Citizens Financial Services (CZFS) 10-Q 4 Nov 21 2021 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2021	Oct. 27, 2021
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Period End Date	Sep. 30, 2021
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2021
Document Fiscal Period Focus	Q3
Document Transition Report	false
Entity File Number	0-13222
Entity Registrant Name	CITIZENS FINANCIAL SERVICES INC
Entity Central Index Key	0000739421
Entity Incorporation, State or Country Code	PA
Entity Tax Identification Number	23-2265045
Entity Address, Address Line One	15 South Main Street
Entity Address, City or Town	Mansfield
Entity Address, State or Province	PA
Entity Address, Postal Zip Code	16933
City Area Code	570
Local Phone Number	662‑2121
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		3,952,161

CONSOLIDATED BALANCE SHEET

CONSOLIDATED BALANCE SHEET - USD ($) $ in Thousands		Sep. 30, 2021	Dec. 31, 2020
Cash and due from banks:
Noninterest-bearing		$ 17,466	$ 16,374
Interest-bearing		84,505	52,333
Total cash and cash equivalents		101,971	68,707
Interest bearing time deposits with other banks		11,274	13,758
Equity securities		2,219	1,931
Available-for-sale securities		397,043	295,189
Loans held for sale		3,199	14,640
Loans (net of allowance for loan losses: 2021, $17,334 and 2020, $15,815)		1,425,574	1,389,466
Premises and equipment		17,201	16,948
Accrued interest receivable		5,231	5,998
Goodwill	[1]	31,376	31,376
Bank owned life insurance		30,518	32,589
Other intangibles		1,677	1,668
Other assets		19,920	19,404
TOTAL ASSETS		2,047,203	1,891,674
Deposits:
Noninterest-bearing		357,078	303,762
Interest-bearing		1,383,891	1,285,096
Total deposits		1,740,969	1,588,858
Borrowed funds		78,200	88,838
Accrued interest payable		823	1,017
Other liabilities		18,244	18,702
TOTAL LIABILITIES		1,838,236	1,697,415
STOCKHOLDERS' EQUITY:
Preferred Stock $1.00 par value; authorized 3,000,000 shares at September 30, 2021 and December 31, 2020; none issued in 2021 or 2020		0	0
Common stock $1.00 par value; authorized 25,000,000 shares at September 30, 2021 and December 31, 2020; issued 4,388,901 at September 30, 2021 and 4,350,342 at December 31, 2020		4,389	4,350
Additional paid-in capital		78,370	75,908
Retained earnings		140,920	126,627
Accumulated other comprehensive income		969	2,587
Treasury stock, at cost: 436,820 shares at September 30, 2021and 428,492 shares at December 31, 2020		(15,681)	(15,213)
TOTAL STOCKHOLDERS' EQUITY		208,967	194,259
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY		$ 2,047,203	$ 1,891,674
[1]	Excludes fully amortized intangible assets

CONSOLIDATED BALANCE SHEET (Par

CONSOLIDATED BALANCE SHEET (Parenthetical) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
ASSETS:
Loans, allowance for loan losses	$ 17,334	$ 15,815
STOCKHOLDERS' EQUITY:
Preferred Stock, par value (in dollars per share)	$ 1	$ 1
Preferred Stock, authorized (in shares)	3,000,000	3,000,000
Preferred Stock, issued (in shares)	0	0
Common Stock, par value (in dollars per share)	$ 1	$ 1
Common Stock, authorized (in shares)	25,000,000	25,000,000
Common Stock, issued (in shares)	4,388,901	4,350,342
Treasury stock, shares (in shares)	436,820	428,492

CONSOLIDATED STATEMENT OF INCOM

CONSOLIDATED STATEMENT OF INCOME - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
INTEREST INCOME:
Interest and fees on loans	$ 16,505	$ 16,718	$ 49,569	$ 46,763
Interest-bearing deposits with banks	118	106	335	298
Investment securities:
Taxable	1,074	979	2,865	3,212
Nontaxable	561	485	1,652	1,337
Dividends	84	98	291	275
TOTAL INTEREST INCOME	18,342	18,386	54,712	51,885
INTEREST EXPENSE:
Deposits	1,422	1,635	4,545	5,279
Borrowed funds	330	281	924	960
TOTAL INTEREST EXPENSE	1,752	1,916	5,469	6,239
NET INTEREST INCOME	16,590	16,470	49,243	45,646
Provision for loan losses	400	550	1,550	1,500
NET INTEREST INCOME AFTER PROVISION FOR LOAN LOSSES	16,190	15,920	47,693	44,146
NON-INTEREST INCOME:
Service charges	1,210	1,112	3,479	3,107
Trust	182	199	674	542
Brokerage and insurance	408	352	1,190	941
Gains on loans sold	295	855	1,109	1,282
Equity security gains (losses), net	72	(33)	288	(276)
Available for sale security gains, net	162	185	212	302
Earnings on bank owned life insurance	165	180	1,643	514
Other	358	688	1,198	1,046
TOTAL NON-INTEREST INCOME	2,852	3,538	9,793	7,458
NON-INTEREST EXPENSES:
Salaries and employee benefits	6,568	6,102	19,312	17,411
Occupancy	728	714	2,222	1,891
Furniture and equipment	123	267	407	587
Professional fees	310	417	1,153	1,180
FDIC insurance	129	135	387	341
Pennsylvania shares tax	339	275	856	809
Amortization of intangibles	48	57	146	162
Merger and acquisition	0	0	0	2,179
Software expenses	336	324	1,003	817
ORE expenses	130	30	383	221
Other	1,689	1,371	4,798	4,428
TOTAL NON-INTEREST EXPENSES	10,400	9,692	30,667	30,026
Income before provision for income taxes	8,642	9,766	26,819	21,578
Provision for income taxes	1,578	1,759	4,645	3,702
NET INCOME	$ 7,064	$ 8,007	$ 22,174	$ 17,876
PER COMMON SHARE DATA:
Net Income - Basic (in dollars per share)	$ 1.79	$ 2.02	$ 5.62	$ 4.69
Net Income - Diluted (in dollars per share)	1.79	2.02	5.62	4.69
Cash Dividends Paid (in dollars per share)	$ 0.470	$ 0.456	$ 1.391	$ 1.445
Number of shares used in computation - basic (in shares)	3,949,508	3,956,997	3,945,962	3,808,264
Number of shares used in computation - diluted (in shares)	3,949,603	3,956,997	3,945,969	3,810,289

CONSOLIDATED STATEMENT OF COMPR

CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME [Abstract]
Net income	$ 7,064	$ 8,007	$ 22,174	$ 17,876
Other comprehensive income (loss):
Change in unrealized gains (losses) on available for sale securities	(924)	(44)	(3,577)	4,690
Income tax effect	193	9	750	(985)
Change in unrecognized pension cost	81	59	254	482
Income tax effect	(16)	(12)	(53)	(101)
Change in unrealized loss on interest rate swaps	195	118	1,488	(448)
Income tax effect	(42)	(25)	(313)	95
Less: Reclassification adjustment for investment security gains included in net income	(162)	(185)	(212)	(302)
Income tax effect	34	38	45	63
Other comprehensive income (loss), net of tax	(641)	(42)	(1,618)	3,494
Comprehensive income	$ 6,423	$ 7,965	$ 20,556	$ 21,370

CONSOLIDATED STATEMENT OF CHANG

CONSOLIDATED STATEMENT OF CHANGES IN STOCKHOLDERS' EQUITY - USD ($) $ in Thousands	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Accumulated Other Comprehensive Income (Loss) [Member]	Treasury Stock [Member]	Total
Balance at Dec. 31, 2019	$ 3,939	$ 55,089	$ 110,800	$ (629)	$ (14,425)	$ 154,774
Balance (in shares) at Dec. 31, 2019	3,938,668
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income			17,876			17,876
Net other comprehensive income (loss)				3,494		3,494
Stock dividend	$ 38	1,878				0
Stock dividend			(1,916)
Stock dividend (in shares)	38,318
Issuance of Common stock	$ 373	18,854				19,227
Issuance of Common stock (in shares)	373,356
Purchase of treasury stock					(2,120)	(2,120)
Restricted stock, executive and Board of Director awards		(236)			491	255
Restricted stock vesting		281				281
Cash dividend reinvestment paid from treasury stock		1	0		820	821
Cash dividends			(5,557)			(5,557)
Balance at Sep. 30, 2020	$ 4,350	75,867	121,203	2,865	(15,234)	189,051
Balance (in shares) at Sep. 30, 2020	4,350,342
Balance at Jun. 30, 2020	$ 4,350	75,863	115,000	2,907	(15,025)	183,095
Balance (in shares) at Jun. 30, 2020	4,350,342
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income			8,007			8,007
Net other comprehensive income (loss)				(42)		(42)
Purchase of treasury stock					(618)	(618)
Restricted stock, executive and Board of Director awards		(3)			153	150
Cash dividend reinvestment paid from treasury stock		7	0		256	263
Cash dividends			(1,804)			(1,804)
Balance at Sep. 30, 2020	$ 4,350	75,867	121,203	2,865	(15,234)	189,051
Balance (in shares) at Sep. 30, 2020	4,350,342
Balance at Dec. 31, 2020	$ 4,350	75,908	126,627	2,587	(15,213)	194,259
Balance (in shares) at Dec. 31, 2020	4,350,342
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income			22,174			22,174
Net other comprehensive income (loss)				(1,618)		(1,618)
Stock dividend	$ 39	2,313				0
Stock dividend			(2,352)
Stock dividend (in shares)	38,559
Purchase of treasury stock					(894)	(894)
Restricted stock, executive and Board of Director awards		(257)			429	172
Restricted stock vesting		403				403
Forfeited restricted stock		3			(3)	0
Cash dividends			(5,529)			(5,529)
Balance at Sep. 30, 2021	$ 4,389	78,370	140,920	969	(15,681)	208,967
Balance (in shares) at Sep. 30, 2021	4,388,901
Balance at Jun. 30, 2021	$ 4,389	78,412	135,714	1,610	(15,706)	204,419
Balance (in shares) at Jun. 30, 2021	4,388,901
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income			7,064			7,064
Net other comprehensive income (loss)				(641)		(641)
Purchase of treasury stock					(45)	(45)
Restricted stock, executive and Board of Director awards		(42)			70	28
Cash dividends			(1,858)			(1,858)
Balance at Sep. 30, 2021	$ 4,389	$ 78,370	$ 140,920	$ 969	$ (15,681)	$ 208,967
Balance (in shares) at Sep. 30, 2021	4,388,901

CONSOLIDATED STATEMENT OF CHA_2

CONSOLIDATED STATEMENT OF CHANGES IN STOCKHOLDERS' EQUITY (Parenthetical) - $ / shares	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
CONSOLIDATED STATEMENT OF CHANGES IN STOCKHOLDERS' EQUITY [Abstract]
Purchase of treasury stock (in shares)	727	12,483	15,483	40,400
Restricted stock (in shares)	1,234	3,018	6,653	9,669
Cash dividend reinvestment paid from treasury stock (in shares)		5,128		15,404
Cash dividends (in dollars per share)	$ 0.470	$ 0.456	$ 1.391	$ 1.445

CONSOLIDATED STATEMENT OF CASH

CONSOLIDATED STATEMENT OF CASH FLOWS - USD ($) $ in Thousands		9 Months Ended
		Sep. 30, 2021	Sep. 30, 2020	Apr. 17, 2020
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income		$ 22,174	$ 17,876
Adjustments to reconcile net income to net cash provided by operating activities:
Provision for loan losses		1,550	1,500
Depreciation and amortization		840	839
Amortization and accretion of loans and other assets		(3,376)	(2,487)
Amortization and accretion of investment securities		1,637	648
Deferred income taxes		964	359
Investment securities losses (gains), net		(500)	(26)
Earnings on bank owned life insurance		(1,643)	(514)
Vesting of restricted stock		403	281
Originations of loans held for sale		(35,458)	(62,677)
Proceeds from sales of loans held for sale		47,648	45,113
Realized gains on loans sold		(1,109)	(1,282)
Increase (decrease) in accrued interest receivable		767	(1,023)
Decrease in accrued interest payable		(194)	(246)
Other, net		(1,325)	(729)
Net cash provided (used) by operating activities		32,378	(2,368)
Available-for-sale securities:
Proceeds from sales		29,198	18,621
Proceeds from maturity and principal repayments		40,734	55,455
Purchase of securities		(177,000)	(117,166)
Purchase of equity securities		0	(1,439)
Proceeds from sale of equity securities		0	168
Purchase of interest bearing time deposits with other banks		0	(350)
Proceeds from life insurance		3,714	0
Proceeds from matured interest bearing time deposits with other banks		2,484	848
Proceeds from redemption of regulatory stock		3,957	7,923
Purchase of regulatory stock		(2,896)	(6,424)
Net increase in loans		(34,401)	(24,741)
Purchase of premises and equipment		(1,043)	(760)
Proceeds from sale of foreclosed assets held for sale		1,095	669
Acquisition, net of cash paid		0	1,023
Net cash used in investing activities		(134,158)	(66,173)
CASH FLOWS FROM FINANCING ACTIVITIES:
Net increase in deposits		152,111	132,807
Proceeds from long-term borrowings		9,869	20,000
Repayments of long-term borrowings		(21,800)	(3,000)
Net increase (decrease) in short-term borrowed funds		1,287	(17,876)
Purchase of treasury and restricted stock		(894)	(2,120)
Reissuance of treasury stock		0	255
Dividends paid		(5,529)	(4,736)
Net cash provided by financing activities		135,044	125,330
Net increase in cash and cash equivalents		33,264	56,789
CASH AND CASH EQUIVALENTS AT BEGINNING OF PERIOD		68,707	18,520
CASH AND CASH EQUIVALENTS AT END OF PERIOD		101,971	75,309
Supplemental Disclosures of Cash Flow Information:
Interest paid		5,663	6,321
Income taxes paid		4,000	3,500
Loans transferred to foreclosed property		552	32
Right of use asset and liability		487	636
Stock dividend		2,352	$ 1,916
Non-cash assets acquired
Goodwill	[1]	$ 31,376
MidCoast Community Bancorp, Inc [Member]
Non-cash assets acquired
Available-for-sale securities				$ 0
Interest bearing time deposits with other banks				0
Loans				223,235
Premises and equipment				1,787
Accrued interest receivable				586
Bank owned life insurance				3,766
Intangibles				157
Deferred tax asset				3,402
Other assets				2,878
Goodwill				8,080
Total Non-cash assets acquired				243,891
Liabilities assumed
Noninterest-bearing deposits				38,694
Interest-bearing deposits				170,132
Accrued interest payable				164
Borrowed funds				15,497
Other liabilities				1,198
Total liabilities assumed				225,685
Net non-cash assets acquired				18,206
Cash and cash equivalents acquired				$ 8,637
[1]	Excludes fully amortized intangible assets

Basis of Presentation

Basis of Presentation	9 Months Ended
	Sep. 30, 2021
Basis of Presentation [Abstract]
Basis of Presentation	Note 1 – Basis of Presentation Citizens Financial Services, Inc. (individually and collectively with its direct and indirect subsidiaries, the “Company”) is a Pennsylvania corporation and the holding company of its wholly owned subsidiary, First Citizens Community Bank (the “Bank”), and of the Bank’s wholly owned subsidiaries, First Citizens Insurance Agency, Inc. (“First Citizens Insurance”) and 1 st Realty of PA LLC (“Realty”). The accompanying consolidated financial statements have been prepared pursuant to rules and regulations of the Securities and Exchange Commission (“SEC”) and in conformity with U.S. generally accepted accounting principles. Because this report is based on an interim period, certain information and footnote disclosures normally included in financial statements prepared in accordance with U.S. generally accepted accounting principles have been condensed or omitted. Certain of the prior year amounts have been reclassified to conform with the current year presentation. Such reclassifications had no effect on net income or stockholders’ equity. All material inter‑company balances and transactions have been eliminated in consolidation. In the opinion of management of the Company, the accompanying interim consolidated financial statements at September 30, 2021 and for the periods ended September 30, 2021 and 2020 include all adjustments, consisting of only normal recurring adjustments, necessary for a fair presentation of the financial condition and the results of operations at the dates and for the periods presented. In preparing the consolidated financial statements, management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities as of the date of the balance sheet and of revenues and expenses for the periods covered by the Consolidated Statement of Income. The financial performance reported for the Company for the three and nine month periods ended September 30, 2021 is not necessarily indicative of the results to be expected for the full year. This information should be read in conjunction with the Company’s Annual Report on Form 10-K for the year ended December 31, 2020.

Revenue Recognition

Revenue Recognition	9 Months Ended
	Sep. 30, 2021
Revenue Recognition [Abstract]
Revenue Recognition	Note 2 – Revenue Recognition In accordance with ASC 606, Management determined that the primary sources of revenue emanating from interest and dividend income on loans and investments along with noninterest revenue resulting from investment security gains, loan servicing, gains on loans sold and earnings on bank owned life insurances are not within the scope of ASC 606. The main types of noninterest income within the scope of the standard are as follows: • Service charges on deposit accounts – The Company has contracts with its deposit customers where fees are charged if certain parameters are not met. These agreements can be cancelled at any time by either the Company or the deposit customer. Revenue from these transactions is recognized on a monthly basis as the Company has an unconditional right to the fee consideration. The Company also has transaction fees related to specific transactions or activities resulting from a customer request or activity that include overdraft fees, online banking fees, interchange fees, ATM fees and other transaction fees. All of these fees are attributable to specific performance obligations of the Company where the revenue is recognized at a defined point in time upon the completion of the requested service/transaction. • Trust fees – Typical contracts for trust services are based on a fixed percentage of the assets earned ratably over a defined period and billed on a monthly basis. Fees charged to customers’ accounts are recognized as revenue over the period during which the Company fulfills its performance obligation under the contract (i.e., holding client asset in a managed fiduciary trust account). For these accounts, the performance obligation of the Company is typically satisfied by holding and managing the customer’s assets over time. Other fees related to specific customer requests are attributable to specific performance obligations of the Company where the revenue is recognized at a defined point in time, upon completion of the requested service/transaction. • Gains and losses on sale of other real estate owned – Gains and losses are recognized at the completion of the property sale when the buyer obtains control of the real estate and all of the performance obligations of the Company have been satisfied. Evidence of the buyer obtaining control of the asset include transfer of the property title, physical possession of the asset, and the buyer obtaining control of the risks and rewards related to the asset. In situations where the Company agrees to provide financing to facilitate the sale, additional analysis is performed to ensure that the contract for sale identifies the buyer and seller, the asset to be transferred, payment terms, and that the contract has a true commercial substance and that collection of amounts due from the buyer are reasonable. In situations where financing terms are not reflective of current market terms, the transaction price is discounted impacting the gain/loss and the carrying value of the asset. • Brokerage and insurance – Fees includes commissions from the sales of investments and insurance products recognized on a trade date basis as the performance obligation is satisfied at the point in time in which the trade is processed. Additional fees are based on a percentage of the market value of customer accounts and billed on a monthly or quarterly basis. The Company’s performance obligation under the contracts with certain customers is generally satisfied through the passage of time as the Company monitors and manages the assets in the customer’s portfolio and is not dependent on certain return or performance level of the customer’s portfolio. Fees for these services are billed monthly and are recorded as revenue at the end of the month for which the wealth management service has been performed. Other performance obligations (such as the delivery of account statements to customers) are generally considered immaterial to the overall transaction price. The following table depicts the disaggregation of revenue derived from contracts with customers to depict the nature, amount, timing, and uncertainty of revenue and cash flows for the three and nine months ended September 30, 2021 and 2020 (in thousands). All revenue in the table below relates to goods and services transferred at a point in time. Three Months Ended Nine September 30, September 30 Revenue stream 2021 2020 2021 2020 Service charges on deposit accounts Overdraft fees $ 302 282 $ 807 $ 847 Statement fees 57 50 169 156 Interchange revenue 691 616 2,034 1,693 ATM income 100 99 299 241 Other service charges 60 65 170 170 Total Service Charges 1,210 1,112 3,479 3,107 Trust 182 199 674 542 Brokerage and insurance 408 352 1,190 941 Other 139 95 367 261 Total $ 1,939 $ 1,758 $ 5,710 $ 4,851

Earnings per Share

Earnings per Share	9 Months Ended
	Sep. 30, 2021
Earnings per Share [Abstract]
Earnings per Share	Note 3 – Earnings per Share The following table sets forth the computation of earnings per share. Three months ended Nine September 30, September 30 2021 2020 2021 2020 Net income applicable to common stock $ 7,064 $ 8,007 $ 22,174 $ 17,876 Basic earnings per share computation Weighted average common shares outstanding 3,949,508 3,956,997 3,945,962 3,808,264 Earnings per share - basic $ 1.79 $ 2.02 $ 5.62 $ 4.69 Diluted earnings per share computation Weighted average common shares outstanding for basic earnings per share 3,949,508 3,956,997 3,945,962 3,808,264 Add: Dilutive effects of restricted stock 95 - 7 2,025 Weighted average common shares outstanding for dilutive earnings per share 3,949,603 3,956,997 3,945,969 3,810,289 Earnings per share - diluted $ 1.79 $ 2.02 $ 5.62 $ 4.69 For the three months ended September 30, 2021 and 2020, there were 4,977 and 9,480 shares, respectively, related to the restricted stock plan that were excluded from the diluted earnings per share calculations since they were anti-dilutive. These anti-dilutive shares had per share prices ranging from $57.39-$63.19 for the three month period ended September 30, 2021 and per share prices ranging from for the three month period ended September September 30, 2021 and 2020, and shares, respectively, related to the restricted stock plan were excluded from the diluted earnings per share calculations since they were anti-dilutive. These anti-dilutive shares had prices ranging from $ -$ for the nine month period ended September 30, 2021 and prices ranging from $ -$ for the nine month period ended September

