United Security Bancshares (UBFO) 10-Q 30 Oct 20 2020 Q3 Quarterly report Financial data

Cover

Cover	9 Months Ended
	Sep. 30, 2020shares
Cover [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Transition Report	false
Entity File Number	000-32897
Entity Registrant Name	UNITED SECURITY BANCSHARES
Entity Incorporation, State or Country Code	CA
Entity Tax Identification Number	91-2112732
Entity Address, Address Line One	2126 Inyo Street
Entity Address, City or Town	Fresno
Entity Address, State or Province	CA
Entity Address, Postal Zip Code	93721
City Area Code	559
Local Phone Number	248-4943
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	16,977,239
Entity Central Index Key	0001137547
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2020
Document Fiscal Period Focus	Q3
Amendment Flag	false
Document Period End Date	Sep. 30, 2020

Consolidated Balance Sheets _ (

Consolidated Balance Sheets – (unaudited) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Cash and non-interest-bearing deposits in other banks
Cash and non-interest-bearing deposits in other banks	$ 29,197	$ 27,291
Due from Federal Reserve Bank ("FRB")	294,135	191,704
Cash and cash equivalents	323,332	218,995
Investment securities (at fair value)
Available-for-sale ("AFS") securities	87,917	76,312
Marketable equity securities	3,865	3,776
Total investment securities	91,782	80,088
Loans
Loans	661,482	597,374
Unearned fees and unamortized loan origination costs - net	(1,038)	(820)
Allowance for credit losses	(8,708)	(7,908)
Net loans	651,736	588,646
Premises and equipment - net	9,379	9,380
Accrued interest receivable	10,099	8,208
Other real estate owned	5,018	6,753
Goodwill	4,488	4,488
Deferred tax assets - net	2,631	3,191
Cash surrender value of life insurance	20,403	20,955
Operating lease right-of-use assets	2,914	3,360
Other assets	12,165	12,855
Total assets	1,133,947	956,919
Deposits
Non-interest-bearing	430,028	311,950
Interest-bearing	564,755	506,412
Total deposits	994,783	818,362
Accrued interest payable	36	59
Operating lease liabilities	3,017	3,463
Other liabilities	7,977	8,239
Junior subordinated debentures (at fair value)	10,081	10,808
Total liabilities	1,015,894	840,931
Shareholders' Equity
Common stock, no par value; 20,000,000 shares authorized; issued and outstanding: 16,977,239 at September 30, 2020 and 16,973,885 at December 31, 2019	59,289	58,973
Retained earnings	59,084	57,647
Accumulated other comprehensive loss	(320)	(632)
Total shareholders' equity	118,053	115,988
Total liabilities and shareholders' equity	$ 1,133,947	$ 956,919

Consolidated Balance Sheets __2

Consolidated Balance Sheets – (unaudited) (Parenthetical) - $ / shares	Sep. 30, 2020	Dec. 31, 2019
Statement of Financial Position [Abstract]
Common stock par value (in dollars per share)	$ 0	$ 0
Common stock authorized (in shares)	20,000,000	20,000,000
Common stock issued (in shares)	16,977,239	16,973,885
Common stock outstanding (in shares)	16,977,239	16,973,885

Consolidated Statements of Inco

Consolidated Statements of Income - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Interest Income:
Interest and fees on loans	$ 7,563	$ 8,648	$ 23,622	$ 25,733
Interest on investment securities	343	439	1,127	1,360
Interest on deposits in FRB	62	1,330	667	4,052
Total interest income	7,968	10,417	25,416	31,145
Interest Expense:
Interest on deposits	451	950	1,562	2,675
Interest on other borrowed funds	49	111	229	352
Total interest expense	500	1,061	1,791	3,027
Net Interest Income	7,468	9,356	23,625	28,118
Provision for Credit Losses	4	5	2,138	15
Net Interest Income after Provision for Credit Losses	7,464	9,351	21,487	28,103
Noninterest Income:
Customer service fees	668	839	2,014	2,479
Increase in cash surrender value of bank-owned life insurance	124	147	382	438
Unrealized gain on fair value of marketable equity securities	4	18	89	128
Gain on proceeds from bank-owned life insurance	0	0	310	0
(Loss) gain on fair value of junior subordinated debentures	(18)	660	1,451	1,571
Loss on dissolution of real estate investment trust	0	(1)	0	(115)
(Loss) gain on sale of assets	0	(5)	0	1
Other	133	195	460	603
Total noninterest income	911	1,853	4,706	5,105
Noninterest Expense:
Salaries and employee benefits	2,722	2,775	8,131	8,307
Occupancy expense	887	829	2,609	2,450
Data processing	139	151	386	402
Professional fees	724	864	1,981	2,423
Regulatory assessments	121	(37)	283	138
Director fees	94	95	282	281
Correspondent bank service charges	19	14	52	42
Net cost on operation and sale of OREO	35	71	968	223
Other	469	573	1,663	1,677
Total noninterest expense	5,210	5,335	16,355	15,943
Income Before Provision for Taxes	3,165	5,869	9,838	17,265
Provision for Taxes on Income	894	1,696	2,800	4,989
Net Income	$ 2,271	$ 4,173	$ 7,038	$ 12,276
Net Income per common share
Basic (in dollars per share)	$ 0.13	$ 0.25	$ 0.41	$ 0.72
Diluted (in dollars per share)	$ 0.13	$ 0.25	$ 0.41	$ 0.72
Shares on which net income per common shares were based
Basic (in shares)	16,977,239	16,953,744	16,975,648	16,950,474
Diluted (in shares)	17,000,501	16,990,162	16,993,180	16,981,619

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Statement of Comprehensive Income [Abstract]
Net Income	$ 2,271	$ 4,173	$ 7,038	$ 12,276
Unrealized holdings gain (loss) on debt securities	334	(246)	1,161	317
Unrealized gains on unrecognized post-retirement costs	20	14	60	42
Unrealized loss on junior subordinated debentures	(326)	(501)	(779)	(1,748)
Other comprehensive gain (loss), before tax	28	(733)	442	(1,389)
Tax (expense) benefit related to debt securities	(38)	76	(343)	(94)
Tax expense related to unrecognized post-retirement costs	(6)	(4)	(17)	(12)
Tax benefit related to junior subordinated debentures	97	148	230	516
Total other comprehensive gain (loss)	81	(513)	312	(979)
Comprehensive Income	$ 2,352	$ 3,660	$ 7,350	$ 11,297

Consolidated Statements of Chan

Consolidated Statements of Changes in Shareholders' Equity - USD ($) $ in Thousands		Total	Common Stock		Retained Earnings	Accumulated Other Comprehensive (Loss) Gain
Beginning balance (in shares) at Dec. 31, 2018	[1]		16,946,622
Beginning balance at Dec. 31, 2018		$ 109,240	$ 58,624		$ 49,942	$ 674
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Other comprehensive income (loss)		(284)				(284)
Dividends payable		(1,869)			(1,869)
Restricted stock units released (in shares)			2,500
Restricted stock units released		0
Stock-based compensation expense		99	$ 99
Net Income		4,007			4,007
Ending balance (in shares) at Mar. 31, 2019	[2]		16,949,122
Ending balance at Mar. 31, 2019		111,193	$ 58,723		52,080	390
Beginning balance (in shares) at Dec. 31, 2018	[1]		16,946,622
Beginning balance at Dec. 31, 2018		109,240	$ 58,624		49,942	674
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Other comprehensive income (loss)		(979)
Net Income		12,276
Ending balance (in shares) at Sep. 30, 2019	[3]		16,953,744
Ending balance at Sep. 30, 2019		115,211	$ 58,896		56,620	(305)
Beginning balance (in shares) at Mar. 31, 2019	[2]		16,949,122
Beginning balance at Mar. 31, 2019		111,193	$ 58,723		52,080	390
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Other comprehensive income (loss)		(182)				(182)
Dividends payable		(1,865)			(1,865)
Restricted stock units released (in shares)			4,622
Restricted stock units released		0
Stock-based compensation expense		95	$ 95
Net Income		4,097			4,097
Ending balance (in shares) at Jun. 30, 2019	[4]		16,953,744
Ending balance at Jun. 30, 2019		113,338	$ 58,818		54,312	208
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Other comprehensive income (loss)		(513)				(513)
Dividends payable		(1,865)			(1,865)
Stock-based compensation expense		78	$ 78
Net Income		4,173			4,173
Ending balance (in shares) at Sep. 30, 2019	[3]		16,953,744
Ending balance at Sep. 30, 2019		115,211	$ 58,896		56,620	(305)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Other comprehensive income (loss)		(327)				(327)
Dividends payable		(1,868)			(1,868)
Restricted stock units released (in shares)			20,141
Restricted stock units released		0
Stock-based compensation expense		77	$ 77
Net Income		$ 2,895			2,895
Ending balance (in shares) at Dec. 31, 2019		16,973,885	16,973,885	[5]
Ending balance at Dec. 31, 2019		$ 115,988	$ 58,973		57,647	(632)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Other comprehensive income (loss)		458				458
Dividends payable		(1,867)			(1,867)
Restricted stock units released (in shares)			350
Restricted stock units released		0
Tax benefit from restricted stock units released		(1)	$ (1)
Stock-based compensation expense		78	$ 78
Net Income		2,754			2,754
Ending balance (in shares) at Mar. 31, 2020	[6]		16,974,235
Ending balance at Mar. 31, 2020		$ 117,410	$ 59,050		58,534	(174)
Beginning balance (in shares) at Dec. 31, 2019		16,973,885	16,973,885	[5]
Beginning balance at Dec. 31, 2019		$ 115,988	$ 58,973		57,647	(632)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Other comprehensive income (loss)		312
Net Income		$ 7,038
Ending balance (in shares) at Sep. 30, 2020		16,977,239	16,977,239
Ending balance at Sep. 30, 2020		$ 118,053	$ 59,289		59,084	(320)
Beginning balance (in shares) at Mar. 31, 2020	[6]		16,974,235
Beginning balance at Mar. 31, 2020		117,410	$ 59,050		58,534	(174)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Other comprehensive income (loss)		(227)				(227)
Dividends payable		(1,866)			(1,866)
Restricted stock units released (in shares)			3,004
Restricted stock units released		0
Stock-based compensation expense		131	$ 131
Net Income		2,012			2,012
Ending balance (in shares) at Jun. 30, 2020	[7]		16,977,239
Ending balance at Jun. 30, 2020		117,460	$ 59,181		58,680	(401)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Other comprehensive income (loss)		81				81
Dividends payable		(1,867)			(1,867)
Stock-based compensation expense		108	$ 108
Net Income		$ 2,271			2,271
Ending balance (in shares) at Sep. 30, 2020		16,977,239	16,977,239
Ending balance at Sep. 30, 2020		$ 118,053	$ 59,289		$ 59,084	$ (320)
[1]	Excludes 59,217 unvested restricted shares
[2]	Excludes 58,717 unvested restricted shares
[3]	Excludes 55,713 unvested restricted shares
[4]	Excludes 55,713 unvested restricted shares
[5]	Excludes 35,572 unvested restricted shares
[6]	Excludes 47,572 unvested restricted shares
[7]	Excludes 44,568 unvested restricted shares

Consolidated Statements of Ch_2

Consolidated Statements of Changes in Shareholders' Equity (Parenthetical) - $ / shares	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018
Dividends payable (in dollars per share)	$ 0.11	$ 0.11	$ 0.11	$ 0.11	$ 0.11	$ 0.11	$ 0.11
Restricted Stock
Unvested restricted shares (in shares)	44,568	44,568	47,572	35,572	55,713	55,713	58,717	59,217

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019
Cash Flows From Operating Activities:
Net Income	$ 7,038	$ 12,276
Adjustments to reconcile net income to cash provided by operating activities:
Provision for credit losses	2,138	15
Depreciation and amortization	1,044	1,055
Amortization of operating lease right-of-use assets	(446)	(575)
Amortization of premium/discount on investment securities, net	806	489
Increase in accrued interest receivable	(1,891)	(2,181)
(Decrease) increase in accrued interest payable	(23)	15
Decrease in accounts payable and accrued liabilities	(261)	(1,996)
Decrease in unearned fees and unamortized loan origination costs, net	218	508
Decrease (increase) in income taxes receivable	(9)	(359)
Unrealized gain on marketable equity securities	(89)	(128)
Stock-based compensation expense	316	272
Benefit (provision) for deferred income taxes	199	(52)
Loss on sale of other real estate owned	113	0
Write down on other real estate owned	727	0
Gain on bank owned life insurance	(310)	0
Increase in cash surrender value of bank-owned life insurance	(382)	(438)
Gain on fair value option of junior subordinated debentures	(1,451)	(1,571)
Loss on dissolution of real estate investment trust	0	115
Gain on sale of premises and equipment	0	(1)
Net decrease in other assets	1,629	2,321
Net cash provided by operating activities	9,366	9,765
Cash Flows From Investing Activities:
Purchase of correspondent bank stock	(45)	(52)
Purchases of available-for-sale securities	(29,016)	(23,017)
Principal payments of available-for-sale securities	17,766	11,407
Net (increase) decrease in loans	(65,446)
Net (increase) decrease in loans		17,626
Cash proceeds from sales of other real estate owned	895	0
Investment in limited partnership	(201)	(300)
Cash proceeds from sale of premises and equipment	0	12
Proceeds from bank owned life insurance	1,243	0
Capital expenditures of premises and equipment	(1,043)	(684)
Net cash (used in) provided by investing activities	(75,847)	4,992
Cash Flows From Financing Activities:
Net increase in demand deposits and savings accounts	178,239	28,859
Net decrease in time deposits	(1,819)	(14,280)
Dividends on common stock	(5,602)	(3,730)
Net cash provided by financing activities	170,818	10,849
Net increase in cash and cash equivalents	104,337	25,606
Cash and cash equivalents at beginning of period	218,995	220,337
Cash and cash equivalents at end of period	$ 323,332	$ 245,943

Organization and Summary of Sig

Organization and Summary of Significant Accounting and Reporting Policies	9 Months Ended
	Sep. 30, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Organization and Summary of Significant Accounting and Reporting Policies	Organization and Summary of Significant Accounting and Reporting Policies The consolidated financial statements include the accounts of United Security Bancshares (Company or USB) and its wholly owned subsidiary United Security Bank (Bank). Intercompany accounts and transactions have been eliminated in consolidation. These unaudited financial statements have been prepared in accordance with accounting principles generally accepted in the United States (GAAP) for interim financial information on a basis consistent with the accounting policies reflected in the audited consolidated financial statements of the Company included in its 2019 Annual Report on Form 10-K. These interim consolidated financial statements do not include all of the information and footnotes required by GAAP for complete financial statements. In the opinion of management, all adjustments (consisting of a normal, recurring nature) considered necessary for a fair presentation have been included. Operating results for the interim periods presented are not necessarily indicative of the results that may be expected for any other interim period or for the year as a whole. Impact of New Financial Accounting Standards : In June 2016, FASB issued ASU 2016-13, Financial Instruments- Credit Losses (Topic 326). The FASB is issuing this Update to improve financial reporting by requiring timelier recording of credit losses on loans and other financial instruments held by financial institutions and other organizations. The Update requires enhanced disclosures and judgments in estimating credit losses and also amends the accounting for credit losses on available-for-sale debt securities and purchased financial assets with credit deterioration. This original amendment was effective for fiscal years beginning after December 15, 2019, including interim periods within those fiscal years. In October 2019 FASB unanimously approved a vote to delay the effective date of this Standard to be effective for fiscal years beginning after December 15, 2022. The Company has formed a project team that is responsible for oversight of the Company’s implementation strategy for compliance with provisions of the new standard. An external provider specializing in community bank loss driver and CECL reserving model design as well as other related consulting services has been retained, and the Company continues to evaluate potential CECL modeling alternatives. As part of this process, the Company has determined potential loan pool segmentation and sub-segmentation under CECL, as well as evaluated the key economic loss drivers for each segment. The Company has begun to generate and evaluate model scenarios under CECL in tandem with its current reserving processes for interim and annual reporting beginning in March 2020. While the Company is currently unable to reasonably estimate the impact of adopting this new guidance, management expects the impact of adoption will be significantly influenced by the composition and quality of the Company’s loan portfolio as well as the economic conditions as of the date of adoption. The Company also anticipates significant changes to the processes and procedures for calculating the reserve for credit losses and continues to evaluate the potential impact on the Company's consolidated financial statements. Additionally, in regard to the recently approved delay in implementation, the Company continues to evaluate its expected implementation date.

Investment Securities

Investment Securities	9 Months Ended
	Sep. 30, 2020
Investments, Debt and Equity Securities [Abstract]
Investment Securities	Investment Securities Following is a comparison of the amortized cost and fair value of securities available-for-sale, as of September 30, 2020 and December 31, 2019: (in 000's) Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value (Carrying Amount) September 30, 2020 Securities available-for-sale: U.S. Government agencies $ 35,039 $ 155 $ (252) $ 34,942 U.S. Government sponsored entities & agencies collateralized by mortgage obligations 42,054 857 (14) 42,897 Asset-backed securities 3,866 — (38) 3,828 Municipal bonds 1,045 13 — 1,058 Corporate bonds 5,000 192 — 5,192 Total securities available for sale $ 87,004 $ 1,217 $ (304) $ 87,917 (in 000's) Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value (Carrying Amount) December 31, 2019 Securities available-for-sale: U.S. Government agencies $ 28,737 $ 152 $ (190) $ 28,699 U.S. Government sponsored entities & agencies collateralized by mortgage obligations 47,824 120 (331) 47,613 Total securities available for sale $ 76,561 $ 272 $ (521) $ 76,312 The amortized cost and fair value of securities available for sale at September 30, 2020, by contractual maturity, are shown below. Actual maturities may differ from contractual maturities because issuers have the right to call or prepay obligations with or without call or prepayment penalties. Contractual maturities on collateralized mortgage obligations cannot be anticipated due to allowed paydowns. September 30, 2020 Amortized Cost Fair Value (Carrying Amount) (in 000's) Due in one year or less $ — $ — Due after one year through five years 300 300 Due after five years through ten years 18,224 18,332 Due after ten years 26,426 26,388 Collateralized mortgage obligations 42,054 42,897 $ 87,004 $ 87,917 There were no realized gains or losses on sales of available-for-sale securities for the three and nine month periods ended September 30, 2020 and September 30, 2019. There were no other-than-temporary impairment losses for the three and nine month periods ended September 30, 2020 and September 30, 2019. At September 30, 2020, available-for-sale securities with an amortized cost of approximately $79,013,000 (fair value of $79,942,000) were pledged as collateral for FHLB borrowings, securitized deposits, and public funds balances. The following summarizes temporarily impaired investment securities: (in 000's) Less than 12 Months 12 Months or More Total September 30, 2020 Fair Value (Carrying Amount) Unrealized Losses Fair Value (Carrying Amount) Unrealized Losses Fair Value (Carrying Amount) Unrealized Losses Securities available for sale: U.S. Government agencies $ 9,540 $ (83) 17,897 (169) $ 27,437 $ (252) U.S. Government sponsored entities & agencies collateralized by mortgage obligations 317 (2) 2,068 (12) 2,385 (14) Corporate bonds — — — — — — Municipal bonds 300 — — — 300 — Asset-backed securities 3,828 (38) — — 3,828 (38) Total impaired securities $ 13,985 $ (123) $ 19,965 $ (181) $ 33,950 $ (304) December 31, 2019 Securities available for sale: U.S. Government agencies $ 3,961 $ (12) $ 15,989 $ (178) $ 19,950 $ (190) U.S. Government sponsored entities & agencies collateralized by mortgage obligations 25,400 (187) 11,244 (144) 36,644 (331) Total impaired securities $ 29,361 $ (199) $ 27,233 $ (322) $ 56,594 $ (521) Temporarily impaired securities at September 30, 2020, were comprised of one asset-backed security, three municipal bonds, twelve U.S. government agency securities, and four U.S. government sponsored entities and agencies collateralized by mortgage obligations securities. The Company evaluates investment securities for other-than-temporary impairment (OTTI) at least quarterly, and more frequently when economic or market conditions warrant such an evaluation. The investment securities portfolio is evaluated for OTTI by segregating the portfolio into two general segments and applying the appropriate OTTI model. Investment securities classified as available-for-sale or held-to-maturity are generally evaluated for OTTI under ASC Topic 320, Investments – Debt and Equity Instruments . The Company considers many factors in determining OTTI, including: (1) the length of time and the extent to which the fair value has been less than cost, (2) the financial condition and near-term prospects of the issuer, (3) whether the market decline was affected by macroeconomic conditions, and (4) whether the Company has the intent to sell the debt security or more likely than not will be required to sell the debt security before its anticipated recovery. The assessment of whether an other-than-temporary decline exists involves a high degree of subjectivity and judgment and is based on the information available to the Company at the time of the evaluation. Additionally, OTTI occurs when the Company intends to sell the security or more likely than not will be required to sell the security before recovery of its amortized cost basis less any current-period credit loss. If the Company intends to sell or more likely than not will be required to sell the security before recovery of its amortized cost basis less any current-period credit loss, the other-than-temporary-impairment shall be recognized in earnings equal to the entire difference between the investment’s amortized cost basis and its fair value at the balance sheet date. If the Company does not intend to sell the security and it is not more likely than not that the Company will be required to sell the security before recovery of its amortized cost basis less any current-period loss, the other-than-temporary-impairment shall be separated into the amount representing the credit loss and the amount related to all other factors. The amount of the total other-than-temporary-impairment related to the credit loss is recognized in earnings, and is determined based on the difference between the present value of cash flows expected to be collected and the current amortized cost of the security. The amount of the total other-than-temporary-impairment related to other factors shall be recognized in other comprehensive (loss) income, net of applicable taxes. The previous amortized cost basis less the other-than-temporary-impairment recognized in earnings shall become the new amortized cost basis of the investment. Management periodically evaluates each available-for-sale investment security in an unrealized loss position to determine if the impairment is temporary or other-than-temporary. At September 30, 2020, the decline in fair value of the one asset-backed security, three municipal bonds, twelve U.S. government agency securities, and the four U.S. government sponsored entities and agencies collateralized by mortgage obligations securities is attributable to changes in interest rates, and not credit quality. Because the Company does not intend to sell these impaired securities, and it is more likely than not that it will not be required to sell these securities before its anticipated recovery, the Company does not consider these securities to be other-than-temporarily impaired at September 30, 2020. During the nine months ended September 30, 2020 and 2019, the Company recognized $89,000 and $128,000 of unrealized holding gains related to equity securities in the consolidated statements of income, respectively. For the quarters ended September 30, 2020 and September 30, 2019, the Company recognized unrealized holding gains of $4,000 and $18,000, respectively. The Company had no held-to-maturity or trading securities at September 30, 2020 or December 31, 2019.

