United Security Bancshares (UBFO) 10-Q 1 Nov 19 2019 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2019	Oct. 31, 2019
Document and Entity Information [Abstract]
Entity Registrant Name	UNITED SECURITY BANCSHARES
Entity Central Index Key	0001137547
Current Fiscal Year End Date	--12-31
Entity Filer Category	Accelerated Filer
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	Q3
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Sep. 30, 2019
Entity Emerging Growth Company	false
Entity Small Business	true
Entity Shell Company	false
Entity Current Reporting Status	Yes
Entity Common Stock, Shares Outstanding		16,953,744

Consolidated Balance Sheets _ (

Consolidated Balance Sheets – (unaudited) - USD ($) $ in Thousands	Sep. 30, 2019	Dec. 31, 2018
Cash and non-interest-bearing deposits in other banks
Cash and non-interest-bearing deposits in other banks	$ 31,073	$ 28,949
Due from Federal Reserve Bank (FRB)	214,870	191,388
Cash and cash equivalents	245,943	220,337
Investment securities (at fair value)
Available for sale (AFS) securities	77,864	66,426
Marketable equity securities	3,787	3,659
Total investment securities	81,651	70,085
Loans
Loans	570,128	587,933
Unearned fees and unamortized loan origination costs - net	(628)	(119)
Allowance for credit losses	(8,230)	(8,395)
Net loans	561,270	579,419
Premises and equipment - net	9,455	9,837
Accrued interest receivable	10,522	8,341
Other real estate owned	5,745	5,745
Goodwill	4,488	4,488
Deferred tax assets - net	3,121	3,174
Cash surrender value of life insurance	20,682	20,244
Operating lease right-of-use assets	3,610
Other assets	10,911	11,388
Total assets	957,398	933,058
Deposits
Non-interest-bearing	333,156	292,720
Interest-bearing	487,067	512,923
Total deposits	820,223	805,643
Accrued interest payable	72	57
Operating lease liabilities	3,714
Other liabilities	7,849	7,963
Junior subordinated debentures (at fair value)	10,330	10,155
Total liabilities	842,188	823,818
Shareholders' Equity
Common stock, no par value; 20,000,000 shares authorized; issued and outstanding: 16,953,744 at September 30, 2019 and 16,946,622 at December 31, 2018	58,896	58,624
Retained earnings	56,619	49,942
Accumulated other comprehensive (loss) income	(305)	674
Total shareholders' equity	115,210	109,240
Total liabilities and shareholders' equity	$ 957,398	$ 933,058

Consolidated Balance Sheets __2

Consolidated Balance Sheets – (unaudited) (Parenthetical) - $ / shares	Sep. 30, 2019	Dec. 31, 2018
Statement of Financial Position [Abstract]
Common stock, par value (in dollars per share)
Common stock, shares authorized (in shares)	20,000,000	20,000,000
Common stock, shares issued (in shares)	16,953,744	16,946,622
Common stock, shares outstanding (in shares)	16,953,744	16,946,622

Consolidated Statements of Inco

Consolidated Statements of Income (Unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Interest Income:
Interest and fees on loans	$ 8,648	$ 8,397	$ 25,733	$ 24,114
Interest on investment securities	439	351	1,360	809
Interest on deposits in FRB	1,330	806	4,052	1,870
Total interest income	10,417	9,554	31,145	26,793
Interest Expense:
Interest on deposits	950	579	2,675	1,517
Interest on other borrowed funds	111	112	352	311
Total interest expense	1,061	691	3,027	1,828
Net Interest Income	9,356	8,863	28,118	24,965
Provision (Recovery of Provision) for Credit Losses	5	(373)	15	(1,699)
Net Interest Income after Provision (Recovery of Provision) for Credit Losses	9,351	9,236	28,103	26,664
Noninterest Income:
Customer service fees	839	815	2,479	2,787
Increase in cash surrender value of bank-owned life insurance	147	132	438	389
Gain (loss) on fair value of marketable equity securities	18	(35)	128	(114)
Gain on proceeds from bank-owned life insurance	0	0	0	171
Gain (loss) on fair value of junior subordinated debentures	660	(262)	1,571	(923)
Loss on dissolution of real estate investment trust	(1)	0	(115)	0
(Loss) gain on sale of assets	(5)	0	1	29
Other	195	199	603	601
Total noninterest income	1,853	849	5,105	2,940
Noninterest Expense:
Salaries and employee benefits	2,775	2,826	8,307	8,798
Occupancy expense	829	848	2,450	2,448
Data processing	151	74	402	286
Professional fees	864	620	2,423	1,760
Regulatory assessments	(37)	87	138	248
Director fees	95	78	281	239
Correspondent bank service charges	14	15	42	48
Loss on California tax credit partnership	0	5	0	14
Net cost on operation and sale of OREO	71	30	223	129
Other	573	560	1,677	1,489
Total noninterest expense	5,335	5,143	15,943	15,459
Income Before Provision for Taxes	5,869	4,942	17,265	14,145
Provision for Taxes on Income	1,696	1,424	4,989	4,077
Net Income	$ 4,173	$ 3,518	$ 12,276	$ 10,068
Net Income per common share
Basic (in dollars per share)	$ 0.25	$ 0.21	$ 0.72	$ 0.60
Diluted (in dollars per share)	$ 0.25	$ 0.21	$ 0.72	$ 0.59
Shares on which net income per common shares were based
Basic (in shares)	16,953,744	16,902,218	16,950,474	16,897,524
Diluted (in shares)	16,990,162	16,954,053	16,981,619	16,933,477

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income (Unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Statement of Comprehensive Income [Abstract]
Net Income	$ 4,173	$ 3,518	$ 12,276	$ 10,068
Unrealized holdings (loss) gain on securities	(246)	(226)	317	(655)
Unrealized gains on unrecognized post-retirement costs	14	14	42	41
Unrealized (loss) gain on junior subordinated debentures	(501)	(14)	(1,748)	280
Other comprehensive loss, before tax	(733)	(226)	(1,389)	(334)
Tax benefit (expense) related to securities	76	66	(94)	195
Tax expense related to unrecognized post-retirement costs	(4)	(4)	(12)	(12)
Tax benefit (expense) related to junior subordinated debentures	148	4	516	(83)
Total other comprehensive loss	(513)	(160)	(979)	(234)
Comprehensive Income	$ 3,660	$ 3,358	$ 11,297	$ 9,834

Consolidated Statements of Chan

Consolidated Statements of Changes in Shareholders' Equity (unaudited) - USD ($) $ in Thousands		Total	Common Stock		Retained Earnings	Accumulated Other Comprehensive (Loss) Gain
Beginning balance (in shares) at Dec. 31, 2017	[1]		16,885,615
Beginning balance at Dec. 31, 2017		$ 101,352	$ 57,880		$ 44,182	$ (710)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Other comprehensive income (loss)		230				230
Dividends payable		(1,520)			(1,520)
Restricted stock units released (in shares)			13,000
Restricted stock units released		0
Stock-based compensation expense		291	$ 291
Net Income		3,156			3,156
Ending balance (in shares) at Mar. 31, 2018	[2]		16,898,615
Ending balance at Mar. 31, 2018		103,509	$ 58,171		44,152	1,186
Beginning balance (in shares) at Dec. 31, 2017	[1]		16,885,615
Beginning balance at Dec. 31, 2017		101,352	$ 57,880		44,182	(710)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Dividends payable		(1,690)
Net Income		10,068
Ending balance (in shares) at Sep. 30, 2018	[3]		16,903,290
Ending balance at Sep. 30, 2018		107,046	$ 58,472		47,852	722
Beginning balance (in shares) at Mar. 31, 2018	[2]		16,898,615
Beginning balance at Mar. 31, 2018		103,509	$ 58,171		44,152	1,186
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Other comprehensive income (loss)		(304)				(304)
Dividends payable		(1,519)			(1,519)
Restricted stock units released (in shares)			3,003
Restricted stock units released		0
Stock-based compensation expense		138	$ 138
Net Income		3,392			3,392
Ending balance (in shares) at Jun. 30, 2018	[4]		16,901,618
Ending balance at Jun. 30, 2018		105,216	$ 58,309		46,025	882
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Other comprehensive income (loss)		(160)				(160)
Dividends payable		(1,691)			(1,691)
Restricted stock units released (in shares)			1,672
Restricted stock units released		0
Stock-based compensation expense		163	$ 163
Net Income		3,518			3,518
Ending balance (in shares) at Sep. 30, 2018	[3]		16,903,290
Ending balance at Sep. 30, 2018		107,046	$ 58,472		47,852	722
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Other comprehensive income (loss)		(48)				(48)
Dividends payable		(1,859)			(1,859)
Restricted stock units released (in shares)			43,332
Restricted stock units released		0
Stock-based compensation expense		152	$ 152
Net Income		$ 3,949			3,949
Ending balance (in shares) at Dec. 31, 2018		16,946,622	16,946,622	[5]
Ending 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	[1]		16,949,122
Ending balance at Mar. 31, 2019		$ 111,193	$ 58,723		52,080	390
Beginning balance (in shares) at Dec. 31, 2018		16,946,622	16,946,622	[5]
Beginning balance at Dec. 31, 2018		$ 109,240	$ 58,624		49,942	674
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Dividends payable		(1,866)
Net Income		$ 12,276
Ending balance (in shares) at Sep. 30, 2019		16,953,744	16,953,744	[6]
Ending balance at Sep. 30, 2019		$ 115,210	$ 58,896		56,619	(305)
Beginning balance (in shares) at Mar. 31, 2019	[1]		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	[6]		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		(1,866)			(1,866)
Restricted stock units released		0
Stock-based compensation expense		78	$ 78
Net Income		$ 4,173			4,173
Ending balance (in shares) at Sep. 30, 2019		16,953,744	16,953,744	[6]
Ending balance at Sep. 30, 2019		$ 115,210	$ 58,896		$ 56,619	$ (305)
[1]	Excludes 46,511 unvested restricted shares
[2]	Excludes 116,597 unvested restricted shares
[3]	Excludes 78,508 unvested restricted shares
[4]	Excludes 78,508 unvested restricted shares
[5]	Excludes 59,217 unvested restricted shares
[6]	Excludes 55,713 unvested restricted shares

Consolidated Statements of Ch_2

Consolidated Statements of Changes in Shareholders' Equity (unaudited) (Parenthetical) - $ / shares	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017
Dividends payable (in dollars per share)	$ 0.11	$ 0.11	$ 0.11	$ 0.11	$ 0.10	$ 0.09	$ 0.09
Restricted Stock
Unvested restricted shares (in shares)	55,713	55,713	58,717	59,217	78,508	78,508	116,597	46,511

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (unaudited) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Cash Flows From Operating Activities:
Net Income	$ 12,276	$ 10,068
Adjustments to reconcile net income to cash provided by operating activities:
Provision (recovery of provision) for credit losses	15	(1,699)
Depreciation and amortization	1,055	1,005
Amortization of operating lease right-of-use assets	575
Amortization of investment securities	489	406
Increase in accrued interest receivable	(2,181)	(2,886)
Increase in accrued interest payable	15	13
Decrease in accounts payable and accrued liabilities	(1,996)	(1,052)
Decrease in unearned fees and unamortized loan origination costs, net	508	556
Decrease in income taxes payable	(359)	(493)
Unrealized (gain) loss on marketable equity securities	(128)	114
Stock-based compensation expense	272	592
Provision for deferred income taxes	(52)	(190)
Gain on bank owned life insurance	0	(171)
Increase in cash surrender value of bank-owned life insurance	(438)	(389)
(Gain) loss on fair value option of junior subordinated debentures	(1,571)	923
Loss on tax credit limited partnership interest	0	14
Loss on dissolution of real estate investment trust	115	0
Gain on sale of premises and equipment	(1)	(29)
Net decrease in other assets	1,171	330
Net cash provided by operating activities	9,765	7,112
Cash Flows From Investing Activities:
Purchase of correspondent bank stock	(52)	(23)
Purchases of available-for-sale securities	(23,017)	(28,072)
Principal payments of available-for-sale securities	11,407	7,157
Net decrease in loans	17,626	25,385
Investment in limited partnership	(300)	0
Cash proceeds from sale of premises and equipment	12	0
Proceeds from bank owned life insurance	0	376
Capital expenditures of premises and equipment	(684)	(715)
Net cash provided by investing activities	4,992	4,108
Cash Flows From Financing Activities:
Net increase in demand deposits and savings accounts	28,859	83,102
Net (decrease) increase in time deposits	(14,280)	8,086
Dividends on common stock	(3,730)	(3,042)
Net cash provided by financing activities	10,849	88,146
Net increase in cash and cash equivalents	25,606	99,366
Cash and cash equivalents at beginning of period	220,337	107,934
Cash and cash equivalents at end of period	$ 245,943	$ 207,300

Organization and Summary of Sig

Organization and Summary of Significant Accounting and Reporting Policies	9 Months Ended
	Sep. 30, 2019
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 2018 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. Reclassifications: Certain reclassifications have been made to prior year financial statements to conform to the classifications used in 2019. None of the reclassifications impacted equity or net income. Revenue from Contracts with Customers: The Company records revenue from contracts with customers in accordance with Accounting Standards Codification Topic 606, “Revenue from Contracts with Customers” (Topic 606). Under Topic 606, the Company must identify the contract with a customer, identify the performance obligations in the contract, determine the transaction price, allocate the transaction price to the performance obligations in the contract, and recognize revenue when (or as) the Company satisfies a performance obligation. The Company’s primary sources of revenue are derived from interest and dividends earned on loans, investment securities, and other financial instruments that are not within the scope of Topic 606. The Company has evaluated the nature of its contracts with customers and determined that further disaggregation of revenue from contracts with customers into more granular categories beyond what is presented in the Consolidated Statements of Income was not necessary. The Company generally fully satisfies its performance obligations on its contracts with customers as services are rendered and the transaction prices are typically fixed; charged either on a periodic basis or based on activity. Because performance obligations are satisfied as services are rendered and the transaction prices are fixed, there is little judgment involved in applying Topic 606 that significantly affects the determination of the amount and timing of revenue from contracts with customers. The Company adopted Topic 606 using the modified retrospective method on all contracts not completed as of January 1, 2018. The adoption of Topic 606 did not result in a material change to the accounting for any of the in-scope revenue streams. As such, no cumulative effect adjustment was recorded. Leases: The Company determines if an arrangement is a lease at inception. Operating leases are included in other assets and other liabilities on the consolidated balance sheets. Finance leases, if necessary, are included in property and equipment, other current liabilities, and other long-term liabilities on the consolidated balance sheets. Operating lease ROU assets and operating lease liabilities are recognized based on the present value of the future minimum lease payments over the lease term at commencement date. As most of the leases do not provide an implicit rate, the Company uses its incremental borrowing rate based on the information available at commencement date in determining the present value of future payments. The operating lease ROU asset also includes any lease payments made and excludes lease incentives and initial direct costs incurred. The Company's lease terms may include options to extend or terminate the lease when it is reasonably certain that the Company will exercise that option. Lease expense for minimum lease payments is recognized on a straight-line basis over the lease term. Recently Adopted Accounting Standards : In February 2016, FASB issued ASU 2016-02, Leases (Topic 842). The FASB issued this Update to increase transparency and comparability among organizations by recognizing lease assets and lease liabilities on the balance sheet and disclosing key information about leasing arrangements. To meet that objective, the FASB is amending the FASB Accounting Standards Codification® and creating Topic 842, Leases. The Company adopted the New Lease Standard as of January 1, 2019 using an optional transition method, as discussed in ASU 2018-11 below, that allows application of the new leases standard at the adoption date. Under the optional transition method, financial result reported in periods prior to 2019 are unchanged. The Company also elected the package of practical expedients, which among other things did not require assessment of lease classification. See Note 7 - Leases for additional information. In July 2018, FASB issued ASU 2018-11, Leases (Topic 842), Targeted Improvements, which amends ASC 842, Leases. The amendments in this Update allowed lessors to combine lease and associated nonlease components by class of underlying asset in contract that meet certain criteria. For a lessor to qualify for this practical expedient, the lease and related nonlease components must have the same timing and pattern of transfer, and the lease component, if accounted for on a stand-alone basis, would be classified as an operating lease. Additionally, the Update provided an optional method for adopting the new leasing guidance. The optional transition method allows entities to apply the new guidance at the adoption date by recognizing a cumulative-effect adjustment to the opening balance of the retained earnings, and not to restate the comparative periods presented. The Company has elected to use the practical expedient, and optional method of adoption as set-forth in this Update. See Note 7 - Leases for additional information. Recent Accounting Standards Not Yet Adopted : 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 presently plans to generate and evaluate model scenarios under CECL in tandem with its current reserving processes for interim and annual reporting periods in 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 loans and investment securities 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 is evaluating it's expected implementation date. In January 2017, FASB issued ASU 2017-04, Intangibles - Goodwill and Other (Topic 350). The FASB is issuing this Update to eliminate the requirement to calculate the implied fair value of goodwill to measure a goodwill impairment charge. Instead, entities will record an impairment charge based on the excess of a reporting unit's carrying amount over its fair value. This ASU will be effective for public business entities for annual periods beginning after December 15, 2019 (i.e. calendar periods beginning on January 1, 2020, and interim periods therein. The Company does not expect any impact on the Company's consolidated financial statements resulting from the adoption of this Update. In August 2018, FASB issued ASU 2018-13, Fair Value Measurement (Topic 820): Disclosure Framework — Changes to the Disclosure Requirements for Fair Value Measurement. The amendments in this Update modify the disclosure requirements on fair value measurements in Topic 820, Fair Value Measurement, based on the concepts within FASB's Concepts Statement, including the consideration of costs and benefits. The amendment calls for the removal, modification, and addition of certain disclosure aspects to promote the appropriate exercise of discretion by entities when considering fair value measurement disclosures. The amendments of the update will become effective in fiscal years beginning after December 15, 2019. The Company does not expect the requirements of this Update to have a material impact on the Company’s financial position, results of operations or cash flows. In October 2018, FASB issued ASU 2018-16, Derivatives and Hedging (Topic 815): Inclusion of the Secured Overnight Financing Rate (SOFR) Overnight Index Swap (OIS) Rate as a Benchmark Interest Rate for Hedge Accounting Purposes. The amendments in this Update allow entities to designate a change in the benchmark interest rate utilized for fixed-rate financial instruments, from the previously utilized LIBOR rate. For public business entities amendments of the update will become effective in fiscal years beginning after December 15, 2019. The Company continues to review the potential impact resulting from such a change. As of September 30, 2019 , the Company continues to utilize the LIBOR rate for fixed-rate financial instruments. The Company does not expect the requirements of this Update to have a material impact on the Company’s financial position, results of operations or cash flows.