Investments

Investments	9 Months Ended
	Sep. 30, 2021
Investments [Abstract]
Investments	Note 4 – Investments The amortized cost, gross unrealized gains and losses, and fair value of investment securities at September 30, 2021 and December 31, 2020 were as follows (in thousands): September 30 2021 Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value Available-for-sale securities: U.S. agency securities $ 67,288 $ 1,352 $ (384 ) $ 68,256 U.S. treasury securities 103,828 238 (347 ) 103,719 Obligations of state and political subdivisions 106,128 2,778 (75 ) 108,831 Corporate obligations 10,882 70 (15 ) 10,937 Mortgage-backed securities in government sponsored entities 105,039 1,062 (801 ) 105,300 Total available-for-sale securities $ 393,165 $ 5,500 $ (1,622 ) $ 397,043 December 31 2020 Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value Available-for-sale securities: U.S. agency securities $ 79,065 $ 2,403 $ (52 ) $ 81,416 U.S. treasury securities 27,442 601 - 28,043 Obligations of state and political subdivisions 100,089 2,938 (55 ) 102,972 Corporate obligations 6,413 96 - 6,509 Mortgage-backed securities in government sponsored entities 74,512 1,874 (137 ) 76,249 Total available-for-sale securities $ 287,521 $ 7,912 $ (244 ) $ 295,189 The following table shows the Company’s gross unrealized losses and fair value of the Company’s investments with unrealized losses that are not deemed to be other-than-temporarily impaired, aggregated by investment category and length of time, which individual securities have been in a continuous unrealized loss position, at September 30, 2021 and December 31, 2020 (in thousands). As of September 30, 2021, the Company owned 96 securities whose fair value was less than their cost basis. September 30 2021 Less than Twelve Months Twelve Months or Greater Total Fair Value Gross Unrealized Losses Fair Value Gross Unrealized Losses Fair Value Gross Unrealized Losses U.S. agency securities $ 9,391 $ (172 ) $ 4,776 $ (212) $ 14,167 $ (384 ) U.S. treasury securities 67,806 (347 ) - - 67,806 (347 ) Obligations of state and political subdivisions 13,289 (49 ) 1,887 (26 ) 15,176 (75 ) Corporate obligations 4,485 (15 ) - - 4,485 (15 ) Mortgage-backed securities in government sponsored entities 41,491 (789 ) 5,216 (12 ) 46,707 (801 ) Total securities $ 136,462 $ (1,372 ) $ 11,879 $ (250 ) $ 148,341 $ (1,622 ) December 31 2020 Fair Value Gross Unrealized Losses Fair Value Gross Unrealized Losses Fair Value Gross Unrealized Losses U.S. agency securities $ 13,720 $ (52 ) $ - $ - $ 13,720 $ (52 ) Obligations of states and political subdivisions 5,407 (55 ) - - 5,407 (55 ) Mortgage-backed securities in government sponsored entities 14,600 (99 ) 5,633 (38 ) 20,233 (137 ) Total securities $ 33,727 $ (206 ) $ 5,633 $ (38 ) $ 39,360 $ (244 ) As of September 30, 2021 and December 31, 2020, the Company’s investment securities portfolio contained unrealized losses on agency securities issued or backed by the full faith and credit of the United States government or are generally viewed as having the implied guarantee of the U.S. government, obligations of states and political subdivisions, corporate obligations, and mortgage backed securities issued by government sponsored entities. For fixed maturity investments management considers whether the present value of cash flows expected to be collected are less than the security’s amortized cost basis (the difference defined as the credit loss), the magnitude and duration of the decline, the reasons underlying the decline and the Company’s intent to sell the security or whether it is more likely than not that the Company would be required to sell the security before its anticipated recovery in fair value, to determine whether the loss in value is other than temporary. Once a decline in value is determined to be other than temporary, if the Company does not intend to sell the security, and it is more likely than not that it will not be required to sell the security before recovery of the security’s amortized cost basis, the charge to earnings is limited to the amount of credit loss. Any remaining difference between fair value and amortized cost (the difference defined as the non-credit portion) is recognized in other comprehensive income, net of applicable taxes. Otherwise, the entire difference between fair value and amortized cost is charged to earnings. The Company has concluded that any impairment of its investment securities portfolio outlined in the above table is not other than temporary and is the result of market interest rate changes, sector credit rating changes, or issuer-specific rating changes that are not expected to result in the non-collection of principal and interest during the period. Proceeds from sales of securities available-for-sale for the nine months ended September , respectively. Proceeds from sales of securities available-for-sale for the three months ended September 30, 2021 and 2020 were and $ , respectively. The gross gains and losses were as follows (in s): Three Months Ended Nine Months Ended September 30, September 30, 2021 2020 2021 2020 Gross gains on available for sale securities $ 252 $ 192 $ 302 $ 309 Gross losses on available for sale securities (90 ) (7 ) (90 ) (7 ) Net gains $ 162 $ 185 $ 212 $ 302 The following table presents the net gains (losses) on the Company’s equity investments recognized in earnings during the three and nine month periods ended September September Three Months Ended September 30, Nine September 30 Equity securities 2021 2020 2021 2020 Net gains (losses) recognized in equity securities during the period $ 72 $ (33 ) $ 288 $ (276 ) Less: Net gains realized on the sale of equity securities during the period - 68 - 68 Net unrealized gains (losses) $ 72 $ (101 ) $ 288 $ (344 ) Investment securities with an approximate carrying value of $288.1 million and $245.4 million at September Actual maturities may differ from contractual maturities because borrowers may have the right to call or prepay obligations with or without call or prepayment penalties. The amortized cost and fair value of debt securities (excludes equity securities) at September Amortized Cost Fair Value Available-for-sale debt securities: Due in one year or less $ 10,484 $ 10,602 Due after one year through five years 92,283 93,835 Due after five years through ten years 136,959 137,577 Due after ten years 153,439 155,029 Total $ 393,165 $ 397,043

Loans

Loans	9 Months Ended
	Sep. 30, 2021
Loans [Abstract]
Loans	Note 5 – Loans The Company grants loans primarily to customers throughout north central, central and south central Pennsylvania and the southern tier of New York. The recently completed MidCoast acquisition has expanded our lending market into Wilmington and Dover, Delaware. Although the Company had a diversified loan portfolio at September and , a substantial portion of its debtors’ ability to honor their contracts is dependent on the economic conditions within these regions. The following table summarizes the primary segments of the loan portfolio and how those segments are analyzed within the allowance for loan losses as of September 30, 2021 and December 31, 2020 (in thousands): September 30 2021 Total Loans Individually evaluated for impairment Loans acquired with deteriorated credit quality Collectively evaluated for impairment Real estate loans: Residential $ 204,853 $ 690 $ 19 $ 204,144 Commercial 657,485 8,761 2,199 646,525 Agricultural 312,442 4,428 1,651 306,363 Construction 68,408 - - 68,408 Consumer 31,042 - - 31,042 Other commercial loans 92,188 462 - 91,726 Other agricultural loans 28,562 991 - 27,571 State and political subdivision loans 47,928 - - 47,928 Total 1,442,908 15,332 3,869 1,423,707 Allowance for loan losses 17,334 213 - 17,121 Net loans $ 1,425,574 $ 15,119 $ 3,869 $ 1,406,586 December 31, 2020 Total Loans Individually evaluated for impairment Loans acquired with deteriorated credit quality Collectively evaluated for impairment Real estate loans: Residential $ 201,911 $ 990 $ 20 $ 200,901 Commercial 596,255 9,183 2,937 584,135 Agricultural 315,158 4,645 1,686 308,827 Construction 35,404 - - 35,404 Consumer 30,277 2 - 30,275 Other commercial loans 114,169 1,335 232 112,602 Other agricultural loans 48,779 1,122 - 47,657 State and political subdivision loans 63,328 - - 63,328 Total 1,405,281 17,277 4,875 1,383,129 Allowance for loan losses 15,815 510 - 15,305 Net loans $ 1,389,466 $ 16,767 $ 4,875 $ 1,367,824 During 2021 the Company continued its participation in the Paycheck Protection Program (“PPP”), administered directly by the U.S. Small Business Administration (the “SBA”). The PPP provides loans to small businesses who were affected by economic conditions as a result of COVID -19 to provide cash-flow assistance to employers who maintain their payroll (including healthcare and certain related expenses), mortgage interest, rent, leases, utilities and interest on existing debt during the COVID -19 emergency. As of September 30, 2021 and December 31, 2020 , the Company had outstanding principal balances of $ million and $ million , respectively, of PPP loans that are included in other commercial loans. During 2021 , the Company originated $ million of loans, of which $ million remain outstanding as of September . The PPP loans are fully guaranteed by the SBA and may be eligible for forgiveness by the SBA to the extent that the proceeds are used to cover eligible payroll costs, interest costs, rent, and utility costs over a period of up to 24 weeks after the loan is made as long as certain conditions are met regarding employee retention and compensation levels. PPP loans deemed eligible for forgiveness by the SBA will be repaid by the SBA to the Company. The SBA has issued guidance for forgiveness with a streamlined approach for loans of $ or less. In accordance with the SBA terms and conditions on these PPP loans, the Company received approximately $ million in fees associated with the processing of the loans outstanding as of September 30,2021 . Upon funding of the loan, these fees were deferred and will be amortized over the life of the loan as an adjustment to yield in accordance with FASB ASC 310-20-25-2 . As of September , $ of deferred fees related to the PPP loans remain to be amortized The Company evaluated whether loans acquired as part of the MidCoast acquisition were within the scope of ASC 310-30 , Receivables-Loans and Debt Securities Acquired with Deteriorated Credit Quality. Purchased credit-impaired loans no material increases or decreases in the expected cash flows of these loans between April 17, 2020 (the “acquisition date”) and September 30, 2021 . The fair value of PCI loans, on the acquisition date, was determined, primarily based on the fair value of loan collateral. The carrying value of purchased loans acquired with deteriorated credit quality as a result of the MidCoast acquisition was $ at September 30, 2021 . On the acquisition date, the preliminary estimate of the unpaid principal balance for all loans evidencing credit impairment acquired in the MidCoast acquisition was $ and the estimated fair value of the loans was $ . Total contractually required payments on these loans, including interest, at the acquisition date was $ . However, the Company’s preliminary estimate of expected cash flows was $ at the acquisition date. At the acquisition date, the Company established a credit risk related non-accretable discount (a discount representing amounts which are not expected to be collected from the customer nor liquidation of collateral) of $ relating to these impaired loans, reflected in the recorded net fair value. Such amount is reflected as a non-accretable fair value adjustment to loans. The Company further estimated the timing and amount of expected cash flows in excess of the estimated fair value and established an accretable discount of $ on the acquisition date relating to these impaired loans. The table below presents the components of the purchase accounting adjustments related to the purchased impaired loans acquired in the MidCoast acquisition as of (in thousands): April 17, 2020 Contractually required principal and interest at acquisition $ 8,801 Non-accretable discount (2,966 ) Expected cash flows 5,835 Accretable discount $ (966 ) Estimated fair value $ 4,869 Changes in the accretable yield for PCI loans were as follows for the three and nine months ended September Three months ended September 30, Nine September 30 2021 2020 2021 2020 Balance at beginning of period $ 584 $ 987 $ 788 $ 89 Acquisition of Midcoast - - - 966 Reclassification of non-accretable discount 29 - 29 - Accretion (135 ) (100 ) (339 ) (168 ) Balance at end of period $ 478 $ 887 $ 478 $ 887 The following table presents additional information regarding loans acquired with specific evidence of deterioration in credit quality under ASC 310-30 (in thousands): September 30, 2021 December 31, 2020 Outstanding balance $ 6,935 $ 8,958 Carrying amount 3,869 4,875 The segments of the Company’s loan portfolio are disaggregated into classes to a level that allows management to monitor risk and performance. Residential real estate mortgages consist primarily of 15 to 30 year first mortgages on residential real estate, while residential real estate home equity loans are consumer purpose installment loans or lines of credit with terms of 15 years or less secured by a mortgage which is often a second lien on residential real estate. Commercial real estate loans are business purpose loans secured by a mortgage on commercial real estate. Agricultural real estate loans are loans secured by a mortgage on real estate used in agriculture production. Construction real estate loans are loans secured by residential, commercial or agricultural real estate used during the construction phase of residential, commercial or agricultural projects. Consumer loans are typically unsecured or primarily secured by assets other than real estate and overdraft lines of credit are typically secured by customer deposit accounts. Other commercial loans are loans for commercial purposes primarily secured by non-real estate collateral. Other agricultural loans are loans for agricultural purposes primarily secured by non-real estate collateral. State and political subdivision loans are loans to state and local municipalities for capital and operating expenses or tax free loans used to finance commercial development. Management considers other commercial loans, other agricultural loans, state and political subdivision loans, commercial real estate loans and agricultural real estate loans which are 90 days or more past due to be impaired. Management will also consider a loan impaired based on other factors it becomes aware of, including the customer’s results of operations and cash flows or if the loan is modified in a troubled debt restructuring. In addition, certain residential mortgages, home equity and consumer loans that are cross collateralized with commercial relationships that are determined to be impaired may also be classified as impaired. Impaired loans are analyzed to determine if it is probable that all amounts will not be collected according to the contractual terms of the loan agreement. If management determines that the value of the impaired loan is less than the recorded investment in the loan (net of previous charge-offs, deferred loan fees or costs and unamortized premium or discount), impairment is recognized through an allocation to the allowance for loan losses or a charge-off to the allowance for loan losses. The following table includes the recorded investment and unpaid principal balances for impaired loan receivables by class, excluding PCI loans, with the associated allowance amount, if applicable (in thousands): September 30 2021 Unpaid Principal Balance Recorded Investment With No Allowance Recorded Investment With Allowance Total Recorded Investment Related Allowance Real estate loans: Mortgages $ 757 $ 561 $ 46 $ 607 $ 7 Home Equity 100 38 45 83 7 Commercial 9,650 7,937 824 8,761 85 Agricultural 4,708 2,734 1,694 4,428 17 Other commercial loans 1,088 366 96 462 34 Other agricultural loans 1,207 13 978 991 63 State and political subdivision loans - - - - - Total $ 17,510 $ 11,649 $ 3,683 $ 15,332 $ 213 December 31, 2020 Unpaid Principal Balance Recorded Investment With No Allowance Recorded Investment With Allowance Total Recorded Investment Related Allowance Real estate loans: Mortgages $ 1,070 $ 740 $ 123 $ 863 $ 9 Home Equity 150 70 57 127 9 Commercial 9,847 8,323 860 9,183 95 Agricultural 4,811 2,799 1,846 4,645 83 Construction - - - - - Consumer 2 2 - 2 - Other commercial loans 1,908 1,094 241 1,335 170 Other agricultural loans 1,262 19 1,103 1,122 144 Total $ 19,050 $ 13,047 $ 4,230 $ 17,277 $ 510 The following tables includes the average balance of impaired loan receivables by class and the income recognized on these receivables for the three and nine month periods ended September 30, 2021 and 2020 (in thousands): September 30, 2021 September 30, 2020 Average Recorded Investment Interest Income Recognized Interest Income Recognized Cash Basis Average Recorded Investment Interest Income Recognized Interest Income Recognized Cash Basis Real estate loans: Mortgages $ 727 $ 12 $ - $ 998 $ 15 $ - Home Equity 106 4 - 142 5 - Commercial 8,902 211 23 10,836 294 20 Agricultural 4,513 64 - 3,718 58 - Consumer 1 - - 3 - - Other commercial loans 876 2 - 1,757 2 - Other agricultural loans 1,069 3 - 1,275 6 - Total $ 16,194 $ 296 $ 23 $ 18,729 $ 380 $ 20 For the Three Months Ended September 30, 2021 September 30, 2020 Average Recorded Investment Interest Income Recognized Interest Income Recognized Cash Basis Average Recorded Investment Interest Income Recognized Interest Income Recognized Cash Basis Real estate loans: Mortgages $ 613 $ 4 $ - $ 900 $ 5 $ - Home Equity 84 1 - 138 2 - Commercial 8,688 77 8 9,436 75 18 Agricultural 4,454 21 - 3,633 18 - Construction - - - - - - Consumer - - - 5 - - Other commercial loans 486 1 - 1,626 - - Other agricultural loans 1,022 - - 1,259 2 - State and political subdivision loans - - - - - - Total $ 15,347 $ 104 $ 8 $ 16,997 $ 102 $ 18 Credit Quality Information For commercial real estate, agricultural real estate, construction, other commercial, other agricultural and state and political subdivision loans, management uses a nine grade internal risk rating system to monitor and assess credit quality. The first five categories are considered not criticized and are aggregated as “Pass” rated. The criticized rating categories utilized by management generally follow bank regulatory definitions. The definitions of each rating are defined below: • Pass (Grades 1-5) – These loans are to customers with credit quality ranging from an acceptable to very high quality and are protected by the current net worth and paying capacity of the obligor or by the value of the underlying collateral. • Special Mention (Grade 6) – This loan grade is in accordance with regulatory guidance and includes loans where a potential weakness or risk exists, which could cause a more serious problem if not corrected. • Substandard (Grade 7) – This loan grade is in accordance with regulatory guidance and includes loans that have a well-defined weakness based on objective evidence and be characterized by the distinct possibility that the Bank will sustain some loss if the deficiencies are not corrected. • Doubtful (Grade 8) – This loan grade is in accordance with regulatory guidance and includes loans that have all the weaknesses inherent in a substandard asset. In addition, these weaknesses make collection or liquidation in full highly questionable and improbable, based on existing circumstances. • Loss (Grade 9) – This loan grade is in accordance with regulatory guidance and includes loans that are considered uncollectible, or of such value that continuance as an asset is not warranted. To help ensure that risk ratings are accurate and reflect the present and future capacity of borrowers to repay the loan as agreed, the Company’s loan rating process includes several layers of internal and external oversight. The Company’s loan officers are responsible for the timely and accurate risk rating of the loans in each of their portfolios at origination and on an ongoing basis under the supervision of management. All commercial, agricultural and state and political relationships over $500,000 are reviewed annually to ensure the appropriateness of the loan grade. In addition, the Company engages an external consultant on at least an annual basis to: 1) review a minimum of 50% of the dollar volume of the commercial, agricultural and municipal loan portfolios on an annual basis, 2) review a sample of new loans originated for over $1.0 million in the last year, 3) review a sample of borrowers with commitments greater than or equal to $1.0 million, 4) review selected loan relationships over $750,000 which are over 30 days past due or classified Special Mention, Substandard, Doubtful, or Loss, and 5) such other loans which management or the consultant deems appropriate. The following tables represent credit exposures by internally assigned grades as of September September 30 2021 Pass Special Mention Substandard Doubtful Loss Ending Balance Real estate loans: Commercial $ 621,044 $ 27,862 $ 8,579 $ - $ - $ 657,485 Agricultural 293,926 12,679 5,837 - - 312,442 Construction 68,408 - - - - 68,408 Other commercial loans 88,080 2,908 1,150 50 - 92,188 Other agricultural loans 26,583 984 995 - - 28,562 State and political subdivision loans 47,724 204 - - - 47,928 Total $ 1,145,765 $ 44,637 $ 16,561 $ 50 $ - $ 1,207,013 December 31, 2020 Pass Special Mention Substandard Doubtful Loss Ending Balance Real estate loans: Commercial $ 563,121 $ 24,329 $ 8,805 $ - $ - $ 596,255 Agricultural 289,216 14,307 11,635 - - 315,158 Construction 35,404 - - - - 35,404 Other commercial loans 106,604 3,808 3,672 85 - 114,169 Other agricultural loans 45,758 1,431 1,590 - - 48,779 State and political subdivision loans 58,649 4,372 307 - - 63,328 Total $ 1,098,752 $ 48,247 $ 26,009 $ 85 $ - $ 1,173,093 For residential real estate mortgages, home equity and consumer loans, credit quality is monitored based on whether the loan is performing or non-performing, which is typically based on the aging status of the loan and payment activity, unless a specific action, such as bankruptcy, repossession, death or significant delay in payment occurs to raise awareness of a possible credit event. Non-performing loans include those loans that are considered nonaccrual, described in more detail below, and all loans past due 90 or more days and still accruing. The following table presents the recorded investment in those loan classes based on payment activity as of September September 30 2021 Performing Non-performing PCI Total Real estate loans: Mortgages $ 151,907 $ 610 $ 19 $ 152,536 Home Equity 52,256 61 - 52,317 Consumer 31,040 2 - 31,042 Total $ 235,203 $ 673 $ 19 $ 235,895 December 31, 2020 Performing Non-performing PCI Total Real estate loans: Mortgages $ 145,843 $ 1,039 $ 20 $ 146,902 Home Equity 54,961 48 - 55,009 Consumer 30,247 30 - 30,277 Total $ 231,051 $ 1,117 $ 20 $ 232,188 Aging Analysis of Past Due Loan Receivables Management further monitors the performance and credit quality of the loan portfolio by analyzing the age of the portfolio as determined by the length of time a recorded payment is past due. The following table includes an aging analysis of the recorded investment of past due loan receivables as of September September 30 2021 30-59 Days Past Due 60-89 Days Past Due 90 Days Or Greater Total Past Due Current PCI Total Loans Receivables 90 Days or Greater and Accruing Real estate loans: Mortgages $ 340 $ 110 $ 200 $ 650 $ 151,867 $ 19 $ 152,536 $ 37 Home Equity 18 8 49 75 52,242 - 52,317 44 Commercial 668 94 2,254 3,016 652,270 2,199 657,485 - Agricultural 530 10 1,358 1,898 308,893 1,651 312,442 - Construction - - - - 68,408 - 68,408 - Consumer 104 - 2 106 30,936 - 31,042 2 Other commercial loans 52 - 366 418 91,770 - 92,188 - Other agricultural loans 2 33 - 35 28,527 - 28,562 - State and political subdivision loans - - - - 47,928 - 47,928 - Total $ 1,714 $ 255 $ 4,229 $ 6,198 $ 1,432,841 $ 3,869 $ 1,442,908 $ 83 Loans considered non-accrual $ 477 $ 10 $ 4,146 $ 4,633 $ 4,225 $ - $ 8,858 Loans still accruing 1,237 245 83 1,565 1,428,616 3,869 1,434,050 Total $ 1,714 $ 255 $ 4,229 $ 6,198 $ 1,432,841 $ 3,869 $ 1,442,908 December 31, 2020 30-59 Days Past Due 60-89 Days Past Due 90 Days Or Greater Total Past Due Current PCI Total Loans Receivables 90 Days or Greater and Accruing Real estate loans: Mortgages $ 864 $ 414 $ 518 $ 1,796 $ 145,086 $ 20 $ 146,902 $ 252 Home Equity 152 62 34 248 54,761 - 55,009 23 Commercial 836 439 1,822 3,097 590,221 2,937 596,255 70 Agricultural 2,283 - 1,329 3,612 309,860 1,686 315,158 150 Construction - - - - 35,404 - 35,404 - Consumer 147 9 30 186 30,091 - 30,277 30 Other commercial loans 930 - 133 1,063 112,874 232 114,169 - Other agricultural loans 1,044 - - 1,044 47,735 - 48,779 - State and political subdivision loans - - - - 63,328 - 63,328 - Total $ 6,256 $ 924 $ 3,866 $ 11,046 $ 1,389,360 $ 4,875 $ 1,405,281 $ 525 Loans considered non-accrual $ 3,032 $ 28 $ 3,341 $ 6,401 $ 4,331 $ - $ 10,732 Loans still accruing 3,224 896 525 4,645 1,385,029 4,875 1,394,549 Total $ 6,256 $ 924 $ 3,866 $ 11,046 $ 1,389,360 $ 4,875 $ 1,405,281 Nonaccrual Loans Loans are considered for non-accrual status upon reaching 90 days delinquency, although the Company may be receiving partial payments of interest and partial repayments of principal on such loans, or if full payment of principal and interest is not expected. Additionally, if management is made aware of other information including bankruptcy, repossession, death, or legal proceedings, the loan may be placed on non-accrual status. If a loan is 90 days or more past due and is well secured and in the process of collection, it may still be considered accruing. The following table reflects the loan receivables, excluding PCI loans, on non-accrual status as of September September 30, 2021 December 31, 2020 Real estate loans: Mortgages $ 573 $ 787 Home Equity 17 25 Commercial 3,778 4,529 Agricultural 3,196 3,133 Other commercial loans 416 1,284 Other agricultural loans 878 974 $ 8,858 $ 10,732 Loan Modifications Related to COVID-19 The Company has elected to follow the loan modification guidance under Section 4013 of the CARES Act with regard to COVID-19 modifications made between March 1, 2020 and the earlier of either January 1, 2022 or the 60th day after the end of the COVID-19 national emergency. Under section 4013 of the CARES Act, loans less than 30 days past due as of December 31, 2019 will be considered current for COVID-19 modifications. A financial institution can then suspend the requirements under GAAP for loan modifications related to COVID-19 that would otherwise be categorized as a TDR, and suspend any determination of a loan modified as a result of COVID-19 as being a TDR, including the requirement to determine impairment for accounting purposes. Similarly, the Financial Accounting Standards Board has confirmed that short-term modifications made on a good-faith basis in response to COVID-19 to loan customers who were current prior to any relief are not TDRs. A modification of six months or less is considered to be a short-term loan modification. In response to the COVID-19 pandemic, the Company has prudently executed loan modifications for existing loan customers, which includes deferrals of interest and in certain cases deferrals of principal and interest. The following table presents information regarding loans which were subject to a loan modification related to COVID-19 during 2021 , with balances as of December 31, 2020 and September , as well as the balance by modification type as of September Number of loans Balance as of December 31, 2020 Number of loans Balance as of September 30, 2021 Principal and Interest Deferral Principal Deferral % of loans as of September 30, 2021 Real estate loans: Mortgages 1 $ 209 - $ - $ - $ - 0.00 % Home Equity 1 49 - - - - 0.00 % Commercial 12 26,039 - - - - 0.97 % Agricultural 3 181 - - - - 0.00 % Other commercial loans 2 249 - - - - 0.00 % Total 19 $ 26,727 - $ - $ - $ - 0.00 % Troubled Debt Restructurings In situations where, for economic or legal reasons related to a borrower’s financial difficulties, management may grant a concession for other than an insignificant period of time to the borrower that would not otherwise be considered, the related loan is classified as a Troubled Debt Restructuring (TDR). Management strives to identify borrowers in financial difficulty early and work with them to structure more affordable terms before their loan reaches nonaccrual status. These restructured terms may include rate reductions, principal forgiveness, payment forbearance and other actions intended to minimize the economic loss and to avoid foreclosure or repossession of the collateral. In cases where borrowers are granted new terms that provide for a reduction of interest or principal, or both, management measures any impairment on the restructuring by calculating the present value of the revised loan terms and comparing this balance to the Company’s investment in the loan prior to the restructuring. As these loans are individually evaluated, they are excluded from pooled portfolios when calculating the allowance for loan and lease losses and a separate allocation within the allowance for loan and lease losses is provided. Management continually evaluates loans that are considered TDRs, including payment history under the modified loan terms, the borrower’s ability to continue to repay the loan based on continued evaluation of their operating results and cash flows from operations. As of September Loan modifications that are considered TDRs completed during the nine months ended September and the three and nine months ended September 30, 2020 were as follows (dollars in thousands): For the Nine Months Ended September 30, 2021 Number of contracts Pre-modification Outstanding Recorded Investment Post-Modification Outstanding Recorded Investment Interest Modification Term Modification Interest Modification Term Modification Interest Modification Term Modification Real estate loans: Commercial - 3 $ - $ 1,407 $ - $ 1,407 Total - 3 $ - $ 1,407 $ - $ 1,407 For the Three Months Ended September 30, 2020 Number of contracts Pre-modification Outstanding Recorded Investment Post-Modification Outstanding Recorded Investment Interest Modification Term Modification Interest Modification Term Modification Interest Modification Term Modification Real estate loans: Commercial - 1 $ - $ 276 $ - $ 276 Consumer - 1 - 3 - 3 Total - 2 $ - $ 279 $ - $ 279 For the Nine Months Ended September 30, 2020 Number of contracts Pre-modification Outstanding Recorded Investment Post-Modification Outstanding Recorded Investment Interest Modification Term Modification Interest Modification Term Modification Interest Modification Term Modification Real estate loans: Commercial - 3 $ - $ 682 $ - $ 682 Agricultural - 1 - 150 - 150 Consumer - 1 - 3 - 3 Total - 5 $ - $ 835 $ - $ 835 There were no loan modifications that were considered TDRs during the three months ended September 30, 2021. Recidivism, or the borrower defaulting on its obligation pursuant to a modified loan, results in the loan once again becoming a non-accrual loan. Recidivism on modified loans occurs at a notably higher rate than do defaults on new origination loans, so modified loans present a higher risk of loss than do new origination loans. The following table presents the recorded investment in loans that were modified as TDRs during each 12-month period prior to the current reporting periods, which began January 1, 2020 and 2019 (9 month periods) and July 1, 2021 and 2020 (3 month periods), respectively, and that subsequently defaulted during these reporting periods (dollars in thousands): For the Three Months Ended For the Nine Months Ended September 30, 2021 September 30, 2020 September 30, 2021 September 30, 2020 Number of contracts Recorded investment Number of contracts Recorded investment Number of contracts Recorded investment Number of contracts Recorded investment Real estate loans: Commercial - $ - 1 $ 110 - $ - 1 $ 110 Total recidivism - $ - 1 $ 110 - $ - 1 $ 110 Allowance for Loan Losses The following table segregates the allowance for loan losses (ALLL) into the amount required for loans individually evaluated for impairment and the amount required for loans collectively evaluated for impairment as of September 30, 2021 and December 31, 2020, respectively (in thousands): September 30, 2021 December 31, 2020 Individually evaluated for impairment Collectively evaluated for impairment Total Individually evaluated for impairment Collectively evaluated for impairment Total Real estate loans: Residential $ 14 $ 1,176 $ 1,190 $ 18 $ 1,156 $ 1,174 Commercial 85 7,593 7,678 95 6,121 6,216 Agricultural 17 4,729 4,746 83 4,870 4,953 Construction - 538 538 - 122 122 Consumer - 318 318 - 321 321 Other commercial loans 34 1,097 1,131 170 1,056 1,226 Other agricultural loans 63 385 448 144 720 864 State and political subdivision loans - 296 296 - 479 479 Unallocated - 989 989 - 460 460 Total $ 213 $ 17,121 $ 17,334 $ 510 $ 15,305 $ 15,815 The following tables roll forward the balance of the ALLL by portfolio segment for the three and nine months ended September 30, 2021 and 2020, respectively (in thousands): For the three months ended September 30, 2021 Balance at June 30, 2021 Charge-offs Recoveries Provision Balance at September 30, 2021 Real estate loans: Residential $ 1,174 $ - $ - $ 16 $ 1,190 Commercial 7,106 - - 572 7,678 Agricultural 4,706 - - 40 4,746 Construction 496 - - 42 538 Consumer 85 (7 ) 4 236 318 Other commercial loans 1,328 - 6 (203 ) 1,131 Other agricultural loans 583 - - (135 ) 448 State and political subdivision loans 404 - - (108 ) 296 Unallocated 1,049 - - (60 ) 989 Total $ 16,931 $ (7 ) $ 10 $ 400 $ 17,334 For the three months ended September 30, 2020 Balance at June 30, 2020 Charge-offs Recoveries Provision Balance at September 30, 2020 Real estate loans: Residential $ 1,206 $ - $ - $ 13 $ 1,219 Commercial 4,944 (220 ) 3 579 5,306 Agricultural 5,061 (4 ) 19 (270 ) 4,806 Construction 81 - - 4 85 Consumer 362 (12 ) 3 (1 ) 352 Other commercial loans 1,201 (1 ) 4 26 1,230 Other agricultural loans 821 - - (86 ) 735 State and political subdivision loans 547 - - (33 ) 514 Unallocated 604 - - 318 922 Total $ 14,827 $ (237 ) $ 29 $ 550 $ 15,169 For the nine months ended September 30, 2021 Balance at December 31, 2020 Charge-offs Recoveries Provision Balance at September 30, 2021 Real estate loans: Residential $ 1,174 $ - $ - $ 16 $ 1,190 Commercial 6,216 - 89 1,373 7,678 Agricultural 4,953 - - (207 ) 4,746 Construction 122 - - 416 538 Consumer 321 (16 ) 16 (3 ) 318 Other commercial loans 1,226 (133 ) 13 25 1,131 Other agricultural loans 864 - - (416 ) 448 State and political subdivision loans 479 - - (183 ) 296 Unallocated 460 - - 529 989 Total $ 15,815 $ (149 ) $ 118 $ 1,550 $ 17,334 For the nine months ended September 30, 2020 Balance at December 31, 2019 Charge-offs Recoveries Provision Balance at September 30, 2020 Real estate loans: Residential $ 1,114 $ - $ - $ 105 $ 1,219 Commercial 4,549 (221 ) 37 941 5,306 Agricultural 5,022 (4) 19 (231) 4,806 Construction 43 - - 42 85 Consumer 112 (30 ) 15 255 352 Other commercial loans 1,255 (1) 9 (33 ) 1,230 Other agricultural loans 961 - - (226 ) 735 State and political subdivision loans 536 - - (22) 514 Unallocated 253 - - 669 922 Total $ 13,845 $ (256 ) $ 80 $ 1,500 $ 15,169 The Company allocates the ALLL based on the factors described below, which conform to the Company’s loan classification policy and credit quality measurements. In reviewing risk within the Company’s loan portfolio, management has determined there to be several different risk categories within the loan portfolio. The ALLL consists of amounts applicable to: (i) residential real estate loans; (ii) residential real estate home equity loans; (iii) commercial real estate loans; (iv) agricultural real estate loans; (v) real estate construction loans; (vi) other commercial and agricultural loans; (vii) consumer loans; (viii) other agricultural loans and (ix) state and political subdivision loans. Factors considered in this process include general loan terms, collateral, and availability of historical data to support the analysis. Historical loss percentages are calculated and used as the basis for calculating allowance allocations. Certain qualitative factors are evaluated to determine additional inherent risks in the loan portfolio, which are not necessarily reflected in the historical loss percentages. These factors are then added to the historical allocation percentage to get the adjusted factor to be applied to non-classified loans. The following qualitative factors are analyzed: • Level of and trends in delinquencies and impaired/classified loans ▪ Change in volume and severity of past due loans ▪ Volume and severity of non-accrual loans ▪ Volume and severity of classified, adversely or graded loans; • Level of and trends in charge-offs and recoveries; • Trends in volume, terms and nature of the loan portfolio; • Effects of any changes in risk selection and underwriting standards and any other changes in lending and recovery policies, procedures and practices; • Changes in the quality of the Company’s loan review system; • Experience, ability and depth of lending management and other relevant staff; • National, state, regional and local economic trends and business conditions ▪ General economic conditions ▪ Unemployment rates ▪ Inflation rate/ Consumer Price Index ▪ Changes in values of underlying collateral for collateral-dependent loans; • Industry conditions including the effects of external factors such as competition, legal, and regulatory requirements on the level of estimated credit losses; • Existence and effect of any credit concentrations, and changes in the level of such concentrations; and • Any change in the level of board oversight. The Company analyzes its loan portfolio at least each quarter to determine the adequacy of its ALLL. Loans determined to be TDRs are impaired and for purposes of estimating the ALLL must be individually evaluated for impairment. In calculating the impairment, the Company calculates the present value utilizing an analysis of discounted cash flows. If the present value calculated is below the recorded investment of the loan, impairment is recognized by a charge to the provision for loan and lease losses and a credit to the ALLL. For the three months ended September 30, 2021, the allowance for commercial real estate loans increased due to loans acquired as part of the MidCoast acquisition maturing and then renewed and becoming subject to the Company’s allowance calculation. The factor related to volume and severity of past due loans was decreased for other commercial loans due to a decrease in past due loans. The factor rela

