Loans, Notes, Trade and Other Receivables Disclosure [Text Block] | Note 4: At December 31, 2018, February 6, 2019. A summary of the major categories of loans outstanding is shown in the following tables at the dates indicated. At September 30, At December 31, 2019 2018 (In thousands) Commercial $ 216,273 $ 275,080 Commercial Real Estate 579,227 580,480 Construction 6,678 3,982 Residential Real Estate 35,348 44,866 Consumer Installment & Other 295,703 302,794 Total $ 1,133,229 $ 1,207,202 Changes in the accretable yield for purchased loans were as follows: For the For the Nine Months Ended Year Ended September 30, 2019 December 31, 2018 Accretable yield: (In thousands) Balance at the beginning of the period $ 182 $ 738 Reclassification from nonaccretable difference 1,103 1,119 Accretion (368 ) (1,675 ) Balance at the end of the period $ 917 $ 182 Accretion $ (368 ) $ (1,675 ) Change in FDIC indemnification - 2 (Increase) in interest income $ (368 ) $ (1,673 ) The following summarizes activity in the allowance for loan losses: Allowance for Loan Losses For the Three Months Ended September 30, 2019 Consumer Commercial Residential Installment Commercial Real Estate Construction Real Estate and Other Unallocated Total (In thousands) Allowance for loan losses: Balance at beginning of period $ 5,235 $ 4,057 $ 1,117 $ 238 $ 5,418 $ 4,052 $ 20,117 (Reversal) provision (596 ) (1 ) 482 (16 ) 655 (524 ) - Chargeoffs - - - - (1,039 ) - (1,039 ) Recoveries 233 12 - - 505 - 750 Total allowance for loan losses $ 4,872 $ 4,068 $ 1,599 $ 222 $ 5,539 $ 3,528 $ 19,828 Allowance for Loan Losses For the Nine Months Ended September 30, 2019 Consumer Commercial Residential Installment Commercial Real Estate Construction Real Estate and Other Unallocated Total (In thousands) Allowance for loan losses: Balance at beginning of period $ 6,311 $ 3,884 $ 1,465 $ 869 $ 5,645 $ 3,177 $ 21,351 (Reversal) provision (1,817 ) 146 134 (647 ) 1,833 351 - Chargeoffs (71 ) - - - (3,332 ) - (3,403 ) Recoveries 449 38 - - 1,393 - 1,880 Total allowance for loan losses $ 4,872 $ 4,068 $ 1,599 $ 222 $ 5,539 $ 3,528 $ 19,828 Allowance for Loan Losses For the Three Months Ended September 30, 2018 Consumer Commercial Residential Installment Commercial Real Estate Construction Real Estate and Other Unallocated Total (In thousands) Allowance for loan losses: Balance at beginning of period $ 8,275 $ 3,789 $ 210 $ 1,064 $ 5,943 $ 3,759 $ 23,040 (Reversal) provision (184 ) 372 44 (120 ) (137 ) 25 - Chargeoffs (384 ) (240 ) - - (845 ) - (1,469 ) Recoveries 103 - - - 353 - 456 Total allowance for loan losses $ 7,810 $ 3,921 $ 254 $ 944 $ 5,314 $ 3,784 $ 22,027 Allowance for Loan Losses For the Nine Months Ended September 30, 2018 Consumer Commercial Residential Installment Commercial Real Estate Construction Real Estate and Other Unallocated Total (In thousands) Allowance for loan losses: Balance at beginning of period $ 7,746 $ 3,849 $ 335 $ 995 $ 6,418 $ 3,666 $ 23,009 (Reversal) provision (863 ) 312 (81 ) (51 ) 565 118 - Chargeoffs (425 ) (240 ) - - (3,015 ) - (3,680 ) Recoveries 1,352 - - - 1,346 - 2,698 Total allowance for loan losses $ 7,810 $ 3,921 $ 254 $ 944 $ 5,314 $ 3,784 $ 22,027 The allowance for loan losses and recorded investment in loans evaluated for impairment were as follows: Allowance for Loan Losses