Loans

Loans	9 Months Ended
	Sep. 30, 2020
Receivables [Abstract]
Loans	Loans Loans are comprised of the following: (in 000's) September 30, 2020 December 31, 2019 Commercial and industrial: Commercial and business loans $ 39,218 $ 44,534 Government program loans 26,524 744 Total commercial and industrial 65,742 45,278 Real estate mortgage: Commercial real estate 264,013 245,183 Residential mortgages 45,722 45,881 Home improvement and home equity loans 114 173 Total real estate mortgage 309,849 291,237 Real estate construction and development 171,889 138,784 Agricultural 51,587 52,197 Installment and student loans 62,415 69,878 Total loans $ 661,482 $ 597,374 The Company's loans are predominantly in the San Joaquin Valley and the greater Oakhurst/East Madera County area, as well as the Campbell area of Santa Clara County. Although the Company does participate in loans with other financial institutions, they are primarily in the state of California. Commercial and industrial loans represent 10.0% of total loans at September 30, 2020 and are generally made to support the ongoing operations of small-to-medium sized commercial businesses. Commercial and industrial loans have a high degree of industry diversification and provide working capital, financing for the purchase of manufacturing plants and equipment, or funding for growth and general expansion of businesses. A substantial portion of commercial and industrial loans are secured by accounts receivable, inventory, leases, or other collateral including real estate. The remainder are unsecured; however, extensions of credit are predicated upon the financial capacity of the borrower. Repayment of commercial loans is generally from the cash flow of the borrower. Included within the balance of Commercial and industrial loans is $25,889,000 in Paycheck Protection Program ("PPP") loans administrated by the SBA. PPP loans have a two-year term and earn interest at 1%. The Company believes that the majority of these loans will ultimately be forgiven by the SBA in accordance with the terms of the program. Real estate mortgage loans, representing 46.8% of total loans at September 30, 2020, are secured by trust deeds on primarily commercial property, but are also secured by trust deeds on single family residences. Repayment of real estate mortgage loans generally comes from the cash flow of the borrower and or guarantor(s). • Commercial real estate mortgage loans comprise the largest segment of this loan category and are available on all types of income producing and non-income producing commercial properties, including: office buildings, shopping centers; apartments and motels; owner occupied buildings; manufacturing facilities and more. Commercial real estate mortgage loans can also be used to refinance existing debt. Commercial real estate loans are made under the premise that the loan will be repaid from the borrower's business operations, rental income associated with the real property, or personal assets. • Residential mortgage loans are provided to individuals to finance or refinance single-family residences. Residential mortgages are not a primary business line offered by the Company, and a majority are conventional mortgages that were purchased as a pool. • Home Improvement and Home Equity loans comprise a relatively small portion of total real estate mortgage loans. Home equity loans are generally secured by junior trust deeds, but may be secured by 1 st trust deeds. Real estate construction and development loans, representing 26.0% of total loans at September 30, 2020, consist of loans for residential and commercial construction projects, as well as land acquisition and development, or land held for future development. Loans in this category are secured by real estate including improved and unimproved land, as well as single-family residential, multi-family residential, and commercial properties in various stages of completion. All real estate loans have established equity requirements. Repayment on construction loans generally comes from long-term mortgages with other lending institutions obtained at completion of the project or from the sale of the constructed homes to individuals. Agricultural loans represent 7.8% of total loans at September 30, 2020 and are generally secured by land, equipment, inventory and receivables. Repayment is from the cash flow of the borrower. Installment loans, including student loans, represent 9.4% of total loans at September 30, 2020 and generally consist of student loans, loans to individuals for household, family and other personal expenditures, automobiles or other consumer items. See "Note 4 - Student Loans" for specific information on the student loan portfolio. In the normal course of business, the Company is party to financial instruments with off-balance sheet risk to meet the financing needs of its customers. At September 30, 2020 and December 31, 2019, these financial instruments include commitments to extend credit of $204,522,000 and $197,559,000, respectively, and standby letters of credit of $3,662,000 and $1,662,000, respectively. These instruments involve elements of credit risk in excess of the amount recognized on the consolidated balance sheet. The contract amounts of these instruments reflect the extent of the involvement the Company has in off-balance sheet financial instruments. The Company’s exposure to credit loss in the event of nonperformance by the counterparty to the financial instrument for commitments to extend credit and standby letters of credit is represented by the contractual amounts of those instruments. The Company uses the same credit policies as it does for on-balance sheet instruments. 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. A majority of these commitments are at floating interest rates based on the Prime rate. Commitments generally have fixed expiration dates. The Company evaluates each customer's creditworthiness on a case-by-case basis. The amount of collateral obtained, if deemed necessary, is based on management's credit evaluation. Collateral held varies but includes accounts receivable, inventory, leases, property, plant and equipment, residential real estate and income-producing properties. Standby letters of credit are generally unsecured and are issued by the Company to guarantee the performance of a customer to a third party. The credit risk involved in issuing letters of credit is essentially the same as that involved in extending loans to customers. The Bank has entered into a Small Business Administration (SBA) 504 Loan Forward Purchase Commitment to buy a one hundred percent (100%) interest in up to $30 million, first mortgage, California SBA 504 loans on a flow basis with servicing released by the Seller. Past Due Loans The Company monitors delinquency and potential problem loans on an ongoing basis through weekly reports to the Loan Committee and monthly reports to the Board of Directors. The following is a summary of delinquent loans at September 30, 2020 (in 000's): September 30, 2020 Loans Loans Loans Total Past Due Loans Current Loans Total Loans Accruing Commercial and business loans $ — $ — $ — $ — $ 39,218 $ 39,218 $ — Government program loans — — — — 26,524 26,524 — Total commercial and industrial — — — — 65,742 65,742 — Commercial real estate loans — — — — 264,013 264,013 — Residential mortgages 266 — — 266 45,456 45,722 — Home improvement and home equity loans — — — — 114 114 — Total real estate mortgage 266 — — 266 309,583 309,849 — Real estate construction and development loans — — 8,573 8,573 163,316 171,889 — Agricultural loans — — 477 477 51,110 51,587 — Installment and student loans 2,253 429 53 2,735 59,580 62,315 53 Overdraft protection lines — — — — 30 30 — Overdrafts — — — — 70 70 — Total installment and student loans 2,253 429 53 2,735 59,680 62,415 53 Total loans $ 2,519 $ 429 $ 9,103 $ 12,051 $ 649,431 $ 661,482 $ 53 The following is a summary of delinquent loans at December 31, 2019 (in 000's): December 31, 2019 Loans Loans Loans Total Past Due Loans Current Loans Total Loans Accruing Commercial and business loans $ 568 $ — $ 75 $ 643 $ 43,891 $ 44,534 $ — Government program loans — — — — 744 744 — Total commercial and industrial 568 — 75 643 44,635 45,278 — Commercial real estate loans — — — — 245,183 245,183 — Residential mortgages 28 — — 28 45,853 45,881 — Home improvement and home equity loans — — — — 173 173 — Total real estate mortgage 28 — — 28 291,209 291,237 — Real estate construction and development loans — — 8,825 8,825 129,959 138,784 — Agricultural loans 957 423 144 1,524 50,673 52,197 — Installment and student loans 292 657 386 1,335 68,280 69,615 386 Overdraft protection lines — — — — 33 33 — Overdrafts — — — — 230 230 — Total installment and student loans 292 657 386 1,335 68,543 69,878 386 Total loans $ 1,845 $ 1,080 $ 9,430 $ 12,355 $ 585,019 $ 597,374 $ 386 Nonaccrual Loans Commercial, construction and commercial real estate loans are placed on nonaccrual status under the following circumstances: - When there is doubt regarding the full repayment of interest and principal. - When principal and/or interest on the loan has been in default for a period of 90-days or more, unless the asset is both well secured and in the process of collection that will result in repayment in the near future. - When the loan is identified as having loss elements and/or is risk rated "8" Doubtful. Other circumstances which jeopardize the ultimate collectability of the loan including certain troubled debt restructurings, identified loan impairment, and certain loans to facilitate the sale of OREO. All loans, outside of student loans, where principal or interest is due and unpaid for 90 days or more are placed on nonaccrual and the accrual of interest for financial statement purposes is discontinued. Previously accrued but unpaid interest is reversed and charged against interest income. See Note 4 - Student Loans for specific information on the student loan portfolio. When a loan is placed on nonaccrual status and subsequent payments of interest (and principal) are received, the interest received may be accounted for in two separate ways. Cost recovery method : If the loan is in doubt as to full collection, the interest received in subsequent payments is diverted from interest income to a valuation reserve and treated as a reduction of principal for financial reporting purposes. Cash basis : This method is only used if the recorded investment or total contractual amount is expected to be fully collectible, under which circumstances the subsequent payments of interest are credited to interest income as received. Loans on non-accrual status are usually not returned to accrual status unless all delinquent principal and/or interest has been brought current, there is no identified element of loss, and current and continued satisfactory performance is expected (loss of the contractual amount not the carrying amount of the loan). Return to accrual is generally demonstrated through the timely receipt of at least six monthly payments on a loan with monthly amortization. There were no remaining undisbursed commitments to extend credit on nonaccrual loans at September 30, 2020 or December 31, 2019. The following is a summary of nonaccrual loan balances at September 30, 2020 and December 31, 2019 (in 000's). September 30, 2020 December 31, 2019 Commercial and business loans $ — $ 75 Government program loans — — Total commercial and industrial — 75 Commercial real estate loans — — Residential mortgages — — Home improvement and home equity loans — — Total real estate mortgage — — Real estate construction and development loans 11,058 11,478 Agricultural loans 477 144 Installment and student loans — — Total nonaccrual loans $ 11,535 $ 11,697 Impaired Loans A loan is considered impaired when based on current information and events, it is probable that the Company will be unable to collect all amounts due, including principal and interest, according to the contractual terms of the loan agreement. The Company applies its normal loan review procedures in making judgments regarding probable losses and loan impairment. The Company evaluates for impairment those loans on nonaccrual status, graded doubtful, graded substandard or those that are troubled debt restructures. The primary basis for inclusion in impaired status under generally accepted accounting pronouncements is that it is probable that the Bank will be unable to collect all amounts due according to the contractual terms of the loan agreement. A loan is not considered impaired if there is merely an insignificant delay or shortfall in the amounts of payments and the Company expects to collect all amounts due, including interest accrued, at the contractual interest rate for the period of the delay. Review for impairment does not include large groups of smaller balance homogeneous loans that are collectively evaluated to estimate the allowance for loan losses. The Company’s present allowance for loan losses methodology, including migration analysis, captures required reserves for these loans in the formula allowance. For loans determined to be impaired, the Company evaluates impairment based upon either the fair value of underlying collateral, discounted cash flows of expected payments, or observable market price. - For loans secured by collateral including real estate and equipment, the fair value of the collateral less selling costs will determine the carrying value of the loan. The difference between the recorded investment in the loan and the fair value, less selling costs, determines the amount of impairment. The Company uses the measurement method based on fair value of collateral when the loan is collateral dependent and foreclosure is probable. For loans that are not considered collateral dependent, a discounted cash flow methodology is used. - The discounted cash flow method of measuring the impairment of a loan is used for impaired loans that are not considered to be collateral dependent. Under this method, the Company assesses both the amount and timing of cash flows expected from impaired loans. The estimated cash flows are discounted using the loan's effective interest rate. The difference between the amount of the loan on the Bank's books and the discounted cash flow amounts determines the amount of impairment to be provided. This method is used for most of the Company’s troubled debt restructurings or other impaired loans where some payment stream is being collected. - The observable market price method of measuring the impairment of a loan is only used by the Company when the sale of loans or a loan is in process. The method for recognizing interest income on impaired loans is dependent on whether the loan is on nonaccrual status or is a troubled debt restructure. For income recognition, the existing nonaccrual and troubled debt restructuring policies are applied to impaired loans. Generally, except for certain troubled debt restructurings which are performing under the restructure agreement, the Company does not recognize interest income received on impaired loans, but reduces the carrying amount of the loan for financial reporting purposes. Loans other than certain homogeneous loan portfolios are reviewed on a quarterly basis for impairment. Impaired loans are written down to estimated realizable values by the establishment of specific reserves for loan utilizing the discounted cash flow method, or charge-offs for collateral-based impaired loans, or those using observable market pricing. The following is a summary of impaired loans at September 30, 2020 (in 000's). September 30, 2020 Unpaid Recorded Recorded Total Related Allowance Average Interest Recognized (2) Commercial and business loans $ 273 $ 274 $ — $ 274 $ — $ 627 $ 18 Government program loans 219 220 — 220 — 241 11 Total commercial and industrial 492 494 — 494 — 868 29 Commercial real estate loans 2,027 1,148 888 2,036 171 2,058 90 Residential mortgages 812 446 369 815 16 993 32 Home improvement and home equity loans — — — — — — — Total real estate mortgage 2,839 1,594 1,257 2,851 187 3,051 122 Real estate construction and development loans 11,058 11,058 — 11,058 — 11,264 210 Agricultural loans 655 313 343 656 215 692 23 Installment and student loans — — — — — — — Total impaired loans $ 15,044 $ 13,459 $ 1,600 $ 15,059 $ 402 $ 15,875 $ 384 (1) The recorded investment in loans includes accrued interest receivable of $15. (2) Information is based on nine months ended September 30, 2020. The following is a summary of impaired loans at December 31, 2019 (in 000's). December 31, 2019 Unpaid Recorded Recorded Total Related Allowance Average Interest Recognized (2) Commercial and business loans $ 1,484 $ 368 $ 1,128 $ 1,496 $ 606 $ 1,930 $ 116 Government program loans 257 258 — 258 — 275 18 Total commercial and industrial 1,741 626 1,128 1,754 606 2,205 134 Commercial real estate loans 2,073 1,181 902 2,083 263 2,031 123 Residential mortgages 1,060 517 546 1,063 20 1,577 56 Home improvement and home equity loans — — — — — — — Total real estate mortgage 3,133 1,698 1,448 3,146 283 3,608 179 Real estate construction and development loans 11,478 11,478 — 11,478 — 11,572 231 Agricultural loans 684 262 432 694 256 726 57 Installment and student loans — — — — — 14 — Total impaired loans $ 17,036 $ 14,064 $ 3,008 $ 17,072 $ 1,145 $ 18,125 $ 601 (1) The recorded investment in loans includes accrued interest receivable of $36. (2) Information is based on the year ended December 31, 2019. In most cases, the Company uses the cash basis method of income recognition for impaired loans. In the case of certain troubled debt restructurings for which the loan is performing under the current contractual terms for a reasonable period of time, income is recognized under the accrual method. The average recorded investment in impaired loans for the quarters ended September 30, 2020 and 2019 was $15,256,000 and $18,208,000, respectively. Interest income recognized on impaired loans for the quarters ended September 30, 2020 and 2019 was approximately $121,000 and $120,000, respectively. For impaired nonaccrual loans, interest income recognized under a cash-basis method of accounting was approximately $77,000 and $44,000 for the quarters ended September 30, 2020 and 2019, respectively. The average recorded investment in impaired loans for the nine months ended September 30, 2020 and 2019 was $15,875,000 and $18,390,000, respectively. Interest income recognized on impaired loans for the nine months ended September 30, 2020 and 2019 was approximately $384,000 and $454,000, respectively. For impaired nonaccrual loans, interest income recognized under a cash-basis method of accounting was approximately $225,000 and $173,000 for the nine months ended September 30, 2020 and 2019, respectively. Troubled Debt Restructurings In certain circumstances, when the Company grants a concession to a borrower as part of a loan restructuring, the restructuring is accounted for as a troubled debt restructuring (TDR). TDRs are reported as a component of impaired loans. A TDR is a type of restructuring in which the Company, for economic or legal reasons related to the borrower's financial difficulties, grants a concession (either imposed by court order, law, or agreement between the borrower and the Bank) to the borrower that it would not otherwise consider. Although the restructuring may take different forms, the Company's objective is to maximize recovery of its investment by granting relief to the borrower. A TDR may include, but is not limited to, one or more of the following: - A transfer from the borrower to the Company of receivables from third parties, real estate, other assets, or an equity interest in the borrower is granted to fully or partially satisfy the loan. - A modification of terms of a debt such as one or a combination of: ◦ The reduction (absolute or contingent) of the stated interest rate. ◦ The extension of the maturity date or dates at a stated interest rate lower than the current market rate for new debt with similar risk. ◦ The reduction (absolute or contingent) of the face amount or maturity amount of debt as stated in the instrument or agreement. ◦ The reduction (absolute or contingent) of accrued interest. For a restructured loan to return to accrual status there needs to be, among other factors, at least 6 months successful payment history and continued satisfactory performance is expected. To this end, the Company typically performs a financial analysis of the credit to determine whether the borrower has the ability to continue to meet payments over the remaining life of the loan. This includes, but is not limited to, a review of financial statements and cash flow analysis of the borrower. Only after determination that the borrower has the ability to perform under the terms of the loans, will the restructured credit be considered for accrual status. Although the Company does not have a policy which specifically addresses when a loan may be removed from TDR classification, as a matter of practice, loans classified as TDRs generally remain classified as such until the loan either reaches maturity, a confirming loan is renewed at market terms, or its outstanding balance is paid off. There were no TDR additions or defaults for the quarters ended September 30, 2020 or September 30, 2019. There was one addition during the nine months ended September 30, 2020 and none during the nine months ended September 30, 2019 The following tables illustrates TDR additions and defaults for the periods indicated: Nine Months Ended September 30, 2020 ($ in 000's) Number of Pre- Post- Number of Contracts which Defaulted During Period Recorded Investment on Defaulted TDRs Troubled Debt Restructurings Commercial and business loans — — — $ — Government program loans — — — — — Commercial real estate term loans — — — — — Single family residential loans — — — — — Home improvement and home equity loans — — — — — Real estate construction and development loans — — — — — Agricultural loans 1 179 179 — — Installment and student loans — — — — — Overdraft protection lines — — — — — Total loans 1 $ 179 $ 179 — $ — The Company makes various types of concessions when structuring TDRs including rate discounts, payment extensions, and other-than-temporary forbearance. At September 30, 2020, the Company had 9 restructured loans totaling $4,571,000 as compared to 13 restructured loans totaling $5,187,000 at December 31, 2019. The following tables summarize TDR activity by loan category for the quarters ended September 30, 2020 and September 30, 2019 (in 000's). Three Months Ended Commercial and Industrial Commercial Real Estate Residential Mortgages Home Improvement and Home Equity Real Estate Construction Development Agricultural Installment Total Beginning balance $ — $ 889 $ 1,037 $ — $ 2,536 $ 693 $ — $ 5,155 Additions — — — — — — — — Principal (reductions) additions — (5) (491) — (50) (38) — (584) Charge-offs — — — — — — — — Ending balance $ — $ 884 $ 546 $ — $ 2,486 $ 655 $ — $ 4,571 Allowance for loan loss $ — $ 171 $ 16 $ — $ — $ 215 $ — $ 402 Defaults $ — $ — $ — $ — $ — $ — $ — $ — Three Months Ended Commercial and Industrial Commercial Real Estate Residential Mortgages Home Improvement and Home Equity Real Estate Construction Development Agricultural Installment Total Beginning balance $ 38 $ 907 $ 1,842 $ — $ 2,738 $ 658 $ — $ 6,183 Additions — — — — — — — — Principal (reductions) additions (18) (5) (771) — (33) (30) — (857) Charge-offs — — — — — (30) — (30) Ending balance $ 20 $ 902 $ 1,071 $ — $ 2,705 $ 598 $ — $ 5,296 Allowance for loan loss $ — $ 346 $ 15 $ — $ — $ 256 $ — $ 617 Defaults $ — $ — $ — $ — $ — $ — $ — $ — The following tables summarize TDR activity by loan category for the nine months ended September 30, 2020 and September 30, 2019 (in 000's). Nine Months Ended Commercial and Industrial Commercial Real Estate Residential Mortgages Home Improvement and Home Equity Real Estate Construction Development Agricultural Installment Total Beginning balance $ 9 $ 898 $ 1,060 $ — $ 2,654 $ 566 $ — $ 5,187 Additions — — — — — 179 — 179 Principal (reductions) additions (9) (14) (514) — (168) (90) — (795) Charge-offs — — — — — — — — Ending balance $ — $ 884 $ 546 $ — $ 2,486 $ 655 $ — $ 4,571 Allowance for loan loss $ — $ 171 $ 16 $ — $ — $ 215 $ — $ 402 Defaults $ — $ — $ — $ — $ — $ — $ — $ — Nine Months Ended Commercial and Industrial Commercial Real Estate Residential Mortgages Home Improvement and Home Equity Real Estate Construction Development Agricultural Installment Total Beginning balance $ 75 $ 1,305 $ 2,029 $ — $ 2,838 $ 812 $ — $ 7,059 Additions — — — — — — — — Principal (reductions) additions (55) (403) (958) — (133) (184) — (1,733) Charge-offs — — — — (30) — (30) Ending balance $ 20 $ 902 $ 1,071 $ — $ 2,705 $ 598 $ — $ 5,296 Allowance for loan loss $ — $ 346 $ 15 $ — $ — $ 256 $ — $ 617 Defaults $ — $ — $ — $ — $ — $ — $ — $ — The Company is working with customers directly affected by COVID-19. The Company has offered and continues to be prepared to offer short-term assistance. As of September 30, 2020, the Company had executed 23 payment deferrals or modifications on outstanding loan balances of $69,814,000 in connection with the COVID-19 relief provided by the CARES Act. These deferrals were generally no more than six months in duration and were not considered troubled debt restructurings in accordance with the CARES Act. The following tables summarize modification under the CARES Act by loan category as of September 30, 2020 (in 000's). Loan Category COVID-19 Modified Loan Balance Total Portfolio Balance Commercial and Industrial: $ 667 $ 65,742 Commercial Real Estate: Hospitality 39,757 53,711 Health Club 14,775 14,775 Construction and land development 10,836 130,202 Commercial/Office/Retail 2,687 101,195 Residential Mortgages — 45,722 Home improvement and home equity loans — 114 All other CRE 1,058 136,019 Agricultural: — 51,587 Installment and student loans: 34 62,415 Total: $ 69,814 $ 661,482 Credit Quality Indicators As part of its credit monitoring program, the Company utilizes a risk rating system which quantifies the risk the Company estimates it has assumed during the life of a loan. The system rates the strength of the borrower and the facility or transaction, and is designed to provide a program for risk management and early detection of problems. For each new credit approval, credit extension, renewal, or modification of existing credit facilities, the Company assigns risk ratings utilizing the rating scale identified in this policy. In addition, on an on-going basis, loans and credit facilities are reviewed for internal and external influences impacting the credit facility that would warrant a change in the risk rating. Each credit facility is to be given a risk rating that takes into account factors that materially affect credit quality. When assigning risk ratings, the Company evaluates two risk rating approaches, a facility rating and a borrower rating as follows: Facility Rating: The facility rating is determined by the analysis of positive and negative factors that may indicate that the quality of a particular loan or credit arrangement requires that it be rated differently from the risk rating assigned to the borrower. The Company assesses the risk impact of these factors: Collateral - The rating may be affected by the type and quality of the collateral, the degree of coverage, the economic life of the collateral, liquidation value and the Company's ability to dispose of the collateral. Guarantees - The value of third party support arrangements varies widely. Unconditional guaranties from persons with demonstrable ability to perform are more substantial than that of closely related persons to the borrower who offer only modest support. Unusual Terms - Credit may be extended on terms that subject the Company to a higher level of risk than indicated in the rating of the borrower. Borrower Rating: The borrower rating is a measure of loss possibility based on the historical, current and anticipated financial characteristics of the borrower in the current risk environment. To determine the rating, the Company considers at least the following factors: - Quality of management - Liquidity - Leverage/capitalization - Profit margins/earnings trend - Adequacy of financial records - Alternative funding sources - Geographic risk - Industry risk - Cash flow risk - Accounting practices - Asset protection - Extraordinary risks The Company assigns risk ratings to loans other than consumer loans and other homogeneous loan pools based on the following scale. The risk ratings are used when determining borrower ratings as well as facility ratings. When the borrower rating and the facility ratings differ, the lowest rating applied is: - Grades 1 and 2 – These grades include loans which are given to high quality borrowers with high credit quality and sound financial strength. Key financial ratios are generally above industry averages and the borrower’s strong earnings history or net worth. These may be secured by deposit accounts or high-grade investment securities. - Grade 3 – This grade includes loans to borrowers with solid credit quality with minimal risk. The borrower’s balance sheet and financial ratios are generally in line with industry averages, and the borrower has historically demonstrated the ability to manage economic adversity. Real estate and asset-based loans assigned this risk rating must have characteristics, which place them well above the minimum underwriting requirements for those departments. Asset-based borrowers assigned this rating must exhibit extremely favorable leverage and cash flow characteristics, and consistently demonstrate a high level of unused borrowing capacity. - Grades 4 and 5 – These include “pass” grade loans to borrowers of acceptable credit quality and risk. The borrower’s balance sheet and financial ratios may be below industry averages, but above the lowest industry quartile. Leverage is above and liquidity is below industry averages. Inadequacies evident in financial performance and/or management sufficiency are offset by readily available features of support, such as adequate collateral, or good guarantors having the liquid assets and/or cash flow capacity to repay the debt. The borrower may have recognized a loss over three - Grade 6 – This grade includes “special mention” loans which are loans that are currently protected but are potentially weak. This generally is an interim grade classification and should usually be upgraded to an Acceptable rating or downgraded to Substandard within a reasonable time period. Weaknesses in special mention loans may, if not checked or corrected, weaken the asset or inadequately protect the Company’s credit position at some future date. Special mention loans are often loans with weaknesses inherent from the loan origination, loan servicing, and perhaps some technical deficiencies. The main theme in special mention credits is the distinct probability that the classification will deteriorate to a more adverse class if the noted deficiencies are not addressed by the loan officer or loan management. - Grade 7 – This grade includes “substandard” loans which are inadequately supported by the current sound net worth and paying capacity of the borrower or of the collateral pledged, if any. Substandard loans have a well-defined weakness or weaknesses that may impair the regular liquidation of the debt. Substandard loans exhibit a distinct possibility that the Company will sustain some loss if the deficiencies are not corrected. Substandard loans also include impaired loans. - Grade 8 – This grade includes “doubtful” loans which exhibit the same characteristics as the Substandard loans with the added characteristic that the weaknesses make collection or liquidation in full, on the basis of currently existing facts, conditions and values, highly questionable and improbable. The possibility of loss is extremely high, but because of certain important and reasonably specific pending factors, which may work to the advantage and strengthening of the loan, its classification as an estimated loss is deferred until its more exact status may be determined. Pending factors include a proposed merger, acquisition, or liquidation procedures, capital injection, perfecting liens on additional collateral and refinancing plans. - Grade 9 – This grade includes loans classified “loss” which are considered uncollectible and of such little value that their continuance as bankable assets is not warranted. This c