Investment Securities

Investment Securities	9 Months Ended
	Sep. 30, 2019
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, 2019 and December 31, 2018 : (in 000's) Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value (Carrying Amount) September 30, 2019 Securities available-for-sale: U.S. Government agencies $ 31,199 $ 159 $ (192 ) $ 31,166 U.S. Government sponsored entities & agencies collateralized by mortgage obligations 46,876 151 (329 ) 46,698 Total securities available for sale $ 78,075 $ 310 $ (521 ) $ 77,864 (in 000's) Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value (Carrying Amount) December 31, 2018 Securities available-for-sale: U.S. Government agencies $ 36,665 $ 117 $ (255 ) $ 36,527 U.S. Government sponsored entities & agencies collateralized by mortgage obligations 30,289 51 (441 ) 29,899 Total securities available for sale $ 66,954 $ 168 $ (696 ) $ 66,426 The amortized cost and fair value of securities available for sale at September 30, 2019 , 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, 2019 Amortized Cost Fair Value (Carrying Amount) (in 000's) Due in one year or less $ — $ — Due after one year through five years — — Due after five years through ten years 4,059 4,051 Due after ten years 27,140 27,115 Collateralized mortgage obligations 46,876 46,698 $ 78,075 $ 77,864 There were no realized gains or losses on sales of available-for-sale securities for the three and nine month periods ended September 30, 2019 and September 30, 2018 . There were no other-than-temporary impairment losses for the three and nine month periods ended September 30, 2019 and September 30, 2018 . At September 30, 2019 , available-for-sale securities with an amortized cost of approximately $65,177,000 (fair value of $65,030,000 ) 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, 2019 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 $ 4,103 $ (7 ) 17,270 (185 ) $ 21,373 $ (192 ) U.S. Government sponsored entities & agencies collateralized by mortgage obligations 17,923 (178 ) 12,311 (151 ) 30,234 (329 ) Total impaired securities $ 22,026 $ (185 ) $ 29,581 $ (336 ) $ 51,607 $ (521 ) December 31, 2018 Securities available for sale: U.S. Government agencies $ 19,085 $ (148 ) $ 6,874 $ (107 ) $ 25,959 $ (255 ) U.S. Government sponsored entities & agencies collateralized by mortgage obligations — — 16,681 (441 ) 16,681 (441 ) Total impaired securities $ 19,085 $ (148 ) $ 23,555 $ (548 ) $ 42,640 $ (696 ) Temporarily impaired securities at September 30, 2019 , were comprised of ten U.S. government agency securities, and seventeen 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, 2019 , the decline in fair value of the ten U.S. government agency securities, and the seventeen 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 have the intent to sell these impaired securities, and it is not more likely than not that it will 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, 2019 . During the nine months ended September 30, 2019 , the Company recognized $128,000 of unrealized gains related to equity securities held at September 30, 2019 in the consolidated statements of income. During the nine months ended September 30, 2018 , the Company recognized $114,000 of unrealized losses related to equity securities held at September 30, 2018 in the consolidated statements of income. For the quarter ended September 30, 2019 , the Company recognized $18,000 of unrealized gains related to equity securities held at September 30, 2019 in the consolidated statements of income. For the quarter ended September 30, 2018 , the Company recognized $35,000 of unrealized losses related to equity securities held at September 30, 2018 in the consolidated statements of income. The Company had no held-to-maturity or trading securities at September 30, 2019 or December 31, 2018 .

Loans

Loans	9 Months Ended
	Sep. 30, 2019
Receivables [Abstract]
Loans	Loans Loans are comprised of the following: (in 000's) September 30, 2019 December 31, 2018 Commercial and industrial: Commercial and business loans $ 47,355 $ 55,929 Government program loans 782 1,049 Total commercial and industrial 48,137 56,978 Real estate mortgage: Commercial real estate 224,713 229,448 Residential mortgages 51,062 59,431 Home improvement and home equity loans 184 321 Total real estate mortgage 275,959 289,200 Real estate construction and development 116,443 108,795 Agricultural 60,100 61,149 Installment and student loans 69,489 71,811 Total loans $ 570,128 $ 587,933 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 8.4% of total loans at September 30, 2019 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. Real estate mortgage loans, representing 48.4% of total loans at September 30, 2019 , 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 20.4% of total loans at September 30, 2019 , 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 10.5% of total loans at September 30, 2019 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 12.2% of total loans at September 30, 2019 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, 2019 and December 31, 2018 , these financial instruments include commitments to extend credit of $211,733,000 and $144,643,000 , respectively, and standby letters of credit of $1,453,000 and $1,183,000 , 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. During the second quarter of 2018, the Bank 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, 2019 (in 000's): September 30, 2019 Loans 30-60 Days Past Due Loans 61-89 Days Past Due Loans 90 or More Days Past Due Total Past Due Loans Current Loans Total Loans Accruing Loans 90 or More Days Past Due Commercial and business loans $ — $ — $ 75 $ 75 $ 47,280 $ 47,355 $ — Government program loans — — — — 782 782 — Total commercial and industrial — — 75 75 48,062 48,137 — Commercial real estate loans — — 1,008 1,008 223,705 224,713 — Residential mortgages — — — — 51,062 51,062 — Home improvement and home equity loans — — — — 184 184 — Total real estate mortgage — — 1,008 1,008 274,951 275,959 — Real estate construction and development loans — — 8,825 8,825 107,618 116,443 — Agricultural loans 455 — 144 599 59,501 60,100 — Installment and student loans 1,225 317 326 1,868 67,480 69,348 326 Overdraft protection lines — — — — 38 38 — Overdrafts — — — — 103 103 — Total installment and student loans 1,225 317 326 1,868 67,621 69,489 326 Total loans $ 1,680 $ 317 $ 10,378 $ 12,375 $ 557,753 $ 570,128 $ 326 The following is a summary of delinquent loans at December 31, 2018 (in 000's): December 31, 2018 Loans 30-60 Days Past Due Loans 61-89 Days Past Due Loans 90 or More Days Past Due Total Past Due Loans Current Loans Total Loans Accruing Loans 90 or More Days Past Due Commercial and business loans $ — $ — $ — $ — $ 55,929 $ 55,929 $ — Government program loans — — — — 1,049 1,049 — Total commercial and industrial — — — — 56,978 56,978 — Commercial real estate loans — — 389 389 229,059 229,448 — Residential mortgages 32 — — 32 59,399 59,431 — Home improvement and home equity loans — — — — 321 321 — Total real estate mortgage 32 — 389 421 288,779 289,200 — Real estate construction and development loans — — 8,825 8,825 99,970 108,795 — Agricultural loans — — — — 61,149 61,149 — Installment and student loans 130 139 — 269 71,362 71,631 — Overdraft protection lines — — — — 41 41 — Overdrafts — — — — 139 139 — Total installment and student loans 130 139 — 269 71,542 71,811 — Total loans $ 162 $ 139 $ 9,214 $ 9,515 $ 578,418 $ 587,933 $ — 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. Loans meeting any of the preceding criteria are placed on nonaccrual status and the accrual of interest for financial statement purposes is discontinued. Previously accrued but unpaid interest is reversed and charged against interest income. 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, 2019 or December 31, 2018 . The following is a summary of nonaccrual loan balances at September 30, 2019 and December 31, 2018 (in 000's). September 30, 2019 December 31, 2018 Commercial and business loans $ 75 $ — Government program loans — — Total commercial and industrial 75 — Commercial real estate loans 1,008 389 Residential mortgages — — Home improvement and home equity loans — — Total real estate mortgage 1,008 389 Real estate construction and development loans 11,529 11,663 Agricultural loans 144 — Installment and student loans — — Total nonaccrual loans $ 12,756 $ 12,052 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, 2019 (in 000's). September 30, 2019 Unpaid Contractual Principal Balance Recorded Investment With No Allowance (1) Recorded Investment With Allowance (1) Total Recorded Investment Related Allowance Average Recorded Investment (2) Interest Recognized (2) Commercial and business loans $ 1,646 $ 398 $ 1,254 $ 1,652 $ 525 $ 2,039 $ 93 Government program loans 264 266 — 266 — 279 14 Total commercial and industrial 1,910 664 1,254 1,918 525 2,318 107 Commercial real estate loans 3,096 2,199 906 3,105 346 2,018 93 Residential mortgages 1,071 524 550 1,074 15 1,705 42 Home improvement and home equity loans — — — — — — — Total real estate mortgage 4,167 2,723 1,456 4,179 361 3,723 135 Real estate construction and development loans 11,529 11,529 — 11,529 — 11,596 167 Agricultural loans 727 273 463 736 256 735 45 Installment and student loans — — — — — 18 — Total impaired loans $ 18,333 $ 15,189 $ 3,173 $ 18,362 $ 1,142 $ 18,390 $ 454 (1) The recorded investment in loans includes accrued interest receivable of $ 29 . (2) Information is based on the nine months ended ended September 30, 2019 . The following is a summary of impaired loans at December 31, 2018 (in 000's). December 31, 2018 Unpaid Contractual Principal Balance Recorded Investment With No Allowance (1) Recorded Investment With Allowance (1) Total Recorded Investment Related Allowance Average Recorded Investment (2) Interest Recognized (2) Commercial and business loans $ 2,513 $ 470 $ 2,054 $ 2,524 $ 787 $ 2,955 $ 179 Government program loans 291 292 — 292 — 254 20 Total commercial and industrial 2,804 762 2,054 2,816 787 3,209 199 Commercial real estate loans 1,305 389 919 1,308 394 1,370 60 Residential mortgages 2,028 391 1,646 2,037 75 2,412 117 Home improvement and home equity loans — — — — — — — Total real estate mortgage 3,333 780 2,565 3,345 469 3,782 177 Real estate construction and development loans 11,663 11,663 — 11,663 — 9,144 331 Agricultural loans 543 — 818 818 520 1,014 81 Installment and student loans 41 41 — 41 — 48 5 Total impaired loans $ 18,384 $ 13,246 $ 5,437 $ 18,683 $ 1,776 $ 17,197 $ 793 (1) The recorded investment in loans includes accrued interest receivable of $ 299 . (2) Information is based on the twelve month period ended December 31, 2018 . 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, 2019 and 2018 was $18,208,000 and $19,469,000 , respectively. Interest income recognized on impaired loans for the quarters ended September 30, 2019 and 2018 was approximately $120,000 and $173,000 , respectively. For impaired nonaccrual loans, interest income recognized under a cash-basis method of accounting was approximately $44,000 and $64,000 for the quarters ended September 30, 2019 and 2018 , respectively. The average recorded investment in impaired loans for the nine months ended September 30, 2019 and 2018 was $18,390,000 and $16,825,000 , respectively. Interest income recognized on impaired loans for the nine months ended September 30, 2019 and 2018 was approximately $454,000 and $625,000 , respectively. For impaired nonaccrual loans, interest income recognized under a cash-basis method of accounting was approximately $173,000 and $277,000 for the nine months ended September 30, 2019 and 2018 , 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 or its outstanding balance is paid off. There were no TDR additions or defaults for the three and nine months ended September 30, 2019 . The following tables illustrates TDR additions and defaults for the periods indicated: Three Months Ended September 30, 2018 ($ 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 — — — 1 393 Single family residential loans — — — — — Home improvement and home equity loans — — — — — Real estate construction and development loans — — — — — Agricultural loans — — — — — Installment and student loans — — — — — Overdraft protection lines — — — — — Total loans — $ — $ — 1 $ 393 Nine Months Ended September 30, 2018 ($ 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 — — — 1 393 Single family residential loans — — — — — Home improvement and home equity loans — — — — — Real estate construction and development loans — — — 1 310 Agricultural loans — — — — — Installment and student loans — — — — — Overdraft protection lines — — — — — Total loans — $ — $ — 2 $ 703 The Company makes various types of concessions when structuring TDRs including rate discounts, payment extensions, and other-than-temporary forbearance. At September 30, 2019 , the Company had 13 restructured loans totaling $5,296,000 as compared to 17 restructured loans totaling $7,059,000 at December 31, 2018 . The following tables summarize TDR activity by loan category for the quarters ended September 30, 2019 and September 30, 2018 (in 000's). Three Months Ended September 30, 2019 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 $ — $ — $ — $ — $ — $ — $ — $ — Three Months Ended September 30, 2018 Commercial and Industrial Commercial Real Estate Residential Mortgages Home Improvement and Home Equity Real Estate Construction Development Agricultural Installment Total Beginning balance $ 110 $ 1,362 $ 2,219 $ — $ 2,939 $ 1,010 $ — $ 7,640 Additions — — — — — — — — Principal (reductions) additions (17 ) (6 ) (16 ) — (51 ) (102 ) — (192 ) Charge-offs — (46 ) — — — — — — Ending balance $ 93 $ 1,310 $ 2,203 $ — $ 2,888 $ 908 $ — $ 7,402 Allowance for loan loss $ — $ 396 $ 68 $ — $ — $ 620 $ — $ 1,084 Defaults $ — $ (393 ) $ — $ — $ — $ — $ — $ (393 ) The following tables summarize TDR activity by loan category for the nine months ended September 30, 2019 and September 30, 2018 (in 000's). Nine Months Ended September 30, 2019 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 (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 $ — $ — $ — $ — $ — $ — $ — $ — Nine Months Ended September 30, 2018 Commercial and Industrial Commercial Real Estate Residential Mortgages Home Improvement and Home Equity Real Estate Construction Development Agricultural Installment Total Beginning balance $ 436 $ 1,233 $ 2,542 $ — $ 5,951 $ 1,200 $ — $ 11,362 Additions — — — — — — — — Principal additions (reductions) (280 ) 123 (339 ) — (3,063 ) (292 ) — (3,851 ) Charge-offs (63 ) (46 ) — — — — — (109 ) Ending balance $ 93 $ 1,310 $ 2,203 $ — $ 2,888 $ 908 $ — $ 7,402 Allowance for loan loss $ — $ 396 $ 68 $ — $ — $ 620 $ — $ 1,084 Defaults $ — $ (393 ) $ — $ — $ (310 ) $ — $ — $ (703 ) 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 or four years, however recent earnings trends, while perhaps somewhat cyclical, are improving and cash flows are adequate to cover debt service and fixed obligations. Real estate and asset-borrowers fully comply with all underwriting standards and are performing according to projections would be assigned this rating. These also include grade 5 loans which are “leveraged” or on management’s “watch list.” While still considered pass loans (loans given a grade 5), the borrower’s financial condition, cash flow or operations evidence more than average risk and short term weaknesses, these loans warrant a higher than average level of monitoring, supervision and attention from the Company, but do not reflect credit weakness trends that weaken or inadequately protect the Company’s credit position. Loans with a grade rating of 5 are not normally acceptable as new credits unless they are adequately secured or carry substantial endorser/guarantors. - 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

Student Loans

Student Loans	9 Months Ended
	Sep. 30, 2019
Receivables [Abstract]
Student Loans	Student Loans Included in installment loans are $65,655,000 and $68,221,000 in student loans at September 30, 2019 and December 31, 2018 , 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 $8,056,000 at September 30, 2019 and $5,866,000 at December 31, 2018 . At September 30, 2019 there were 570 loans within repayment, deferment, and forbearance which represented $14,421,000 , $2,158,000 , and $6,980,000 , respectively. At December 31, 2018 , there were 595 loans within repayment, deferment, and forbearance which represented $15,526,000 , $1,945,000 and $7,336,000 , respectively. As of September 30, 2019 and December 31, 2018 the reserve against the student loan portfolio was $2,088,000 and $1,520,000 , respectively. There were no TDRs within the portfolio as of September 30, 2019 or December 31, 2018 . Reunion Student Loan Finance Corporation (RSLFC) is the third-party servicer for the student loan portfolio. RSLFC'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, RSLFC is responsible for complete program management. RSLFC is paid a monthly servicing fee based on the outstanding principal balance. Interest income on the student loan portfolio offsets this expense, and is presented net of expense within loan interest income on the consolidated statements of income. The following tables summarize the credit quality indicators for outstanding student loans as of September 30, 2019 and December 31, 2018 (in 000's, except for number of borrowers): September 30, 2019 December 31, 2018 Number of Loans Amount Accrued Interest Number of Loans Amount Accrued Interest School 586 $ 23,477 $ 4,049 1,056 $ 42,852 $ 5,494 Grace 404 18,619 3,765 23 562 81 Repayment 328 14,421 120 366 15,526 118 Deferment 73 2,158 108 48 1,945 79 Forbearance 169 6,980 134 181 7,336 212 Total 1,560 $ 65,655 $ 8,176 1,674 $ 68,221 $ 5,984 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 nine months ended September 30, 2019 , $20,000 in accrued interest receivable was reversed, due to charge-offs of $338,000 within the student loan portfolio. As of December 31, 2018 , $26,000 in accrued interest receivable was reversed, due to charge-offs of $388,000 within the student loan portfolio. The following tables summarize the student loan aging for loans in repayment and forbearance as of September 30, 2019 and December 31, 2018 (in 000's, except for number of borrowers): September 30, 2019 December 31, 2018 Number of Borrowers Amount Number of Borrowers Amount Current or less than 31 days 200 $ 19,533 248 $ 22,534 31 - 60 days 10 1,225 2 130 61 - 90 days 4 317 4 140 91 - 120 days 3 299 1 58 121-180 days 1 27 — — Total 218 $ 21,401 255 $ 22,862

Deposits

Deposits	9 Months Ended
	Sep. 30, 2019
Banking and Thrift [Abstract]
Deposits	Deposits Deposits include the following: (in 000's) September 30, 2019 December 31, 2018 Noninterest-bearing deposits $ 333,156 $ 292,720 Interest-bearing deposits: NOW and money market accounts 340,382 340,445 Savings accounts 78,532 90,046 Time deposits: Under $250,000 48,261 60,875 $250,000 and over 19,892 21,557 Total interest-bearing deposits 487,067 512,923 Total deposits $ 820,223 $ 805,643

Short-term Borrowings_Other Bor

Short-term Borrowings/Other Borrowings	9 Months Ended
	Sep. 30, 2019
Debt Disclosure [Abstract]
Short-term Borrowings/Other Borrowings	Short-term Borrowings/Other Borrowings At September 30, 2019 , the Company had collateralized lines of credit with the Federal Reserve Bank of San Francisco totaling $306,890,000 , as well as Federal Home Loan Bank (FHLB) lines of credit totaling $6,126,000 . At September 30, 2019 , 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, 2019 , $3,723,000 in investment securities at FHLB were pledged as collateral for FHLB advances. Additionally, $462,154,000 in secured and unsecured loans were pledged at September 30, 2019 , as collateral for borrowing lines with the Federal Reserve Bank. At September 30, 2019 , the Company had no outstanding borrowings. At December 31, 2018 , the Company had collateralized lines of credit with the Federal Reserve Bank of San Francisco totaling $287,446,000 , as well as Federal Home Loan Bank (“FHLB”) lines of credit totaling $4,119,000 . At December 31, 2018 , 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, 2018 , $4,338,000 in investment securities at FHLB were pledged as collateral for FHLB advances. Additionally, $421,393,000 in secured and unsecured loans were pledged at December 31, 2018 , as collateral for used and unused borrowing lines with the Federal Reserve Bank. At December 31, 2018 , the Company had no outstanding borrowings.