and Recorded Investment in Loans Evaluated for Impairment At September 30, 2019 Commercial Commercial Real Estate Construction Residential Real Estate Consumer Installment and Other Unallocated Total (In thousands) Allowance for loan losses: Individually evaluated for impairment $ 2,550 $ - $ - $ - $ - $ - $ 2,550 Collectively evaluated for impairment 2,322 4,068 1,599 222 5,539 3,528 17,278 Total $ 4,872 $ 4,068 $ 1,599 $ 222 $ 5,539 $ 3,528 $ 19,828 Carrying value of loans: Individually evaluated for impairment $ 8,647 $ 7,445 $ - $ 193 $ 44 $ - $ 16,329 Collectively evaluated for impairment 207,626 571,782 6,678 35,155 295,659 - 1,116,900 Total $ 216,273 $ 579,227 $ 6,678 $ 35,348 $ 295,703 $ - $ 1,133,229 Allowance for Loan Losses and Recorded Investment in Loans Evaluated for Impairment At December 31, 2018 Commercial Commercial Real Estate Construction Residential Real Estate Consumer Installment and Other Unallocated Total (In thousands) Allowance for loan losses: Individually evaluated for impairment $ 2,752 $ - $ - $ - $ - $ - $ 2,752 Collectively evaluated for impairment 3,559 3,884 1,465 869 5,645 3,177 18,599 Total $ 6,311 $ 3,884 $ 1,465 $ 869 $ 5,645 $ 3,177 $ 21,351 Carrying value of loans: Individually evaluated for impairment $ 9,944 $ 8,438 $ - $ 717 $ 143 $ - $ 19,242 Collectively evaluated for impairment 265,136 572,042 3,982 44,149 302,651 - 1,187,960 Total $ 275,080 $ 580,480 $ 3,982 $ 44,866 $ 302,794 $ - $ 1,207,202 The Company’s customers are small businesses, professionals and consumers. Given the scale of these borrowers, corporate credit rating agencies do not The following summarizes the credit risk profile by internally assigned grade: Credit Risk Profile by Internally Assigned Grade At September 30, 2019 Commercial Commercial Real Estate Construction Residential Real Estate Consumer Installment and Other Total (In thousands) Grade: Pass $ 207,350 $ 568,009 $ 6,678 $ 33,629 $ 293,893 $ 1,109,559 Substandard 8,923 11,218 - 1,719 1,395 23,255 Doubtful - - - - 111 111 Loss - - - - 304 304 Total $ 216,273 $ 579,227 $ 6,678 $ 35,348 $ 295,703 $ 1,133,229 Credit Risk Profile by Internally Assigned Grade At December 31, 2018 Commercial Commercial Real Estate Construction Residential Real Estate Consumer Installment and Other Total (In thousands) Grade: Pass $ 264,634 $ 567,578 $ 3,982 $ 43,112 $ 300,553 $ 1,179,859 Substandard 10,446 12,902 - 1,754 1,556 26,658 Doubtful - - - - 135 135 Loss - - - - 550 550 Total $ 275,080 $ 580,480 $ 3,982 $ 44,866 $ 302,794 $ 1,207,202 Credit risk profile reflects internally assigned grades of purchased covered loans without regard to FDIC indemnification on $5,713 thousand in loans secured by residential real estate at December 31, 2018. February 6, 2019. The following tables summarize loans by delinquency and nonaccrual status: Summary of Loans by Delinquency and Nonaccrual Status At September 30, 2019 Current and Accruing 30-59 Days Past Due and Accruing 60-89 Days Past Due and Accruing Past Due 90 Days or More and Accruing Nonaccrual Total Loans (In thousands) Commercial $ 215,787 $ 339 $ 119 $ 2 $ 26 $ 216,273 Commercial real estate 574,321 729 - - 4,177 579,227 Construction 6,678 - - - - 6,678 Residential real estate 34,064 828 456 - - 35,348 Consumer installment and other 291,638 2,879 737 349 100 