Student Loans

Student Loans	9 Months Ended
	Sep. 30, 2020
Receivables [Abstract]
Student Loans	Student Loans Included in installment loans are $58,677,000 and $65,800,000 in student loans at September 30, 2020 and December 31, 2019, respectively, made to medical and pharmacy school students. Upon graduation the loan is automatically placed on deferment for 6 months. This may be extended up to 48 months for graduates enrolling in Internship, Medical Residency or Fellowship. As approved, the student may receive additional deferment for hardship or administrative reasons in the form of forbearance for a maximum of 24 months throughout the life of the loan. Accrued interest on loans that had not entered repayment status totaled $2,940,000 at September 30, 2020 and $4,689,000 at December 31, 2019. At September 30, 2020 there were 818 loans within repayment, deferment, and forbearance which represented $24,322,000, $7,044,000, and $5,174,000, respectively. At December 31, 2019, there were 855 loans within repayment, deferment, and forbearance which represented $24,986,000, $4,392,000 and $10,626,000, respectively. As of September 30, 2020 and December 31, 2019, the reserve against the student loan portfolio was $1,761,000 and $2,091,000, respectively. There were no TDRs within the portfolio as of September 30, 2020 or December 31, 2019. At September 30, 2020 and December 31, 2019, student loans totaling $53,000 were included in the substandard category and $386,000 in the special mention category, respectively. ZuntaFi (previously known as Reunion Student Loan Finance Corporation (RSLFC)) is the third-party servicer for the student loan portfolio. ZuntaFi's services include application administration, processing, approval, documenting, funding, and collection. They also provide borrower file custodial responsibilities. Except in cases where applicants/loans do not meet program requirements, or extreme delinquency, ZuntaFi is responsible for complete program management. ZuntaFi is paid a monthly servicing fee based on the outstanding principal balance. The following tables summarize the credit quality indicators for outstanding student loans as of September 30, 2020 and December 31, 2019 (in 000's, except for number of borrowers): September 30, 2020 December 31, 2019 Number of Loans Amount Accrued Interest Number of Loans Amount Accrued Interest School 320 $ 12,758 $ 2,940 601 $ 24,198 $ 4,689 Grace 212 9,379 2,434 49 1,598 394 Repayment 547 24,322 577 507 24,986 203 Deferment 162 7,044 445 124 4,392 204 Forbearance 109 5,174 153 224 10,626 188 Total 1,350 $ 58,677 $ 6,549 1,505 $ 65,800 $ 5,678 School - The time in which the borrower is still actively in school at least half time. No payments are expected during this stage, though the borrower may begin immediate payments. Grace - A six month period of time granted to the borrower immediately upon graduation, or if deemed no longer an active student. Interest continues to accrue. Upon completion of the six month grace period the loan is transferred to repayment status. Additionally, if applicable, this status may represent a borrower activated to military duty while in their in-school period, they will be allowed to return to that status once their active duty has expired. The borrower must return to an at least half time status within six months of the active duty end date in order to return to an in-school status. Repayment - The time in which the borrower is no longer actively in school at least half time, and has not received an approved grace, deferment, or forbearance. Regular payment is expected from these borrowers under an allotted payment plan. Deferment - May be granted up to 48 months for borrowers who have begun the repayment period on their loans but are (1) actively enrolled in an eligible school at least half time, or (2) are actively enrolled in an approved and verifiable medical residency, internship, or fellowship program. Forbearance - The period of time during which the borrower may postpone making principal and interest payments, which may be granted for either hardship or administrative reasons. Interest will continue to accrue on loans during periods of authorized forbearance. If the borrower is delinquent at the time the forbearance is granted, the delinquency will be covered by the forbearance and all accrued and unpaid interest from the date of delinquency or if none, from the date of beginning of the forbearance period, will be capitalized at the end of each forbearance period. The term of the loan will not change and payments may be increased to allow the loan to pay off in the required time frame. A forbearance that results in only an insignificant delay in payment, is not considered a concessionary change in terms, provided the borrower affirms the obligation. Forbearance is not an uncommon status designation, this designation is standard industry practice, and is consistent with the succession of students migrating to employed medical professionals. Student Loan Aging Student loans are generally charged off at the end of the month during which an account becomes 120 days contractually past due. Accrued but unpaid interest related to charged off student loans is reversed and charged against interest income. For the three and nine months ended September 30, 2020, $9,000 and $59,000 in accrued interest receivable was reversed, due to charge-offs of $174,000 and $1,121,000, respectively, within the student loan portfolio. For the three and nine months ended September 30, 2019, $13,000 and $20,000 in accrued interest receivable was reversed, due to charge-offs of $235,000 and $338,000, respectively, within the student loan portfolio. The following tables summarize the student loan aging for loans in repayment and forbearance as of September 30, 2020 and December 31, 2019 (in 000's, except for number of borrowers): September 30, 2020 December 31, 2019 Number of Borrowers Amount Number of Borrowers Amount Current or less than 31 days 254 $ 26,755 295 $ 34,277 31 - 60 days 21 2,259 4 292 61 - 90 days 5 429 7 657 91 - 120 days 1 53 6 386 Total 281 $ 29,496 312 $ 35,612

Deposits

Deposits	9 Months Ended
	Sep. 30, 2020
Cash and Cash Equivalents [Abstract]
Deposits	Deposits Deposits include the following: (in 000's) September 30, 2020 December 31, 2019 Noninterest-bearing deposits $ 430,028 $ 311,950 Interest-bearing deposits: NOW and money market accounts 406,706 360,934 Savings accounts 94,467 80,078 Time deposits: Under $250,000 41,379 44,926 $250,000 and over 22,203 20,474 Total interest-bearing deposits 564,755 506,412 Total deposits $ 994,783 $ 818,362

Short-term Borrowings_Other Bor

Short-term Borrowings/Other Borrowings	9 Months Ended
	Sep. 30, 2020
Debt Disclosure [Abstract]
Short-term Borrowings/Other Borrowings	Short-term Borrowings/Other Borrowings At September 30, 2020, the Company had collateralized lines of credit with the Federal Reserve Bank of San Francisco totaling $341,410,000, as well as Federal Home Loan Bank (FHLB) lines of credit totaling $5,111,000. At September 30, 2020, the Company had an uncollateralized line of credit with Pacific Coast Bankers Bank (PCBB) totaling $10,000,000, a Fed Funds line of $10,000,000 with Union Bank, and a Fed Funds line of $20,000,000 with Zions First National Bank. All lines of credit are on an “as available” basis and can be revoked by the grantor at any time. These lines of credit have interest rates that are generally tied to the Federal Funds rate or are indexed to short-term U.S. Treasury rates or LIBOR. FHLB advances are collateralized by the Company’s stock in the FHLB, investment securities, and certain qualifying mortgage loans. As of September 30, 2020, $5,582,000 in investment securities at FHLB were pledged as collateral for FHLB advances. Additionally, $519,013,000 in secured and unsecured loans were pledged at September 30, 2020, as collateral for borrowing lines with the Federal Reserve Bank. At September 30, 2020, the Company had no outstanding borrowings. At December 31, 2019, the Company had collateralized lines of credit with the Federal Reserve Bank of San Francisco totaling $313,445,000, as well as Federal Home Loan Bank (“FHLB”) lines of credit totaling $5,815,000. At December 31, 2019, the Company had an uncollateralized line of credit with Pacific Coast Bankers Bank ("PCBB") and Union Bank totaling $10,000,000 each, with a Fed Funds line of $20,000,000 at Zions First National Bank. All lines of credit are on an “as available” basis and can be revoked by the grantor at any time. These lines of credit generally have interest rates tied to the Federal Funds rate or are indexed to short-term U.S. Treasury rates or LIBOR. FHLB advances are collateralized by the Company’s stock in the FHLB, investment securities, and certain qualifying mortgage loans. As of December 31, 2019, $6,201,000 in investment securities at FHLB were pledged as collateral for FHLB advances. Additionally, $462,937,000 in secured and unsecured loans were pledged at December 31, 2019, as collateral for used and unused borrowing lines with the Federal Reserve Bank. At December 31, 2019, the Company had no outstanding borrowings.

Leases

Leases	9 Months Ended
	Sep. 30, 2020
Leases [Abstract]
Leases	Leases The Company leases land and premises for its branch banking offices, administration facilities, and ATMs. The initial terms of these leases expire at various dates through 2025. Under the provisions of most of these leases, the Company has the option to extend the leases beyond their original terms at rental rates adjusted for changes reported in certain economic indices or as reflected by market conditions. Lease terms may include options to extend or terminate the lease when it is reasonably certain the Company will exercise that option. As of September 30, 2020, the Company had 12 operating leases and no financing leases. The components of lease expense were as follows: Three Months Ended Nine Months Ended (in 000's) September 30, 2020 September 30, 2019 September 30, 2020 September 30, 2019 Operating lease expense $ 191 $ 197 $ 570 $ 575 Variable lease expense 51 7 169 115 Total $ 242 $ 204 $ 739 $ 690 Supplemental balance sheet information related to leases was as follows: (in 000's) September 30, 2020 Operating cash flows from operating leases $ 571 ROU assets obtained in exchange for new operating lease liabilities — Weighted-average remaining lease term in years for operating leases 5.86 Weighted-average discount rate for operating leases 5.15 % Maturities of lease liabilities were as follows: (in 000's) September 30, 2020 2021 $ 682 2022 661 2023 666 2024 562 2025 371 Thereafter 556 Total undiscounted cash flows 3,498 Less: present value discount (481) Present value of net future minimum lease payments $ 3,017

Supplemental Cash Flow Disclosu

Supplemental Cash Flow Disclosures	9 Months Ended
	Sep. 30, 2020
Supplemental Cash Flow Information [Abstract]
Supplemental Cash Flow Disclosures	Supplemental Cash Flow Disclosures Nine months ended September 30, (in 000's) 2020 2019 Cash paid during the period for: Interest $ 1,814 $ 3,012 Income taxes 2,380 4,890 Noncash investing activities: Unrealized gain on unrecognized post retirement costs 60 42 Unrealized gain on available for sale securities 1,161 317 Unrealized loss on junior subordinated debentures (779) (1,748) Cash dividend declared 1,867 1,865 Adoption of ASU 2016-02: recognition of lease right-of-use (ROU) asset — 3,395 Adoption of ASU 2016-02: recognition of lease liability — 3,486

Dividends on Common Stock

Dividends on Common Stock	9 Months Ended
	Sep. 30, 2020
Equity [Abstract]
Dividends on Common Stock	Dividends on Common Stock On September 22, 2020, the Company’s Board of Directors declared a cash dividend of $0.11 per share on the Company's common stock. The dividend was payable on October 16, 2020, to shareholders of record as of October 6, 2020. Approximately $1,867,000 was transferred from retained earnings to dividends payable to allow for distribution of the dividend to shareholders. On June 23, 2020, the Company’s Board of Directors declared a cash dividend of $0.11 per share on the Company's common stock. The dividend was payable on July 15, 2020, to shareholders of record as of July 6, 2020. Approximately $1,866,000 was transferred from retained earnings to dividends payable to allow for distribution of the dividend to shareholders. On March 24, 2020, the Company’s Board of Directors declared a cash dividend of $0.11 per share on the Company's common stock. The dividend was payable on April 15, 2020, to shareholders of record as of April 6, 2020. Approximately $1,867,000 was transferred from retained earnings to dividends payable to allow for distribution of the dividend to shareholders. During 2017, the Board of Directors authorized the repurchase of up to $3 million of the outstanding common stock of the Company. The timing of the purchases will depend on certain factors, including but not limited to, market conditions and prices, available funds, and alternative uses of capital. The stock repurchase program may be carried out through open-market purchases, block trades, or negotiated private transactions. At this time, no shares have been repurchased.

Net Income per Common Share

Net Income per Common Share	9 Months Ended
	Sep. 30, 2020
Earnings Per Share [Abstract]
Net Income per Common Share	Net Income per Common Share The following table provides a reconciliation of the numerator and the denominator of the basic EPS computation with the numerator and the denominator of the diluted EPS computation: Three months ended September 30, Nine months ended September 30, 2020 2019 2020 2019 Net income (000's, except per share amounts) $ 2,271 $ 4,173 $ 7,038 $ 12,276 Weighted average shares issued 16,977,239 16,953,744 16,975,648 16,950,474 Add: dilutive effect of stock options 23,262 36,418 17,532 31,145 Weighted average shares outstanding adjusted for potential dilution 17,000,501 16,990,162 16,993,180 16,981,619 Basic earnings per share $ 0.13 $ 0.25 $ 0.41 $ 0.72 Diluted earnings per share $ 0.13 $ 0.25 $ 0.41 $ 0.72 Anti-dilutive stock options excluded from earnings per share calculation 75,000 60,000 88,000 60,000

Taxes on Income

Taxes on Income	9 Months Ended
	Sep. 30, 2020
Income Tax Disclosure [Abstract]
Taxes on Income	Taxes on Income The Company periodically reviews its tax positions under the accounting standards related to uncertainty in income taxes, which defines the criteria that an individual tax position would have to meet for some or all of the income tax benefit to be recognized in a taxable entity’s financial statements. Under the guidelines, an entity should recognize the financial statement benefit of a tax position if it determines that it is more likely than not that the position will be sustained on examination. The term “more likely than not” means a likelihood of more than 50 percent. In assessing whether the more-likely-than-not criterion is met, the entity should assume that the tax position will be reviewed by the applicable taxing authority and all available information is known to the taxing authority. The Company periodically evaluates its deferred tax assets to determine whether a valuation allowance is required based upon a determination that some or all of the deferred assets may not be ultimately realized. At September 30, 2020 and December 31, 2019, the Company had no recorded valuation allowance. The Company is no longer subject to IRS examination for years before 2015. The Company's policy is to recognize any interest or penalties related to uncertain tax positions in income tax expense. Interest and penalties recognized during the periods ended September 30, 2020 and 2019 were insignificant. The Company reported a provision for income taxes of $2,800,000 for the nine months ended September 30, 2020 as compared to the $4,989,000 provision reported in the comparable period of 2019. The effective tax rate was 28.46% for the nine months ended September 30, 2020 as compared to 28.90% for the comparable period of 2019.

Junior Subordinated Debt_Trust

Junior Subordinated Debt/Trust Preferred Securities	9 Months Ended
	Sep. 30, 2020
Debt Disclosure [Abstract]
Junior Subordinated Debt/Trust Preferred Securities	Junior Subordinated Debt/Trust Preferred Securities Effective September 30, 2009 and beginning with the interest payment due October 1, 2009, the Company elected to defer interest payments on the Company's $15.0 million of junior subordinated debentures relating to its trust preferred securities for the allowable five-year period. Interest payments were subsequently resumed at the end of the allowable deferment. In September 2015, the Company redeemed $3.0 million at par value. The contractual principal balance of the Company's debentures relating to its trust preferred securities is $12.0 million as of September 30, 2020. The Company may redeem the junior subordinated debentures at any time at par. The Company accounts for its junior subordinated debt issued under USB Capital Trust II at fair value. The Company believes the election of fair value accounting for the junior subordinated debentures better reflects the true economic value of the debt instrument on the balance sheet. As of September 30, 2020, the rate paid on the junior subordinated debt issued under USB Capital Trust II is 3-month LIBOR plus 129 basis points, and is adjusted quarterly. At September 30, 2020, the Company performed a fair value measurement analysis on its junior subordinated debt using a cash flow model approach to determine the present value of those cash flows. The cash flow model utilizes the forward 3-month LIBOR curve to estimate future quarterly interest payments due over the life of the debt instrument. These cash flows were discounted at a rate which incorporates a current market rate for similar-term debt instruments, adjusted for additional credit and liquidity risks associated with the junior subordinated debt. We believe the 3.83% discount rate used represents what a market participant would consider under the circumstances based on current market assumptions. At September 30, 2020, the total cumulative gain recorded on the debt is $2,432,000. The net fair value calculation performed as of September 30, 2020 resulted in a net pretax gain adjustment of $672,000 ($473,000, net of tax) for the nine months ended September 30, 2020 compared to a net pretax loss adjustment of $177,000 ($126,000, net of tax) for the nine months ended September 30, 2019. For the nine months ended September 30, 2020, the net $672,000 ($473,000, net of tax) fair value gain adjustment was separately presented as a $1,451,000 gain ($1,022,000, net of tax) recognized on the consolidated statements of income, and a $779,000 loss ($549,000, net of tax) associated with the instrument-specific credit risk recognized in other comprehensive income. For the nine months ended September 30, 2019, the net $177,000 ($126,000, net of tax) fair value loss adjustment was separately presented as a $1,571,000 gain ($1,107,000, net of tax) recognized on the consolidated statements of income, and a $1,748,000 loss ($1,233,000, net of tax) associated with the instrument-specific credit risk recognized in other comprehensive income. The Company calculated the change in the discounted cash flows based on updated market credit spreads for the periods ended. The net fair value calculation performed as of September 30, 2020 resulted in a net pretax loss adjustment of $344,000 ($243,000, net of tax) for the quarter ended September 30, 2020 compared to a net pretax gain adjustment of $159,000 ($112,000, net of tax) for the quarter ended September 30, 2019. For the quarter ended September 30, 2020, the net $344,000 ($243,000, net of tax) fair value loss adjustment was separately presented as a $18,000 loss ($13,000, net of tax) recognized on the consolidated statements of income, and a $326,000 loss ($230,000, net of tax) associated with the instrument-specific credit risk recognized in other comprehensive income. For the quarter ended September 30, 2019, the net $159,000 ($112,000, net of tax) fair value gain adjustment was separately presented as a $660,000 gain ($465,000, net of tax) recognized on the consolidated statements of income, and a $501,000 loss ($353,000, net of tax) associated with the instrument-specific credit risk recognized in other comprehensive income. The Company calculated the change in the discounted cash flows based on updated market credit spreads for the periods ended.

