Loans, Notes, Trade and Other Receivables Disclosure [Text Block] | Note 3 Loans, net of deferred fees and costs and excluding loans held for sale, at March 31, 2021 December 31, 2020 March 31, 2021 December 31, 2020 Commercial $ 447,109 $ 491,256 Commercial real estate: Construction and land development 159,801 140,071 Commercial real estate - owner occupied 364,549 373,680 Commercial real estate - non-owner occupied 628,742 627,569 Residential real estate: Residential 266,595 269,137 Home equity 100,643 104,881 Consumer 11,201 8,462 Total loans, net of deferred fees and costs $ 1,978,640 $ 2,015,056 Acquired Loans The outstanding principal balance and the carrying amount of these loans, including loans accounted for under ASC 310 30, March 31, 2021 December 31, 2020 March 31, 2021 December 31, 2020 Outstanding principal balance $ 227,525 $ 251,730 Carrying amount 217,738 241,008 The outstanding principal balance and related carrying amount of purchased credit impaired loans, for which the Company applies ASC 310 30 March 31, 2021 December 31, 2020 Outstanding principal balance $ 34,916 $ 37,417 Carrying amount 27,966 30,201 The following table presents changes in the accretable yield on acquired impaired loans, for which the Company applies ASC 310 30, three March 31, 2021 December 31, 2020 March 31, 2021 December 31, 2020 Balance at January 1 $ 6,513 $ 7,893 Accretion (712 ) (3,553 ) Reclassification from nonaccretable difference 451 2,233 Other changes, net (1) 79 (60 ) $ 6,331 $ 6,513 __________________________ ( 1 Past Due Loans The following table shows an analysis by portfolio segment of the Company's past due loans at March 31, 2021 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 $ — $ 23 $ — $ 68 $ 91 $ 447,018 $ 447,109 Commercial real estate: Construction and land development — — — 5 5 159,796 159,801 Commercial real estate - owner occupied — — — 45 45 364,504 364,549 Commercial real estate - non-owner occupied — — — 1,003 1,003 627,739 628,742 Residential: Residential 202 78 162 1,128 1,570 265,025 266,595 Home equity 90 — — 67 157 100,486 100,643 Consumer 14 4 — 7 25 11,176 11,201 Total $ 306 $ 105 $ 162 $ 2,323 $ 2,896 $ 1,975,744 $ 1,978,640 The following table shows an analysis by portfolio segment of the Company's past due loans at December 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 $ 153 $ 9 $ — $ 100 $ 262 $ 490,994 $ 491,256 Commercial real estate: Construction and land development 168 — — 5 173 139,898 140,071 Commercial real estate - owner occupied 62 — 209 304 575 373,105 373,680 Commercial real estate - non-owner occupied — — — 1,158 1,158 626,411 627,569 Residential: Residential 711 211 53 792 1,767 267,370 269,137 Home equity — — — 69 69 104,812 104,881 Consumer 49 14 — 6 69 8,393 8,462 Total $ 1,143 $ 234 $ 262 $ 2,434 $ 4,073 $ 2,010,983 $ 2,015,056 Impaired Loans The following table presents the Company's impaired loan balances by portfolio segment, excluding acquired impaired loans, at March 31, 2021 Recorded Investment Unpaid Principal Balance Related Allowance Average Recorded Investment Interest Income Recognized With no related allowance recorded: Commercial $ — $ — $ — $ 9 $ — Commercial real estate: Construction and land development — — — — — Commercial real estate - owner occupied 30 27 — 158 1 Commercial real estate - non-owner occupied 1,108 1,107 — 1,127 17 Residential: Residential 1,429 1,432 — 1,263 16 Home equity 5 5 — 6 — Consumer — — — — — $ 2,572 $ 2,571 $ — $ 2,563 $ 34 With a related allowance recorded: Commercial $ 36 $ 29 $ 26 $ 38 $ 1 Commercial real estate: Construction and land development — — — — — Commercial real estate - owner occupied — — — — — Commercial