4.50 % N/A N/A Tier 1 Capital (to Average Assets) 2 279,747 8.55 % 130,918 4.00 % N/A N/A SmartBank: Total Capital (to Risk Weighted Assets) $ 323,288 13.05 % $ 198,174 8.00 % $ 247,718 10.00 % Tier 1 Capital (to Risk Weighted Assets) 304,918 12.31 % 148,631 6.00 % 198,174 8.00 % Common Equity Tier 1 Capital (to Risk Weighted Assets) 304,918 12.31 % 111,473 4.50 % 161,017 6.50 % Tier 1 Capital (to Average Assets) 2 304,918 9.33 % 130,783 4.00 % 163,479 5.00 % December 31, 2020 SmartFinancial: Total Capital (to Risk Weighted Assets) $ 329,431 14.07 % $ 187,303 8.00 % N/A N/A Tier 1 Capital (to Risk Weighted Assets) 271,739 11.61 % 140,477 6.00 % N/A N/A Common Equity Tier 1 Capital (to Risk Weighted Assets) 271,739 11.61 % 105,358 4.50 % N/A N/A Tier 1 Capital (to Average Assets) 271,739 8.70 % 125,002 4.00 % N/A N/A SmartBank: Total Capital (to Risk Weighted Assets) $ 317,660 13.57 % $ 187,294 8.00 % $ 234,117 10.00 % Tier 1 Capital (to Risk Weighted Assets) 299,314 12.78 % 140,470 6.00 % 187,294 8.00 % Common Equity Tier 1 Capital (to Risk Weighted Assets) 299,314 12.78 % 105,353 4.50 % 152,176 6.50 % Tier 1 Capital (to Average Assets) 299,314 9.58 % 124,969 4.00 % 156,212 5.00 % 1 2

Other comprehensive income (los

Other comprehensive income (loss)	3 Months Ended
Other comprehensive income (loss)	Mar. 31, 2021
Equity [Abstract]
Other comprehensive income (loss)	Note 14. Other Comprehensive Income (Loss) The changes in each component of accumulated other comprehensive income (loss), net of tax, were as follows (in thousands) Three Months Ended March 31, 2021 Accumulated Securities Fair Value Other Available-for- Municipal Comprehensive Sale Security Hedges Income (Loss) Beginning balance, December 31, 2020 $ 2,968 $ (785) $ 2,183 Other comprehensive income (loss) (2,070) 970 (1,100) Reclassification of amounts included in net income — — — Net other comprehensive income (loss) during period (2,070) 970 (1,100) Ending balance, March 31, 2021 $ 898 $ 185 $ 1,083 Three Months Ended March 31, 2020 Accumulated Securities Fair Value Other Available-for- Municipal Comprehensive Sale Security Hedges Income (Loss) Beginning balance, December 31, 2019 $ 391 $ (223) $ 168 Other comprehensive income (loss) 851 (2,266) (1,415) Reclassification of amounts included in net income — — — Net other comprehensive income (loss) during period 851 (2,266) (1,415) Ending balance, March 31, 2020 $ 1,242 $ (2,489) $ (1,247)

Subsequent Events

Subsequent Events	3 Months Ended
Subsequent Events	Mar. 31, 2021
Subsequent Events [Abstract]
Subsequent Events	Note 15. Subsequent Events On April 14, 2021, the Company entered into an Agreement and Plan of Merger (the "Merger Agreement") with Sevier County Bancshares, Inc., a Tennessee corporation (“SCB”). The Merger Agreement provides that, upon the terms and subject to the conditions set forth therein, SCB will merge with and into the Company, with the Company continuing as the surviving entity (the "Merger"). Following the Merger, Sevier County Bank, a Tennessee state-chartered banking association and wholly-owned subsidiary of SCB, will merge with and into the Bank, with the Bank continuing as the surviving bank. Subject to the terms, conditions and adjustments set forth in the Merger Agreement, at the effective time of the Merger, (i) each share of SCB common stock owned by a holder of 20,000 or more shares of SCB common stock will be converted into the right to receive 0.4116 of a share of SmartFinancial common stock (the “Per Share Stock Consideration”) and (ii) each share of SCB common stock owned by a holder of fewer than 20,000 shares of SCB common stock will, at the election of such holder, be entitled to receive either (A) the Per Share Stock Consideration, or (B) an amount of cash equal to the Per Share Stock Consideration multiplied by the average closing price of SmartFinancial common stock as reported on the NASDAQ for the 10 consecutive trading days ending on the trading day immediately prior to the date that is five consolidated shareholders’ equity is at least $30,326,000, the implied merger consideration per share of SCB common stock is $8.75, with an aggregate transaction value of approximately $38.2 million. The Merger Agreement contains customary representations, warranties, and covenants of both SmartFinancial and SCB. The completion of the Merger is subject to approval of SCB shareholders, regulatory approvals, and other customary closing conditions, and is expected to be completed in the third quarter of 2021. On May 2, 2021, the Bank entered into a Purchase Agreement (the “Purchase Agreement”) with the members of Fountain Leasing, LLC, a Tennessee limited liability Company (“Fountain”), pursuant to which SmartBank will acquire all of the membership interests of Fountain (the “Acquisition”). The Acquisition was subsequently completed on May 3, 2021. In accordance with the Purchase Agreement, the Bank paid $14 million in cash to the members of Fountain at closing, and repaid approximately $45 million of Fountain’s indebtedness. In addition to the closing consideration, the Purchase Agreement contains a performance-based earnout, pursuant to which the former members of Fountain could be entitled to up to $6 million in future cash payments from the Bank. Following the completion of the Acquisition, the Bank changed the name of Fountain to “Fountain Equipment Finance, LLC”.

Presentation of Financial Inf_2

Presentation of Financial Information (Policies)	3 Months Ended
Presentation of Financial Information (Policies)	Mar. 31, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Nature of Business	Nature of Business: SmartFinancial, Inc. (the "Company") is a bank holding company whose principal activity is the ownership and management of its wholly-owned subsidiary, SmartBank (the "Bank"). The Company provides a variety of financial services to individuals and corporate customers through its offices in East and Middle Tennessee, Alabama, and the Florida Panhandle. The Bank’s primary deposit products are noninterest-bearing and interest-bearing demand deposits, savings and money market deposits, and time deposits. Its primary lending products are commercial, residential, and consumer loans.
Basis of Presentation and Accounting Estimates	Basis of Presentation and Accounting Estimates: The accounting and financial reporting policies of the Company and its wholly-owned subsidiary conform to U.S. generally accepted accounting principles (“GAAP”) and reporting guidelines of banking regulatory authorities and regulators. The accompanying interim consolidated financial statements for the Company and its wholly-owned subsidiary have not been audited. All material intercompany balances and transactions have been eliminated. In management’s opinion, all accounting adjustments necessary to accurately reflect the financial position and results of operations on the accompanying financial statements have been made. These adjustments are normal and recurring accruals considered necessary for a fair and accurate presentation. Material estimates that are particularly susceptible to significant change in the near term relate to the determination of the allowance for loan losses, the valuation of foreclosed assets and deferred taxes, other than temporary impairments of securities, the fair value of financial instruments, goodwill, and the fair value of assets acquired and liabilities assumed in acquisitions. The results for interim periods are not necessarily indicative of results for the full year or any other interim periods. The accompanying unaudited consolidated financial statements should be read in conjunction with the consolidated financial statements and related notes appearing in the Company’s annual report on Form 10-K for the year ended December 31, 2020.
Recently Issued Not Yet Effective Accounting Pronouncements	Recently Issued and Adopted Accounting Pronouncements: In December 2019, the FASB issued ASU No. 2019-12, “Simplifying the Accounting for Income Taxes.” Recently Issued Not Yet Effective Accounting Pronouncements: During interim periods, the Company follows the accounting policies set forth in its annual audited financial statements for the year ended December 31, 2020 as filed in its Annual Report on Form 10-K with the Securities and Exchange Commission ("SEC"). The following is a summary of recent authoritative pronouncements issued but not yet effective that could impact the accounting, reporting, and/or disclosure of financial information by the Company. In October 2019, the Financial Accounting Standards Board approved a delay for the implementation of ASU 2016-13, Financial Instruments - Credit Losses periods within those fiscal years. For calendar-year-end companies, this will be January 1, 2020. The determination of whether an entity is an SRC will be based on an entity’s most recent assessment in accordance with SEC regulations and the Company meets the regulations as an SRC. For all other entities, the Board decided that CECL will be effective for fiscal years beginning after December 15, 2022, including interim periods within those fiscal years. For all entities, early adoption will continue to be permitted; that is, early adoption is allowed for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years (that is, effective January 1, 2019, for calendar-year-end companies). The Company does not plan to adopt this standard early and being that the Company is an SRC, adoption is required for fiscal years beginning after December 15, 2022. In March 2020, the FASB issued ASU 2020-04 , Reference Rate Reform (Topic 848):
Operating, Accounting and Reporting Considerations related to COVID-19	Operating, Accounting and Reporting Considerations related to COVID-19: The COVID-19 pandemic has negatively impacted the global economy. In response to this crisis, the Coronavirus Aid, Relief, and Economic Security (“CARES”) Act was passed by Congress and signed into law on March 27, 2020. The CARES Act provides an estimated $2.2 trillion to fight the COVID-19 pandemic and stimulate the economy by supporting individuals and businesses through loans, grants, tax changes, and other types of relief. Some of the provisions applicable to the Company include, but are not limited to: ● Accounting for Loan Modifications – Section 4013 of the CARES Act provides that a financial institution may elect to suspend (1) the requirements under GAAP for certain loan modifications that would otherwise be categorized as a TDR, and (2) any determination that such loan modifications would be considered a TDR, including the related impairment for accounting purposes. See Note 5 Loans and Allowance for Loan Losses for more information. ● Paycheck Protection Program - The CARES Act established the Paycheck Protection Program (“PPP”), an expansion of the Small Business Administration’s (“SBA”) 7(a) loan program and the Economic Injury Disaster Loan Program (“EIDL”), administered directly by the SBA. On December 27, 2020, the Consolidated Appropriations Act, 2021 (“CAA”) was signed into law. The CAA provides several amendments to the PPP, including additional funding for first and second draws of PPP loans up to March 31, 2021. On March 30, 2021, the PPP Extension Act of 2021 was signed into law, which extends the program to May 31, 2021. The Company is a participant in the PPP. See Note 5 Loans and Allowance for Loan Losses for more information. Also in response to the COVID-19 pandemic, the Board of Governors of the Federal Reserve System (“FRB”), the Federal Deposit Insurance Corporation (“FDIC”), the National Credit Union Administration (“NCUA”), the Office of the Comptroller of the Currency (“OCC”), and the Consumer Financial Protection Bureau (“CFPB”), in consultation with the state financial regulators (collectively, the “agencies”) issued a joint interagency statement (issued March 22, 2020; revised statement issued April 7, 2020). Some of the provisions applicable to the Company include, but are not limited to: ● Accounting for Loan Modifications - Loan modifications that do not meet the conditions of the CARES Act may still qualify as a modification that does not need to be accounted for as a TDR. The agencies confirmed with FASB staff that short-term modifications made on a good faith basis in response to COVID-19 to borrowers who were current prior to any relief are not TDRs. This includes short-term (e.g., six months) modifications such as payment deferrals, fee waivers, extensions of repayment terms, or insignificant delays in payment. See Note 5 Loans and Allowance for Loan Losses for more information. ● Past Due Reporting - With regard to loans not otherwise reportable as past due, financial institutions are not expected to designate loans with deferrals granted due to COVID-19 as past due because of the deferral. A loan’s payment date is governed by the due date stipulated in the legal agreement. If a financial institution agrees to a payment deferral, these loans would not be considered past due during the period of the deferral. ● Nonaccrual Status and Charge-offs - During short-term COVID-19 modifications, these loans generally should not be reported as nonaccrual or as classified. The Company began offering short-term loan modifications to assist borrowers during the COVID-19 national emergency. The Company offered deferral options of: 1) three months deferral of payment and then three months of interest only, 2) three months of interest only, 3) three months deferral of payment, 4) six months of interest only. These modifications generally meet the criteria of both Section 4013 of the CARES Act and the joint interagency statement, and therefore, the Company does not account for such loan modifications as TDRs. On August 3, 2020, the Federal Financial Institutions Examination Council on behalf of its members (collectively “the FFIEC members”) issued a joint statement on additional loan accommodations related to COVID-19. The joint statement clarifies that for loan modifications in which Section 4013 is being applied, subsequent modifications could also be eligible under Section 4013. To be eligible, each loan modification must be (1) related to the COVID event; (2) executed on a loan that was not more than 30 days past due as of December 31, 2019; and (3) executed between March 1, 2020, and the earlier of (A) 60 days after the date of termination of the National Emergency or (B) December 31, 2020. The December 31, 2020 deadline was subsequently extended to January 1, 2022, by the CAA. All of the Company’s loan modifications granted under Section 4013 of the CARES Act are in compliance with the aforementioned FFIEC requirements. Accordingly, the Company does not account for such loan modifications as TDRs.
Reclassifications	Reclassifications: Certain captions and amounts in the 2020 consolidated financial statements were reclassified to conform to the 2021 financial statement presentation. These reclassifications had no impact on net income or shareholders’ equity as previously reported.
Earnings Per Share	Basic earnings per common share is computed by dividing net income available to common shareholders by the weighted-average number of common shares outstanding. Diluted earnings per common share is computed by dividing net income available to common shareholders by the weighted average number of common shares outstanding and dilutive common share equivalents using the treasury stock method. Dilutive common share equivalents include common shares issuable upon exercise of outstanding stock options and restricted stock.