Fair Value Measurements and Dis

Fair Value Measurements and Disclosure	9 Months Ended
	Sep. 30, 2020
Fair Value Disclosures [Abstract]
Fair Value Measurements and Disclosure	Fair Value Measurements and Disclosure The following summary disclosures are made in accordance with the guidance provided by ASC Topic 825, Fair Value Measurements and Disclosures , which requires the disclosure of fair value information about both on- and off-balance sheet financial instruments where it is practicable to estimate that value. Generally accepted accounting guidance clarifies the definition of fair value, describes methods used to appropriately measure fair value in accordance with generally accepted accounting principles and expands fair value disclosure requirements. This guidance applies whenever other accounting pronouncements require or permit fair value measurements. The fair value hierarchy prioritizes the inputs to valuation techniques used to measure fair value into three broad levels (Level 1, Level 2, and Level 3). Level 1 inputs are unadjusted quoted prices in active markets (as defined) for identical assets or liabilities that the reporting entity has the ability to access at the measurement date. Level 2 inputs are inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly. Level 3 inputs are unobservable inputs for the asset or liability, and reflect the reporting entity’s own assumptions about the assumptions that market participants would use in pricing the asset or liability (including assumptions about risk). The table below is a summary of fair value estimates for financial instruments and the level of the fair value hierarchy within which the fair value measurements are categorized at the periods indicated: September 30, 2020 (in 000's) Carrying Amount Estimated Fair Value Quoted Prices In Active Markets for Identical Assets Level 1 Significant Other Observable Inputs Level 2 Significant Unobservable Inputs Level 3 Financial Assets: Investment securities 91,782 91,782 3,865 87,917 — Loans 651,736 645,098 — — 645,098 Accrued interest receivable 10,099 10,099 — 10,099 — Financial Liabilities: Deposits: Noninterest-bearing 430,028 430,210 430,210 — — NOW and money market 406,706 406,707 406,707 — — Savings 94,467 94,467 94,467 — — Time deposits 63,582 63,931 — — 63,931 Total deposits 994,783 995,315 931,384 — 63,931 Junior subordinated debt 10,081 10,081 — — 10,081 Accrued interest payable 36 36 — 36 — December 31, 2019 (in 000's) Carrying Amount Estimated Fair Value Quoted Prices In Active Markets for Identical Assets Level 1 Significant Other Observable Inputs Level 2 Significant Unobservable Inputs Level 3 Financial Assets: Investment securities 80,088 80,088 3,776 76,312 — Loans 588,646 581,695 — — 581,695 Accrued interest receivable 8,208 8,208 — 8,208 — Financial Liabilities: Deposits: Noninterest-bearing 311,950 311,950 311,950 — — NOW and money market 360,934 360,934 360,934 — — Savings 80,078 80,078 80,078 — — Time deposits 65,400 65,236 — — 65,236 Total deposits 818,362 818,198 752,962 — 65,236 Junior subordinated debt 10,808 10,808 — — 10,808 Accrued interest payable 59 59 — 59 — The Company performs fair value measurements on certain assets and liabilities as the result of the application of current accounting guidelines. Some fair value measurements, such as investment securities and junior subordinated debt are performed on a recurring basis, while others, such as impairment of loans, other real estate owned, goodwill and other intangibles, are performed on a nonrecurring basis. The Company’s Level 1 financial assets consist of money market funds and highly liquid mutual funds for which fair values are based on quoted market prices. The Company’s Level 2 financial assets include highly liquid debt instruments of U.S. government agencies, collateralized mortgage obligations, and debt obligations of states and political subdivisions, whose fair values are obtained from readily-available pricing sources for the identical or similar underlying security that may, or may not, be actively traded. The Company’s Level 3 financial assets include certain instruments where the assumptions may be made by us or third parties about assumptions that market participants would use in pricing the asset or liability. From time to time, the Company recognizes transfers between Level 1, 2, and 3 when a change in circumstances warrants a transfer. There were no transfers in or out of Level 1 and Level 2 fair value measurements during the nine months ended September 30, 2020. The following methods and assumptions were used in estimating the fair values of financial instruments measured at fair value on a recurring and non-recurring basis: Investment Securities – Available for sale and marketable equity securities are valued based upon open-market price quotes obtained from reputable third-party brokers that actively make a market in those securities. Market pricing is based upon specific CUSIP identification for each individual security. To the extent there are observable prices in the market, the mid-point of the bid/ask price is used to determine fair value of individual securities. If that data is not available for the last 30 days, a Level 2-type matrix pricing approach based on comparable securities in the market is utilized. Level 2 pricing may include using a forward spread from the last observable trade or may use a proxy bond like a TBA mortgage to come up with a price for the security being valued. Changes in fair market value are recorded through other comprehensive loss as the securities are available for sale. Impaired Loans - Fair value measurements for collateral dependent impaired loans are performed pursuant to authoritative accounting guidance and are based upon either collateral values supported by third party appraisals and observed market prices. Collateral dependent loans are measured for impairment using the fair value of the collateral. Changes are recorded directly as an adjustment to current earnings. Other Real Estate Owned - Nonrecurring adjustments to certain commercial and residential real estate properties classified as other real estate owned (OREO) are measured at the lower of carrying amount or fair value, less costs to sell. Fair values are generally based on third party appraisals of the property, resulting in a Level 3 classification. In cases where the carrying amount exceeds the fair value, less costs to sell, an impairment loss is recognized. Junior Subordinated Debt – The fair value of the junior subordinated debt was determined based upon a discounted cash flows model utilizing observable market rates and credit characteristics for similar debt instruments. In its analysis, the Company used characteristics that market participants generally use, and considered factors specific to (a) the liability, (b) the principal (or most advantageous) market for the liability, and (c) market participants with whom the reporting entity would transact in that market. Cash flows are discounted at a rate which incorporates a current market rate for similar-term debt instruments, adjusted for credit and liquidity risks associated with similar junior subordinated debt and circumstances unique to the Company. The Company believes that the subjective nature of these inputs, and credit concerns in the capital markets and inactivity in the trust preferred markets that have limited the observability of the market spreads, require the junior subordinated debt to be classified as a Level 3 fair value. The following table provides a description of the valuation technique, unobservable input, and qualitative information about the unobservable inputs for the Company’s assets and liabilities classified as Level 3 and measured at fair value on a recurring basis at September 30, 2020 and December 31, 2019: September 30, 2020 December 31, 2019 Financial Instrument Valuation Technique Unobservable Input Weighted Average Financial Instrument Valuation Technique Unobservable Input Weighted Average Junior Subordinated Debt Discounted cash flow Market credit risk adjusted spreads 3.83% Junior Subordinated Debt Discounted cash flow Market credit risk adjusted spreads 4.46% Management believes that the credit risk adjusted spread utilized in the fair value measurement of the junior subordinated debentures carried at fair value is indicative of the nonperformance risk premium a willing market participant would require under current market conditions, that is, the inactive market. Management attributes the change in fair value of the junior subordinated debentures during the period to market changes in the nonperformance expectations and pricing of this type of debt. Generally, an increase in the credit risk adjusted spread and/or a decrease in the three month LIBOR swap curve will result in positive fair value adjustments (and decrease the fair value measurement). Conversely, a decrease in the credit risk adjusted spread and/or an increase in the three month LIBOR swap curve will result in negative fair value adjustments (and increase the fair value measurement). The decrease in discount rate between the periods ended September 30, 2020 and December 31, 2019 is primarily due to decreases in rates for similar debt instruments. The following tables summarize the Company’s assets and liabilities that were measured at fair value on a recurring and non-recurring basis as of September 30, 2020 (in 000’s): Description of Assets September 30, 2020 Quoted Prices in Significant Other Significant AFS Securities (2): U.S. Government agencies $ 34,942 $ — $ 34,942 $ — U.S. Government collateralized mortgage obligations 42,897 — 42,897 — Asset-backed securities 3,828 — 3,828 — Municipal bonds 1,058 — 1,058 — Corporate bond 5,192 — 5,192 — Total AFS securities 87,917 — 87,917 — Marketable equity securities (2) 3,865 3,865 — — Impaired loans (1): RE construction & development 3,332 — — 3,332 Total impaired loans 3,332 — — 3,332 Other real estate owned (1) 5,018 — — 5,018 Total $ 95,114 $ 3,865 $ 87,917 $ 3,332 Description of Liabilities September 30, 2020 Quoted Prices Significant Significant Junior subordinated debt (2) $ 10,081 — — $ 10,081 Total $ 10,081 — — $ 10,081 (1) Nonrecurring (2) Recurring The following table presents quantitative information about Level 3 fair value measurements for the Company's assets measured at fair value on a non-recurring basis at September 30, 2020 (in 000's). September 30, 2020 Financial Instrument Fair Value Valuation Technique Unobservable Input Adjustment Percentage Impaired Loans: RE construction & development $3,332 Fair Value of Collateral Method for Collateral Dependent Loans Adjustment for difference between appraised value and net realizable value 7.02% Other Real Estate Owned: $5,018 Fair Value of Collateral Method for Collateral Dependent Loans Adjustment for difference between appraised value and net realizable value 13.69% The following tables summarize the Company’s assets and liabilities that were measured at fair value on a recurring and non-recurring basis as of December 31, 2019 (in 000’s): Description of Assets December 31, 2019 Quoted Prices Significant Significant AFS Securities (2): U.S. Government agencies $ 28,699 $ — $ 28,699 $ — U.S. Government collateralized mortgage obligations 47,613 — 47,613 — Total AFS securities 76,312 — 76,312 $ — Marketable equity securities (2) 3,776 3,776 — — Impaired Loans (1): Real estate mortgage 144 — — 144 Total impaired loans 144 — — 144 Total $ 80,232 $ 3,776 $ 76,312 $ 144 Description of Liabilities December 31, 2019 Quoted Prices Significant Significant Junior subordinated debt (2) $ 10,808 $ — $ — $ 10,808 Total $ 10,808 $ — $ — $ 10,808 (1) Nonrecurring (2) Recurring The following table presents quantitative information about Level 3 fair value measurements for the Company's assets measured at fair value on a non-recurring basis at December 31, 2019 (in 000's). December 31, 2019 Financial Instrument Fair Value Valuation Technique Unobservable Input Adjustment Percentage Impaired Loans: Real estate mortgage $144 Fair Value of Collateral Method for Collateral Dependent Loans Adjustment for difference between appraised value and net realizable value 6.00% The following tables provide a reconciliation of assets and liabilities at fair value using significant unobservable inputs (Level 3) on a recurring basis during the quarters ended September 30, 2020 and 2019 (in 000’s): Three Months Ended September 30, 2020 Three Months Ended September 30, 2019 Nine Months Ended September 30, 2020 Nine Months Ended September 30, 2019 Reconciliation of Liabilities: Junior Junior Junior Junior Beginning balance $ 9,771 $ 10,496 $ 10,808 $ 10,155 Gross loss (gain) included in earnings 18 (660) (1,451) (1,571) Gross loss related to changes in instrument specific credit risk 326 502 779 1,748 Change in accrued interest (34) (8) (55) (2) Ending balance $ 10,081 $ 10,330 $ 10,081 $ 10,330 The amount of total loss (gain) for the period included in earnings attributable to the change in unrealized gains or losses relating to liabilities still held at the reporting date $ 18 $ (660) $ (1,451) $ (1,571)

Goodwill and Intangible Assets

Goodwill and Intangible Assets	9 Months Ended
	Sep. 30, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Intangible Assets	Goodwill and Intangible AssetsAt September 30, 2020, the Company had goodwill in the amount of $4,488,000 in connection with various business combinations and purchases. This amount was unchanged from the balance of $4,488,000 at December 31, 2019. While goodwill is not amortized, the Company does conduct periodic impairment analysis on goodwill at least annually or more often as conditions require. The Company performed an interim analysis of goodwill impairment, due to the triggering event of the current stock price falling below the Company's calculated book value. During the three and nine months ended September 30, 2020, the Company determined that COVID-19 was a triggering event based on adverse impact on our business and results of operations. At September 30, 2020, the Company completed its qualitative assessment of goodwill and concluded that it is more likely than not that the fair value of the reporting units exceeds the carrying value. However, it is reasonably possible if adverse economic conditions or recent decrease in our stock price and market capitalization as a results of the COVID-19 pandemic were to be deemed sustained in the future rather than temporary, it may significantly affect the fair value of our goodwill and result in impairment charges.

Accumulated Other Comprehensive

Accumulated Other Comprehensive Income	9 Months Ended
	Sep. 30, 2020
Equity [Abstract]
Accumulated Other Comprehensive Income	Accumulated Other Comprehensive Income The components of accumulated other comprehensive income, included in shareholders’ equity, are as follows: September 30, 2020 December 31, 2019 (in 000's) Net unrealized loss on available for sale securities Unfunded status of the supplemental retirement plans Net unrealized gain on junior subordinated debentures Net unrealized loss on available for sale securities Unfunded status of the supplemental retirement plans Net unrealized gain on junior subordinated debentures Beginning balance $ (175) $ (675) $ 218 $ (372) $ (459) $ 1,505 Current period comprehensive income (loss) 818 43 (549) 197 (216) (1,287) Ending balance $ 643 $ (632) $ (331) $ (175) $ (675) $ 218 Accumulated other comprehensive loss $ (320) $ (632)

Investment in York Monterey Pro

Investment in York Monterey Properties	9 Months Ended
	Sep. 30, 2020
Equity Method Investments and Joint Ventures [Abstract]
Investment in York Monterey Properties	Investment in York Monterey PropertiesIn the nine months ended September 30, 2020, the Bank wholly-owns an interest in subsidiary York Monterey Properties Inc., organized as a California corporation. The Bank capitalized the subsidiary through a transfer of eight unimproved lots at a historical cost of $5.3 million comprised of approximately 186.97 acres in the York Highlands subdivision of the Monterra Ranch residential development in Monterey County, California ("Properties") together with $250,000 in cash. The Bank transferred the Properties to York Monterey Properties Inc, in order to maintain ownership beyond the ten year regulatory holding period applicable to a national bank. The Bank acquired five of the lots through a non-judicial foreclosure on or about May 29, 2009. In addition, the Bank purchased three of the lots from another bank. The Bank had continuously held the Properties since the date of foreclosure and acquisition. At the time of transfer, the Properties had reached the end of the ten year regulatory holding period limit. As of September 30, 2020, the Bank's investment in York Monterey Properties Inc. totaled $4,759,000. York Monterey Properties Inc. is included within the consolidated financial statements of the Company, with $4,582,000 of the total investment recognized within the balance of other real estate owned on the consolidated balance sheets.

Subsequent Events

Subsequent Events	9 Months Ended
	Sep. 30, 2020
Subsequent Events [Abstract]
Subsequent Events	Subsequent Events Subsequent events are events or transactions that occur after the balance sheet date but before financial statements are issued. Recognized subsequent events are events or transactions that provide additional evidence about conditions that existed at the date of the balance sheet, including the estimates inherent in the process of preparing financial statements. Nonrecognized subsequent events are events that provide evidence about conditions that did not exist at the date of the balance sheet but arose after that date. Management has reviewed events occurring through the date the consolidated financial statements were issued and have identified no subsequent events requiring disclosure.

Organization and Summary of S_2

Organization and Summary of Significant Accounting and Reporting Policies (Policies)	9 Months Ended
	Sep. 30, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Impact of New Financial Accounting Standards	Impact of New Financial Accounting Standards : In June 2016, FASB issued ASU 2016-13, Financial Instruments- Credit Losses (Topic 326). The FASB is issuing this Update to improve financial reporting by requiring timelier recording of credit losses on loans and other financial instruments held by financial institutions and other organizations. The Update requires enhanced disclosures and judgments in estimating credit losses and also amends the accounting for credit losses on available-for-sale debt securities and purchased financial assets with credit deterioration. This original amendment was effective for fiscal years beginning after December 15, 2019, including interim periods within those fiscal years. In October 2019 FASB unanimously approved a vote to delay the effective date of this Standard to be effective for fiscal years beginning after December 15, 2022. The Company has formed a project team that is responsible for oversight of the Company’s implementation strategy for compliance with provisions of the new standard. An external provider specializing in community bank loss driver and CECL reserving model design as well as other related consulting services has been retained, and the Company continues to evaluate potential CECL modeling alternatives. As part of this process, the Company has determined potential loan pool segmentation and sub-segmentation under CECL, as well as evaluated the key economic loss drivers for each segment. The Company has begun to generate and evaluate model scenarios under CECL in tandem with its current reserving processes for interim and annual reporting beginning in March 2020. While the Company is currently unable to reasonably estimate the impact of adopting this new guidance, management expects the impact of adoption will be significantly influenced by the composition and quality of the Company’s loan portfolio as well as the economic conditions as of the date of adoption. The Company also anticipates significant changes to the processes and procedures for calculating the reserve for credit losses and continues to evaluate the potential impact on the Company's consolidated financial statements. Additionally, in regard to the recently approved delay in implementation, the Company continues to evaluate its expected implementation date.

Investment Securities (Tables)

Investment Securities (Tables)	9 Months Ended
	Sep. 30, 2020
Investments, Debt and Equity Securities [Abstract]
Comparison of amortized cost and fair value of securities available for sale	Following is a comparison of the amortized cost and fair value of securities available-for-sale, as of September 30, 2020 and December 31, 2019: (in 000's) Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value (Carrying Amount) September 30, 2020 Securities available-for-sale: U.S. Government agencies $ 35,039 $ 155 $ (252) $ 34,942 U.S. Government sponsored entities & agencies collateralized by mortgage obligations 42,054 857 (14) 42,897 Asset-backed securities 3,866 — (38) 3,828 Municipal bonds 1,045 13 — 1,058 Corporate bonds 5,000 192 — 5,192 Total securities available for sale $ 87,004 $ 1,217 $ (304) $ 87,917 (in 000's) Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value (Carrying Amount) December 31, 2019 Securities available-for-sale: U.S. Government agencies $ 28,737 $ 152 $ (190) $ 28,699 U.S. Government sponsored entities & agencies collateralized by mortgage obligations 47,824 120 (331) 47,613 Total securities available for sale $ 76,561 $ 272 $ (521) $ 76,312
Contractual maturities on collateralized mortgage obligation	The amortized cost and fair value of securities available for sale at September 30, 2020, by contractual maturity, are shown below. Actual maturities may differ from contractual maturities because issuers have the right to call or prepay obligations with or without call or prepayment penalties. Contractual maturities on collateralized mortgage obligations cannot be anticipated due to allowed paydowns. September 30, 2020 Amortized Cost Fair Value (Carrying Amount) (in 000's) Due in one year or less $ — $ — Due after one year through five years 300 300 Due after five years through ten years 18,224 18,332 Due after ten years 26,426 26,388 Collateralized mortgage obligations 42,054 42,897 $ 87,004 $ 87,917
Temporarily impaired investment securities	The following summarizes temporarily impaired investment securities: (in 000's) Less than 12 Months 12 Months or More Total September 30, 2020 Fair Value (Carrying Amount) Unrealized Losses Fair Value (Carrying Amount) Unrealized Losses Fair Value (Carrying Amount) Unrealized Losses Securities available for sale: U.S. Government agencies $ 9,540 $ (83) 17,897 (169) $ 27,437 $ (252) U.S. Government sponsored entities & agencies collateralized by mortgage obligations 317 (2) 2,068 (12) 2,385 (14) Corporate bonds — — — — — — Municipal bonds 300 — — — 300 — Asset-backed securities 3,828 (38) — — 3,828 (38) Total impaired securities $ 13,985 $ (123) $ 19,965 $ (181) $ 33,950 $ (304) December 31, 2019 Securities available for sale: U.S. Government agencies $ 3,961 $ (12) $ 15,989 $ (178) $ 19,950 $ (190) U.S. Government sponsored entities & agencies collateralized by mortgage obligations 25,400 (187) 11,244 (144) 36,644 (331) Total impaired securities $ 29,361 $ (199) $ 27,233 $ (322) $ 56,594 $ (521)

Loans (Tables)

Loans (Tables)	9 Months Ended
	Sep. 30, 2020
Receivables [Abstract]
Loans	Loans are comprised of the following: (in 000's) September 30, 2020 December 31, 2019 Commercial and industrial: Commercial and business loans $ 39,218 $ 44,534 Government program loans 26,524 744 Total commercial and industrial 65,742 45,278 Real estate mortgage: Commercial real estate 264,013 245,183 Residential mortgages 45,722 45,881 Home improvement and home equity loans 114 173 Total real estate mortgage 309,849 291,237 Real estate construction and development 171,889 138,784 Agricultural 51,587 52,197 Installment and student loans 62,415 69,878 Total loans $ 661,482 $ 597,374
Delinquent loans	The following is a summary of delinquent loans at September 30, 2020 (in 000's): September 30, 2020 Loans Loans Loans Total Past Due Loans Current Loans Total Loans Accruing Commercial and business loans $ — $ — $ — $ — $ 39,218 $ 39,218 $ — Government program loans — — — — 26,524 26,524 — Total commercial and industrial — — — — 65,742 65,742 — Commercial real estate loans — — — — 264,013 264,013 — Residential mortgages 266 — — 266 45,456 45,722 — Home improvement and home equity loans — — — — 114 114 — Total real estate mortgage 266 — — 266 309,583 309,849 — Real estate construction and development loans — — 8,573 8,573 163,316 171,889 — Agricultural loans — — 477 477 51,110 51,587 — Installment and student loans 2,253 429 53 2,735 59,580 62,315 53 Overdraft protection lines — — — — 30 30 — Overdrafts — — — — 70 70 — Total installment and student loans 2,253 429 53 2,735 59,680 62,415 53 Total loans $ 2,519 $ 429 $ 9,103 $ 12,051 $ 649,431 $ 661,482 $ 53 The following is a summary of delinquent loans at December 31, 2019 (in 000's): December 31, 2019 Loans Loans Loans Total Past Due Loans Current Loans Total Loans Accruing Commercial and business loans $ 568 $ — $ 75 $ 643 $ 43,891 $ 44,534 $ — Government program loans — — — — 744 744 — Total commercial and industrial 568 — 75 643 44,635 45,278 — Commercial real estate loans — — — — 245,183 245,183 — Residential mortgages 28 — — 28 45,853 45,881 — Home improvement and home equity loans — — — — 173 173 — Total real estate mortgage 28 — — 28 291,209 291,237 — Real estate construction and development loans — — 8,825 8,825 129,959 138,784 — Agricultural loans 957 423 144 1,524 50,673 52,197 — Installment and student loans 292 657 386 1,335 68,280 69,615 386 Overdraft protection lines — — — — 33 33 — Overdrafts — — — — 230 230 — Total installment and student loans 292 657 386 1,335 68,543 69,878 386 Total loans $ 1,845 $ 1,080 $ 9,430 $ 12,355 $ 585,019 $ 597,374 $ 386 The following tables summarize the student loan aging for loans in repayment and forbearance as of September 30, 2020 and December 31, 2019 (in 000's, except for number of borrowers): September 30, 2020 December 31, 2019 Number of Borrowers Amount Number of Borrowers Amount Current or less than 31 days 254 $ 26,755 295 $ 34,277 31 - 60 days 21 2,259 4 292 61 - 90 days 5 429 7 657 91 - 120 days 1 53 6 386 Total 281 $ 29,496 312 $ 35,612
Nonaccrual loan balances	The following is a summary of nonaccrual loan balances at September 30, 2020 and December 31, 2019 (in 000's). September 30, 2020 December 31, 2019 Commercial and business loans $ — $ 75 Government program loans — — Total commercial and industrial — 75 Commercial real estate loans — — Residential mortgages — — Home improvement and home equity loans — — Total real estate mortgage — — Real estate construction and development loans 11,058 11,478 Agricultural loans 477 144 Installment and student loans — — Total nonaccrual loans $ 11,535 $ 11,697
Impaired loans	The following is a summary of impaired loans at September 30, 2020 (in 000's). September 30, 2020 Unpaid Recorded Recorded Total Related Allowance Average Interest Recognized (2) Commercial and business loans $ 273 $ 274 $ — $ 274 $ — $ 627 $ 18 Government program loans 219 220 — 220 — 241 11 Total commercial and industrial 492 494 — 494 — 868 29 Commercial real estate loans 2,027 1,148 888 2,036 171 2,058 90 Residential mortgages 812 446 369 815 16 993 32 Home improvement and home equity loans — — — — — — — Total real estate mortgage 2,839 1,594 1,257 2,851 187 3,051 122 Real estate construction and development loans 11,058 11,058 — 11,058 — 11,264 210 Agricultural loans 655 313 343 656 215 692 23 Installment and student loans — — — — — — — Total impaired loans $ 15,044 $ 13,459 $ 1,600 $ 15,059 $ 402 $ 15,875 $ 384 (1) The recorded investment in loans includes accrued interest receivable of $15. (2) Information is based on nine months ended September 30, 2020. The following is a summary of impaired loans at December 31, 2019 (in 000's). December 31, 2019 Unpaid Recorded Recorded Total Related Allowance Average Interest Recognized (2) Commercial and business loans $ 1,484 $ 368 $ 1,128 $ 1,496 $ 606 $ 1,930 $ 116 Government program loans 257 258 — 258 — 275 18 Total commercial and industrial 1,741 626 1,128 1,754 606 2,205 134 Commercial real estate loans 2,073 1,181 902 2,083 263 2,031 123 Residential mortgages 1,060 517 546 1,063 20 1,577 56 Home improvement and home equity loans — — — — — — — Total real estate mortgage 3,133 1,698 1,448 3,146 283 3,608 179 Real estate construction and development loans 11,478 11,478 — 11,478 — 11,572 231 Agricultural loans 684 262 432 694 256 726 57 Installment and student loans — — — — — 14 — Total impaired loans $ 17,036 $ 14,064 $ 3,008 $ 17,072 $ 1,145 $ 18,125 $ 601 (1) The recorded investment in loans includes accrued interest receivable of $36. (2) Information is based on the year ended December 31, 2019.
Troubled debt restructuring activity	The following tables illustrates TDR additions and defaults for the periods indicated: Nine Months Ended September 30, 2020 ($ in 000's) Number of Pre- Post- Number of Contracts which Defaulted During Period Recorded Investment on Defaulted TDRs Troubled Debt Restructurings Commercial and business loans — — — $ — Government program loans — — — — — Commercial real estate term loans — — — — — Single family residential loans — — — — — Home improvement and home equity loans — — — — — Real estate construction and development loans — — — — — Agricultural loans 1 179 179 — — Installment and student loans — — — — — Overdraft protection lines — — — — — Total loans 1 $ 179 $ 179 — $ —
TDR activity by loan category	The following tables summarize TDR activity by loan category for the quarters ended September 30, 2020 and September 30, 2019 (in 000's). Three Months Ended Commercial and Industrial Commercial Real Estate Residential Mortgages Home Improvement and Home Equity Real Estate Construction Development Agricultural Installment Total Beginning balance $ — $ 889 $ 1,037 $ — $ 2,536 $ 693 $ — $ 5,155 Additions — — — — — — — — Principal (reductions) additions — (5) (491) — (50) (38) — (584) Charge-offs — — — — — — — — Ending balance $ — $ 884 $ 546 $ — $ 2,486 $ 655 $ — $ 4,571 Allowance for loan loss $ — $ 171 $ 16 $ — $ — $ 215 $ — $ 402 Defaults $ — $ — $ — $ — $ — $ — $ — $ — Three Months Ended Commercial and Industrial Commercial Real Estate Residential Mortgages Home Improvement and Home Equity Real Estate Construction Development Agricultural Installment Total Beginning balance $ 38 $ 907 $ 1,842 $ — $ 2,738 $ 658 $ — $ 6,183 Additions — — — — — — — — Principal (reductions) additions (18) (5) (771) — (33) (30) — (857) Charge-offs — — — — — (30) — (30) Ending balance $ 20 $ 902 $ 1,071 $ — $ 2,705 $ 598 $ — $ 5,296 Allowance for loan loss $ — $ 346 $ 15 $ — $ — $ 256 $ — $ 617 Defaults $ — $ — $ — $ — $ — $ — $ — $ — The following tables summarize TDR activity by loan category for the nine months ended September 30, 2020 and September 30, 2019 (in 000's). Nine Months Ended Commercial and Industrial Commercial Real Estate Residential Mortgages Home Improvement and Home Equity Real Estate Construction Development Agricultural Installment Total Beginning balance $ 9 $ 898 $ 1,060 $ — $ 2,654 $ 566 $ — $ 5,187 Additions — — — — — 179 — 179 Principal (reductions) additions (9) (14) (514) — (168) (90) — (795) Charge-offs — — — — — — — — Ending balance $ — $ 884 $ 546 $ — $ 2,486 $ 655 $ — $ 4,571 Allowance for loan loss $ — $ 171 $ 16 $ — $ — $ 215 $ — $ 402 Defaults $ — $ — $ — $ — $ — $ — $ — $ — Nine Months Ended Commercial and Industrial Commercial Real Estate Residential Mortgages Home Improvement and Home Equity Real Estate Construction Development Agricultural Installment Total Beginning balance $ 75 $ 1,305 $ 2,029 $ — $ 2,838 $ 812 $ — $ 7,059 Additions — — — — — — — — Principal (reductions) additions (55) (403) (958) — (133) (184) — (1,733) Charge-offs — — — — (30) — (30) Ending balance $ 20 $ 902 $ 1,071 $ — $ 2,705 $ 598 $ — $ 5,296 Allowance for loan loss $ — $ 346 $ 15 $ — $ — $ 256 $ — $ 617 Defaults $ — $ — $ — $ — $ — $ — $ — $ —
CARES activity by loan category	The following tables summarize modification under the CARES Act by loan category as of September 30, 2020 (in 000's). Loan Category COVID-19 Modified Loan Balance Total Portfolio Balance Commercial and Industrial: $ 667 $ 65,742 Commercial Real Estate: Hospitality 39,757 53,711 Health Club 14,775 14,775 Construction and land development 10,836 130,202 Commercial/Office/Retail 2,687 101,195 Residential Mortgages — 45,722 Home improvement and home equity loans — 114 All other CRE 1,058 136,019 Agricultural: — 51,587 Installment and student loans: 34 62,415 Total: $ 69,814 $ 661,482
Credit risk rating for commercial, construction and non-consumer related loans	The following tables summarize the credit risk ratings for commercial, construction, and other non-consumer related loans for September 30, 2020 and December 31, 2019: September 30, 2020 Commercial and Industrial Commercial Real Estate Real Estate Construction and Development Agricultural Total (in 000's) Grades 1 and 2 $ 26,154 $ 2,754 $ — $ 30 $ 28,938 Grade 3 — 735 — — 735 Grades 4 and 5 – pass 37,135 251,963 159,833 49,461 498,392 Grade 6 – special mention 1,945 7,418 998 1,441 11,802 Grade 7 – substandard 524 1,143 11,058 655 13,380 Grade 8 – doubtful — — — — — Total $ 65,758 $ 264,013 $ 171,889 $ 51,587 $ 553,247 December 31, 2019 Commercial and Industrial Commercial Real Estate Real Estate Construction and Development Agricultural Total (in 000's) Grades 1 and 2 $ 278 $ 2,806 $ — $ — $ 3,084 Grade 3 — 981 — — 981 Grades 4 and 5 – pass 41,757 238,612 126,308 50,234 456,911 Grade 6 – special mention 919 1,608 998 1,279 4,804 Grade 7 – substandard 2,324 1,176 11,478 684 15,662 Grade 8 – doubtful — — — — — Total $ 45,278 $ 245,183 $ 138,784 $ 52,197 $ 481,442
Credit risk ratings for consumer related loans and other homogenous loans	The following tables summarize the credit risk ratings for consumer related loans and other homogeneous loans for September 30, 2020 and December 31, 2019: September 30, 2020 December 31, 2019 Residential Mortgages Home Installment and Student Loans Total Residential Mortgages Home Installment and Student Loans Total (in 000's) Not graded $ 32,738 $ 98 $ 61,974 $ 94,810 $ 33,059 $ 155 $ 68,752 $ 101,966 Pass 12,453 16 388 12,857 12,542 18 740 13,300 Special mention 354 — — 354 88 — 386 474 Substandard 177 — 53 230 192 — — 192 Doubtful — — — — — — — — Total $ 45,722 $ 114 $ 62,415 $ 108,251 $ 45,881 $ 173 $ 69,878 $ 115,932
Allowance for credit loses by loan category	The following summarizes the activity in the allowance for credit losses by loan category for the quarters ended September 30, 2020 and 2019 (in 000's) Three Months Ended Commercial and Industrial Real Estate Mortgage Real Estate Construction Development Agricultural Installment and Student Loans Unallocated Total September 30, 2020 Beginning balance $ 756 $ 812 $ 3,572 $ 836 $ 2,746 $ 140 $ 8,862 Provision (reversal of provision) for credit losses (46) (147) 439 (68) (749) 575 4 Charge-offs — — (106) — (178) — (284) Recoveries 9 79 37 — 1 — 126 Net recoveries (charge-offs) 9 79 (69) — (177) — (158) Ending balance $ 719 $ 744 $ 3,942 $ 768 $ 1,820 $ 715 $ 8,708 Period-end amount allocated to: Loans individually evaluated for impairment — 187 — 215 — — 402 Loans collectively evaluated for impairment 719 557 3,942 553 1,820 715 8,306 Ending balance $ 719 $ 744 $ 3,942 $ 768 $ 1,820 $ 715 $ 8,708 Three Months Ended Commercial and Industrial Real Estate Mortgage Real Estate Construction Development Agricultural Installment and Student Loans Unallocated Total September 30, 2019 Beginning balance $ 1,457 $ 864 $ 2,330 $ 1,132 $ 1,991 $ 678 $ 8,452 Provision (recovery of provision) for credit losses (168) (109) (3) (227) 388 124 5 Charge-offs — — — (36) (263) — (299) Recoveries 7 52 — — 13 — 72 Net recoveries (charge-offs) 7 52 — (36) (250) — (227) Ending balance $ 1,296 $ 807 $ 2,327 $ 869 $ 2,129 $ 802 $ 8,230 Period-end amount allocated to: Loans individually evaluated for impairment 525 361 — 256 — — 1,142 Loans collectively evaluated for impairment 771 446 2,327 613 2,129 802 7,088 Ending balance $ 1,296 $ 807 $ 2,327 $ 869 $ 2,129 $ 802 $ 8,230 The following summarizes the activity in the allowance for credit losses by loan category for the nine months ended September 30, 2020 and 2019 (in 000's) Nine Months Ended Commercial and Industrial Real Estate Mortgage Real Estate Construction Development Agricultural Installment and Student Loans Unallocated Total September 30, 2020 Beginning balance $ 1,322 $ 712 $ 2,808 $ 761 $ 2,132 $ 173 $ 7,908 Provision (recovery of provision) for credit losses (625) (56) 1,455 7 815 542 2,138 Charge-offs — — (358) — (1,134) — (1,492) Recoveries 22 88 37 — 7 — 154 Net recoveries (charge-offs) 22 88 (321) — (1,127) — (1,338) Ending balance $ 719 $ 744 $ 3,942 $ 768 $ 1,820 $ 715 $ 8,708 Period-end amount allocated to: Loans individually evaluated for impairment — 187 — 215 — — 402 Loans collectively evaluated for impairment 719 557 3,942 553 1,820 715 8,306 Ending balance $ 719 $ 744 $ 3,942 $ 768 $ 1,820 $ 715 $ 8,708 Nine Months Ended Commercial and Industrial Real Estate Mortgage Real Estate Construction Development Agricultural Installment and Student Loans Unallocated Total September 30, 2019 Beginning balance $ 1,673 $ 1,015 $ 2,424 $ 1,131 $ 1,559 $ 593 $ 8,395 Provision (recovery of provision) for credit losses (441) (263) (97) (226) 833 209 15 Charge-offs — (5) — (36) (377) — (418) Recoveries 64 60 — — 114 — 238 Net (charge-offs) recoveries 64 55 — (36) (263) — (180) Ending balance $ 1,296 $ 807 $ 2,327 $ 869 $ 2,129 $ 802 $ 8,230 Period-end amount allocated to: Loans individually evaluated for impairment 525 361 — 256 — — 1,142 Loans collectively evaluated for impairment 771 446 2,327 613 2,129 802 7,088 Ending balance $ 1,296 $ 807 $ 2,327 $ 869 $ 2,129 $ 802 $ 8,230
Summarized loan balances	The following summarizes information with respect to the loan balances at September 30, 2020 and 2019. September 30, 2020 September 30, 2019 Loans Loans Total Loans Loans Loans Total Loans (in 000's) Commercial and business loans $ 274 $ 38,944 $ 39,218 $ 1,652 $ 45,703 $ 47,355 Government program loans 220 26,304 26,524 266 516 782 Total commercial and industrial 494 65,248 65,742 1,918 46,219 48,137 Commercial real estate loans 2,036 261,977 264,013 3,105 221,608 224,713 Residential mortgage loans 815 44,907 45,722 1,074 49,988 51,062 Home improvement and home equity loans — 114 114 — 184 184 Total real estate mortgage 2,851 306,998 309,849 4,179 271,780 275,959 Real estate construction and development loans 11,058 160,831 171,889 11,529 104,914 116,443 Agricultural loans 656 50,931 51,587 736 59,364 60,100 Installment and student loans — 62,415 62,415 — 69,489 69,489 Total loans $ 15,059 $ 646,423 $ 661,482 $ 18,362 $ 551,766 $ 570,128

