Chemung Financial (CHMG) 10-Q 6 Nov 19 2019 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2019	Nov. 05, 2019
Document and Entity Information [Abstract]
Entity Registrant Name	CHEMUNG FINANCIAL CORP
Entity Central Index Key	0000763563
Current Fiscal Year End Date	--12-31
Entity Filer Category	Accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Document Type	10-Q
Document Period End Date	Sep. 30, 2019
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	Q3
Amendment Flag	false
Entity Current Reporting Status	Yes
Entity Shell Company	false
Entity Common Stock, Shares Outstanding (in shares)		4,846,630

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Sep. 30, 2019	Dec. 31, 2018
ASSETS
Cash and due from financial institutions	$ 36,497	$ 33,040
Interest-earning deposits in other financial institutions	109,801	96,932
Total cash and cash equivalents	146,298	129,972
Equity investments, at estimated fair value	2,065	1,909
Securities available for sale, at estimated fair value	267,529	242,258
Securities held to maturity, estimated fair value of $3,443 at September 30, 2019 and $4,858 at December 31, 2018	3,420	4,875
FHLBNY and FRBNY Stock, at cost	3,091	3,138
Loans, net of deferred loan fees	1,306,638	1,311,906
Allowance for loan losses	(23,923)	(18,944)
Loans, net	1,282,715	1,292,962
Loans held for sale	1,313	502
Premises and equipment, net	22,962	24,980
Operating lease right-of-use assets	8,051	0
Goodwill	21,824	21,824
Other intangible assets, net	886	1,351
Bank-owned life insurance	3,096	3,048
Accrued interest receivable and other assets	30,393	28,524
Total assets	1,793,643	1,755,343
Deposits:
Non-interest-bearing	472,600	484,433
Interest-bearing	1,103,906	1,084,804
Total deposits	1,576,506	1,569,237
Long term finance lease obligation	4,140
Long term finance lease obligation		4,304
Operating lease liabilities	8,125
Dividends payable	1,260	1,254
Accrued interest payable and other liabilities	21,568	15,519
Total liabilities	1,611,599	1,590,314
Shareholders' equity:
Common stock, $0.01 par value per share, 10,000,000 shares authorized; 5,310,076 issued at September 30, 2019 and December 31, 2018	53	53
Additional paid-in capital	46,464	45,820
Retained earnings	150,759	143,129
Treasury stock, at cost; 465,038 shares at September 30, 2019 and 488,844 shares at December 31, 2018	(11,956)	(12,562)
Accumulated other comprehensive loss	(3,276)	(11,411)
Total shareholders' equity	182,044	165,029
Total liabilities and shareholders' equity	$ 1,793,643	$ 1,755,343

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Sep. 30, 2019	Dec. 31, 2018
ASSETS
Securities held to maturity, estimated fair value	$ 3,443	$ 4,858
Shareholders' equity:
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized (in shares)	10,000,000	10,000,000
Common stock, shares issued (in shares)	5,310,076	5,310,076
Treasury stock, at cost (in shares)	465,038	488,844