Goodwill and Other Intangible A

Goodwill and Other Intangible Assets	9 Months Ended
	Sep. 30, 2021
Goodwill and Other Intangible Assets [Abstract]
Goodwill and Other Intangible Assets	Note 6 – Goodwill and Other Intangible Assets The following table provides the gross carrying value and accumulated amortization of intangible assets as of September 30, 2021 and December 31, 2020 (in thousands): September 30, 2021 December 31, 2020 Gross carrying value Accumulated amortization Net carrying value Gross carrying value Accumulated amortization Net carrying value Amortized intangible assets (1): MSRs $ 2,513 $ (1,335 ) $ 1,178 $ 2,153 $ (1,131 ) $ 1,022 Core deposit intangibles 1,943 (1,444 ) 499 1,943 (1,297 ) 646 Total amortized intangible assets $ 4,456 $ (2,779 ) $ 1,677 $ 4,096 $ (2,428 ) $ 1,668 Unamortized intangible assets: Goodwill $ 31,376 $ 31,376 ( ) Excludes fully amortized intangible assets The following table provides the current year and estimated future amortization expense for amortized intangible assets for the next five years (in thousands). We based our projections of amortization expense shown below on existing asset balances at September 30, 2021. Future amortization expense may vary from these projections: MSRs Core deposit intangibles Total Three months ended September 30 2021 $ 65 $ 49 $ 114 Nine September 30 2021 204 147 351 Three months ended September 30 2020 46 57 103 Nine September 30 2020 144 162 306 Estimate for year ending December 31, Remaining 2021 81 45 126 2022 289 156 445 2023 230 121 351 2024 181 85 266 2025 137 50 187 Thereafter 260 42 302 Total $ 1,178 $ 499 $ 1,677

Employee Benefit Plans

Employee Benefit Plans	9 Months Ended
	Sep. 30, 2021
Employee Benefit Plans [Abstract]
Employee Benefit Plans	Note 7 – Employee Benefit Plans For additional detailed disclosure on the Company’s pension and employee benefits plans, please refer to Note 11 of the Company’s Consolidated Financial Statements included in the 2020 Annual Report on Form 10-K. Noncontributory Defined Benefit Pension Plan The Bank sponsors a trusteed noncontributory defined benefit pension plan (“Pension Plan”) covering substantially all employees and officers hired prior to January 1, 2007. The Bank’s funding policy is to make annual contributions, if needed, based upon the funding formula developed by the plans’ actuary. Any employee with a hire date of January 1, 2007 or later is not eligible to participate in the Pension Plan. In lieu of the Pension Plan, employees with a hire date of January 1, 2007 or later are eligible to receive, after meeting certain length of service requirements, an annual discretionary 401(k) plan contribution from the Bank equal to a percentage of an employee’s base compensation. The contribution amount, if any, is placed in a separate account within the 401(k) plan and is subject to a vesting requirement. For employees who are eligible to participate in the Pension Plan, the Pension Plan requires benefits to be paid to eligible employees based primarily upon age and compensation rates during employment. Upon retirement or other termination of employment, employees can elect either an annuity benefit or a lump sum distribution of vested benefits in the Pension Plan. The following sets forth the components of net periodic benefit costs of the Pension Plan and the line item on the Consolidated Statement of Income where such amounts are included, for the three and nine months ended September 30, 2021 and 2020, respectively (in thousands): Three Months Ended September 30, Nine September 30 2021 2020 2021 2020 Affected line item on the Consolidated Statement of Income Service cost $ 78 $ 82 $ 303 $ 247 Salary and Employee Benefits Interest cost 55 83 215 249 Other Expenses Expected return on plan assets (208 ) (215 ) (712 ) (646 ) Other Expenses Partial Settlement - - - 307 Other Expenses Net amortization and deferral 94 59 267 175 Other Expenses Net periodic benefit cost $ 19 $ 9 $ 73 $ 332 The Bank does not expect to contribute to the Pension Plan during 2021 . Restricted Stock Plan The Company maintains a Restricted Stock Plan (the “Plan”) whereby employees and non-employee corporate directors are eligible to receive awards of restricted stock based upon performance related requirements. Awards granted under the Plan are in the form of the Company’s common stock and are subject to certain vesting requirements including continuous employment or service with the Company. In April of 2016, the Company’s stockholders authorized a total of 150,000 shares of the Company’s common stock to be made available under the Plan. As of September 30, 2021, 119,637 shares remain available to be issued under the Plan. The Plan assists the Company in attracting, retaining and motivating employees to make substantial contributions to the success of the Company and to increase the emphasis on the use of equity as a key component of compensation. The following table details the vesting, awarding and forfeiting of restricted stock during the three and nine months ended September 30, 2021: Three months Nine Unvested Shares Weighted Average Market Price Unvested Shares Weighted Average Market Price Outstanding, beginning of period 6,622 $ 57.74 10,202 $ 55.93 Granted 795 63.12 4,414 60.21 Forfeited - - (60 ) (54.07 ) Vested - - (7,139 ) (56.44 ) Outstanding, end of period 7,417 $ 58.32 7,417 $ 58.32 Compensation expense related to restricted stock is recognized, based on the market price of the stock at the grant date, over the vesting period. Compensation expense related to restricted stock was $ and $ for the nine months ended September 30, 2021 and 2020, respectively. For the three months ended September 30, 2021 and 2020 compensation expense totaled and respectively. At 30, 2021, the total compensation cost related to nonvested awards that had not yet been recognized was $ , which is expected to be recognized over the next .

Accumulated Comprehensive Incom

Accumulated Comprehensive Income	9 Months Ended
	Sep. 30, 2021
Accumulated Comprehensive Income [Abstract]
Accumulated Comprehensive Income	Note 8 – Accumulated Comprehensive Income The following tables present the changes in accumulated other comprehensive income by component, net of tax, for the three and nine months ended September 30, 2021 and 2020 (in thousands): Nine months ended September 30, 2021 Unrealized gain (loss) on available for sale securities (a) Defined Benefit Pension Items (a) Unrealized loss on interest rate swap (a) Total Balance as of December 31, 2020 $ 6,058 $ (3,462 ) $ (9 ) $ 2,587 Other comprehensive income (loss) before reclassifications (net of tax) (2,827 ) - 1,175 (1,652 ) Amounts reclassified from accumulated other comprehensive income (loss) (net of tax) (167 ) 201 - 34 Net current period other comprehensive income (loss) (2,994 ) 201 1,175 (1,618 ) Balance as of September 30 2021 $ 3,064 $ (3,261 ) $ 1,166 $ 969 Nine months ended September 30, 2020 Unrealized gain (loss) on available for sale securities (a ) Defined Benefit Pension Items (a) Unrealized loss on interest rate swap (a) Total Balance as of December 31, 2019 $ 2,290 $ (2,919 ) $ - $ (629 ) Other comprehensive income (loss) before reclassifications (net of tax) 3,705 - (353 ) 3,352 Amounts reclassified from accumulated other comprehensive income (loss) (net of tax) (239 ) 381 - 142 Net current period other comprehensive income (loss) 3,466 381 (353 ) 3,494 Balance as of September 30 2020 $ 5,756 $ (2,538 ) $ (353 ) $ 2,865 Three months ended September 30, 2021 Unrealized gain (loss) on available for sale securities (a) Defined Benefit Pension Items (a) Unrealized loss on interest rate swap (a) Total Balance as of June 30, 2021 $ 3,923 $ (3,326 ) $ 1,013 $ 1,610 Other comprehensive income (loss) before reclassifications (net of tax) (731 ) - 153 (578 ) Amounts reclassified from accumulated other comprehensive income (loss) (net of tax) (128 ) 65 - (63 ) Net current period other comprehensive income (loss) (859 ) 65 153 (641 ) Balance as of September 30, 2021 $ 3,064 $ (3,261 ) $ 1,166 $ 969 Three months ended September 30, 2020 Unrealized gain (loss) on available for sale securities (a) Defined Benefit Pension Items (a) Unrealized loss on interest rate swap (a) Total Balance as of June 30, 2020 $ 5,938 $ (2,585 ) $ (446 ) $ 2,907 Other comprehensive income (loss) before reclassifications (net of tax) (35 ) - 93 58 Amounts reclassified from accumulated other comprehensive income (loss) (net of tax) (147 ) 47 - (100 ) Net current period other comprehensive income (loss) (182 ) 47 93 (42 ) Balance as of September 30 2020 $ 5,756 $ (2,538 ) $ (353 ) $ 2,865 (a) Amounts in parentheses indicate debits on the Consolidated Balance Sheet. The following table presents the significant amounts reclassified out of each component of accumulated other comprehensive income (loss) for the three and nine months ended September 30, 2021 and 2020 (in thousands): Details about accumulated other comprehensive income (loss) Amount reclassified from accumulated comprehensive income (loss) (a) Affected line item in the Consolidated Statement of Income Three Months Ended September 30, 2021 2020 Unrealized gains and losses on available for sale securities $ 162 $ 185 Available for sale securities gains, net (34 ) (38 ) Provision for income taxes $ 128 $ 147 Defined benefit pension items $ (81 ) $ (59 ) Other expenses 16 12 Provision for income taxes $ (65 ) $ (47 ) Total reclassifications $ 63 $ 100 Nine Months Ended September 30, 2021 2020 Unrealized gains and losses on available for sale securities $ 212 $ 302 Available for sale securities gains, net (45 ) (63 ) Provision for income taxes $ 167 $ 239 Defined benefit pension items $ (254 ) $ (482 ) Other expenses 53 101 Provision for income taxes $ (201 ) $ (381 ) Total reclassifications $ (34 ) $ (142 ) (a) Amounts in parentheses indicate expenses and other amounts indicate income on the Consolidated Statement of Income

Fair Value Measurements

Fair Value Measurements	9 Months Ended
	Sep. 30, 2021
Fair Value Measurements [Abstract]
Fair Value Measurements	Note 9 – Fair Value Measurements The Company has established a hierarchal disclosure framework associated with the level of pricing observability utilized in measuring assets and liabilities at fair value. The three broad levels defined by this hierarchy are as follows: Level I: Quoted prices are available in active markets for identical assets or liabilities as of the reported date. Level II: Pricing inputs are other than quoted prices in active markets, which are either directly or indirectly observable as of the reported date. The nature of these assets and liabilities include items for which quoted prices are available but traded less frequently, and items that are fair valued using other financial instruments, the parameters of which can be directly observed. Level III: Assets and liabilities that have little to no pricing observability as of the reported date. These items do not have two-way markets and are measured using management’s best estimate of fair value, where the inputs into the determination of fair value require significant management judgment or estimation. A description of the valuation methodologies used for instruments measured at fair value, as well as the general classification of such instruments pursuant to the valuation hierarchy, is set forth below. In general, fair value is based upon quoted market prices, where available. If such quoted market prices are not available, fair value is based upon internally developed models that primarily use, as inputs, observable market-based parameters. Valuation adjustments may be made to ensure that financial instruments are recorded at fair value. These adjustments may include amounts to reflect counterparty credit quality, the Company’s creditworthiness, among other things, as well as unobservable parameters. Any such valuation adjustments are applied consistently over time. Our valuation methodologies may produce a fair value calculation that may not be indicative of net realizable value or reflective of future fair values. While management believes the Company’s valuation methodologies are appropriate and consistent with other market participants, the use of different methodologies or assumptions to determine the fair value of certain financial instruments could result in a different estimate of fair value at the reporting date. Transfers between levels of the fair value hierarchy are recognized on the actual date of the event or circumstances that caused the transfer, which generally coincides with the Company’s monthly and/or quarterly valuation process. Assets and Liabilities Required to be Measured at Fair Value on a Recurring Basis The fair values of equity securities and securities available for sale are determined by quoted prices in active markets, when available, and classified as Level I. If quoted market prices are not available, the fair value is determined by a matrix pricing, which is a mathematical technique, widely used in the industry to value debt securities without relying exclusively on quoted prices for the specific securities but rather by relying on the securities’ relationship to other benchmark quoted securities and classified as Level II. The fair values consider observable data that may include dealer quotes, market spreads, cash flows, the U.S. Treasury yield curve, live trading levels, trade execution data, market consensus prepayment speeds, credit information and the bond’s terms and conditions, among other things. The following tables present the assets and liabilities reported on the Consolidated Balance Sheet at their fair value on a recurring basis as of September 30, 2021 and December 31, 2020 by level within the fair value hierarchy (in thousands). Financial assets and liabilities are classified in their entirety based on the lowest level of input that is significant to the fair value measurement. September 30 2021 Level I Level II Level III Total Fair value measurements on a recurring basis: Assets: Equity securities $ 2,219 $ - $ - $ 2,219 Available for sale securities: U.S. Agency securities - 68,256 - 68,256 U.S. Treasury securities 103,719 - - 103,719 Obligations of state and political subdivisions - 108,831 - 108,831 Corporate obligations - 10,937 - 10,937 Mortgage-backed securities in government sponsored entities - 105,300 - 105,300 Other Assets Derivative instruments - 3,390 - 3,390 Liabilities: Derivative instruments - (1,913 ) - (1,913 ) December 31, 2020 Level I Level II Level III Total Fair value measurements on a recurring basis: Assets: Equity securities $ 1,931 $ - $ - $ 1,931 Available for sale securities: U.S. Agency securities - 81,416 - 81,416 U.S. Treasuries securities 28,043 - - 28,043 Obligations of state and political subdivisions - 102,972 - 102,972 Corporate obligations - 6,509 - 6,509 Mortgage-backed securities in government sponsored entities - 76,249 - 76,249 Derivative instruments - 1,111 - 1,111 Liabilities: Derivative instruments - (1,122 ) - (1,122 ) Assets and Liabilities Required to be Measured and Reported at Fair Value on a Nonrecurring Basis Assets measured at fair value on a nonrecurring basis as of September 30, 2021 and December 31, 2020 are included in the table below (in thousands) September 30 2021 Level I Level II Level III Total Impaired Loans $ - $ - $ 3,031 $ 3,031 Other real estate owned - - 631 631 December 31, 2020 Level I Level II Level III Total Impaired Loans $ - $ - $ 3,243 $ 3,243 Other real estate owned - - 1,700 1,700 • Impaired Loans - September 30, 2021 and December 31, 2020, respectively • Other Real Estate Owned (OREO) – The following table provides a listing of the significant unobservable inputs used in the fair value measurement process for items valued utilizing Level III techniques (dollars in thousands). September 30 2021 Fair Value Valuation Technique(s) Unobservable input Range Weighted average Impaired Loans $ 3,031 Appraised Collateral Values Discount for time since appraisal 0-100 % 15.89 % Selling costs 5%-10 % 9.56 % Holding period 0 - 12 months 11.91 months Other real estate owned 631 Appraised Collateral Values Discount for time since appraisal 20-41 % 39.67 % December 31, 2020 Fair Value Valuation Technique(s) Unobservable input Range Weighted average Impaired Loans 3,243 Appraised Collateral Values Discount for time since appraisal 0-100 % 20.61 % Selling costs 5%-10 % 9.51 % Holding period 6 - 12 months 11.65 months Other real estate owned 1,700 Appraised Collateral Values Discount for time since appraisal 20-31 % 28.67 % Financial Instruments Not Required to be Measured or Reported at Fair Value The carrying amount and fair value of the Company’s financial instruments that are not required to be measured or reported at fair value on a recurring basis are as follows (in thousands): September 30, 2021 Carrying Amount Fair Value Level I Level II Level III Financial assets: Interest bearing time deposits with other banks $ 11,274 $ 11,274 $ - $ - $ 11,274 Loans held for sale 3,199 3,199 - - 3,199 Net loans 1,425,574 1,430,157 - - 1,430,157 Financial liabilities: Deposits 1,740,969 1,742,914 1,407,228 - 335,686 Borrowed funds 78,200 77,000 - - 77,000 December 31, 2020 Carrying Amount Fair Value Level I Level II Level III Financial assets: Interest bearing time deposits with other banks $ 13,758 $ 13,758 $ - $ - $ 13,758 Loans held for sale 14,640 14,640 - - 14,640 Net loans 1,389,466 1,404,166 - - 1,404,166 Financial liabilities: Deposits 1,588,858 1,593,738 1,207,666 - 386,075 Borrowed funds 88,838 88,263 - - 88,263 The carrying amounts for cash and due from banks, bank owned life insurance, regulatory stock, accrued interest receivable and payable approximate fair value and are considered Level I measurements.