Leases

Leases	9 Months Ended
	Sep. 30, 2019
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, 2019 , the Company had 13 operating leases and no financing leases. The components of lease expense were as follows: (in 000's) September 30, 2019 Operating lease expense $ 575 Short-term lease expense — Variable lease expense — Sublease income — Total $ 575 Supplemental balance sheet information related to leases was as follows: (in 000's) September 30, 2019 Operating cash flows from operating leases $ 549 ROU assets obtained in exchange for new operating lease liabilities 3,610 Weighted-average remaining lease term in years for operating leases 6.43 Weighted-average discount rate for operating leases 5.15 % Maturities of lease liabilities were as follows: Nine Months Ended (in 000's) September 30, 2019 2020 $ 798 2021 720 2022 698 2023 666 2024 562 Thereafter 927 Total undiscounted cash flows 4,371 Less: present value discount (657 ) Present value of net future minimum lease payments $ 3,714

Supplemental Cash Flow Disclosu

Supplemental Cash Flow Disclosures	9 Months Ended
	Sep. 30, 2019
Supplemental Cash Flow Information [Abstract]
Supplemental Cash Flow Disclosures	Supplemental Cash Flow Disclosures Nine months ended September 30, (in 000's) 2019 2018 Cash paid during the period for: Interest $ 3,012 $ 1,815 Income taxes 4,890 5,590 Noncash investing activities: Unrealized gain on unrecognized post retirement costs 42 41 Unrealized gain (loss) on available for sale securities 317 (655 ) Unrealized (loss) gain on junior subordinated debentures (1,748 ) 280 Cash dividend declared 1,866 1,690 Adoption of ASU 2016-01: reclassification of unrealized gain on junior subordinated debentures to accumulated other comprehensive income — 1,482 Adoption of ASU 2016-01: recognition of previously unrealized losses within CRA Fund — 184 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, 2019
Equity [Abstract]
Dividends on Common Stock	Dividends on Common Stock On September 24, 2019, 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 18, 2019, to shareholders of record as of October 8, 2019. Approximately $1,866,000 was transfered from retained earnings to dividends payable to allow for distribution of the dividend to shareholders. On June 25, 2019, 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 18, 2019, to shareholders of record as of July 8, 2019. Approximately $1,865,000 was transfered from retained earnings to dividends payable to allow for distribution of the dividend to shareholders. On March 26, 2019, 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 17, 2019, to shareholders of record as of April 8, 2019. Approximately $1,869,000 was transfered 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, 2019
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, 2019 2018 2019 2018 Net income (000's, except per share amounts) $ 4,173 $ 3,518 $ 12,276 $ 10,068 Weighted average shares issued 16,953,744 16,902,218 16,950,474 16,897,524 Add: dilutive effect of stock options 36,418 51,835 31,145 35,953 Weighted average shares outstanding adjusted for potential dilution 16,990,162 16,954,053 16,981,619 16,933,477 Basic earnings per share $ 0.25 $ 0.21 $ 0.72 $ 0.60 Diluted earnings per share $ 0.25 $ 0.21 $ 0.72 $ 0.59 Anti-dilutive stock options excluded from earnings per share calculation 60,000 30,000 60,000 103,000

Taxes on Income

Taxes on Income	9 Months Ended
	Sep. 30, 2019
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, 2019 and December 31, 2018 , the Company had no recorded valuation allowance. The Company is no longer subject to IRS examination for years before 2014. 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, 2019 and 2018 were insignificant. The Company reported a provision for income taxes of $4,989,000 for the nine months ended September 30, 2019 as compared to the $4,077,000 provision reported in the comparable period of 2018 . The effective tax rate was 28.90% for the nine months ended September 30, 2019 as compared to 28.82% for the comparable period of 2018 . The effective tax rate was 28.90% for the three months ended September 30, 2019 as compared to 28.81% for the comparable period of 2018 .

Junior Subordinated Debt_Trust

Junior Subordinated Debt/Trust Preferred Securities	9 Months Ended
	Sep. 30, 2019
Debt Disclosure [Abstract]
Junior Subordinated Debt/Trust Preferred Securities	Junior Subordinated Debt/Trust Preferred Securities Effective September 30, 2009 and beginning with the quarterly 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. The terms of the debentures and trust indentures allow for the Company to defer interest payments for up to 20 consecutive quarters without default or penalty. During the period that the interest deferrals were elected, the Company continued to record interest expense associated with the debentures. As of June 30, 2014, the Company ended the extension period, paid all accrued and unpaid interest, and is currently making quarterly interest payments. The Company may redeem the junior subordinated debentures at any time at par. During August 2015, the Bank purchased $3.0 million of the Company's junior subordinated debentures related to the Company's trust preferred securities at a fair value discount of 40% . Subsequently, in September 2015, the Company purchased those shares from the Bank and canceled $3.0 million in par value of the junior subordinated debentures, realizing a $78,000 gain on redemption. The contractual principal balance of the Company's debentures relating to its trust preferred securities is $12.0 million as of September 30, 2019 . The fair value guidance generally permits the measurement of selected eligible financial instruments at fair value at specified election dates. Effective January 1, 2008, the Company elected the fair value option for its junior subordinated debt issued under USB Capital Trust II. 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. 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, 2019 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 thirty -year 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 4.51% discount rate used represents what a market participant would consider under the circumstances based on current market assumptions. At September 30, 2019 , the total cumulative gain recorded on the debt is $2,245,000 . The net fair value calculation performed as of September 30, 2019 resulted in a net pretax loss adjustment of $177,000 ( $108,000 , net of tax) for the nine months ended September 30, 2019 , compared to a net pretax loss adjustment of $643,000 ( $392,000 , net of tax) for the nine months ended September 30, 2018 . For the nine months ended September 30, 2019 , the net $177,000 ( $108,000 , 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. For the nine months ended September 30, 2018 , the net $643,000 ( $392,000 , net of tax) fair value loss adjustment was separately presented as a $923,000 loss ( $650,000 , net of tax) recognized on the consolidated statements of income, and a $280,000 gain ( $197,000 , net of tax) associated with the instrument specific credit risk recognized in other comprehensive income. The net fair value calculation performed as of September 30, 2019 resulted in a net pretax loss adjustment of $159,000 ( $97,000 , net of tax) for the three months ended September 30, 2019 compared to a net pretax loss adjustment of $277,000 ( 169,000 , net of tax) for the three months ended September 30, 2018 . For the three months ended September 30, 2019 , the net $159,000 ( $97,000 , 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. For the three months ended September 30, 2018 , the net $277,000 ( 169,000 , net of tax) fair value loss adjustment was separately presented as a $262,000 loss ( $185,000 , net of tax) recognized on the consolidated statements of income, and a $14,000 loss ( $10,000 , net of tax) associated with the instrument specific credit risk recognized in other comprehensive income.

Fair Value Measurements and Dis

Fair Value Measurements and Disclosure	9 Months Ended
	Sep. 30, 2019
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 (formerly Statement of Financial Accounting Standards No. 107, Disclosures about Fair Value of Financial Instruments ), 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, 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 81,651 81,651 3,787 77,864 — Loans 561,270 549,285 — — 549,285 Accrued interest receivable 10,522 10,522 — 10,522 — Financial Liabilities: Deposits: Noninterest-bearing 333,156 333,156 333,156 — — NOW and money market 340,382 340,382 340,382 — — Savings 78,532 78,532 78,532 — — Time deposits 68,153 67,984 — — 67,984 Total deposits 820,223 820,054 752,070 — 67,984 Junior subordinated debt 10,330 10,330 — — 10,330 Accrued interest payable 72 72 — 72 — December 31, 2018 (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 70,085 70,085 3,659 66,426 — Loans 579,419 566,195 — — 566,195 Accrued interest receivable 8,341 8,341 — 8,341 — Financial Liabilities: Deposits: Noninterest-bearing 292,720 292,720 292,720 — — NOW and money market 340,445 340,445 340,445 — — Savings 90,046 90,046 90,046 — — Time deposits 82,432 81,745 — — 81,745 Total deposits 805,643 804,956 723,211 — 81,745 Junior subordinated debt 10,155 10,155 — — 10,155 Accrued interest payable 57 57 — 57 — 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, 2019 . 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 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 theses inputs, due primarily to the current economic environment, 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, 2019 and December 31, 2018 : September 30, 2019 December 31, 2018 Financial Instrument Valuation Technique Unobservable Input Weighted Average Financial Instrument Valuation Technique Unobservable Input Weighted Average Junior Subordinated Debt Discounted cash flow Discount rate 4.51% Junior Subordinated Debt Discounted cash flow Discount rate 5.86% 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, and not as a result of changes to our entity-specific credit risk. The narrowing of the credit risk adjusted spread above the Company’s contractual spreads has primarily contributed to the negative fair value adjustments. 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 increase in discount rate between the periods ended September 30, 2019 and December 31, 2018 is primarily due to increases 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, 2019 (in 000’s): Description of Assets September 30, 2019 Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) AFS Securities (2): U.S. Government agencies $ 31,166 $ — $ 31,166 $ — U.S. Government collateralized mortgage obligations 46,698 — 46,698 — Total AFS securities $ 77,864 $ — $ 77,864 $ — Marketable equity securities (2) 3,787 3,787 — — Impaired loans (1): Real estate mortgage 1,008 — — 1,008 Total impaired loans 1,008 — — 1,008 Total $ 82,659 $ 3,787 $ 77,864 $ 1,008 Description of Liabilities September 30, 2019 Quoted Prices (Level 1) Significant (Level 2) Significant (Level 3) Junior subordinated debt (2) $ 10,330 — — $ 10,330 Total $ 10,330 — — $ 10,330 (1) Nonrecurring (2) Recurring 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, 2018 (in 000’s): Description of Assets December 31, 2018 Quoted Prices (Level 1) Significant (Level 2) Significant (Level 3) AFS Securities (2): U.S. Government agencies $ 36,527 $ — $ 36,527 $ — U.S. Government collateralized mortgage obligations 29,899 — 29,899 — Total AFS securities 66,426 — 66,426 $ — Marketable equity securities (2) 3,659 3,659 — — Impaired Loans (1): Real estate mortgage 389 — — 389 Total impaired loans 389 — — 389 Total $ 70,474 $ 3,659 $ 66,426 $ 389 Description of Liabilities December 31, 2018 Quoted Prices (Level 1) Significant (Level 2) Significant (Level 3) Junior subordinated debt (2) $ 10,155 $ — $ — $ 10,155 Total $ 10,155 $ — $ — $ 10,155 (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, 2019 and December 31, 2018 (in 000's). September 30, 2019 Financial Instrument Fair Value Valuation Technique Unobservable Input Adjustment Percentage Impaired Loans: Real estate mortgage $1,008 Fair Value of Collateral Method for Collateral Dependent Loans Adjustment for difference between appraised value and net realizable value 1.04% December 31, 2018 Financial Instrument Fair Value Valuation Technique Unobservable Input Adjustment Percentage Impaired Loans: Real estate mortgage $389 Fair Value of Collateral Method for Collateral Dependent Loans Adjustment for difference between appraised value and net realizable value 9.43% 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 three and nine months ended September 30, 2019 and 2018 (in 000’s): Three Months Ended September 30, 2019 Three Months Ended September 30, 2018 Nine Months Ended September 30, 2019 Nine Months Ended September 30, 2018 Reconciliation of Liabilities: Junior Subordinated Debt Junior Junior Subordinated Debt Junior Subordinated Debt Beginning balance $ 10,496 $ 10,125 $ 10,155 $ 9,730 Gross (gain) loss included in earnings (660 ) 262 (1,571 ) 923 Gross loss (gain) related to changes in instrument specific credit risk 502 15 1,748 (280 ) Change in accrued interest (8 ) 1 (2 ) 30 Ending balance $ 10,330 $ 10,403 $ 10,330 $ 10,403 The amount of total (gain) loss for the period included in earnings attributable to the change in unrealized gains or losses relating to liabilities still held at the reporting date $ (660 ) $ 262 $ (1,571 ) $ 923

Goodwill and Intangible Assets

Goodwill and Intangible Assets	9 Months Ended
	Sep. 30, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Intangible Assets	Goodwill and Intangible Assets At September 30, 2019 , 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, 2018 . 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 its analysis of goodwill impairment and concluded goodwill was not impaired at September 30, 2019 .

Accumulated Other Comprehensive

Accumulated Other Comprehensive Income	9 Months Ended
	Sep. 30, 2019
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, 2019 December 31, 2018 (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 $ (372 ) $ (459 ) $ 1,505 $ (248 ) $ (462 ) $ — Reclassifications upon adoption of ASU 2016-01 — — — 184 — 1,482 Adjusted beginning balance (372 ) (459 ) 1,505 (64 ) (462 ) 1,482 Current period comprehensive income (loss) 223 30 (1,232 ) (308 ) 3 23 Ending balance $ (149 ) $ (429 ) $ 273 $ (372 ) $ (459 ) $ 1,505 Accumulated other comprehensive (loss) income $ (305 ) $ 674

Subsequent Events

Subsequent Events	9 Months Ended
	Sep. 30, 2019
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, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Recently Adopted Accounting Standards and Recently Accounting Standards Not Yet Adopted	Recently Adopted Accounting Standards : In February 2016, FASB issued ASU 2016-02, Leases (Topic 842). The FASB issued this Update to increase transparency and comparability among organizations by recognizing lease assets and lease liabilities on the balance sheet and disclosing key information about leasing arrangements. To meet that objective, the FASB is amending the FASB Accounting Standards Codification® and creating Topic 842, Leases. The Company adopted the New Lease Standard as of January 1, 2019 using an optional transition method, as discussed in ASU 2018-11 below, that allows application of the new leases standard at the adoption date. Under the optional transition method, financial result reported in periods prior to 2019 are unchanged. The Company also elected the package of practical expedients, which among other things did not require assessment of lease classification. See Note 7 - Leases for additional information. In July 2018, FASB issued ASU 2018-11, Leases (Topic 842), Targeted Improvements, which amends ASC 842, Leases. The amendments in this Update allowed lessors to combine lease and associated nonlease components by class of underlying asset in contract that meet certain criteria. For a lessor to qualify for this practical expedient, the lease and related nonlease components must have the same timing and pattern of transfer, and the lease component, if accounted for on a stand-alone basis, would be classified as an operating lease. Additionally, the Update provided an optional method for adopting the new leasing guidance. The optional transition method allows entities to apply the new guidance at the adoption date by recognizing a cumulative-effect adjustment to the opening balance of the retained earnings, and not to restate the comparative periods presented. The Company has elected to use the practical expedient, and optional method of adoption as set-forth in this Update. See Note 7 - Leases for additional information. Recent Accounting Standards Not Yet Adopted : 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 presently plans to generate and evaluate model scenarios under CECL in tandem with its current reserving processes for interim and annual reporting periods in 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 loans and investment securities 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 is evaluating it's expected implementation date. In January 2017, FASB issued ASU 2017-04, Intangibles - Goodwill and Other (Topic 350). The FASB is issuing this Update to eliminate the requirement to calculate the implied fair value of goodwill to measure a goodwill impairment charge. Instead, entities will record an impairment charge based on the excess of a reporting unit's carrying amount over its fair value. This ASU will be effective for public business entities for annual periods beginning after December 15, 2019 (i.e. calendar periods beginning on January 1, 2020, and interim periods therein. The Company does not expect any impact on the Company's consolidated financial statements resulting from the adoption of this Update. In August 2018, FASB issued ASU 2018-13, Fair Value Measurement (Topic 820): Disclosure Framework — Changes to the Disclosure Requirements for Fair Value Measurement. The amendments in this Update modify the disclosure requirements on fair value measurements in Topic 820, Fair Value Measurement, based on the concepts within FASB's Concepts Statement, including the consideration of costs and benefits. The amendment calls for the removal, modification, and addition of certain disclosure aspects to promote the appropriate exercise of discretion by entities when considering fair value measurement disclosures. The amendments of the update will become effective in fiscal years beginning after December 15, 2019. The Company does not expect the requirements of this Update to have a material impact on the Company’s financial position, results of operations or cash flows. In October 2018, FASB issued ASU 2018-16, Derivatives and Hedging (Topic 815): Inclusion of the Secured Overnight Financing Rate (SOFR) Overnight Index Swap (OIS) Rate as a Benchmark Interest Rate for Hedge Accounting Purposes. The amendments in this Update allow entities to designate a change in the benchmark interest rate utilized for fixed-rate financial instruments, from the previously utilized LIBOR rate. For public business entities amendments of the update will become effective in fiscal years beginning after December 15, 2019. The Company continues to review the potential impact resulting from such a change. As of September 30, 2019 , the Company continues to utilize the LIBOR rate for fixed-rate financial instruments. The Company does not expect the requirements of this Update to have a material impact on the Company’s financial position, results of operations or cash flows.

Investment Securities (Tables)

Investment Securities (Tables)	9 Months Ended
	Sep. 30, 2019
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, 2019 and December 31, 2018 : (in 000's) Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value (Carrying Amount) September 30, 2019 Securities available-for-sale: U.S. Government agencies $ 31,199 $ 159 $ (192 ) $ 31,166 U.S. Government sponsored entities & agencies collateralized by mortgage obligations 46,876 151 (329 ) 46,698 Total securities available for sale $ 78,075 $ 310 $ (521 ) $ 77,864 (in 000's) Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value (Carrying Amount) December 31, 2018 Securities available-for-sale: U.S. Government agencies $ 36,665 $ 117 $ (255 ) $ 36,527 U.S. Government sponsored entities & agencies collateralized by mortgage obligations 30,289 51 (441 ) 29,899 Total securities available for sale $ 66,954 $ 168 $ (696 ) $ 66,426
Contractual maturities on collateralized mortgage obligation	The amortized cost and fair value of securities available for sale at September 30, 2019 , 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, 2019 Amortized Cost Fair Value (Carrying Amount) (in 000's) Due in one year or less $ — $ — Due after one year through five years — — Due after five years through ten years 4,059 4,051 Due after ten years 27,140 27,115 Collateralized mortgage obligations 46,876 46,698 $ 78,075 $ 77,864
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, 2019 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 $ 4,103 $ (7 ) 17,270 (185 ) $ 21,373 $ (192 ) U.S. Government sponsored entities & agencies collateralized by mortgage obligations 17,923 (178 ) 12,311 (151 ) 30,234 (329 ) Total impaired securities $ 22,026 $ (185 ) $ 29,581 $ (336 ) $ 51,607 $ (521 ) December 31, 2018 Securities available for sale: U.S. Government agencies $ 19,085 $ (148 ) $ 6,874 $ (107 ) $ 25,959 $ (255 ) U.S. Government sponsored entities & agencies collateralized by mortgage obligations — — 16,681 (441 ) 16,681 (441 ) Total impaired securities $ 19,085 $ (148 ) $ 23,555 $ (548 ) $ 42,640 $ (696 )

Loans (Tables)