Business Combinations (Tables)

Business Combinations (Tables)	3 Months Ended
Business Combinations (Tables)	Mar. 31, 2021
Business Combinations [Abstract]
Schedule of Business Acquisitions	The purchased assets and assumed liabilities were recorded at their acquisition date fair values (1) (in thousands) Initial As recorded Fair value Subsequent As recorded by PFG adjustments Adjustments by the Company Assets: Cash & cash equivalents $ 55,971 $ — $ — $ 55,971 Investment securities available-for-sale 27,054 203 — 27,257 Restricted investments 692 — — 692 Loans 191,672 (3,691) — 187,981 Allowance for loan losses (2,832) 2,832 — — Premises and equipment, net 15,681 (2,919) — 12,762 Bank owned life insurance 5,560 — — 5,560 Deferred tax asset, net — 813 193 1,006 Intangibles — 1,370 1,127 2,497 Other real estate owned 3,695 (100) (1,862) 1,733 Interest Receivable 1,061 (280) — 781 Prepaids 375 (174) — 201 Goodwill 231 (231) — — Other assets 1,881 — — 1,881 Total assets acquired $ 301,041 $ (2,177) $ (542) $ 298,322 Liabilities: Deposits $ 271,276 $ — — $ 271,276 Time deposit premium — 729 — 729 Payables and other liabilities 776 — — 776 Total liabilities assumed 272,052 729 — 272,781 Excess of assets assumed over liabilities assumed $ 28,989 Aggregate fair value adjustments $ (2,906) $ (542) Total identifiable net assets 25,541 Consideration transferred: Cash 9,838 Common stock issued ( 24,547 Total fair value of consideration transferred 34,385 Goodwill $ 8,844 (1)
Loans Acquired in Acquisition	The following table presents additional information related to the purchased credit impaired loans (ASC 310-30) of the acquired loan portfolio at the acquisition date (in thousands) March 1, 2020 Accounted for pursuant to ASC 310-30: Contractually required principal and interest $ 21,107 Non-accretable differences 4,706 Cash flows expected to be collected 16,401 Accretable yield 2,515 Fair value $ 13,886

Earnings Per Share (Tables)

Earnings Per Share (Tables)	3 Months Ended
Earnings Per Share (Tables)	Mar. 31, 2021
Earnings Per Share [Abstract]
Schedule of Earnings Per Share, Basic and Diluted	Three Months Ended March 31, 2021 2020 Basic earnings per share computation: Net income available to common shareholders $ 9,756 $ 2,732 Average common shares outstanding – basic 15,011,573 14,395,103 Basic earnings per share $ 0.65 $ 0.19 Diluted earnings per share computation: Net income available to common shareholders $ 9,756 $ 2,732 Average common shares outstanding – basic 15,011,573 14,395,103 Incremental shares from assumed conversions: Stock options and restricted stock 100,374 84,568 Average common shares outstanding - diluted 15,111,947 14,479,671 Diluted earnings per common share $ 0.65 $ 0.19

Securities (Tables)

Securities (Tables)	3 Months Ended
Securities (Tables)	Mar. 31, 2021
Investments, Debt and Equity Securities [Abstract]
Schedule of Available-for-sale Securities Reconciliation	The amortized cost, gross unrealized gains and losses and fair value of securities available-for-sale are summarized as follows (in thousands) March 31, 2021 Gross Gross Amortized Unrealized Unrealized Fair Cost Gains Losses Value U.S. Government-sponsored enterprises (GSEs) $ 73,905 $ 41 $ (1,689) $ 72,257 Municipal securities 88,509 1,626 (6) 90,129 Other debt securities 26,019 154 (118) 26,055 Mortgage-backed securities (GSEs) 61,294 1,354 (152) 62,496 Total $ 249,727 $ 3,175 $ (1,965) $ 250,937 December 31, 2020 Gross Gross Amortized Unrealized Unrealized Fair Cost Gains Losses Value U.S. Government-sponsored enterprises (GSEs) $ 30,526 $ 10 $ (6) $ 30,530 Municipal securities 89,644 2,345 — 91,989 Other debt securities 25,019 112 (13) 25,118 Mortgage-backed securities (GSEs) 66,425 1,754 (182) 67,997 Total $ 211,614 $ 4,221 $ (201) $ 215,634
Proceeds from sale of securities available for sale, gains losses and proceeds from redemption	Proceeds from sale of securities available for sale, gross gains and gross losses on sales and redemptions for the three months ended March 31, 2021 and 2020 were as follows (in thousands) Three Months Ended March 31, 2021 2020 Proceeds from sales $ - $ 2,115 Gross gains $ - $ - Gross losses $ - $ - Proceeds from maturities and calls $ 9,097 $ 3,250
Investments Classified by Contractual Maturity Date	The amortized cost and estimated fair value of securities at March 31, 2021, by contractual maturity for non-mortgage backed securities are shown below (in thousands) March 31, 2021 Amortized Fair Cost Value Due in one year or less $ 4,947 $ 4,972 Due from one year to five years 4,569 4,596 Due from five years to ten years 56,988 56,896 Due after ten years 121,929 121,977 188,433 188,441 Mortgage-backed securities 61,294 62,496 Total $ 249,727 $ 250,937 The following tables present the gross unrealized losses and fair value, aggregated by investment category and length of time that individual securities available-for-sale have been in a continuous unrealized loss position (in thousands) March 31, 2021 Less than 12 Months 12 Months or Greater Total Gross Number Gross Number Gross Number Fair Unrealized of Fair Unrealized of Fair Unrealized of Value Losses Securities Value Losses Securities Value Losses Securities U.S. Government-sponsored enterprises (GSEs) $ 60,310 $ (1,687) 14 $ 585 $ (2) 2 $ 60,895 $ (1,689) 16 Municipal securities 1,125 (6) 2 — — — 1,125 (6) 2 Other debt securities 12,882 (118) 6 — — — 12,882 (118) 6 Mortgage-backed securities (GSEs) 2,095 (2) 2 11,745 (150) 6 13,840 (152) 8 Total $ 76,412 $ (1,813) 24 $ 12,330 $ (152) 8 $ 88,742 $ (1,965) 32 December 31, 2020 Less than 12 Months 12 Months or Greater Total Gross Number Gross Number Gross Number Fair Unrealized of Fair Unrealized of Fair Unrealized of Value Losses Securities Value Losses Securities Value Losses Securities U.S. Government-sponsored enterprises (GSEs) $ 15,510 $ (5) 3 $ 132 $ (1) 1 $ 15,642 $ (6) 4 Municipal securities — — — — — — — — — Other debt securities 1,495 (5) 1 977 (8) 1 2,472 (13) 2 Mortgage-backed securities (GSEs) 9,790 (87) 6 6,083 (95) 3 15,873 (182) 9 Total $ 26,795 $ (97) 10 $ 7,192 $ (104) 5 $ 33,987 $ (201) 15
Schedule of Unrealized Loss on Investments
Schedule of Other Investments	The following is the amortized cost and carrying value of other investments (in thousands) March 31, December 31, 2021 2020 Federal Reserve Bank stock $ 8,460 $ 8,606 Federal Home Loan Bank stock 5,918 5,838 First National Bankers Bank stock 350 350 Total $ 14,728 $ 14,794

Loans and Allowance for Loan _2

Loans and Allowance for Loan Losses (Tables)	3 Months Ended
Loans and Allowance for Loan Losses (Tables)	Mar. 31, 2021
Receivables [Abstract]
Schedule of Loans	Major categories of loans are summarized as follows (in thousands) March 31, 2021 December 31, 2020 PCI All Other PCI All Other Loans 1 Loans Total Loans 1 Loans Total Commercial real estate $ 13,877 $ 1,056,764 $ 1,070,641 $ 16,123 $ 996,853 $ 1,012,976 Consumer real estate 9,597 422,889 432,486 10,258 433,672 443,930 Construction and land development 5,350 280,623 285,973 5,348 272,727 278,075 Commercial and industrial 303 685,707 686,010 308 634,138 634,446 Consumer and other 21 11,998 12,019 27 12,789 12,816 Total loans 29,148 2,457,981 2,487,129 32,064 2,350,179 2,382,243 Less: Allowance for loan losses (376) (17,994) (18,370) (309) (18,037) (18,346) Loans, net $ 28,772 $ 2,439,987 $ 2,468,759 $ 31,755 $ 2,332,142 $ 2,363,897 1
Schedule of Impaired and Performing Loans Receivable	The composition of loans by loan classification for impaired and performing loan status is summarized in the tables below (in thousands) Construction Commercial Commercial Consumer and Land and Consumer Real Estate Real Estate Development Industrial and Other Total March 31, 2021: Performing loans $ 1,053,610 $ 420,419 $ 280,623 $ 685,598 $ 11,998 $ 2,452,248 Impaired loans 3,154 2,470 — 109 — 5,733 1,056,764 422,889 280,623 685,707 11,998 2,457,981 PCI loans 13,877 9,597 5,350 303 21 29,148 Total loans $ 1,070,641 $ 432,486 $ 285,973 $ 686,010 $ 12,019 $ 2,487,129 December 31, 2020: Performing loans $ 992,982 $ 432,356 $ 272,727 $ 633,992 $ 12,789 $ 2,344,846 Impaired loans 3,871 1,316 — 146 — 5,333 996,853 433,672 272,727 634,138 12,789 2,350,179 PCI loans 16,123 10,258 5,348 308 27 32,064 Total loans $ 1,012,976 $ 443,930 $ 278,075 $ 634,446 $ 12,816 $ 2,382,243
Schedule of Allowance for Loan Losses for Impaired and Performing Loans Receivable	The following tables show the allowance for loan losses allocation by loan classification for impaired, PCI, and performing loans (in thousands) Construction Commercial Consumer Commercial Consumer and Land and and Real Estate Real Estate Development Industrial Other Total March 31, 2021: Performing loans $ 7,386 $ 3,018 $ 1,968 $ 5,022 $ 108 $ 17,502 Impaired loans 251 132 — 109 — 492 7,637 3,150 1,968 5,131 108 17,994 PCI loans — 158 — 216 2 376 Total loans $ 7,637 $ 3,308 $ 1,968 $ 5,347 $ 110 $ 18,370 December 31, 2020: Performing loans $ 7,579 $ 3,267 $ 2,076 $ 4,768 $ 110 $ 17,800 Impaired loans — 116 — 121 — 237 7,579 3,383 2,076 4,889 110 18,037 PCI loans — 88 — 218 3 309 Total loans $ 7,579 $ 3,471 $ 2,076 $ 5,107 $ 113 $ 18,346
Schedule of Allowance for Loan Losses	The following tables detail the changes in the allowance for loan losses by loan classification (in thousands) Three Months Ended March 31, 2021 Consumer Construction Commercial Commercial Real and Land and Consumer Real Estate Estate Development Industrial and Other Total Beginning balance $ 7,579 $ 3,471 $ 2,076 $ 5,107 $ 113 $ 18,346 Charged-off loans — — — — (120) (120) Recoveries of charge-offs 3 16 — 3 55 77 Provision charged to expense 55 (179) (108) 237 62 67 Ending balance $ 7,637 $ 3,308 $ 1,968 $ 5,347 $ 110 $ 18,370 Three Months Ended March 31, 2020 Consumer Construction Commercial Commercial Real and Land and Consumer Real Estate Estate Development Industrial and Other Total Beginning balance $ 4,508 $ 2,576 $ 1,127 $ 1,957 $ 75 $ 10,243 Charged-off loans — (2) — (8) (76) (86) Recoveries of charge-offs 2 6 2 42 22 74 Provision charged to expense 1,453 721 355 566 105 3,200 Ending balance $ 5,963 $ 3,301 $ 1,484 $ 2,557 $ 126 $ 13,431
Loan Credit Quality Indicators	The following tables outline the amount of each loan classification and the amount categorized into each risk rating (in thousands) March 31, 2021 Construction Commercial Commercial Consumer and Land and Consumer Non PCI Loans: Real Estate Real Estate Development Industrial and Other Total Pass $ 1,011,291 $ 418,604 $ 280,299 $ 680,635 $ 11,908 $ 2,402,737 Watch 38,170 1,234 245 4,489 52 44,190 Special mention 3,922 44 — 297 — 4,263 Substandard 3,381 3,007 79 238 38 6,743 Doubtful — — — 48 — 48 Total 1,056,764 422,889 280,623 685,707 11,998 2,457,981 PCI Loans: Pass 11,088 8,173 1,430 257 20 20,968 Watch 1,592 206 3,405 — 1 5,204 Special mention 17 58 — — — 75 Substandard 1,180 1,160 515 46 — 2,901 Doubtful — — — — — — Total 13,877 9,597 5,350 303 21 29,148 Total loans $ 1,070,641 $ 432,486 $ 285,973 $ 686,010 $ 12,019 $ 2,487,129 December 31, 2020 Construction Commercial Commercial Consumer and Land and Consumer Non PCI Loans: Real Estate Real Estate Development Industrial and Other Total Pass $ 922,153 $ 417,302 $ 269,350 $ 625,836 $ 12,622 $ 2,247,263 Watch 66,287 14,218 3,296 7,673 137 91,611 Special mention 4,446 46 — 320 — 4,812 Substandard 3,967 2,020 81 261 30 6,359 Doubtful — 86 — 48 — 134 Total 996,853 433,672 272,727 634,138 12,789 2,350,179 PCI Loans: Pass 11,072 8,382 1,008 262 25 20,749 Watch 3,381 224 3,820 — 2 7,427 Special mention 19 57 — — — 76 Substandard 1,651 1,595 520 46 — 3,812 Doubtful — — — — — — Total 16,123 10,258 5,348 308 27 32,064 Total loans $ 1,012,976 $ 443,930 $ 278,075 $ 634,446 $ 12,816 $ 2,382,243
Past Due Loans and Leases	The following tables present an aging analysis of our loan portfolio (in thousands) March 31, 2021 30-60 Days 61-89 Days Past Due 90 Total Past Due and Past Due and Days or More Past Due and PCI Current Total Accruing Accruing and Accruing Nonaccrual Nonaccrual Loans Loans Loans Commercial real estate $ 565 $ — $ 1,495 $ 3,155 $ 5,215 $ 13,877 $ 1,051,549 $ 1,070,641 Consumer real estate 968 1,336 — 1,481 3,785 9,597 419,104 432,486 Construction and land development 643 — — 11 654 5,350 279,969 285,973 Commercial and industrial 666 12 — 60 738 303 684,969 686,010 Consumer and other 3 — — 32 35 21 11,963 12,019 Total $ 2,845 $ 1,348 $ 1,495 $ 4,739 $ 10,427 $ 29,148 $ 2,447,554 $ 2,487,129 December 31, 2020 30-60 Days 61-89 Days Past Due 90 Total Past Due and Past Due and Days or More Past Due and PCI Current Total Accruing Accruing and Accruing Nonaccrual Nonaccrual Loans Loans Loans Commercial real estate $ 134 $ — $ 67 $ 3,740 $ 3,941 $ 16,123 $ 992,912 $ 1,012,976 Consumer real estate 1,916 51 82 1,823 3,872 10,258 429,800 443,930 Construction and land development 245 — — 12 257 5,348 272,470 278,075 Commercial and industrial 12 76 — 36 124 308 634,014 634,446 Consumer and other 14 5 — 22 41 27 12,748 12,816 Total $ 2,321 $ 132 $ 149 $ 5,633 $ 8,235 $ 32,064 $ 2,341,944 $ 2,382,243
Impaired Loans	The following is an analysis of the impaired loan portfolio, including PCI loans, detailing the related allowance recorded (in thousands) March 31, 2021 December 31, 2020 Unpaid Unpaid Recorded Principal Related Recorded Principal Related Investment Balance Allowance Investment Balance Allowance Impaired loans without a valuation allowance: Commercial real estate $ 130 $ 130 $ — $ 3,871 $ 3,872 $ — Consumer real estate 1,880 1,882 — 888 888 — Construction and land development — — — — — — Commercial and industrial — — — — — — Consumer and other — — — — — — 2,010 2,012 — 4,759 4,760 — Impaired loans with a valuation allowance: Commercial real estate 3,155 3,155 251 — — — Consumer real estate 459 462 132 428 428 116 Construction and land development — — — — — — Commercial and industrial 109 109 109 146 146 121 Consumer and other — — — — — — 3,723 3,726 492 574 574 237 PCI loans: Commercial real estate — — — — — — Consumer real estate 1,210 1,347 158 1,827 2,086 88 Construction and land development — — — — — — Commercial and industrial 266 233 216 270 234 218 Consumer and other 17 16 2 21 20 3 1,493 1,596 376 2,118 2,340 309 Total impaired loans $ 7,226 $ 7,334 $ 868 $ 7,451 $ 7,674 $ 546 Three Months Ended March 31, 2021 2020 Average Interest Average Interest Recorded Income Recorded Income Investment Recognized Investment Recognized Impaired loans without a valuation allowance: Commercial real estate $ 2,001 $ 1 $ 196 $ 3 Consumer real estate 1,384 12 550 4 Construction and land development — — 577 — Commercial and industrial — — — — Consumer and other — — — — 3,385 13 1,323 7 Impaired loans with a valuation allowance: Commercial real estate 1,577 102 198 2 Consumer real estate 444 5 984 9 Construction and land development — — — — Commercial and industrial 128 2 159 2 Consumer and other — — — — 2,149 109 1,341 13 PCI loans: Commercial real estate — — 964 1 Consumer real estate 1,215 22 456 1 Construction and land development — — 231 — Commercial and industrial 268 1 355 — Consumer real estate 19 — 11 — 1,502 23 2,017 2 Total impaired loans $ 7,036 $ 145 $ 4,681 $ 22
Certain Loans Acquired In Transfer Not Accounted For As Debt Securities, Acquired During Period Carrying Amount Of Loans	The Company has acquired loans where there was, at acquisition, evidence of deterioration of credit quality since origination and it was probable, at acquisition, that all contractually required payments would not be collected. The carrying amount of those loans are as follows (in thousands) March 31, December 31, 2021 2020 Commercial real estate $ 21,221 $ 23,787 Consumer real estate 12,011 12,692 Construction and land development 968 1,812 Commercial and industrial 6,463 6,521 Consumer and other 122 161 Total loans 40,785 44,973 Less: Remaining purchase discount (11,637) (12,909) Total loans, net of purchase discount 29,148 32,064 Less: Allowance for loan losses (376) (309) Carrying amount, net of allowance $ 28,772 $ 31,755
Schedule of Certain Loans Acquired in Transfer Accounted for as Debt Securities, Accretable Yield Movement	Activity related to the accretable yield on loans acquired with deteriorated credit quality is as follows (in thousands) Three Months Ended March 31, 2021 2020 Accretable yield, beginning of period $ 16,889 $ 8,454 Additions — 2,515 Accretion income (1,931) (2,077) Reclassification 337 1,916 Other changes, net (590) 171 Accretable yield, end of period $ 14,705 $ 10,979