Recent Accounting Pronouncement

Recent Accounting Pronouncements	9 Months Ended
	Sep. 30, 2021
Recent Accounting Pronouncements [Abstract]
Recent Accounting Pronouncements	Note 10 – Recent Accounting Pronouncements In June 2016, the FASB issued ASU 2016-13, Financial Instruments - Credit Losses: Measurement of Credit Losses on Financial Instruments Financial Instruments ‒ Credit Losses (Topic 326), Derivatives and Hedging (Topic 815), and Leases (Topic 842) In January 2017, the FASB issued ASU 2017-04, Simplifying the Test for Goodwill Impairment Financial Instruments ‒ Credit Losses (Topic 326), Derivatives and Hedging (Topic 815), and Leases (Topic 842) Intangibles – Goodwill and Other In April 2019, the FASB issued ASU 2019-04, Codification Improvements to Topic 326, Financial Instruments – Credit Losses, Topic 815, Derivatives and Hedging, and Topic 825, Financial Instruments, Topic 326, Financial Instruments – Credit Losses Topic 815, Derivatives and Hedging Topic 825, Financial Instruments Financial Instruments ‒ Credit Losses (Topic 326), Derivatives and Hedging (Topic 815), and Leases (Topic 842) In May 2019, the FASB issued ASU 2019-05, Financial Instruments – Credit Losses, Topic 326 Financial Instruments ‒ Credit Losses (Topic 326), Derivatives and Hedging (Topic 815), and Leases (Topic 842) In November 2019, the FASB issued ASU 2019-11, Codification Improvements to Topic 326, Financial Instruments – Credit Losses In January 2020, the FASB issued ASU 2020-1, Investments – Equity Securities (Topic 321), Investments – Equity Method and Joint Ventures (Topic 323), and Derivatives and Hedging (Topic 815) In March 2020, the FASB issued ASU 2020-3 , Codification Improvements to Financial Instruments. Financial Instruments In March 2020, the FASB issued ASU 2020-4, Reference Rate Reform (Topic 848): Facilitation of the Effects of Reference Rate Reform on Financial Reporting, March 2020 In August 2020, the FASB issued ASU 2020-6, Debt – Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging – Contracts in Entity’s Own Equity (Subtopic 815-40) s beginning after December 15, 2020, and interim periods within those fiscal years. This Update is not expected to have a significant impact on the Company’s financial statements. In Codification Improvements In January 2021, the FASB issued ASU 2021-01, Reference Rate Reform (Topic 848) In May 2021, the FASB issued ASU 2021-04, Earnings Per Share (Topic 260), Debt – Modifications and Extinguishments (Subtopic 470-50), Compensation – Stock Compensation (Topic 718), and Derivatives and Hedging – Contracts in Entity’s Own Equity (Subtopic 815-40), including adoption in an interim period. If an entity elects to early adopt the amendments in this Update in an interim period, the guidance should be applied as of the beginning of the fiscal year that includes that interim period. This Update is not expected to have a significant impact on the Company’s financial statements. In July 2021, the FASB issued ASU 2021-05, Leases (Topic 842) which amends ASC 842 so that lessors are no longer required to recognize a selling loss upon commencement of a lease with variable lease payments that, prior to the amendments, would have been classified as a sales-type or direct financing lease. Furthermore, a lessor must classify as an operating lease any lease that would otherwise be classified as a sales-type or direct financing lease and that would result in the recognition of a selling loss at lease commencement, provided that the lease includes variable lease payments that do not depend on an index or rate. For public business entities and certain not-for-profit entities and employee benefit plans that have adopted ASC 842, the amendments are effective for fiscal years beginning after December 15, 2021, and for interim periods within those fiscal years. For all other entities that have adopted ASC 842, the amendments are effective for fiscal years beginning after December 15, 2021, and for interim periods within fiscal years beginning after December 15, 2022. All entities that have adopted ASC 842 are permitted to early adopt the amendments in ASU 2021-05. The amendments in ASU 2021-05 are effective as of the same date as the guidance in ASC 842 for entities that have not adopted ASC 842. This Update is not expected to have a significant impact on the Company’s financial statements. In August 2021, the FASB issued ASU 2021-06, Presentation of Financial Statements (Topic 205), Financial Services – Depository and Lending (Topic 942), and Financial Services – Investment Companies (Topic 946): Amendments to SEC Paragraphs Pursuant to SEC Final Rule Releases No. 33-10786, Amendments to Financial Disclosures about Acquired and Disposed Businesses, and No. 33-10835, Update of Statistical Disclosures for Bank and Savings and Loan Registrants (SEC Update) , to amend SEC paragraphs in the Accounting Standards Codification to reflect the issuance of SEC Release No. 33-10786, Amendments to Financial Disclosures about Acquired and Disposed Businesses , and No. 33-10835, Update of Statistical Disclosures for Bank and Savings and Loan Registrants . This ASU was effective upon issuance and did not have a significant impact on the Company’s financial statements

Basis of Presentation (Policies

Basis of Presentation (Policies)	9 Months Ended
	Sep. 30, 2021
Basis of Presentation [Abstract]
Basis of Presentation	Citizens Financial Services, Inc. (individually and collectively with its direct and indirect subsidiaries, the “Company”) is a Pennsylvania corporation and the holding company of its wholly owned subsidiary, First Citizens Community Bank (the “Bank”), and of the Bank’s wholly owned subsidiaries, First Citizens Insurance Agency, Inc. (“First Citizens Insurance”) and 1 st Realty of PA LLC (“Realty”). The accompanying consolidated financial statements have been prepared pursuant to rules and regulations of the Securities and Exchange Commission (“SEC”) and in conformity with U.S. generally accepted accounting principles. Because this report is based on an interim period, certain information and footnote disclosures normally included in financial statements prepared in accordance with U.S. generally accepted accounting principles have been condensed or omitted. Certain of the prior year amounts have been reclassified to conform with the current year presentation. Such reclassifications had no effect on net income or stockholders’ equity. All material inter‑company balances and transactions have been eliminated in consolidation. In the opinion of management of the Company, the accompanying interim consolidated financial statements at September 30, 2021 and for the periods ended September 30, 2021 and 2020 include all adjustments, consisting of only normal recurring adjustments, necessary for a fair presentation of the financial condition and the results of operations at the dates and for the periods presented. In preparing the consolidated financial statements, management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities as of the date of the balance sheet and of revenues and expenses for the periods covered by the Consolidated Statement of Income. The financial performance reported for the Company for the three and nine month periods ended September 30, 2021 is not necessarily indicative of the results to be expected for the full year. This information should be read in conjunction with the Company’s Annual Report on Form 10-K for the year ended December 31, 2020.

Revenue Recognition (Policies)

Revenue Recognition (Policies)	9 Months Ended
	Sep. 30, 2021
Revenue Recognition [Abstract]
Revenue Recognition	In accordance with ASC 606, Management determined that the primary sources of revenue emanating from interest and dividend income on loans and investments along with noninterest revenue resulting from investment security gains, loan servicing, gains on loans sold and earnings on bank owned life insurances are not within the scope of ASC 606. The main types of noninterest income within the scope of the standard are as follows: • Service charges on deposit accounts – The Company has contracts with its deposit customers where fees are charged if certain parameters are not met. These agreements can be cancelled at any time by either the Company or the deposit customer. Revenue from these transactions is recognized on a monthly basis as the Company has an unconditional right to the fee consideration. The Company also has transaction fees related to specific transactions or activities resulting from a customer request or activity that include overdraft fees, online banking fees, interchange fees, ATM fees and other transaction fees. All of these fees are attributable to specific performance obligations of the Company where the revenue is recognized at a defined point in time upon the completion of the requested service/transaction. • Trust fees – Typical contracts for trust services are based on a fixed percentage of the assets earned ratably over a defined period and billed on a monthly basis. Fees charged to customers’ accounts are recognized as revenue over the period during which the Company fulfills its performance obligation under the contract (i.e., holding client asset in a managed fiduciary trust account). For these accounts, the performance obligation of the Company is typically satisfied by holding and managing the customer’s assets over time. Other fees related to specific customer requests are attributable to specific performance obligations of the Company where the revenue is recognized at a defined point in time, upon completion of the requested service/transaction. • Gains and losses on sale of other real estate owned – Gains and losses are recognized at the completion of the property sale when the buyer obtains control of the real estate and all of the performance obligations of the Company have been satisfied. Evidence of the buyer obtaining control of the asset include transfer of the property title, physical possession of the asset, and the buyer obtaining control of the risks and rewards related to the asset. In situations where the Company agrees to provide financing to facilitate the sale, additional analysis is performed to ensure that the contract for sale identifies the buyer and seller, the asset to be transferred, payment terms, and that the contract has a true commercial substance and that collection of amounts due from the buyer are reasonable. In situations where financing terms are not reflective of current market terms, the transaction price is discounted impacting the gain/loss and the carrying value of the asset. • Brokerage and insurance – Fees includes commissions from the sales of investments and insurance products recognized on a trade date basis as the performance obligation is satisfied at the point in time in which the trade is processed. Additional fees are based on a percentage of the market value of customer accounts and billed on a monthly or quarterly basis. The Company’s performance obligation under the contracts with certain customers is generally satisfied through the passage of time as the Company monitors and manages the assets in the customer’s portfolio and is not dependent on certain return or performance level of the customer’s portfolio. Fees for these services are billed monthly and are recorded as revenue at the end of the month for which the wealth management service has been performed. Other performance obligations (such as the delivery of account statements to customers) are generally considered immaterial to the overall transaction price.

Recent Accounting Pronounceme_2

Recent Accounting Pronouncements (Policies)	9 Months Ended
	Sep. 30, 2021
Recent Accounting Pronouncements [Abstract]
Recent Accounting Pronouncements	In June 2016, the FASB issued ASU 2016-13, Financial Instruments - Credit Losses: Measurement of Credit Losses on Financial Instruments Financial Instruments ‒ Credit Losses (Topic 326), Derivatives and Hedging (Topic 815), and Leases (Topic 842) In January 2017, the FASB issued ASU 2017-04, Simplifying the Test for Goodwill Impairment Financial Instruments ‒ Credit Losses (Topic 326), Derivatives and Hedging (Topic 815), and Leases (Topic 842) Intangibles – Goodwill and Other In April 2019, the FASB issued ASU 2019-04, Codification Improvements to Topic 326, Financial Instruments – Credit Losses, Topic 815, Derivatives and Hedging, and Topic 825, Financial Instruments, Topic 326, Financial Instruments – Credit Losses Topic 815, Derivatives and Hedging Topic 825, Financial Instruments Financial Instruments ‒ Credit Losses (Topic 326), Derivatives and Hedging (Topic 815), and Leases (Topic 842) In May 2019, the FASB issued ASU 2019-05, Financial Instruments – Credit Losses, Topic 326 Financial Instruments ‒ Credit Losses (Topic 326), Derivatives and Hedging (Topic 815), and Leases (Topic 842) In November 2019, the FASB issued ASU 2019-11, Codification Improvements to Topic 326, Financial Instruments – Credit Losses In January 2020, the FASB issued ASU 2020-1, Investments – Equity Securities (Topic 321), Investments – Equity Method and Joint Ventures (Topic 323), and Derivatives and Hedging (Topic 815) In March 2020, the FASB issued ASU 2020-3 , Codification Improvements to Financial Instruments. Financial Instruments In March 2020, the FASB issued ASU 2020-4, Reference Rate Reform (Topic 848): Facilitation of the Effects of Reference Rate Reform on Financial Reporting, March 2020 In August 2020, the FASB issued ASU 2020-6, Debt – Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging – Contracts in Entity’s Own Equity (Subtopic 815-40) s beginning after December 15, 2020, and interim periods within those fiscal years. This Update is not expected to have a significant impact on the Company’s financial statements. In Codification Improvements In January 2021, the FASB issued ASU 2021-01, Reference Rate Reform (Topic 848) In May 2021, the FASB issued ASU 2021-04, Earnings Per Share (Topic 260), Debt – Modifications and Extinguishments (Subtopic 470-50), Compensation – Stock Compensation (Topic 718), and Derivatives and Hedging – Contracts in Entity’s Own Equity (Subtopic 815-40), including adoption in an interim period. If an entity elects to early adopt the amendments in this Update in an interim period, the guidance should be applied as of the beginning of the fiscal year that includes that interim period. This Update is not expected to have a significant impact on the Company’s financial statements. In July 2021, the FASB issued ASU 2021-05, Leases (Topic 842) which amends ASC 842 so that lessors are no longer required to recognize a selling loss upon commencement of a lease with variable lease payments that, prior to the amendments, would have been classified as a sales-type or direct financing lease. Furthermore, a lessor must classify as an operating lease any lease that would otherwise be classified as a sales-type or direct financing lease and that would result in the recognition of a selling loss at lease commencement, provided that the lease includes variable lease payments that do not depend on an index or rate. For public business entities and certain not-for-profit entities and employee benefit plans that have adopted ASC 842, the amendments are effective for fiscal years beginning after December 15, 2021, and for interim periods within those fiscal years. For all other entities that have adopted ASC 842, the amendments are effective for fiscal years beginning after December 15, 2021, and for interim periods within fiscal years beginning after December 15, 2022. All entities that have adopted ASC 842 are permitted to early adopt the amendments in ASU 2021-05. The amendments in ASU 2021-05 are effective as of the same date as the guidance in ASC 842 for entities that have not adopted ASC 842. This Update is not expected to have a significant impact on the Company’s financial statements. In August 2021, the FASB issued ASU 2021-06, Presentation of Financial Statements (Topic 205), Financial Services – Depository and Lending (Topic 942), and Financial Services – Investment Companies (Topic 946): Amendments to SEC Paragraphs Pursuant to SEC Final Rule Releases No. 33-10786, Amendments to Financial Disclosures about Acquired and Disposed Businesses, and No. 33-10835, Update of Statistical Disclosures for Bank and Savings and Loan Registrants (SEC Update) , to amend SEC paragraphs in the Accounting Standards Codification to reflect the issuance of SEC Release No. 33-10786, Amendments to Financial Disclosures about Acquired and Disposed Businesses , and No. 33-10835, Update of Statistical Disclosures for Bank and Savings and Loan Registrants . This ASU was effective upon issuance and did not have a significant impact on the Company’s financial statements

Revenue Recognition (Tables)

Revenue Recognition (Tables)	9 Months Ended
	Sep. 30, 2021
Revenue Recognition [Abstract]
Disaggregation of Revenue Derived from Contracts with Customers	The following table depicts the disaggregation of revenue derived from contracts with customers to depict the nature, amount, timing, and uncertainty of revenue and cash flows for the three and nine months ended September 30, 2021 and 2020 (in thousands). All revenue in the table below relates to goods and services transferred at a point in time. Three Months Ended Nine September 30, September 30 Revenue stream 2021 2020 2021 2020 Service charges on deposit accounts Overdraft fees $ 302 282 $ 807 $ 847 Statement fees 57 50 169 156 Interchange revenue 691 616 2,034 1,693 ATM income 100 99 299 241 Other service charges 60 65 170 170 Total Service Charges 1,210 1,112 3,479 3,107 Trust 182 199 674 542 Brokerage and insurance 408 352 1,190 941 Other 139 95 367 261 Total $ 1,939 $ 1,758 $ 5,710 $ 4,851

Earnings per Share (Tables)

Earnings per Share (Tables)	9 Months Ended
	Sep. 30, 2021
Earnings per Share [Abstract]
Computation of Earnings per Share	The following table sets forth the computation of earnings per share. Three months ended Nine September 30, September 30 2021 2020 2021 2020 Net income applicable to common stock $ 7,064 $ 8,007 $ 22,174 $ 17,876 Basic earnings per share computation Weighted average common shares outstanding 3,949,508 3,956,997 3,945,962 3,808,264 Earnings per share - basic $ 1.79 $ 2.02 $ 5.62 $ 4.69 Diluted earnings per share computation Weighted average common shares outstanding for basic earnings per share 3,949,508 3,956,997 3,945,962 3,808,264 Add: Dilutive effects of restricted stock 95 - 7 2,025 Weighted average common shares outstanding for dilutive earnings per share 3,949,603 3,956,997 3,945,969 3,810,289 Earnings per share - diluted $ 1.79 $ 2.02 $ 5.62 $ 4.69

Investments (Tables)

Investments (Tables)	9 Months Ended
	Sep. 30, 2021
Investments [Abstract]
Amortized Cost and Fair Value of Investment Securities	The amortized cost, gross unrealized gains and losses, and fair value of investment securities at September 30, 2021 and December 31, 2020 were as follows (in thousands): September 30 2021 Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value Available-for-sale securities: U.S. agency securities $ 67,288 $ 1,352 $ (384 ) $ 68,256 U.S. treasury securities 103,828 238 (347 ) 103,719 Obligations of state and political subdivisions 106,128 2,778 (75 ) 108,831 Corporate obligations 10,882 70 (15 ) 10,937 Mortgage-backed securities in government sponsored entities 105,039 1,062 (801 ) 105,300 Total available-for-sale securities $ 393,165 $ 5,500 $ (1,622 ) $ 397,043 December 31 2020 Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value Available-for-sale securities: U.S. agency securities $ 79,065 $ 2,403 $ (52 ) $ 81,416 U.S. treasury securities 27,442 601 - 28,043 Obligations of state and political subdivisions 100,089 2,938 (55 ) 102,972 Corporate obligations 6,413 96 - 6,509 Mortgage-backed securities in government sponsored entities 74,512 1,874 (137 ) 76,249 Total available-for-sale securities $ 287,521 $ 7,912 $ (244 ) $ 295,189
Unrealized Losses and Fair Value of Investments	The following table shows the Company’s gross unrealized losses and fair value of the Company’s investments with unrealized losses that are not deemed to be other-than-temporarily impaired, aggregated by investment category and length of time, which individual securities have been in a continuous unrealized loss position, at September 30, 2021 and December 31, 2020 (in thousands). As of September 30, 2021, the Company owned 96 securities whose fair value was less than their cost basis. September 30 2021 Less than Twelve Months Twelve Months or Greater Total Fair Value Gross Unrealized Losses Fair Value Gross Unrealized Losses Fair Value Gross Unrealized Losses U.S. agency securities $ 9,391 $ (172 ) $ 4,776 $ (212) $ 14,167 $ (384 ) U.S. treasury securities 67,806 (347 ) - - 67,806 (347 ) Obligations of state and political subdivisions 13,289 (49 ) 1,887 (26 ) 15,176 (75 ) Corporate obligations 4,485 (15 ) - - 4,485 (15 ) Mortgage-backed securities in government sponsored entities 41,491 (789 ) 5,216 (12 ) 46,707 (801 ) Total securities $ 136,462 $ (1,372 ) $ 11,879 $ (250 ) $ 148,341 $ (1,622 ) December 31 2020 Fair Value Gross Unrealized Losses Fair Value Gross Unrealized Losses Fair Value Gross Unrealized Losses U.S. agency securities $ 13,720 $ (52 ) $ - $ - $ 13,720 $ (52 ) Obligations of states and political subdivisions 5,407 (55 ) - - 5,407 (55 ) Mortgage-backed securities in government sponsored entities 14,600 (99 ) 5,633 (38 ) 20,233 (137 ) Total securities $ 33,727 $ (206 ) $ 5,633 $ (38 ) $ 39,360 $ (244 )
Gross Gains and Losses on Available-for-sale Securities	Proceeds from sales of securities available-for-sale for the nine months ended September , respectively. Proceeds from sales of securities available-for-sale for the three months ended September 30, 2021 and 2020 were and $ , respectively. The gross gains and losses were as follows (in s): Three Months Ended Nine Months Ended September 30, September 30, 2021 2020 2021 2020 Gross gains on available for sale securities $ 252 $ 192 $ 302 $ 309 Gross losses on available for sale securities (90 ) (7 ) (90 ) (7 ) Net gains $ 162 $ 185 $ 212 $ 302
Unrealized Gains (Losses) Related to Equity Securities	The following table presents the net gains (losses) on the Company’s equity investments recognized in earnings during the three and nine month periods ended September September Three Months Ended September 30, Nine September 30 Equity securities 2021 2020 2021 2020 Net gains (losses) recognized in equity securities during the period $ 72 $ (33 ) $ 288 $ (276 ) Less: Net gains realized on the sale of equity securities during the period - 68 - 68 Net unrealized gains (losses) $ 72 $ (101 ) $ 288 $ (344 )
Amortized Cost and Fair Value of Debt Securities by Contractual Maturity	Actual maturities may differ from contractual maturities because borrowers may have the right to call or prepay obligations with or without call or prepayment penalties. The amortized cost and fair value of debt securities (excludes equity securities) at September Amortized Cost Fair Value Available-for-sale debt securities: Due in one year or less $ 10,484 $ 10,602 Due after one year through five years 92,283 93,835 Due after five years through ten years 136,959 137,577 Due after ten years 153,439 155,029 Total $ 393,165 $ 397,043

Loans (Tables)