Loans (Tables)	9 Months Ended
	Sep. 30, 2019
Receivables [Abstract]
Loans	Loans are comprised of the following: (in 000's) September 30, 2019 December 31, 2018 Commercial and industrial: Commercial and business loans $ 47,355 $ 55,929 Government program loans 782 1,049 Total commercial and industrial 48,137 56,978 Real estate mortgage: Commercial real estate 224,713 229,448 Residential mortgages 51,062 59,431 Home improvement and home equity loans 184 321 Total real estate mortgage 275,959 289,200 Real estate construction and development 116,443 108,795 Agricultural 60,100 61,149 Installment and student loans 69,489 71,811 Total loans $ 570,128 $ 587,933
Delinquent loans	The following is a summary of delinquent loans at September 30, 2019 (in 000's): September 30, 2019 Loans 30-60 Days Past Due Loans 61-89 Days Past Due Loans 90 or More Days Past Due Total Past Due Loans Current Loans Total Loans Accruing Loans 90 or More Days Past Due Commercial and business loans $ — $ — $ 75 $ 75 $ 47,280 $ 47,355 $ — Government program loans — — — — 782 782 — Total commercial and industrial — — 75 75 48,062 48,137 — Commercial real estate loans — — 1,008 1,008 223,705 224,713 — Residential mortgages — — — — 51,062 51,062 — Home improvement and home equity loans — — — — 184 184 — Total real estate mortgage — — 1,008 1,008 274,951 275,959 — Real estate construction and development loans — — 8,825 8,825 107,618 116,443 — Agricultural loans 455 — 144 599 59,501 60,100 — Installment and student loans 1,225 317 326 1,868 67,480 69,348 326 Overdraft protection lines — — — — 38 38 — Overdrafts — — — — 103 103 — Total installment and student loans 1,225 317 326 1,868 67,621 69,489 326 Total loans $ 1,680 $ 317 $ 10,378 $ 12,375 $ 557,753 $ 570,128 $ 326 The following is a summary of delinquent loans at December 31, 2018 (in 000's): December 31, 2018 Loans 30-60 Days Past Due Loans 61-89 Days Past Due Loans 90 or More Days Past Due Total Past Due Loans Current Loans Total Loans Accruing Loans 90 or More Days Past Due Commercial and business loans $ — $ — $ — $ — $ 55,929 $ 55,929 $ — Government program loans — — — — 1,049 1,049 — Total commercial and industrial — — — — 56,978 56,978 — Commercial real estate loans — — 389 389 229,059 229,448 — Residential mortgages 32 — — 32 59,399 59,431 — Home improvement and home equity loans — — — — 321 321 — Total real estate mortgage 32 — 389 421 288,779 289,200 — Real estate construction and development loans — — 8,825 8,825 99,970 108,795 — Agricultural loans — — — — 61,149 61,149 — Installment and student loans 130 139 — 269 71,362 71,631 — Overdraft protection lines — — — — 41 41 — Overdrafts — — — — 139 139 — Total installment and student loans 130 139 — 269 71,542 71,811 — Total loans $ 162 $ 139 $ 9,214 $ 9,515 $ 578,418 $ 587,933 $ — The following tables summarize the student loan aging for loans in repayment and forbearance as of September 30, 2019 and December 31, 2018 (in 000's, except for number of borrowers): September 30, 2019 December 31, 2018 Number of Borrowers Amount Number of Borrowers Amount Current or less than 31 days 200 $ 19,533 248 $ 22,534 31 - 60 days 10 1,225 2 130 61 - 90 days 4 317 4 140 91 - 120 days 3 299 1 58 121-180 days 1 27 — — Total 218 $ 21,401 255 $ 22,862
Nonaccrual loan balances	The following is a summary of nonaccrual loan balances at September 30, 2019 and December 31, 2018 (in 000's). September 30, 2019 December 31, 2018 Commercial and business loans $ 75 $ — Government program loans — — Total commercial and industrial 75 — Commercial real estate loans 1,008 389 Residential mortgages — — Home improvement and home equity loans — — Total real estate mortgage 1,008 389 Real estate construction and development loans 11,529 11,663 Agricultural loans 144 — Installment and student loans — — Total nonaccrual loans $ 12,756 $ 12,052
Impaired loans	The following is a summary of impaired loans at September 30, 2019 (in 000's). September 30, 2019 Unpaid Contractual Principal Balance Recorded Investment With No Allowance (1) Recorded Investment With Allowance (1) Total Recorded Investment Related Allowance Average Recorded Investment (2) Interest Recognized (2) Commercial and business loans $ 1,646 $ 398 $ 1,254 $ 1,652 $ 525 $ 2,039 $ 93 Government program loans 264 266 — 266 — 279 14 Total commercial and industrial 1,910 664 1,254 1,918 525 2,318 107 Commercial real estate loans 3,096 2,199 906 3,105 346 2,018 93 Residential mortgages 1,071 524 550 1,074 15 1,705 42 Home improvement and home equity loans — — — — — — — Total real estate mortgage 4,167 2,723 1,456 4,179 361 3,723 135 Real estate construction and development loans 11,529 11,529 — 11,529 — 11,596 167 Agricultural loans 727 273 463 736 256 735 45 Installment and student loans — — — — — 18 — Total impaired loans $ 18,333 $ 15,189 $ 3,173 $ 18,362 $ 1,142 $ 18,390 $ 454 (1) The recorded investment in loans includes accrued interest receivable of $ 29 . (2) Information is based on the nine months ended ended September 30, 2019 . The following is a summary of impaired loans at December 31, 2018 (in 000's). December 31, 2018 Unpaid Contractual Principal Balance Recorded Investment With No Allowance (1) Recorded Investment With Allowance (1) Total Recorded Investment Related Allowance Average Recorded Investment (2) Interest Recognized (2) Commercial and business loans $ 2,513 $ 470 $ 2,054 $ 2,524 $ 787 $ 2,955 $ 179 Government program loans 291 292 — 292 — 254 20 Total commercial and industrial 2,804 762 2,054 2,816 787 3,209 199 Commercial real estate loans 1,305 389 919 1,308 394 1,370 60 Residential mortgages 2,028 391 1,646 2,037 75 2,412 117 Home improvement and home equity loans — — — — — — — Total real estate mortgage 3,333 780 2,565 3,345 469 3,782 177 Real estate construction and development loans 11,663 11,663 — 11,663 — 9,144 331 Agricultural loans 543 — 818 818 520 1,014 81 Installment and student loans 41 41 — 41 — 48 5 Total impaired loans $ 18,384 $ 13,246 $ 5,437 $ 18,683 $ 1,776 $ 17,197 $ 793 (1) The recorded investment in loans includes accrued interest receivable of $ 299 . (2) Information is based on the twelve month period ended December 31, 2018 .
Troubled debt restructuring activity	The following tables illustrates TDR additions and defaults for the periods indicated: Three Months Ended September 30, 2018 ($ 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 — — — 1 393 Single family residential loans — — — — — Home improvement and home equity loans — — — — — Real estate construction and development loans — — — — — Agricultural loans — — — — — Installment and student loans — — — — — Overdraft protection lines — — — — — Total loans — $ — $ — 1 $ 393 Nine Months Ended September 30, 2018 ($ 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 — — — 1 393 Single family residential loans — — — — — Home improvement and home equity loans — — — — — Real estate construction and development loans — — — 1 310 Agricultural loans — — — — — Installment and student loans — — — — — Overdraft protection lines — — — — — Total loans — $ — $ — 2 $ 703
TDR activity by loan category	The following tables summarize TDR activity by loan category for the quarters ended September 30, 2019 and September 30, 2018 (in 000's). Three Months Ended September 30, 2019 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 $ — $ — $ — $ — $ — $ — $ — $ — Three Months Ended September 30, 2018 Commercial and Industrial Commercial Real Estate Residential Mortgages Home Improvement and Home Equity Real Estate Construction Development Agricultural Installment Total Beginning balance $ 110 $ 1,362 $ 2,219 $ — $ 2,939 $ 1,010 $ — $ 7,640 Additions — — — — — — — — Principal (reductions) additions (17 ) (6 ) (16 ) — (51 ) (102 ) — (192 ) Charge-offs — (46 ) — — — — — — Ending balance $ 93 $ 1,310 $ 2,203 $ — $ 2,888 $ 908 $ — $ 7,402 Allowance for loan loss $ — $ 396 $ 68 $ — $ — $ 620 $ — $ 1,084 Defaults $ — $ (393 ) $ — $ — $ — $ — $ — $ (393 ) The following tables summarize TDR activity by loan category for the nine months ended September 30, 2019 and September 30, 2018 (in 000's). Nine Months Ended September 30, 2019 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 (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 $ — $ — $ — $ — $ — $ — $ — $ — Nine Months Ended September 30, 2018 Commercial and Industrial Commercial Real Estate Residential Mortgages Home Improvement and Home Equity Real Estate Construction Development Agricultural Installment Total Beginning balance $ 436 $ 1,233 $ 2,542 $ — $ 5,951 $ 1,200 $ — $ 11,362 Additions — — — — — — — — Principal additions (reductions) (280 ) 123 (339 ) — (3,063 ) (292 ) — (3,851 ) Charge-offs (63 ) (46 ) — — — — — (109 ) Ending balance $ 93 $ 1,310 $ 2,203 $ — $ 2,888 $ 908 $ — $ 7,402 Allowance for loan loss $ — $ 396 $ 68 $ — $ — $ 620 $ — $ 1,084 Defaults $ — $ (393 ) $ — $ — $ (310 ) $ — $ — $ (703 )
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, 2019 and December 31, 2018 : Commercial and Industrial Commercial Real Estate Real Estate Construction and Development Agricultural Total September 30, 2019 (in 000's) Grades 1 and 2 $ 310 $ 2,825 $ — $ — $ 3,135 Grade 3 — 989 — — 989 Grades 4 and 5 – pass 44,276 217,044 104,914 58,036 424,270 Grade 6 – special mention 1,051 1,661 — 1,337 4,049 Grade 7 – substandard 2,500 2,194 11,529 727 16,950 Grade 8 – doubtful — — — — — Total $ 48,137 $ 224,713 $ 116,443 $ 60,100 $ 449,393 Commercial and Industrial Commercial Real Estate Real Estate Construction and Development Agricultural Total December 31, 2018 (in 000's) Grades 1 and 2 $ 324 $ 2,881 $ — $ 80 $ 3,285 Grade 3 — 1,028 — — 1,028 Grades 4 and 5 – pass 53,843 222,970 97,132 60,256 434,201 Grade 6 – special mention 48 2,180 — — 2,228 Grade 7 – substandard 2,763 389 11,663 813 15,628 Grade 8 – doubtful — — — — — Total $ 56,978 $ 229,448 $ 108,795 $ 61,149 $ 456,370
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, 2019 and December 31, 2018 : September 30, 2019 December 31, 2018 Residential Mortgages Home Improvement and Home Equity Installment and Student Loans Total Residential Mortgages Home Improvement and Home Equity Installment and Student Loans Total (in 000's) Not graded $ 37,800 $ 165 $ 68,379 $ 106,344 $ 49,563 $ 300 $ 70,990 $ 120,853 Pass 12,486 19 784 13,289 9,186 21 780 9,987 Special mention 579 — 326 905 470 — — 470 Substandard 197 — — 197 212 — 41 253 Doubtful — — — — — — — — Total $ 51,062 $ 184 $ 69,489 $ 120,735 $ 59,431 $ 321 $ 71,811 $ 131,563
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, 2019 and 2018 (in 000's). Three Months Ended Commercial and Industrial Real Estate Mortgage Real Estate Construction Development Agricultural Installment & 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 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 0.006 613 2,129 802 7,088 Ending balance $ 1,296 $ 807 $ 2,327 $ 869 $ 2,129 $ 802 $ 8,230 Three Months Ended Commercial and Industrial Real Estate Mortgage Real Estate Construction Development Agricultural Installment & Student Loans Unallocated Total September 30, 2018 Beginning balance $ 1,547 $ 1,213 $ 2,687 $ 1,301 $ 840 $ 837 $ 8,425 Provision (recovery of provision) for credit losses (734 ) (81 ) (215 ) (69 ) 687 39 (373 ) Charge-offs — (47 ) — — (5 ) — (52 ) Recoveries 678 4 — — 116 — 798 Net charge-offs 678 (43 ) — — 111 — 746 Ending balance $ 1,491 $ 1,089 $ 2,472 $ 1,232 $ 1,638 $ 876 $ 8,798 Period-end amount allocated to: Loans individually evaluated for impairment 633 464 — 620 — — 1,717 Loans collectively evaluated for impairment 858 625 2,472 612 1,638 876 7,081 Ending balance $ 1,491 $ 1,089 $ 2,472 $ 1,232 $ 1,638 $ 876 $ 8,798 The following summarizes the activity in the allowance for credit losses by loan category for the nine months ended September 30, 2019 and 2018 (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, 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 recoveries (charge-offs) 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 Nine Months Ended Commercial and Industrial Real Estate Mortgage Real Estate Construction Development Agricultural Installment and Student Loans Unallocated Total September 30, 2018 Beginning balance $ 1,408 $ 1,182 $ 2,903 $ 1,631 $ 887 $ 1,256 $ 9,267 Provision (recovery of provision) for credit losses (915 ) (70 ) (431 ) (399 ) 496 (380 ) (1,699 ) Charge-offs (88 ) (47 ) — — (16 ) — (151 ) Recoveries 1,086 24 — — 271 — 1,381 Net (charge-offs) recoveries 998 (23 ) — — 255 — 1,230 Ending balance $ 1,491 $ 1,089 $ 2,472 $ 1,232 $ 1,638 $ 876 $ 8,798 Period-end amount allocated to: Loans individually evaluated for impairment 633 464 — 620 — — 1,717 Loans collectively evaluated for impairment 858 625 2,472 612 1,638 876 7,081 Ending balance $ 1,491 $ 1,089 $ 2,472 $ 1,232 $ 1,638 $ 876 $ 8,798
Summarized loan balances	The following summarizes information with respect to the loan balances at September 30, 2019 and 2018 . September 30, 2019 September 30, 2018 Loans Individually Evaluated for Impairment Loans Collectively Evaluated for Impairment Total Loans Loans Individually Evaluated for Impairment Loans Collectively Evaluated for Impairment Total Loans (in 000's) Commercial and business loans $ 1,652 $ 45,703 $ 47,355 $ 2,738 $ 51,901 $ 54,639 Government program loans 266 516 782 301 583 884 Total commercial and industrial 1,918 46,219 48,137 3,039 52,484 55,523 Commercial real estate loans 3,105 221,608 224,713 1,314 211,325 212,639 Residential mortgage loans 1,074 49,988 51,062 2,210 66,053 68,263 Home improvement and home equity loans — 184 184 — 333 333 Total real estate mortgage 4,179 271,780 275,959 3,524 277,711 281,235 Real estate construction and development loans 11,529 104,914 116,443 11,713 97,441 109,154 Agricultural loans 736 59,364 60,100 914 58,741 59,655 Installment and student loans — 69,489 69,489 52 71,496 71,548 Total loans $ 18,362 $ 551,766 $ 570,128 $ 19,242 $ 557,873 $ 577,115

Student Loans (Tables)

Student Loans (Tables)	9 Months Ended
	Sep. 30, 2019
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, 2019 and December 31, 2018 (in 000's, except for number of borrowers): September 30, 2019 December 31, 2018 Number of Loans Amount Accrued Interest Number of Loans Amount Accrued Interest School 586 $ 23,477 $ 4,049 1,056 $ 42,852 $ 5,494 Grace 404 18,619 3,765 23 562 81 Repayment 328 14,421 120 366 15,526 118 Deferment 73 2,158 108 48 1,945 79 Forbearance 169 6,980 134 181 7,336 212 Total 1,560 $ 65,655 $ 8,176 1,674 $ 68,221 $ 5,984
Summary of student loan aging	The following is a summary of delinquent loans at September 30, 2019 (in 000's): September 30, 2019 Loans 30-60 Days Past Due Loans 61-89 Days Past Due Loans 90 or More Days Past Due Total Past Due Loans Current Loans Total Loans Accruing Loans 90 or More Days Past Due Commercial and business loans $ — $ — $ 75 $ 75 $ 47,280 $ 47,355 $ — Government program loans — — — — 782 782 — Total commercial and industrial — — 75 75 48,062 48,137 — Commercial real estate loans — — 1,008 1,008 223,705 224,713 — Residential mortgages — — — — 51,062 51,062 — Home improvement and home equity loans — — — — 184 184 — Total real estate mortgage — — 1,008 1,008 274,951 275,959 — Real estate construction and development loans — — 8,825 8,825 107,618 116,443 — Agricultural loans 455 — 144 599 59,501 60,100 — Installment and student loans 1,225 317 326 1,868 67,480 69,348 326 Overdraft protection lines — — — — 38 38 — Overdrafts — — — — 103 103 — Total installment and student loans 1,225 317 326 1,868 67,621 69,489 326 Total loans $ 1,680 $ 317 $ 10,378 $ 12,375 $ 557,753 $ 570,128 $ 326 The following is a summary of delinquent loans at December 31, 2018 (in 000's): December 31, 2018 Loans 30-60 Days Past Due Loans 61-89 Days Past Due Loans 90 or More Days Past Due Total Past Due Loans Current Loans Total Loans Accruing Loans 90 or More Days Past Due Commercial and business loans $ — $ — $ — $ — $ 55,929 $ 55,929 $ — Government program loans — — — — 1,049 1,049 — Total commercial and industrial — — — — 56,978 56,978 — Commercial real estate loans — — 389 389 229,059 229,448 — Residential mortgages 32 — — 32 59,399 59,431 — Home improvement and home equity loans — — — — 321 321 — Total real estate mortgage 32 — 389 421 288,779 289,200 — Real estate construction and development loans — — 8,825 8,825 99,970 108,795 — Agricultural loans — — — — 61,149 61,149 — Installment and student loans 130 139 — 269 71,362 71,631 — Overdraft protection lines — — — — 41 41 — Overdrafts — — — — 139 139 — Total installment and student loans 130 139 — 269 71,542 71,811 — Total loans $ 162 $ 139 $ 9,214 $ 9,515 $ 578,418 $ 587,933 $ — The following tables summarize the student loan aging for loans in repayment and forbearance as of September 30, 2019 and December 31, 2018 (in 000's, except for number of borrowers): September 30, 2019 December 31, 2018 Number of Borrowers Amount Number of Borrowers Amount Current or less than 31 days 200 $ 19,533 248 $ 22,534 31 - 60 days 10 1,225 2 130 61 - 90 days 4 317 4 140 91 - 120 days 3 299 1 58 121-180 days 1 27 — — Total 218 $ 21,401 255 $ 22,862

Deposits (Tables)

Deposits (Tables)	9 Months Ended
	Sep. 30, 2019
Banking and Thrift [Abstract]
Deposits summary	Deposits include the following: (in 000's) September 30, 2019 December 31, 2018 Noninterest-bearing deposits $ 333,156 $ 292,720 Interest-bearing deposits: NOW and money market accounts 340,382 340,445 Savings accounts 78,532 90,046 Time deposits: Under $250,000 48,261 60,875 $250,000 and over 19,892 21,557 Total interest-bearing deposits 487,067 512,923 Total deposits $ 820,223 $ 805,643

Leases (Tables)

Leases (Tables)	9 Months Ended
	Sep. 30, 2019
Leases [Abstract]
Components of lease expense and supplemental balance sheet information	The components of lease expense were as follows: (in 000's) September 30, 2019 Operating lease expense $ 575 Short-term lease expense — Variable lease expense — Sublease income — Total $ 575 Supplemental balance sheet information related to leases was as follows: (in 000's) September 30, 2019 Operating cash flows from operating leases $ 549 ROU assets obtained in exchange for new operating lease liabilities 3,610 Weighted-average remaining lease term in years for operating leases 6.43 Weighted-average discount rate for operating leases 5.15 %
Maturities of lease liabilities	Maturities of lease liabilities were as follows: Nine Months Ended (in 000's) September 30, 2019 2020 $ 798 2021 720 2022 698 2023 666 2024 562 Thereafter 927 Total undiscounted cash flows 4,371 Less: present value discount (657 ) Present value of net future minimum lease payments $ 3,714

Supplemental Cash Flow Disclo_2

Supplemental Cash Flow Disclosures (Tables)	9 Months Ended
	Sep. 30, 2019
Supplemental Cash Flow Information [Abstract]
Supplemental cash flow disclosures	Nine months ended September 30, (in 000's) 2019 2018 Cash paid during the period for: Interest $ 3,012 $ 1,815 Income taxes 4,890 5,590 Noncash investing activities: Unrealized gain on unrecognized post retirement costs 42 41 Unrealized gain (loss) on available for sale securities 317 (655 ) Unrealized (loss) gain on junior subordinated debentures (1,748 ) 280 Cash dividend declared 1,866 1,690 Adoption of ASU 2016-01: reclassification of unrealized gain on junior subordinated debentures to accumulated other comprehensive income — 1,482 Adoption of ASU 2016-01: recognition of previously unrealized losses within CRA Fund — 184 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, 2019
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, 2019 2018 2019 2018 Net income (000's, except per share amounts) $ 4,173 $ 3,518 $ 12,276 $ 10,068 Weighted average shares issued 16,953,744 16,902,218 16,950,474 16,897,524 Add: dilutive effect of stock options 36,418 51,835 31,145 35,953 Weighted average shares outstanding adjusted for potential dilution 16,990,162 16,954,053 16,981,619 16,933,477 Basic earnings per share $ 0.25 $ 0.21 $ 0.72 $ 0.60 Diluted earnings per share $ 0.25 $ 0.21 $ 0.72 $ 0.59 Anti-dilutive stock options excluded from earnings per share calculation 60,000 30,000 60,000 103,000