Goodwill and Intangible Assets

Goodwill and Intangible Assets (Tables)	3 Months Ended
Goodwill and Intangible Assets (Tables)	Mar. 31, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Goodwill	The carrying amount of goodwill and other intangible assets as of the dates indicated is summarized below (in thousands) March 31, December 31, 2021 2020 Goodwill: Balance, beginning of period $ 74,135 $ 65,614 Acquisition of PFG 323 8,521 Balance, end of the period $ 74,458 $ 74,135
Finite-lived Intangible Assets Amortization Expense	Core Deposit Insurance Agency Insurance Agency Amortized other intangible assets: Intangibles Customer Relationships Tradename Total Beginning balance January 1, 2021, gross $ 15,920 $ 1,064 $ 63 $ 17,047 Less: accumulated amortization (4,935) (206) (14) (5,155) Balance, March 31, 2021, other intangible assets, net $ 10,985 $ 858 $ 49 $ 11,892 Beginning balance January 1, 2020 $ 14,550 $ - $ - $ 14,550 Acquisition of PFG 1,370 1,064 63 2,497 Balance, December 31, 2020, other intangible assets, gross 15,920 1,064 63 17,047 Less: accumulated amortization (4,540) (161) (10) (4,711) Balance, December 31, 2020, other intangible assets, net $ 11,380 $ 903 $ 53 $ 12,336
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense	The estimated aggregate amortization expense for future periods for core deposit intangibles is as follows (in thousands) Remainder of 2021 $ 1,316 2022 1,697 2023 1,636 2024 1,588 2025 1,531 Thereafter 4,124 Total $ 11,892

Borrowings and Line of Credit (

Borrowings and Line of Credit (Tables)	3 Months Ended
Borrowings and Line of Credit (Tables)	Mar. 31, 2021
Borrowings and Line of Credit [Abstract]
Schedule of debt	March 31, December 31, 2021 2020 Securities sold under customer repurchase agreements $ 7,250 $ 5,803 FHLB borrowings 75,000 75,000 Other borrowings 392 396 Total $ 82,642 $ 81,199

Employee Benefit Plans (Tables)

Employee Benefit Plans (Tables)	3 Months Ended
Employee Benefit Plans (Tables)	Mar. 31, 2021
Defined Benefit Plan [Abstract]
Schedule of Option Activity	Weighted Average Exercisable Number Price Outstanding at December 31, 2020 99,617 $ 10.19 Granted — — Exercised (15,965) 9.24 Forfeited — — Outstanding at March 31, 2021 83,652 $ 10.37
Schedule of Options Outstanding by Exercise Price Range	Options Outstanding Options Exercisable Weighted- Average Weighted- Weighted- Remaining Average Average Exercise Number Contractual Exercise Number Exercise Prices Outstanding Life Price Exercisable Price $ 6.60 19,250 0.95 years $ 6.60 19,250 $ 6.60 9.48 18,000 1.95 years 9.48 18,000 9.48 9.60 22,250 2.75 years 9.60 22,250 9.60 11.76 2,266 1.25 years 11.76 2,266 11.76 15.05 21,886 4.28 years 15.05 21,886 15.05 Outstanding, end of period 83,652 2.52 years $ 10.37 83,652 $ 10.37
Schedule of Non-vested Restricted Stock Awards	Weighted Average Grant-Date Number Fair Value Balance at December 31, 2020 100,218 $ 19.07 Granted 48,967 20.08 Vested (3,918) 22.44 Forfeited/expired — — Balance at March 31, 2021 145,267 $ 19.32
Share-based Payment Arrangement, Stock Appreciation Right, Activity	A summary of the status of SARs plans is presented in the following table: Weighted Average Number Exercisable Price Outstanding at December 31, 2020 73,000 $ 19.02 Granted 22,000 20.70 Exercised — — Forfeited — — Outstanding at March 31, 2021 95,000 $ 19.41 Information pertaining to SARs outstanding at March 31, 2021, is as follows: SARs Outstanding SARs Exercisable Weighted- Average Weighted- Remaining Average Weighted- Average Exercise Number Contractual Exercise Number Exercise Prices Outstanding Life Price Exercisable Price $ 15.19 18,000 2.75 years $ 15.19 — $ — 18.12 21,000 1.75 years 18.12 — — 20.70 22,000 3.76 years 20.70 — — 21.61 34,000 0.75 years 21.61 34,000 21.61 Outstanding, end of period 95,000 2.05 years $ 19.41 34,000 $ 21.61

Commitments and Contingencies (

Commitments and Contingencies (Tables)	3 Months Ended
Commitments and Contingencies (Tables)	Mar. 31, 2021
Commitments and Contingencies Disclosure [Abstract]
Other Commitments	A summary of the Company’s total contractual amount for all off-balance sheet commitments are as follows (in thousands): March 31, December 31, 2021 2020 Commitments to extend credit $ 542,825 $ 476,841 Standby letters of credit 6,920 5,261

Fair Value Disclosures (Tables)

Fair Value Disclosures (Tables)	3 Months Ended
Fair Value Disclosures (Tables)	Mar. 31, 2021
Fair Value Disclosures [Abstract]
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis	The tables below present the recorded amount of assets and liabilities measured at fair value on a recurring basis are as follows (in thousands) Quoted Prices in Significant Significant Active Markets Other Other for Identical Observable Unobservable Assets Inputs Inputs Description Fair Value (Level 1) (Level 2) (Level 3) March 31, 2021: Assets: Securities available-for-sale: U.S. Government-sponsored enterprises (GSEs) $ 72,257 $ — $ 72,257 $ — Municipal securities 90,129 — 90,129 — Other debt securities 26,055 — 26,055 — Mortgage-backed securities (GSEs) 62,496 — 62,496 — Total securities available-for-sale $ 250,937 $ — $ 250,937 $ — Liabilities: Derivative financial instruments $ 4,008 $ — $ 4,008 $ — December 31, 2020: Assets: Securities available-for-sale: U.S. Government-sponsored enterprises (GSEs) $ 30,530 $ — $ 30,530 $ — Municipal securities 91,989 — 91,989 — Other debt securities 25,118 — 25,118 — Mortgage-backed securities (GSEs) 67,997 — 67,997 — Total securities available-for-sale $ 215,634 $ — $ 215,634 $ — Liabilities: Derivative financial instruments $ 6,174 — $ 6,174 —
Fair Value, Assets and Liabilities Measured on Nonrecurring Basis	Quoted Prices in Significant Significant Active Markets Other Other for Identical Observable Unobservable Assets Inputs Inputs Fair Value (Level 1) (Level 2) (Level 3) March 31, 2021: Impaired loans $ 4,348 $ — $ — $ 4,348 Other real estate owned 3,946 — — 3,946 December 31, 2020: Impaired loans $ 2,455 $ — $ — $ 2,455 Other real estate owned 4,619 — — 4,619
Fair Value Measurement Inputs and Valuation Techniques	For Level 3 assets measured at fair value on a non-recurring basis, the significant unobservable inputs used in the fair value measurements are presented below (dollars in thousands) Weighted Valuation Significant Other Average of Fair Value Technique Unobservable Input Input March 31, 2021: Impaired loans $ 4,348 Appraisal Appraisal discounts 17 % Other real estate owned 3,946 Appraisal Appraisal discounts 27 % December 31, 2020: Impaired loans $ 2,455 Appraisal Appraisal discounts 9 % Other real estate owned 4,619 Appraisal Appraisal discounts 22 %
Fair Value, by Balance Sheet Grouping	The carrying amount and estimated fair value of the Company’s financial instruments are as follows (in thousands) Fair Value Measurements Using Carrying Estimated Amount Level 1 Level 2 Level 3 Fair Value March 31, 2021: Assets: Cash and cash equivalents $ 556,701 $ 556,701 $ — $ — $ 556,701 Securities available-for-sale 250,937 — 250,937 — 250,937 Other investments 14,728 N/A N/A N/A N/A Loans, net and loans held for sale 2,476,629 — — 2,477,120 2,477,120 Liabilities: Noninterest-bearing demand deposits 777,968 — 777,968 — 777,968 Interest-bearing demand deposits 683,887 — 683,887 — 683,887 Money market and savings deposits 1,073,941 — 1,073,941 — 1,073,941 Time deposits 512,417 — 515,440 — 515,440 Borrowings 82,642 — 83,743 — 83,743 Subordinated debt 39,367 — — 40,866 40,866 Derivative financial instruments 4,008 — 4,008 — 4,008 December 31, 2020: Assets: Cash and cash equivalents $ 481,719 $ 481,719 $ — $ — $ 481,719 Securities available-for-sale 215,634 — 215,634 — 215,634 Other investments 14,794 N/A N/A N/A N/A Loans, net and loans held for sale 2,375,618 — — 2,377,581 2,377,581 Liabilities: Noninterest-bearing demand deposits 685,957 — 685,957 — 685,957 Interest-bearing demand deposits 649,129 — 649,129 — 649,129 Money market and savings deposits 919,631 — 919,631 — 919,631 Time deposits 550,498 — 554,120 — 554,120 Borrowings 81,199 — 82,892 — 82,892 Subordinated debt 39,346 — — 40,550 40,550 Derivative financial instruments 6,174 — 6,174 — 6,174

Derivatives (Tables)

Derivatives (Tables)	3 Months Ended
Derivatives (Tables)	Mar. 31, 2021
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Schedule of Fair Value Hedge Relationships in Balance Sheet	A summary of the Company’s fair value hedge relationships for the periods presented are as follows (dollars in thousands) Weighted Average Balance Remaining Weighted Sheet Maturity Average Receive Notional Estimated Liability derivatives Location (In Years) Pay Rate Rate Amount Fair Value March 31, 2021: Interest rate swap agreements - securities Other liabilities 6.18 3.09 % 3 month LIBOR $ 36,000 $ (4,008) December 31, 2020: Interest rate swap agreements - securities Other liabilities 7.13 3.08 % 3 month LIBOR $ 36,000 $ (6,174)
Schedule of Fair Value Hedge Relationships on Income Statement	The effects of the Company’s fair value hedge relationships reported in interest income on tax-exempt available-for-sale securities on the consolidated income statement were as follows (in thousands) Three Months Ended March 31, 2021 2020 Interest income on tax-exempt securities $ 564 $ 440 Effects of fair value hedge relationships (305) (157) Reported interest income on tax-exempt securities $ 259 $ 283 Three Months Ended March 31, Gain (loss) on fair value hedging relationship 2021 2020 Interest rate swap agreements - securities: Hedged items $ (4,008) $ (6,885) Derivative designated as hedging instruments $ 4,008 $ 6,885
Schedule of Fair Value Hedges	Cumulative Amount of Fair Value Hedging Adjustment Carrying Amount Included in Other Comprehensive Line item on the balance sheet of the Hedged Assets Income March 31, 2021: Securities available-for-sale $ 43,073 $ 250 December 31, 2020: Securities available-for-sale $ 44,017 $ (1,063)

Leases (Tables)

Leases (Tables)	3 Months Ended
Leases (Tables)	Mar. 31, 2021
Leases [Abstract]
Summary of Lease Assets and Liabilities	The following table represents the consolidated balance sheet classification of the Company’s ROU assets and lease liabilities. The Company elected not to include short-term leases (i.e., leases with initial terms of twelve months or less), or equipment leases (deemed immaterial) on the consolidated balance sheet (in thousands) March 31, December 31, Classification 2021 2020 Assets: Operating lease right-of-use assets Other assets $ 4,588 $ 4,797 Liabilities: Operating lease liabilities Other liabilities $ 4,625 $ 4,827
Summary of Lease Costs and Other Information	The following table represents lease costs and other lease information, in thousands. As the Company elected, for all classes of underlying assets, not to separate lease and non-lease components and instead to account for them as a single lease component, the variable lease cost primarily represents variable payments such as common area maintenance (in thousands) Three Months Ended March 31, 2021 2020 Lease costs: Operating lease costs $ 240 $ 237 Variable lease costs 24 26 Total $ 264 $ 263 Other information: Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 233 $ 230
Schedule of Remaining Minimum Lease Payments	Future minimum payments for operating leases with initial or remaining terms of one year or more as of March 31, 2021, were as follows (in thousands) Amounts March 31, 2022 $ 571 March 31, 2023 623 March 31, 2024 485 March 31, 2025 366 March 31, 2026 348 Thereafter 3,032 Total future minimum lease payments 5,425 Amounts representing interest (800) Present value of net future minimum lease payments $ 4,625