Loans (Tables)	9 Months Ended
	Sep. 30, 2021
Loans [Abstract]
Loan Portfolio and Allowance for Loan Losses	The following table summarizes the primary segments of the loan portfolio and how those segments are analyzed within the allowance for loan losses as of September 30, 2021 and December 31, 2020 (in thousands): September 30 2021 Total Loans Individually evaluated for impairment Loans acquired with deteriorated credit quality Collectively evaluated for impairment Real estate loans: Residential $ 204,853 $ 690 $ 19 $ 204,144 Commercial 657,485 8,761 2,199 646,525 Agricultural 312,442 4,428 1,651 306,363 Construction 68,408 - - 68,408 Consumer 31,042 - - 31,042 Other commercial loans 92,188 462 - 91,726 Other agricultural loans 28,562 991 - 27,571 State and political subdivision loans 47,928 - - 47,928 Total 1,442,908 15,332 3,869 1,423,707 Allowance for loan losses 17,334 213 - 17,121 Net loans $ 1,425,574 $ 15,119 $ 3,869 $ 1,406,586 December 31, 2020 Total Loans Individually evaluated for impairment Loans acquired with deteriorated credit quality Collectively evaluated for impairment Real estate loans: Residential $ 201,911 $ 990 $ 20 $ 200,901 Commercial 596,255 9,183 2,937 584,135 Agricultural 315,158 4,645 1,686 308,827 Construction 35,404 - - 35,404 Consumer 30,277 2 - 30,275 Other commercial loans 114,169 1,335 232 112,602 Other agricultural loans 48,779 1,122 - 47,657 State and political subdivision loans 63,328 - - 63,328 Total 1,405,281 17,277 4,875 1,383,129 Allowance for loan losses 15,815 510 - 15,305 Net loans $ 1,389,466 $ 16,767 $ 4,875 $ 1,367,824
Purchase Accounting Adjustments Related to Purchased Impaired Loans Acquired	The table below presents the components of the purchase accounting adjustments related to the purchased impaired loans acquired in the MidCoast acquisition as of (in thousands): April 17, 2020 Contractually required principal and interest at acquisition $ 8,801 Non-accretable discount (2,966 ) Expected cash flows 5,835 Accretable discount $ (966 ) Estimated fair value $ 4,869
Accretable Yield for Purchased Credit Impaired Loans	Changes in the accretable yield for PCI loans were as follows for the three and nine months ended September Three months ended September 30, Nine September 30 2021 2020 2021 2020 Balance at beginning of period $ 584 $ 987 $ 788 $ 89 Acquisition of Midcoast - - - 966 Reclassification of non-accretable discount 29 - 29 - Accretion (135 ) (100 ) (339 ) (168 ) Balance at end of period $ 478 $ 887 $ 478 $ 887
Loans Acquired with Specific Evidence of Deterioration in Credit Quality	The following table presents additional information regarding loans acquired with specific evidence of deterioration in credit quality under ASC 310-30 (in thousands): September 30, 2021 December 31, 2020 Outstanding balance $ 6,935 $ 8,958 Carrying amount 3,869 4,875
Impaired Loan Receivables with Associated Allowance Amount	The following table includes the recorded investment and unpaid principal balances for impaired loan receivables by class, excluding PCI loans, with the associated allowance amount, if applicable (in thousands): September 30 2021 Unpaid Principal Balance Recorded Investment With No Allowance Recorded Investment With Allowance Total Recorded Investment Related Allowance Real estate loans: Mortgages $ 757 $ 561 $ 46 $ 607 $ 7 Home Equity 100 38 45 83 7 Commercial 9,650 7,937 824 8,761 85 Agricultural 4,708 2,734 1,694 4,428 17 Other commercial loans 1,088 366 96 462 34 Other agricultural loans 1,207 13 978 991 63 State and political subdivision loans - - - - - Total $ 17,510 $ 11,649 $ 3,683 $ 15,332 $ 213 December 31, 2020 Unpaid Principal Balance Recorded Investment With No Allowance Recorded Investment With Allowance Total Recorded Investment Related Allowance Real estate loans: Mortgages $ 1,070 $ 740 $ 123 $ 863 $ 9 Home Equity 150 70 57 127 9 Commercial 9,847 8,323 860 9,183 95 Agricultural 4,811 2,799 1,846 4,645 83 Construction - - - - - Consumer 2 2 - 2 - Other commercial loans 1,908 1,094 241 1,335 170 Other agricultural loans 1,262 19 1,103 1,122 144 Total $ 19,050 $ 13,047 $ 4,230 $ 17,277 $ 510 The following tables includes the average balance of impaired loan receivables by class and the income recognized on these receivables for the three and nine month periods ended September 30, 2021 and 2020 (in thousands): September 30, 2021 September 30, 2020 Average Recorded Investment Interest Income Recognized Interest Income Recognized Cash Basis Average Recorded Investment Interest Income Recognized Interest Income Recognized Cash Basis Real estate loans: Mortgages $ 727 $ 12 $ - $ 998 $ 15 $ - Home Equity 106 4 - 142 5 - Commercial 8,902 211 23 10,836 294 20 Agricultural 4,513 64 - 3,718 58 - Consumer 1 - - 3 - - Other commercial loans 876 2 - 1,757 2 - Other agricultural loans 1,069 3 - 1,275 6 - Total $ 16,194 $ 296 $ 23 $ 18,729 $ 380 $ 20 For the Three Months Ended September 30, 2021 September 30, 2020 Average Recorded Investment Interest Income Recognized Interest Income Recognized Cash Basis Average Recorded Investment Interest Income Recognized Interest Income Recognized Cash Basis Real estate loans: Mortgages $ 613 $ 4 $ - $ 900 $ 5 $ - Home Equity 84 1 - 138 2 - Commercial 8,688 77 8 9,436 75 18 Agricultural 4,454 21 - 3,633 18 - Construction - - - - - - Consumer - - - 5 - - Other commercial loans 486 1 - 1,626 - - Other agricultural loans 1,022 - - 1,259 2 - State and political subdivision loans - - - - - - Total $ 15,347 $ 104 $ 8 $ 16,997 $ 102 $ 18
Financing Receivable Credit Exposures by Internally Assigned Grades	The following tables represent credit exposures by internally assigned grades as of September September 30 2021 Pass Special Mention Substandard Doubtful Loss Ending Balance Real estate loans: Commercial $ 621,044 $ 27,862 $ 8,579 $ - $ - $ 657,485 Agricultural 293,926 12,679 5,837 - - 312,442 Construction 68,408 - - - - 68,408 Other commercial loans 88,080 2,908 1,150 50 - 92,188 Other agricultural loans 26,583 984 995 - - 28,562 State and political subdivision loans 47,724 204 - - - 47,928 Total $ 1,145,765 $ 44,637 $ 16,561 $ 50 $ - $ 1,207,013 December 31, 2020 Pass Special Mention Substandard Doubtful Loss Ending Balance Real estate loans: Commercial $ 563,121 $ 24,329 $ 8,805 $ - $ - $ 596,255 Agricultural 289,216 14,307 11,635 - - 315,158 Construction 35,404 - - - - 35,404 Other commercial loans 106,604 3,808 3,672 85 - 114,169 Other agricultural loans 45,758 1,431 1,590 - - 48,779 State and political subdivision loans 58,649 4,372 307 - - 63,328 Total $ 1,098,752 $ 48,247 $ 26,009 $ 85 $ - $ 1,173,093 For residential real estate mortgages, home equity and consumer loans, credit quality is monitored based on whether the loan is performing or non-performing, which is typically based on the aging status of the loan and payment activity, unless a specific action, such as bankruptcy, repossession, death or significant delay in payment occurs to raise awareness of a possible credit event. Non-performing loans include those loans that are considered nonaccrual, described in more detail below, and all loans past due 90 or more days and still accruing. The following table presents the recorded investment in those loan classes based on payment activity as of September September 30 2021 Performing Non-performing PCI Total Real estate loans: Mortgages $ 151,907 $ 610 $ 19 $ 152,536 Home Equity 52,256 61 - 52,317 Consumer 31,040 2 - 31,042 Total $ 235,203 $ 673 $ 19 $ 235,895 December 31, 2020 Performing Non-performing PCI Total Real estate loans: Mortgages $ 145,843 $ 1,039 $ 20 $ 146,902 Home Equity 54,961 48 - 55,009 Consumer 30,247 30 - 30,277 Total $ 231,051 $ 1,117 $ 20 $ 232,188
Aging Analysis of Past Due Loan Receivables	Management further monitors the performance and credit quality of the loan portfolio by analyzing the age of the portfolio as determined by the length of time a recorded payment is past due. The following table includes an aging analysis of the recorded investment of past due loan receivables as of September September 30 2021 30-59 Days Past Due 60-89 Days Past Due 90 Days Or Greater Total Past Due Current PCI Total Loans Receivables 90 Days or Greater and Accruing Real estate loans: Mortgages $ 340 $ 110 $ 200 $ 650 $ 151,867 $ 19 $ 152,536 $ 37 Home Equity 18 8 49 75 52,242 - 52,317 44 Commercial 668 94 2,254 3,016 652,270 2,199 657,485 - Agricultural 530 10 1,358 1,898 308,893 1,651 312,442 - Construction - - - - 68,408 - 68,408 - Consumer 104 - 2 106 30,936 - 31,042 2 Other commercial loans 52 - 366 418 91,770 - 92,188 - Other agricultural loans 2 33 - 35 28,527 - 28,562 - State and political subdivision loans - - - - 47,928 - 47,928 - Total $ 1,714 $ 255 $ 4,229 $ 6,198 $ 1,432,841 $ 3,869 $ 1,442,908 $ 83 Loans considered non-accrual $ 477 $ 10 $ 4,146 $ 4,633 $ 4,225 $ - $ 8,858 Loans still accruing 1,237 245 83 1,565 1,428,616 3,869 1,434,050 Total $ 1,714 $ 255 $ 4,229 $ 6,198 $ 1,432,841 $ 3,869 $ 1,442,908 December 31, 2020 30-59 Days Past Due 60-89 Days Past Due 90 Days Or Greater Total Past Due Current PCI Total Loans Receivables 90 Days or Greater and Accruing Real estate loans: Mortgages $ 864 $ 414 $ 518 $ 1,796 $ 145,086 $ 20 $ 146,902 $ 252 Home Equity 152 62 34 248 54,761 - 55,009 23 Commercial 836 439 1,822 3,097 590,221 2,937 596,255 70 Agricultural 2,283 - 1,329 3,612 309,860 1,686 315,158 150 Construction - - - - 35,404 - 35,404 - Consumer 147 9 30 186 30,091 - 30,277 30 Other commercial loans 930 - 133 1,063 112,874 232 114,169 - Other agricultural loans 1,044 - - 1,044 47,735 - 48,779 - State and political subdivision loans - - - - 63,328 - 63,328 - Total $ 6,256 $ 924 $ 3,866 $ 11,046 $ 1,389,360 $ 4,875 $ 1,405,281 $ 525 Loans considered non-accrual $ 3,032 $ 28 $ 3,341 $ 6,401 $ 4,331 $ - $ 10,732 Loans still accruing 3,224 896 525 4,645 1,385,029 4,875 1,394,549 Total $ 6,256 $ 924 $ 3,866 $ 11,046 $ 1,389,360 $ 4,875 $ 1,405,281
Loan Receivables on Nonaccrual Status	The following table reflects the loan receivables, excluding PCI loans, on non-accrual status as of September September 30, 2021 December 31, 2020 Real estate loans: Mortgages $ 573 $ 787 Home Equity 17 25 Commercial 3,778 4,529 Agricultural 3,196 3,133 Other commercial loans 416 1,284 Other agricultural loans 878 974 $ 8,858 $ 10,732
Loan Modifications Related to COVID-19	The following table presents information regarding loans which were subject to a loan modification related to COVID-19 during 2021 , with balances as of December 31, 2020 and September , as well as the balance by modification type as of September Number of loans Balance as of December 31, 2020 Number of loans Balance as of September 30, 2021 Principal and Interest Deferral Principal Deferral % of loans as of September 30, 2021 Real estate loans: Mortgages 1 $ 209 - $ - $ - $ - 0.00 % Home Equity 1 49 - - - - 0.00 % Commercial 12 26,039 - - - - 0.97 % Agricultural 3 181 - - - - 0.00 % Other commercial loans 2 249 - - - - 0.00 % Total 19 $ 26,727 - $ - $ - $ - 0.00 %
Troubled Debt Restructurings on Financing Receivables	Loan modifications that are considered TDRs completed during the nine months ended September and the three and nine months ended September 30, 2020 were as follows (dollars in thousands): For the Nine Months Ended September 30, 2021 Number of contracts Pre-modification Outstanding Recorded Investment Post-Modification Outstanding Recorded Investment Interest Modification Term Modification Interest Modification Term Modification Interest Modification Term Modification Real estate loans: Commercial - 3 $ - $ 1,407 $ - $ 1,407 Total - 3 $ - $ 1,407 $ - $ 1,407 For the Three Months Ended September 30, 2020 Number of contracts Pre-modification Outstanding Recorded Investment Post-Modification Outstanding Recorded Investment Interest Modification Term Modification Interest Modification Term Modification Interest Modification Term Modification Real estate loans: Commercial - 1 $ - $ 276 $ - $ 276 Consumer - 1 - 3 - 3 Total - 2 $ - $ 279 $ - $ 279 For the Nine Months Ended September 30, 2020 Number of contracts Pre-modification Outstanding Recorded Investment Post-Modification Outstanding Recorded Investment Interest Modification Term Modification Interest Modification Term Modification Interest Modification Term Modification Real estate loans: Commercial - 3 $ - $ 682 $ - $ 682 Agricultural - 1 - 150 - 150 Consumer - 1 - 3 - 3 Total - 5 $ - $ 835 $ - $ 835
Subsequent Default Recorded Investment	The following table presents the recorded investment in loans that were modified as TDRs during each 12-month period prior to the current reporting periods, which began January 1, 2020 and 2019 (9 month periods) and July 1, 2021 and 2020 (3 month periods), respectively, and that subsequently defaulted during these reporting periods (dollars in thousands): For the Three Months Ended For the Nine Months Ended September 30, 2021 September 30, 2020 September 30, 2021 September 30, 2020 Number of contracts Recorded investment Number of contracts Recorded investment Number of contracts Recorded investment Number of contracts Recorded investment Real estate loans: Commercial - $ - 1 $ 110 - $ - 1 $ 110 Total recidivism - $ - 1 $ 110 - $ - 1 $ 110
Allowance for Loan Losses by Impairment Method	The following table segregates the allowance for loan losses (ALLL) into the amount required for loans individually evaluated for impairment and the amount required for loans collectively evaluated for impairment as of September 30, 2021 and December 31, 2020, respectively (in thousands): September 30, 2021 December 31, 2020 Individually evaluated for impairment Collectively evaluated for impairment Total Individually evaluated for impairment Collectively evaluated for impairment Total Real estate loans: Residential $ 14 $ 1,176 $ 1,190 $ 18 $ 1,156 $ 1,174 Commercial 85 7,593 7,678 95 6,121 6,216 Agricultural 17 4,729 4,746 83 4,870 4,953 Construction - 538 538 - 122 122 Consumer - 318 318 - 321 321 Other commercial loans 34 1,097 1,131 170 1,056 1,226 Other agricultural loans 63 385 448 144 720 864 State and political subdivision loans - 296 296 - 479 479 Unallocated - 989 989 - 460 460 Total $ 213 $ 17,121 $ 17,334 $ 510 $ 15,305 $ 15,815
Roll forward of Allowance for Loan Losses by Portfolio Segment	The following tables roll forward the balance of the ALLL by portfolio segment for the three and nine months ended September 30, 2021 and 2020, respectively (in thousands): For the three months ended September 30, 2021 Balance at June 30, 2021 Charge-offs Recoveries Provision Balance at September 30, 2021 Real estate loans: Residential $ 1,174 $ - $ - $ 16 $ 1,190 Commercial 7,106 - - 572 7,678 Agricultural 4,706 - - 40 4,746 Construction 496 - - 42 538 Consumer 85 (7 ) 4 236 318 Other commercial loans 1,328 - 6 (203 ) 1,131 Other agricultural loans 583 - - (135 ) 448 State and political subdivision loans 404 - - (108 ) 296 Unallocated 1,049 - - (60 ) 989 Total $ 16,931 $ (7 ) $ 10 $ 400 $ 17,334 For the three months ended September 30, 2020 Balance at June 30, 2020 Charge-offs Recoveries Provision Balance at September 30, 2020 Real estate loans: Residential $ 1,206 $ - $ - $ 13 $ 1,219 Commercial 4,944 (220 ) 3 579 5,306 Agricultural 5,061 (4 ) 19 (270 ) 4,806 Construction 81 - - 4 85 Consumer 362 (12 ) 3 (1 ) 352 Other commercial loans 1,201 (1 ) 4 26 1,230 Other agricultural loans 821 - - (86 ) 735 State and political subdivision loans 547 - - (33 ) 514 Unallocated 604 - - 318 922 Total $ 14,827 $ (237 ) $ 29 $ 550 $ 15,169 For the nine months ended September 30, 2021 Balance at December 31, 2020 Charge-offs Recoveries Provision Balance at September 30, 2021 Real estate loans: Residential $ 1,174 $ - $ - $ 16 $ 1,190 Commercial 6,216 - 89 1,373 7,678 Agricultural 4,953 - - (207 ) 4,746 Construction 122 - - 416 538 Consumer 321 (16 ) 16 (3 ) 318 Other commercial loans 1,226 (133 ) 13 25 1,131 Other agricultural loans 864 - - (416 ) 448 State and political subdivision loans 479 - - (183 ) 296 Unallocated 460 - - 529 989 Total $ 15,815 $ (149 ) $ 118 $ 1,550 $ 17,334 For the nine months ended September 30, 2020 Balance at December 31, 2019 Charge-offs Recoveries Provision Balance at September 30, 2020 Real estate loans: Residential $ 1,114 $ - $ - $ 105 $ 1,219 Commercial 4,549 (221 ) 37 941 5,306 Agricultural 5,022 (4) 19 (231) 4,806 Construction 43 - - 42 85 Consumer 112 (30 ) 15 255 352 Other commercial loans 1,255 (1) 9 (33 ) 1,230 Other agricultural loans 961 - - (226 ) 735 State and political subdivision loans 536 - - (22) 514 Unallocated 253 - - 669 922 Total $ 13,845 $ (256 ) $ 80 $ 1,500 $ 15,169

Goodwill and Other Intangible_2

Goodwill and Other Intangible Assets (Tables)	9 Months Ended
	Sep. 30, 2021
Goodwill and Other Intangible Assets [Abstract]
Gross Carrying Value and Accumulated Amortization of Intangible Assets	The following table provides the gross carrying value and accumulated amortization of intangible assets as of September 30, 2021 and December 31, 2020 (in thousands): September 30, 2021 December 31, 2020 Gross carrying value Accumulated amortization Net carrying value Gross carrying value Accumulated amortization Net carrying value Amortized intangible assets (1): MSRs $ 2,513 $ (1,335 ) $ 1,178 $ 2,153 $ (1,131 ) $ 1,022 Core deposit intangibles 1,943 (1,444 ) 499 1,943 (1,297 ) 646 Total amortized intangible assets $ 4,456 $ (2,779 ) $ 1,677 $ 4,096 $ (2,428 ) $ 1,668 Unamortized intangible assets: Goodwill $ 31,376 $ 31,376 ( ) Excludes fully amortized intangible assets
Future Amortization Expense for Amortized Intangible Assets	The following table provides the current year and estimated future amortization expense for amortized intangible assets for the next five years (in thousands). We based our projections of amortization expense shown below on existing asset balances at September 30, 2021. Future amortization expense may vary from these projections: MSRs Core deposit intangibles Total Three months ended September 30 2021 $ 65 $ 49 $ 114 Nine September 30 2021 204 147 351 Three months ended September 30 2020 46 57 103 Nine September 30 2020 144 162 306 Estimate for year ending December 31, Remaining 2021 81 45 126 2022 289 156 445 2023 230 121 351 2024 181 85 266 2025 137 50 187 Thereafter 260 42 302 Total $ 1,178 $ 499 $ 1,677

Employee Benefit Plans (Tables)

Employee Benefit Plans (Tables)	9 Months Ended
	Sep. 30, 2021
Employee Benefit Plans [Abstract]
Components of Net Periodic Benefit Costs	The following sets forth the components of net periodic benefit costs of the Pension Plan and the line item on the Consolidated Statement of Income where such amounts are included, for the three and nine months ended September 30, 2021 and 2020, respectively (in thousands): Three Months Ended September 30, Nine September 30 2021 2020 2021 2020 Affected line item on the Consolidated Statement of Income Service cost $ 78 $ 82 $ 303 $ 247 Salary and Employee Benefits Interest cost 55 83 215 249 Other Expenses Expected return on plan assets (208 ) (215 ) (712 ) (646 ) Other Expenses Partial Settlement - - - 307 Other Expenses Net amortization and deferral 94 59 267 175 Other Expenses Net periodic benefit cost $ 19 $ 9 $ 73 $ 332
Restricted Stock Activity	The following table details the vesting, awarding and forfeiting of restricted stock during the three and nine months ended September 30, 2021: Three months Nine Unvested Shares Weighted Average Market Price Unvested Shares Weighted Average Market Price Outstanding, beginning of period 6,622 $ 57.74 10,202 $ 55.93 Granted 795 63.12 4,414 60.21 Forfeited - - (60 ) (54.07 ) Vested - - (7,139 ) (56.44 ) Outstanding, end of period 7,417 $ 58.32 7,417 $ 58.32

Accumulated Comprehensive Inc_2

Accumulated Comprehensive Income (Tables)	9 Months Ended
	Sep. 30, 2021
Accumulated Comprehensive Income [Abstract]
Changes in Accumulated Other Comprehensive Loss by Component, Net of Tax	The following tables present the changes in accumulated other comprehensive income by component, net of tax, for the three and nine months ended September 30, 2021 and 2020 (in thousands): Nine months ended September 30, 2021 Unrealized gain (loss) on available for sale securities (a) Defined Benefit Pension Items (a) Unrealized loss on interest rate swap (a) Total Balance as of December 31, 2020 $ 6,058 $ (3,462 ) $ (9 ) $ 2,587 Other comprehensive income (loss) before reclassifications (net of tax) (2,827 ) - 1,175 (1,652 ) Amounts reclassified from accumulated other comprehensive income (loss) (net of tax) (167 ) 201 - 34 Net current period other comprehensive income (loss) (2,994 ) 201 1,175 (1,618 ) Balance as of September 30 2021 $ 3,064 $ (3,261 ) $ 1,166 $ 969 Nine months ended September 30, 2020 Unrealized gain (loss) on available for sale securities (a ) Defined Benefit Pension Items (a) Unrealized loss on interest rate swap (a) Total Balance as of December 31, 2019 $ 2,290 $ (2,919 ) $ - $ (629 ) Other comprehensive income (loss) before reclassifications (net of tax) 3,705 - (353 ) 3,352 Amounts reclassified from accumulated other comprehensive income (loss) (net of tax) (239 ) 381 - 142 Net current period other comprehensive income (loss) 3,466 381 (353 ) 3,494 Balance as of September 30 2020 $ 5,756 $ (2,538 ) $ (353 ) $ 2,865 Three months ended September 30, 2021 Unrealized gain (loss) on available for sale securities (a) Defined Benefit Pension Items (a) Unrealized loss on interest rate swap (a) Total Balance as of June 30, 2021 $ 3,923 $ (3,326 ) $ 1,013 $ 1,610 Other comprehensive income (loss) before reclassifications (net of tax) (731 ) - 153 (578 ) Amounts reclassified from accumulated other comprehensive income (loss) (net of tax) (128 ) 65 - (63 ) Net current period other comprehensive income (loss) (859 ) 65 153 (641 ) Balance as of September 30, 2021 $ 3,064 $ (3,261 ) $ 1,166 $ 969 Three months ended September 30, 2020 Unrealized gain (loss) on available for sale securities (a) Defined Benefit Pension Items (a) Unrealized loss on interest rate swap (a) Total Balance as of June 30, 2020 $ 5,938 $ (2,585 ) $ (446 ) $ 2,907 Other comprehensive income (loss) before reclassifications (net of tax) (35 ) - 93 58 Amounts reclassified from accumulated other comprehensive income (loss) (net of tax) (147 ) 47 - (100 ) Net current period other comprehensive income (loss) (182 ) 47 93 (42 ) Balance as of September 30 2020 $ 5,756 $ (2,538 ) $ (353 ) $ 2,865 (a) Amounts in parentheses indicate debits on the Consolidated Balance Sheet.
Significant Amounts Reclassified Out of Each Component of Accumulated Other Comprehensive Income	The following table presents the significant amounts reclassified out of each component of accumulated other comprehensive income (loss) for the three and nine months ended September 30, 2021 and 2020 (in thousands): Details about accumulated other comprehensive income (loss) Amount reclassified from accumulated comprehensive income (loss) (a) Affected line item in the Consolidated Statement of Income Three Months Ended September 30, 2021 2020 Unrealized gains and losses on available for sale securities $ 162 $ 185 Available for sale securities gains, net (34 ) (38 ) Provision for income taxes $ 128 $ 147 Defined benefit pension items $ (81 ) $ (59 ) Other expenses 16 12 Provision for income taxes $ (65 ) $ (47 ) Total reclassifications $ 63 $ 100 Nine Months Ended September 30, 2021 2020 Unrealized gains and losses on available for sale securities $ 212 $ 302 Available for sale securities gains, net (45 ) (63 ) Provision for income taxes $ 167 $ 239 Defined benefit pension items $ (254 ) $ (482 ) Other expenses 53 101 Provision for income taxes $ (201 ) $ (381 ) Total reclassifications $ (34 ) $ (142 ) (a) Amounts in parentheses indicate expenses and other amounts indicate income on the Consolidated Statement of Income