Fair Value Measurements and D_2

Fair Value Measurements and Disclosure (Tables)	9 Months Ended
	Sep. 30, 2019
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, 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 81,651 81,651 3,787 77,864 — Loans 561,270 549,285 — — 549,285 Accrued interest receivable 10,522 10,522 — 10,522 — Financial Liabilities: Deposits: Noninterest-bearing 333,156 333,156 333,156 — — NOW and money market 340,382 340,382 340,382 — — Savings 78,532 78,532 78,532 — — Time deposits 68,153 67,984 — — 67,984 Total deposits 820,223 820,054 752,070 — 67,984 Junior subordinated debt 10,330 10,330 — — 10,330 Accrued interest payable 72 72 — 72 — December 31, 2018 (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 70,085 70,085 3,659 66,426 — Loans 579,419 566,195 — — 566,195 Accrued interest receivable 8,341 8,341 — 8,341 — Financial Liabilities: Deposits: Noninterest-bearing 292,720 292,720 292,720 — — NOW and money market 340,445 340,445 340,445 — — Savings 90,046 90,046 90,046 — — Time deposits 82,432 81,745 — — 81,745 Total deposits 805,643 804,956 723,211 — 81,745 Junior subordinated debt 10,155 10,155 — — 10,155 Accrued interest payable 57 57 — 57 —
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, 2019 (in 000’s): Description of Assets September 30, 2019 Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) AFS Securities (2): U.S. Government agencies $ 31,166 $ — $ 31,166 $ — U.S. Government collateralized mortgage obligations 46,698 — 46,698 — Total AFS securities $ 77,864 $ — $ 77,864 $ — Marketable equity securities (2) 3,787 3,787 — — Impaired loans (1): Real estate mortgage 1,008 — — 1,008 Total impaired loans 1,008 — — 1,008 Total $ 82,659 $ 3,787 $ 77,864 $ 1,008 Description of Liabilities September 30, 2019 Quoted Prices (Level 1) Significant (Level 2) Significant (Level 3) Junior subordinated debt (2) $ 10,330 — — $ 10,330 Total $ 10,330 — — $ 10,330 (1) Nonrecurring (2) Recurring 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, 2018 (in 000’s): Description of Assets December 31, 2018 Quoted Prices (Level 1) Significant (Level 2) Significant (Level 3) AFS Securities (2): U.S. Government agencies $ 36,527 $ — $ 36,527 $ — U.S. Government collateralized mortgage obligations 29,899 — 29,899 — Total AFS securities 66,426 — 66,426 $ — Marketable equity securities (2) 3,659 3,659 — — Impaired Loans (1): Real estate mortgage 389 — — 389 Total impaired loans 389 — — 389 Total $ 70,474 $ 3,659 $ 66,426 $ 389 Description of Liabilities December 31, 2018 Quoted Prices (Level 1) Significant (Level 2) Significant (Level 3) Junior subordinated debt (2) $ 10,155 $ — $ — $ 10,155 Total $ 10,155 $ — $ — $ 10,155 (1) Nonrecurring (2) Recurring
Schedule of quantitative information about Level 3 fair value measurements	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, 2019 and December 31, 2018 (in 000's). September 30, 2019 Financial Instrument Fair Value Valuation Technique Unobservable Input Adjustment Percentage Impaired Loans: Real estate mortgage $1,008 Fair Value of Collateral Method for Collateral Dependent Loans Adjustment for difference between appraised value and net realizable value 1.04% December 31, 2018 Financial Instrument Fair Value Valuation Technique Unobservable Input Adjustment Percentage Impaired Loans: Real estate mortgage $389 Fair Value of Collateral Method for Collateral Dependent Loans Adjustment for difference between appraised value and net realizable value 9.43% 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, 2019 and December 31, 2018 : September 30, 2019 December 31, 2018 Financial Instrument Valuation Technique Unobservable Input Weighted Average Financial Instrument Valuation Technique Unobservable Input Weighted Average Junior Subordinated Debt Discounted cash flow Discount rate 4.51% Junior Subordinated Debt Discounted cash flow Discount rate 5.86%
Significant unobservable inputs (level 3) on a recurring basis	he following tables provide a reconciliation of assets and liabilities at fair value using significant unobservable inputs (Level 3) on a recurring basis during the three and nine months ended September 30, 2019 and 2018 (in 000’s): Three Months Ended September 30, 2019 Three Months Ended September 30, 2018 Nine Months Ended September 30, 2019 Nine Months Ended September 30, 2018 Reconciliation of Liabilities: Junior Subordinated Debt Junior Junior Subordinated Debt Junior Subordinated Debt Beginning balance $ 10,496 $ 10,125 $ 10,155 $ 9,730 Gross (gain) loss included in earnings (660 ) 262 (1,571 ) 923 Gross loss (gain) related to changes in instrument specific credit risk 502 15 1,748 (280 ) Change in accrued interest (8 ) 1 (2 ) 30 Ending balance $ 10,330 $ 10,403 $ 10,330 $ 10,403 The amount of total (gain) loss for the period included in earnings attributable to the change in unrealized gains or losses relating to liabilities still held at the reporting date $ (660 ) $ 262 $ (1,571 ) $ 923

Accumulated Other Comprehensi_2

Accumulated Other Comprehensive Income (Tables)	9 Months Ended
	Sep. 30, 2019
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, 2019 December 31, 2018 (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 $ (372 ) $ (459 ) $ 1,505 $ (248 ) $ (462 ) $ — Reclassifications upon adoption of ASU 2016-01 — — — 184 — 1,482 Adjusted beginning balance (372 ) (459 ) 1,505 (64 ) (462 ) 1,482 Current period comprehensive income (loss) 223 30 (1,232 ) (308 ) 3 23 Ending balance $ (149 ) $ (429 ) $ 273 $ (372 ) $ (459 ) $ 1,505 Accumulated other comprehensive (loss) income $ (305 ) $ 674

Investment Securities - Compari

Investment Securities - Comparison of Amortized Cost and Fair Value of Securities Available for Sale (Details) - USD ($) $ in Thousands	Sep. 30, 2019	Dec. 31, 2018
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	$ 78,075	$ 66,954
Gross Unrealized Gains	310	168
Gross Unrealized Losses	(521)	(696)
Fair Value (Carrying Amount)	77,864	66,426
U.S. Government agencies
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	31,199	36,665
Gross Unrealized Gains	159	117
Gross Unrealized Losses	(192)	(255)
Fair Value (Carrying Amount)	31,166	36,527
U.S. Government sponsored entities & agencies collateralized by mortgage obligations
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	46,876	30,289
Gross Unrealized Gains	151	51
Gross Unrealized Losses	(329)	(441)
Fair Value (Carrying Amount)	$ 46,698	$ 29,899

Investment Securities - Contrac

Investment Securities - Contractual Maturities on Collateralized Mortgage Obligation (Details) - USD ($) $ in Thousands	Sep. 30, 2019	Dec. 31, 2018
Amortized Cost
Due in one year or less	$ 0
Due after one year through five years	0
Due after five years through ten years	4,059
Due after ten years	27,140
Collateralized mortgage obligations	46,876
Amortized Cost	78,075	$ 66,954
Fair Value (Carrying Amount)
Due in one year or less	0
Due after one year through five years	0
Due after five years through ten years	4,051
Due after ten years	27,115
Collateralized mortgage obligations	46,698
Fair Value (Carrying Amount)	$ 77,864	$ 66,426

Investment Securities - Narrati

Investment Securities - Narrative (Details)	3 Months Ended		9 Months Ended
	Sep. 30, 2019USD ($)security	Sep. 30, 2018USD ($)	Sep. 30, 2019USD ($)segmentsecurity	Sep. 30, 2018USD ($)	Dec. 31, 2018USD ($)
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	18,000	$ (35,000)	$ 128,000	$ (114,000)
Held-to-maturity securities	0		0		$ 0
Investment securities	$ 0		$ 0		0
U.S. Government agencies
Debt Securities, Available-for-sale [Line Items]
Number of impaired securities | security	10		10
U.S. Government sponsored entities & agencies collateralized by mortgage obligations
Debt Securities, Available-for-sale [Line Items]
Number of impaired securities | security	17		17
Carrying Amount
Debt Securities, Available-for-sale [Line Items]
Fair value of available-for-sale securities pledged as collateral for FHLB borrowings	$ 65,177,000		$ 65,177,000
Investment securities	81,651,000		81,651,000		70,085,000
Estimated Fair Value
Debt Securities, Available-for-sale [Line Items]
Fair value of available-for-sale securities pledged as collateral for FHLB borrowings	65,030,000		65,030,000
Investment securities	$ 81,651,000		$ 81,651,000		$ 70,085,000

Investment Securities - Tempora

Investment Securities - Temporarily Impaired Investment Securities (Details) - USD ($) $ in Thousands	Sep. 30, 2019	Dec. 31, 2018
Fair Value (Carrying Amount)
Less than 12 Months, Fair Value (Carrying Amount)	$ 22,026	$ 19,085
12 Months or More	29,581	23,555
Total	51,607	42,640
Unrealized Losses
Less than 12 Months	(185)	(148)
12 Months or More	(336)	(548)
Total	(521)	(696)
U.S. Government agencies
Fair Value (Carrying Amount)
Less than 12 Months, Fair Value (Carrying Amount)	4,103	19,085
12 Months or More	17,270	6,874
Total	21,373	25,959
Unrealized Losses
Less than 12 Months	(7)	(148)
12 Months or More	(185)	(107)
Total	(192)	(255)
U.S. Government sponsored entities & agencies collateralized by mortgage obligations
Fair Value (Carrying Amount)
Less than 12 Months, Fair Value (Carrying Amount)	17,923	0
12 Months or More	12,311	16,681
Total	30,234	16,681
Unrealized Losses
Less than 12 Months	(178)	0
12 Months or More	(151)	(441)
Total	$ (329)	$ (441)

Loans - Loans (Details)

Loans - Loans (Details) - USD ($)	3 Months Ended	9 Months Ended
	Jun. 30, 2018	Sep. 30, 2019	Dec. 31, 2018	Sep. 30, 2018
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans		$ 570,128,000	$ 587,933,000	$ 577,115,000
Commitments to Extend Credit
Accounts, Notes, Loans and Financing Receivable [Line Items]
Fair value, concentration of risk, commitments		211,733,000	144,643,000
Standby Letters of Credit
Accounts, Notes, Loans and Financing Receivable [Line Items]
Fair value, concentration of risk, commitments		1,453,000	1,183,000
Loan Purchase Commitments
Accounts, Notes, Loans and Financing Receivable [Line Items]
Committed interest	100.00%
Purchase commitment				30,000,000
Total commercial and industrial
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans		$ 48,137,000	56,978,000	55,523,000
Percentage of total loans (in hundredths)		8.40%
Commercial and business loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans		$ 47,355,000	55,929,000	54,639,000
Government program loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans		782,000	1,049,000	884,000
Total real estate mortgage
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans		$ 275,959,000	289,200,000	281,235,000
Percentage of total loans (in hundredths)		48.40%
Commercial real estate loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans		$ 224,713,000	229,448,000	212,639,000
Residential mortgages
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans		51,062,000	59,431,000	68,263,000
Home Improvement and Home Equity
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans		184,000	321,000	333,000
Real estate construction and development
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans		$ 116,443,000	108,795,000	109,154,000
Percentage of total loans (in hundredths)		20.40%
Agricultural
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans		$ 60,100,000	61,149,000	59,655,000
Percentage of total loans (in hundredths)		10.50%
Total installment and student loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans		$ 69,489,000	71,811,000	$ 71,548,000
Installment and Student Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans		$ 69,348,000	$ 71,631,000
Percentage of total loans (in hundredths)		12.20%

Loans - Delinquent Loans (Detai

Loans - Delinquent Loans (Details)	9 Months Ended
	Sep. 30, 2019USD ($)payment	Dec. 31, 2018USD ($)	Sep. 30, 2018USD ($)
Financing Receivable, Past Due [Line Items]
Total Past Due Loans	$ 12,375,000	$ 9,515,000
Current Loans	557,753,000	578,418,000
Total Loans	570,128,000	587,933,000	$ 577,115,000
Accruing Loans 90 or More Days Past Due	$ 326,000	0
Minimum period of default	90 days
Number of monthly payments to demonstrate repayment ability | payment	6
Undisbursed commitments	$ 0	0
Total nonaccrual Loans	12,756,000	12,052,000
Total commercial and industrial
Financing Receivable, Past Due [Line Items]
Total Past Due Loans	75,000	0
Current Loans	48,062,000	56,978,000
Total Loans	48,137,000	56,978,000	55,523,000
Accruing Loans 90 or More Days Past Due	0	0
Total nonaccrual Loans	75,000	0
Commercial and business loans
Financing Receivable, Past Due [Line Items]
Total Past Due Loans	75,000	0
Current Loans	47,280,000	55,929,000
Total Loans	47,355,000	55,929,000	54,639,000
Accruing Loans 90 or More Days Past Due	0	0
Total nonaccrual Loans	75,000	0
Government program loans
Financing Receivable, Past Due [Line Items]
Total Past Due Loans	0	0
Current Loans	782,000	1,049,000
Total Loans	782,000	1,049,000	884,000
Accruing Loans 90 or More Days Past Due	0	0
Total nonaccrual Loans	0	0
Total real estate mortgage
Financing Receivable, Past Due [Line Items]
Total Past Due Loans	1,008,000	421,000
Current Loans	274,951,000	288,779,000
Total Loans	275,959,000	289,200,000	281,235,000
Accruing Loans 90 or More Days Past Due	0	0
Total nonaccrual Loans	1,008,000	389,000
Commercial real estate loans
Financing Receivable, Past Due [Line Items]
Total Past Due Loans	1,008,000	389,000
Current Loans	223,705,000	229,059,000
Total Loans	224,713,000	229,448,000	212,639,000
Accruing Loans 90 or More Days Past Due	0	0
Total nonaccrual Loans	1,008,000	389,000
Single family residential loans
Financing Receivable, Past Due [Line Items]
Total Past Due Loans	0	32,000
Current Loans	51,062,000	59,399,000
Total Loans	51,062,000	59,431,000	68,263,000
Accruing Loans 90 or More Days Past Due	0	0
Total nonaccrual Loans	0	0
Home Improvement and Home Equity
Financing Receivable, Past Due [Line Items]
Total Past Due Loans	0	0
Current Loans	184,000	321,000
Total Loans	184,000	321,000	333,000
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	8,825,000	8,825,000
Current Loans	107,618,000	99,970,000
Total Loans	116,443,000	108,795,000	109,154,000
Accruing Loans 90 or More Days Past Due	0	0
Total nonaccrual Loans	11,529,000	11,663,000
Agricultural loans
Financing Receivable, Past Due [Line Items]
Total Past Due Loans	599,000	0
Current Loans	59,501,000	61,149,000
Total Loans	60,100,000	61,149,000	59,655,000
Accruing Loans 90 or More Days Past Due	0	0
Total nonaccrual Loans	144,000	0
Total installment and student loans
Financing Receivable, Past Due [Line Items]
Total Past Due Loans	1,868,000	269,000
Current Loans	67,621,000	71,542,000
Total Loans	69,489,000	71,811,000	$ 71,548,000
Accruing Loans 90 or More Days Past Due	326,000	0
Total nonaccrual Loans	0	0
Installment and student loans
Financing Receivable, Past Due [Line Items]
Total Past Due Loans	1,868,000	269,000
Current Loans	67,480,000	71,362,000
Total Loans	69,348,000	71,631,000
Accruing Loans 90 or More Days Past Due	326,000	0
Overdraft protection lines
Financing Receivable, Past Due [Line Items]
Total Past Due Loans	0	0
Current Loans	38,000	41,000
Total Loans	38,000	41,000
Accruing Loans 90 or More Days Past Due	0	0
Overdrafts
Financing Receivable, Past Due [Line Items]
Total Past Due Loans	0	0
Current Loans	103,000	139,000
Total Loans	103,000	139,000
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	1,680,000	162,000
Loans 30-60 Days Past Due | Total commercial and industrial
Financing Receivable, Past Due [Line Items]
Total Past Due Loans	0	0
Loans 30-60 Days Past Due | Commercial and business loans
Financing Receivable, Past Due [Line Items]
Total Past Due Loans	0	0
Loans 30-60 Days Past Due | Government program loans
Financing Receivable, Past Due [Line Items]
Total Past Due Loans	0	0
Loans 30-60 Days Past Due | Total real estate mortgage
Financing Receivable, Past Due [Line Items]
Total Past Due Loans	0	32,000
Loans 30-60 Days Past Due | Commercial real estate loans
Financing Receivable, Past Due [Line Items]
Total Past Due Loans	0	0
Loans 30-60 Days Past Due | Single family residential loans
Financing Receivable, Past Due [Line Items]
Total Past Due Loans	0	32,000
Loans 30-60 Days Past Due | Home Improvement and Home Equity
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	455,000	0
Loans 30-60 Days Past Due | Total installment and student loans
Financing Receivable, Past Due [Line Items]
Total Past Due Loans	1,225,000	130,000
Loans 30-60 Days Past Due | Installment and student loans
Financing Receivable, Past Due [Line Items]
Total Past Due Loans	1,225,000	130,000
Loans 30-60 Days Past Due | Overdraft protection lines
Financing Receivable, Past Due [Line Items]
Total Past Due Loans	0	0
Loans 30-60 Days Past Due | 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	317,000	139,000
Loans 61-89 Days Past Due | Total commercial and industrial
Financing Receivable, Past Due [Line Items]
Total Past Due Loans	0	0
Loans 61-89 Days Past Due | Commercial and business loans
Financing Receivable, Past Due [Line Items]
Total Past Due Loans	0	0
Loans 61-89 Days Past Due | Government program loans
Financing Receivable, Past Due [Line Items]
Total Past Due Loans	0	0
Loans 61-89 Days Past Due | Total real estate mortgage
Financing Receivable, Past Due [Line Items]
Total Past Due Loans	0	0
Loans 61-89 Days Past Due | Commercial real estate loans
Financing Receivable, Past Due [Line Items]
Total Past Due Loans	0	0
Loans 61-89 Days Past Due | Single family residential loans
Financing Receivable, Past Due [Line Items]
Total Past Due Loans	0	0
Loans 61-89 Days Past Due | Home Improvement and Home Equity
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	0
Loans 61-89 Days Past Due | Total installment and student loans
Financing Receivable, Past Due [Line Items]
Total Past Due Loans	317,000	139,000
Loans 61-89 Days Past Due | Installment and student loans
Financing Receivable, Past Due [Line Items]
Total Past Due Loans	317,000	139,000
Loans 61-89 Days Past Due | Overdraft protection lines
Financing Receivable, Past Due [Line Items]
Total Past Due Loans	0	0
Loans 61-89 Days Past Due | 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	10,378,000	9,214,000
Loans 90 or More Days Past Due | Total commercial and industrial
Financing Receivable, Past Due [Line Items]
Total Past Due Loans	75,000	0
Loans 90 or More Days Past Due | Commercial and business loans
Financing Receivable, Past Due [Line Items]
Total Past Due Loans	75,000	0
Loans 90 or More Days Past Due | Government program loans
Financing Receivable, Past Due [Line Items]
Total Past Due Loans	0	0
Loans 90 or More Days Past Due | Total real estate mortgage
Financing Receivable, Past Due [Line Items]
Total Past Due Loans	1,008,000	389,000
Loans 90 or More Days Past Due | Commercial real estate loans
Financing Receivable, Past Due [Line Items]
Total Past Due Loans	1,008,000	389,000
Loans 90 or More Days Past Due | Single family residential loans
Financing Receivable, Past Due [Line Items]
Total Past Due Loans	0	0
Loans 90 or More Days Past Due | Home Improvement and Home Equity
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	8,825,000	8,825,000
Loans 90 or More Days Past Due | Agricultural loans
Financing Receivable, Past Due [Line Items]
Total Past Due Loans	144,000	0
Loans 90 or More Days Past Due | Total installment and student loans
Financing Receivable, Past Due [Line Items]
Total Past Due Loans	326,000	0
Loans 90 or More Days Past Due | Installment and student loans
Financing Receivable, Past Due [Line Items]
Total Past Due Loans	326,000	0
Loans 90 or More Days Past Due | Overdraft protection lines
Financing Receivable, Past Due [Line Items]
Total Past Due Loans	0	0
Loans 90 or More Days Past Due | 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, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2018
Financing Receivable, Impaired [Line Items]
Unpaid Contractual Principal Balance	$ 18,333		$ 18,333		$ 18,384
Recorded Investment With No Allowance	15,189		15,189		13,246
Recorded Investment With Allowance	3,173		3,173		5,437
Total Recorded Investment	18,362		18,362		18,683
Related Allowance	1,142		1,142		1,776
Average Recorded Investment	18,208	$ 19,469	18,390	$ 16,825	17,197
Interest Recognized	120	173	454	625	793
Accrued interest receivable			29		299
Impaired financing receivable, interest income, cash basis method	44	$ 64	173	$ 277
Total commercial and industrial
Financing Receivable, Impaired [Line Items]
Unpaid Contractual Principal Balance	1,910		1,910		2,804
Recorded Investment With No Allowance	664		664		762
Recorded Investment With Allowance	1,254		1,254		2,054
Total Recorded Investment	1,918		1,918		2,816
Related Allowance	525		525		787
Average Recorded Investment			2,318		3,209
Interest Recognized			107		199
Commercial and business loans
Financing Receivable, Impaired [Line Items]
Unpaid Contractual Principal Balance	1,646		1,646		2,513
Recorded Investment With No Allowance	398		398		470
Recorded Investment With Allowance	1,254		1,254		2,054
Total Recorded Investment	1,652		1,652		2,524
Related Allowance	525		525		787
Average Recorded Investment			2,039		2,955
Interest Recognized			93		179
Government program loans
Financing Receivable, Impaired [Line Items]
Unpaid Contractual Principal Balance	264		264		291
Recorded Investment With No Allowance	266		266		292
Recorded Investment With Allowance	0		0		0
Total Recorded Investment	266		266		292
Related Allowance	0		0		0
Average Recorded Investment			279		254
Interest Recognized			14		20
Total real estate mortgage
Financing Receivable, Impaired [Line Items]
Unpaid Contractual Principal Balance	4,167		4,167		3,333
Recorded Investment With No Allowance	2,723		2,723		780
Recorded Investment With Allowance	1,456		1,456		2,565
Total Recorded Investment	4,179		4,179		3,345
Related Allowance	361		361		469
Average Recorded Investment			3,723		3,782
Interest Recognized			135		177
Commercial real estate loans
Financing Receivable, Impaired [Line Items]
Unpaid Contractual Principal Balance	3,096		3,096		1,305
Recorded Investment With No Allowance	2,199		2,199		389
Recorded Investment With Allowance	906		906		919
Total Recorded Investment	3,105		3,105		1,308
Related Allowance	346		346		394
Average Recorded Investment			2,018		1,370
Interest Recognized			93		60
Single family residential loans
Financing Receivable, Impaired [Line Items]
Unpaid Contractual Principal Balance	1,071		1,071		2,028
Recorded Investment With No Allowance	524		524		391
Recorded Investment With Allowance	550		550		1,646
Total Recorded Investment	1,074		1,074		2,037
Related Allowance	15		15		75
Average Recorded Investment			1,705		2,412
Interest Recognized			42		117
Home Improvement and Home Equity
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	11,529		11,529		11,663
Recorded Investment With No Allowance	11,529		11,529		11,663
Recorded Investment With Allowance	0		0		0
Total Recorded Investment	11,529		11,529		11,663
Related Allowance	0		0		0
Average Recorded Investment			11,596		9,144
Interest Recognized			167		331
Agricultural loans
Financing Receivable, Impaired [Line Items]
Unpaid Contractual Principal Balance	727		727		543
Recorded Investment With No Allowance	273		273		0
Recorded Investment With Allowance	463		463		818
Total Recorded Investment	736		736		818
Related Allowance	256		256		520
Average Recorded Investment			735		1,014
Interest Recognized			45		81
Total installment and student loans
Financing Receivable, Impaired [Line Items]
Unpaid Contractual Principal Balance	0		0		41
Recorded Investment With No Allowance	0		0		41
Recorded Investment With Allowance	0		0		0
Total Recorded Investment	0		0		41
Related Allowance	$ 0		0		0
Average Recorded Investment			18		48
Interest Recognized			$ 0		$ 5