Regulatory Matters (Tables)

Regulatory Matters (Tables)	3 Months Ended
Regulatory Matters (Tables)	Mar. 31, 2021
Banking and Thrift [Abstract]
Schedule of Compliance with Regulatory Capital Requirements under Banking Regulations	Actual and required capital levels at March 31, 2021, and December 31, 2020 are presented below (dollars in thousands) Minimum to be well capitalized under Minimum for prompt capital corrective action Actual adequacy purposes provisions 1 Amount Ratio Amount Ratio Amount Ratio March 31, 2021 SmartFinancial: Total Capital (to Risk Weighted Assets) $ 337,484 13.62 % $ 198,250 8.00 % N/A N/A Tier 1 Capital (to Risk Weighted Assets) 279,747 11.29 % 148,687 6.00 % N/A N/A Common Equity Tier 1 Capital (to Risk Weighted Assets) 279,747 11.29 % 111,515 4.50 % N/A N/A Tier 1 Capital (to Average Assets) 2 279,747 8.55 % 130,918 4.00 % N/A N/A SmartBank: Total Capital (to Risk Weighted Assets) $ 323,288 13.05 % $ 198,174 8.00 % $ 247,718 10.00 % Tier 1 Capital (to Risk Weighted Assets) 304,918 12.31 % 148,631 6.00 % 198,174 8.00 % Common Equity Tier 1 Capital (to Risk Weighted Assets) 304,918 12.31 % 111,473 4.50 % 161,017 6.50 % Tier 1 Capital (to Average Assets) 2 304,918 9.33 % 130,783 4.00 % 163,479 5.00 % December 31, 2020 SmartFinancial: Total Capital (to Risk Weighted Assets) $ 329,431 14.07 % $ 187,303 8.00 % N/A N/A Tier 1 Capital (to Risk Weighted Assets) 271,739 11.61 % 140,477 6.00 % N/A N/A Common Equity Tier 1 Capital (to Risk Weighted Assets) 271,739 11.61 % 105,358 4.50 % N/A N/A Tier 1 Capital (to Average Assets) 271,739 8.70 % 125,002 4.00 % N/A N/A SmartBank: Total Capital (to Risk Weighted Assets) $ 317,660 13.57 % $ 187,294 8.00 % $ 234,117 10.00 % Tier 1 Capital (to Risk Weighted Assets) 299,314 12.78 % 140,470 6.00 % 187,294 8.00 % Common Equity Tier 1 Capital (to Risk Weighted Assets) 299,314 12.78 % 105,353 4.50 % 152,176 6.50 % Tier 1 Capital (to Average Assets) 299,314 9.58 % 124,969 4.00 % 156,212 5.00 % 1 2

Other comprehensive income (l_2

Other comprehensive income (loss) (Tables)	3 Months Ended
Other comprehensive income (loss) (Tables)	Mar. 31, 2021
Equity [Abstract]
Summary of Accumulated Other Comprehensive Income (Loss)	The changes in each component of accumulated other comprehensive income (loss), net of tax, were as follows (in thousands) Three Months Ended March 31, 2021 Accumulated Securities Fair Value Other Available-for- Municipal Comprehensive Sale Security Hedges Income (Loss) Beginning balance, December 31, 2020 $ 2,968 $ (785) $ 2,183 Other comprehensive income (loss) (2,070) 970 (1,100) Reclassification of amounts included in net income — — — Net other comprehensive income (loss) during period (2,070) 970 (1,100) Ending balance, March 31, 2021 $ 898 $ 185 $ 1,083 Three Months Ended March 31, 2020 Accumulated Securities Fair Value Other Available-for- Municipal Comprehensive Sale Security Hedges Income (Loss) Beginning balance, December 31, 2019 $ 391 $ (223) $ 168 Other comprehensive income (loss) 851 (2,266) (1,415) Reclassification of amounts included in net income — — — Net other comprehensive income (loss) during period 851 (2,266) (1,415) Ending balance, March 31, 2020 $ 1,242 $ (2,489) $ (1,247)

Business Combinations (Narrativ

Business Combinations (Narrative) (Details) - USD ($) $ / shares in Units, $ in Thousands	Mar. 01, 2020	Mar. 31, 2021	Mar. 31, 2020	Dec. 31, 2020	Dec. 31, 2019
Business Acquisition [Line Items]
Goodwill		$ 74,458		$ 74,135	$ 65,614
Merger-related costs		103	$ 2,096
Progressive Financial Group Inc. [Member]
Business Acquisition [Line Items]
Cash to be paid upon conversion (in dollars per share)	$ 474.82
Common shares to be converted (in shares)	62.3808
Number of shares issued (in shares)	1,292,578
Cash consideration paid	$ 9,800	9,838
Assets acquired	301,041	298,322
Liabilities assumed	272,052	272,781
Goodwill	8,800	$ 8,844
Progressive Financial Group Inc. [Member] \| Core Deposits [Member]
Business Acquisition [Line Items]
Intangible assets acquired	$ 1,400
Useful life	10 years
Progressive Financial Group Inc. [Member] \| Customer Relationships [Member]
Business Acquisition [Line Items]
Intangible assets acquired	$ 1,100
Useful life	10 years
Progressive Financial Group Inc. [Member] \| Trade Names [Member]
Business Acquisition [Line Items]
Intangible assets acquired	$ 63
Useful life	5 years

Business Combinations (Allocati

Business Combinations (Allocation of Purchase Price of Progressive Financial Group, Inc.) (Details) - USD ($)	Mar. 01, 2020	Mar. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Consideration transferred:
Goodwill		$ 74,458,000	$ 74,135,000	$ 65,614,000
Progressive Financial Group Inc. [Member]
Assets:
Cash and cash equivalents	$ 55,971,000	55,971,000
Investment securities available-for-sale	27,054,000	27,257,000
Restricted investments	692,000	692,000
Loans	191,672,000	187,981,000
Allowance for loan losses	(2,832,000)
Premises and equipment	15,681,000	12,762,000
Bank owned life insurance	5,560,000	5,560,000
Deferred tax asset, net		1,006,000
Intangibles		2,497,000
Other real estate owned	3,695,000	1,733,000
Interest Receivable	1,061,000	781,000
Prepaids	375,000	201,000
Goodwill	231,000
Other assets	1,881,000	1,881,000
Total assets acquired	301,041,000	298,322,000
Liabilities:
Deposits	271,276,000	271,276,000
Time deposit premium		729,000
Payables and other liabilities	776,000	776,000
Total liabilities assumed	272,052,000	272,781,000
Total fair value of net assets acquired	28,989,000	25,541,000
Cash consideration paid	9,800,000	9,838,000
Common stock issued	$ 1,292,578	24,547,000
Number of shares issued (in shares)	1,292,578
Business Combination, Consideration Transferred, Total		34,385,000
Assets:
Investment securities available-for-sale	$ 203,000
Loans	(3,691,000)
Allowance for loan losses	2,832,000
Premises and equipment, net	(2,919,000)
Deferred tax asset, net	813,000	193,000
Intangibles	1,370,000	1,127,000
Other real estate owned	(100,000)	(1,862,000)
Interest Receivable	(280,000)
Prepaids	(174,000)
Goodwill	(231,000)
Total assets acquired	(2,177,000)	(542,000)
Liabilities:
Time deposit premium	729,000
Total liabilities assumed	729,000
Consideration transferred:
Aggregate fair value adjustments	(2,906,000)	(542,000)
Goodwill	$ 8,800,000	$ 8,844,000

Business Combinations (Loans Ac

Business Combinations (Loans Acquired) (Details) - Progressive Financial Group Inc. [Member] - Purchased Credit Impaired Loans [Member] $ in Thousands	Mar. 01, 2020USD ($)
Business Acquisition [Line Items]
Contractual principal and interest at acquisition	$ 21,107
Nonaccretable difference	4,706
Expected cash flows at acquisition	16,401
Accretable yield	2,515
Basis in PCI loans at acquisition-estimated fair value	$ 13,886

Earnings per Share (Narrative)

Earnings per Share (Narrative) (Details) - shares	3 Months Ended
Earnings per Share (Narrative) (Details) - shares	Mar. 31, 2021	Mar. 31, 2020
Earnings Per Share [Abstract]
Anti-dilutive securities excluded from computation of earnings per share (in shares)	0	64,000

Earnings per Share (Schedule of

Earnings per Share (Schedule of Earnings Per Share, Basic and Diluted) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Basic earnings per share computation:
Net income available to common shareholders	$ 9,756	$ 2,732
Average common shares outstanding - basic (in shares)	15,011,573	14,395,103
Basic earnings per share (in dollars per share)	$ 0.65	$ 0.19
Diluted earnings per share computation:
Net income available to common shareholders	$ 9,756	$ 2,732
Average common shares outstanding - basic (in shares)	15,011,573	14,395,103
Incremental shares from assumed conversions:
Stock options and restricted stock (in shares)	100,374	84,568
Average common shares outstanding - diluted (in shares)	15,111,947	14,479,671
Diluted earnings per share (in dollars per share)	$ 0.65	$ 0.19

Securities (Narrative) (Details

Securities (Narrative) (Details) - USD ($)	3 Months Ended
Securities (Narrative) (Details) - USD ($)	Mar. 31, 2021	Dec. 31, 2020
Loans and Leases Receivable Disclosure [Line Items]
Impairment on other investments	$ 0
Collateral Pledged [Member]
Loans and Leases Receivable Disclosure [Line Items]
Available-for-sale securities pledged as collateral	$ 117,600,000	$ 80,200,000

Securities (Schedule of Availab

Securities (Schedule of Available-for-sale Securities Reconciliation) (Details) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020
Debt Securities, Available-for-sale [Line Items]
Total	$ 249,727	$ 211,614
Gross Unrealized Gains	3,175	4,221
Gross Unrealized Losses	(1,965)	(201)
Fair Value	250,937	215,634
US Government-sponsored Enterprises Debt Securities [Member]
Debt Securities, Available-for-sale [Line Items]
Total	73,905	30,526
Gross Unrealized Gains	41	10
Gross Unrealized Losses	(1,689)	(6)
Fair Value	72,257	30,530
Municipal securities [Member]
Debt Securities, Available-for-sale [Line Items]
Total	88,509	89,644
Gross Unrealized Gains	1,626	2,345
Gross Unrealized Losses	(6)
Fair Value	90,129	91,989
Other Debt Securities [Member]
Debt Securities, Available-for-sale [Line Items]
Total	26,019	25,019
Gross Unrealized Gains	154	112
Gross Unrealized Losses	(118)	(13)
Fair Value	26,055	25,118
Mortgage-backed securities (GSEs) [Member]
Debt Securities, Available-for-sale [Line Items]
Total	61,294	66,425
Gross Unrealized Gains	1,354	1,754
Gross Unrealized Losses	(152)	(182)
Fair Value	$ 62,496	$ 67,997

Securities (Proceeds from sale

Securities (Proceeds from sale of securities available for sale, gains losses and proceeds from redemption) (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Investments, Debt and Equity Securities [Abstract]
Proceeds from sales of securities available-for-sale		$ 2,115
Proceeds from maturities and calls	$ 9,097	$ 3,250

Securities (Investments Classif

Securities (Investments Classified by Contractual Maturity Date) (Details) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020
Amortized Cost
Due in one year or less	$ 4,947
Due from one year to five years	4,569
Due from five years to ten years	56,988
Due after ten years	121,929
Securities available for sale, amortized cost	188,433
Total	249,727	$ 211,614
Fair Value
Due in one year or less	4,972
Due from one year to five years	4,596
Due from five years to ten years	56,896
Due after ten years	121,977
Securities available for sale, fair value	188,441
Total	250,937	$ 215,634
Mortgage-backed securities [Member]
Amortized Cost
Mortgage-backed securities	61,294
Fair Value
Mortgage-backed securities	$ 62,496

Securities (Schedule of Unreali

Securities (Schedule of Unrealized Loss on Investments) (Details) $ in Thousands	Mar. 31, 2021USD ($)security	Dec. 31, 2020USD ($)security
Debt Securities, Available-for-sale [Line Items]
Less than 12 Months, Fair Value	$ 76,412	$ 26,795
Less than 12 Months, Gross Unrealized Losses	$ (1,813)	$ (97)
Available-for-sale, less than 12 months, number of securities \| security	24	10
Available-for-sale, fair value, 12 months or greater	$ 12,330	$ 7,192
12 Months or Greater, Gross Unrealized Losses	$ (152)	$ (104)
Available-for-sale, 12 months or greater, number of securities \| security	8	5
Total, Fair Value	$ 88,742	$ 33,987
Total, Gross Unrealized Losses	$ (1,965)	$ (201)
Available-for-sale, total, number of securities \| security	32	15
US Government-sponsored Enterprises Debt Securities [Member]
Debt Securities, Available-for-sale [Line Items]
Less than 12 Months, Fair Value	$ 60,310	$ 15,510
Less than 12 Months, Gross Unrealized Losses	$ (1,687)	$ (5)
Available-for-sale, less than 12 months, number of securities \| security	14	3
Available-for-sale, fair value, 12 months or greater	$ 585	$ 132
12 Months or Greater, Gross Unrealized Losses	$ (2)	$ (1)
Available-for-sale, 12 months or greater, number of securities \| security	2	1
Total, Fair Value	$ 60,895	$ 15,642
Total, Gross Unrealized Losses	$ (1,689)	$ (6)
Available-for-sale, total, number of securities \| security	16	4
Municipal securities [Member]
Debt Securities, Available-for-sale [Line Items]
Less than 12 Months, Fair Value	$ 1,125
Less than 12 Months, Gross Unrealized Losses	$ (6)
Available-for-sale, less than 12 months, number of securities \| security	2
Total, Fair Value	$ 1,125
Total, Gross Unrealized Losses	$ (6)
Available-for-sale, total, number of securities \| security	2
Other Debt Securities [Member]
Debt Securities, Available-for-sale [Line Items]
Less than 12 Months, Fair Value	$ 12,882	$ 1,495
Less than 12 Months, Gross Unrealized Losses	$ (118)	$ (5)
Available-for-sale, less than 12 months, number of securities \| security	6	1
Available-for-sale, fair value, 12 months or greater		$ 977
12 Months or Greater, Gross Unrealized Losses		$ (8)
Available-for-sale, 12 months or greater, number of securities \| security		1
Total, Fair Value	$ 12,882	$ 2,472
Total, Gross Unrealized Losses	$ (118)	$ (13)
Available-for-sale, total, number of securities \| security	6	2
Mortgage-backed securities (GSEs) [Member]
Debt Securities, Available-for-sale [Line Items]
Less than 12 Months, Fair Value	$ 2,095	$ 9,790
Less than 12 Months, Gross Unrealized Losses	$ (2)	$ (87)
Available-for-sale, less than 12 months, number of securities \| security	2	6
Available-for-sale, fair value, 12 months or greater	$ 11,745	$ 6,083
12 Months or Greater, Gross Unrealized Losses	$ (150)	$ (95)
Available-for-sale, 12 months or greater, number of securities \| security	6	3
Total, Fair Value	$ 13,840	$ 15,873
Total, Gross Unrealized Losses	$ (152)	$ (182)
Available-for-sale, total, number of securities \| security	8	9