CONSOLIDATED STATEMENTS OF INCO

CONSOLIDATED STATEMENTS OF INCOME - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Interest and dividend income:
Loans, including fees	$ 14,664	$ 14,580	$ 43,723	$ 42,930
Taxable securities	1,349	1,200	3,825	3,753
Tax exempt securities	293	272	872	875
Interest-earning deposits	502	84	1,735	116
Total interest and dividend income	16,808	16,136	50,155	47,674
Interest expense:
Deposits	1,629	858	4,634	1,967
Securities sold under agreements to repurchase	0	0	0	137
Borrowed funds	37	199	111	574
Total interest expense	1,666	1,057	4,745	2,678
Net interest income	15,142	15,079	45,410	44,996
Provision for loan losses	4,441	300	5,684	3,371
Net interest income after provision for loan losses	10,701	14,779	39,726	41,625
Non-interest income:
Net gains on security transactions	0	0	19	0
Changes in fair value of equity investments	(10)	2,141	106	2,165
Net gains on sales of loans held for sale	69	79	146	184
Net gains (losses) on sales of other real estate owned	(1)	123	(87)	119
Income from bank-owned life insurance	17	17	48	50
Other	367	402	1,177	2,016
Total non-interest income	4,956	7,381	14,967	18,181
Non-interest expenses:
Salaries and wages	5,874	5,691	17,375	16,969
Pension and other employee benefits	1,470	1,262	4,488	4,438
Other components of net periodic pension and postretirement benefits	(141)	(408)	(423)	(1,224)
Net occupancy	1,424	1,671	4,469	4,922
Furniture and equipment	717	581	1,840	1,941
Data processing	1,818	1,782	5,418	5,288
Professional services	395	479	1,218	1,527
Legal accruals and settlements	0	0	0	989
Amortization of intangible assets	151	182	465	558
Marketing and advertising	231	212	644	816
Other real estate owned	9	83	80	321
FDIC insurance	(10)	263	476	881
Loan expense	171	262	557	615
Other	1,416	1,368	4,238	4,520
Total non-interest expenses	13,525	13,428	40,845	42,561
Income before income tax expense	2,132	8,732	13,848	17,245
Income tax expense	176	1,802	2,443	3,349
Net income	$ 1,956	$ 6,930	$ 11,405	$ 13,896
Weighted average shares outstanding (in shares)	4,871	4,834	4,866	4,828
Basic and diluted earnings per share (in dollars per share)	$ 0.40	$ 1.43	$ 2.34	$ 2.88
WMG fee income
Non-interest income:
Revenue from contract with customer, excluding assessed tax	$ 2,315	$ 2,406	$ 7,115	$ 7,095
Service charges on deposit accounts
Non-interest income:
Revenue from contract with customer, excluding assessed tax	1,141	1,231	3,330	3,539
Interchange revenue from debit card transactions
Non-interest income:
Revenue from contract with customer, excluding assessed tax	$ 1,058	$ 982	$ 3,113	$ 3,013

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Statement of Comprehensive Income [Abstract]
Net income	$ 1,956	$ 6,930	$ 11,405	$ 13,896
Other comprehensive income (loss):
Unrealized holding gains (losses) on securities available for sale	3,573	(1,583)	10,885	(6,422)
Reclassification adjustment for gains realized in net income	0	0	(19)	0
Net unrealized gains (losses)	3,573	(1,583)	10,866	(6,422)
Tax effect	911	(404)	2,771	(1,637)
Net of tax amount	2,662	(1,179)	8,095	(4,785)
Change in funded status of defined benefit pension plan and other benefit plans:
Reclassification adjustment for amortization of prior service costs	(55)	(55)	(165)	(165)
Reclassification adjustment for amortization of net actuarial loss	72	72	218	218
Total before tax effect	17	17	53	53
Tax effect	4	4	13	13
Net of tax amount	13	13	40	40
Total other comprehensive income (loss)	2,675	(1,166)	8,135	(4,745)
Comprehensive income	$ 4,631	$ 5,764	$ 19,540	$ 9,151