Loans - TDR Activity by Loan Ca

Loans - TDR Activity by Loan Category (Details) $ in Thousands	3 Months Ended			9 Months Ended
	Sep. 30, 2019USD ($)contractloan	Mar. 31, 2019USD ($)	Sep. 30, 2018USD ($)	Sep. 30, 2019USD ($)contractloan	Sep. 30, 2018USD ($)	Dec. 31, 2018USD ($)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	0			0
Pre- Modification Outstanding Recorded Investment	$ 0			$ 0
Post- Modification Outstanding Recorded Investment	$ 0			$ 0
Number of Contracts which Defaulted During Period | contract	1			2
Recorded Investment on Defaulted TDRs	$ 393			$ 703
Number of restructured loans | loan	13			13		17
Total restructured loans	$ 5,296			$ 5,296		$ 7,059
TDR activity by loan category [Roll Forward]
Beginning balance	6,183	$ 7,059	$ 7,640	7,059	$ 11,362
Additions	0		0	0	0
Principal (reductions) additions	(857)		(192)	(1,733)	(3,851)
Charge-offs	(30)		0	(30)	(109)
Ending balance	5,296		7,402	5,296	7,402
Allowance for loan loss	617		1,084	617	1,084
Defaults	0		(393)	0	(703)
Total commercial and industrial
TDR activity by loan category [Roll Forward]
Beginning balance	38	75	110	75	436
Additions	0		0	0	0
Principal (reductions) additions	(18)		(17)	(55)	(280)
Charge-offs	0		0	0	(63)
Ending balance	20		93	20	93
Allowance for loan loss	0		0	0	0
Defaults	$ 0		0	$ 0	0
Commercial and business loans
Troubled Debt Restructurings
Number of Contracts | contract	0			0
Pre- Modification Outstanding Recorded Investment	$ 0			$ 0
Post- Modification Outstanding Recorded Investment	$ 0			$ 0
Number of Contracts which Defaulted During Period | contract	0			0
Recorded Investment on Defaulted TDRs	$ 0			$ 0
Government program loans
Troubled Debt Restructurings
Number of Contracts | contract	0			0
Pre- Modification Outstanding Recorded Investment	$ 0			$ 0
Post- Modification Outstanding Recorded Investment	$ 0			$ 0
Number of Contracts which Defaulted During Period | contract	0			0
Recorded Investment on Defaulted TDRs	$ 0			$ 0
Commercial real estate loans
Troubled Debt Restructurings
Number of Contracts | contract	0			0
Pre- Modification Outstanding Recorded Investment	$ 0			$ 0
Post- Modification Outstanding Recorded Investment	$ 0			$ 0
Number of Contracts which Defaulted During Period | contract	1			1
Recorded Investment on Defaulted TDRs	$ 393			$ 393
TDR activity by loan category [Roll Forward]
Beginning balance	907	1,305	1,362	1,305	1,233
Additions	0		0	0	0
Principal (reductions) additions	(5)		(6)	(403)	123
Charge-offs	0		(46)	0	(46)
Ending balance	902		1,310	902	1,310
Allowance for loan loss	346		396	346	396
Defaults	$ 0		(393)	$ 0	(393)
Single family residential loans
Troubled Debt Restructurings
Number of Contracts | contract	0			0
Pre- Modification Outstanding Recorded Investment	$ 0			$ 0
Post- Modification Outstanding Recorded Investment	$ 0			$ 0
Number of Contracts which Defaulted During Period | contract	0			0
Recorded Investment on Defaulted TDRs	$ 0			$ 0
TDR activity by loan category [Roll Forward]
Beginning balance	1,842	2,029	2,219	2,029	2,542
Additions	0		0	0	0
Principal (reductions) additions	(771)		(16)	(958)	(339)
Charge-offs	0		0	0	0
Ending balance	1,071		2,203	1,071	2,203
Allowance for loan loss	15		68	15	68
Defaults	$ 0		0	$ 0	0
Home Improvement and Home Equity
Troubled Debt Restructurings
Number of Contracts | contract	0			0
Pre- Modification Outstanding Recorded Investment	$ 0			$ 0
Post- Modification Outstanding Recorded Investment	$ 0			$ 0
Number of Contracts which Defaulted During Period | contract	0			0
Recorded Investment on Defaulted TDRs	$ 0			$ 0
TDR activity by loan category [Roll Forward]
Beginning balance	0	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			0
Pre- Modification Outstanding Recorded Investment	$ 0			$ 0
Post- Modification Outstanding Recorded Investment	$ 0			$ 0
Number of Contracts which Defaulted During Period | contract	0			1
Recorded Investment on Defaulted TDRs	$ 0			$ 310
TDR activity by loan category [Roll Forward]
Beginning balance	2,738	2,838	2,939	2,838	5,951
Additions	0		0	0	0
Principal (reductions) additions	(33)		(51)	(133)	(3,063)
Charge-offs	0		0	0	0
Ending balance	2,705		2,888	2,705	2,888
Allowance for loan loss	0		0	0	0
Defaults	$ 0		0	$ 0	(310)
Agricultural
Troubled Debt Restructurings
Number of Contracts | contract	0			0
Pre- Modification Outstanding Recorded Investment	$ 0			$ 0
Post- Modification Outstanding Recorded Investment	$ 0			$ 0
Number of Contracts which Defaulted During Period | contract	0			0
Recorded Investment on Defaulted TDRs	$ 0			$ 0
TDR activity by loan category [Roll Forward]
Beginning balance	658	812	1,010	812	1,200
Additions	0		0	0	0
Principal (reductions) additions	(30)		(102)	(184)	(292)
Charge-offs	(30)	(30)	0		0
Ending balance	598		908	598	908
Allowance for loan loss	256		620	256	620
Defaults	$ 0		0	$ 0	0
Total installment and student loans
Troubled Debt Restructurings
Number of Contracts | contract	0			0
Pre- Modification Outstanding Recorded Investment	$ 0			$ 0
Post- Modification Outstanding Recorded Investment	$ 0			$ 0
Number of Contracts which Defaulted During Period | contract	0			0
Recorded Investment on Defaulted TDRs	$ 0			$ 0
TDR activity by loan category [Roll Forward]
Beginning balance	0	$ 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
Overdraft protection lines
Troubled Debt Restructurings
Number of Contracts | contract	0			0
Pre- Modification Outstanding Recorded Investment	$ 0			$ 0
Post- Modification Outstanding Recorded Investment	$ 0			$ 0
Number of Contracts which Defaulted During Period | contract	0			0
Recorded Investment on Defaulted TDRs	$ 0			$ 0