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	9 Months Ended
	Sep. 30, 2021
Fair Value Measurements [Abstract]
Assets Measured at Fair Value on a Recurring Basis	The following tables present the assets and liabilities reported on the Consolidated Balance Sheet at their fair value on a recurring basis as of September 30, 2021 and December 31, 2020 by level within the fair value hierarchy (in thousands). Financial assets and liabilities are classified in their entirety based on the lowest level of input that is significant to the fair value measurement. September 30 2021 Level I Level II Level III Total Fair value measurements on a recurring basis: Assets: Equity securities $ 2,219 $ - $ - $ 2,219 Available for sale securities: U.S. Agency securities - 68,256 - 68,256 U.S. Treasury securities 103,719 - - 103,719 Obligations of state and political subdivisions - 108,831 - 108,831 Corporate obligations - 10,937 - 10,937 Mortgage-backed securities in government sponsored entities - 105,300 - 105,300 Other Assets Derivative instruments - 3,390 - 3,390 Liabilities: Derivative instruments - (1,913 ) - (1,913 ) December 31, 2020 Level I Level II Level III Total Fair value measurements on a recurring basis: Assets: Equity securities $ 1,931 $ - $ - $ 1,931 Available for sale securities: U.S. Agency securities - 81,416 - 81,416 U.S. Treasuries securities 28,043 - - 28,043 Obligations of state and political subdivisions - 102,972 - 102,972 Corporate obligations - 6,509 - 6,509 Mortgage-backed securities in government sponsored entities - 76,249 - 76,249 Derivative instruments - 1,111 - 1,111 Liabilities: Derivative instruments - (1,122 ) - (1,122 )
Assets Measured at Fair Value on Non-recurring Basis	Assets measured at fair value on a nonrecurring basis as of September 30, 2021 and December 31, 2020 are included in the table below (in thousands) September 30 2021 Level I Level II Level III Total Impaired Loans $ - $ - $ 3,031 $ 3,031 Other real estate owned - - 631 631 December 31, 2020 Level I Level II Level III Total Impaired Loans $ - $ - $ 3,243 $ 3,243 Other real estate owned - - 1,700 1,700
Significant Unobservable Inputs Used in Fair Value Measurement Process	The following table provides a listing of the significant unobservable inputs used in the fair value measurement process for items valued utilizing Level III techniques (dollars in thousands). September 30 2021 Fair Value Valuation Technique(s) Unobservable input Range Weighted average Impaired Loans $ 3,031 Appraised Collateral Values Discount for time since appraisal 0-100 % 15.89 % Selling costs 5%-10 % 9.56 % Holding period 0 - 12 months 11.91 months Other real estate owned 631 Appraised Collateral Values Discount for time since appraisal 20-41 % 39.67 % December 31, 2020 Fair Value Valuation Technique(s) Unobservable input Range Weighted average Impaired Loans 3,243 Appraised Collateral Values Discount for time since appraisal 0-100 % 20.61 % Selling costs 5%-10 % 9.51 % Holding period 6 - 12 months 11.65 months Other real estate owned 1,700 Appraised Collateral Values Discount for time since appraisal 20-31 % 28.67 %
Carrying Amount and Fair Value of Financial Instruments	The carrying amount and fair value of the Company’s financial instruments that are not required to be measured or reported at fair value on a recurring basis are as follows (in thousands): September 30, 2021 Carrying Amount Fair Value Level I Level II Level III Financial assets: Interest bearing time deposits with other banks $ 11,274 $ 11,274 $ - $ - $ 11,274 Loans held for sale 3,199 3,199 - - 3,199 Net loans 1,425,574 1,430,157 - - 1,430,157 Financial liabilities: Deposits 1,740,969 1,742,914 1,407,228 - 335,686 Borrowed funds 78,200 77,000 - - 77,000 December 31, 2020 Carrying Amount Fair Value Level I Level II Level III Financial assets: Interest bearing time deposits with other banks $ 13,758 $ 13,758 $ - $ - $ 13,758 Loans held for sale 14,640 14,640 - - 14,640 Net loans 1,389,466 1,404,166 - - 1,404,166 Financial liabilities: Deposits 1,588,858 1,593,738 1,207,666 - 386,075 Borrowed funds 88,838 88,263 - - 88,263

Revenue Recognition (Details)

Revenue Recognition (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Revenue from Customers [Abstract]
Service charges	$ 1,210	$ 1,112	$ 3,479	$ 3,107
Trust	182	199	674	542
Brokerage and insurance	408	352	1,190	941
Other	139	95	367	261
Revenue from customers	1,939	1,758	5,710	4,851
Service Charges [Member]
Revenue from Customers [Abstract]
Service charges	1,210	1,112	3,479	3,107
Overdraft Fees [Member]
Revenue from Customers [Abstract]
Service charges	302	282	807	847
Statement Fees [Member]
Revenue from Customers [Abstract]
Service charges	57	50	169	156
Interchange Revenue [Member]
Revenue from Customers [Abstract]
Service charges	691	616	2,034	1,693
ATM Income [Member]
Revenue from Customers [Abstract]
Service charges	100	99	299	241
Other Service Charges [Member]
Revenue from Customers [Abstract]
Service charges	$ 60	$ 65	$ 170	$ 170

Earnings per Share (Details)

Earnings per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Earnings per share basic and diluted [Abstract]
Net income applicable to common stock	$ 7,064	$ 8,007	$ 22,174	$ 17,876
Basic earnings per share computation [Abstract]
Weighted average common shares outstanding (in shares)	3,949,508	3,956,997	3,945,962	3,808,264
Earnings per share - basic (in dollars per share)	$ 1.79	$ 2.02	$ 5.62	$ 4.69
Diluted earnings per share computation [Abstract]
Weighted average common shares outstanding for basic earnings per share (in shares)	3,949,508	3,956,997	3,945,962	3,808,264
Add: Dilutive effects of restricted stock (in shares)	95	0	7	2,025
Weighted average common shares outstanding for dilutive earnings per share (in shares)	3,949,603	3,956,997	3,945,969	3,810,289
Earnings per share - diluted (in dollars per share)	$ 1.79	$ 2.02	$ 5.62	$ 4.69
Restricted Stock [Member]
Antidilutive Securities [Abstract]
Antidilutive restricted stock excluded from net income per share calculations (in shares)	4,977	9,480	6,000	5,347
Restricted Stock [Member] | Minimum [Member]
Antidilutive Securities [Abstract]
Antidilutive stock share price range (in dollars per share)	$ 57.39	$ 51.14	$ 51.14	$ 58.37
Restricted Stock [Member] | Maximum [Member]
Antidilutive Securities [Abstract]
Antidilutive stock share price range (in dollars per share)	$ 63.19	$ 62.93	$ 63.19	$ 62.93

Investments, Amortized Cost, Gr

Investments, Amortized Cost, Gross Unrealized Gains and Losses and Fair Value of Investment (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Debt Securities [Abstract]
Amortized cost	$ 393,165	$ 287,521
Gross unrealized gains	5,500	7,912
Gross unrealized losses	(1,622)	(244)
Fair value	397,043	295,189
U.S. Agency Securities [Member]
Debt Securities [Abstract]
Amortized cost	67,288	79,065
Gross unrealized gains	1,352	2,403
Gross unrealized losses	(384)	(52)
Fair value	68,256	81,416
U.S. Treasury Securities [Member]
Debt Securities [Abstract]
Amortized cost	103,828	27,442
Gross unrealized gains	238	601
Gross unrealized losses	(347)	0
Fair value	103,719	28,043
Obligations of State and Political Subdivisions [Member]
Debt Securities [Abstract]
Amortized cost	106,128	100,089
Gross unrealized gains	2,778	2,938
Gross unrealized losses	(75)	(55)
Fair value	108,831	102,972
Corporate Obligations [Member]
Debt Securities [Abstract]
Amortized cost	10,882	6,413
Gross unrealized gains	70	96
Gross unrealized losses	(15)	0
Fair value	10,937	6,509
Mortgage-backed Securities in Government Sponsored Entities [Member]
Debt Securities [Abstract]
Amortized cost	105,039	74,512
Gross unrealized gains	1,062	1,874
Gross unrealized losses	(801)	(137)
Fair value	$ 105,300	$ 76,249

Investments, Gross Unrealized L

Investments, Gross Unrealized Losses and Fair Value and Net Unrealized Gains (Losses) (Details) $ in Thousands	Sep. 30, 2021USD ($)Security	Dec. 31, 2020USD ($)
Available-for-sale, Debt Securities, Fair Value and Gross Unrealized Losses [Abstract]
Less than twelve months, Fair value	$ 136,462	$ 33,727
Twelve months or greater, Fair value	11,879	5,633
Total, Fair value	148,341	39,360
Less than twelve months, Gross unrealized losses	(1,372)	(206)
Twelve months or greater, Gross unrealized losses	(250)	(38)
Total, Gross Unrealized Losses	$ (1,622)	(244)
Number of securities owned with fair value less than cost | Security	96
U.S. Agency Securities [Member]
Available-for-sale, Debt Securities, Fair Value and Gross Unrealized Losses [Abstract]
Less than twelve months, Fair value	$ 9,391	13,720
Twelve months or greater, Fair value	4,776	0
Total, Fair value	14,167	13,720
Less than twelve months, Gross unrealized losses	(172)	(52)
Twelve months or greater, Gross unrealized losses	(212)	0
Total, Gross Unrealized Losses	(384)	(52)
U.S. Treasury Securities [Member]
Available-for-sale, Debt Securities, Fair Value and Gross Unrealized Losses [Abstract]
Less than twelve months, Fair value	67,806
Twelve months or greater, Fair value	0
Total, Fair value	67,806
Less than twelve months, Gross unrealized losses	(347)
Twelve months or greater, Gross unrealized losses	0
Total, Gross Unrealized Losses	(347)
Obligations of State and Political Subdivisions [Member]
Available-for-sale, Debt Securities, Fair Value and Gross Unrealized Losses [Abstract]
Less than twelve months, Fair value	13,289	5,407
Twelve months or greater, Fair value	1,887	0
Total, Fair value	15,176	5,407
Less than twelve months, Gross unrealized losses	(49)	(55)
Twelve months or greater, Gross unrealized losses	(26)	0
Total, Gross Unrealized Losses	(75)	(55)
Corporate Obligations [Member]
Available-for-sale, Debt Securities, Fair Value and Gross Unrealized Losses [Abstract]
Less than twelve months, Fair value	4,485
Twelve months or greater, Fair value	0
Total, Fair value	4,485
Less than twelve months, Gross unrealized losses	(15)
Twelve months or greater, Gross unrealized losses	0
Total, Gross Unrealized Losses	(15)
Mortgage-backed Securities in Government Sponsored Entities [Member]
Available-for-sale, Debt Securities, Fair Value and Gross Unrealized Losses [Abstract]
Less than twelve months, Fair value	41,491	14,600
Twelve months or greater, Fair value	5,216	5,633
Total, Fair value	46,707	20,233
Less than twelve months, Gross unrealized losses	(789)	(99)
Twelve months or greater, Gross unrealized losses	(12)	(38)
Total, Gross Unrealized Losses	$ (801)	$ (137)

Investments, Gross Gains and Lo

Investments, Gross Gains and Losses, Available for Sale Securities (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020
Investments [Abstract]
Proceeds from sale of securities available-for-sale	$ 24,153,000	$ 13,145,000	$ 29,198,000	$ 18,621,000
Gross gains and losses on available-for-sale securities [Abstract]
Gross gains on available for sale securities	252,000	192,000	302,000	309,000
Gross losses on available for sale securities	(90,000)	(7,000)	(90,000)	(7,000)
Net gains	162,000	185,000	212,000	302,000
Equity securities [Abstract]
Net gains (losses) recognized in equity securities during the period	72,000	(33,000)	288,000	(276,000)
Less: Net gains realized on the sale of equity securities during the period	0	68,000	0	68,000
Net unrealized gains (losses)	72,000	$ (101,000)	288,000	$ (344,000)
Investment securities pledged as collateral	$ 288,100,000		$ 288,100,000		$ 245,400,000

Investments, Debt Securities, A

Investments, Debt Securities, Amortized Cost and Fair Value by Maturity (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Available-for-Sale Debt Securities, Amortized Cost [Abstract]
Due in one year or less	$ 10,484
Due after one year through five years	92,283
Due after five years through ten years	136,959
Due after ten years	153,439
Amortized cost	393,165	$ 287,521
Available-for-Sale Debt Securities, Fair Value [Abstract]
Due in one year or less	10,602
Due after one year through five years	93,835
Due after five years through ten years	137,577
Due after ten years	155,029
Fair value	$ 397,043	$ 295,189

Loans, Primary Segments Portfol

Loans, Primary Segments Portfolio and Accretable Yield for PCI Loans (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020	Apr. 17, 2020
Segments of loan portfolio and allowance for loan losses [Abstract]
Total financing receivables	$ 1,442,908,000		$ 1,442,908,000		$ 1,405,281,000
Individually evaluated for impairment	15,332,000		15,332,000		17,277,000
Loans acquired with deteriorated credit quality	3,869,000		3,869,000		4,875,000
Collectively evaluated for impairment	1,423,707,000		1,423,707,000		1,383,129,000
Loans And Leases Receivable, Allowance For Loan Losses [Abstract]
Allowance for loan losses	17,334,000		17,334,000		15,815,000
Individually evaluated for impairment	213,000		213,000		510,000
Allowance for loan losses related to loans acquired with deteriorated credit quality	0		0		0
Collectively evaluated for impairment	17,121,000		17,121,000		15,305,000
Loans and Leases Receivable, Net Amount [Abstract]
Net loans	1,425,574,000		1,425,574,000		1,389,466,000
Net loans, individually evaluated for impairment	15,119,000		15,119,000		16,767,000
Net loans, loans acquired with deteriorated credit quality	3,869,000		3,869,000		4,875,000
Net loans, collectively evaluated for impairment	1,406,586,000		1,406,586,000		1,367,824,000
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities Acquired During Period [Line Items]
Unpaid principal balance	17,510,000		17,510,000		19,050,000
Changes in the accretable yield for purchased credit-impaired loans [Roll Forward]
Balance at beginning of period	584,000	$ 987,000	788,000	$ 89,000
Acquisition of Midcoast	0	0	0	966,000
Reclassification of non-accretable discount	29,000	0	29,000	0
Accretion	(135,000)	(100,000)	(339,000)	(168,000)
Balance at end of period	478,000	$ 887,000	478,000	$ 887,000
Loans acquired with specific evidence of deterioration in credit quality [Abstract]
Outstanding balance	6,935,000		6,935,000		8,958,000
Carrying amount	3,869,000		3,869,000		4,875,000
COVID-19 [Member]
Loans and Leases Receivable, Net Amount [Abstract]
Outstanding principal balances	20,800,000		20,800,000		37,200,000
Loans originated			24,300,000
Loans outstanding			17,900,000
Maximum amount of loan forgiven by guidance from SBA			150,000
Proceeds from loans receivable	1,100,000		1,100,000
Deferred fees	947,000		$ 947,000
Minimum [Member]
Loans and Leases Receivable, Net Amount [Abstract]
Number of days past for loan to be considered impaired, Minimum			90 days
First Mortgage [Member] | Minimum [Member]
Loans and Leases Receivable, Net Amount [Abstract]
Period of mortgage on real estate			15 years
First Mortgage [Member] | Maximum [Member]
Loans and Leases Receivable, Net Amount [Abstract]
Period of mortgage on real estate			30 years
Second Mortgage [Member] | Maximum [Member]
Loans and Leases Receivable, Net Amount [Abstract]
Period of mortgage on real estate			15 years
Real Estate Loans [Member] | Residential [Member]
Segments of loan portfolio and allowance for loan losses [Abstract]
Total financing receivables	204,853,000		$ 204,853,000		201,911,000
Individually evaluated for impairment	690,000		690,000		990,000
Loans acquired with deteriorated credit quality	19,000		19,000		20,000
Collectively evaluated for impairment	204,144,000		204,144,000		200,901,000
Loans And Leases Receivable, Allowance For Loan Losses [Abstract]
Individually evaluated for impairment	14,000		14,000		18,000
Collectively evaluated for impairment	1,176,000		1,176,000		1,156,000
Real Estate Loans [Member] | Commercial [Member]
Segments of loan portfolio and allowance for loan losses [Abstract]
Total financing receivables	657,485,000		657,485,000		596,255,000
Individually evaluated for impairment	8,761,000		8,761,000		9,183,000
Loans acquired with deteriorated credit quality	2,199,000		2,199,000		2,937,000
Collectively evaluated for impairment	646,525,000		646,525,000		584,135,000
Loans And Leases Receivable, Allowance For Loan Losses [Abstract]
Individually evaluated for impairment	85,000		85,000		95,000
Collectively evaluated for impairment	7,593,000		7,593,000		6,121,000
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities Acquired During Period [Line Items]
Unpaid principal balance	9,650,000		9,650,000		9,847,000
Real Estate Loans [Member] | Agricultural [Member]
Segments of loan portfolio and allowance for loan losses [Abstract]
Total financing receivables	312,442,000		312,442,000		315,158,000
Individually evaluated for impairment	4,428,000		4,428,000		4,645,000
Loans acquired with deteriorated credit quality	1,651,000		1,651,000		1,686,000
Collectively evaluated for impairment	306,363,000		306,363,000		308,827,000
Loans And Leases Receivable, Allowance For Loan Losses [Abstract]
Individually evaluated for impairment	17,000		17,000		83,000
Collectively evaluated for impairment	4,729,000		4,729,000		4,870,000
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities Acquired During Period [Line Items]
Unpaid principal balance	4,708,000		4,708,000		4,811,000
Real Estate Loans [Member] | Construction [Member]
Segments of loan portfolio and allowance for loan losses [Abstract]
Total financing receivables	68,408,000		68,408,000		35,404,000
Individually evaluated for impairment	0		0		0
Loans acquired with deteriorated credit quality	0		0		0
Collectively evaluated for impairment	68,408,000		68,408,000		35,404,000
Loans And Leases Receivable, Allowance For Loan Losses [Abstract]
Individually evaluated for impairment	0		0		0
Collectively evaluated for impairment	538,000		538,000		122,000
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities Acquired During Period [Line Items]
Unpaid principal balance					0
Consumer [Member]
Segments of loan portfolio and allowance for loan losses [Abstract]
Total financing receivables	31,042,000		31,042,000		30,277,000
Individually evaluated for impairment	0		0		2,000
Loans acquired with deteriorated credit quality	0		0		0
Collectively evaluated for impairment	31,042,000		31,042,000		30,275,000
Loans And Leases Receivable, Allowance For Loan Losses [Abstract]
Individually evaluated for impairment	0		0		0
Collectively evaluated for impairment	318,000		318,000		321,000
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities Acquired During Period [Line Items]
Unpaid principal balance					2,000
Other Commercial Loans [Member]
Segments of loan portfolio and allowance for loan losses [Abstract]
Total financing receivables	92,188,000		92,188,000		114,169,000
Individually evaluated for impairment	462,000		462,000		1,335,000
Loans acquired with deteriorated credit quality	0		0		232,000
Collectively evaluated for impairment	91,726,000		91,726,000		112,602,000
Loans And Leases Receivable, Allowance For Loan Losses [Abstract]
Individually evaluated for impairment	34,000		34,000		170,000
Collectively evaluated for impairment	1,097,000		1,097,000		1,056,000
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities Acquired During Period [Line Items]
Unpaid principal balance	1,088,000		1,088,000		1,908,000
Other Agricultural Loans [Member]
Segments of loan portfolio and allowance for loan losses [Abstract]
Total financing receivables	28,562,000		28,562,000		48,779,000
Individually evaluated for impairment	991,000		991,000		1,122,000
Loans acquired with deteriorated credit quality	0		0		0
Collectively evaluated for impairment	27,571,000		27,571,000		47,657,000
Loans And Leases Receivable, Allowance For Loan Losses [Abstract]
Individually evaluated for impairment	63,000		63,000		144,000
Collectively evaluated for impairment	385,000		385,000		720,000
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities Acquired During Period [Line Items]
Unpaid principal balance	1,207,000		1,207,000		1,262,000
State and Political Subdivision Loans [Member]
Segments of loan portfolio and allowance for loan losses [Abstract]
Total financing receivables	47,928,000		47,928,000		63,328,000
Individually evaluated for impairment	0		0		0
Loans acquired with deteriorated credit quality	0		0		0
Collectively evaluated for impairment	47,928,000		47,928,000		63,328,000
Loans And Leases Receivable, Allowance For Loan Losses [Abstract]
Individually evaluated for impairment	0		0		0
Collectively evaluated for impairment	296,000		296,000		$ 479,000
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities Acquired During Period [Line Items]
Unpaid principal balance	0		0
MidCoast Community Bancorp, Inc [Member]
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities Acquired During Period [Line Items]
Unpaid principal balance						$ 8,005,000
Purchase accounting adjustments related to purchased impaired loans [Abstract]
Contractually required principal and interest at acquisition						8,801,000
Non-accretable discount						(2,966,000)
Expected cash flows						5,835,000
Accretable discount						(966,000)
Estimated fair value						$ 4,869,000
Loans acquired with specific evidence of deterioration in credit quality [Abstract]
Carrying amount	$ 3,563,000		$ 3,563,000

Loans, Impaired Financing Recei

Loans, Impaired Financing Receivable (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020
Impaired Financing Receivable [Abstract]
Unpaid Principal Balance	$ 17,510		$ 17,510		$ 19,050
Impaired Financing Receivable, Recorded Investment [Abstract]
Recorded Investment With No Allowance	11,649		11,649		13,047
Recorded Investment With Allowance	3,683		3,683		4,230
Total Recorded Investment	15,332		15,332		17,277
Related Allowance	213		213		510
Impaired Financing Receivable, Average Recorded Investment [Abstract]
Average Recorded Investment	15,347	$ 16,997	16,194	$ 18,729
Interest Income Recognized	104	102	296	380
Interest Income Recognized Cash Basis	8	18	23	20
Real Estate Loans [Member] | Mortgages [Member]
Impaired Financing Receivable [Abstract]
Unpaid Principal Balance	757		757		1,070
Impaired Financing Receivable, Recorded Investment [Abstract]
Recorded Investment With No Allowance	561		561		740
Recorded Investment With Allowance	46		46		123
Total Recorded Investment	607		607		863
Related Allowance	7		7		9
Impaired Financing Receivable, Average Recorded Investment [Abstract]
Average Recorded Investment	613	900	727	998
Interest Income Recognized	4	5	12	15
Interest Income Recognized Cash Basis	0	0	0	0
Real Estate Loans [Member] | Home Equity [Member]
Impaired Financing Receivable [Abstract]
Unpaid Principal Balance	100		100		150
Impaired Financing Receivable, Recorded Investment [Abstract]
Recorded Investment With No Allowance	38		38		70
Recorded Investment With Allowance	45		45		57
Total Recorded Investment	83		83		127
Related Allowance	7		7		9
Impaired Financing Receivable, Average Recorded Investment [Abstract]
Average Recorded Investment	84	138	106	142
Interest Income Recognized	1	2	4	5
Interest Income Recognized Cash Basis	0	0	0	0
Real Estate Loans [Member] | Commercial [Member]
Impaired Financing Receivable [Abstract]
Unpaid Principal Balance	9,650		9,650		9,847
Impaired Financing Receivable, Recorded Investment [Abstract]
Recorded Investment With No Allowance	7,937		7,937		8,323
Recorded Investment With Allowance	824		824		860
Total Recorded Investment	8,761		8,761		9,183
Related Allowance	85		85		95
Impaired Financing Receivable, Average Recorded Investment [Abstract]
Average Recorded Investment	8,688	9,436	8,902	10,836
Interest Income Recognized	77	75	211	294
Interest Income Recognized Cash Basis	8	18	23	20
Real Estate Loans [Member] | Agricultural [Member]
Impaired Financing Receivable [Abstract]
Unpaid Principal Balance	4,708		4,708		4,811
Impaired Financing Receivable, Recorded Investment [Abstract]
Recorded Investment With No Allowance	2,734		2,734		2,799
Recorded Investment With Allowance	1,694		1,694		1,846
Total Recorded Investment	4,428		4,428		4,645
Related Allowance	17		17		83
Impaired Financing Receivable, Average Recorded Investment [Abstract]
Average Recorded Investment	4,454	3,633	4,513	3,718
Interest Income Recognized	21	18	64	58
Interest Income Recognized Cash Basis	0	0	0	0
Real Estate Loans [Member] | Construction [Member]
Impaired Financing Receivable [Abstract]
Unpaid Principal Balance					0
Impaired Financing Receivable, Recorded Investment [Abstract]
Recorded Investment With No Allowance					0
Recorded Investment With Allowance					0
Total Recorded Investment					0
Related Allowance					0
Impaired Financing Receivable, Average Recorded Investment [Abstract]
Average Recorded Investment	0	0
Interest Income Recognized	0	0
Interest Income Recognized Cash Basis	0	0
Consumer [Member]
Impaired Financing Receivable [Abstract]
Unpaid Principal Balance					2
Impaired Financing Receivable, Recorded Investment [Abstract]
Recorded Investment With No Allowance					2
Recorded Investment With Allowance					0
Total Recorded Investment					2
Related Allowance					0
Impaired Financing Receivable, Average Recorded Investment [Abstract]
Average Recorded Investment	0	5	1	3
Interest Income Recognized	0	0	0	0
Interest Income Recognized Cash Basis	0	0	0	0
Other Commercial Loans [Member]
Impaired Financing Receivable [Abstract]
Unpaid Principal Balance	1,088		1,088		1,908
Impaired Financing Receivable, Recorded Investment [Abstract]
Recorded Investment With No Allowance	366		366		1,094
Recorded Investment With Allowance	96		96		241
Total Recorded Investment	462		462		1,335
Related Allowance	34		34		170
Impaired Financing Receivable, Average Recorded Investment [Abstract]
Average Recorded Investment	486	1,626	876	1,757
Interest Income Recognized	1	0	2	2
Interest Income Recognized Cash Basis	0	0	0	0
Other Agricultural Loans [Member]
Impaired Financing Receivable [Abstract]
Unpaid Principal Balance	1,207		1,207		1,262
Impaired Financing Receivable, Recorded Investment [Abstract]
Recorded Investment With No Allowance	13		13		19
Recorded Investment With Allowance	978		978		1,103
Total Recorded Investment	991		991		1,122
Related Allowance	63		63		$ 144
Impaired Financing Receivable, Average Recorded Investment [Abstract]
Average Recorded Investment	1,022	1,259	1,069	1,275
Interest Income Recognized	0	2	3	6
Interest Income Recognized Cash Basis	0	0	0	$ 0
State and Political Subdivision Loans [Member]
Impaired Financing Receivable [Abstract]
Unpaid Principal Balance	0		0
Impaired Financing Receivable, Recorded Investment [Abstract]
Recorded Investment With No Allowance	0		0
Recorded Investment With Allowance	0		0
Total Recorded Investment	0		0
Related Allowance	0		$ 0
Impaired Financing Receivable, Average Recorded Investment [Abstract]
Average Recorded Investment	0	0
Interest Income Recognized	0	0
Interest Income Recognized Cash Basis	$ 0	$ 0

