Loans, Notes, Trade and Other Receivables Disclosure [Text Block] | Note 4 Loans, net of deferred fees and costs and excluding loans held for sale, at September 30, 2020 December 31, 2019 September 30, 2020 December 31, 2019 Commercial $ 543,746 $ 339,077 Commercial real estate: Construction and land development 151,613 137,920 Commercial real estate - owner occupied 382,121 360,991 Commercial real estate - non-owner occupied 608,954 538,208 Residential real estate: Residential 279,815 324,315 Home equity 111,448 119,423 Consumer 8,397 10,881 Total loans $ 2,086,094 $ 1,830,815 Acquired Loans The outstanding principal balance and the carrying amount of these loans, including loans accounted for under ASC 310 30, September 30, 2020 December 31, 2019 September 30, 2020 December 31, 2019 Outstanding principal balance $ 285,695 $ 393,618 Carrying amount 273,885 377,130 The outstanding principal balance and related carrying amount of purchased credit impaired loans, for which the Company applies ASC 310 30 September 30, 2020 December 31, 2019 Outstanding principal balance $ 39,997 $ 53,600 Carrying amount 32,399 43,028 The following table presents changes in the accretable yield on acquired impaired loans, for which the Company applies ASC 310 30, nine September 30, 2020 December 31, 2019 September 30, 2020 December 31, 2019 Balance at January 1 $ 7,893 $ 4,633 Additions from merger with HomeTown — 4,410 Accretion (2,573 ) (3,304 ) Reclassification from nonaccretable difference 1,831 736 Other changes, net* (150 ) 1,418 $ 7,001 $ 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 September 30, 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 $ 3 $ 2 $ — $ 193 $ 198 $ 543,548 $ 543,746 Commercial real estate: Construction and land development — — — 6 6 151,607 151,613 Commercial real estate - owner occupied 256 — 206 336 798 381,323 382,121 Commercial real estate - non-owner occupied 214 — — 1,404 1,618 607,336 608,954 Residential: Residential 384 1 59 1,057 1,501 278,314 279,815 Home equity 97 — 20 83 200 111,248 111,448 Consumer 19 3 — 9 31 8,366 8,397 Total $ 973 $ 6 $ 285 $ 3,088 $ 4,352 $ 2,081,742 $ 2,086,094 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 - owner occupied 217 434 — 274 925 360,066 360,991 Commercial real estate - non-owner occupied — — — — — 538,208 538,208 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 September 30, 2020 Recorded Investment Unpaid Principal Balance Related Allowance Average Recorded Investment Interest Income Recognized With no related allowance recorded: Commercial $ — $ — $ — $ 24 $ 1 Commercial real estate: Construction and land development — — — — — Commercial real estate - owner occupied 408 405 — 375 22 Commercial real estate - non-owner occupied 1,177 1,177 — 671 56 Residential: Residential 1,002 1,009 — 866 39 Home equity 23 23 — 37 3 Consumer — — — — — $ 2,610 $ 2,614 $ — $ 1,973 $ 121 With a related allowance recorded: Commercial $ 147 $ 141 $ 119 $ 468 $ 15 Commercial real estate: Construction and land development — — — — — Commercial real estate - owner occupied — — — — — Commercial real estate - non-owner occupied 259 259 138 194 12 Residential Residential 392 392 97 286 14 Home equity — — — — — Consumer — — — — — $ 798 $ 792 $ 354 $ 948 $ 41 Total: Commercial $ 147 $ 141 $ 119 $ 492 $ 16 Commercial real estate: Construction and land development — — — — — Commercial real estate - owner occupied 408 405 — 375 22 Commercial real estate - non-owner occupied 1,436 1,436 138 865 68 Residential: Residential 1,394 1,401 97 1,152 53 Home equity 23 23 — 37 3 Consumer — — — — — $ 3,408 $ 3,406 $ 354 $ 2,921 $ 162 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 - owner occupied 343 341 — 250 26 Commercial real estate - non-owner occupied 159 159 — 174 13 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 - owner occupied — — — — — Commercial real estate - non-owner occupied 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 - owner occupied 343 341 — 250 26 Commercial real estate - non-owner occupied 159 159 — 174 13 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 September 30, 2020 2019, nine September 30, 2020 five One two one one two one nine September 30, 2019 During the nine September 30, 2020 one 12 nine September 30, 2019 12 one 90 On March 20, 2020 ( April 2020), may 19. six not March 27, 2020. 4013 19 19 December 31, 2019 not September 30, 2020, three October 23, 2020, second The CARES Act included an allocation of $659 1.00% two $2 five not first six 100% 1% 5%, April 3, 2020. third 2020, August 2020. September 30, 2020, June 30, 2020. September 30, 2020, June 30, 2020. 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 September 30, 2020 Residential Real Estate in Process of Foreclosure The Company had $533,000 and $161,000 in residential real estate loans in the process of foreclosure at September 30, 2020 December 31, 2019 September 30, 2020 December 31, 2019 Risk Grades The following tables show the Company's loan portfolio broken down by internal risk grading as of September 30, 2020 Commercial and Consumer Credit Exposure Credit Risk Profile by Internally Assigned Grade Commercial Construction and Land Development Commercial Real Estate - Owner Occupied Commercial Real Estate - Non-owner Occupied Residential Home Equity Pass $ 537,472 $ 145,203 $ 364,109 $ 595,502 $ 272,002 $ 111,078 Special Mention 5,342 3,533 7,563 10,315 4,599 — Substandard 826 2,877 10,243 2,878 3,214 370 Doubtful 106 — 206 259 — — Total $ 543,746 $ 151,613 $ 382,121 $ 608,954 $ 279,815 $ 111,448 Consumer Credit Exposure Credit Risk Profile Based on Payment Activity Consumer Performing $ 8,388 Nonperforming 9 Total $ 8,397 The following tables show 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 -Owner Occupied Commercial Real Estate - Non-owner Occupied Residential Home Equity Pass $ 328,488 $ 130,694 $ 340,696 $ 519,919 $ 316,454 $ 118,960 Special Mention 8,710 4,133 13,094 9,023 4,370 — Substandard 1,144 3,093 7,200 9,267 3,491 463 Doubtful 735 — — — — — Total $ 339,077 $ 137,920 $ 360,990 $ 538,209 $ 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 |