Student Loans (Tables)

Student Loans (Tables)	9 Months Ended
	Sep. 30, 2020
Receivables [Abstract]
Credit quality indicators for outstanding student loans	The following tables summarize the credit quality indicators for outstanding student loans as of September 30, 2020 and December 31, 2019 (in 000's, except for number of borrowers): September 30, 2020 December 31, 2019 Number of Loans Amount Accrued Interest Number of Loans Amount Accrued Interest School 320 $ 12,758 $ 2,940 601 $ 24,198 $ 4,689 Grace 212 9,379 2,434 49 1,598 394 Repayment 547 24,322 577 507 24,986 203 Deferment 162 7,044 445 124 4,392 204 Forbearance 109 5,174 153 224 10,626 188 Total 1,350 $ 58,677 $ 6,549 1,505 $ 65,800 $ 5,678
Summary of student loan aging	The following is a summary of delinquent loans at September 30, 2020 (in 000's): September 30, 2020 Loans Loans Loans Total Past Due Loans Current Loans Total Loans Accruing Commercial and business loans $ — $ — $ — $ — $ 39,218 $ 39,218 $ — Government program loans — — — — 26,524 26,524 — Total commercial and industrial — — — — 65,742 65,742 — Commercial real estate loans — — — — 264,013 264,013 — Residential mortgages 266 — — 266 45,456 45,722 — Home improvement and home equity loans — — — — 114 114 — Total real estate mortgage 266 — — 266 309,583 309,849 — Real estate construction and development loans — — 8,573 8,573 163,316 171,889 — Agricultural loans — — 477 477 51,110 51,587 — Installment and student loans 2,253 429 53 2,735 59,580 62,315 53 Overdraft protection lines — — — — 30 30 — Overdrafts — — — — 70 70 — Total installment and student loans 2,253 429 53 2,735 59,680 62,415 53 Total loans $ 2,519 $ 429 $ 9,103 $ 12,051 $ 649,431 $ 661,482 $ 53 The following is a summary of delinquent loans at December 31, 2019 (in 000's): December 31, 2019 Loans Loans Loans Total Past Due Loans Current Loans Total Loans Accruing Commercial and business loans $ 568 $ — $ 75 $ 643 $ 43,891 $ 44,534 $ — Government program loans — — — — 744 744 — Total commercial and industrial 568 — 75 643 44,635 45,278 — Commercial real estate loans — — — — 245,183 245,183 — Residential mortgages 28 — — 28 45,853 45,881 — Home improvement and home equity loans — — — — 173 173 — Total real estate mortgage 28 — — 28 291,209 291,237 — Real estate construction and development loans — — 8,825 8,825 129,959 138,784 — Agricultural loans 957 423 144 1,524 50,673 52,197 — Installment and student loans 292 657 386 1,335 68,280 69,615 386 Overdraft protection lines — — — — 33 33 — Overdrafts — — — — 230 230 — Total installment and student loans 292 657 386 1,335 68,543 69,878 386 Total loans $ 1,845 $ 1,080 $ 9,430 $ 12,355 $ 585,019 $ 597,374 $ 386 The following tables summarize the student loan aging for loans in repayment and forbearance as of September 30, 2020 and December 31, 2019 (in 000's, except for number of borrowers): September 30, 2020 December 31, 2019 Number of Borrowers Amount Number of Borrowers Amount Current or less than 31 days 254 $ 26,755 295 $ 34,277 31 - 60 days 21 2,259 4 292 61 - 90 days 5 429 7 657 91 - 120 days 1 53 6 386 Total 281 $ 29,496 312 $ 35,612

Deposits (Tables)

Deposits (Tables)	9 Months Ended
	Sep. 30, 2020
Cash and Cash Equivalents [Abstract]
Deposits summary	Deposits include the following: (in 000's) September 30, 2020 December 31, 2019 Noninterest-bearing deposits $ 430,028 $ 311,950 Interest-bearing deposits: NOW and money market accounts 406,706 360,934 Savings accounts 94,467 80,078 Time deposits: Under $250,000 41,379 44,926 $250,000 and over 22,203 20,474 Total interest-bearing deposits 564,755 506,412 Total deposits $ 994,783 $ 818,362

Leases (Tables)

Leases (Tables)	9 Months Ended
	Sep. 30, 2020
Leases [Abstract]
Components of lease expense and supplemental balance sheet information	The components of lease expense were as follows: Three Months Ended Nine Months Ended (in 000's) September 30, 2020 September 30, 2019 September 30, 2020 September 30, 2019 Operating lease expense $ 191 $ 197 $ 570 $ 575 Variable lease expense 51 7 169 115 Total $ 242 $ 204 $ 739 $ 690 Supplemental balance sheet information related to leases was as follows: (in 000's) September 30, 2020 Operating cash flows from operating leases $ 571 ROU assets obtained in exchange for new operating lease liabilities — Weighted-average remaining lease term in years for operating leases 5.86 Weighted-average discount rate for operating leases 5.15 %
Maturities of lease liabilities	Maturities of lease liabilities were as follows: (in 000's) September 30, 2020 2021 $ 682 2022 661 2023 666 2024 562 2025 371 Thereafter 556 Total undiscounted cash flows 3,498 Less: present value discount (481) Present value of net future minimum lease payments $ 3,017

Supplemental Cash Flow Disclo_2

Supplemental Cash Flow Disclosures (Tables)	9 Months Ended
	Sep. 30, 2020
Supplemental Cash Flow Information [Abstract]
Supplemental cash flow disclosures	Nine months ended September 30, (in 000's) 2020 2019 Cash paid during the period for: Interest $ 1,814 $ 3,012 Income taxes 2,380 4,890 Noncash investing activities: Unrealized gain on unrecognized post retirement costs 60 42 Unrealized gain on available for sale securities 1,161 317 Unrealized loss on junior subordinated debentures (779) (1,748) Cash dividend declared 1,867 1,865 Adoption of ASU 2016-02: recognition of lease right-of-use (ROU) asset — 3,395 Adoption of ASU 2016-02: recognition of lease liability — 3,486

Net Income per Common Share (Ta

Net Income per Common Share (Tables)	9 Months Ended
	Sep. 30, 2020
Earnings Per Share [Abstract]
Schedule of net income per common share	The following table provides a reconciliation of the numerator and the denominator of the basic EPS computation with the numerator and the denominator of the diluted EPS computation: Three months ended September 30, Nine months ended September 30, 2020 2019 2020 2019 Net income (000's, except per share amounts) $ 2,271 $ 4,173 $ 7,038 $ 12,276 Weighted average shares issued 16,977,239 16,953,744 16,975,648 16,950,474 Add: dilutive effect of stock options 23,262 36,418 17,532 31,145 Weighted average shares outstanding adjusted for potential dilution 17,000,501 16,990,162 16,993,180 16,981,619 Basic earnings per share $ 0.13 $ 0.25 $ 0.41 $ 0.72 Diluted earnings per share $ 0.13 $ 0.25 $ 0.41 $ 0.72 Anti-dilutive stock options excluded from earnings per share calculation 75,000 60,000 88,000 60,000

Fair Value Measurements and D_2

Fair Value Measurements and Disclosure (Tables)	9 Months Ended
	Sep. 30, 2020
Fair Value Disclosures [Abstract]
Fair value of financial instruments	The table below is a summary of fair value estimates for financial instruments and the level of the fair value hierarchy within which the fair value measurements are categorized at the periods indicated: September 30, 2020 (in 000's) Carrying Amount Estimated Fair Value Quoted Prices In Active Markets for Identical Assets Level 1 Significant Other Observable Inputs Level 2 Significant Unobservable Inputs Level 3 Financial Assets: Investment securities 91,782 91,782 3,865 87,917 — Loans 651,736 645,098 — — 645,098 Accrued interest receivable 10,099 10,099 — 10,099 — Financial Liabilities: Deposits: Noninterest-bearing 430,028 430,210 430,210 — — NOW and money market 406,706 406,707 406,707 — — Savings 94,467 94,467 94,467 — — Time deposits 63,582 63,931 — — 63,931 Total deposits 994,783 995,315 931,384 — 63,931 Junior subordinated debt 10,081 10,081 — — 10,081 Accrued interest payable 36 36 — 36 — December 31, 2019 (in 000's) Carrying Amount Estimated Fair Value Quoted Prices In Active Markets for Identical Assets Level 1 Significant Other Observable Inputs Level 2 Significant Unobservable Inputs Level 3 Financial Assets: Investment securities 80,088 80,088 3,776 76,312 — Loans 588,646 581,695 — — 581,695 Accrued interest receivable 8,208 8,208 — 8,208 — Financial Liabilities: Deposits: Noninterest-bearing 311,950 311,950 311,950 — — NOW and money market 360,934 360,934 360,934 — — Savings 80,078 80,078 80,078 — — Time deposits 65,400 65,236 — — 65,236 Total deposits 818,362 818,198 752,962 — 65,236 Junior subordinated debt 10,808 10,808 — — 10,808 Accrued interest payable 59 59 — 59 —
Schedule of quantitative information about Level 3 fair value measurements	The following table provides a description of the valuation technique, unobservable input, and qualitative information about the unobservable inputs for the Company’s assets and liabilities classified as Level 3 and measured at fair value on a recurring basis at September 30, 2020 and December 31, 2019: September 30, 2020 December 31, 2019 Financial Instrument Valuation Technique Unobservable Input Weighted Average Financial Instrument Valuation Technique Unobservable Input Weighted Average Junior Subordinated Debt Discounted cash flow Market credit risk adjusted spreads 3.83% Junior Subordinated Debt Discounted cash flow Market credit risk adjusted spreads 4.46% The following table presents quantitative information about Level 3 fair value measurements for the Company's assets measured at fair value on a non-recurring basis at December 31, 2019 (in 000's). December 31, 2019 Financial Instrument Fair Value Valuation Technique Unobservable Input Adjustment Percentage Impaired Loans: Real estate mortgage $144 Fair Value of Collateral Method for Collateral Dependent Loans Adjustment for difference between appraised value and net realizable value 6.00%
Assets and liabilities measured at fair value on recurring and non-recurring basis	The following tables summarize the Company’s assets and liabilities that were measured at fair value on a recurring and non-recurring basis as of September 30, 2020 (in 000’s): Description of Assets September 30, 2020 Quoted Prices in Significant Other Significant AFS Securities (2): U.S. Government agencies $ 34,942 $ — $ 34,942 $ — U.S. Government collateralized mortgage obligations 42,897 — 42,897 — Asset-backed securities 3,828 — 3,828 — Municipal bonds 1,058 — 1,058 — Corporate bond 5,192 — 5,192 — Total AFS securities 87,917 — 87,917 — Marketable equity securities (2) 3,865 3,865 — — Impaired loans (1): RE construction & development 3,332 — — 3,332 Total impaired loans 3,332 — — 3,332 Other real estate owned (1) 5,018 — — 5,018 Total $ 95,114 $ 3,865 $ 87,917 $ 3,332 Description of Liabilities September 30, 2020 Quoted Prices Significant Significant Junior subordinated debt (2) $ 10,081 — — $ 10,081 Total $ 10,081 — — $ 10,081 (1) Nonrecurring (2) Recurring The following table presents quantitative information about Level 3 fair value measurements for the Company's assets measured at fair value on a non-recurring basis at September 30, 2020 (in 000's). September 30, 2020 Financial Instrument Fair Value Valuation Technique Unobservable Input Adjustment Percentage Impaired Loans: RE construction & development $3,332 Fair Value of Collateral Method for Collateral Dependent Loans Adjustment for difference between appraised value and net realizable value 7.02% Other Real Estate Owned: $5,018 Fair Value of Collateral Method for Collateral Dependent Loans Adjustment for difference between appraised value and net realizable value 13.69% The following tables summarize the Company’s assets and liabilities that were measured at fair value on a recurring and non-recurring basis as of December 31, 2019 (in 000’s): Description of Assets December 31, 2019 Quoted Prices Significant Significant AFS Securities (2): U.S. Government agencies $ 28,699 $ — $ 28,699 $ — U.S. Government collateralized mortgage obligations 47,613 — 47,613 — Total AFS securities 76,312 — 76,312 $ — Marketable equity securities (2) 3,776 3,776 — — Impaired Loans (1): Real estate mortgage 144 — — 144 Total impaired loans 144 — — 144 Total $ 80,232 $ 3,776 $ 76,312 $ 144 Description of Liabilities December 31, 2019 Quoted Prices Significant Significant Junior subordinated debt (2) $ 10,808 $ — $ — $ 10,808 Total $ 10,808 $ — $ — $ 10,808 (1) Nonrecurring (2) Recurring
Significant unobservable inputs (level 3) on a recurring basis	The following tables provide a reconciliation of assets and liabilities at fair value using significant unobservable inputs (Level 3) on a recurring basis during the quarters ended September 30, 2020 and 2019 (in 000’s): Three Months Ended September 30, 2020 Three Months Ended September 30, 2019 Nine Months Ended September 30, 2020 Nine Months Ended September 30, 2019 Reconciliation of Liabilities: Junior Junior Junior Junior Beginning balance $ 9,771 $ 10,496 $ 10,808 $ 10,155 Gross loss (gain) included in earnings 18 (660) (1,451) (1,571) Gross loss related to changes in instrument specific credit risk 326 502 779 1,748 Change in accrued interest (34) (8) (55) (2) Ending balance $ 10,081 $ 10,330 $ 10,081 $ 10,330 The amount of total loss (gain) for the period included in earnings attributable to the change in unrealized gains or losses relating to liabilities still held at the reporting date $ 18 $ (660) $ (1,451) $ (1,571)

Accumulated Other Comprehensi_2

Accumulated Other Comprehensive Income (Tables)	9 Months Ended
	Sep. 30, 2020
Equity [Abstract]
Schedule of components of accumulated other comprehensive income	The components of accumulated other comprehensive income, included in shareholders’ equity, are as follows: September 30, 2020 December 31, 2019 (in 000's) Net unrealized loss on available for sale securities Unfunded status of the supplemental retirement plans Net unrealized gain on junior subordinated debentures Net unrealized loss on available for sale securities Unfunded status of the supplemental retirement plans Net unrealized gain on junior subordinated debentures Beginning balance $ (175) $ (675) $ 218 $ (372) $ (459) $ 1,505 Current period comprehensive income (loss) 818 43 (549) 197 (216) (1,287) Ending balance $ 643 $ (632) $ (331) $ (175) $ (675) $ 218 Accumulated other comprehensive loss $ (320) $ (632)

Investment Securities - Compari

Investment Securities - Comparison of Amortized Cost and Fair Value of Securities Available for Sale (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	$ 87,004	$ 76,561
Gross Unrealized Gains	1,217	272
Gross Unrealized Losses	(304)	(521)
Fair Value (Carrying Amount)	87,917	76,312
U.S. Government agencies
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	35,039	28,737
Gross Unrealized Gains	155	152
Gross Unrealized Losses	(252)	(190)
Fair Value (Carrying Amount)	34,942	28,699
U.S. Government sponsored entities & agencies collateralized by mortgage obligations
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	42,054	47,824
Gross Unrealized Gains	857	120
Gross Unrealized Losses	(14)	(331)
Fair Value (Carrying Amount)	42,897	$ 47,613
Asset-backed securities
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	3,866
Gross Unrealized Gains	0
Gross Unrealized Losses	(38)
Fair Value (Carrying Amount)	3,828
Municipal bonds
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	1,045
Gross Unrealized Gains	13
Gross Unrealized Losses	0
Fair Value (Carrying Amount)	1,058
Corporate bonds
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	5,000
Gross Unrealized Gains	192
Gross Unrealized Losses	0
Fair Value (Carrying Amount)	$ 5,192

Investment Securities - Contrac

Investment Securities - Contractual Maturities on Collateralized Mortgage Obligation (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Amortized Cost
Due in one year or less	$ 0
Due after one year through five years	300
Due after five years through ten years	18,224
Due after ten years	26,426
Collateralized mortgage obligations	42,054
Amortized Cost	87,004	$ 76,561
Fair Value (Carrying Amount)
Due in one year or less	0
Due after one year through five years	300
Due after five years through ten years	18,332
Due after ten years	26,388
Collateralized mortgage obligations	42,897
Fair Value (Carrying Amount)	$ 87,917	$ 76,312