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, 2019USD ($)rating	Dec. 31, 2018USD ($)
Receivables [Abstract]
Number of risk rating approaches | rating	2
Financing Receivable, Credit Quality Indicator [Line Items]
Credit risk ratings for commercial, construction, and other non-consumer related loans	$ 120,735	$ 131,563
Credit risk ratings for consumer related loans and other homogeneous loans	120,735	131,563
Commercial Risk, Construction, and Other Non-Consumer Loans
Financing Receivable, Credit Quality Indicator [Line Items]
Credit risk ratings for commercial, construction, and other non-consumer related loans	449,393	456,370
Credit risk ratings for consumer related loans and other homogeneous loans	449,393	456,370
Commercial and Industrial
Financing Receivable, Credit Quality Indicator [Line Items]
Credit risk ratings for commercial, construction, and other non-consumer related loans	48,137	56,978
Credit risk ratings for consumer related loans and other homogeneous loans	48,137	56,978
Commercial Real Estate
Financing Receivable, Credit Quality Indicator [Line Items]
Credit risk ratings for commercial, construction, and other non-consumer related loans	224,713	229,448
Credit risk ratings for consumer related loans and other homogeneous loans	224,713	229,448
Real Estate Construction and Development
Financing Receivable, Credit Quality Indicator [Line Items]
Credit risk ratings for commercial, construction, and other non-consumer related loans	116,443	108,795
Credit risk ratings for consumer related loans and other homogeneous loans	116,443	108,795
Agricultural
Financing Receivable, Credit Quality Indicator [Line Items]
Credit risk ratings for commercial, construction, and other non-consumer related loans	60,100	61,149
Credit risk ratings for consumer related loans and other homogeneous loans	60,100	61,149
Residential Mortgages
Financing Receivable, Credit Quality Indicator [Line Items]
Credit risk ratings for commercial, construction, and other non-consumer related loans	51,062	59,431
Credit risk ratings for consumer related loans and other homogeneous loans	51,062	59,431
Home Improvement and Home Equity
Financing Receivable, Credit Quality Indicator [Line Items]
Credit risk ratings for commercial, construction, and other non-consumer related loans	184	321
Credit risk ratings for consumer related loans and other homogeneous loans	184	321
Installment and Student Loans
Financing Receivable, Credit Quality Indicator [Line Items]
Credit risk ratings for commercial, construction, and other non-consumer related loans	69,489	71,811
Credit risk ratings for consumer related loans and other homogeneous loans	69,489	71,811
Grades 1 and 2 | Commercial Risk, Construction, and Other Non-Consumer Loans
Financing Receivable, Credit Quality Indicator [Line Items]
Credit risk ratings for commercial, construction, and other non-consumer related loans	3,135	3,285
Credit risk ratings for consumer related loans and other homogeneous loans	3,135	3,285
Grades 1 and 2 | Commercial and Industrial
Financing Receivable, Credit Quality Indicator [Line Items]
Credit risk ratings for commercial, construction, and other non-consumer related loans	310	324
Credit risk ratings for consumer related loans and other homogeneous loans	310	324
Grades 1 and 2 | Commercial Real Estate
Financing Receivable, Credit Quality Indicator [Line Items]
Credit risk ratings for commercial, construction, and other non-consumer related loans	2,825	2,881
Credit risk ratings for consumer related loans and other homogeneous loans	2,825	2,881
Grades 1 and 2 | Real Estate Construction and Development
Financing Receivable, Credit Quality Indicator [Line Items]
Credit risk ratings for commercial, construction, and other non-consumer related loans	0	0
Credit risk ratings for consumer related loans and other homogeneous loans	0	0
Grades 1 and 2 | Agricultural
Financing Receivable, Credit Quality Indicator [Line Items]
Credit risk ratings for commercial, construction, and other non-consumer related loans	0	80
Credit risk ratings for consumer related loans and other homogeneous loans	0	80
Grade 3 | Commercial Risk, Construction, and Other Non-Consumer Loans
Financing Receivable, Credit Quality Indicator [Line Items]
Credit risk ratings for commercial, construction, and other non-consumer related loans	989	1,028
Credit risk ratings for consumer related loans and other homogeneous loans	989	1,028
Grade 3 | Commercial and Industrial
Financing Receivable, Credit Quality Indicator [Line Items]
Credit risk ratings for commercial, construction, and other non-consumer related loans	0	0
Credit risk ratings for consumer related loans and other homogeneous loans	0	0
Grade 3 | Commercial Real Estate
Financing Receivable, Credit Quality Indicator [Line Items]
Credit risk ratings for commercial, construction, and other non-consumer related loans	989	1,028
Credit risk ratings for consumer related loans and other homogeneous loans	989	1,028
Grade 3 | Real Estate Construction and Development
Financing Receivable, Credit Quality Indicator [Line Items]
Credit risk ratings for commercial, construction, and other non-consumer related loans	0	0
Credit risk ratings for consumer related loans and other homogeneous loans	0	0
Grade 3 | Agricultural
Financing Receivable, Credit Quality Indicator [Line Items]
Credit risk ratings for commercial, construction, and other non-consumer related loans	0	0
Credit risk ratings for consumer related loans and other homogeneous loans	0	0
Grades 4 and 5 – pass | Commercial Risk, Construction, and Other Non-Consumer Loans
Financing Receivable, Credit Quality Indicator [Line Items]
Credit risk ratings for commercial, construction, and other non-consumer related loans	424,270	434,201
Credit risk ratings for consumer related loans and other homogeneous loans	424,270	434,201
Grades 4 and 5 – pass | Commercial and Industrial
Financing Receivable, Credit Quality Indicator [Line Items]
Credit risk ratings for commercial, construction, and other non-consumer related loans	44,276	53,843
Credit risk ratings for consumer related loans and other homogeneous loans	44,276	53,843
Grades 4 and 5 – pass | Commercial Real Estate
Financing Receivable, Credit Quality Indicator [Line Items]
Credit risk ratings for commercial, construction, and other non-consumer related loans	217,044	222,970
Credit risk ratings for consumer related loans and other homogeneous loans	217,044	222,970
Grades 4 and 5 – pass | Real Estate Construction and Development
Financing Receivable, Credit Quality Indicator [Line Items]
Credit risk ratings for commercial, construction, and other non-consumer related loans	104,914	97,132
Credit risk ratings for consumer related loans and other homogeneous loans	104,914	97,132
Grades 4 and 5 – pass | Agricultural
Financing Receivable, Credit Quality Indicator [Line Items]
Credit risk ratings for commercial, construction, and other non-consumer related loans	58,036	60,256
Credit risk ratings for consumer related loans and other homogeneous loans	58,036	60,256
Grade 6 – special mention | Commercial Risk, Construction, and Other Non-Consumer Loans
Financing Receivable, Credit Quality Indicator [Line Items]
Credit risk ratings for commercial, construction, and other non-consumer related loans	4,049	2,228
Credit risk ratings for consumer related loans and other homogeneous loans	4,049	2,228
Grade 6 – special mention | Commercial and Industrial
Financing Receivable, Credit Quality Indicator [Line Items]
Credit risk ratings for commercial, construction, and other non-consumer related loans	1,051	48
Credit risk ratings for consumer related loans and other homogeneous loans	1,051	48
Grade 6 – special mention | Commercial Real Estate
Financing Receivable, Credit Quality Indicator [Line Items]
Credit risk ratings for commercial, construction, and other non-consumer related loans	1,661	2,180
Credit risk ratings for consumer related loans and other homogeneous loans	1,661	2,180
Grade 6 – special mention | Real Estate Construction and Development
Financing Receivable, Credit Quality Indicator [Line Items]
Credit risk ratings for commercial, construction, and other non-consumer related loans	0	0
Credit risk ratings for consumer related loans and other homogeneous loans	0	0
Grade 6 – special mention | Agricultural
Financing Receivable, Credit Quality Indicator [Line Items]
Credit risk ratings for commercial, construction, and other non-consumer related loans	1,337	0
Credit risk ratings for consumer related loans and other homogeneous loans	1,337	0
Grade 7 – substandard | Commercial Risk, Construction, and Other Non-Consumer Loans
Financing Receivable, Credit Quality Indicator [Line Items]
Credit risk ratings for commercial, construction, and other non-consumer related loans	16,950	15,628
Credit risk ratings for consumer related loans and other homogeneous loans	16,950	15,628
Grade 7 – substandard | Commercial and Industrial
Financing Receivable, Credit Quality Indicator [Line Items]
Credit risk ratings for commercial, construction, and other non-consumer related loans	2,500	2,763
Credit risk ratings for consumer related loans and other homogeneous loans	2,500	2,763
Grade 7 – substandard | Commercial Real Estate
Financing Receivable, Credit Quality Indicator [Line Items]
Credit risk ratings for commercial, construction, and other non-consumer related loans	2,194	389
Credit risk ratings for consumer related loans and other homogeneous loans	2,194	389
Grade 7 – substandard | Real Estate Construction and Development
Financing Receivable, Credit Quality Indicator [Line Items]
Credit risk ratings for commercial, construction, and other non-consumer related loans	11,529	11,663
Credit risk ratings for consumer related loans and other homogeneous loans	11,529	11,663
Grade 7 – substandard | Agricultural
Financing Receivable, Credit Quality Indicator [Line Items]
Credit risk ratings for commercial, construction, and other non-consumer related loans	727	813
Credit risk ratings for consumer related loans and other homogeneous loans	727	813
Grade 8 – doubtful | Commercial Risk, Construction, and Other Non-Consumer Loans
Financing Receivable, Credit Quality Indicator [Line Items]
Credit risk ratings for commercial, construction, and other non-consumer related loans	0	0
Credit risk ratings for consumer related loans and other homogeneous loans	0	0
Grade 8 – doubtful | Commercial and Industrial
Financing Receivable, Credit Quality Indicator [Line Items]
Credit risk ratings for commercial, construction, and other non-consumer related loans	0	0
Credit risk ratings for consumer related loans and other homogeneous loans	0	0
Grade 8 – doubtful | Commercial Real Estate
Financing Receivable, Credit Quality Indicator [Line Items]
Credit risk ratings for commercial, construction, and other non-consumer related loans	0	0
Credit risk ratings for consumer related loans and other homogeneous loans	0	0
Grade 8 – doubtful | Real Estate Construction and Development
Financing Receivable, Credit Quality Indicator [Line Items]
Credit risk ratings for commercial, construction, and other non-consumer related loans	0	0
Credit risk ratings for consumer related loans and other homogeneous loans	0	0
Grade 8 – doubtful | Agricultural
Financing Receivable, Credit Quality Indicator [Line Items]
Credit risk ratings for commercial, construction, and other non-consumer related loans	0	0
Credit risk ratings for consumer related loans and other homogeneous loans	0	0
Not graded
Financing Receivable, Credit Quality Indicator [Line Items]
Credit risk ratings for commercial, construction, and other non-consumer related loans	106,344	120,853
Credit risk ratings for consumer related loans and other homogeneous loans	106,344	120,853
Not graded | Residential Mortgages
Financing Receivable, Credit Quality Indicator [Line Items]
Credit risk ratings for commercial, construction, and other non-consumer related loans	37,800	49,563
Credit risk ratings for consumer related loans and other homogeneous loans	37,800	49,563
Not graded | Home Improvement and Home Equity
Financing Receivable, Credit Quality Indicator [Line Items]
Credit risk ratings for commercial, construction, and other non-consumer related loans	165	300
Credit risk ratings for consumer related loans and other homogeneous loans	165	300
Not graded | Installment and Student Loans
Financing Receivable, Credit Quality Indicator [Line Items]
Credit risk ratings for commercial, construction, and other non-consumer related loans	68,379	70,990
Credit risk ratings for consumer related loans and other homogeneous loans	68,379	70,990
Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Credit risk ratings for commercial, construction, and other non-consumer related loans	13,289	9,987
Credit risk ratings for consumer related loans and other homogeneous loans	13,289	9,987
Pass | Residential Mortgages
Financing Receivable, Credit Quality Indicator [Line Items]
Credit risk ratings for commercial, construction, and other non-consumer related loans	12,486	9,186
Credit risk ratings for consumer related loans and other homogeneous loans	12,486	9,186
Pass | Home Improvement and Home Equity
Financing Receivable, Credit Quality Indicator [Line Items]
Credit risk ratings for commercial, construction, and other non-consumer related loans	19	21
Credit risk ratings for consumer related loans and other homogeneous loans	19	21
Pass | Installment and Student Loans
Financing Receivable, Credit Quality Indicator [Line Items]
Credit risk ratings for commercial, construction, and other non-consumer related loans	784	780
Credit risk ratings for consumer related loans and other homogeneous loans	784	780
Special mention
Financing Receivable, Credit Quality Indicator [Line Items]
Credit risk ratings for commercial, construction, and other non-consumer related loans	905	470
Credit risk ratings for consumer related loans and other homogeneous loans	905	470
Special mention | Residential Mortgages
Financing Receivable, Credit Quality Indicator [Line Items]
Credit risk ratings for commercial, construction, and other non-consumer related loans	579	470
Credit risk ratings for consumer related loans and other homogeneous loans	579	470
Special mention | Home Improvement and Home Equity
Financing Receivable, Credit Quality Indicator [Line Items]
Credit risk ratings for commercial, construction, and other non-consumer related loans	0	0
Credit risk ratings for consumer related loans and other homogeneous loans	0	0
Special mention | Installment and Student Loans
Financing Receivable, Credit Quality Indicator [Line Items]
Credit risk ratings for commercial, construction, and other non-consumer related loans	326	0
Credit risk ratings for consumer related loans and other homogeneous loans	326	0
Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
Credit risk ratings for commercial, construction, and other non-consumer related loans	197	253
Credit risk ratings for consumer related loans and other homogeneous loans	197	253
Substandard | Residential Mortgages
Financing Receivable, Credit Quality Indicator [Line Items]
Credit risk ratings for commercial, construction, and other non-consumer related loans	197	212
Credit risk ratings for consumer related loans and other homogeneous loans	197	212
Substandard | Home Improvement and Home Equity
Financing Receivable, Credit Quality Indicator [Line Items]
Credit risk ratings for commercial, construction, and other non-consumer related loans	0	0
Credit risk ratings for consumer related loans and other homogeneous loans	0	0
Substandard | Installment and Student Loans
Financing Receivable, Credit Quality Indicator [Line Items]
Credit risk ratings for commercial, construction, and other non-consumer related loans	0	41
Credit risk ratings for consumer related loans and other homogeneous loans	0	41
Doubtful
Financing Receivable, Credit Quality Indicator [Line Items]
Credit risk ratings for commercial, construction, and other non-consumer related loans	0	0
Credit risk ratings for consumer related loans and other homogeneous loans	0	0
Doubtful | Residential Mortgages
Financing Receivable, Credit Quality Indicator [Line Items]
Credit risk ratings for commercial, construction, and other non-consumer related loans	0	0
Credit risk ratings for consumer related loans and other homogeneous loans	0	0
Doubtful | Home Improvement and Home Equity
Financing Receivable, Credit Quality Indicator [Line Items]
Credit risk ratings for commercial, construction, and other non-consumer related loans	0	0
Credit risk ratings for consumer related loans and other homogeneous loans	0	0
Doubtful | Installment and Student Loans
Financing Receivable, Credit Quality Indicator [Line Items]
Credit risk ratings for commercial, construction, and other non-consumer related loans	0	0
Credit risk ratings for consumer related loans and other homogeneous loans	$ 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, 2019USD ($)	Sep. 30, 2018USD ($)	Sep. 30, 2019USD ($)segmentloan	Sep. 30, 2018USD ($)	Sep. 30, 2019USD ($)	Dec. 31, 2018USD ($)	Sep. 30, 2018USD ($)
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	$ 8,452	$ 8,425	$ 8,395	$ 9,267
Provision (recovery of provision) for credit losses	5	(373)	15	(1,699)
Charge-offs	(299)	(52)	(418)	(151)
Recoveries	72	798	238	1,381
Net recoveries (charge-offs)	(227)	746	(180)	1,230
Ending balance	8,230	8,798	8,230	8,798
Period-end amount allocated to:
Loans individually evaluated for impairment					$ 1,142		$ 1,717
Loans collectively evaluated for impairment					7,088		7,081
Ending balance	8,452	8,425	$ 8,395	9,267	8,230	$ 8,395	8,798
Loans Individually Evaluated for Impairment					18,362		19,242
Loans Collectively Evaluated for Impairment					551,766		557,873
Total Loans					570,128	587,933	577,115
Consumer Loan
Financing Receivable, Allowance for Credit Loss [Line Items]
Number of segments | segment			3
Total commercial and industrial
Summarizes activity in allowance for credit losses by loan category [Roll Forward]
Beginning balance	1,457	1,547	$ 1,673	1,408
Provision (recovery of provision) for credit losses	(168)	(734)	(441)	(915)
Charge-offs	0	0	0	(88)
Recoveries	7	678	64	1,086
Net recoveries (charge-offs)	7	678	64	998
Ending balance	1,296	1,491	1,296	1,491
Period-end amount allocated to:
Loans individually evaluated for impairment					525		633
Loans collectively evaluated for impairment					771		858
Ending balance	1,457	1,547	1,673	1,408	1,296	1,673	1,491
Loans Individually Evaluated for Impairment					1,918		3,039
Loans Collectively Evaluated for Impairment					46,219		52,484
Total Loans					48,137	56,978	55,523
Commercial and business loans
Period-end amount allocated to:
Loans Individually Evaluated for Impairment					1,652		2,738
Loans Collectively Evaluated for Impairment					45,703		51,901
Total Loans					47,355	55,929	54,639
Government program loans
Period-end amount allocated to:
Loans Individually Evaluated for Impairment					266		301
Loans Collectively Evaluated for Impairment					516		583
Total Loans					782	1,049	884
Total real estate mortgage
Summarizes activity in allowance for credit losses by loan category [Roll Forward]
Beginning balance	864	1,213	1,015	1,182
Provision (recovery of provision) for credit losses	(109)	(81)	(263)	(70)
Charge-offs	0	(47)	(5)	(47)
Recoveries	52	4	60	24
Net recoveries (charge-offs)	52	(43)	55	(23)
Ending balance	807	1,089	807	1,089
Period-end amount allocated to:
Loans individually evaluated for impairment					361		464
Loans collectively evaluated for impairment					446		625
Ending balance	864	1,213	1,015	1,182	807	1,015	1,089
Loans Individually Evaluated for Impairment					4,179		3,524
Loans Collectively Evaluated for Impairment					271,780		277,711
Total Loans					275,959	289,200	281,235
Commercial real estate loans
Period-end amount allocated to:
Loans Individually Evaluated for Impairment					3,105		1,314
Loans Collectively Evaluated for Impairment					221,608		211,325
Total Loans					224,713	229,448	212,639
Residential mortgages
Period-end amount allocated to:
Loans Individually Evaluated for Impairment					1,074		2,210
Loans Collectively Evaluated for Impairment					49,988		66,053
Total Loans					51,062	59,431	68,263
Home Improvement and Home Equity
Period-end amount allocated to:
Loans Individually Evaluated for Impairment					0		0
Loans Collectively Evaluated for Impairment					184		333
Total Loans					184	321	333
Real estate construction and development
Summarizes activity in allowance for credit losses by loan category [Roll Forward]
Beginning balance	2,330	2,687	2,424	2,903
Provision (recovery of provision) for credit losses	(3)	(215)	(97)	(431)
Charge-offs	0	0	0	0
Recoveries	0	0	0	0
Net recoveries (charge-offs)	0	0	0	0
Ending balance	2,327	2,472	2,327	2,472
Period-end amount allocated to:
Loans individually evaluated for impairment					0		0
Loans collectively evaluated for impairment					2,327		2,472
Ending balance	2,330	2,687	2,424	2,903	2,327	2,424	2,472
Loans Individually Evaluated for Impairment					11,529		11,713
Loans Collectively Evaluated for Impairment					104,914		97,441
Total Loans					116,443	108,795	109,154
Agricultural
Summarizes activity in allowance for credit losses by loan category [Roll Forward]
Beginning balance	1,132	1,301	1,131	1,631
Provision (recovery of provision) for credit losses	(227)	(69)	(226)	(399)
Charge-offs	(36)	0	(36)	0
Recoveries	0	0	0	0
Net recoveries (charge-offs)	(36)	0	(36)	0
Ending balance	869	1,232	869	1,232
Period-end amount allocated to:
Loans individually evaluated for impairment					256		620
Loans collectively evaluated for impairment					613		612
Ending balance	1,132	1,301	1,131	1,631	869	1,131	1,232
Loans Individually Evaluated for Impairment					736		914
Loans Collectively Evaluated for Impairment					59,364		58,741
Total Loans					60,100	61,149	59,655
Installment and Student Loans
Summarizes activity in allowance for credit losses by loan category [Roll Forward]
Beginning balance	1,991	840	1,559	887
Provision (recovery of provision) for credit losses	388	687	833	496
Charge-offs	(263)	(5)	(377)	(16)
Recoveries	13	116	114	271
Net recoveries (charge-offs)	(250)	111	(263)	255
Ending balance	2,129	1,638	2,129	1,638
Period-end amount allocated to:
Loans individually evaluated for impairment					0		0
Loans collectively evaluated for impairment					2,129		1,638
Ending balance	1,991	840	1,559	887	2,129	1,559	1,638
Loans Individually Evaluated for Impairment					0		52
Loans Collectively Evaluated for Impairment					69,489		71,496
Total Loans					69,489	71,811	71,548
Unallocated
Summarizes activity in allowance for credit losses by loan category [Roll Forward]
Beginning balance	678	837	593	1,256
Provision (recovery of provision) for credit losses	124	39	209	(380)
Charge-offs	0	0	0	0
Recoveries	0	0	0	0
Net recoveries (charge-offs)	0	0	0	0
Ending balance	802	876	802	876
Period-end amount allocated to:
Loans individually evaluated for impairment					0		0
Loans collectively evaluated for impairment					802		876
Ending balance	$ 678	$ 837	$ 593	$ 1,256	$ 802	$ 593	$ 876

Student Loans - Narrative (Deta

Student Loans - Narrative (Details)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2019USD ($)loan	Sep. 30, 2018USD ($)	Sep. 30, 2019USD ($)loan	Sep. 30, 2018USD ($)	Dec. 31, 2018USD ($)loan	Jun. 30, 2019USD ($)	Jun. 30, 2018USD ($)	Dec. 31, 2017USD ($)
Accounts, Notes, Loans and Financing Receivable [Line Items]
Accrued interest	$ 10,522,000		$ 10,522,000		$ 8,341,000
Allowance for losses	8,230,000	$ 8,798,000	8,230,000	$ 8,798,000	8,395,000	$ 8,452,000	$ 8,425,000	$ 9,267,000
TDRs	5,296,000	7,402,000	5,296,000	7,402,000	7,059,000	$ 6,183,000	$ 7,640,000	$ 11,362,000
Accrued interest receivable, charged against interest income	(9,356,000)	$ (8,863,000)	(28,118,000)	$ (24,965,000)
Student loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans outstanding	65,655,000		65,655,000		68,221,000
Accrued interest	$ 8,176,000		$ 8,176,000		$ 5,984,000
Number of loans | loan	1,560		1,560		1,674
Allowance for losses	$ 2,088,000		$ 2,088,000		$ 1,520,000
TDRs	0		0		0
Accrued interest receivable, charged against interest income			20,000		26,000
Charge-off of loans			338,000		388,000
Student loan | Not yet entered repayment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Accrued interest	$ 8,056,000		$ 8,056,000		$ 5,866,000
Student loan | Repayment, Deferment, and Forbearance
Accounts, Notes, Loans and Financing Receivable [Line Items]
Number of loans | loan	570		570		595
Student loan | Repayment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans outstanding	$ 14,421,000		$ 14,421,000		$ 15,526,000
Accrued interest	$ 120,000		$ 120,000		$ 118,000
Number of loans | loan	328		328		366
Student loan | Deferment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans outstanding	$ 2,158,000		$ 2,158,000		$ 1,945,000
Accrued interest	$ 108,000		$ 108,000		$ 79,000
Number of loans | loan	73		73		48
Student loan | Forbearance
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans outstanding	$ 6,980,000		$ 6,980,000		$ 7,336,000
Accrued interest	$ 134,000		$ 134,000		$ 212,000
Number of loans | loan	169		169		181

Student Loans - Credit Quality

Student Loans - Credit Quality Indicators (Details) $ in Thousands	Sep. 30, 2019USD ($)loan	Dec. 31, 2018USD ($)loan
Financing Receivable, Credit Quality Indicator [Line Items]
Accrued interest	$ 10,522	$ 8,341
Student loan
Financing Receivable, Credit Quality Indicator [Line Items]
Number of loans | loan	1,560	1,674
Loans outstanding	$ 65,655	$ 68,221
Accrued interest	$ 8,176	$ 5,984
Student loan | School
Financing Receivable, Credit Quality Indicator [Line Items]
Number of loans | loan	586	1,056
Loans outstanding	$ 23,477	$ 42,852
Accrued interest	$ 4,049	$ 5,494
Student loan | Grace
Financing Receivable, Credit Quality Indicator [Line Items]
Number of loans | loan	404	23
Loans outstanding	$ 18,619	$ 562
Accrued interest	$ 3,765	$ 81
Student loan | Repayment
Financing Receivable, Credit Quality Indicator [Line Items]
Number of loans | loan	328	366
Loans outstanding	$ 14,421	$ 15,526
Accrued interest	$ 120	$ 118
Student loan | Deferment
Financing Receivable, Credit Quality Indicator [Line Items]
Number of loans | loan	73	48
Loans outstanding	$ 2,158	$ 1,945
Accrued interest	$ 108	$ 79
Student loan | Forbearance
Financing Receivable, Credit Quality Indicator [Line Items]
Number of loans | loan	169	181
Loans outstanding	$ 6,980	$ 7,336
Accrued interest	$ 134	$ 212

Student Loans - Aging for Loans

Student Loans - Aging for Loans (Details) $ in Thousands	Sep. 30, 2019USD ($)borrower	Dec. 31, 2018USD ($)borrower	Sep. 30, 2018USD ($)
Amount
Current Loans	$ 557,753	$ 578,418
Past due loans	12,375	9,515
Total Loans	570,128	587,933	$ 577,115
31 - 60 days
Amount
Past due loans	1,680	162
61 - 90 days
Amount
Past due loans	$ 317	$ 139
Student loan | Repayment and Forbearance
Number of Borrowers
Number of borrowers, current | borrower	200	248
Total | borrower	218	255
Amount
Current Loans	$ 19,533	$ 22,534
Total Loans	$ 21,401	$ 22,862
Student loan | Repayment and Forbearance | 31 - 60 days
Number of Borrowers
Number of borrowers, past due | borrower	10	2
Amount
Past due loans	$ 1,225	$ 130
Student loan | Repayment and Forbearance | 61 - 90 days
Number of Borrowers
Number of borrowers, past due | borrower	4	4
Amount
Past due loans	$ 317	$ 140
Student loan | Repayment and Forbearance | 91 - 120 days
Number of Borrowers
Number of borrowers, past due | borrower	3	1
Amount
Past due loans	$ 299	$ 58
Student loan | Repayment and Forbearance | 121 - 180 days
Number of Borrowers
Number of borrowers, past due | borrower	1	0
Amount
Past due loans	$ 27	$ 0

Deposits (Details)

Deposits (Details) - USD ($) $ in Thousands	Sep. 30, 2019	Dec. 31, 2018
Banking and Thrift [Abstract]
Noninterest-bearing deposits	$ 333,156	$ 292,720
Interest-bearing deposits:
NOW and money market accounts	340,382	340,445
Savings accounts	78,532	90,046
Time deposits:
Under $250,000	48,261	60,875
$250,000 and over	19,892	21,557
Total interest-bearing deposits	487,067	512,923
Total deposits	$ 820,223	$ 805,643