real estate - non-owner occupied — — — 61 — Residential Residential 135 135 1 136 2 Home equity — — — — — Consumer — — — — — $ 171 $ 164 $ 27 $ 235 $ 3 Total: Commercial $ 36 $ 29 $ 26 $ 47 $ 1 Commercial real estate: Construction and land development — — — — — Commercial real estate - owner occupied 30 27 — 158 1 Commercial real estate - non-owner occupied 1,108 1,107 — 1,188 17 Residential: Residential 1,564 1,567 1 1,399 18 Home equity 5 5 — 6 — Consumer — — — — — $ 2,743 $ 2,735 $ 27 $ 2,798 $ 37 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, 2020 Recorded Investment Unpaid Principal Balance Related Allowance Average Recorded Investment Interest Income Recognized With no related allowance recorded: Commercial $ 18 $ 18 $ — $ 23 $ 6 Commercial real estate: Construction and land development — — — — — Commercial real estate - owner occupied 286 283 — 357 27 Commercial real estate - non-owner occupied 1,148 1,147 — 766 75 Residential: Residential 1,096 1,103 — 912 62 Home equity 6 6 — 31 3 Consumer — — — — — $ 2,554 $ 2,557 $ — $ 2,089 $ 173 With a related allowance recorded: Commercial $ 39 $ 33 $ 29 $ 382 $ 15 Commercial real estate: Construction and land development — — — — — Commercial real estate - owner occupied — — — — — Commercial real estate - non-owner occupied (1) 122 122 — 180 15 Residential: Residential 137 137 1 256 9 Home equity — — — — — Consumer — — — — — $ 298 $ 292 $ 30 $ 818 $ 39 Total: Commercial $ 57 $ 51 $ 29 $ 405 $ 21 Commercial real estate: Construction and land development — — — — — Commercial real estate - owner occupied 286 283 — 357 27 Commercial real estate - non-owner occupied 1,270 1,269 — 946 90 Residential: Residential 1,233 1,240 1 1,168 71 Home equity 6 6 — 31 3 Consumer — — — — — $ 2,852 $ 2,849 $ 30 $ 2,907 $ 212 __________________________ ( 1 zero In the table above, recorded investment may During the three March 31, 2021 three March 31, 2020 During the three March 31, 2021 12 three March 31, 2020 12 one 90 During the first 2021, March 31, 2021 December 31, 2020 March 31, 2021 second third six The Company continued to participate in the SBA's PPP under the CARES Act in the first 2021. second 100% not first 2020 first 2021 fourth 2020. March 31, 2021 December 31, 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 March 31, 2021 Residential Real Estate in Process of Foreclosure The Company had $192,000 and $387,000 in residential real estate loans in the process of foreclosure at March 31, 2021 December 31, 2020 March 31, 2021 December 31, 2020 Risk Grades The following tables show the Company's loan portfolio broken down by internal risk grading as of March 31, 2021 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 $ 437,092 $ 152,327 $ 342,078 $ 611,473 $ 260,207 $ 100,251 Special Mention 9,238 3,155 14,983 9,555 3,376 — Substandard 778 4,319 7,488 7,714 3,012 392 Doubtful 1 — — — — — Total $ 447,109 $ 159,801 $ 364,549 $ 628,742 $ 266,595 $ 100,643 Consumer Credit Exposure Credit Risk Profile Based on Payment Activity Consumer Performing $ 11,194 Nonperforming 7 Total $ 11,201 The following tables show the Company's loan portfolio broken down by internal risk grading as of December 31, 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 $ 479,416 $ 131,770 $ 350,376 $ 612,688 $ 262,677 $ 104,608 Special Mention 10,956 2,505 14,621 9,196 3,665 — Substandard 865 5,796 8,474 5,563 2,795 273 Doubtful 19 — 209 122 — — Total $ 491,256 $ 140,071 $ 373,680 $ 627,569 $ 269,137 $ 104,881 Consumer Credit Exposure Credit Risk Profile Based on Payment Activity Consumer Performing $ 8,456 Nonperforming 6 Total $ 8,462 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 |