Investment Securities - Narrati

Investment Securities - Narrative (Details)	3 Months Ended		9 Months Ended
	Sep. 30, 2020USD ($)security	Sep. 30, 2019USD ($)	Sep. 30, 2020USD ($)securitysegment	Sep. 30, 2019USD ($)	Dec. 31, 2019USD ($)
Debt Securities, Available-for-sale [Line Items]
Available-for-sale securities, gross realized gains (losses)	$ 0	$ 0	$ 0	$ 0
OTTI losses, investments	0	0	$ 0	0
Number of general segments for the segregation of portfolio | segment			2
Unrealized (gain) loss on marketable equity securities	4,000	$ 18,000	$ 89,000	$ 128,000
Held-to-maturity securities	0		0		$ 0
Investment securities	$ 0		$ 0		0
Asset-backed securities
Debt Securities, Available-for-sale [Line Items]
Number of impaired securities | security	1		1
Municipal bonds
Debt Securities, Available-for-sale [Line Items]
Number of impaired securities | security	3		3
U.S. Government agencies
Debt Securities, Available-for-sale [Line Items]
Number of impaired securities | security	12		12
U.S. Government sponsored entities & agencies collateralized by mortgage obligations
Debt Securities, Available-for-sale [Line Items]
Number of impaired securities | security	4		4
Carrying Amount
Debt Securities, Available-for-sale [Line Items]
Fair value of available-for-sale securities pledged as collateral for FHLB borrowings	$ 79,013,000		$ 79,013,000
Investment securities	91,782,000		91,782,000		80,088,000
Estimated Fair Value
Debt Securities, Available-for-sale [Line Items]
Fair value of available-for-sale securities pledged as collateral for FHLB borrowings	79,942,000		79,942,000
Investment securities	$ 91,782,000		$ 91,782,000		$ 80,088,000

Investment Securities - Tempora

Investment Securities - Temporarily Impaired Investment Securities (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Fair Value (Carrying Amount)
Less than 12 Months	$ 13,985	$ 29,361
12 Months or More	19,965	27,233
Total	33,950	56,594
Unrealized Losses
Less than 12 Months	(123)	(199)
12 Months or More	(181)	(322)
Total	(304)	(521)
U.S. Government agencies
Fair Value (Carrying Amount)
Less than 12 Months	9,540	3,961
12 Months or More	17,897	15,989
Total	27,437	19,950
Unrealized Losses
Less than 12 Months	(83)	(12)
12 Months or More	(169)	(178)
Total	(252)	(190)
U.S. Government sponsored entities & agencies collateralized by mortgage obligations
Fair Value (Carrying Amount)
Less than 12 Months	317	25,400
12 Months or More	2,068	11,244
Total	2,385	36,644
Unrealized Losses
Less than 12 Months	(2)	(187)
12 Months or More	(12)	(144)
Total	(14)	$ (331)
Corporate bonds
Fair Value (Carrying Amount)
Less than 12 Months	0
12 Months or More	0
Total	0
Unrealized Losses
Less than 12 Months	0
12 Months or More	0
Total	0
Municipal bonds
Fair Value (Carrying Amount)
Less than 12 Months	300
12 Months or More	0
Total	300
Unrealized Losses
Less than 12 Months	0
12 Months or More	0
Total	0
Asset-backed securities
Fair Value (Carrying Amount)
Less than 12 Months	3,828
12 Months or More	0
Total	3,828
Unrealized Losses
Less than 12 Months	(38)
12 Months or More	0
Total	$ (38)

Loans - Loans (Details)

Loans - Loans (Details) - USD ($)	9 Months Ended
	Sep. 30, 2020	Dec. 31, 2019	Sep. 30, 2019
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans	$ 661,482,000	$ 597,374,000	$ 570,128,000
Unsecured debt | Paycheck Protection Program
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loan amount	$ 25,889,000
Life of the debt instrument	2 years
Interest rate	1.00%
Commitments to extend credit
Accounts, Notes, Loans and Financing Receivable [Line Items]
Fair value, concentration of risk, commitments	$ 204,522,000	197,559,000
Standby letters of credit
Accounts, Notes, Loans and Financing Receivable [Line Items]
Fair value, concentration of risk, commitments	$ 3,662,000	1,662,000
Loan purchase commitments
Accounts, Notes, Loans and Financing Receivable [Line Items]
Committed interest	100.00%
Purchase commitment	$ 30,000,000
Commercial and Industrial
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans	$ 65,742,000	45,278,000	48,137,000
Percentage of total loans	10.00%
Commercial and Industrial | Commercial and business loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans	$ 39,218,000	44,534,000	47,355,000
Commercial and Industrial | Government program loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans	26,524,000	744,000	782,000
Real estate mortgage
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans	$ 309,849,000	291,237,000	275,959,000
Percentage of total loans	46.80%
Real estate mortgage | Commercial real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans	$ 264,013,000	245,183,000	224,713,000
Real estate mortgage | Residential mortgages
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans	45,722,000	45,881,000	51,062,000
Real estate mortgage | Home improvement and home equity loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans	114,000	173,000	184,000
Real estate construction and development
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans	$ 171,889,000	138,784,000	116,443,000
Percentage of total loans	26.00%
Agricultural
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans	$ 51,587,000	52,197,000	60,100,000
Percentage of total loans	7.80%
Installment and student loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans	$ 62,415,000	$ 69,878,000	$ 69,489,000
Percentage of total loans	9.40%

Loans - Delinquent Loans (Detai

Loans - Delinquent Loans (Details) $ in Thousands	9 Months Ended
	Sep. 30, 2020USD ($)payment	Dec. 31, 2019USD ($)	Sep. 30, 2019USD ($)
Financing Receivable, Past Due [Line Items]
Total Past Due Loans	$ 12,051	$ 12,355
Current Loans	649,431	585,019
Total Loans	661,482	597,374	$ 570,128
Accruing Loans 90 or More Days Past Due	$ 53	386
Minimum period of default	90 days
Number of monthly payments to demonstrate repayment ability | payment	6
Undisbursed commitments	$ 0	0
Total nonaccrual Loans	11,535	11,697
Commercial and Industrial
Financing Receivable, Past Due [Line Items]
Total Past Due Loans	0	643
Current Loans	65,742	44,635
Total Loans	65,742	45,278	48,137
Accruing Loans 90 or More Days Past Due	0	0
Total nonaccrual Loans	0	75
Commercial and Industrial | Commercial and business loans
Financing Receivable, Past Due [Line Items]
Total Past Due Loans	0	643
Current Loans	39,218	43,891
Total Loans	39,218	44,534	47,355
Accruing Loans 90 or More Days Past Due	0	0
Total nonaccrual Loans	0	75
Commercial and Industrial | Government program loans
Financing Receivable, Past Due [Line Items]
Total Past Due Loans	0	0
Current Loans	26,524	744
Total Loans	26,524	744	782
Accruing Loans 90 or More Days Past Due	0	0
Total nonaccrual Loans	0	0
Real estate mortgage
Financing Receivable, Past Due [Line Items]
Total Past Due Loans	266	28
Current Loans	309,583	291,209
Total Loans	309,849	291,237	275,959
Accruing Loans 90 or More Days Past Due	0	0
Total nonaccrual Loans	0	0
Real estate mortgage | Commercial real estate
Financing Receivable, Past Due [Line Items]
Total Past Due Loans	0	0
Current Loans	264,013	245,183
Total Loans	264,013	245,183	224,713
Accruing Loans 90 or More Days Past Due	0	0
Total nonaccrual Loans	0	0
Real estate mortgage | Residential mortgages
Financing Receivable, Past Due [Line Items]
Total Past Due Loans	266	28
Current Loans	45,456	45,853
Total Loans	45,722	45,881	51,062
Accruing Loans 90 or More Days Past Due	0	0
Total nonaccrual Loans	0	0
Real estate mortgage | Home improvement and home equity loans
Financing Receivable, Past Due [Line Items]
Total Past Due Loans	0	0
Current Loans	114	173
Total Loans	114	173	184
Accruing Loans 90 or More Days Past Due	0	0
Total nonaccrual Loans	0	0
Real estate construction and development
Financing Receivable, Past Due [Line Items]
Total Past Due Loans	8,573	8,825
Current Loans	163,316	129,959
Total Loans	171,889	138,784	116,443
Accruing Loans 90 or More Days Past Due	0	0
Total nonaccrual Loans	11,058	11,478
Agricultural loans
Financing Receivable, Past Due [Line Items]
Total Past Due Loans	477	1,524
Current Loans	51,110	50,673
Total Loans	51,587	52,197	60,100
Accruing Loans 90 or More Days Past Due	0	0
Total nonaccrual Loans	477	144
Installment and student loans
Financing Receivable, Past Due [Line Items]
Total Past Due Loans	2,735	1,335
Current Loans	59,680	68,543
Total Loans	62,415	69,878	$ 69,489
Accruing Loans 90 or More Days Past Due	53	386
Total nonaccrual Loans	0	0
Installment and student loans | Installment and student loans
Financing Receivable, Past Due [Line Items]
Total Past Due Loans	2,735	1,335
Current Loans	59,580	68,280
Total Loans	62,315	69,615
Accruing Loans 90 or More Days Past Due	53	386
Installment and student loans | Overdraft protection lines
Financing Receivable, Past Due [Line Items]
Total Past Due Loans	0	0
Current Loans	30	33
Total Loans	30	33
Accruing Loans 90 or More Days Past Due	0	0
Installment and student loans | Overdrafts
Financing Receivable, Past Due [Line Items]
Total Past Due Loans	0	0
Current Loans	70	230
Total Loans	70	230
Accruing Loans 90 or More Days Past Due	0	0
Loans 30-60 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Past Due Loans	2,519	1,845
Loans 30-60 Days Past Due | Commercial and Industrial
Financing Receivable, Past Due [Line Items]
Total Past Due Loans	0	568
Loans 30-60 Days Past Due | Commercial and Industrial | Commercial and business loans
Financing Receivable, Past Due [Line Items]
Total Past Due Loans	0	568
Loans 30-60 Days Past Due | Commercial and Industrial | Government program loans
Financing Receivable, Past Due [Line Items]
Total Past Due Loans	0	0
Loans 30-60 Days Past Due | Real estate mortgage
Financing Receivable, Past Due [Line Items]
Total Past Due Loans	266	28
Loans 30-60 Days Past Due | Real estate mortgage | Commercial real estate
Financing Receivable, Past Due [Line Items]
Total Past Due Loans	0	0
Loans 30-60 Days Past Due | Real estate mortgage | Residential mortgages
Financing Receivable, Past Due [Line Items]
Total Past Due Loans	266	28
Loans 30-60 Days Past Due | Real estate mortgage | Home improvement and home equity loans
Financing Receivable, Past Due [Line Items]
Total Past Due Loans	0	0
Loans 30-60 Days Past Due | Real estate construction and development
Financing Receivable, Past Due [Line Items]
Total Past Due Loans	0	0
Loans 30-60 Days Past Due | Agricultural loans
Financing Receivable, Past Due [Line Items]
Total Past Due Loans	0	957
Loans 30-60 Days Past Due | Installment and student loans
Financing Receivable, Past Due [Line Items]
Total Past Due Loans	2,253	292
Loans 30-60 Days Past Due | Installment and student loans | Installment and student loans
Financing Receivable, Past Due [Line Items]
Total Past Due Loans	2,253	292
Loans 30-60 Days Past Due | Installment and student loans | Overdraft protection lines
Financing Receivable, Past Due [Line Items]
Total Past Due Loans	0	0
Loans 30-60 Days Past Due | Installment and student loans | Overdrafts
Financing Receivable, Past Due [Line Items]
Total Past Due Loans	0	0
Loans 61-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Past Due Loans	429	1,080
Loans 61-89 Days Past Due | Commercial and Industrial
Financing Receivable, Past Due [Line Items]
Total Past Due Loans	0	0
Loans 61-89 Days Past Due | Commercial and Industrial | Commercial and business loans
Financing Receivable, Past Due [Line Items]
Total Past Due Loans	0	0
Loans 61-89 Days Past Due | Commercial and Industrial | Government program loans
Financing Receivable, Past Due [Line Items]
Total Past Due Loans	0	0
Loans 61-89 Days Past Due | Real estate mortgage
Financing Receivable, Past Due [Line Items]
Total Past Due Loans	0	0
Loans 61-89 Days Past Due | Real estate mortgage | Commercial real estate
Financing Receivable, Past Due [Line Items]
Total Past Due Loans	0	0
Loans 61-89 Days Past Due | Real estate mortgage | Residential mortgages
Financing Receivable, Past Due [Line Items]
Total Past Due Loans	0	0
Loans 61-89 Days Past Due | Real estate mortgage | Home improvement and home equity loans
Financing Receivable, Past Due [Line Items]
Total Past Due Loans	0	0
Loans 61-89 Days Past Due | Real estate construction and development
Financing Receivable, Past Due [Line Items]
Total Past Due Loans	0	0
Loans 61-89 Days Past Due | Agricultural loans
Financing Receivable, Past Due [Line Items]
Total Past Due Loans	0	423
Loans 61-89 Days Past Due | Installment and student loans
Financing Receivable, Past Due [Line Items]
Total Past Due Loans	429	657
Loans 61-89 Days Past Due | Installment and student loans | Installment and student loans
Financing Receivable, Past Due [Line Items]
Total Past Due Loans	429	657
Loans 61-89 Days Past Due | Installment and student loans | Overdraft protection lines
Financing Receivable, Past Due [Line Items]
Total Past Due Loans	0	0
Loans 61-89 Days Past Due | Installment and student loans | Overdrafts
Financing Receivable, Past Due [Line Items]
Total Past Due Loans	0	0
Loans 90 or More Days Past Due
Financing Receivable, Past Due [Line Items]
Total Past Due Loans	9,103	9,430
Loans 90 or More Days Past Due | Commercial and Industrial
Financing Receivable, Past Due [Line Items]
Total Past Due Loans	0	75
Loans 90 or More Days Past Due | Commercial and Industrial | Commercial and business loans
Financing Receivable, Past Due [Line Items]
Total Past Due Loans	0	75
Loans 90 or More Days Past Due | Commercial and Industrial | Government program loans
Financing Receivable, Past Due [Line Items]
Total Past Due Loans	0	0
Loans 90 or More Days Past Due | Real estate mortgage
Financing Receivable, Past Due [Line Items]
Total Past Due Loans	0	0
Loans 90 or More Days Past Due | Real estate mortgage | Commercial real estate
Financing Receivable, Past Due [Line Items]
Total Past Due Loans	0	0
Loans 90 or More Days Past Due | Real estate mortgage | Residential mortgages
Financing Receivable, Past Due [Line Items]
Total Past Due Loans	0	0
Loans 90 or More Days Past Due | Real estate mortgage | Home improvement and home equity loans
Financing Receivable, Past Due [Line Items]
Total Past Due Loans	0	0
Loans 90 or More Days Past Due | Real estate construction and development
Financing Receivable, Past Due [Line Items]
Total Past Due Loans	8,573	8,825
Loans 90 or More Days Past Due | Agricultural loans
Financing Receivable, Past Due [Line Items]
Total Past Due Loans	477	144
Loans 90 or More Days Past Due | Installment and student loans
Financing Receivable, Past Due [Line Items]
Total Past Due Loans	53	386
Loans 90 or More Days Past Due | Installment and student loans | Installment and student loans
Financing Receivable, Past Due [Line Items]
Total Past Due Loans	53	386
Loans 90 or More Days Past Due | Installment and student loans | Overdraft protection lines
Financing Receivable, Past Due [Line Items]
Total Past Due Loans	0	0
Loans 90 or More Days Past Due | Installment and student loans | Overdrafts
Financing Receivable, Past Due [Line Items]
Total Past Due Loans	$ 0	$ 0

Loans - Impaired Loans (Details

Loans - Impaired Loans (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019	Dec. 31, 2019
Financing Receivable, Impaired [Line Items]
Unpaid Contractual Principal Balance	$ 15,044		$ 15,044		$ 17,036
Recorded Investment With No Allowance	13,459		13,459		14,064
Recorded Investment With Allowance	1,600		1,600		3,008
Total Recorded Investment	15,059		15,059		17,072
Related Allowance	402		402		1,145
Average Recorded Investment	15,256	$ 18,208	15,875	$ 18,390	18,125
Interest Recognized	121	120	384	454	601
Accrued interest receivable			15		36
Impaired financing receivable, interest income, cash basis method	77	$ 44	225	$ 173
Commercial and Industrial
Financing Receivable, Impaired [Line Items]
Unpaid Contractual Principal Balance	492		492		1,741
Recorded Investment With No Allowance	494		494		626
Recorded Investment With Allowance	0		0		1,128
Total Recorded Investment	494		494		1,754
Related Allowance	0		0		606
Average Recorded Investment			868		2,205
Interest Recognized			29		134
Commercial and Industrial | Commercial and business loans
Financing Receivable, Impaired [Line Items]
Unpaid Contractual Principal Balance	273		273		1,484
Recorded Investment With No Allowance	274		274		368
Recorded Investment With Allowance	0		0		1,128
Total Recorded Investment	274		274		1,496
Related Allowance	0		0		606
Average Recorded Investment			627		1,930
Interest Recognized			18		116
Commercial and Industrial | Government program loans
Financing Receivable, Impaired [Line Items]
Unpaid Contractual Principal Balance	219		219		257
Recorded Investment With No Allowance	220		220		258
Recorded Investment With Allowance	0		0		0
Total Recorded Investment	220		220		258
Related Allowance	0		0		0
Average Recorded Investment			241		275
Interest Recognized			11		18
Real estate mortgage
Financing Receivable, Impaired [Line Items]
Unpaid Contractual Principal Balance	2,839		2,839		3,133
Recorded Investment With No Allowance	1,594		1,594		1,698
Recorded Investment With Allowance	1,257		1,257		1,448
Total Recorded Investment	2,851		2,851		3,146
Related Allowance	187		187		283
Average Recorded Investment			3,051		3,608
Interest Recognized			122		179
Real estate mortgage | Commercial real estate
Financing Receivable, Impaired [Line Items]
Unpaid Contractual Principal Balance	2,027		2,027		2,073
Recorded Investment With No Allowance	1,148		1,148		1,181
Recorded Investment With Allowance	888		888		902
Total Recorded Investment	2,036		2,036		2,083
Related Allowance	171		171		263
Average Recorded Investment			2,058		2,031
Interest Recognized			90		123
Real estate mortgage | Residential mortgages
Financing Receivable, Impaired [Line Items]
Unpaid Contractual Principal Balance	812		812		1,060
Recorded Investment With No Allowance	446		446		517
Recorded Investment With Allowance	369		369		546
Total Recorded Investment	815		815		1,063
Related Allowance	16		16		20
Average Recorded Investment			993		1,577
Interest Recognized			32		56
Real estate mortgage | Home improvement and home equity loans
Financing Receivable, Impaired [Line Items]
Unpaid Contractual Principal Balance	0		0		0
Recorded Investment With No Allowance	0		0		0
Recorded Investment With Allowance	0		0		0
Total Recorded Investment	0		0		0
Related Allowance	0		0		0
Average Recorded Investment			0		0
Interest Recognized			0		0
Real estate construction and development
Financing Receivable, Impaired [Line Items]
Unpaid Contractual Principal Balance	11,058		11,058		11,478
Recorded Investment With No Allowance	11,058		11,058		11,478
Recorded Investment With Allowance	0		0		0
Total Recorded Investment	11,058		11,058		11,478
Related Allowance	0		0		0
Average Recorded Investment			11,264		11,572
Interest Recognized			210		231
Agricultural
Financing Receivable, Impaired [Line Items]
Unpaid Contractual Principal Balance	655		655		684
Recorded Investment With No Allowance	313		313		262
Recorded Investment With Allowance	343		343		432
Total Recorded Investment	656		656		694
Related Allowance	215		215		256
Average Recorded Investment			692		726
Interest Recognized			23		57
Installment and student loans
Financing Receivable, Impaired [Line Items]
Unpaid Contractual Principal Balance	0		0		0
Recorded Investment With No Allowance	0		0		0
Recorded Investment With Allowance	0		0		0
Total Recorded Investment	0		0		0
Related Allowance	$ 0		0		0
Average Recorded Investment			0		14
Interest Recognized			$ 0		$ 0

Loans - TDR Activity by Loan Ca

Loans - TDR Activity by Loan Category (Details) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020USD ($)loan	Sep. 30, 2019USD ($)	Sep. 30, 2020USD ($)contractloanpayment_deferral	Sep. 30, 2019USD ($)	Dec. 31, 2019USD ($)loan
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing receivable, period of successful payment history used for restructured loan accrual status			6 months
Troubled Debt Restructurings
Number of Contracts | contract			1
Pre- Modification Outstanding Recorded Investment			$ 179
Post- Modification Outstanding Recorded Investment			$ 179
Number of Contracts which Defaulted During Period | contract			0
Recorded Investment on Defaulted TDRs			$ 0
Number of restructured loans | loan	9		9		13
Total restructured loans	$ 4,571		$ 4,571		$ 5,187
TDR activity by loan category [Roll Forward]
Beginning balance	5,155	$ 6,183	5,187	$ 7,059
Additions	0	0	179	0
Principal (reductions) additions	(584)	(857)	(795)	(1,733)
Charge-offs	0	(30)	0	(30)
Ending balance	4,571	5,296	4,571	5,296
Allowance for loan loss	402	617	402	617
Defaults	0	0	$ 0	0
Number of payment deferral | payment_deferral			23
Outstanding loans modified due to COVID-19	661,482		$ 661,482
Commercial and Industrial
TDR activity by loan category [Roll Forward]
Beginning balance	0	38	9	75
Additions	0	0	0	0
Principal (reductions) additions	0	(18)	(9)	(55)
Charge-offs	0	0	0	0
Ending balance	0	20	0	20
Allowance for loan loss	0	0	0	0
Defaults	0	0	0	0
Outstanding loans modified due to COVID-19	65,742		$ 65,742
Commercial and Industrial | Commercial and business loans
Troubled Debt Restructurings
Number of Contracts | contract			0
Pre- Modification Outstanding Recorded Investment			$ 0
Post- Modification Outstanding Recorded Investment			$ 0
Number of Contracts which Defaulted During Period | contract
Recorded Investment on Defaulted TDRs			$ 0
Commercial and Industrial | Government program loans
Troubled Debt Restructurings
Number of Contracts | contract			0
Pre- Modification Outstanding Recorded Investment			$ 0
Post- Modification Outstanding Recorded Investment			$ 0
Number of Contracts which Defaulted During Period | contract			0
Recorded Investment on Defaulted TDRs			$ 0
Real estate mortgage | Commercial real estate
Troubled Debt Restructurings
Number of Contracts | contract			0
Pre- Modification Outstanding Recorded Investment			$ 0
Post- Modification Outstanding Recorded Investment			$ 0
Number of Contracts which Defaulted During Period | contract			0
Recorded Investment on Defaulted TDRs			$ 0
TDR activity by loan category [Roll Forward]
Beginning balance	889	907	898	1,305
Additions	0	0	0	0
Principal (reductions) additions	(5)	(5)	(14)	(403)
Charge-offs	0	0	0	0
Ending balance	884	902	884	902
Allowance for loan loss	171	346	171	346
Defaults	0	0	$ 0	0
Real estate mortgage | Residential mortgages
Troubled Debt Restructurings
Number of Contracts | contract			0
Pre- Modification Outstanding Recorded Investment			$ 0
Post- Modification Outstanding Recorded Investment			$ 0
Number of Contracts which Defaulted During Period | contract			0
Recorded Investment on Defaulted TDRs			$ 0
TDR activity by loan category [Roll Forward]
Beginning balance	1,037	1,842	1,060	2,029
Additions	0	0	0	0
Principal (reductions) additions	(491)	(771)	(514)	(958)
Charge-offs	0	0	0
Ending balance	546	1,071	546	1,071
Allowance for loan loss	16	15	16	15
Defaults	0	0	$ 0	0
Real estate mortgage | Home improvement and home equity loans
Troubled Debt Restructurings
Number of Contracts | contract			0
Pre- Modification Outstanding Recorded Investment			$ 0
Post- Modification Outstanding Recorded Investment			$ 0
Number of Contracts which Defaulted During Period | contract			0
Recorded Investment on Defaulted TDRs			$ 0
TDR activity by loan category [Roll Forward]
Beginning balance	0	0	0	0
Additions	0	0	0	0
Principal (reductions) additions	0	0	0	0
Charge-offs	0	0	0	0
Ending balance	0	0	0	0
Allowance for loan loss	0	0	0	0
Defaults	0	0	$ 0	0
Real estate construction and development
Troubled Debt Restructurings
Number of Contracts | contract			0
Pre- Modification Outstanding Recorded Investment			$ 0
Post- Modification Outstanding Recorded Investment			$ 0
Number of Contracts which Defaulted During Period | contract			0
Recorded Investment on Defaulted TDRs			$ 0
TDR activity by loan category [Roll Forward]
Beginning balance	2,536	2,738	2,654	2,838
Additions	0	0	0	0
Principal (reductions) additions	(50)	(33)	(168)	(133)
Charge-offs	0	0	0	0
Ending balance	2,486	2,705	2,486	2,705
Allowance for loan loss	0	0	0	0
Defaults	0	0	$ 0	0
Agricultural loans
Troubled Debt Restructurings
Number of Contracts | contract			1
Pre- Modification Outstanding Recorded Investment			$ 179
Post- Modification Outstanding Recorded Investment			$ 179
Number of Contracts which Defaulted During Period | contract			0
Recorded Investment on Defaulted TDRs			$ 0
TDR activity by loan category [Roll Forward]
Beginning balance	693	658	566	812
Additions	0	0	179	0
Principal (reductions) additions	(38)	(30)	(90)	(184)
Charge-offs	0	(30)	0	(30)
Ending balance	655	598	655	598
Allowance for loan loss	215	256	215	256
Defaults	0	0	0	0
Outstanding loans modified due to COVID-19	51,587		51,587
Installment and student loans
TDR activity by loan category [Roll Forward]
Beginning balance	0	0	0	0
Additions	0	0	0	0
Principal (reductions) additions	0	0	0	0
Charge-offs	0	0	0	0
Ending balance	0	0	0	0
Allowance for loan loss	0	0	0	0
Defaults	0	$ 0	0	$ 0
Outstanding loans modified due to COVID-19	$ 62,415		$ 62,415
Installment and student loans | Installment and student loans
Troubled Debt Restructurings
Number of Contracts | contract			0
Pre- Modification Outstanding Recorded Investment			$ 0
Post- Modification Outstanding Recorded Investment			$ 0
Number of Contracts which Defaulted During Period | contract			0
Recorded Investment on Defaulted TDRs			$ 0
Installment and student loans | Overdraft protection lines
Troubled Debt Restructurings
Number of Contracts | contract			0
Pre- Modification Outstanding Recorded Investment			$ 0
Post- Modification Outstanding Recorded Investment			$ 0
Number of Contracts which Defaulted During Period | contract			0
Recorded Investment on Defaulted TDRs			$ 0