Securities (Other Investments)

Securities (Other Investments) (Details) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020
Debt Securities, Available-for-sale [Line Items]
Other investments	$ 14,728	$ 14,794
Federal Reserve Bank Stock [Member]
Debt Securities, Available-for-sale [Line Items]
Other investments	8,460	8,606
Investment in Federal Home Loan Bank Stock [Member]
Debt Securities, Available-for-sale [Line Items]
Other investments	5,918	5,838
First National Bankers Bank Stock [Member]
Debt Securities, Available-for-sale [Line Items]
Other investments	$ 350	$ 350

Loans and Allowance for Loan _3

Loans and Allowance for Loan Losses - Loan Summary (Details) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020	Mar. 31, 2020	Dec. 31, 2019
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	$ 2,487,129	$ 2,382,243
Less: Allowance for loan losses	(18,370)	(18,346)	$ (13,431)	$ (10,243)
Loans, net	2,468,759	2,363,897
Purchased Credit Impaired Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	29,148	32,064
Less: Allowance for loan losses	(376)	(309)
Loans, net	28,772	31,755
All Other Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	2,457,981	2,350,179
Less: Allowance for loan losses	(17,994)	(18,037)
Loans, net	2,439,987	2,332,142
Commercial Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	1,070,641	1,012,976
Less: Allowance for loan losses	(7,637)	(7,579)	(5,963)	(4,508)
Commercial Real Estate [Member] \| Purchased Credit Impaired Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	13,877	16,123
Commercial Real Estate [Member] \| All Other Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	1,056,764	996,853
Less: Allowance for loan losses	(7,637)	(7,579)
Consumer Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	432,486	443,930
Less: Allowance for loan losses	(3,308)	(3,471)	(3,301)	(2,576)
Consumer Real Estate [Member] \| Purchased Credit Impaired Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	9,597	10,258
Less: Allowance for loan losses	(158)	(88)
Consumer Real Estate [Member] \| All Other Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	422,889	433,672
Less: Allowance for loan losses	(3,150)	(3,383)
Construction and Land Development [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	285,973	278,075
Less: Allowance for loan losses	(1,968)	(2,076)	(1,484)	(1,127)
Construction and Land Development [Member] \| Purchased Credit Impaired Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	5,350	5,348
Construction and Land Development [Member] \| All Other Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	280,623	272,727
Less: Allowance for loan losses	(1,968)	(2,076)
Commercial and Industrial [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	686,010	634,446
Less: Allowance for loan losses	(5,347)	(5,107)	(2,557)	(1,957)
Commercial and Industrial [Member] \| Purchased Credit Impaired Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	303	308
Less: Allowance for loan losses	(216)	(218)
Commercial and Industrial [Member] \| All Other Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	685,707	634,138
Less: Allowance for loan losses	(5,131)	(4,889)
Consumer and Other [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	12,019	12,816
Less: Allowance for loan losses	(110)	(113)	$ (126)	$ (75)
Consumer and Other [Member] \| Purchased Credit Impaired Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	21	27
Less: Allowance for loan losses	(2)	(3)
Consumer and Other [Member] \| All Other Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	11,998	12,789
Less: Allowance for loan losses	$ (108)	$ (110)

Loans and Allowance for Loan _4

Loans and Allowance for Loan Losses - Narrative (Details) $ in Thousands	3 Months Ended
	Mar. 31, 2021USD ($)propertysegmentloan	Mar. 31, 2020USD ($)loan	Dec. 31, 2020USD ($)loan	Dec. 31, 2019USD ($)
Financing Receivable, Modifications [Line Items]
Loan portfolio segments \| segment	5
Number of contracts \| loan	0	1
Number of loans modified as troubled debt restructurings with subsequent default \| loan	0
Provision charged to expense	$ 67	$ 3,200
Increase (decrease) provision for loan expensed	3,100
Allowance for loan losses	$ 18,370	13,431	$ 18,346	$ 10,243
Percentage of allowance for credit losses to aggregate loans	0.74%		0.77%
Consumer Real Estate [Member]
Financing Receivable, Modifications [Line Items]
Number of loans modified as troubled debt restructurings with subsequent default \| loan	3
Number of properties in other real estate owned \| property	0
Provision charged to expense	$ (179)	721
Allowance for loan losses	3,308	$ 3,301	$ 3,471	$ 2,576
Mortgage loans in process of foreclosure	448
Trouble Debt Restructuring [Member]
Financing Receivable, Modifications [Line Items]
Troubled debt restructuring	$ 250		$ 257
Number of contracts, nonaccrual \| loan	0		0
COVID-19 [Member]
Financing Receivable, Modifications [Line Items]
Number of contracts \| loan	10
Number of loans related to payroll protection program \| loan	3,710		2,863
Payroll Protection Program Loans Outstanding	$ 338,300		$ 288,900
Loan modification, amount	$ 1,700
Aggregate loans outstanding percentage	0.07%
Financing Receivable Paycheck Protection Program Cares Act For 2020 Loans [Member]
Financing Receivable, Modifications [Line Items]
Payroll protection program loans net deferred fees receivable	$ 1,900
Financing Receivable Paycheck Protection Program Cares Act For 2021 Loans [Member]
Financing Receivable, Modifications [Line Items]
Payroll protection program loans net deferred fees receivable	$ 5,400

Loans and Allowance for Loan _5

Loans and Allowance for Loan Losses - Performing and Impaired Loans (Details) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	$ 2,487,129	$ 2,382,243
All Other Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	2,457,981	2,350,179
Purchased Credit Impaired Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	29,148	32,064
Commercial Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	1,070,641	1,012,976
Commercial Real Estate [Member] \| All Other Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	1,056,764	996,853
Commercial Real Estate [Member] \| Purchased Credit Impaired Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	13,877	16,123
Consumer Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	432,486	443,930
Consumer Real Estate [Member] \| All Other Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	422,889	433,672
Consumer Real Estate [Member] \| Purchased Credit Impaired Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	9,597	10,258
Construction and Land Development [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	285,973	278,075
Construction and Land Development [Member] \| All Other Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	280,623	272,727
Construction and Land Development [Member] \| Purchased Credit Impaired Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	5,350	5,348
Commercial and Industrial [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	686,010	634,446
Commercial and Industrial [Member] \| All Other Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	685,707	634,138
Commercial and Industrial [Member] \| Purchased Credit Impaired Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	303	308
Consumer and Other [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	12,019	12,816
Consumer and Other [Member] \| All Other Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	11,998	12,789
Consumer and Other [Member] \| Purchased Credit Impaired Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	21	27
Performing [Member] \| All Other Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	2,452,248	2,344,846
Performing [Member] \| Commercial Real Estate [Member] \| All Other Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	1,053,610	992,982
Performing [Member] \| Consumer Real Estate [Member] \| All Other Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	420,419	432,356
Performing [Member] \| Construction and Land Development [Member] \| All Other Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	280,623	272,727
Performing [Member] \| Commercial and Industrial [Member] \| All Other Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	685,598	633,992
Performing [Member] \| Consumer and Other [Member] \| All Other Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	11,998	12,789
Impaired Loans [Member] \| All Other Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	5,733	5,333
Impaired Loans [Member] \| Commercial Real Estate [Member] \| All Other Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	3,154	3,871
Impaired Loans [Member] \| Consumer Real Estate [Member] \| All Other Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	2,470	1,316
Impaired Loans [Member] \| Commercial and Industrial [Member] \| All Other Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	$ 109	$ 146

Loans and Allowance for Loan _6

Loans and Allowance for Loan Losses - ALL by Loan Classification (Details) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020	Mar. 31, 2020	Dec. 31, 2019
Accounts, Notes, Loans and Financing Receivable [Line Items]
Allowance for loan losses	$ 18,370	$ 18,346	$ 13,431	$ 10,243
All Other Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Allowance for loan losses	17,994	18,037
Purchased Credit Impaired Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Allowance for loan losses	376	309
Performing [Member] \| All Other Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Allowance for loan losses	17,502	17,800
Impaired Loans [Member] \| All Other Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Allowance for loan losses	492	237
Commercial Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Allowance for loan losses	7,637	7,579	5,963	4,508
Commercial Real Estate [Member] \| All Other Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Allowance for loan losses	7,637	7,579
Commercial Real Estate [Member] \| Performing [Member] \| All Other Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Allowance for loan losses	7,386	7,579
Commercial Real Estate [Member] \| Impaired Loans [Member] \| All Other Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Allowance for loan losses	251
Consumer Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Allowance for loan losses	3,308	3,471	3,301	2,576
Consumer Real Estate [Member] \| All Other Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Allowance for loan losses	3,150	3,383
Consumer Real Estate [Member] \| Purchased Credit Impaired Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Allowance for loan losses	158	88
Consumer Real Estate [Member] \| Performing [Member] \| All Other Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Allowance for loan losses	3,018	3,267
Consumer Real Estate [Member] \| Impaired Loans [Member] \| All Other Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Allowance for loan losses	132	116
Construction and Land Development [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Allowance for loan losses	1,968	2,076	1,484	1,127
Construction and Land Development [Member] \| All Other Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Allowance for loan losses	1,968	2,076
Construction and Land Development [Member] \| Performing [Member] \| All Other Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Allowance for loan losses	1,968	2,076
Commercial and Industrial [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Allowance for loan losses	5,347	5,107	2,557	1,957
Commercial and Industrial [Member] \| All Other Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Allowance for loan losses	5,131	4,889
Commercial and Industrial [Member] \| Purchased Credit Impaired Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Allowance for loan losses	216	218
Commercial and Industrial [Member] \| Performing [Member] \| All Other Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Allowance for loan losses	5,022	4,768
Commercial and Industrial [Member] \| Impaired Loans [Member] \| All Other Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Allowance for loan losses	109	121
Consumer and Other [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Allowance for loan losses	110	113	$ 126	$ 75
Consumer and Other [Member] \| All Other Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Allowance for loan losses	108	110
Consumer and Other [Member] \| Purchased Credit Impaired Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Allowance for loan losses	2	3
Consumer and Other [Member] \| Performing [Member] \| All Other Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Allowance for loan losses	$ 108	$ 110

Loans and Allowance for Loan _7

Loans and Allowance for Loan Losses - ALL Roll Forward (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Allowance for Loan and Lease Losses [Roll Forward]
Beginning balance	$ 18,346	$ 10,243
Charged off loans	(120)	(86)
Recoveries of charge-offs	77	74
Provision charged to expense	67	3,200
Ending balance	18,370	13,431
Commercial Real Estate [Member]
Allowance for Loan and Lease Losses [Roll Forward]
Beginning balance	7,579	4,508
Recoveries of charge-offs	3	2
Provision charged to expense	55	1,453
Ending balance	7,637	5,963
Consumer Real Estate [Member]
Allowance for Loan and Lease Losses [Roll Forward]
Beginning balance	3,471	2,576
Charged off loans		(2)
Recoveries of charge-offs	16	6
Provision charged to expense	(179)	721
Ending balance	3,308	3,301
Construction and Land Development [Member]
Allowance for Loan and Lease Losses [Roll Forward]
Beginning balance	2,076	1,127
Recoveries of charge-offs		2
Provision charged to expense	(108)	355
Ending balance	1,968	1,484
Commercial and Industrial [Member]
Allowance for Loan and Lease Losses [Roll Forward]
Beginning balance	5,107	1,957
Charged off loans		(8)
Recoveries of charge-offs	3	42
Provision charged to expense	237	566
Ending balance	5,347	2,557
Consumer and Other [Member]
Allowance for Loan and Lease Losses [Roll Forward]
Beginning balance	113	75
Charged off loans	(120)	(76)
Recoveries of charge-offs	55	22
Provision charged to expense	62	105
Ending balance	$ 110	$ 126