Loans, Credit Quality Indicator

Loans, Credit Quality Indicator (Details) - USD ($)	9 Months Ended
	Sep. 30, 2021	Dec. 31, 2020
Financing Receivable by credit exposure [Abstract]
Total	$ 235,895,000	$ 232,188,000
Minimum [Member]
Financing Receivable [Abstract]
Amount over which all relationships to be reviewed, minimum	$ 500,000
Percentage of dollar volume of commercial loan portfolio to be reviewed	50.00%
Amount over which all new loans to be reviewed	$ 1,000,000
Amount over which all relationships to be reviewed	1,000,000
Amount which is 30 days past due to be reviewed for all aggregate loan relationships	750,000
Real Estate Loans [Member] | Commercial [Member]
Financing Receivable by credit exposure [Abstract]
Total	657,485,000	596,255,000
Real Estate Loans [Member] | Agricultural [Member]
Financing Receivable by credit exposure [Abstract]
Total	312,442,000	315,158,000
Real Estate Loans [Member] | Construction [Member]
Financing Receivable by credit exposure [Abstract]
Total	68,408,000	35,404,000
Real Estate Loans [Member] | Mortgages [Member]
Financing Receivable by credit exposure [Abstract]
Total	152,536,000	146,902,000
Real Estate Loans [Member] | Home Equity [Member]
Financing Receivable by credit exposure [Abstract]
Total	52,317,000	55,009,000
Consumer [Member]
Financing Receivable by credit exposure [Abstract]
Total	31,042,000	30,277,000
Other Commercial Loans [Member]
Financing Receivable by credit exposure [Abstract]
Total	92,188,000	114,169,000
Other Agricultural Loans [Member]
Financing Receivable by credit exposure [Abstract]
Total	28,562,000	48,779,000
State and Political Subdivision Loans [Member]
Financing Receivable by credit exposure [Abstract]
Total	47,928,000	63,328,000
Pass [Member]
Financing Receivable by credit exposure [Abstract]
Total	1,145,765,000	1,098,752,000
Pass [Member] | Real Estate Loans [Member] | Commercial [Member]
Financing Receivable by credit exposure [Abstract]
Total	621,044,000	563,121,000
Pass [Member] | Real Estate Loans [Member] | Agricultural [Member]
Financing Receivable by credit exposure [Abstract]
Total	293,926,000	289,216,000
Pass [Member] | Real Estate Loans [Member] | Construction [Member]
Financing Receivable by credit exposure [Abstract]
Total	68,408,000	35,404,000
Pass [Member] | Other Commercial Loans [Member]
Financing Receivable by credit exposure [Abstract]
Total	88,080,000	106,604,000
Pass [Member] | Other Agricultural Loans [Member]
Financing Receivable by credit exposure [Abstract]
Total	26,583,000	45,758,000
Pass [Member] | State and Political Subdivision Loans [Member]
Financing Receivable by credit exposure [Abstract]
Total	47,724,000	58,649,000
Special Mention [Member]
Financing Receivable by credit exposure [Abstract]
Total	44,637,000	48,247,000
Special Mention [Member] | Real Estate Loans [Member] | Commercial [Member]
Financing Receivable by credit exposure [Abstract]
Total	27,862,000	24,329,000
Special Mention [Member] | Real Estate Loans [Member] | Agricultural [Member]
Financing Receivable by credit exposure [Abstract]
Total	12,679,000	14,307,000
Special Mention [Member] | Real Estate Loans [Member] | Construction [Member]
Financing Receivable by credit exposure [Abstract]
Total	0	0
Special Mention [Member] | Other Commercial Loans [Member]
Financing Receivable by credit exposure [Abstract]
Total	2,908,000	3,808,000
Special Mention [Member] | Other Agricultural Loans [Member]
Financing Receivable by credit exposure [Abstract]
Total	984,000	1,431,000
Special Mention [Member] | State and Political Subdivision Loans [Member]
Financing Receivable by credit exposure [Abstract]
Total	204,000	4,372,000
Substandard [Member]
Financing Receivable by credit exposure [Abstract]
Total	16,561,000	26,009,000
Substandard [Member] | Real Estate Loans [Member] | Commercial [Member]
Financing Receivable by credit exposure [Abstract]
Total	8,579,000	8,805,000
Substandard [Member] | Real Estate Loans [Member] | Agricultural [Member]
Financing Receivable by credit exposure [Abstract]
Total	5,837,000	11,635,000
Substandard [Member] | Real Estate Loans [Member] | Construction [Member]
Financing Receivable by credit exposure [Abstract]
Total	0	0
Substandard [Member] | Other Commercial Loans [Member]
Financing Receivable by credit exposure [Abstract]
Total	1,150,000	3,672,000
Substandard [Member] | Other Agricultural Loans [Member]
Financing Receivable by credit exposure [Abstract]
Total	995,000	1,590,000
Substandard [Member] | State and Political Subdivision Loans [Member]
Financing Receivable by credit exposure [Abstract]
Total	0	307,000
Doubtful [Member]
Financing Receivable by credit exposure [Abstract]
Total	50,000	85,000
Doubtful [Member] | Real Estate Loans [Member] | Commercial [Member]
Financing Receivable by credit exposure [Abstract]
Total	0	0
Doubtful [Member] | Real Estate Loans [Member] | Agricultural [Member]
Financing Receivable by credit exposure [Abstract]
Total	0	0
Doubtful [Member] | Real Estate Loans [Member] | Construction [Member]
Financing Receivable by credit exposure [Abstract]
Total	0	0
Doubtful [Member] | Other Commercial Loans [Member]
Financing Receivable by credit exposure [Abstract]
Total	50,000	85,000
Doubtful [Member] | Other Agricultural Loans [Member]
Financing Receivable by credit exposure [Abstract]
Total	0	0
Doubtful [Member] | State and Political Subdivision Loans [Member]
Financing Receivable by credit exposure [Abstract]
Total	0	0
Loss [Member]
Financing Receivable by credit exposure [Abstract]
Total	0	0
Loss [Member] | Real Estate Loans [Member] | Commercial [Member]
Financing Receivable by credit exposure [Abstract]
Total	0	0
Loss [Member] | Real Estate Loans [Member] | Agricultural [Member]
Financing Receivable by credit exposure [Abstract]
Total	0	0
Loss [Member] | Real Estate Loans [Member] | Construction [Member]
Financing Receivable by credit exposure [Abstract]
Total	0	0
Loss [Member] | Other Commercial Loans [Member]
Financing Receivable by credit exposure [Abstract]
Total	0	0
Loss [Member] | Other Agricultural Loans [Member]
Financing Receivable by credit exposure [Abstract]
Total	0	0
Loss [Member] | State and Political Subdivision Loans [Member]
Financing Receivable by credit exposure [Abstract]
Total	0	0
Internally Assigned Grade [Member]
Financing Receivable by credit exposure [Abstract]
Total	1,207,013,000	1,173,093,000
Performing [Member]
Financing Receivable by credit exposure [Abstract]
Total	235,203,000	231,051,000
Performing [Member] | Real Estate Loans [Member] | Mortgages [Member]
Financing Receivable by credit exposure [Abstract]
Total	151,907,000	145,843,000
Performing [Member] | Real Estate Loans [Member] | Home Equity [Member]
Financing Receivable by credit exposure [Abstract]
Total	52,256,000	54,961,000
Performing [Member] | Consumer [Member]
Financing Receivable by credit exposure [Abstract]
Total	31,040,000	30,247,000
Nonperforming [Member]
Financing Receivable by credit exposure [Abstract]
Total	673,000	1,117,000
Nonperforming [Member] | Real Estate Loans [Member] | Mortgages [Member]
Financing Receivable by credit exposure [Abstract]
Total	610,000	1,039,000
Nonperforming [Member] | Real Estate Loans [Member] | Home Equity [Member]
Financing Receivable by credit exposure [Abstract]
Total	61,000	48,000
Nonperforming [Member] | Consumer [Member]
Financing Receivable by credit exposure [Abstract]
Total	2,000	30,000
PCI [Member]
Financing Receivable by credit exposure [Abstract]
Total	19,000	20,000
PCI [Member] | Real Estate Loans [Member] | Mortgages [Member]
Financing Receivable by credit exposure [Abstract]
Total	19,000	20,000
PCI [Member] | Real Estate Loans [Member] | Home Equity [Member]
Financing Receivable by credit exposure [Abstract]
Total	0	0
PCI [Member] | Consumer [Member]
Financing Receivable by credit exposure [Abstract]
Total	$ 0	$ 0

Loans, Past Due (Details)

Loans, Past Due (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2021	Dec. 31, 2020
Recorded investment of past due [Abstract]
PCI	$ 3,869	$ 4,875
Total financing receivables	1,442,908	1,405,281
90 Days or greater and accruing	83	525
Financing receivables on nonaccrual status [Abstract]
Total past due and non-accrual	4,633	6,401
Current and non-accrual	4,225	4,331
PCI Loans considered non accrual	0	0
Financing receivable nonaccrual status	8,858	10,732
Financing receivables on accrual status [Abstract]
Total past due and still accruing	1,565	4,645
Current and still accruing	1,428,616	1,385,029
PCI Loans still accruing	3,869	4,875
Total financing receivables and still accruing	$ 1,434,050	1,394,549
Minimum [Member]
Financing receivables on nonaccrual status [Abstract]
Period of past due after which loans considered as non accrual	90 days
Total Past Due [Member]
Recorded investment of past due [Abstract]
Past due	$ 6,198	11,046
30 to 59 Days Past Due [Member]
Recorded investment of past due [Abstract]
Past due	1,714	6,256
Financing receivables on nonaccrual status [Abstract]
Total past due and non-accrual	477	3,032
Financing receivables on accrual status [Abstract]
Total past due and still accruing	1,237	3,224
60 to 89 Days Past Due [Member]
Recorded investment of past due [Abstract]
Past due	255	924
Financing receivables on nonaccrual status [Abstract]
Total past due and non-accrual	10	28
Financing receivables on accrual status [Abstract]
Total past due and still accruing	245	896
90 Days Or Greater [Member]
Recorded investment of past due [Abstract]
Past due	4,229	3,866
Financing receivables on nonaccrual status [Abstract]
Total past due and non-accrual	4,146	3,341
Financing receivables on accrual status [Abstract]
Total past due and still accruing	83	525
Current [Member]
Recorded investment of past due [Abstract]
Past due	1,432,841	1,389,360
Real Estate Loans [Member] | Mortgages [Member]
Recorded investment of past due [Abstract]
PCI	19	20
Total financing receivables	152,536	146,902
90 Days or greater and accruing	37	252
Financing receivables on nonaccrual status [Abstract]
Financing receivable nonaccrual status	573	787
Real Estate Loans [Member] | Mortgages [Member] | Total Past Due [Member]
Recorded investment of past due [Abstract]
Past due	650	1,796
Real Estate Loans [Member] | Mortgages [Member] | 30 to 59 Days Past Due [Member]
Recorded investment of past due [Abstract]
Past due	340	864
Real Estate Loans [Member] | Mortgages [Member] | 60 to 89 Days Past Due [Member]
Recorded investment of past due [Abstract]
Past due	110	414
Real Estate Loans [Member] | Mortgages [Member] | 90 Days Or Greater [Member]
Recorded investment of past due [Abstract]
Past due	200	518
Real Estate Loans [Member] | Mortgages [Member] | Current [Member]
Recorded investment of past due [Abstract]
Past due	151,867	145,086
Real Estate Loans [Member] | Home Equity [Member]
Recorded investment of past due [Abstract]
PCI	0	0
Total financing receivables	52,317	55,009
90 Days or greater and accruing	44	23
Financing receivables on nonaccrual status [Abstract]
Financing receivable nonaccrual status	17	25
Real Estate Loans [Member] | Home Equity [Member] | Total Past Due [Member]
Recorded investment of past due [Abstract]
Past due	75	248
Real Estate Loans [Member] | Home Equity [Member] | 30 to 59 Days Past Due [Member]
Recorded investment of past due [Abstract]
Past due	18	152
Real Estate Loans [Member] | Home Equity [Member] | 60 to 89 Days Past Due [Member]
Recorded investment of past due [Abstract]
Past due	8	62
Real Estate Loans [Member] | Home Equity [Member] | 90 Days Or Greater [Member]
Recorded investment of past due [Abstract]
Past due	49	34
Real Estate Loans [Member] | Home Equity [Member] | Current [Member]
Recorded investment of past due [Abstract]
Past due	52,242	54,761
Real Estate Loans [Member] | Commercial [Member]
Recorded investment of past due [Abstract]
PCI	2,199	2,937
Total financing receivables	657,485	596,255
90 Days or greater and accruing	0	70
Financing receivables on nonaccrual status [Abstract]
Financing receivable nonaccrual status	3,778	4,529
Real Estate Loans [Member] | Commercial [Member] | Total Past Due [Member]
Recorded investment of past due [Abstract]
Past due	3,016	3,097
Real Estate Loans [Member] | Commercial [Member] | 30 to 59 Days Past Due [Member]
Recorded investment of past due [Abstract]
Past due	668	836
Real Estate Loans [Member] | Commercial [Member] | 60 to 89 Days Past Due [Member]
Recorded investment of past due [Abstract]
Past due	94	439
Real Estate Loans [Member] | Commercial [Member] | 90 Days Or Greater [Member]
Recorded investment of past due [Abstract]
Past due	2,254	1,822
Real Estate Loans [Member] | Commercial [Member] | Current [Member]
Recorded investment of past due [Abstract]
Past due	652,270	590,221
Real Estate Loans [Member] | Agricultural [Member]
Recorded investment of past due [Abstract]
PCI	1,651	1,686
Total financing receivables	312,442	315,158
90 Days or greater and accruing	0	150
Financing receivables on nonaccrual status [Abstract]
Financing receivable nonaccrual status	3,196	3,133
Real Estate Loans [Member] | Agricultural [Member] | Total Past Due [Member]
Recorded investment of past due [Abstract]
Past due	1,898	3,612
Real Estate Loans [Member] | Agricultural [Member] | 30 to 59 Days Past Due [Member]
Recorded investment of past due [Abstract]
Past due	530	2,283
Real Estate Loans [Member] | Agricultural [Member] | 60 to 89 Days Past Due [Member]
Recorded investment of past due [Abstract]
Past due	10	0
Real Estate Loans [Member] | Agricultural [Member] | 90 Days Or Greater [Member]
Recorded investment of past due [Abstract]
Past due	1,358	1,329
Real Estate Loans [Member] | Agricultural [Member] | Current [Member]
Recorded investment of past due [Abstract]
Past due	308,893	309,860
Real Estate Loans [Member] | Construction [Member]
Recorded investment of past due [Abstract]
PCI	0	0
Total financing receivables	68,408	35,404
90 Days or greater and accruing	0	0
Real Estate Loans [Member] | Construction [Member] | Total Past Due [Member]
Recorded investment of past due [Abstract]
Past due	0	0
Real Estate Loans [Member] | Construction [Member] | 30 to 59 Days Past Due [Member]
Recorded investment of past due [Abstract]
Past due	0	0
Real Estate Loans [Member] | Construction [Member] | 60 to 89 Days Past Due [Member]
Recorded investment of past due [Abstract]
Past due	0	0
Real Estate Loans [Member] | Construction [Member] | 90 Days Or Greater [Member]
Recorded investment of past due [Abstract]
Past due	0	0
Real Estate Loans [Member] | Construction [Member] | Current [Member]
Recorded investment of past due [Abstract]
Past due	68,408	35,404
Consumer [Member]
Recorded investment of past due [Abstract]
PCI	0	0
Total financing receivables	31,042	30,277
90 Days or greater and accruing	2	30
Consumer [Member] | Total Past Due [Member]
Recorded investment of past due [Abstract]
Past due	106	186
Consumer [Member] | 30 to 59 Days Past Due [Member]
Recorded investment of past due [Abstract]
Past due	104	147
Consumer [Member] | 60 to 89 Days Past Due [Member]
Recorded investment of past due [Abstract]
Past due	0	9
Consumer [Member] | 90 Days Or Greater [Member]
Recorded investment of past due [Abstract]
Past due	2	30
Consumer [Member] | Current [Member]
Recorded investment of past due [Abstract]
Past due	30,936	30,091
Other Commercial Loans [Member]
Recorded investment of past due [Abstract]
PCI	0	232
Total financing receivables	92,188	114,169
90 Days or greater and accruing	0	0
Financing receivables on nonaccrual status [Abstract]
Financing receivable nonaccrual status	416	1,284
Other Commercial Loans [Member] | Total Past Due [Member]
Recorded investment of past due [Abstract]
Past due	418	1,063
Other Commercial Loans [Member] | 30 to 59 Days Past Due [Member]
Recorded investment of past due [Abstract]
Past due	52	930
Other Commercial Loans [Member] | 60 to 89 Days Past Due [Member]
Recorded investment of past due [Abstract]
Past due	0	0
Other Commercial Loans [Member] | 90 Days Or Greater [Member]
Recorded investment of past due [Abstract]
Past due	366	133
Other Commercial Loans [Member] | Current [Member]
Recorded investment of past due [Abstract]
Past due	91,770	112,874
Other Agricultural Loans [Member]
Recorded investment of past due [Abstract]
PCI	0	0
Total financing receivables	28,562	48,779
90 Days or greater and accruing	0	0
Financing receivables on nonaccrual status [Abstract]
Financing receivable nonaccrual status	878	974
Other Agricultural Loans [Member] | Total Past Due [Member]
Recorded investment of past due [Abstract]
Past due	35	1,044
Other Agricultural Loans [Member] | 30 to 59 Days Past Due [Member]
Recorded investment of past due [Abstract]
Past due	2	1,044
Other Agricultural Loans [Member] | 60 to 89 Days Past Due [Member]
Recorded investment of past due [Abstract]
Past due	33	0
Other Agricultural Loans [Member] | 90 Days Or Greater [Member]
Recorded investment of past due [Abstract]
Past due	0	0
Other Agricultural Loans [Member] | Current [Member]
Recorded investment of past due [Abstract]
Past due	28,527	47,735
State and Political Subdivision Loans [Member]
Recorded investment of past due [Abstract]
PCI	0	0
Total financing receivables	47,928	63,328
90 Days or greater and accruing	0	0
State and Political Subdivision Loans [Member] | Total Past Due [Member]
Recorded investment of past due [Abstract]
Past due	0	0
State and Political Subdivision Loans [Member] | 30 to 59 Days Past Due [Member]
Recorded investment of past due [Abstract]
Past due	0	0
State and Political Subdivision Loans [Member] | 60 to 89 Days Past Due [Member]
Recorded investment of past due [Abstract]
Past due	0	0
State and Political Subdivision Loans [Member] | 90 Days Or Greater [Member]
Recorded investment of past due [Abstract]
Past due	0	0
State and Political Subdivision Loans [Member] | Current [Member]
Recorded investment of past due [Abstract]
Past due	$ 47,928	$ 63,328

Loans, Loan Modifications Relat

Loans, Loan Modifications Related to COVID-19 (Details) - COVID-19 [Member] $ in Thousands	9 Months Ended
	Sep. 30, 2021USD ($)Loan
Loan Modifications Related to COVID-19 [Abstract]
Number of loans | Loan	19
Balance as of Modification date	$ 26,727
Number of loans | Loan	0
Balance	$ 0
Principal and Interest Deferral	0
Principal Deferral	$ 0
Balance	0.00%
Real Estate Loans [Member] | Mortgages [Member]
Loan Modifications Related to COVID-19 [Abstract]
Number of loans | Loan	1
Balance as of Modification date	$ 209
Number of loans | Loan	0
Balance	$ 0
Principal and Interest Deferral	0
Principal Deferral	$ 0
Balance	0.00%
Real Estate Loans [Member] | Home Equity [Member]
Loan Modifications Related to COVID-19 [Abstract]
Number of loans | Loan	1
Balance as of Modification date	$ 49
Number of loans | Loan	0
Balance	$ 0
Principal and Interest Deferral	0
Principal Deferral	$ 0
Balance	0.00%
Real Estate Loans [Member] | Commercial [Member]
Loan Modifications Related to COVID-19 [Abstract]
Number of loans | Loan	12
Balance as of Modification date	$ 26,039
Number of loans | Loan	0
Balance	$ 0
Principal and Interest Deferral	0
Principal Deferral	$ 0
Balance	0.97%
Real Estate Loans [Member] | Agricultural [Member]
Loan Modifications Related to COVID-19 [Abstract]
Number of loans | Loan	3
Balance as of Modification date	$ 181
Number of loans | Loan	0
Balance	$ 0
Principal and Interest Deferral	0
Principal Deferral	$ 0
Balance	0.00%
Other Commercial Loans [Member]
Loan Modifications Related to COVID-19 [Abstract]
Number of loans | Loan	2
Balance as of Modification date	$ 249
Number of loans | Loan	0
Balance	$ 0
Principal and Interest Deferral	0
Principal Deferral	$ 0
Balance	0.00%