Loans - Loan Modification Under

Loans - Loan Modification Under The CARES Act (Details) $ in Thousands	9 Months Ended
	Sep. 30, 2020USD ($)payment_deferral
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of payment deferral | payment_deferral	23
Loan balance	$ 661,482
Commercial and Industrial
Financing Receivable, Troubled Debt Restructuring [Line Items]
Loan balance	65,742
Commercial Real Estate | Hospitality
Financing Receivable, Troubled Debt Restructuring [Line Items]
Loan balance	53,711
Commercial Real Estate | Health Club
Financing Receivable, Troubled Debt Restructuring [Line Items]
Loan balance	14,775
Commercial Real Estate | Construction and land development
Financing Receivable, Troubled Debt Restructuring [Line Items]
Loan balance	130,202
Commercial Real Estate | Commercial/Office/Retail
Financing Receivable, Troubled Debt Restructuring [Line Items]
Loan balance	101,195
Commercial Real Estate | Residential mortgages
Financing Receivable, Troubled Debt Restructuring [Line Items]
Loan balance	45,722
Commercial Real Estate | Home improvement and home equity loans
Financing Receivable, Troubled Debt Restructuring [Line Items]
Loan balance	114
Commercial Real Estate | All other CRE
Financing Receivable, Troubled Debt Restructuring [Line Items]
Loan balance	136,019
Agricultural
Financing Receivable, Troubled Debt Restructuring [Line Items]
Loan balance	51,587
Installment and student loans
Financing Receivable, Troubled Debt Restructuring [Line Items]
Loan balance	62,415
COVID-19
Financing Receivable, Troubled Debt Restructuring [Line Items]
Loan balance	69,814
COVID-19 | Commercial and Industrial
Financing Receivable, Troubled Debt Restructuring [Line Items]
Loan balance	667
COVID-19 | Commercial Real Estate | Hospitality
Financing Receivable, Troubled Debt Restructuring [Line Items]
Loan balance	39,757
COVID-19 | Commercial Real Estate | Health Club
Financing Receivable, Troubled Debt Restructuring [Line Items]
Loan balance	14,775
COVID-19 | Commercial Real Estate | Construction and land development
Financing Receivable, Troubled Debt Restructuring [Line Items]
Loan balance	10,836
COVID-19 | Commercial Real Estate | Commercial/Office/Retail
Financing Receivable, Troubled Debt Restructuring [Line Items]
Loan balance	2,687
COVID-19 | Commercial Real Estate | Residential mortgages
Financing Receivable, Troubled Debt Restructuring [Line Items]
Loan balance	0
COVID-19 | Commercial Real Estate | Home improvement and home equity loans
Financing Receivable, Troubled Debt Restructuring [Line Items]
Loan balance	0
COVID-19 | Commercial Real Estate | All other CRE
Financing Receivable, Troubled Debt Restructuring [Line Items]
Loan balance	1,058
COVID-19 | Agricultural
Financing Receivable, Troubled Debt Restructuring [Line Items]
Loan balance	0
COVID-19 | Installment and student loans
Financing Receivable, Troubled Debt Restructuring [Line Items]
Loan balance	$ 34

Loans - Credit Risk Rating for

Loans - Credit Risk Rating for Commercial, Construction and Non-Consumer Related Loans (Details) $ in Thousands	9 Months Ended
	Sep. 30, 2020USD ($)rating	Dec. 31, 2019USD ($)
Receivables [Abstract]
Number of risk rating approaches | rating	2
Financing Receivable, Credit Quality Indicator [Line Items]
Loans outstanding	$ 651,736	$ 588,646
Commercial and Industrial
Financing Receivable, Credit Quality Indicator [Line Items]
Loans outstanding	65,758	45,278
Commercial Real Estate
Financing Receivable, Credit Quality Indicator [Line Items]
Loans outstanding	264,013	245,183
Commercial Real Estate | Residential mortgages
Financing Receivable, Credit Quality Indicator [Line Items]
Loans outstanding	45,722	45,881
Commercial Real Estate | Home improvement and home equity loans
Financing Receivable, Credit Quality Indicator [Line Items]
Loans outstanding	114	173
Real Estate Construction and Development
Financing Receivable, Credit Quality Indicator [Line Items]
Loans outstanding	171,889	138,784
Agricultural
Financing Receivable, Credit Quality Indicator [Line Items]
Loans outstanding	51,587	52,197
Commercial, Construction and Other Non-Consumer Loans
Financing Receivable, Credit Quality Indicator [Line Items]
Loans outstanding	553,247	481,442
Installment and student loans
Financing Receivable, Credit Quality Indicator [Line Items]
Loans outstanding	62,415	69,878
Real Estate and Consumer
Financing Receivable, Credit Quality Indicator [Line Items]
Loans outstanding	108,251	115,932
Grades 1 and 2 | Commercial and Industrial
Financing Receivable, Credit Quality Indicator [Line Items]
Loans outstanding	26,154	278
Grades 1 and 2 | Commercial Real Estate
Financing Receivable, Credit Quality Indicator [Line Items]
Loans outstanding	2,754	2,806
Grades 1 and 2 | Real Estate Construction and Development
Financing Receivable, Credit Quality Indicator [Line Items]
Loans outstanding	0	0
Grades 1 and 2 | Agricultural
Financing Receivable, Credit Quality Indicator [Line Items]
Loans outstanding	30	0
Grades 1 and 2 | Commercial, Construction and Other Non-Consumer Loans
Financing Receivable, Credit Quality Indicator [Line Items]
Loans outstanding	28,938	3,084
Grade 3 | Commercial and Industrial
Financing Receivable, Credit Quality Indicator [Line Items]
Loans outstanding	0	0
Grade 3 | Commercial Real Estate
Financing Receivable, Credit Quality Indicator [Line Items]
Loans outstanding	735	981
Grade 3 | Real Estate Construction and Development
Financing Receivable, Credit Quality Indicator [Line Items]
Loans outstanding	0	0
Grade 3 | Agricultural
Financing Receivable, Credit Quality Indicator [Line Items]
Loans outstanding	0	0
Grade 3 | Commercial, Construction and Other Non-Consumer Loans
Financing Receivable, Credit Quality Indicator [Line Items]
Loans outstanding	735	981
Grades 4 and 5 – pass | Commercial and Industrial
Financing Receivable, Credit Quality Indicator [Line Items]
Loans outstanding	37,135	41,757
Grades 4 and 5 – pass | Commercial Real Estate
Financing Receivable, Credit Quality Indicator [Line Items]
Loans outstanding	251,963	238,612
Grades 4 and 5 – pass | Real Estate Construction and Development
Financing Receivable, Credit Quality Indicator [Line Items]
Loans outstanding	159,833	126,308
Grades 4 and 5 – pass | Agricultural
Financing Receivable, Credit Quality Indicator [Line Items]
Loans outstanding	49,461	50,234
Grades 4 and 5 – pass | Commercial, Construction and Other Non-Consumer Loans
Financing Receivable, Credit Quality Indicator [Line Items]
Loans outstanding	498,392	456,911
Grade 6 – special mention | Commercial and Industrial
Financing Receivable, Credit Quality Indicator [Line Items]
Loans outstanding	1,945	919
Grade 6 – special mention | Commercial Real Estate
Financing Receivable, Credit Quality Indicator [Line Items]
Loans outstanding	7,418	1,608
Grade 6 – special mention | Real Estate Construction and Development
Financing Receivable, Credit Quality Indicator [Line Items]
Loans outstanding	998	998
Grade 6 – special mention | Agricultural
Financing Receivable, Credit Quality Indicator [Line Items]
Loans outstanding	1,441	1,279
Grade 6 – special mention | Commercial, Construction and Other Non-Consumer Loans
Financing Receivable, Credit Quality Indicator [Line Items]
Loans outstanding	11,802	4,804
Grade 7 – substandard | Commercial and Industrial
Financing Receivable, Credit Quality Indicator [Line Items]
Loans outstanding	524	2,324
Grade 7 – substandard | Commercial Real Estate
Financing Receivable, Credit Quality Indicator [Line Items]
Loans outstanding	1,143	1,176
Grade 7 – substandard | Real Estate Construction and Development
Financing Receivable, Credit Quality Indicator [Line Items]
Loans outstanding	11,058	11,478
Grade 7 – substandard | Agricultural
Financing Receivable, Credit Quality Indicator [Line Items]
Loans outstanding	655	684
Grade 7 – substandard | Commercial, Construction and Other Non-Consumer Loans
Financing Receivable, Credit Quality Indicator [Line Items]
Loans outstanding	13,380	15,662
Grade 8 – doubtful | Commercial and Industrial
Financing Receivable, Credit Quality Indicator [Line Items]
Loans outstanding	0	0
Grade 8 – doubtful | Commercial Real Estate
Financing Receivable, Credit Quality Indicator [Line Items]
Loans outstanding	0	0
Grade 8 – doubtful | Real Estate Construction and Development
Financing Receivable, Credit Quality Indicator [Line Items]
Loans outstanding	0	0
Grade 8 – doubtful | Agricultural
Financing Receivable, Credit Quality Indicator [Line Items]
Loans outstanding	0	0
Grade 8 – doubtful | Commercial, Construction and Other Non-Consumer Loans
Financing Receivable, Credit Quality Indicator [Line Items]
Loans outstanding	0	0
Not graded | Commercial Real Estate | Residential mortgages
Financing Receivable, Credit Quality Indicator [Line Items]
Loans outstanding	32,738	33,059
Not graded | Commercial Real Estate | Home improvement and home equity loans
Financing Receivable, Credit Quality Indicator [Line Items]
Loans outstanding	98	155
Not graded | Installment and student loans
Financing Receivable, Credit Quality Indicator [Line Items]
Loans outstanding	61,974	68,752
Not graded | Real Estate and Consumer
Financing Receivable, Credit Quality Indicator [Line Items]
Loans outstanding	94,810	101,966
Pass | Commercial Real Estate | Residential mortgages
Financing Receivable, Credit Quality Indicator [Line Items]
Loans outstanding	12,453	12,542
Pass | Commercial Real Estate | Home improvement and home equity loans
Financing Receivable, Credit Quality Indicator [Line Items]
Loans outstanding	16	18
Pass | Installment and student loans
Financing Receivable, Credit Quality Indicator [Line Items]
Loans outstanding	388	740
Pass | Real Estate and Consumer
Financing Receivable, Credit Quality Indicator [Line Items]
Loans outstanding	12,857	13,300
Special mention | Commercial Real Estate | Residential mortgages
Financing Receivable, Credit Quality Indicator [Line Items]
Loans outstanding	354	88
Special mention | Commercial Real Estate | Home improvement and home equity loans
Financing Receivable, Credit Quality Indicator [Line Items]
Loans outstanding	0	0
Special mention | Installment and student loans
Financing Receivable, Credit Quality Indicator [Line Items]
Loans outstanding	0	386
Special mention | Real Estate and Consumer
Financing Receivable, Credit Quality Indicator [Line Items]
Loans outstanding	354	474
Substandard | Commercial Real Estate | Residential mortgages
Financing Receivable, Credit Quality Indicator [Line Items]
Loans outstanding	177	192
Substandard | Commercial Real Estate | Home improvement and home equity loans
Financing Receivable, Credit Quality Indicator [Line Items]
Loans outstanding	0	0
Substandard | Installment and student loans
Financing Receivable, Credit Quality Indicator [Line Items]
Loans outstanding	53	0
Substandard | Real Estate and Consumer
Financing Receivable, Credit Quality Indicator [Line Items]
Loans outstanding	230	192
Doubtful | Commercial Real Estate | Residential mortgages
Financing Receivable, Credit Quality Indicator [Line Items]
Loans outstanding	0	0
Doubtful | Commercial Real Estate | Home improvement and home equity loans
Financing Receivable, Credit Quality Indicator [Line Items]
Loans outstanding	0	0
Doubtful | Installment and student loans
Financing Receivable, Credit Quality Indicator [Line Items]
Loans outstanding	0	0
Doubtful | Real Estate and Consumer
Financing Receivable, Credit Quality Indicator [Line Items]
Loans outstanding	$ 0	$ 0
Minimum | Grades 4 and 5 – pass
Financing Receivable, Credit Quality Indicator [Line Items]
Notes receivable, period of loss recognition	3 years
Maximum | Grades 4 and 5 – pass
Financing Receivable, Credit Quality Indicator [Line Items]
Notes receivable, period of loss recognition	4 years

Loans - Allowance for Credit Lo

Loans - Allowance for Credit Losses by Loan Category (Details) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020USD ($)	Sep. 30, 2019USD ($)	Sep. 30, 2020USD ($)loansegment	Sep. 30, 2019USD ($)	Sep. 30, 2020USD ($)	Dec. 31, 2019USD ($)	Sep. 30, 2019USD ($)
Financing Receivable, Allowance for Credit Loss [Line Items]
Number of loan portfolio segment | segment			10
Number of loans entity experienced losses over past twelve quarters | loan			3
Summarizes activity in allowance for credit losses by loan category [Roll Forward]
Beginning balance	$ 8,862	$ 8,452	$ 7,908	$ 8,395
Provision (recovery of provision) for credit losses	4	5	2,138	15
Charge-offs	(284)	(299)	(1,492)	(418)
Recoveries	126	72	154	238
Net recoveries (charge-offs)	(158)	(227)	(1,338)	(180)
Ending balance	8,708	8,230	8,708	8,230
Period-end amount allocated to:
Loans individually evaluated for impairment					$ 402		$ 1,142
Loans collectively evaluated for impairment					8,306		7,088
Ending balance	8,708	8,230	8,708	8,230	8,708	$ 7,908	8,230
Loans Individually Evaluated for Impairment					15,059		18,362
Loans Collectively Evaluated for Impairment					646,423		551,766
Total Loans					661,482	597,374	570,128
Commercial and Industrial
Summarizes activity in allowance for credit losses by loan category [Roll Forward]
Beginning balance	756	1,457	1,322	1,673
Provision (recovery of provision) for credit losses	(46)	(168)	(625)	(441)
Charge-offs	0	0	0	0
Recoveries	9	7	22	64
Net recoveries (charge-offs)	9	7	22	64
Ending balance	719	1,296	719	1,296
Period-end amount allocated to:
Loans individually evaluated for impairment					0		525
Loans collectively evaluated for impairment					719		771
Ending balance	719	1,296	$ 719	1,296	719	1,322	1,296
Loans Individually Evaluated for Impairment					494		1,918
Loans Collectively Evaluated for Impairment					65,248		46,219
Total Loans					65,742	45,278	48,137
Commercial and Industrial | Commercial and business loans
Period-end amount allocated to:
Loans Individually Evaluated for Impairment					274		1,652
Loans Collectively Evaluated for Impairment					38,944		45,703
Total Loans					39,218	44,534	47,355
Commercial and Industrial | Government program loans
Period-end amount allocated to:
Loans Individually Evaluated for Impairment					220		266
Loans Collectively Evaluated for Impairment					26,304		516
Total Loans					26,524	744	782
Real Estate Mortgage
Financing Receivable, Allowance for Credit Loss [Line Items]
Number of segments | segment			3
Summarizes activity in allowance for credit losses by loan category [Roll Forward]
Beginning balance	812	864	$ 712	1,015
Provision (recovery of provision) for credit losses	(147)	(109)	(56)	(263)
Charge-offs	0	0	0	(5)
Recoveries	79	52	88	60
Net recoveries (charge-offs)	79	52	88	55
Ending balance	744	807	744	807
Period-end amount allocated to:
Loans individually evaluated for impairment					187		361
Loans collectively evaluated for impairment					557		446
Ending balance	744	807	744	807	744	712	807
Loans Individually Evaluated for Impairment					2,851		4,179
Loans Collectively Evaluated for Impairment					306,998		271,780
Total Loans					309,849	291,237	275,959
Real Estate Mortgage | Commercial real estate
Period-end amount allocated to:
Loans Individually Evaluated for Impairment					2,036		3,105
Loans Collectively Evaluated for Impairment					261,977		221,608
Total Loans					264,013	245,183	224,713
Real Estate Mortgage | Residential mortgages
Period-end amount allocated to:
Loans Individually Evaluated for Impairment					815		1,074
Loans Collectively Evaluated for Impairment					44,907		49,988
Total Loans					45,722	45,881	51,062
Real Estate Mortgage | Home improvement and home equity loans
Period-end amount allocated to:
Loans Individually Evaluated for Impairment					0		0
Loans Collectively Evaluated for Impairment					114		184
Total Loans					114	173	184
Real estate construction and development
Summarizes activity in allowance for credit losses by loan category [Roll Forward]
Beginning balance	3,572	2,330	2,808	2,424
Provision (recovery of provision) for credit losses	439	(3)	1,455	(97)
Charge-offs	(106)	0	(358)	0
Recoveries	37	0	37	0
Net recoveries (charge-offs)	(69)	0	(321)	0
Ending balance	3,942	2,327	3,942	2,327
Period-end amount allocated to:
Loans individually evaluated for impairment					0		0
Loans collectively evaluated for impairment					3,942		2,327
Ending balance	3,942	2,327	2,808	2,327	3,942	2,808	2,327
Loans Individually Evaluated for Impairment					11,058		11,529
Loans Collectively Evaluated for Impairment					160,831		104,914
Total Loans					171,889	138,784	116,443
Agricultural
Summarizes activity in allowance for credit losses by loan category [Roll Forward]
Beginning balance	836	1,132	761	1,131
Provision (recovery of provision) for credit losses	(68)	(227)	7	(226)
Charge-offs	0	(36)	0	(36)
Recoveries	0	0	0	0
Net recoveries (charge-offs)	0	(36)	0	(36)
Ending balance	768	869	768	869
Period-end amount allocated to:
Loans individually evaluated for impairment					215		256
Loans collectively evaluated for impairment					553		613
Ending balance	768	869	761	869	768	761	869
Loans Individually Evaluated for Impairment					656		736
Loans Collectively Evaluated for Impairment					50,931		59,364
Total Loans					51,587	52,197	60,100
Consumer
Summarizes activity in allowance for credit losses by loan category [Roll Forward]
Beginning balance	2,746	1,991	2,132	1,559
Provision (recovery of provision) for credit losses	(749)	388	815	833
Charge-offs	(178)	(263)	(1,134)	(377)
Recoveries	1	13	7	114
Net recoveries (charge-offs)	(177)	(250)	(1,127)	(263)
Ending balance	1,820	2,129	1,820	2,129
Period-end amount allocated to:
Loans individually evaluated for impairment					0		0
Loans collectively evaluated for impairment					1,820		2,129
Ending balance	1,820	2,129	1,820	2,129	1,820	2,132	2,129
Loans Individually Evaluated for Impairment					0		0
Loans Collectively Evaluated for Impairment					62,415		69,489
Total Loans					62,415	69,878	69,489
Unallocated
Summarizes activity in allowance for credit losses by loan category [Roll Forward]
Beginning balance	140	678	173	593
Provision (recovery of provision) for credit losses	575	124	542	209
Charge-offs	0	0	0	0
Recoveries	0	0	0	0
Net recoveries (charge-offs)	0	0	0	0
Ending balance	715	802	715	802
Period-end amount allocated to:
Loans individually evaluated for impairment					0		0
Loans collectively evaluated for impairment					715		802
Ending balance	$ 715	$ 802	$ 173	$ 802	$ 715	$ 173	$ 802

Student Loans - Narrative (Deta

Student Loans - Narrative (Details)	3 Months Ended		9 Months Ended
	Sep. 30, 2020USD ($)loan	Sep. 30, 2019USD ($)	Sep. 30, 2020USD ($)loan	Sep. 30, 2019USD ($)	Jun. 30, 2020USD ($)	Dec. 31, 2019USD ($)loan	Jun. 30, 2019USD ($)	Dec. 31, 2018USD ($)
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans outstanding	$ 661,482,000	$ 570,128,000	$ 661,482,000	$ 570,128,000		$ 597,374,000
Accrued Interest	10,099,000		10,099,000			8,208,000
Allowance for losses	8,708,000	8,230,000	8,708,000	8,230,000	$ 8,862,000	7,908,000	$ 8,452,000	$ 8,395,000
TDRs	4,571,000	5,296,000	4,571,000	5,296,000	$ 5,155,000	5,187,000	$ 6,183,000	$ 7,059,000
Accrued interest receivable, charged against interest income	(7,468,000)	(9,356,000)	(23,625,000)	(28,118,000)
Student loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans outstanding	58,677,000		58,677,000			65,800,000
Accrued Interest	$ 6,549,000		$ 6,549,000			$ 5,678,000
Number of Loans | loan	1,350		1,350			1,505
Allowance for losses	$ 1,761,000		$ 1,761,000			$ 2,091,000,000
TDRs	0		0			0
Accrued interest receivable, charged against interest income	9,000	13,000	59,000	20,000
Charge-off of loans	174,000	$ 235,000	1,121,000	$ 338,000
Student loan | Special mention
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans outstanding	53,000		53,000			386,000
Student loan | Not yet entered repayment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans outstanding	12,758,000		12,758,000			24,198,000
Accrued Interest	$ 2,940,000		$ 2,940,000			$ 4,689,000
Number of Loans | loan	320		320			601
Student loan | Repayment, Deferment, and Forbearance
Accounts, Notes, Loans and Financing Receivable [Line Items]
Number of Loans | loan	818		818			855
Student loan | Repayment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans outstanding	$ 24,322,000		$ 24,322,000			$ 24,986,000
Accrued Interest	$ 577,000		$ 577,000			$ 203,000
Number of Loans | loan	547		547			507
Student loan | Deferment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans outstanding	$ 7,044,000		$ 7,044,000			$ 4,392,000
Accrued Interest	$ 445,000		$ 445,000			$ 204,000
Number of Loans | loan	162		162			124
Student loan | Forbearance
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans outstanding	$ 5,174,000		$ 5,174,000			$ 10,626,000
Accrued Interest	$ 153,000		$ 153,000			$ 188,000
Number of Loans | loan	109		109			224