CONSOLIDATED STATEMENTS OF SHAR

CONSOLIDATED STATEMENTS OF SHAREHOLDERS' EQUITY - USD ($) $ in Thousands		Total	Common Stock	Additional Paid-in Capital	Retained Earnings	Treasury Stock	Accumulated Other Comprehensive Loss
Beginning balances at Dec. 31, 2017		$ 149,813	$ 53	$ 45,967	$ 128,453	$ (14,320)	$ (10,340)
Increase (Decrease) in Shareholders' Equity [Roll Forward]
Net income		13,896			13,896
Other comprehensive loss		(4,745)					(4,745)
Restricted stock awards		301		301
Restricted stock units for directors' deferred compensation plan		57		57
Cash dividends declared		(3,735)			(3,735)
Distribution of treasury stock for directors' compensation		301		147		154
Distribution of shares of treasury stock for employee stock compensation		89		44		45
Distribution of shares of treasury stock for deferred directors' compensation		218		(722)		940
Sale of treasury stock	[1]	466		212		254
Ending balances at Sep. 30, 2018		156,499	53	46,006	138,654	(12,927)	(15,287)
Beginning balances at Jun. 30, 2018		151,780	53	45,873	132,973	(12,998)	(14,121)
Increase (Decrease) in Shareholders' Equity [Roll Forward]
Net income		6,930			6,930
Other comprehensive loss		(1,166)					(1,166)
Restricted stock awards		69		69
Restricted stock units for directors' deferred compensation plan		10		10
Cash dividends declared		(1,249)			(1,249)
Sale of treasury stock	[2]	125		54		71
Ending balances at Sep. 30, 2018		156,499	53	46,006	138,654	(12,927)	(15,287)
Beginning balances at Dec. 31, 2018		165,029	53	45,820	143,129	(12,562)	(11,411)
Increase (Decrease) in Shareholders' Equity [Roll Forward]
Net income		11,405			11,405
Other comprehensive loss		8,135					8,135
Restricted stock awards		296		296
Restricted stock units for directors' deferred compensation plan		31		31
Distribution of shares of treasury stock grants for employee restricted stock awards		11				11
Cash dividends declared		(3,775)			(3,775)
Distribution of treasury stock for directors' compensation		357		139		218
Distribution of shares of treasury stock for employee stock compensation		100		39		61
Distribution of shares of treasury stock for deferred directors' compensation		13		(52)		65
Repurchase of common stock		(13)				(13)
Sale of treasury stock	[1]	455		191		264
Ending balances at Sep. 30, 2019		182,044	53	46,464	150,759	(11,956)	(3,276)
Beginning balances at Jun. 30, 2019		178,387	53	46,284	150,063	(12,062)	(5,951)
Increase (Decrease) in Shareholders' Equity [Roll Forward]
Net income		1,956			1,956
Other comprehensive loss		2,675					2,675
Restricted stock awards		97		97
Restricted stock units for directors' deferred compensation plan		10		10
Cash dividends declared		(1,260)			(1,260)
Sale of treasury stock	[2]	179		73		106
Ending balances at Sep. 30, 2019		$ 182,044	$ 53	$ 46,464	$ 150,759	$ (11,956)	$ (3,276)
[1]	All treasury stock sales were completed at the prevailing market price with the Chemung Canal Trust Company Profit Sharing, Savings, and Investment Plan which is a defined contribution plan sponsored by the Bank.
[2]	Due to implementation of ASC 2016-01. See "Adoption of New Accounting Standards" discussion in Note 1.

CONSOLIDATED STATEMENTS OF SH_2

CONSOLIDATED STATEMENTS OF SHAREHOLDERS' EQUITY (Parenthetical) - $ / shares	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Statement of Stockholders' Equity [Abstract]
Cash dividends declared (in dollars per share)	$ 0.26	$ 0.26	$ 0.78	$ 0.78
Distribution of shares of treasury stock for directors' compensation (in shares)			8,465	6,015
Distribution of shares of treasury stock for employee stock compensation (in shares)			2,373	1,784
Distribution of shares of treasury stock for directors deferred compensation shares (in shares)			2,551	36,681
Distribution of shares of treasury stock grants for employee restricted stock awards (in shares)			439
Sale of shares of treasury stock (in shares)	4,100	2,648	10,250	9,938
Purchase of shares of treasury stock (in shares)			272

