Loans, Notes, Trade and Other Receivables Disclosure [Text Block] | Note 4 Loans, excluding loans held for sale, at March 31, 2020 December 31, 2019 March 31, 2020 December 31, 2019 Commercial $ 331,507 $ 339,077 Commercial real estate: Construction and land development 141,154 137,920 Commercial real estate 953,363 899,199 Residential real estate: Residential 301,284 324,315 Home equity 118,030 119,423 Consumer 9,590 10,881 Total loans $ 1,854,928 $ 1,830,815 Acquired Loans The outstanding principal balance and the carrying amount of these loans, including loans accounted for under ASC 310 30, March 31, 2020 December 31, 2019 March 31, 2020 December 31, 2019 Outstanding principal balance $ 345,450 $ 393,618 Carrying amount 329,839 377,130 The outstanding principal balance and related carrying amount of acquired impaired loans, for which the Company applies ASC 310 30 March 31, 2020 December 31, 2019 Outstanding principal balance $ 50,815 $ 53,600 Carrying amount 40,353 43,028 The following table presents changes in the accretable yield on acquired impaired loans, for which the Company applies ASC 310 30, three March 31, 2020 December 31, 2019 March 31, 2020 December 31, 2019 Balance at January 1 $ 7,893 $ 4,633 Additions from merger with HomeTown — 4,410 Accretion (784 ) (3,304 ) Reclassification from nonaccretable difference 1,330 736 Other changes, net* (69 ) 1,418 $ 8,370 $ 7,893 * This line item represents changes in the cash flows expected to be collected due to the impact of non-credit changes such as prepayment assumptions, changes in interest rates on variable rate acquired impaired loans, and discounted payoffs that occurred in the period. Past Due Loans The following table shows an analysis by portfolio segment of the Company's past due loans at March 31, 2020 30- 59 Days Past Due 60-89 Days Past Due 90 Days + Past Due and Still Accruing Non Accrual Loans Total Past Due Current Total Loans Commercial $ 404 $ 68 $ 31 $ 958 $ 1,461 $ 330,046 $ 331,507 Commercial real estate: Construction and land development — 37 — 9 46 141,108 141,154 Commercial real estate 216 216 121 513 1,066 952,297 953,363 Residential: Residential 255 139 278 942 1,614 299,670 301,284 Home equity 262 — 29 154 445 117,585 118,030 Consumer 122 9 — 3 134 9,456 9,590 Total $ 1,259 $ 469 $ 459 $ 2,579 $ 4,766 $ 1,850,162 $ 1,854,928 The following table shows an analysis by portfolio segment of the Company's past due loans at December 31, 2019 30- 59 Days Past Due 60-89 Days Past Due 90 Days + Past Due and Still Accruing Non Accrual Loans Total Past Due Current Total Loans Commercial $ 325 $ 163 $ 52 $ 857 $ 1,397 $ 337,680 $ 339,077 Commercial real estate: Construction and land development 58 — — 11 69 137,851 137,920 Commercial real estate 217 434 — 274 925 898,274 899,199 Residential: Residential 639 260 282 685 1,866 322,449 324,315 Home equity 49 90 27 113 279 119,144 119,423 Consumer 73 13 — 4 90 10,791 10,881 Total $ 1,361 $ 960 $ 361 $ 1,944 $ 4,626 $ 1,826,189 $ 1,830,815 Impaired Loans The following table presents the Company's impaired loan balances by portfolio segment, excluding acquired impaired loans, at March 31, 2020 Recorded Investment Unpaid Principal Balance Related Allowance Average Recorded Investment Interest Income Recognized With no related allowance recorded: Commercial $ 49 $ 49 $ — $ 49 $ 1 Commercial real estate: Construction and land development — — — — — Commercial real estate 476 473 — 489 9 Residential: Residential 953 959 — 782 12 Home equity 39 39 — 40 1 Consumer — — — — — $ 1,517 $ 1,520 $ — $ 1,360 $ 23 With a related allowance recorded: Commercial $ 839 $ 833 $ 247 $ 787 $ 11 Commercial real estate: Construction and land development — — — — — Commercial real estate 259 259 138 130 4 Residential Residential 250 250 26 252 3 Home equity — — — — — Consumer — — — — — $ 1,348 $ 1,342 $ 411 $ 1,169 $ 18 Total: Commercial $ 888 $ 882 $ 247 $ 836 $ 12 Commercial real estate: Construction and land development — — — — — Commercial real estate 735 732 138 619 13 Residential: Residential 1,203 1,209 26 1,034 15 Home equity 39 39 — 40 1 Consumer — — — — — $ 2,865 $ 2,862 $ 411 $ 2,529 $ 41 In the table above, recorded investment may The following table presents the Company's impaired loan balances by portfolio