295,703 Total $ 1,122,488 $ 4,775 $ 1,312 $ 351 $ 4,303 $ 1,133,229 Summary of Loans by Delinquency and Nonaccrual Status At December 31, 2018 Current and Accruing 30-59 Days Past Due and Accruing 60-89 Days Past Due and Accruing Past Due 90 Days or More and Accruing Nonaccrual Total Loans (In thousands) Commercial $ 274,045 $ 781 $ 254 $ - $ - $ 275,080 Commercial real estate 574,853 617 785 - 4,225 580,480 Construction 3,982 - - - - 3,982 Residential real estate 43,372 789 189 - 516 44,866 Consumer installment and other 297,601 3,408 1,107 551 127 302,794 Total $ 1,193,853 $ 5,595 $ 2,335 $ 551 $ 4,868 $ 1,207,202 There were no commitments to lend additional funds to borrowers whose loans were on nonaccrual status at September 30, 2019 December 31, 2018. The following summarizes impaired loans: Impaired Loans At September 30, 2019 At December 31, 2018 Unpaid Unpaid Recorded Principal Related Recorded Principal Related Investment Balance Allowance Investment Balance Allowance (In thousands) With no related allowance recorded: Commercial $ 72 $ 72 $ - $ 755 $ 759 $ - Commercial real estate 7,953 9,400 - 8,438 10,373 - Residential real estate 193 224 - 717 747 - Consumer installment and other 144 178 - 270 377 - Total with no related allowance recorded 8,362 9,874 - 10,180 12,256 - With an allowance recorded: Commercial 8,600 8,600 2,550 9,189 9,189 2,752 Total with an allowance recorded 8,600 8,600 2,550 9,189 9,189 2,752 Total $ 16,962 $ 18,474 $ 2,550 $ 19,369 $ 21,445 $ 2,752 Impaired loans include troubled debt restructured loans. Impaired loans at September 30, 2019, December 31, 2018, Impaired Loans For the Three Months Ended September 30, For the Nine Months Ended September 30, 2019 2018 2019 2018 Average Recognized Average Recognized Average Recognized Average Recognized Recorded Interest Recorded Interest Recorded Interest Recorded Interest Investment Income Investment Income Investment Income Investment Income (In thousands) Commercial $ 8,701 $ 144 $ 10,426 $ 175 $ 9,404 $ 476 $ 10,671 $ 495 Commercial real estate 7,968 60 11,282 189 7,133 333 12,291 615 Residential real estate 194 4 203 4 196 10 205 12 Consumer installment and other 99 - 173 4 103 - 261 10 Total $ 16,962 $ 208 $ 22,084 $ 372 $ 16,836 $ 819 $ 23,428 $ 1,132 The following tables provide information on troubled debt restructurings: Troubled Debt Restructurings At September 30, 2019 Period-End Individual Number of Pre-Modification Period-End Impairment Contracts Carrying Value Carrying Value Allowance ($ in thousands) Commercial 3 $ 327 $ 44 $ 18 Commercial real estate 6 8,830 6,517 - Residential real estate 1 241 193 - Total 10 $ 9,398 $ 6,754 $ 18 [The remainder of this page intentionally left blank] Troubled Debt Restructurings At December 31, 2018 Period-End Individual Number of Pre-Modification Period-End Impairment Contracts Carrying Value Carrying Value Allowance ($ in thousands) Commercial 4 $ 2,274 $ 811 $ 19 Commercial real estate 8 9,237 7,568 - Residential real estate 1 241 200 - Total 13 $ 11,752 $ 8,579 $ 19 During the three nine September 30, 2019 September 30, 2018, not 12 ninety There were no September 30, 2019 December 31, 2018. There were no September 30, 2019 December 31, 2018. At September 30, 2019 December 31, 2018, December 31, 2018. September 30, 2019 December 31, 2018. |