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2018
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income	$ 1,956	$ 6,930	$ 11,405	$ 13,896
Adjustments to reconcile net income to net cash provided by operating activities:
Amortization of intangible assets	151	182	465	558
Provision for loan losses	4,441	300	5,684	3,371
Net losses on disposal of fixed assets			35	10
Depreciation and amortization of fixed assets			2,375	2,625
Amortization of right-of-use asset			541
Amortization of premiums on securities, net			784	910
Gains on sales of loans held for sale, net	(69)	(79)	(146)	(184)
Proceeds from sales of loans held for sale			7,293	9,476
Loans originated and held for sale			(7,958)	(10,465)
Changes in fair value on equity investments	10	(2,141)	(106)	(2,165)
Proceeds from sales of equity investments			22	2,288
Net gains on securities transactions	0	0	(19)	0
Net losses on sales of other real estate owned	1	(123)	87	(119)
Write-downs on OREO			53	0
Purchase of equity investments			(72)	(84)
Expense related to restricted stock units for directors' deferred compensation plan			31	57
Expense related to employee stock compensation			100	89
Expense related to employee restricted stock awards			296	301
Income from bank-owned life insurance	(17)	(17)	(48)	(50)
Increase in other assets and accrued interest receivable			(2,233)	(3,510)
Payments made on operating leases			(467)
Increase in accrued interest payable			94	28
Increase in other liabilities			3,592	3,073
Net cash provided by operating activities			21,808	20,105
CASH FLOWS FROM INVESTING ACTIVITIES:
Proceeds from sales of securities available for sale			15,200	0
Proceeds from maturities, calls, and principal paydowns on securities available for sale			37,152	39,286
Proceeds from maturities and principal collected on securities held to maturity			2,498	988
Purchases of securities available for sale			(67,522)	0
Purchases of securities held to maturity			(1,043)	(1,410)
Purchase of FHLBNY and FRBNY stock			(6)	(22,003)
Redemption of FHLBNY and FRBNY stock			53	24,649
Purchases of premises and equipment			(392)	(1,492)
Proceeds from sales of other real estate owned			376	1,576
Net (increase) decrease in loans			4,411	(13,955)
Net cash (used in) provided by investing activities			(9,273)	27,639
CASH FLOWS FROM FINANCING ACTIVITIES:
Net decrease in demand deposits, interest-bearing demand accounts, savings accounts, and insured money market accounts			(12,330)	82,012
Net increase in time deposits			19,599	26,539
Net decrease in securities sold under agreements to repurchase			0	(10,000)
Net decrease in FHLBNY overnight advances			0	(57,700)
Repayments of FHLBNY long term advances			0	(2,000)
Payments made on finance leases			(164)
Payments made on finance leases				(159)
Sale of treasury stock			455	466
Cash dividends paid			(3,769)	(3,719)
Net cash used in financing activities			3,791	35,439
Net increase in cash and cash equivalents			16,326	83,183
Cash and cash equivalents, beginning of period			129,972	30,729	$ 30,729
Cash and cash equivalents, end of period	146,298	113,912	146,298	113,912	129,972
Cash paid for:
Interest			4,651	2,650
Income taxes			3,225	1,355
Supplemental disclosure of non-cash activity:
Transfer of loans to other real estate owned			152	244
Dividends declared, not yet paid	$ 1,260	$ 1,249	1,260	1,249	$ 1,254
Repurchase of common stock in lieu of employee payroll taxes			(13)	0
Distribution of treasury stock for directors' compensation			357	301
Distribution of treasury stock for deferred directors' compensation			$ 13	$ 218