Loans and Allowance for Loan _8

Loans and Allowance for Loan Losses - Loan Risk Rating (Details) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020
Financing Receivable, Recorded Investment [Line Items]
Total loans	$ 2,487,129	$ 2,382,243
Commercial Real Estate [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	1,070,641	1,012,976
Consumer Real Estate [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	432,486	443,930
Construction and Land Development [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	285,973	278,075
Commercial and Industrial [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	686,010	634,446
Consumer and Other [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	12,019	12,816
All Other Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	2,457,981	2,350,179
All Other Loans [Member] \| Pass [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	2,402,737	2,247,263
All Other Loans [Member] \| Watch [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	44,190	91,611
All Other Loans [Member] \| Special Mention [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	4,263	4,812
All Other Loans [Member] \| Substandard [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	6,743	6,359
All Other Loans [Member] \| Doubtful [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	48	134
All Other Loans [Member] \| Commercial Real Estate [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	1,056,764	996,853
All Other Loans [Member] \| Commercial Real Estate [Member] \| Pass [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	1,011,291	922,153
All Other Loans [Member] \| Commercial Real Estate [Member] \| Watch [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	38,170	66,287
All Other Loans [Member] \| Commercial Real Estate [Member] \| Special Mention [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	3,922	4,446
All Other Loans [Member] \| Commercial Real Estate [Member] \| Substandard [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	3,381	3,967
All Other Loans [Member] \| Consumer Real Estate [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	422,889	433,672
All Other Loans [Member] \| Consumer Real Estate [Member] \| Pass [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	418,604	417,302
All Other Loans [Member] \| Consumer Real Estate [Member] \| Watch [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	1,234	14,218
All Other Loans [Member] \| Consumer Real Estate [Member] \| Special Mention [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	44	46
All Other Loans [Member] \| Consumer Real Estate [Member] \| Substandard [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	3,007	2,020
All Other Loans [Member] \| Consumer Real Estate [Member] \| Doubtful [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans		86
All Other Loans [Member] \| Construction and Land Development [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	280,623	272,727
All Other Loans [Member] \| Construction and Land Development [Member] \| Pass [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	280,299	269,350
All Other Loans [Member] \| Construction and Land Development [Member] \| Watch [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	245	3,296
All Other Loans [Member] \| Construction and Land Development [Member] \| Substandard [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	79	81
All Other Loans [Member] \| Commercial and Industrial [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	685,707	634,138
All Other Loans [Member] \| Commercial and Industrial [Member] \| Pass [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	680,635	625,836
All Other Loans [Member] \| Commercial and Industrial [Member] \| Watch [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	4,489	7,673
All Other Loans [Member] \| Commercial and Industrial [Member] \| Special Mention [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	297	320
All Other Loans [Member] \| Commercial and Industrial [Member] \| Substandard [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	238	261
All Other Loans [Member] \| Commercial and Industrial [Member] \| Doubtful [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	48	48
All Other Loans [Member] \| Consumer and Other [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	11,998	12,789
All Other Loans [Member] \| Consumer and Other [Member] \| Pass [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	11,908	12,622
All Other Loans [Member] \| Consumer and Other [Member] \| Watch [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	52	137
All Other Loans [Member] \| Consumer and Other [Member] \| Substandard [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	38	30
Purchased Credit Impaired Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	29,148	32,064
Purchased Credit Impaired Loans [Member] \| Pass [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	20,968	20,749
Purchased Credit Impaired Loans [Member] \| Watch [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	5,204	7,427
Purchased Credit Impaired Loans [Member] \| Special Mention [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	75	76
Purchased Credit Impaired Loans [Member] \| Substandard [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	2,901	3,812
Purchased Credit Impaired Loans [Member] \| Commercial Real Estate [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	13,877	16,123
Purchased Credit Impaired Loans [Member] \| Commercial Real Estate [Member] \| Pass [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	11,088	11,072
Purchased Credit Impaired Loans [Member] \| Commercial Real Estate [Member] \| Watch [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	1,592	3,381
Purchased Credit Impaired Loans [Member] \| Commercial Real Estate [Member] \| Special Mention [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	17	19
Purchased Credit Impaired Loans [Member] \| Commercial Real Estate [Member] \| Substandard [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	1,180	1,651
Purchased Credit Impaired Loans [Member] \| Consumer Real Estate [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	9,597	10,258
Purchased Credit Impaired Loans [Member] \| Consumer Real Estate [Member] \| Pass [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	8,173	8,382
Purchased Credit Impaired Loans [Member] \| Consumer Real Estate [Member] \| Watch [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	206	224
Purchased Credit Impaired Loans [Member] \| Consumer Real Estate [Member] \| Special Mention [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	58	57
Purchased Credit Impaired Loans [Member] \| Consumer Real Estate [Member] \| Substandard [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	1,160	1,595
Purchased Credit Impaired Loans [Member] \| Construction and Land Development [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	5,350	5,348
Purchased Credit Impaired Loans [Member] \| Construction and Land Development [Member] \| Pass [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	1,430	1,008
Purchased Credit Impaired Loans [Member] \| Construction and Land Development [Member] \| Watch [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	3,405	3,820
Purchased Credit Impaired Loans [Member] \| Construction and Land Development [Member] \| Substandard [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	515	520
Purchased Credit Impaired Loans [Member] \| Commercial and Industrial [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	303	308
Purchased Credit Impaired Loans [Member] \| Commercial and Industrial [Member] \| Pass [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	257	262
Purchased Credit Impaired Loans [Member] \| Commercial and Industrial [Member] \| Substandard [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	46	46
Purchased Credit Impaired Loans [Member] \| Consumer and Other [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	21	27
Purchased Credit Impaired Loans [Member] \| Consumer and Other [Member] \| Pass [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	20	25
Purchased Credit Impaired Loans [Member] \| Consumer and Other [Member] \| Watch [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	$ 1	$ 2

Loans and Allowance for Loan _9

Loans and Allowance for Loan Losses - Past Due Loans (Details) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020
Financing Receivable, Recorded Investment, Past Due [Line Items]
Nonaccrual restructured loans	$ 4,739	$ 5,633
Total Past Due	10,427	8,235
Current Loans	2,447,554	2,341,944
Total loans	2,487,129	2,382,243
Financial Asset, 30 to 59 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Past due and accruing	2,845	2,321
Financial Asset, 60 to 89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Past due and accruing	1,348	132
Past Due 90 Days or More and Accruing [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Past due and accruing	1,495	149
Commercial Real Estate [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Nonaccrual restructured loans	3,155	3,740
Total Past Due	5,215	3,941
Current Loans	1,051,549	992,912
Total loans	1,070,641	1,012,976
Commercial Real Estate [Member] \| Financial Asset, 30 to 59 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Past due and accruing	565	134
Commercial Real Estate [Member] \| Past Due 90 Days or More and Accruing [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Past due and accruing	1,495	67
Consumer Real Estate [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Nonaccrual restructured loans	1,481	1,823
Total Past Due	3,785	3,872
Current Loans	419,104	429,800
Total loans	432,486	443,930
Consumer Real Estate [Member] \| Financial Asset, 30 to 59 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Past due and accruing	968	1,916
Consumer Real Estate [Member] \| Financial Asset, 60 to 89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Past due and accruing	1,336	51
Consumer Real Estate [Member] \| Past Due 90 Days or More and Accruing [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Past due and accruing		82
Construction and Land Development [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Nonaccrual restructured loans	11	12
Total Past Due	654	257
Current Loans	279,969	272,470
Total loans	285,973	278,075
Construction and Land Development [Member] \| Financial Asset, 30 to 59 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Past due and accruing	643	245
Commercial and Industrial [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Nonaccrual restructured loans	60	36
Total Past Due	738	124
Current Loans	684,969	634,014
Total loans	686,010	634,446
Commercial and Industrial [Member] \| Financial Asset, 30 to 59 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Past due and accruing	666	12
Commercial and Industrial [Member] \| Financial Asset, 60 to 89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Past due and accruing	12	76
Consumer and Other [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Nonaccrual restructured loans	32	22
Total Past Due	35	41
Current Loans	11,963	12,748
Total loans	12,019	12,816
Consumer and Other [Member] \| Financial Asset, 30 to 59 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Past due and accruing	3	14
Consumer and Other [Member] \| Financial Asset, 60 to 89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Past due and accruing		5
Purchased Credit Impaired Loans [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Current Loans	29,148	32,064
Total loans	29,148	32,064
Purchased Credit Impaired Loans [Member] \| Commercial Real Estate [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Current Loans	13,877	16,123
Total loans	13,877	16,123
Purchased Credit Impaired Loans [Member] \| Consumer Real Estate [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Current Loans	9,597	10,258
Total loans	9,597	10,258
Purchased Credit Impaired Loans [Member] \| Construction and Land Development [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Current Loans	5,350	5,348
Total loans	5,350	5,348
Purchased Credit Impaired Loans [Member] \| Commercial and Industrial [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Current Loans	303	308
Total loans	303	308
Purchased Credit Impaired Loans [Member] \| Consumer and Other [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Current Loans	21	27
Total loans	$ 21	$ 27

Loans and Allowance for Loan_10

Loans and Allowance for Loan Losses - Impaired Loan Portfolio (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Dec. 31, 2020
Financing Receivable, Impaired [Line Items]
Impaired loans with a valuation allowance, Related Allowance	$ 868		$ 546
Total impaired loans, Recorded Investment	7,226		7,451
Total impaired loans, Unpaid Principal Balance	7,334		7,674
Total impaired loans, Average Recorded Investment	7,036	$ 4,681
Total impaired loans, Interest Income Recognized	145	22
Consumer Real Estate [Member]
Financing Receivable, Impaired [Line Items]
Impaired loans without a valuation allowance, Recorded Investment	1,880		888
Impaired loans without a valuation allowance, Unpaid Principal Balance	1,882		888
All Other Loans [Member]
Financing Receivable, Impaired [Line Items]
Impaired loans without a valuation allowance, Recorded Investment	2,010		4,759
Impaired loans without a valuation allowance, Unpaid Principal Balance	2,012		4,760
Impaired loans with a valuation allowance, Recorded Investment	3,723		574
Impaired loans with a valuation allowance, Unpaid Principal Balance	3,726		574
Impaired loans with a valuation allowance, Related Allowance	492		237
Impaired loans without a valuation allowance, Average Recorded Investment	3,385	1,323
Impaired loans without a valuation allowance, Interest Income Recognized	13	7
Impaired loans with a valuation allowance, Average Recorded Investment	2,149	1,341
Impaired loans with a valuation allowance, Interest Income Recognized	109	13
All Other Loans [Member] \| Commercial Real Estate [Member]
Financing Receivable, Impaired [Line Items]
Impaired loans without a valuation allowance, Recorded Investment	130		3,871
Impaired loans without a valuation allowance, Unpaid Principal Balance	130		3,872
Impaired loans with a valuation allowance, Recorded Investment	3,155
Impaired loans with a valuation allowance, Unpaid Principal Balance	3,155
Impaired loans with a valuation allowance, Related Allowance	251
Impaired loans without a valuation allowance, Average Recorded Investment	2,001	196
Impaired loans without a valuation allowance, Interest Income Recognized	1	3
Impaired loans with a valuation allowance, Average Recorded Investment	1,577	198
Impaired loans with a valuation allowance, Interest Income Recognized	102	2
All Other Loans [Member] \| Consumer Real Estate [Member]
Financing Receivable, Impaired [Line Items]
Impaired loans with a valuation allowance, Recorded Investment	459		428
Impaired loans with a valuation allowance, Unpaid Principal Balance	462		428
Impaired loans with a valuation allowance, Related Allowance	132		116
Impaired loans without a valuation allowance, Average Recorded Investment	1,384	550
Impaired loans without a valuation allowance, Interest Income Recognized	12	4
Impaired loans with a valuation allowance, Average Recorded Investment	444	984
Impaired loans with a valuation allowance, Interest Income Recognized	5	9
All Other Loans [Member] \| Construction and Land Development [Member]
Financing Receivable, Impaired [Line Items]
Impaired loans without a valuation allowance, Average Recorded Investment		577
All Other Loans [Member] \| Commercial and Industrial [Member]
Financing Receivable, Impaired [Line Items]
Impaired loans with a valuation allowance, Recorded Investment	109		146
Impaired loans with a valuation allowance, Unpaid Principal Balance	109		146
Impaired loans with a valuation allowance, Related Allowance	109		121
Impaired loans with a valuation allowance, Average Recorded Investment	128	159
Impaired loans with a valuation allowance, Interest Income Recognized	2	2
Purchased Credit Impaired Loans [Member]
Financing Receivable, Impaired [Line Items]
Impaired loans with a valuation allowance, Recorded Investment	1,493		2,118
Impaired loans with a valuation allowance, Unpaid Principal Balance	1,596		2,340
Impaired loans with a valuation allowance, Related Allowance	376		309
Impaired loans with a valuation allowance, Average Recorded Investment	1,502	2,017
Impaired loans with a valuation allowance, Interest Income Recognized	23	2
Purchased Credit Impaired Loans [Member] \| Commercial Real Estate [Member]
Financing Receivable, Impaired [Line Items]
Impaired loans with a valuation allowance, Average Recorded Investment		964
Impaired loans with a valuation allowance, Interest Income Recognized		1
Purchased Credit Impaired Loans [Member] \| Consumer Real Estate [Member]
Financing Receivable, Impaired [Line Items]
Impaired loans with a valuation allowance, Recorded Investment	1,210		1,827
Impaired loans with a valuation allowance, Unpaid Principal Balance	1,347		2,086
Impaired loans with a valuation allowance, Related Allowance	158		88
Impaired loans with a valuation allowance, Average Recorded Investment	1,215	456
Impaired loans with a valuation allowance, Interest Income Recognized	22	1
Purchased Credit Impaired Loans [Member] \| Construction and Land Development [Member]
Financing Receivable, Impaired [Line Items]
Impaired loans with a valuation allowance, Average Recorded Investment		231
Purchased Credit Impaired Loans [Member] \| Commercial and Industrial [Member]
Financing Receivable, Impaired [Line Items]
Impaired loans with a valuation allowance, Recorded Investment	266		270
Impaired loans with a valuation allowance, Unpaid Principal Balance	233		234
Impaired loans with a valuation allowance, Related Allowance	216		218
Impaired loans with a valuation allowance, Average Recorded Investment	268	355
Impaired loans with a valuation allowance, Interest Income Recognized	1
Purchased Credit Impaired Loans [Member] \| Consumer and Other [Member]
Financing Receivable, Impaired [Line Items]
Impaired loans with a valuation allowance, Recorded Investment	17		21
Impaired loans with a valuation allowance, Unpaid Principal Balance	16		20
Impaired loans with a valuation allowance, Related Allowance	2		$ 3
Impaired loans with a valuation allowance, Average Recorded Investment	$ 19	$ 11

Loans and Allowance for Loan_11

Loans and Allowance for Loan Losses - Purchased Credit Impaired Loans (Details) - Purchased Credit Impaired Loans [Member] - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities Acquired During Period [Line Items]
Total loans	$ 40,785	$ 44,973
Less remaining purchase discount	(11,637)	(12,909)
Total loans, net of purchase discount	29,148	32,064
Less: Allowance for loan losses	(376)	(309)
Carrying amount, net of allowance	28,772	31,755
Commercial Real Estate [Member]
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities Acquired During Period [Line Items]
Total loans	21,221	23,787
Consumer Real Estate [Member]
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities Acquired During Period [Line Items]
Total loans	12,011	12,692
Construction and Land Development [Member]
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities Acquired During Period [Line Items]
Total loans	968	1,812
Commercial and Industrial [Member]
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities Acquired During Period [Line Items]
Total loans	6,463	6,521
Consumer and Other [Member]
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities Acquired During Period [Line Items]
Total loans	$ 122	$ 161

Loans and Allowance for Loan_12

Loans and Allowance for Loan Losses - Accretable Yield Roll Forward (Details) - Purchased Credit Impaired Loans [Member] - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Accretable Yield Movement Schedule [Roll Forward]
Accretable yield, beginning of period	$ 16,889	$ 8,454
Additions		2,515
Accretion income	(1,931)	(2,077)
Reclassification	337	1,916
Other changes, net	(590)	171
Accretable yield, end of period	$ 14,705	$ 10,979

Goodwill and Intangible Asset_2

Goodwill and Intangible Assets (Narrative) (Details) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Dec. 31, 2020	Dec. 31, 2019
Goodwill, impairment loss			$ 0
Amortization of intangibles	$ 444,000	$ 362,000
Goodwill	74,458,000		$ 74,135,000	$ 65,614,000
Core Deposits [Member]
Amortization of intangibles	$ 397,000	$ 362,000
Customer Relationships [Member]
Intangible asset, useful life	10 years
Trade Names [Member]
Intangible asset, useful life	5 years

