Loans, Notes, Trade and Other Receivables Disclosure [Text Block] | Note 4: A summary of the major categories of loans outstanding is shown in the following tables at the dates indicated. At June 30, At December 31, 2021 2020 (In thousands) Commercial: Paycheck Protection Program ("PPP") loans $ 165,075 $ 186,945 Other 188,399 207,861 Total Commercial 353,474 394,806 Commercial Real Estate 542,627 564,300 Construction 113 129 Residential Real Estate 20,431 23,471 Consumer Installment & Other 278,189 273,537 Total $ 1,194,834 $ 1,256,243 PPP loans are 100% not Allowance for Credit Losses For the Three Months Ended June 30, 2021 Consumer Commercial Residential Installment Commercial Real Estate Construction Real Estate and Other Total (In thousands) Allowance for credit losses: Balance at beginning of period $ 9,554 $ 5,505 $ 6 $ 43 $ 8,375 $ 23,483 (Reversal) provision (2,771 ) 1,235 (1 ) 14 1,523 - Chargeoffs - - - - (331 ) (331 ) Recoveries 75 12 - - 498 585 Total allowance for credit losses $ 6,858 $ 6,752 $ 5 $ 57 $ 10,065 $ 23,737 Allowance for Credit Losses For the Six Months Ended June 30, 2021 Consumer Commercial Residential Installment Commercial Real Estate Construction Real Estate and Other Total (In thousands) Allowance for credit losses: Balance at beginning of period $ 9,205 $ 5,660 $ 6 $ 47 $ 8,936 $ 23,854 (Reversal) provision (2,435 ) 1,068 (1 ) 10 1,358 - Chargeoffs - - - - (1,260 ) (1,260 ) Recoveries 88 24 - - 1,031 1,143 Total allowance for credit losses $ 6,858 $ 6,752 $ 5 $ 57 $ 10,065 $ 23,737 Allowance for Credit Losses For the Three Months Ended June 30, 2020 Consumer Commercial Residential Installment Commercial Real Estate Construction Real Estate and Other Total (In thousands) Allowance for credit losses: Balance at beginning of period $ 8,336 $ 4,753 $ 107 $ 70 $ 11,538 $ 24,804 (Reversal) provision (357 ) (142 ) (100 ) (13 ) 612 - Chargeoffs - - - - (804 ) (804 ) Recoveries 93 12 - - 424 529 Total allowance for credit losses $ 8,072 $ 4,623 $ 7 $ 57 $ 11,770 $ 24,529 [The remainder of this page intentionally left blank] Allowance for Credit Losses For the Six Months Ended June 30, 2020 Consumer Commercial Residential Installment Commercial Real Estate Construction Real Estate and Other Unallocated Total (In thousands) Allowance for credit losses: Balance at beginning of period, prior to adoption of ASU 2016-13 $ 4,959 $ 4,064 $ 109 $ 206 $ 6,445 $ 3,701 $ 19,484 Impact of adopting ASU 2016-13 3,385 618 (31 ) (132 ) 1,878 (3,701 ) 2,017 Adjusted beginning balance 8,344 4,682 78 74 8,323 - 21,501 (Reversal) provision (330 ) (84 ) (71 ) (17 ) 4,802 - 4,300 Chargeoffs (178 ) - - - (2,199 ) - (2,377 ) Recoveries 236 25 - - 844 - 1,105 Total allowance for credit losses $ 8,072 $ 4,623 $ 7 $ 57 $ 11,770 $ - $ 24,529 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 June 30, 2021 Commercial Commercial Construction Residential Consumer Total (In thousands) Grade: Pass $ 352,791 $ 525,992 $ 113 $ 18,861 $ 275,630 $ 1,173,387 Substandard 683 16,635 - 1,570 1,483 20,371 Doubtful - - - - 797 797 Loss - - - - 279 279 Total $ 353,474 $ 542,627 $ 113 $ 20,431 $ 278,189 $ 1,194,834 Credit Risk Profile by Internally Assigned Grade At December 31, 2020 Commercial Commercial Construction Residential Consumer Total (In thousands) Grade: Pass $ 386,144 $ 545,398 $ 129 $ 22,105 $ 270,925 $ 1,224,701 Substandard 8,662 18,902 - 1,366 1,498 30,428 Doubtful - - - - 543 543 Loss - - - - 571 571 Total $ 394,806 $ 564,300 $ 129 $ 23,471 $ 273,537 $ 1,256,243 [The remainder of this page intentionally left blank] The following tables summarize loans by delinquency and nonaccrual status: Summary of Loans by Delinquency and Nonaccrual Status At June 30, 2021 Current and 30-59 Days 60-89 Days Past Due 90 Nonaccrual Total Loans (In thousands) Commercial $ 352,911 $ 270 $ 293 $ - $ - $ 353,474 Commercial real estate 537,835 773 602 - 3,417 542,627 Construction 113 - - - - 113 Residential real estate 19,738 263 17 - 413 20,431 Consumer installment and other 274,931 1,869 836 167 386 278,189 Total $ 1,185,528 $ 3,175 $ 1,748 $ 167 $ 4,216 $ 1,194,834 Summary of Loans by Delinquency and Nonaccrual Status At December 31, 2020 Current and 30-59 Days 60-89 Days Past Due 90 Nonaccrual Total Loans (In thousands) Commercial $ 394,004 $ 713 $ 6 $ - $ 83 $ 394,806 Commercial real estate 560,580 - - - 3,720 564,300 Construction 129 - - - - 129 Residential real estate 22,269 770 271 - 161 23,471 Consumer installment and other 270,240 2,010 472 450 365 273,537 Total $ 