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Sep. 30, 2019
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Organization The Corporation, through its wholly-owned subsidiaries, the Bank and CFS, provides a wide range of banking, financing, fiduciary and other financial services to its clients. The Corporation and the Bank are subject to the regulations of certain federal and state agencies and undergo periodic examinations by those regulatory authorities. CRM, a wholly-owned subsidiary of the Corporation, which was formed and began operations on May 31, 2016, is a Nevada-based captive insurance company which insures against certain risks unique to the operations of the Corporation and its subsidiaries and for which insurance may not be currently available or economically feasible in today's insurance marketplace. CRM pools resources with several other similar insurance company subsidiaries of financial institutions to spread a limited amount of risk among themselves. CRM is subject to regulations of the State of Nevada and undergoes periodic examinations by the Nevada Division of Insurance. Basis of Presentation The accompanying unaudited consolidated financial statements have been prepared in conformity with GAAP for interim financial information and pursuant to the requirements for reporting on Form 10-Q and Article 10 of Regulation S-X of the Exchange Act. These financial statements include the accounts of the Corporation and its subsidiaries, and all significant intercompany balances and transactions are eliminated in consolidation. Amounts in the prior periods' consolidated financial statements are reclassified whenever necessary to conform to the current period's presentation. The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions based on available information. These estimates and assumptions affect the amounts reported in the financial statements and disclosures provided, and actual results could differ. In the opinion of management, all adjustments (consisting of normal recurring adjustments) and disclosures necessary for the fair presentation of the accompanying consolidated financial statements have been included. The unaudited consolidated financial statements should be read in conjunction with the Corporation's 2018 Annual Report on Form 10-K for the year ended December 31, 2018 . The results of operations for any interim periods are not necessarily indicative of the results which may be expected for the entire year or any other period. Reclassifications Some items in the prior year financial statements were reclassified to conform to the current presentation. Reclassifications had no effect on prior year net income or shareholders' equity. Recent Accounting Pronouncements In June 2016, the FASB issued ASU 2016-13, Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments . The objective of the ASU is to provide financial statement users with more decision-useful information about the expected credit losses on financial instruments and other commitments to extend credit held by a reporting entity at each reporting date by replacing the incurred loss impairment methodology in current GAAP with a methodology that reflects expected credit losses and requires consideration of a broader range of reasonable and supportable information to form credit loss estimates. The amendments in this ASU are effective for public companies for fiscal years beginning after December 15, 2019, though entities may adopt the amendments earlier for fiscal years beginning after December 15, 2018. In October 2019, the FASB voted to delay the effective date of ASU 2016-13 to January 2023 for certain entities, including certain Securities and Exchange Commission filers, public business entities, and private companies. As a smaller reporting company, the Corporation is eligible for the delay and plans to implement the standard effective January 2023. The Corporation anticipates that the adoption of the CECL model will result in an increase to the Corporation's allowance for loan losses. The Corporation has established a committee to oversee the implementation of CECL and has selected a vendor to assist in the implementation process. In 2018, the committee began establishing parameters which will be used in the CECL model with the selected vendor. The Corporation is running its current incurred loss model and a CECL model concurrently. In January 2017, the FASB issued ASU 2017-04, Intangibles - Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment . The objective of the ASU is to simplify the manner in which an entity is required to test goodwill for impairment by eliminating Step 2 from the goodwill impairment test. Additionally, the ASU removes the requirement for any reporting unit with a zero or negative carrying amount to perform a qualitative assessment and, if it fails such qualitative test, to perform Step 2 of the goodwill impairment test. The amendments in this ASU are effective for annual, or any interim, goodwill impairment tests in fiscal years beginning after December 15, 2019. The adoption of the ASU is not expected to have a significant impact on the Corporation's consolidated financial statements. Adoption of New Accounting Standards On January 1, 2018, the Corporation adopted ASU 2014-09 Revenue from Contracts with Customers (Topic 606) and all subsequent amendments to the ASU (collectively, "ASU 606"), which creates a single framework for recognizing revenue from contracts with customers that fall within its scope and revises when it is appropriate to recognize a gain (loss) from the transfer of nonfinancial assets, such as OREO. The majority of the Corporation's revenues come from interest income and other sources, including loans, securities, and derivatives that are outside the scope of ASC 606. The Corporation's services that fall within the scope of ASC 606 are presented within non-interest income and are recognized as revenue as the Corporation satisfies its obligation to the customer. Services within the scope of ASC 606 include service charges on deposits, interchange income, wealth management fees, and the sale of OREO. The amendments allow for one of two transition methods: full retrospective or modified retrospective. The full retrospective approach requires