Student Loans - Credit Quality

Student Loans - Credit Quality Indicators (Details) $ in Thousands	Sep. 30, 2020USD ($)loan	Dec. 31, 2019USD ($)loan	Sep. 30, 2019USD ($)
Financing Receivable, Credit Quality Indicator [Line Items]
Loans outstanding	$ 661,482	$ 597,374	$ 570,128
Accrued Interest	$ 10,099	$ 8,208
Student loan
Financing Receivable, Credit Quality Indicator [Line Items]
Number of Loans | loan	1,350	1,505
Loans outstanding	$ 58,677	$ 65,800
Accrued Interest	$ 6,549	$ 5,678
Student loan | School
Financing Receivable, Credit Quality Indicator [Line Items]
Number of Loans | loan	320	601
Loans outstanding	$ 12,758	$ 24,198
Accrued Interest	$ 2,940	$ 4,689
Student loan | Grace
Financing Receivable, Credit Quality Indicator [Line Items]
Number of Loans | loan	212	49
Loans outstanding	$ 9,379	$ 1,598
Accrued Interest	$ 2,434	$ 394
Student loan | Repayment
Financing Receivable, Credit Quality Indicator [Line Items]
Number of Loans | loan	547	507
Loans outstanding	$ 24,322	$ 24,986
Accrued Interest	$ 577	$ 203
Student loan | Deferment
Financing Receivable, Credit Quality Indicator [Line Items]
Number of Loans | loan	162	124
Loans outstanding	$ 7,044	$ 4,392
Accrued Interest	$ 445	$ 204
Student loan | Forbearance
Financing Receivable, Credit Quality Indicator [Line Items]
Number of Loans | loan	109	224
Loans outstanding	$ 5,174	$ 10,626
Accrued Interest	$ 153	$ 188

Student Loans - Aging for Loans

Student Loans - Aging for Loans (Details) $ in Thousands	Sep. 30, 2020USD ($)borrower	Dec. 31, 2019USD ($)borrower	Sep. 30, 2019USD ($)
Amount
Current Loans	$ 649,431	$ 585,019
Past due loans	12,051	12,355
Total Loans	661,482	597,374	$ 570,128
31 - 60 days
Amount
Past due loans	2,519	1,845
61 - 90 days
Amount
Past due loans	429	1,080
Student loan
Amount
Total Loans	$ 58,677	$ 65,800
Student loan | Repayment and Forbearance
Number of Borrowers
Number of borrowers, current | borrower	254	295
Total | borrower	281	312
Amount
Current Loans	$ 26,755	$ 34,277
Total Loans	$ 29,496	$ 35,612
Student loan | Repayment and Forbearance | 31 - 60 days
Number of Borrowers
Number of borrowers, past due | borrower	21	4
Amount
Past due loans	$ 2,259	$ 292
Student loan | Repayment and Forbearance | 61 - 90 days
Number of Borrowers
Number of borrowers, past due | borrower	5	7
Amount
Past due loans	$ 429	$ 657
Student loan | Repayment and Forbearance | 91 - 120 days
Number of Borrowers
Number of borrowers, past due | borrower	1	6
Amount
Past due loans	$ 53	$ 386

Deposits (Details)

Deposits (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Cash and Cash Equivalents [Abstract]
Noninterest-bearing deposits	$ 430,028	$ 311,950
Interest-bearing deposits:
NOW and money market accounts	406,706	360,934
Savings accounts	94,467	80,078
Time deposits:
Under $250,000	41,379	44,926
$250,000 and over	22,203	20,474
Total interest-bearing deposits	564,755	506,412
Total deposits	$ 994,783	$ 818,362

Short-term Borrowings_Other B_2

Short-term Borrowings/Other Borrowings (Details) - USD ($)	Sep. 30, 2020	Dec. 31, 2019
Short-term Debt [Line Items]
Short-term debt outstanding	$ 0	$ 0
Federal Reserve Bank of San Francisco
Short-term Debt [Line Items]
Unused borrowing lines	341,410,000	313,445,000
Qualifying loans pledged as collateral for borrowing lines	519,013,000	462,937,000
Federal Home Loan Bank (FHLB)
Short-term Debt [Line Items]
Unused borrowing lines	5,111,000	5,815,000
Investment securities pledged as collateral	5,582,000	6,201,000
Pacific Coast Bankers Bank
Short-term Debt [Line Items]
Unused borrowing lines	10,000,000	10,000,000
Union Bank
Short-term Debt [Line Items]
Unused borrowing lines	10,000,000
Zions First National Bank
Short-term Debt [Line Items]
Unused borrowing lines	$ 20,000,000	$ 20,000,000

Leases - Narrative (Details)

Leases - Narrative (Details)	9 Months Ended
	Sep. 30, 2020contract
Leases [Abstract]
Operating lease, number of contracts	12
Financing lease, number of contracts	0

Leases - Components of Lease Ex

Leases - Components of Lease Expense (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Leases [Abstract]
Operating lease expense	$ 191	$ 197	$ 570	$ 575
Variable lease expense	51	7	169	115
Total	$ 242	$ 204	$ 739	$ 690

Leases - Supplemental Balance S

Leases - Supplemental Balance Sheet Information (Details) - USD ($) $ in Thousands	Jan. 01, 2019	Sep. 30, 2020
Leases [Abstract]
Operating cash flows from operating leases		$ 571
ROU assets obtained in exchange for new operating lease liabilities	$ 3,395	$ 0
Weighted-average remaining lease term in years for operating leases		5 years 10 months 9 days
Weighted-average discount rate for operating leases		5.15%

Leases - Maturities of Lease Li

Leases - Maturities of Lease Liabilities (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Leases [Abstract]
2021	$ 682
2022	661
2023	666
2024	562
2025	371
Thereafter	556
Total undiscounted cash flows	3,498
Less: present value discount	(481)
Present value of net future minimum lease payments	$ 3,017	$ 3,463

Supplemental Cash Flow Disclo_3

Supplemental Cash Flow Disclosures (Details) - USD ($) $ in Thousands	Jan. 01, 2019	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Cash paid during the period for:
Interest				$ 1,814	$ 3,012
Income taxes				2,380	4,890
Noncash investing activities:
Unrealized gain on unrecognized post retirement costs		$ 20	$ 14	60	42
Unrealized gain on available for sale securities		334	(246)	1,161	317
Unrealized loss on junior subordinated debentures		$ (326)	$ (501)	(779)	(1,748)
Cash dividend declared				1,867	$ 1,865
Adoption of ASU 2016-02: recognition of lease right-of-use (ROU) asset	$ 3,395			$ 0
Adoption of ASU 2016-02: recognition of lease liability	$ 3,486
Accounting standards update	us-gaap:AccountingStandardsUpdate201602Member

Dividends on Common Stock (Deta

Dividends on Common Stock (Details) - USD ($) $ / shares in Units, $ in Thousands	Sep. 22, 2020	Jun. 23, 2020	Mar. 24, 2020	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2017
Equity [Abstract]
Dividends declared on common stock (in dollars per share)	$ 0.11	$ 0.11	$ 0.11
Common stock dividends	$ 1,867	$ 1,866	$ 1,867	$ 1,867	$ 1,866	$ 1,867	$ 1,868	$ 1,865	$ 1,865	$ 1,869
Authorized repurchase amount, common stock											$ 3,000

Net Income per Common Share (De

Net Income per Common Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Earnings Per Share [Abstract]
Net income	$ 2,271	$ 4,173	$ 7,038	$ 12,276
Weighted average shares issued (in shares)	16,977,239	16,953,744	16,975,648	16,950,474
Add: dilutive effect of stock options (in shares)	23,262	36,418	17,532	31,145
Weighted average shares outstanding adjusted for potential dilution (in shares)	17,000,501	16,990,162	16,993,180	16,981,619
Basic earnings per share (in dollars per share)	$ 0.13	$ 0.25	$ 0.41	$ 0.72
Diluted earnings per share (in dollars per share)	$ 0.13	$ 0.25	$ 0.41	$ 0.72
Anti-dilutive stock options excluded from earnings per share calculation (in shares)	75,000	60,000	88,000	60,000

Taxes on Income (Details)

Taxes on Income (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019	Dec. 31, 2019
Income Tax Disclosure [Abstract]
Deferred tax assets, valuation allowance	$ 0		$ 0		$ 0
Provision for taxes on income	$ 894,000	$ 1,696,000	$ 2,800,000	$ 4,989,000
Effective income tax rate, percent			28.46%	28.90%

Junior Subordinated Debt_Trus_2

Junior Subordinated Debt/Trust Preferred Securities (Details)	1 Months Ended	3 Months Ended		9 Months Ended
	Sep. 30, 2015USD ($)	Sep. 30, 2020USD ($)	Sep. 30, 2019USD ($)	Sep. 30, 2020USD ($)	Sep. 30, 2019USD ($)	Sep. 30, 2009USD ($)
Debt Instrument [Line Items]
Gains (losses) on fair value liability, before tax		$ (344,000)	$ 159,000	$ 672,000	$ (177,000)
Gains (losses) on fair value liability, after tax		(243,000)	(112,000)	473,000	(126,000)
Gain on fair value of financial liability, gross			660,000	1,451,000	1,571,000
Gain on fair value financial liability, net			465,000	1,022,000	1,107,000
Unrealized loss on junior subordinated debentures		(326,000)	(501,000)	(779,000)	(1,748,000)
Unrealized (loss) gain on junior subordinated debentures net of taxes		(230,000)	$ (353,000)	(549,000)	$ (1,233,000)
Loss on fair value of financial liability, gross		18,000
Loss on fair value of financial liability, net		13,000
Junior Subordinated Debt
Debt Instrument [Line Items]
Amount of junior subordinated debentures relating to trust preferred securities		12,000,000		12,000,000		$ 15,000,000
Debt instrument, repurchased face amount	$ 3,000,000
Fair value measurement option, gain (loss) on long-term debt instruments		$ 2,432,000		$ 2,432,000
Junior Subordinated Debt | Measurement Input, Discount Rate
Debt Instrument [Line Items]
Weighted average inputs (percent)		0.0383		0.0383
Junior Subordinated Debt | London Interbank Offered Rate (LIBOR)
Debt Instrument [Line Items]
Basis spread on variable rate				129.00%

Fair Value Measurements and D_3

Fair Value Measurements and Disclosure - Fair Value Estimates (Details) - USD ($)	Sep. 30, 2020	Dec. 31, 2019
Financial Assets:
Investment securities	$ 0	$ 0
Quoted Prices In Active Markets for Identical Assets Level 1
Financial Assets:
Investment securities	3,865,000	3,776,000
Loans	0	0
Accrued interest receivable	0	0
Deposits:
Noninterest-bearing	430,210,000	311,950,000
NOW and money market	406,707,000	360,934,000
Savings	94,467,000	80,078,000
Time deposits	0	0
Total deposits	931,384,000	752,962,000
Junior subordinated debt	0	0
Accrued interest payable	0	0
Significant Other Observable Inputs Level 2
Financial Assets:
Investment securities	87,917,000	76,312,000
Loans	0	0
Accrued interest receivable	10,099,000	8,208,000
Deposits:
Noninterest-bearing	0	0
NOW and money market	0	0
Savings	0	0
Time deposits	0	0
Total deposits	0	0
Junior subordinated debt	0	0
Accrued interest payable	36,000	59,000
Significant Unobservable Inputs Level 3
Financial Assets:
Investment securities	0	0
Loans	645,098,000	581,695,000
Accrued interest receivable	0	0
Deposits:
Noninterest-bearing	0	0
NOW and money market	0	0
Savings	0	0
Time deposits	63,931,000	65,236,000
Total deposits	63,931,000	65,236,000
Junior subordinated debt	10,081,000	10,808,000
Accrued interest payable	0	0
Carrying Amount
Financial Assets:
Investment securities	91,782,000	80,088,000
Loans	651,736,000	588,646,000
Accrued interest receivable	10,099,000	8,208,000
Deposits:
Noninterest-bearing	430,028,000	311,950,000
NOW and money market	406,706,000	360,934,000
Savings	94,467,000	80,078,000
Time deposits	63,582,000	65,400,000
Total deposits	994,783,000	818,362,000
Junior subordinated debt	10,081,000	10,808,000
Accrued interest payable	36,000	59,000
Estimated Fair Value
Financial Assets:
Investment securities	91,782,000	80,088,000
Loans	645,098,000	581,695,000
Accrued interest receivable	10,099,000	8,208,000
Deposits:
Noninterest-bearing	430,210,000	311,950,000
NOW and money market	406,707,000	360,934,000
Savings	94,467,000	80,078,000
Time deposits	63,931,000	65,236,000
Total deposits	995,315,000	818,198,000
Junior subordinated debt	10,081,000	10,808,000
Accrued interest payable	$ 36,000	$ 59,000

Fair Value Measurements and D_4

Fair Value Measurements and Disclosure - Valuation Technique, Unobservable Input, and Qualitative Information (Details) $ in Thousands	Sep. 30, 2020USD ($)	Dec. 31, 2019USD ($)
Nonrecurring
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Real estate mortgage		$ 144
Nonrecurring | Other real estate owned
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Real estate mortgage	$ 5,018
Significant Unobservable Inputs (Level 3) | Recurring | Discounted cash flow | Market credit risk adjusted spreads | Weighted average | Junior Subordinated Debt
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Weighted average inputs (percent)	0.0383	0.0446
Significant Unobservable Inputs (Level 3) | Nonrecurring
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Real estate mortgage		$ 144
Significant Unobservable Inputs (Level 3) | Nonrecurring | Other real estate owned
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Real estate mortgage	$ 5,018
Significant Unobservable Inputs (Level 3) | Nonrecurring | Fair Value of Collateral Method for Collateral Dependent Loans | Real estate construction and development
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Real estate mortgage	3,332
Significant Unobservable Inputs (Level 3) | Nonrecurring | Fair Value of Collateral Method for Collateral Dependent Loans | Other real estate owned
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Real estate mortgage	$ 5,018
Significant Unobservable Inputs (Level 3) | Nonrecurring | Fair Value of Collateral Method for Collateral Dependent Loans | Adjustment Percentage | Real estate construction and development
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Real estate mortgage, adjustment percentage	0.0702
Significant Unobservable Inputs (Level 3) | Nonrecurring | Fair Value of Collateral Method for Collateral Dependent Loans | Adjustment Percentage | Other real estate owned
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Real estate mortgage, adjustment percentage	0.1369
Significant Unobservable Inputs (Level 3) | Nonrecurring | Fair Value of Collateral Method for Collateral Dependent Loans | Adjustment Percentage | Real estate mortgage
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Real estate mortgage		$ 144
Real estate mortgage, adjustment percentage		0.0600

Fair Value Measurements and D_5

Fair Value Measurements and Disclosure - Assets and Liabilities (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
AFS Securities:
Total AFS securities	$ 87,917	$ 76,312
Marketable equity securities	3,865	3,776
Impaired loans
Total	95,114	80,232
Description of Liabilities
Total	10,081	10,808
U.S. Government agencies
AFS Securities:
Total AFS securities	34,942	28,699
U.S. Government collateralized mortgage obligations
AFS Securities:
Total AFS securities	42,897	47,613
Asset-backed securities
AFS Securities:
Total AFS securities	3,828
Municipal bonds
AFS Securities:
Total AFS securities	1,058
Corporate bonds
AFS Securities:
Total AFS securities	5,192
Recurring
AFS Securities:
Total AFS securities	87,917	76,312
Marketable equity securities	3,865	3,776
Description of Liabilities
Junior subordinated debt	10,081	10,808
Recurring | U.S. Government agencies
AFS Securities:
Total AFS securities	34,942	28,699
Recurring | U.S. Government collateralized mortgage obligations
AFS Securities:
Total AFS securities	42,897	47,613
Recurring | Asset-backed securities
AFS Securities:
Total AFS securities	3,828
Recurring | Corporate bonds
AFS Securities:
Total AFS securities	5,192
Nonrecurring
Impaired loans
Total impaired loans	3,332	144
Real estate mortgage		144
Nonrecurring | Real estate construction and development
Impaired loans
Total impaired loans	3,332
Nonrecurring | Other real estate owned
Impaired loans
Real estate mortgage	5,018
Quoted Prices in Active Markets for Identical Assets (Level 1)
Impaired loans
Total	3,865	3,776
Description of Liabilities
Junior subordinated debt	0	0
Total	0	0
Quoted Prices in Active Markets for Identical Assets (Level 1) | Recurring
AFS Securities:
Total AFS securities	0	0
Marketable equity securities	3,865	3,776
Description of Liabilities
Junior subordinated debt	0	0
Quoted Prices in Active Markets for Identical Assets (Level 1) | Recurring | U.S. Government agencies
AFS Securities:
Total AFS securities	0	0
Quoted Prices in Active Markets for Identical Assets (Level 1) | Recurring | U.S. Government collateralized mortgage obligations
AFS Securities:
Total AFS securities	0	0
Quoted Prices in Active Markets for Identical Assets (Level 1) | Recurring | Asset-backed securities
AFS Securities:
Total AFS securities	0
Quoted Prices in Active Markets for Identical Assets (Level 1) | Recurring | Municipal bonds
AFS Securities:
Total AFS securities	0
Quoted Prices in Active Markets for Identical Assets (Level 1) | Recurring | Corporate bonds
AFS Securities:
Total AFS securities	0
Quoted Prices in Active Markets for Identical Assets (Level 1) | Nonrecurring
Impaired loans
Total impaired loans	0	0
Real estate mortgage		0
Quoted Prices in Active Markets for Identical Assets (Level 1) | Nonrecurring | Real estate construction and development
Impaired loans
Total impaired loans	0
Quoted Prices in Active Markets for Identical Assets (Level 1) | Nonrecurring | Other real estate owned
Impaired loans
Real estate mortgage	0
Significant Other Observable Inputs (Level 2)
Impaired loans
Total	87,917	76,312
Description of Liabilities
Junior subordinated debt	0	0
Total	0	0
Significant Other Observable Inputs (Level 2) | Recurring
AFS Securities:
Total AFS securities	87,917	76,312
Marketable equity securities	0	0
Description of Liabilities
Junior subordinated debt	0	0
Significant Other Observable Inputs (Level 2) | Recurring | U.S. Government agencies
AFS Securities:
Total AFS securities	34,942	28,699
Significant Other Observable Inputs (Level 2) | Recurring | U.S. Government collateralized mortgage obligations
AFS Securities:
Total AFS securities	42,897	47,613
Significant Other Observable Inputs (Level 2) | Recurring | Asset-backed securities
AFS Securities:
Total AFS securities	3,828
Significant Other Observable Inputs (Level 2) | Recurring | Corporate bonds
AFS Securities:
Total AFS securities	5,192
Significant Other Observable Inputs (Level 2) | Nonrecurring
Impaired loans
Total impaired loans	0	0
Real estate mortgage		0
Significant Other Observable Inputs (Level 2) | Nonrecurring | Real estate construction and development
Impaired loans
Total impaired loans	0
Significant Other Observable Inputs (Level 2) | Nonrecurring | Other real estate owned
Impaired loans
Real estate mortgage	0
Significant Unobservable Inputs (Level 3)
Impaired loans
Total	3,332	144
Description of Liabilities
Junior subordinated debt	10,081	10,808
Total	10,081	10,808
Significant Unobservable Inputs (Level 3) | Recurring
AFS Securities:
Total AFS securities	0	0
Marketable equity securities	0	0
Description of Liabilities
Junior subordinated debt	10,081	10,808
Significant Unobservable Inputs (Level 3) | Recurring | U.S. Government agencies
AFS Securities:
Total AFS securities	0	0
Significant Unobservable Inputs (Level 3) | Recurring | U.S. Government collateralized mortgage obligations
AFS Securities:
Total AFS securities	0	0
Significant Unobservable Inputs (Level 3) | Recurring | Asset-backed securities
AFS Securities:
Total AFS securities	0
Significant Unobservable Inputs (Level 3) | Recurring | Municipal bonds
AFS Securities:
Total AFS securities	0
Significant Unobservable Inputs (Level 3) | Recurring | Corporate bonds
AFS Securities:
Total AFS securities	0
Significant Unobservable Inputs (Level 3) | Nonrecurring
Impaired loans
Total impaired loans	3,332	144
Real estate mortgage		$ 144
Significant Unobservable Inputs (Level 3) | Nonrecurring | Real estate construction and development
Impaired loans
Total impaired loans	3,332
Significant Unobservable Inputs (Level 3) | Nonrecurring | Other real estate owned
Impaired loans
Real estate mortgage	$ 5,018

Fair Value Measurements and D_6

Fair Value Measurements and Disclosure - Reconciliation of Assets and Liabilities (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Reconciliation of Liabilities:
Gross loss related to changes in instrument specific credit risk	$ 344	$ (159)	$ (672)	$ 177
Junior Subordinated Debt
Reconciliation of Liabilities:
Beginning balance	9,771	10,496	10,808	10,155
Gross loss (gain) included in earnings	18	(660)	(1,451)	(1,571)
Gross loss related to changes in instrument specific credit risk	326	502	779	1,748
Change in accrued interest	(34)	(8)	(55)	(2)
Ending balance	10,081	10,330	10,081	10,330
The amount of total loss (gain) for the period included in earnings attributable to the change in unrealized gains or losses relating to liabilities still held at the reporting date	$ 18	$ (660)	$ (1,451)	$ (1,571)

Goodwill and Intangible Assets

Goodwill and Intangible Assets (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill	$ 4,488	$ 4,488

Accumulated Other Comprehensi_3

Accumulated Other Comprehensive Income (Details) - USD ($) $ in Thousands	3 Months Ended							9 Months Ended
	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Sep. 30, 2020	Sep. 30, 2019
AOCI Attributable, Net of Tax [Roll Forward]
Beginning balance	$ 117,460	$ 117,410	$ 115,988	$ 115,211	$ 113,338	$ 111,193	$ 109,240	$ 115,988	$ 109,240
Current period comprehensive income (loss)	81	(227)	458	(327)	(513)	(182)	(284)	312	(979)
Ending balance	118,053	117,460	117,410	115,988	115,211	113,338	111,193	118,053	115,211
Net unrealized loss on available for sale securities
AOCI Attributable, Net of Tax [Roll Forward]
Beginning balance			(175)				(372)	(175)	(372)
Current period comprehensive income (loss)					197			818
Ending balance	643			(175)				643
Unfunded status of the supplemental retirement plans
AOCI Attributable, Net of Tax [Roll Forward]
Beginning balance			(675)				(459)	(675)	(459)
Current period comprehensive income (loss)					(216)			43
Ending balance	(632)			(675)				(632)
Net unrealized gain on junior subordinated debentures
AOCI Attributable, Net of Tax [Roll Forward]
Beginning balance			218				1,505	218	1,505
Current period comprehensive income (loss)					(1,287)			(549)
Ending balance	(331)			218				(331)
Accumulated other comprehensive loss
AOCI Attributable, Net of Tax [Roll Forward]
Beginning balance	(401)	(174)	(632)	(305)	208	390	674	(632)	674
Current period comprehensive income (loss)	81	(227)	458	(327)	(513)	(182)	(284)
Ending balance	$ (320)	$ (401)	$ (174)	$ (632)	$ (305)	$ 208	$ 390	$ (320)	$ (305)

Investment in York Monterey P_2

Investment in York Monterey Properties (Details) - York Monterey Properties Inc $ in Thousands	9 Months Ended
	Sep. 30, 2020USD ($)aproperty
Real Estate Properties [Line Items]
Payments to acquire interest in affiliate	$ 250
Investment in affiliate	$ 4,759
Wholly Owned
Real Estate Properties [Line Items]
Number of properties | property	8
Contribution of property, value	$ 5,300
Area of property (in acres) | a	186.97
Acquired through non-judicial foreclosure | Wholly Owned
Real Estate Properties [Line Items]
Number of properties | property	5
Acquired from bank | Wholly Owned
Real Estate Properties [Line Items]
Number of properties | property	3
Other real estate owned
Real Estate Properties [Line Items]
Investment in affiliate	$ 4,582