segment, excluding acquired impaired loans, at December 31, 2019 Recorded Investment Unpaid Principal Balance Related Allowance Average Recorded Investment Interest Income Recognized With no related allowance recorded: Commercial $ 49 $ 49 $ — $ 16 $ 5 Commercial real estate: Construction and land development — — — — — Commercial real estate 502 500 — 424 39 Residential: Residential 611 612 — 652 38 Home equity 41 41 — 45 6 Consumer — — — — — $ 1,203 $ 1,202 $ — $ 1,137 $ 88 With a related allowance recorded: Commercial $ 735 $ 730 $ 204 $ 191 $ 41 Commercial real estate: Construction and land development — — — — — Commercial real estate — — — — — Residential: Residential 254 254 26 225 16 Home equity — — — — — Consumer — — — — — $ 989 $ 984 $ 230 $ 416 $ 57 Total: Commercial $ 784 $ 779 $ 204 $ 207 $ 46 Commercial real estate: Construction and land development — — — — — Commercial real estate 502 500 — 424 39 Residential: Residential 865 866 26 877 54 Home equity 41 41 — 45 6 Consumer — — — — — $ 2,192 $ 2,186 $ 230 $ 1,553 $ 145 In the table above, recorded investment may During the three March 31, 2020 one $82,000. no three March 31, 2019 During the three March 31, 2020 2019 no 12 one 90 On March 20, 2020, may 19. six not March 27, 2020. 4013 19 19 December 31, 2019 not May 5, 2020 500 $334 three The CARES Act included an initial allocation of $349 1.00% two not first six 100% 1% 5%, April 3, 2020, April 16, 2020. 1,321 $228 96% $310 April 27, 2020. 1,913 $267 99.8% The loan portfolio consists primarily of commercial and residential real estate loans, commercial loans to small and medium-sized businesses, construction and land development loans, and home equity loans. At March 31, 2020, $73 $48 $180 16% Residential Real Estate in Process of Foreclosure The Company had $155,000 $161,000 March 31, 2020 December 31, 2019 $237,000 $285,000 March 31, 2020 December 31, 2019 Risk Grades The following table shows the Company's loan portfolio broken down by internal risk grading as of March 31, 2020 Commercial and Consumer Credit Exposure Credit Risk Profile by Internally Assigned Grade Commercial Construction and Land Development Commercial Real Estate Other Residential Home Equity Pass $ 320,901 $ 133,933 $ 914,331 $ 293,905 $ 117,580 Special Mention 8,859 4,045 19,561 4,526 — Substandard 1,012 3,176 19,471 2,853 450 Doubtful 735 — — — — Total $ 331,507 $ 141,154 $ 953,363 $ 301,284 $ 118,030 Consumer Credit Exposure Credit Risk Profile Based on Payment Activity Consumer Performing $ 9,587 Nonperforming 3 Total $ 9,590 The following table shows the Company's loan portfolio broken down by internal risk grading as of December 31, 2019 Commercial and Consumer Credit Exposure Credit Risk Profile by Internally Assigned Grade Commercial Construction and Land Development Commercial Real Estate Other Residential Home Equity Pass $ 328,488 $ 130,694 $ 860,615 $ 316,454 $ 118,960 Special Mention 8,710 4,133 22,117 4,370 — Substandard 1,144 3,093 16,467 3,491 463 Doubtful 735 — — — — Total $ 339,077 $ 137,920 $ 899,199 $ 324,315 $ 119,423 Consumer Credit Exposure Credit Risk Profile Based on Payment Activity Consumer Performing $ 10,877 Nonperforming 4 Total $ 10,881 Loans classified in the Pass category typically are fundamentally sound, and risk factors are reasonable and acceptable. Loans classified in the Special Mention category typically have been criticized internally, by loan review or the loan officer, or by external regulators under the current credit policy regarding risk grades. Loans classified in the Substandard category typically have a well-defined weakness or weaknesses that jeopardize the liquidation of the debt; they are typically characterized by the possibility that the Bank will sustain some loss if the deficiencies are not Loans classified in the Doubtful category typically have all the weaknesses inherent in loans classified as substandard, plus the added characteristic that the weaknesses make collection or liquidation in full on the basis of currently existing facts, conditions, and values highly questionable and improbable. However, these loans are not may may Consumer loans are classified as performing or nonperforming. A loan is nonperforming when payments of interest and principal are past due 90 |