application to all periods presented. The modified retrospective transition requires application to uncompleted contracts at the date of adoption. Periods prior to the date of adoption are not retrospectively revised, but a cumulative effect is recognized at the date of initial application on uncompleted contracts. The Corporation adopted the new revenue guidance using the modified retrospective approach. There was no significant change upon adoption of the standard, as the new standard did not materially change the way the Corporation currently records revenue for its WMG and deposit related fees at the Bank; as such, no cumulative effect adjustment was recorded. Refer to Note 10 - Revenue from Contracts with Customers for further discussion on the Corporation's accounting policies for revenue sources within the scope of ASC 606. On January 1, 2018, the Corporation adopted ASU 2016-01, an amendment to Recognition and Measurement of Financial Assets and Financial Liabilities ("ASC 825"). The objectives of the ASC 825 were (1) require equity investments to be measured at fair value, with changes in fair value recognized in net income, (2) simplify the impairment assessment of equity investments without readily determinable fair values, (3) eliminate the requirement to disclose methods and significant assumptions used to estimate fair value for financial instruments measured at amortized cost on the balance sheet, (4) require the use of the exit price notion when measuring the fair value of financial instruments, and (5) clarify the need for a valuation allowance on a deferred tax asset related to available-for-sale securities in combination with the entity’s other deferred tax assets. The Corporation adopted all provisions of this ASU using the modified retrospective method. The adjustments to opening retained earnings and accumulated other comprehensive loss related to the adoption of ASC 825 are immaterial to the financial statements. On January 1, 2018, the Corporation adopted ASU 2016-15, Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments . The objective of the ASU is to reduce the existing diversity in practice relating to eight specific cash flow issues: (1) debt prepayment or debt extinguishment costs, (2) settlement of zero-coupon debt instruments or other debt instruments with coupon interest rates that are insignificant in relation to the effective interest rate of the borrowing, (3) contingent consideration payments made after a business combination, (4) proceeds from the settlement of insurance claims, (5) proceeds from the settlement of corporate-owned life insurance policies, including bank-owned life insurance policies, (6) distributions received from equity method investees, (7) beneficial interests in securitization transactions, and (8) separately identifiable cash flows and application of the predominance principal. The adoption of ASU 2016-15 did not result in a change to how the Corporation accounts for its cash flows. On January 1, 2018, the Corporation adopted ASU 2017-07, Compensation - Retirement Benefits - Improving the Presentation of Net Periodic Cost and Net Periodic Postretirement Benefit Cost ("ASC 715"). The objective of ASC 715 was to improve guidance related to the presentation of defined benefit costs in the income statement. Specifically, ASC 715 required that an employer report the service cost component in the same line item(s) as other compensation costs arising from services rendered by the pertinent employees during the period. The other components of net benefit cost are required to be presented in the income statement separately from the service cost component and outside a subtotal of income from operations, if one is presented. Additionally, ASC 715 allows only the service cost component to be eligible for capitalization, when applicable. Results for reporting periods beginning after January 1, 2018 are presented under ASC 715, while prior period amounts continue to be reported in accordance with legacy GAAP, with comparable periods presented retrospectively for the presentation of the service cost and net periodic postretirement benefit cost in the income statement. The Corporation elected the practical expedient, which permits employers to use the amounts disclosed in its pension and other postretirement benefit plan note for the prior comparative periods as the estimation for applying retrospective presentation requirements. On January 1, 2019, the Corporation adopted ASU 2016-02, Leases (Topic 842) . ASU 2016-02 requires companies that lease valuable assets to recognize on their balance sheets the assets and liabilities generated by contracts longer than a year. The Corporation adopted the new lease guidance using the modified retrospective approach and elected the transition option issued under ASU 2018-11, Leases (Topic 842) Targeted Improvements , allowing entities to continue to apply the legacy guidance in ASC 840, Leases , to prior periods, including disclosure requirements. Accordingly, prior period financial results and disclosures have not been adjusted. In addition, the Corporation elected the package of practical expedients permitted under the transition guidance within the new standard, which among other things, allowed the Corporation to carry forward the historical lease classification. Adoption of the new standard resulted in the recording of operating lease right-of-use assets and operating lease liabilities of approximately $8.6 million as of January 1, 2019. The standard did not materially impact our consolidated net earnings and had no impact on cash flows. On January 1, 2019, the Corporation adopted ASU 2017-08, Receivables - Nonrefundable Fees and Other Costs (Subtopic 310-20): Premium Amortization on Purchased Callable Debt Securities . The objective of the ASU is to align the amortization period of premiums and discounts to expectations incorporated in market pricing on the underlying securities. The amendment requires that the premium be amortized to the earliest call date, but does not require an accounting change for securities held at a discount; the discount continues to be amortized to maturity. The adoption of the ASU did not have a significant impact on the Corporation's consolidated financial statements.