Goodwill and Intangible Asset_3

Goodwill and Intangible Assets - Schedule of Goodwill (Details) - USD ($) $ in Thousands	Mar. 01, 2020	Mar. 31, 2021	Dec. 31, 2020
Goodwill [Roll Forward]
Goodwill, Beginning Balance		$ 74,135	$ 65,614
Acquisition of PFG		323	8,521
Goodwill, Ending Balance		74,458	$ 74,135
Progressive Financial Group Inc. [Member]
Goodwill [Roll Forward]
Adjustment to values initially recorded for acquisitions	$ (231)
Goodwill, Ending Balance	$ 8,800	$ 8,844

Goodwill and Intangible Asset_4

Goodwill and Intangible Assets - Schedule of Finite-Lived Intangible Assets (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Mar. 31, 2021	Dec. 31, 2020	Jan. 01, 2020
Finite-lived Intangible Assets [Roll Forward]
Acquisition of PFG	$ 2,497
Balance, gross core deposit intangible	17,047
Finite Lived Intangible Assets Accumulated Amortization [Abstract]
Gross Carrying Amount	17,047		$ 17,047	$ 14,550
Less: accumulated amortization		$ (5,155)	(4,711)
Total		11,892	12,336
Core Deposits [Member]
Finite-lived Intangible Assets [Roll Forward]
Balance, beginning of period	14,550
Acquisition of PFG	1,370
Balance, gross core deposit intangible	15,920
Finite Lived Intangible Assets Accumulated Amortization [Abstract]
Gross Carrying Amount	15,920		15,920
Less: accumulated amortization		(4,935)	(4,540)
Total		10,985	11,380
Customer Relationships [Member]
Finite-lived Intangible Assets [Roll Forward]
Acquisition of PFG	1,064
Balance, gross core deposit intangible	1,064
Finite Lived Intangible Assets Accumulated Amortization [Abstract]
Gross Carrying Amount	1,064		1,064
Less: accumulated amortization		(206)	(161)
Total		858	903
Trade Names [Member]
Finite-lived Intangible Assets [Roll Forward]
Acquisition of PFG	63
Balance, gross core deposit intangible	63
Finite Lived Intangible Assets Accumulated Amortization [Abstract]
Gross Carrying Amount	$ 63		63
Less: accumulated amortization		(14)	(10)
Total		$ 49	$ 53

Goodwill and Intangible Asset_5

Goodwill and Intangible Assets - Schedule of Finite-Lived Intangible Assets, Future Amortization Expense (Details) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
Remainder of 2021	$ 1,316
2022	1,697
2023	1,636
2024	1,588
2025	1,531
Thereafter	4,124
Total	$ 11,892	$ 12,336

Borrowings and Line of Credit -

Borrowings and Line of Credit - Additional Information (Details) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020
Debt Instrument [Line Items]
Borrowings	$ 82,600	$ 81,200
Other borrowings	392	396
Securities sold under agreements to repurchase	7,250	5,803
Carrying value of securities pledged as collateral	6,800	$ 7,600
Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Line of credit facility, maximum borrowing capacity	25,000
Outstanding borrowings	$ 0

Borrowings and Line of Credit_2

Borrowings and Line of Credit - Schedule of debt (Details) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020
Borrowings and Line of Credit [Abstract]
Securities sold under agreements to repurchase	$ 7,250	$ 5,803
Long-term federal home loan bank advances	75,000	75,000
Other Borrowings	392	396
Total	$ 82,642	$ 81,199

Employee Benefit Plans (Narrati

Employee Benefit Plans (Narrative) (Details) $ in Thousands	3 Months Ended
Employee Benefit Plans (Narrative) (Details) $ in Thousands	Mar. 31, 2021USD ($)planshares	Mar. 31, 2020USD ($)shares
Defined Benefit Plan Disclosure [Line Items]
Defined contribution plan, cost recognized	$ 288	$ 251
Number of stock option plans \| plan	1
Deferred tax expense from stock options exercised	$ 1	$ 23
Unrecognized compensation cost	$ 0
Shares vested (in shares) \| shares	0	0
Stock Options [Member]
Defined Benefit Plan Disclosure [Line Items]
Options, exercises in period, intrinsic value	$ 192	$ 65
Options, outstanding, intrinsic value	944
Proceeds from options exercised	147
Stock Appreciation Rights (SARs) [Member]
Defined Benefit Plan Disclosure [Line Items]
Share-based compensation expense	$ 49
Share-based compensation income		118
Granted (in shares) \| shares	22,000
Restricted Stock [Member]
Defined Benefit Plan Disclosure [Line Items]
Share-based compensation expense	$ 201	$ 110
Unrecognized compensation cost	$ 1,800
Unrecognized compensation costs, period for recognition	3 years 2 months 8 days
Grant-date fair value	$ 88
Vested (in shares) \| shares	3,918
2015 Stock Incentive Plan [Member]
Defined Benefit Plan Disclosure [Line Items]
Rights issued (in shares) \| shares	21,886
Rights available for grant (in shares) \| shares	1,834,427
Cornerstone Bancshares, Inc. Long-Term Incentive Plan [Member]
Defined Benefit Plan Disclosure [Line Items]
Rights issued (in shares) \| shares	19,250
Cornerstone Non-Qualified Plan Options [Member]
Defined Benefit Plan Disclosure [Line Items]
Rights issued (in shares) \| shares	40,250
Capstone Stock Option Plan [Member]
Defined Benefit Plan Disclosure [Line Items]
Rights issued (in shares) \| shares	2,266
401 (k) Matching Range One [Member] \| Deferred Salary Reduction Plan [Member]
Defined Benefit Plan Disclosure [Line Items]
Employer matching contribution, percent of match	100.00%
Employer matching contribution, percent of employees gross pay	3.00%
401 (k) Matching Range Two [Member] \| Deferred Salary Reduction Plan [Member]
Defined Benefit Plan Disclosure [Line Items]
Employer matching contribution, percent of match	50.00%
Employer matching contribution, percent of employees gross pay	2.00%

Employee Benefit Plans - Stock

Employee Benefit Plans - Stock Option Activity (Details) - Officer and Employee Plans [Member]	3 Months Ended
	Mar. 31, 2021$ / sharesshares
Number
Outstanding (in shares) \| shares	99,617
Exercised (in shares) \| shares	(15,965)
Outstanding (in shares) \| shares	83,652
Weighted Average Exercisable Price
Weighted Average Exercisable Price, Outstanding (in dollars per share) \| $ / shares	$ 10.19
Weighted Average Exercisable Price Exercised (in dollars per share) \| $ / shares	9.24
Weighted Average Exercise Price, Outstanding (in dollars per share) \| $ / shares	$ 10.37

Employee Benefit Plans (Options

Employee Benefit Plans (Options Outstanding by Exercise Price Range) (Details) - Officer and Employee Plans [Member] - $ / shares	3 Months Ended
	Mar. 31, 2021	Dec. 31, 2020
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Exercise Prices (in dollars per share)	$ 10.37	$ 10.19
Number Outstanding (in shares)	83,652	99,617
Options Outstanding, Weighted Average Remaining Life	2 years 6 months 7 days
Options Outstanding, Weighted Average Exercise Price (in dollars per share)	$ 10.37
Exercisable (in shares)	83,652
Options Exercisable, Weighted Average Exercise Price (in dollars per share)	$ 10.37
6.60 [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Exercise Prices (in dollars per share)	$ 6.60
Number Outstanding (in shares)	19,250
Options Outstanding, Weighted Average Remaining Life	11 months 12 days
Options Outstanding, Weighted Average Exercise Price (in dollars per share)	$ 6.60
Exercisable (in shares)	19,250
Options Exercisable, Weighted Average Exercise Price (in dollars per share)	$ 6.60
9.48 [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Exercise Prices (in dollars per share)	$ 9.48
Number Outstanding (in shares)	18,000
Options Outstanding, Weighted Average Remaining Life	1 year 11 months 12 days
Options Outstanding, Weighted Average Exercise Price (in dollars per share)	$ 9.48
Exercisable (in shares)	18,000
Options Exercisable, Weighted Average Exercise Price (in dollars per share)	$ 9.48
9.60 [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Exercise Prices (in dollars per share)	$ 9.60
Number Outstanding (in shares)	22,250
Options Outstanding, Weighted Average Remaining Life	2 years 9 months
Options Outstanding, Weighted Average Exercise Price (in dollars per share)	$ 9.60
Exercisable (in shares)	22,250
Options Exercisable, Weighted Average Exercise Price (in dollars per share)	$ 9.60
11.76 [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Exercise Prices (in dollars per share)	$ 11.76
Number Outstanding (in shares)	2,266
Options Outstanding, Weighted Average Remaining Life	1 year 2 months 30 days
Options Outstanding, Weighted Average Exercise Price (in dollars per share)	$ 11.76
Exercisable (in shares)	2,266
Options Exercisable, Weighted Average Exercise Price (in dollars per share)	$ 11.76
15.05 [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Exercise Prices (in dollars per share)	$ 15.05
Number Outstanding (in shares)	21,886
Options Outstanding, Weighted Average Remaining Life	4 years 3 months 11 days
Options Outstanding, Weighted Average Exercise Price (in dollars per share)	$ 15.05
Exercisable (in shares)	21,886
Options Exercisable, Weighted Average Exercise Price (in dollars per share)	$ 15.05

Employee Benefit Plans (Schedul

Employee Benefit Plans (Schedule of Non-vested Restricted Stock) (Details) - Restricted Stock [Member]	3 Months Ended
	Mar. 31, 2021$ / sharesshares
Number
Nonvested, beginning of period (in shares) \| shares	100,218
Granted (in shares) \| shares	48,967
Vested (in shares) \| shares	(3,918)
Nonvested, end of period (in shares) \| shares	145,267
Weighted Average Grant-Date Fair Value
Nonvested, beginning balance (in dollars per share) \| $ / shares	$ 19.07
Granted (in dollars per share) \| $ / shares	20.08
Vested (in dollars per share) \| $ / shares	22.44
Nonvested, ending balance (in dollars per share) \| $ / shares	$ 19.32

Employee Benefit Plans - Stoc_2

Employee Benefit Plans - Stock Appreciation Right Activity (Details) - Stock Appreciation Rights (SARs) [Member]	3 Months Ended
	Mar. 31, 2021$ / sharesshares
Number
Outstanding (in shares) \| shares	73,000
Stock awards (in shares) \| shares	22,000
Outstanding (in shares) \| shares	95,000
Weighted Average Exercisable Price
Weighted Average Exercisable Price, Outstanding (in dollars per share) \| $ / shares	$ 19.02
Granted (in dollars per share) \| $ / shares	20.70
Weighted Average Exercise Price, Outstanding (in dollars per share) \| $ / shares	$ 19.41

Employee Benefit Plans - SARs O

Employee Benefit Plans - SARs Outstanding by Exercise Price Range (Details) - Stock Appreciation Rights (SARs) [Member] - $ / shares	3 Months Ended
	Mar. 31, 2021	Dec. 31, 2020
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Exercise Prices (in dollars per share)	$ 19.41	$ 19.02
Number Outstanding (in shares)	95,000	73,000
SARs Outstanding, Weighted Average Remaining Life	2 years 18 days
SARs Outstanding, Weighted Average Exercise Price (in dollars per share)	$ 19.41
SARs Exercisable, Number Exercisable (in shares)	34,000
SARs Exercisable, Weighted Average Exercise Price (in dollars per share)	$ 21.61
15.19 [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Exercise Prices (in dollars per share)	$ 15.19
Number Outstanding (in shares)	18,000
SARs Outstanding, Weighted Average Remaining Life	2 years 9 months
SARs Outstanding, Weighted Average Exercise Price (in dollars per share)	$ 15.19
18.12 [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Exercise Prices (in dollars per share)	$ 18.12
Number Outstanding (in shares)	21,000
SARs Outstanding, Weighted Average Remaining Life	1 year 9 months
SARs Outstanding, Weighted Average Exercise Price (in dollars per share)	$ 18.12
21.70 [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Exercise Prices (in dollars per share)	$ 20.70
Number Outstanding (in shares)	22,000
SARs Outstanding, Weighted Average Remaining Life	3 years 9 months 3 days
SARs Outstanding, Weighted Average Exercise Price (in dollars per share)	$ 20.70
21.61 [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Exercise Prices (in dollars per share)	$ 21.61
Number Outstanding (in shares)	34,000
SARs Outstanding, Weighted Average Remaining Life	9 months
SARs Outstanding, Weighted Average Exercise Price (in dollars per share)	$ 21.61
SARs Exercisable, Number Exercisable (in shares)	34,000
SARs Exercisable, Weighted Average Exercise Price (in dollars per share)	$ 21.61

Commitments and Contingencies_2

Commitments and Contingencies (Details) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020
Commitments and Contingencies Disclosure [Abstract]
Commitments to extend credit	$ 542,825	$ 476,841
Standby letters of credit	$ 6,920	$ 5,261

Fair Value Disclosures - Assets

Fair Value Disclosures - Assets and Liabilities Measured on Recurring Basis (Details) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Securities available-for-sale, at fair value	$ 250,937	$ 215,634
Fair Value, Assets, Level 1 to Level 2 Transfers, Amount	0
Fair Value, Assets, Level 2 to Level 1 Transfers, Amount	0
Fair Value, Liabilities, Level 1 to Level 2 Transfers, Amount	0
Fair Value, Liabilities, Level 2 to Level 1 Transfers, Amount	0
Fair Value, Inputs, Level 2 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Securities available-for-sale, at fair value	250,937	215,634
Derivative financial instruments	4,008	6,174
US Government-sponsored Enterprises Debt Securities [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Securities available-for-sale, at fair value	72,257	30,530
Municipal securities [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Securities available-for-sale, at fair value	90,129	91,989
Other Debt Securities [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Securities available-for-sale, at fair value	26,055	25,118
Mortgage-backed securities (GSEs) [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Securities available-for-sale, at fair value	62,496	67,997
Fair Value, Recurring [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Securities available-for-sale, at fair value	250,937	215,634
Derivative financial instruments	4,008	6,174
Fair Value, Recurring [Member] \| Fair Value, Inputs, Level 2 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Securities available-for-sale, at fair value	250,937	215,634
Derivative financial instruments	4,008	6,174
Fair Value, Recurring [Member] \| US Government-sponsored Enterprises Debt Securities [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Securities available-for-sale, at fair value	72,257	30,530
Fair Value, Recurring [Member] \| US Government-sponsored Enterprises Debt Securities [Member] \| Fair Value, Inputs, Level 2 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Securities available-for-sale, at fair value	72,257	30,530
Fair Value, Recurring [Member] \| Municipal securities [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Securities available-for-sale, at fair value	90,129	91,989
Fair Value, Recurring [Member] \| Municipal securities [Member] \| Fair Value, Inputs, Level 2 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Securities available-for-sale, at fair value	90,129	91,989
Fair Value, Recurring [Member] \| Other Debt Securities [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Securities available-for-sale, at fair value	26,055	25,118
Fair Value, Recurring [Member] \| Other Debt Securities [Member] \| Fair Value, Inputs, Level 2 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Securities available-for-sale, at fair value	26,055	25,118
Fair Value, Recurring [Member] \| Mortgage-backed securities (GSEs) [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Securities available-for-sale, at fair value	62,496	67,997
Fair Value, Recurring [Member] \| Mortgage-backed securities (GSEs) [Member] \| Fair Value, Inputs, Level 2 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Securities available-for-sale, at fair value	$ 62,496	$ 67,997