Loans, Trouble Debt Restructuri

Loans, Trouble Debt Restructuring (Details)	3 Months Ended		9 Months Ended
	Sep. 30, 2021USD ($)Contract	Sep. 30, 2020USD ($)Contract	Sep. 30, 2021USD ($)Contract	Sep. 30, 2020USD ($)Contract	Dec. 31, 2020USD ($)
Loans [Abstract]
Reserves of allowance for loan losses | $	$ 91,000		$ 91,000		$ 257,000
Number of contract loan modifications considered TDRs	0
Financing receivable modifications [Abstract]
Number of contracts	0
Recidivism receivables [Abstract]
Number of contract, subsequently defaults	0	1	0	1
Total recidivism, Recorded investment | $	$ 0	$ 110,000	$ 0	$ 110,000
Interest Modification [Member]
Loans [Abstract]
Number of contract loan modifications considered TDRs		0	0	0
Financing receivable modifications [Abstract]
Number of contracts		0	0	0
Pre-modification outstanding recorded investment | $		$ 0	$ 0	$ 0
Post-modification outstanding recorded investment | $		$ 0	$ 0	$ 0
Term Modification [Member]
Loans [Abstract]
Number of contract loan modifications considered TDRs		2	3	5
Financing receivable modifications [Abstract]
Number of contracts		2	3	5
Pre-modification outstanding recorded investment | $		$ 279,000	$ 1,407,000	$ 835,000
Post-modification outstanding recorded investment | $		$ 279,000	$ 1,407,000	$ 835,000
Real Estate Loans [Member] | Commercial [Member]
Recidivism receivables [Abstract]
Number of contract, subsequently defaults	0	1	0	1
Total recidivism, Recorded investment | $	$ 0	$ 110,000	$ 0	$ 110,000
Real Estate Loans [Member] | Commercial [Member] | Interest Modification [Member]
Loans [Abstract]
Number of contract loan modifications considered TDRs		0	0	0
Financing receivable modifications [Abstract]
Number of contracts		0	0	0
Pre-modification outstanding recorded investment | $		$ 0	$ 0	$ 0
Post-modification outstanding recorded investment | $		$ 0	$ 0	$ 0
Real Estate Loans [Member] | Commercial [Member] | Term Modification [Member]
Loans [Abstract]
Number of contract loan modifications considered TDRs		1	3	3
Financing receivable modifications [Abstract]
Number of contracts		1	3	3
Pre-modification outstanding recorded investment | $		$ 276,000	$ 1,407,000	$ 682,000
Post-modification outstanding recorded investment | $		$ 276,000	$ 1,407,000	$ 682,000
Real Estate Loans [Member] | Agricultural [Member] | Interest Modification [Member]
Loans [Abstract]
Number of contract loan modifications considered TDRs				0
Financing receivable modifications [Abstract]
Number of contracts				0
Pre-modification outstanding recorded investment | $				$ 0
Post-modification outstanding recorded investment | $				$ 0
Real Estate Loans [Member] | Agricultural [Member] | Term Modification [Member]
Loans [Abstract]
Number of contract loan modifications considered TDRs				1
Financing receivable modifications [Abstract]
Number of contracts				1
Pre-modification outstanding recorded investment | $				$ 150,000
Post-modification outstanding recorded investment | $				$ 150,000
Consumer [Member] | Interest Modification [Member]
Loans [Abstract]
Number of contract loan modifications considered TDRs		0		0
Financing receivable modifications [Abstract]
Number of contracts		0		0
Pre-modification outstanding recorded investment | $		$ 0		$ 0
Post-modification outstanding recorded investment | $		$ 0		$ 0
Consumer [Member] | Term Modification [Member]
Loans [Abstract]
Number of contract loan modifications considered TDRs		1		1
Financing receivable modifications [Abstract]
Number of contracts		1		1
Pre-modification outstanding recorded investment | $		$ 3,000		$ 3,000
Post-modification outstanding recorded investment | $		$ 3,000		$ 3,000

Loans, Allowance for Loan Losse

Loans, Allowance for Loan Losses (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Jun. 30, 2021	Dec. 31, 2020	Sep. 30, 2020	Jun. 30, 2020	Dec. 31, 2019
Summary of allowance for loan losses into amount required for loans individually evaluated for impairment and the amount required for loans collectively evaluated for impairment [Abstract]
Individually evaluated for impairment	$ 213		$ 510
Collectively evaluated for impairment	17,121		15,305
Total	17,334	$ 16,931	15,815	$ 15,169	$ 14,827	$ 13,845
Real Estate Loans [Member] | Residential [Member]
Summary of allowance for loan losses into amount required for loans individually evaluated for impairment and the amount required for loans collectively evaluated for impairment [Abstract]
Individually evaluated for impairment	14		18
Collectively evaluated for impairment	1,176		1,156
Total	1,190	1,174	1,174	1,219	1,206	1,114
Real Estate Loans [Member] | Commercial [Member]
Summary of allowance for loan losses into amount required for loans individually evaluated for impairment and the amount required for loans collectively evaluated for impairment [Abstract]
Individually evaluated for impairment	85		95
Collectively evaluated for impairment	7,593		6,121
Total	7,678	7,106	6,216	5,306	4,944	4,549
Real Estate Loans [Member] | Agricultural [Member]
Summary of allowance for loan losses into amount required for loans individually evaluated for impairment and the amount required for loans collectively evaluated for impairment [Abstract]
Individually evaluated for impairment	17		83
Collectively evaluated for impairment	4,729		4,870
Total	4,746	4,706	4,953	4,806	5,061	5,022
Real Estate Loans [Member] | Construction [Member]
Summary of allowance for loan losses into amount required for loans individually evaluated for impairment and the amount required for loans collectively evaluated for impairment [Abstract]
Individually evaluated for impairment	0		0
Collectively evaluated for impairment	538		122
Total	538	496	122	85	81	43
Consumer [Member]
Summary of allowance for loan losses into amount required for loans individually evaluated for impairment and the amount required for loans collectively evaluated for impairment [Abstract]
Individually evaluated for impairment	0		0
Collectively evaluated for impairment	318		321
Total	318	85	321	352	362	112
Other Commercial Loans [Member]
Summary of allowance for loan losses into amount required for loans individually evaluated for impairment and the amount required for loans collectively evaluated for impairment [Abstract]
Individually evaluated for impairment	34		170
Collectively evaluated for impairment	1,097		1,056
Total	1,131	1,328	1,226	1,230	1,201	1,255
Other Agricultural Loans [Member]
Summary of allowance for loan losses into amount required for loans individually evaluated for impairment and the amount required for loans collectively evaluated for impairment [Abstract]
Individually evaluated for impairment	63		144
Collectively evaluated for impairment	385		720
Total	448	583	864	735	821	961
State and Political Subdivision Loans [Member]
Summary of allowance for loan losses into amount required for loans individually evaluated for impairment and the amount required for loans collectively evaluated for impairment [Abstract]
Individually evaluated for impairment	0		0
Collectively evaluated for impairment	296		479
Total	296	404	479	514	547	536
Unallocated [Member]
Summary of allowance for loan losses into amount required for loans individually evaluated for impairment and the amount required for loans collectively evaluated for impairment [Abstract]
Individually evaluated for impairment	0		0
Collectively evaluated for impairment	989		460
Total	$ 989	$ 1,049	$ 460	$ 922	$ 604	$ 253

Loans, Allowance for Loan Los_2

Loans, Allowance for Loan Losses by Portfolio Segment (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Balance at beginning of period	$ 16,931	$ 14,827	$ 15,815	$ 13,845
Charge-offs	(7)	(237)	(149)	(256)
Recoveries	10	29	118	80
Provision	400	550	1,550	1,500
Balance at end of period	17,334	15,169	17,334	15,169
Real Estate Loans [Member] | Residential [Member]
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Balance at beginning of period	1,174	1,206	1,174	1,114
Charge-offs	0	0	0	0
Recoveries	0	0	0	0
Provision	16	13	16	105
Balance at end of period	1,190	1,219	1,190	1,219
Real Estate Loans [Member] | Commercial [Member]
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Balance at beginning of period	7,106	4,944	6,216	4,549
Charge-offs	0	(220)	0	(221)
Recoveries	0	3	89	37
Provision	572	579	1,373	941
Balance at end of period	7,678	5,306	7,678	5,306
Real Estate Loans [Member] | Agricultural [Member]
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Balance at beginning of period	4,706	5,061	4,953	5,022
Charge-offs	0	(4)	0	(4)
Recoveries	0	19	0	19
Provision	40	(270)	(207)	(231)
Balance at end of period	4,746	4,806	4,746	4,806
Real Estate Loans [Member] | Construction [Member]
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Balance at beginning of period	496	81	122	43
Charge-offs	0	0	0	0
Recoveries	0	0	0	0
Provision	42	4	416	42
Balance at end of period	538	85	538	85
Consumer [Member]
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Balance at beginning of period	85	362	321	112
Charge-offs	(7)	(12)	(16)	(30)
Recoveries	4	3	16	15
Provision	236	(1)	(3)	255
Balance at end of period	318	352	318	352
Other Commercial Loans [Member]
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Balance at beginning of period	1,328	1,201	1,226	1,255
Charge-offs	0	(1)	(133)	(1)
Recoveries	6	4	13	9
Provision	(203)	26	25	(33)
Balance at end of period	1,131	1,230	1,131	1,230
Other Agricultural Loans [Member]
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Balance at beginning of period	583	821	864	961
Charge-offs	0	0	0	0
Recoveries	0	0	0	0
Provision	(135)	(86)	(416)	(226)
Balance at end of period	448	735	448	735
State and Political Subdivision Loans [Member]
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Balance at beginning of period	404	547	479	536
Charge-offs	0	0	0	0
Recoveries	0	0	0	0
Provision	(108)	(33)	(183)	(22)
Balance at end of period	296	514	296	514
Unallocated [Member]
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Balance at beginning of period	1,049	604	460	253
Charge-offs	0	0	0	0
Recoveries	0	0	0	0
Provision	(60)	318	529	669
Balance at end of period	$ 989	$ 922	$ 989	$ 922

Loans, Foreclosed Assets Held f

Loans, Foreclosed Assets Held for Sale (Details) - USD ($)	Sep. 30, 2021	Dec. 31, 2020
Foreclosed assets held for sale [Abstract]
Foreclosed assets held for sale	$ 1,268,000	$ 1,836,000
Consumer Residential Mortgages [Member]
Foreclosed assets held for sale [Abstract]
Foreclosed assets held for sale	269,000
Formal foreclosure proceedings on potential foreclosure assets	$ 239,000

Goodwill and Other Intangible_3

Goodwill and Other Intangible Assets (Details) - USD ($) $ in Thousands		3 Months Ended		9 Months Ended
		Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020
Amortized intangible assets [Abstract]
Gross carrying value	[1]	$ 4,456		$ 4,456		$ 4,096
Accumulated amortization	[1]	(2,779)		(2,779)		(2,428)
Net carrying value	[1]	1,677		1,677		1,668
Unamortized intangible assets [Abstract]
Goodwill	[1]	31,376		31,376		31,376
Actual and Estimated Future Amortization Expense [Abstract]
Amortization expense		114	$ 103	351	$ 306
Estimated Amortization Expense [Abstract]
Remaining 2021		126		126
2022		445		445
2023		351		351
2024		266		266
2025		187		187
Thereafter		302		302
Mortgage Servicing Rights (MSRs) [Member]
Amortized intangible assets [Abstract]
Gross carrying value	[1]	2,513		2,513		2,153
Accumulated amortization	[1]	(1,335)		(1,335)		(1,131)
Net carrying value	[1]	1,178		1,178		1,022
Actual and Estimated Future Amortization Expense [Abstract]
Amortization expense		65	46	204	144
Estimated Amortization Expense [Abstract]
Remaining 2021		81		81
2022		289		289
2023		230		230
2024		181		181
2025		137		137
Thereafter		260		260
Core Deposit Intangibles [Member]
Amortized intangible assets [Abstract]
Gross carrying value	[1]	1,943		1,943		1,943
Accumulated amortization	[1]	(1,444)		(1,444)		(1,297)
Net carrying value	[1]	499		499		$ 646
Actual and Estimated Future Amortization Expense [Abstract]
Amortization expense		49	$ 57	147	$ 162
Estimated Amortization Expense [Abstract]
Remaining 2021		45		45
2022		156		156
2023		121		121
2024		85		85
2025		50		50
Thereafter		$ 42		$ 42
[1]	Excludes fully amortized intangible assets

Employee Benefit Plans, Noncont

Employee Benefit Plans, Noncontributory Defined Benefit Pension Plan (Details) - Pension Plan [Member] - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Components of net periodic benefit cost [Abstract]
Service cost	$ 78	$ 82	$ 303	$ 247
Interest cost	55	83	215	249
Expected return on plan assets	(208)	(215)	(712)	(646)
Partial settlement	0	0	0	307
Net amortization and deferral	94	59	267	175
Net periodic benefit cost	19	$ 9	73	$ 332
Expected employer contribution to pension plan	$ 0		$ 0

Employee Benefit Plans, Restric

Employee Benefit Plans, Restricted Stock Plan (Details) - Restricted Stock [Member] - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Deferred Compensation Arrangements [Abstract]
Number of shares authorized (in shares)	150,000		150,000
Number of shares available for grant (in shares)	119,637		119,637
Unvested Shares [Roll Forward]
Outstanding, beginning of period (in shares)	6,622		10,202
Granted (in shares)	795		4,414
Forfeited (in shares)	0		(60)
Vested (in shares)	0		(7,139)
Outstanding, end of period (in shares)	7,417		7,417
Weighted Average Market Price [Roll Forward]
Outstanding, beginning of period (in dollars per share)	$ 57.74		$ 55.93
Granted (in dollars per share)	63.12		60.21
Forfeited (in dollars per share)	0		(54.07)
Vested (in dollars per share)	0		(56.44)
Outstanding, end of period (in dollars per share)	$ 58.32		$ 58.32
Additional General Disclosures [Abstract]
Share-based compensation expense	$ 79,000	$ 83,000	$ 239,000	$ 248,000
Compensation cost related to nonvested awards that has not yet been recognized	$ 433,000		$ 433,000
Period over which compensation cost is expected to be recognized			3 years

Accumulated Comprehensive Inc_3

Accumulated Comprehensive Income, By Component (Details) - USD ($) $ in Thousands		3 Months Ended		9 Months Ended
		Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balance		$ 204,419	$ 183,095	$ 194,259	$ 154,774
Other comprehensive income (loss) before reclassifications (net of tax)		(578)	58	(1,652)	3,352
Amounts reclassified from accumulated other comprehensive income (loss) (net of tax)		(63)	(100)	34	142
Other comprehensive income (loss), net of tax		(641)	(42)	(1,618)	3,494
Balance		208,967	189,051	208,967	189,051
Accumulated Other Comprehensive Loss [Member]
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balance		1,610	2,907	2,587	(629)
Other comprehensive income (loss), net of tax		(641)	(42)	(1,618)	3,494
Balance		969	2,865	969	2,865
Unrealized Gain (Loss) on Available for Sale Securities [Member]
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balance	[1]	3,923	5,938	6,058	2,290
Other comprehensive income (loss) before reclassifications (net of tax)	[1]	(731)	(35)	(2,827)	3,705
Amounts reclassified from accumulated other comprehensive income (loss) (net of tax)	[1]	(128)	(147)	(167)	(239)
Other comprehensive income (loss), net of tax	[1]	(859)	(182)	(2,994)	3,466
Balance	[1]	3,064	5,756	3,064	5,756
Defined Benefit Pension Items [Member]
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balance	[1]	(3,326)	(2,585)	(3,462)	(2,919)
Other comprehensive income (loss) before reclassifications (net of tax)	[1]	0	0	0	0
Amounts reclassified from accumulated other comprehensive income (loss) (net of tax)	[1]	65	47	201	381
Other comprehensive income (loss), net of tax	[1]	65	47	201	381
Balance	[1]	(3,261)	(2,538)	(3,261)	(2,538)
Unrealized Loss on Interest Rate Swap [Member]
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balance	[1]	1,013	(446)	(9)	0
Other comprehensive income (loss) before reclassifications (net of tax)	[1]	153	93	1,175	(353)
Amounts reclassified from accumulated other comprehensive income (loss) (net of tax)	[1]	0	0	0	0
Other comprehensive income (loss), net of tax	[1]	153	93	1,175	(353)
Balance	[1]	$ 1,166	$ (353)	$ 1,166	$ (353)
[1]	Amounts in parentheses indicate debits on the Consolidated Balance Sheet.

Accumulated Comprehensive Inc_4

Accumulated Comprehensive Income, Reclassification (Details) - USD ($) $ in Thousands		3 Months Ended		9 Months Ended
		Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
AOCI Attributable to Parent [Abstract]
Available for sale security gains, net				$ 500	$ 26
Provision for income taxes		$ (1,578)	$ (1,759)	(4,645)	(3,702)
NET INCOME		7,064	8,007	22,174	17,876
Amount Reclassified from Accumulated Comprehensive Income (Loss) [Member]
AOCI Attributable to Parent [Abstract]
NET INCOME	[1]	63	100	(34)	(142)
Unrealized Gains and Losses on Available for Sale Securities [Member] | Amount Reclassified from Accumulated Comprehensive Income (Loss) [Member]
AOCI Attributable to Parent [Abstract]
Available for sale security gains, net	[1]	162	185	212	302
Provision for income taxes	[1]	(34)	(38)	(45)	(63)
NET INCOME	[1]	128	147	167	239
Defined Benefit Pension Items [Member] | Amount Reclassified from Accumulated Comprehensive Income (Loss) [Member]
AOCI Attributable to Parent [Abstract]
Other expenses	[1]	(81)	(59)	(254)	(482)
Provision for income taxes	[1]	16	12	53	101
NET INCOME	[1]	$ (65)	$ (47)	$ (201)	$ (381)
[1]	Amounts in parentheses indicate expenses and other amounts indicate income on the Consolidated Statement of Income

Fair Value Measurements, Measur

Fair Value Measurements, Measured On A Recurring And Nonrecurring Basis (Details) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2021	Dec. 31, 2020
Fair value assets and liabilities measured on non-recurring basis [Abstract]
Impaired loans, estimated selling cost	$ 309,000	$ 356,000
Recurring [Member]
Assets [Abstract]
Equity securities	2,219,000	1,931,000
Available for sale securities [Abstract]
U.S. Agency Securities	68,256,000	81,416,000
U.S. Treasury securities	103,719,000	28,043,000
Obligations of state and political subdivisions	108,831,000	102,972,000
Corporate obligations	10,937,000	6,509,000
Mortgage-backed securities in government sponsored entities	105,300,000	76,249,000
Other Assets [Abstract]
Derivative instruments	3,390,000	1,111,000
Liabilities [Abstract]
Derivative instruments	(1,913,000)	(1,122,000)
Recurring [Member] | Level I [Member]
Assets [Abstract]
Equity securities	2,219,000	1,931,000
Available for sale securities [Abstract]
U.S. Agency Securities	0	0
U.S. Treasury securities	103,719,000	28,043,000
Obligations of state and political subdivisions	0	0
Corporate obligations	0	0
Mortgage-backed securities in government sponsored entities	0	0
Other Assets [Abstract]
Derivative instruments	0	0
Liabilities [Abstract]
Derivative instruments	0	0
Recurring [Member] | Level II [Member]
Assets [Abstract]
Equity securities	0	0
Available for sale securities [Abstract]
U.S. Agency Securities	68,256,000	81,416,000
U.S. Treasury securities	0	0
Obligations of state and political subdivisions	108,831,000	102,972,000
Corporate obligations	10,937,000	6,509,000
Mortgage-backed securities in government sponsored entities	105,300,000	76,249,000
Other Assets [Abstract]
Derivative instruments	3,390,000	1,111,000
Liabilities [Abstract]
Derivative instruments	(1,913,000)	(1,122,000)
Recurring [Member] | Level III [Member]
Assets [Abstract]
Equity securities	0	0
Available for sale securities [Abstract]
U.S. Agency Securities	0	0
U.S. Treasury securities	0	0
Obligations of state and political subdivisions	0	0
Corporate obligations	0	0
Mortgage-backed securities in government sponsored entities	0	0
Other Assets [Abstract]
Derivative instruments	0	0
Liabilities [Abstract]
Derivative instruments	0	0
Nonrecurring [Member]
Fair value assets and liabilities measured on non-recurring basis [Abstract]
Impaired Loans	3,031,000	3,243,000
Other real estate owned	631,000	1,700,000
Nonrecurring [Member] | Level I [Member]
Fair value assets and liabilities measured on non-recurring basis [Abstract]
Impaired Loans	0	0
Other real estate owned	0	0
Nonrecurring [Member] | Level II [Member]
Fair value assets and liabilities measured on non-recurring basis [Abstract]
Impaired Loans	0	0
Other real estate owned	0	0
Nonrecurring [Member] | Level III [Member]
Fair value assets and liabilities measured on non-recurring basis [Abstract]
Impaired Loans	3,031,000	3,243,000
Other real estate owned	$ 631,000	$ 1,700,000

Fair Value Measurements, Quanti

Fair Value Measurements, Quantitative Information (Details) - Appraised Collateral Values [Member] $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2021USD ($)	Dec. 31, 2020USD ($)
Impaired Loans [Member]
Fair Value Measurement Inputs and Valuation Techniques [Abstract]
Impaired Loans	$ 3,031	$ 3,243
Impaired Loans [Member] | Minimum [Member]
Fair Value Measurement Inputs and Valuation Techniques [Abstract]
Holding period	0 months	6 months
Impaired Loans [Member] | Maximum [Member]
Fair Value Measurement Inputs and Valuation Techniques [Abstract]
Holding period	12 months	12 months
Impaired Loans [Member] | Weighted Average [Member]
Fair Value Measurement Inputs and Valuation Techniques [Abstract]
Holding period	11 months 27 days	11 months 19 days
Impaired Loans [Member] | Discount for Time Since Appraisal [Member] | Minimum [Member]
Fair Value Measurement Inputs and Valuation Techniques [Abstract]
Impaired loans, Measurement input	0	0
Impaired Loans [Member] | Discount for Time Since Appraisal [Member] | Maximum [Member]
Fair Value Measurement Inputs and Valuation Techniques [Abstract]
Impaired loans, Measurement input	1	1
Impaired Loans [Member] | Discount for Time Since Appraisal [Member] | Weighted Average [Member]
Fair Value Measurement Inputs and Valuation Techniques [Abstract]
Impaired loans, Measurement input	0.1589	0.2061
Impaired Loans [Member] | Selling Costs [Member] | Minimum [Member]
Fair Value Measurement Inputs and Valuation Techniques [Abstract]
Impaired loans, Measurement input	0.05	0.05
Impaired Loans [Member] | Selling Costs [Member] | Maximum [Member]
Fair Value Measurement Inputs and Valuation Techniques [Abstract]
Impaired loans, Measurement input	0.10	0.10
Impaired Loans [Member] | Selling Costs [Member] | Weighted Average [Member]
Fair Value Measurement Inputs and Valuation Techniques [Abstract]
Impaired loans, Measurement input	0.0956	0.0951
Other Real Estate Owned [Member]
Fair Value Measurement Inputs and Valuation Techniques [Abstract]
Impaired Loans	$ 631	$ 1,700
Other Real Estate Owned [Member] | Discount for Time Since Appraisal [Member] | Minimum [Member]
Fair Value Measurement Inputs and Valuation Techniques [Abstract]
Other real estate owned, Measurement input	0.20	0.20
Other Real Estate Owned [Member] | Discount for Time Since Appraisal [Member] | Maximum [Member]
Fair Value Measurement Inputs and Valuation Techniques [Abstract]
Other real estate owned, Measurement input	0.41	0.31
Other Real Estate Owned [Member] | Discount for Time Since Appraisal [Member] | Weighted Average [Member]
Fair Value Measurement Inputs and Valuation Techniques [Abstract]
Other real estate owned, Measurement input	0.3967	0.2867

Fair Value Measurements, By Bal

Fair Value Measurements, By Balance Sheet Grouping (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Financial assets [Abstract]
Interest bearing time deposits with other banks	$ 11,274	$ 13,758
Level I [Member] | Recurring [Member]
Financial assets [Abstract]
Interest bearing time deposits with other banks	0	0
Loans held for sale	0	0
Net loans	0	0
Financial liabilities [Abstract]
Deposits	1,407,228	1,207,666
Borrowed funds	0	0
Level II [Member] | Recurring [Member]
Financial assets [Abstract]
Interest bearing time deposits with other banks	0	0
Loans held for sale	0	0
Net loans	0	0
Financial liabilities [Abstract]
Deposits	0	0
Borrowed funds	0	0
Level III [Member] | Recurring [Member]
Financial assets [Abstract]
Interest bearing time deposits with other banks	11,274	13,758
Loans held for sale	3,199	14,640
Net loans	1,430,157	1,404,166
Financial liabilities [Abstract]
Deposits	335,686	386,075
Borrowed funds	77,000	88,263
Carrying Amount [Member] | Recurring [Member]
Financial assets [Abstract]
Interest bearing time deposits with other banks	11,274	13,758
Loans held for sale	3,199	14,640
Net loans	1,425,574	1,389,466
Financial liabilities [Abstract]
Deposits	1,740,969	1,588,858
Borrowed funds	78,200	88,838
Fair Value [Member] | Recurring [Member]
Financial assets [Abstract]
Interest bearing time deposits with other banks	11,274	13,758
Loans held for sale	3,199	14,640
Net loans	1,430,157	1,404,166
Financial liabilities [Abstract]
Deposits	1,742,914	1,593,738
Borrowed funds	$ 77,000	$ 88,263