1,247,222 $ 3,493 $ 749 $ 450 $ 4,329 $ 1,256,243 There was no allowance for credit losses allocated to loans on nonaccrual status as of June 30, 2021 December 31, 2020. June 30, 2021 December 31, 2020. The following tables provide information on troubled debt restructurings (TDRs): Troubled Debt Restructurings At June 30, 2021 Period-End Individual Number of Pre-Modification Period-End Credit Loss Contracts Carrying Value Carrying Value Allowance ($ in thousands) Commercial real estate 3 $ 7,445 $ 4,998 $ - Residential real estate 1 241 176 - Total 4 $ 7,686 $ 5,174 $ - Troubled Debt Restructurings At December 31, 2020 Period-End Individual Number of Pre-Modification Period-End Credit Loss Contracts Carrying Value Carrying Value Allowance ($ in thousands) Commercial real estate 6 $ 8,367 $ 6,040 $ - Residential real estate 1 241 181 - Total 7 $ 8,608 $ 6,221 $ - During the three six June 30, 2021 June 30, 2020, not 4013 19 three six June 30, 2021, 4013 90 June 30, 2021, not three six June 30, 2021 June 30, 2020. three six June 30, 2021 June 30, 2020, 12 ninety TDRs of $5,174 thousand included a loan with a balance of $3,120 thousand on non-accrual status at June 30, 2021. December 31, 2020; A loan is considered collateral dependent when the borrower is experiencing financial difficulty and repayment is expected to be provided substantially through the operation or sale of the collateral. The following loans were considered collateral dependent at June 30, 2021: no June 30, 2021. December 31, 2020: no December 31, 2020. Based on the most recent analysis performed, the risk category of loans by class of loans is as follows: At June 30, 2021 Revolving Loans Term Loans Amortized Cost Basis by Origination Year Total Amortized Prior 2017 2018 2019 2020 2021 Term Loans Cost Basis Total (In thousands) Commercial loans by grade Pass $ 41,570 $ 6,211 $ 11,163 $ 34,282 $ 94,307 $ 137,817 $ 325,350 $ 27,441 $ 352,791 Substandard 36 - - - - 108 144 539 683 Doubtful - - - - - - - - - Loss - - - - - - - - - Total $ 41,606 $ 6,211 $ 11,163 $ 34,282 $ 94,307 $ 137,925 $ 325,494 $ 27,980 $ 353,474 At June 30, 2021 Revolving Loans Term Loans Amortized Cost Basis by Origination Year Total Amortized Prior 2017 2018 2019 2020 2021 Term Loans Cost Basis Total (In thousands) Commercial real estate loans by grade Pass $ 137,062 $ 93,405 $ 82,629 $ 80,577 $ 87,395 $ 44,924 $ 525,992 $ - $ 525,992 Substandard 13,519 255 - 2,029 832 - 16,635 - 16,635 Doubtful - - - - - - - - - Loss - - - - - - - - - Total $ 150,581 $ 93,660 $ 82,629 $ 82,606 $ 88,227 $ 44,924 $ 542,627 $ - $ 542,627 At June 30, 2021 Revolving Loans Term Loans Amortized Cost Basis by Origination Year Total Amortized Prior 2017 2018 2019 2020 2021 Term Loans Cost Basis Total (In thousands) Construction loans by grade Pass $ - $ - $ - $ - $ - $ - $ - $ 113 $ 113 Substandard - - - - - - - - - Doubtful - - - - - - - - - Loss - - - - - - - - - Total $ - $ - $ - $ - $ - $ - $ - $ 113 $ 113 [The remainder of this page intentionally left blank] At June 30, 2021 Revolving Loans Term Loans Amortized Cost Basis by Origination Year Total Amortized Prior 2017 2018 2019 2020 2021 Term Loans Cost Basis Total (In thousands) Residential Real Estate loans by grade Pass $ 18,861 $ - $ - $ - $ - $ - $ 18,861 $ - $ 18,861 Substandard 1,570 - - - - - 1,570 - 1,570 Doubtful - - - - - - - - - Loss - - - - - - - - - Total $ 20,431 $ - $ - $ - $ - $ - $ 20,431 $ - $ 20,431 The Company considers the delinquency and nonaccrual status of the consumer loan portfolio and its impact on the allowance for credit losses. The following table presents the amortized cost in consumer installment and other loans based on delinquency and nonaccrual status: At June 30, 2021 Revolving Loans Term Loans Amortized Cost Basis by Origination Year Total Amortized Prior 2017 2018 2019 2020 2021 Term Loans Cost Basis Total (In thousands) Consumer installment and other loans by delinquency and nonaccrual status Current $ 14,196 $ 15,298 $ 36,279 $ 49,183 $ 73,442 $ 62,030 $ 250,428 $ 24,503 $ 274,931 30-59 days past due 156 63 246 497 644 262 1,868 1 1,869 60-89 days past due 51 59 125 191 274 41 741 95 836 Past due 90 days or more - - 47 75 27 18 167 - 167 Nonaccrual - - - - - - - 386 386 Total $ 14,403 $ 15,420 $ 36,697 $ 49,946 $ 74,387 $ 62,351 $ 253,204 $ 24,985 $ 278,189 There were no loans held for sale at June 30, 2021, December 31, 2020. The Company held no other real estate owned (OREO) at June 30, 2021 December 31, 2020. June 30, 2021 December 31, 2020. |