Short-term Borrowings_Other B_2

Short-term Borrowings/Other Borrowings (Details) - USD ($)	Sep. 30, 2019	Dec. 31, 2018
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	306,890,000	287,446,000
Qualifying loans pledged as collateral for borrowing lines	462,154,000	421,393,000
Federal Home Loan Bank (FHLB)
Short-term Debt [Line Items]
Unused borrowing lines	6,126,000	4,119,000
Investment securities pledged as collateral	3,723,000	4,338,000
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, 2019contract
Leases [Abstract]
Operating lease, number of contracts	13
Financing lease, number of contracts	0

Leases - Components of Lease Ex

Leases - Components of Lease Expense (Details) $ in Thousands	9 Months Ended
	Sep. 30, 2019USD ($)
Leases [Abstract]
Operating lease expense	$ 575
Short-term lease expense	0
Variable lease expense	0
Sublease income	0
Total	$ 575

Leases - Supplemental Balance S

Leases - Supplemental Balance Sheet Information (Details) - USD ($) $ in Thousands	Jan. 01, 2019	Sep. 30, 2019
Leases [Abstract]
Operating cash flows from operating leases		$ 549
ROU assets obtained in exchange for new operating lease liabilities	$ 3,395	$ 3,610
Weighted-average remaining lease term in years for operating leases		6 years 5 months 5 days
Weighted-average discount rate for operating leases		5.15%

Leases - Maturities of Lease Li

Leases - Maturities of Lease Liabilities (Details) $ in Thousands	Sep. 30, 2019USD ($)
Leases [Abstract]
2020	$ 798
2021	720
2022	698
2023	666
2024	562
Thereafter	927
Total undiscounted cash flows	4,371
Less: present value discount	(657)
Present value of net future minimum lease payments	$ 3,714

Supplemental Cash Flow Disclo_3

Supplemental Cash Flow Disclosures (Details) - USD ($) $ in Thousands	Jan. 01, 2019	Jan. 01, 2018	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Sep. 30, 2019	Sep. 30, 2018
Cash paid during the period for:
Interest										$ 3,012	$ 1,815
Income taxes										4,890	5,590
Noncash investing activities:
Unrealized gain on unrecognized post retirement costs			$ 14				$ 14			42	41
Unrealized gain (loss) on available for sale securities			(246)				(226)			317	(655)
Unrealized (loss) gain on junior subordinated debentures			(501)				(14)			(1,748)	280
Cash dividend declared			$ 1,866	$ 1,865	$ 1,869	$ 1,859	$ 1,691	$ 1,519	$ 1,520	1,866	$ 1,690
Adoption of ASU 2016-01: reclassification of unrealized gain on junior subordinated debentures to accumulated other comprehensive income		$ 1,482
Adoption of ASU 2016-01: recognition of previously unrealized losses within CRA Fund		$ 184
Adoption of ASU 2016-02: recognition of lease right-of-use (ROU) asset	$ 3,395									$ 3,610
Adoption of ASU 2016-02: recognition of lease liability	$ 3,486

Dividends on Common Stock (Deta

Dividends on Common Stock (Details) - USD ($)	Sep. 24, 2019	Jun. 25, 2019	Mar. 26, 2019	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2017
Equity [Abstract]
Dividends declared on common stock (in dollars per share)	$ 0.11	$ 0.11	$ 0.11
Dividends on common stock	$ 1,866,000	$ 1,865,000	$ 1,869,000	$ 3,730,000	$ 3,042,000
Authorized repurchase amount, common stock						$ 3,000,000

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, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Earnings Per Share [Abstract]
Net income	$ 4,173	$ 3,518	$ 12,276	$ 10,068
Weighted average shares issued (in shares)	16,953,744	16,902,218	16,950,474	16,897,524
Add: dilutive effect of stock options (in shares)	36,418	51,835	31,145	35,953
Weighted average shares outstanding adjusted for potential dilution (in shares)	16,990,162	16,954,053	16,981,619	16,933,477
Basic earnings per share (in dollars per share)	$ 0.25	$ 0.21	$ 0.72	$ 0.60
Diluted earnings per share (in dollars per share)	$ 0.25	$ 0.21	$ 0.72	$ 0.59
Anti-dilutive stock options excluded from earnings per share calculation (in shares)	60,000	30,000	60,000	103,000

Taxes on Income (Details)

Taxes on Income (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2018
Income Tax Disclosure [Abstract]
Deferred tax assets, valuation allowance	$ 0		$ 0		$ 0
Provision for taxes on income	$ 1,696,000	$ 1,424,000	$ 4,989,000	$ 4,077,000
Effective income tax rate, percent	28.90%	28.81%	28.90%	28.82%

Junior Subordinated Debt_Trus_2

Junior Subordinated Debt/Trust Preferred Securities (Details)	1 Months Ended		3 Months Ended			9 Months Ended		12 Months Ended
	Sep. 30, 2015USD ($)	Aug. 31, 2015USD ($)	Sep. 30, 2019USD ($)	Mar. 31, 2019USD ($)	Sep. 30, 2018USD ($)	Sep. 30, 2019USD ($)quarter	Sep. 30, 2018USD ($)	Dec. 31, 2018USD ($)	Sep. 30, 2009USD ($)
Debt Instrument [Line Items]
Gains (losses) on fair value liability, before tax			$ 159,000		$ (277,000)	$ (177,000)	$ (923,000)
Gains (losses) on fair value liability, after tax			97,000		(169,000)	(108,000)		$ (650,000)
Losses on fair value of financial liability, gross					(262,000)		643,000
Losses on fair value financial liability, net					(185,000)		392,000
Gain on fair value of financial liability, gross			660,000			1,571,000
Gain on fair value of financial liability, net			465,000			1,107,000
Unrealized (loss) gain on junior subordinated debentures			(501,000)		(14,000)	(1,748,000)	280,000
Unrealized (loss) gain on junior subordinated debentures net of taxes				$ (1,233,000)	$ (10,000)	(353,000)	$ 197,000
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
Maximum number of consecutive quarters the entity defer interest payments without default or penalty | quarter						20
Debt instrument, unamortized discount rate		40.00%
Debt instrument, repurchased face amount	$ 3,000,000
Gain on redemption of junior subordinated debentures	$ 78,000
Life of the debt instrument		30 years
Fair value measurement option, gain (loss) on long-term debt instruments			$ 2,245,000			$ 2,245,000
Junior Subordinated Debt | Significant Unobservable Inputs (Level 3) | Discount rate | Weighted average
Debt Instrument [Line Items]
Weighted average inputs (percent)			0.0451			0.0451
Junior Subordinated Debt | London Interbank Offered Rate (LIBOR)
Debt Instrument [Line Items]
Basis spread on variable rate						1.29%
Junior Subordinated Debt | United Security Bank
Debt Instrument [Line Items]
Amount of junior subordinated debentures relating to trust preferred securities		$ 3,000,000

Fair Value Measurements and D_3

Fair Value Measurements and Disclosure - Fair Value Estimates (Details) - USD ($)	Sep. 30, 2019	Dec. 31, 2018
Financial Assets:
Investment securities	$ 0	$ 0
Quoted Prices In Active Markets for Identical Assets Level 1
Financial Assets:
Investment securities	3,787,000	3,659,000
Loans	0	0
Accrued interest receivable	0	0
Deposits:
Noninterest-bearing	333,156,000	292,720,000
NOW and money market	340,382,000	340,445,000
Savings	78,532,000	90,046,000
Time deposits	0	0
Total deposits	752,070,000	723,211,000
Junior subordinated debt	0	0
Accrued interest payable	0	0
Significant Other Observable Inputs Level 2
Financial Assets:
Investment securities	77,864,000	66,426,000
Loans	0	0
Accrued interest receivable	10,522,000	8,341,000
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	72,000	57,000
Significant Unobservable Inputs Level 3
Financial Assets:
Investment securities	0	0
Loans	549,285,000	566,195,000
Accrued interest receivable	0	0
Deposits:
Noninterest-bearing	0	0
NOW and money market	0	0
Savings	0	0
Time deposits	67,984,000	81,745,000
Total deposits	67,984,000	81,745,000
Junior subordinated debt	10,330,000	10,155,000
Accrued interest payable	0	0
Carrying Amount
Financial Assets:
Investment securities	81,651,000	70,085,000
Loans	561,270,000	579,419,000
Accrued interest receivable	10,522,000	8,341,000
Deposits:
Noninterest-bearing	333,156,000	292,720,000
NOW and money market	340,382,000	340,445,000
Savings	78,532,000	90,046,000
Time deposits	68,153,000	82,432,000
Total deposits	820,223,000	805,643,000
Junior subordinated debt	10,330,000	10,155,000
Accrued interest payable	72,000	57,000
Estimated Fair Value
Financial Assets:
Investment securities	81,651,000	70,085,000
Loans	549,285,000	566,195,000
Accrued interest receivable	10,522,000	8,341,000
Deposits:
Noninterest-bearing	333,156,000	292,720,000
NOW and money market	340,382,000	340,445,000
Savings	78,532,000	90,046,000
Time deposits	67,984,000	81,745,000
Total deposits	820,054,000	804,956,000
Junior subordinated debt	10,330,000	10,155,000
Accrued interest payable	$ 72,000	$ 57,000

Fair Value Measurements and D_4

Fair Value Measurements and Disclosure - Valuation Technique, Unobservable Input, and Qualitative Information (Details) $ in Thousands	Sep. 30, 2019USD ($)	Dec. 31, 2018USD ($)
Fair value, measurements, nonrecurring
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Real estate mortgage	$ 1,008
Fair value, measurements, nonrecurring | Real estate mortgage
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Real estate mortgage		$ 389
Significant Unobservable Inputs (Level 3) | Discount rate | Weighted average | Junior Subordinated Debt
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Weighted average inputs (percent)	0.0451
Significant Unobservable Inputs (Level 3) | Fair value, measurements, recurring | Discounted cash flow | Discount rate | Weighted average | Junior Subordinated Debt
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Weighted average inputs (percent)	0.0451	0.0586
Significant Unobservable Inputs (Level 3) | Fair value, measurements, nonrecurring | Real estate mortgage
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Real estate mortgage		$ 389
Significant Unobservable Inputs (Level 3) | Fair value, measurements, nonrecurring | Fair Value of Collateral Method for Collateral Dependent Loans | Real estate mortgage
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Real estate mortgage	$ 1,008
Significant Unobservable Inputs (Level 3) | Fair value, measurements, 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		$ 389
Real estate mortgage, adjustment percentage	0.0104	0.0943

Fair Value Measurements and D_5

Fair Value Measurements and Disclosure - Assets and Liabilities (Details) - USD ($) $ in Thousands	Sep. 30, 2019	Dec. 31, 2018
AFS Securities:
Total AFS securities	$ 77,864	$ 66,426
Marketable equity securities	3,787	3,659
Impaired loans
Total impaired loans	1,008
Total	82,659	70,474
Description of Liabilities
Total	10,330	10,155
U.S. Government agencies
AFS Securities:
Total AFS securities	31,166	36,527
U.S. Government sponsored entities & agencies collateralized by mortgage obligations
AFS Securities:
Total AFS securities	46,698	29,899
Fair value, measurements, recurring
AFS Securities:
Total AFS securities	77,864	66,426
Marketable equity securities	3,787	3,659
Description of Liabilities
Junior subordinated debt	10,330	10,155
Fair value, measurements, recurring | U.S. Government agencies
AFS Securities:
Total AFS securities	31,166	36,527
Fair value, measurements, recurring | U.S. Government sponsored entities & agencies collateralized by mortgage obligations
AFS Securities:
Total AFS securities	46,698	29,899
Fair value, measurements, nonrecurring
Impaired loans
Real estate mortgage	1,008
Total impaired loans		389
Fair value, measurements, nonrecurring | Real estate mortgage
Impaired loans
Real estate mortgage		389
Quoted Prices in Active Markets for Identical Assets (Level 1)
Impaired loans
Total	3,787	3,659
Description of Liabilities
Junior subordinated debt	0	0
Total	0	0
Quoted Prices in Active Markets for Identical Assets (Level 1) | Fair value, measurements, recurring
AFS Securities:
Total AFS securities	0	0
Marketable equity securities	3,787	3,659
Description of Liabilities
Junior subordinated debt	0	0
Quoted Prices in Active Markets for Identical Assets (Level 1) | Fair value, measurements, recurring | U.S. Government agencies
AFS Securities:
Total AFS securities	0	0
Quoted Prices in Active Markets for Identical Assets (Level 1) | Fair value, measurements, recurring | U.S. Government sponsored entities & agencies collateralized by mortgage obligations
AFS Securities:
Total AFS securities	0	0
Quoted Prices in Active Markets for Identical Assets (Level 1) | Fair value, measurements, nonrecurring
Impaired loans
Total impaired loans	0	0
Quoted Prices in Active Markets for Identical Assets (Level 1) | Fair value, measurements, nonrecurring | Real estate mortgage
Impaired loans
Real estate mortgage	0	0
Significant Other Observable Inputs (Level 2)
Impaired loans
Total	77,864	66,426
Description of Liabilities
Junior subordinated debt	0	0
Total	0	0
Significant Other Observable Inputs (Level 2) | Fair value, measurements, recurring
AFS Securities:
Total AFS securities	77,864	66,426
Marketable equity securities	0	0
Description of Liabilities
Junior subordinated debt	0	0
Significant Other Observable Inputs (Level 2) | Fair value, measurements, recurring | U.S. Government agencies
AFS Securities:
Total AFS securities	31,166	36,527
Significant Other Observable Inputs (Level 2) | Fair value, measurements, recurring | U.S. Government sponsored entities & agencies collateralized by mortgage obligations
AFS Securities:
Total AFS securities	46,698	29,899
Significant Other Observable Inputs (Level 2) | Fair value, measurements, nonrecurring
Impaired loans
Total impaired loans	0	0
Significant Other Observable Inputs (Level 2) | Fair value, measurements, nonrecurring | Real estate mortgage
Impaired loans
Real estate mortgage		0
Significant Unobservable Inputs (Level 3)
Impaired loans
Total impaired loans	1,008
Total	1,008	389
Description of Liabilities
Junior subordinated debt	10,330	10,155
Total	10,330	10,155
Significant Unobservable Inputs (Level 3) | Fair value, measurements, recurring
AFS Securities:
Total AFS securities	0	0
Marketable equity securities	0	0
Description of Liabilities
Junior subordinated debt	10,330	10,155
Significant Unobservable Inputs (Level 3) | Fair value, measurements, recurring | U.S. Government agencies
AFS Securities:
Total AFS securities	0	0
Significant Unobservable Inputs (Level 3) | Fair value, measurements, recurring | U.S. Government sponsored entities & agencies collateralized by mortgage obligations
AFS Securities:
Total AFS securities	$ 0	0
Significant Unobservable Inputs (Level 3) | Fair value, measurements, nonrecurring
Impaired loans
Total impaired loans		389
Significant Unobservable Inputs (Level 3) | Fair value, measurements, nonrecurring | Real estate mortgage
Impaired loans
Real estate mortgage		$ 389

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, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Reconciliation of Liabilities:
Gross loss (gain) related to changes in instrument specific credit risk	$ (159)	$ 277	$ 177	$ 923
Junior Subordinated Debt
Reconciliation of Liabilities:
Beginning balance	10,496	10,125	10,155	9,730
Gross (gain) loss included in earnings	(660)	262	(1,571)	923
Gross loss (gain) related to changes in instrument specific credit risk	502	15	1,748	(280)
Change in accrued interest	(8)	1	(2)	30
Ending balance	10,330	10,403	10,330	10,403
The amount of total (gain) loss for the period included in earnings attributable to the change in unrealized gains or losses relating to liabilities still held at the reporting date	$ (660)	$ 262	$ (1,571)	$ 923

Goodwill and Intangible Assets

Goodwill and Intangible Assets (Details) - USD ($) $ in Thousands	Sep. 30, 2019	Dec. 31, 2018
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		12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2018	Jan. 01, 2019	Jan. 01, 2018
AOCI Attributable, Net of Tax [Roll Forward]
Beginning balance	$ 113,338	$ 105,216	$ 109,240	$ 101,352	$ 101,352
Adjusted beginning balance							$ 101,352
Current period comprehensive income (loss)	(513)	(160)	(979)	(234)
Ending balance	115,210	107,046	115,210	107,046	109,240
Net unrealized loss on available for sale securities
AOCI Attributable, Net of Tax [Roll Forward]
Beginning balance			(372)	(248)	(248)
Reclassifications upon adoption of ASU 2016-01							184
Adjusted beginning balance						$ (372)	(64)
Current period comprehensive income (loss)			223		(308)
Ending balance	(149)		(149)		(372)
Unfunded status of the supplemental retirement plans
AOCI Attributable, Net of Tax [Roll Forward]
Beginning balance			(459)	(462)	(462)
Adjusted beginning balance						(459)	(462)
Current period comprehensive income (loss)			30		3
Ending balance	(429)		(429)		(459)
Net unrealized gain on junior subordinated debentures
AOCI Attributable, Net of Tax [Roll Forward]
Beginning balance			1,505	0	0
Reclassifications upon adoption of ASU 2016-01							1,482
Adjusted beginning balance						$ 1,505	1,482
Current period comprehensive income (loss)			(1,232)		23
Ending balance	273		273		1,505
Accumulated other comprehensive (loss) income
AOCI Attributable, Net of Tax [Roll Forward]
Beginning balance	208	882	674	(710)	(710)
Adjusted beginning balance							$ 956
Ending balance	$ (305)	$ 722	$ (305)	$ 722	$ 674

Uncategorized Items - ubfo-2019

Label	Element	Value
Retained Earnings [Member]
Stockholders' Equity, Adjusted Balance	ubfo_StockholdersEquityAdjustedBalance	$ 42,516,000
Common Stock [Member]
Stockholders' Equity, Adjusted Balance	ubfo_StockholdersEquityAdjustedBalance	57,880,000
Accounting Standards Update 2016-01, Reclassification Of Unrealized Gain (Loss) To Accumulated Other Comprehensive Income (Loss) [Member]
Cumulative Effect of New Accounting Principle in Period of Adoption	us-gaap_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption	0
Accounting Standards Update 2016-01, Reclassification Of Unrealized Gain (Loss) To Accumulated Other Comprehensive Income (Loss) [Member] | AOCI Attributable to Parent [Member]
Cumulative Effect of New Accounting Principle in Period of Adoption	us-gaap_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption	1,482,000
Accounting Standards Update 2016-01, Reclassification Of Unrealized Gain (Loss) To Accumulated Other Comprehensive Income (Loss) [Member] | Retained Earnings [Member]
Cumulative Effect of New Accounting Principle in Period of Adoption	us-gaap_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption	(1,482,000)
Accounting Standards Update 2016-01, Recognition Of Previously Unrealized Gain (Loss) Within Marketable Equity Securities [Member]
Cumulative Effect of New Accounting Principle in Period of Adoption	us-gaap_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption	0
Accounting Standards Update 2016-01, Recognition Of Previously Unrealized Gain (Loss) Within Marketable Equity Securities [Member] | AOCI Attributable to Parent [Member]
Cumulative Effect of New Accounting Principle in Period of Adoption	us-gaap_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption	184,000
Accounting Standards Update 2016-01, Recognition Of Previously Unrealized Gain (Loss) Within Marketable Equity Securities [Member] | Retained Earnings [Member]
Cumulative Effect of New Accounting Principle in Period of Adoption	us-gaap_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption	$ (184,000)