Fair Value Disclosures (Assets

Fair Value Disclosures (Assets and Liabilities Measured on Nonrecurring Basis) (Details) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Impaired loans	$ 4,348	$ 2,455
OREO	3,946	4,619
Fair Value, Inputs, Level 3 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Impaired loans	4,348	2,455
OREO	$ 3,946	$ 4,619

Fair Value Disclosures - Unobse

Fair Value Disclosures - Unobservable Inputs (Details) - USD ($)	Mar. 31, 2021	Dec. 31, 2020
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Impaired loans	$ 4,348,000	$ 2,455,000
OREO	3,946,000	4,619,000
Fair Value, Inputs, Level 3 [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Impaired loans	4,348,000	2,455,000
OREO	3,946,000	4,619,000
Appraisal And Discounted Cash Flow [Member] \| Fair Value, Nonrecurring [Member] \| Fair Value, Inputs, Level 3 [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Impaired loans	4,348,000	2,455,000
OREO	$ 3,946,000	$ 4,619,000
Appraisal And Discounted Cash Flow [Member] \| Measurement Input, Discount Rate [Member] \| Weighted Average [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Impaired loans, measurement input	17	9
OREO, measurement input	27	22

Fair Value Disclosures - Carryi

Fair Value Disclosures - Carrying Amount and Estimated Fair Value of Financial Instruments (Details) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020
Assets:
Securities available-for-sale, at fair value	$ 250,937	$ 215,634
Liabilities:
Noninterest-bearing demand deposits	777,968	685,957
Interest-bearing demand deposits	683,887	649,129
Time deposits	512,417	550,498
Carrying Amount [Member]
Assets:
Cash and cash equivalents	556,701	481,719
Securities available-for-sale, at fair value	250,937	215,634
Other investments	14,728	14,794
Loans, net and loans held for sale	2,476,629	2,375,618
Liabilities:
Noninterest-bearing demand deposits	777,968	685,957
Interest-bearing demand deposits	683,887	649,129
Money market and savings deposits	1,073,941	919,631
Time deposits	512,417	550,498
Borrowings	82,642	81,199
Subordinated debt	39,367	39,346
Derivative financial instruments	4,008	6,174
Estimated Fair Value [Member]
Assets:
Cash and cash equivalents	556,701	481,719
Securities available-for-sale, at fair value	250,937	215,634
Loans, net and loans held for sale	2,477,120	2,377,581
Liabilities:
Noninterest-bearing demand deposits	777,968	685,957
Interest-bearing demand deposits	683,887	649,129
Money market and savings deposits	1,073,941	919,631
Time deposits	515,440	554,120
Borrowings	83,743	82,892
Subordinated debt	40,866	40,550
Derivative financial instruments	4,008	6,174
Fair Value, Inputs, Level 1 [Member]
Assets:
Cash and cash equivalents	556,701	481,719
Fair Value, Inputs, Level 2 [Member]
Assets:
Securities available-for-sale, at fair value	250,937	215,634
Liabilities:
Noninterest-bearing demand deposits	777,968	685,957
Interest-bearing demand deposits	683,887	649,129
Money market and savings deposits	1,073,941	919,631
Time deposits	515,440	554,120
Borrowings	83,743	82,892
Derivative financial instruments	4,008	6,174
Fair Value, Inputs, Level 3 [Member]
Assets:
Loans, net and loans held for sale	2,477,120	2,377,581
Liabilities:
Subordinated debt	$ 40,866	$ 40,550

Derivatives - Fair Value Hedges

Derivatives - Fair Value Hedges on Balance Sheet (Details) - Interest Rate Swap Liability [Member] - Designated as Hedging Instrument [Member] - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2021	Dec. 31, 2020
Derivatives, Fair Value [Line Items]
Weighted Average Remaining Maturity (In Years)	6 years 2 months 4 days	7 years 1 month 17 days
Weighted Average Pay Rate	3.09%	3.08%
Notional Amount	$ 36,000	$ 36,000
Estimated Fair Value	$ (4,008)	$ (6,174)

Derivatives - Fair Value Hedg_2

Derivatives - Fair Value Hedges on Income Statement (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Derivative Instruments, Gain (Loss) [Line Items]
Reported interest income on tax-exempt securities	$ 259	$ 283
Interest Rate Swap [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Gain (loss) on fair value hedging relationship	(4,008)	(6,885)
Interest Rate Swap [Member] \| Designated as Hedging Instrument [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Interest income on tax-exempt securities	564	440
Effects of fair value hedge relationships	(305)	(157)
Reported interest income on tax-exempt securities	259	283
Gain (loss) on fair value hedging relationship	$ 4,008	$ 6,885

Derivatives - Fair Value Hedg_3

Derivatives - Fair Value Hedges in Balance Sheet (Details) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Carrying amount of hedged asset	$ 43,073	$ 44,017
Cumulative Amount of Fair Value Hedging Adjustment Included in the Carrying Amount of the Hedged Assets	$ 250	$ (1,063)

Leases - Lease Assets and Liabi

Leases - Lease Assets and Liabilities (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Dec. 31, 2020
Leases [Abstract]
Operating lease right-of-use assets	$ 4,588	$ 4,797
Operating Lease, Right-of-Use Asset, Statement of Financial Position [Extensible List]	Other Assets	Other Assets
Operating lease liabilities	$ 4,625	$ 4,827
Operating Lease, Liability, Statement of Financial Position [Extensible List]	Other Liabilities	Other Liabilities
Lessee, Operating Lease, Existence of Option to Extend [true false]	true

Leases (Narrative) (Details)

Leases (Narrative) (Details)	Mar. 31, 2021
Leases [Abstract]
Weighted average remaining lease term	11 years 3 months 25 days
Weighted average discount rate	2.73%

Leases - Lease Costs and Other

Leases - Lease Costs and Other Information (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Lease costs:
Operating lease costs	$ 240	$ 237
Variable lease costs	24	26
Total	264	263
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases	$ 233	$ 230

Leases - Future Minimum Payment

Leases - Future Minimum Payments (Details) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020
Leases [Abstract]
2022	$ 571
2023	623
2024	485
2025	366
2026	348
Thereafter	3,032
Total future minimum lease payments	5,425
Amounts representing interest	(800)
Present value of net future minimum lease payments	$ 4,625	$ 4,827

Regulatory Matters (Narrative)

Regulatory Matters (Narrative) (Details) - USD ($) $ / shares in Units, $ in Millions	3 Months Ended	12 Months Ended
	Mar. 31, 2021	Sep. 30, 2020
Banking and Thrift [Abstract]
Dividends	$ 5
Common stock dividends (in dollars per share)		$ 0.06

Regulatory Matters (Regulatory

Regulatory Matters (Regulatory Capital Levels) (Details) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020
SmartFinancial, Inc. [Member]
Compliance with Regulatory Capital Requirements under Banking Regulations [Line Items]
Total Capital (to Risk-Weighted Assets), Actual Amount	$ 337,484	$ 329,431
Tier 1 Capital (to Risk-Weighted Assets), Actual Amount	279,747	271,739
Common Equity Tier 1 Capital (to Risk-Weighted Assets), Actual Amount	279,747	271,739
Tier 1 Capital (to Average Assets), Actual Amount	$ 279,747	$ 271,739
Total Capital (to Risk-Weighted Assets), Actual Ratio (as a percent)	13.62%	14.07%
Tier 1 Capital (to Risk-Weighted Assets), Actual Ratio (as a percent)	11.29%	11.61%
Common Equity Tier 1 Capital (to Risk-Weighted Assets), Actual Ratio (as a percent)	11.29%	11.61%
Tier 1 Capital (to Average Assets), Actual Ratio (as a percent)	8.55%	8.70%
Total Capital (to Risk-Weighted Assets), Minimum for capital adequacy purposes Amount	$ 198,250	$ 187,303
Tier 1 Capital (to Risk-Weighted Assets), Minimum for capital adequacy purposes Amount	148,687	140,477
Common Equity Tier 1 Capital (to Risk-Weighted Assets), Minimum for capital adequacy purposes Amount	111,515	105,358
Tier 1 Capital (to Average Assets), Minimum for capital adequacy purposes Amount	$ 130,918	$ 125,002
Total Capital (to Risk-Weighted Assets), Minimum for capital adequacy purposes Ratio (as a percent)	8.00%	8.00%
Tier 1 Capital (to Risk-Weighted Assets), Minimum for capital adequacy purposes Ratio (as a percent)	6.00%	6.00%
Common Equity Tier 1 Capital (to Risk-Weighted Assets), Minimum for capital adequacy purposes Ratio (as a percent)	4.50%	4.50%
Tier 1 Capital (to Average Assets), Minimum for capital adequacy purposes Ratio (as a percent)	4.00%	4.00%
Smart Bank [Member]
Compliance with Regulatory Capital Requirements under Banking Regulations [Line Items]
Total Capital (to Risk-Weighted Assets), Actual Amount	$ 323,288	$ 317,660
Tier 1 Capital (to Risk-Weighted Assets), Actual Amount	304,918	299,314
Common Equity Tier 1 Capital (to Risk-Weighted Assets), Actual Amount	304,918	299,314
Tier 1 Capital (to Average Assets), Actual Amount	$ 304,918	$ 299,314
Total Capital (to Risk-Weighted Assets), Actual Ratio (as a percent)	13.05%	13.57%
Tier 1 Capital (to Risk-Weighted Assets), Actual Ratio (as a percent)	12.31%	12.78%
Common Equity Tier 1 Capital (to Risk-Weighted Assets), Actual Ratio (as a percent)	12.31%	12.78%
Tier 1 Capital (to Average Assets), Actual Ratio (as a percent)	9.33%	9.58%
Total Capital (to Risk-Weighted Assets), Minimum for capital adequacy purposes Amount	$ 198,174	$ 187,294
Tier 1 Capital (to Risk-Weighted Assets), Minimum for capital adequacy purposes Amount	148,631	140,470
Common Equity Tier 1 Capital (to Risk-Weighted Assets), Minimum for capital adequacy purposes Amount	111,473	105,353
Tier 1 Capital (to Average Assets), Minimum for capital adequacy purposes Amount	$ 130,783	$ 124,969
Total Capital (to Risk-Weighted Assets), Minimum for capital adequacy purposes Ratio (as a percent)	8.00%	8.00%
Tier 1 Capital (to Risk-Weighted Assets), Minimum for capital adequacy purposes Ratio (as a percent)	6.00%	6.00%
Common Equity Tier 1 Capital (to Risk-Weighted Assets), Minimum for capital adequacy purposes Ratio (as a percent)	4.50%	4.50%
Tier 1 Capital (to Average Assets), Minimum for capital adequacy purposes Ratio (as a percent)	4.00%	4.00%
Total Capital (to Risk-Weighted Assets), Minimum to be well capitalized under prompt corrective action provisions Amount	$ 247,718	$ 234,117
Tier 1 Capital (to Risk-Weighted Assets), Minimum to be well capitalized under prompt corrective action provisions Amount	198,174	187,294
Common Equity Tier 1 Capital (to Risk-Weighted Assets), Minimum to be well capitalized under prompt corrective action provisions Amount	161,017	152,176
Tier 1 Capital (to Average Assets), Minimum to be well capitalized under prompt corrective action provisions Amount	$ 163,479	$ 156,212
Total Capital (to Risk-Weighted Assets), Minimum to be well capitalized under prompt corrective action provisions Ratio (as a percent)	10.00%	10.00%
Tier 1 Capital (to Risk-Weighted Assets), Minimum to be well capitalized under prompt corrective action provisions Ratio (as a percent)	8.00%	8.00%
Common Equity Tier 1 Capital (to Risk-Weighted Assets), Minimum to be well capitalized under prompt corrective action provisions Ratio (as a percent)	6.50%	6.50%
Tier 1 Capital (to Average Assets), Minimum to be well capitalized under prompt corrective action provisions Ratio (as a percent)	5.00%	5.00%

Other comprehensive income (l_3

Other comprehensive income (loss) (Activity in Accumulated Other Comprehensive Income) (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
AOCI Attributable to Parent, Net of Tax [Roll Forward]
BALANCE	$ 357,168	$ 312,747
BALANCE	364,058	336,200
AOCI, Accumulated Gain (Loss), Debt Securities, Available-for-sale, Parent [Member]
AOCI Attributable to Parent, Net of Tax [Roll Forward]
BALANCE	2,968	391
Other comprehensive income (loss)	(2,070)	851
Net other comprehensive income (loss) during period	(2,070)	851
BALANCE	898	1,242
Accumulated Gain (Loss), Net, Cash Flow Hedge, Parent [Member]
AOCI Attributable to Parent, Net of Tax [Roll Forward]
BALANCE	(785)	(223)
Other comprehensive income (loss)	970	(2,266)
Net other comprehensive income (loss) during period	970	(2,266)
BALANCE	185	(2,489)
AOCI Attributable to Parent [Member]
AOCI Attributable to Parent, Net of Tax [Roll Forward]
BALANCE	2,183	168
Other comprehensive income (loss)	(1,100)	(1,415)
Net other comprehensive income (loss) during period	(1,100)	(1,415)
BALANCE	$ 1,083	$ (1,247)

Subsequent Events (Details)

Subsequent Events (Details) - Subsequent Event [Member] - USD ($)	May 03, 2021	Apr. 14, 2021	Apr. 13, 2021
Sevier County Bancshares Inc [Member]
Subsequent Event [Line Items]
Common shares to be converted (in shares)		0.4116
Number of consecutive trading days		10 days
Number of business days prior to closing date		5 days
Market price of SMBK common stock			$ 21.25
Cash to be paid upon conversion (in dollars per share)		$ 8.75
Total consideration		$ 38,200,000
Sevier County Bancshares Inc [Member] \| Minimum [Member]
Subsequent Event [Line Items]
Number of shares owned by each shareholder (in shares)		20,000
Stockholder's equity		$ 30,326,000
Sevier County Bancshares Inc [Member] \| Maximum [Member]
Subsequent Event [Line Items]
Number of shares owned by each shareholder (in shares)		20,000
Stockholder's equity		$ 30,326,000
Fountain Leasing LLC [Member]
Subsequent Event [Line Items]
Cash consideration paid	$ 14,000,000
Liabilities amount repaid	45,000,000
Fountain Leasing LLC [Member] \| Maximum [Member]
Subsequent Event [Line Items]
Future cash payments of performance-based earnout	$ 6,000,000