EARNING PER COMMON SHARE

EARNING PER COMMON SHARE	9 Months Ended
	Sep. 30, 2019
Earnings Per Share [Abstract]
EARNING PER COMMON SHARE	EARNING PER COMMON SHARE (shares in thousands) Basic earnings per share is net income divided by the weighted average number of common shares outstanding during the period. Issuable shares, including those related to directors’ restricted stock units and directors’ stock compensation, are considered outstanding and are included in the computation of basic earnings per share. All outstanding unvested share based payment awards that contain rights to non-forfeitable dividends are considered participating securities for this calculation. Restricted stock awards are grants of participating securities and are considered outstanding at grant date. Earnings per share information is adjusted to present comparative results for stock splits and stock dividends that occur. Earnings per share were computed by dividing net income by 4,871 and 4,834 weighted average shares outstanding for the three-month periods ended September 30, 2019 and 2018 , respectively. Earnings per share were computed by dividing net income by 4,866 and 4,828 weighted average shares outstanding for the nine -month periods ended September 30, 2019 and 2018 , respectively. There were no common stock equivalents during the three and nine -month periods ended September 30, 2019 or 2018 .

SECURITIES

SECURITIES	9 Months Ended
	Sep. 30, 2019
Investments, Debt and Equity Securities [Abstract]
SECURITIES	SECURITIES Amortized cost and estimated fair value of securities available for sale are as follows (in thousands): September 30, 2019 Amortized Cost Unrealized Gains Unrealized Losses Estimated Fair Value Mortgage-backed securities, residential $ 201,152 $ 2,757 $ 385 $ 203,524 Obligations of states and political subdivisions 45,122 2,148 — 47,270 Corporate bonds and notes 250 — — 250 SBA loan pools 16,377 144 36 16,485 Total $ 262,901 $ 5,049 $ 421 $ 267,529 December 31, 2018 Amortized Cost Unrealized Gains Unrealized Losses Estimated Fair Value Obligations of U.S. Government and U.S. Government sponsored enterprises $ 5,489 $ 10 $ 27 $ 5,472 Mortgage-backed securities, residential 189,111 146 6,065 183,192 Obligations of states and political subdivisions 44,390 70 308 44,152 Corporate bonds and notes 249 — 2 247 SBA loan pools 9,257 — 62 9,195 Total $ 248,496 $ 226 $ 6,464 $ 242,258 Amortized cost and estimated fair value of securities held to maturity are as follows (in thousands): September 30, 2019 Amortized Cost Unrealized Gains Unrealized Losses Estimated Fair Value Obligations of states and political subdivisions $ 1,125 $ — $ — $ 1,125 Time deposits with other financial institutions 2,295 23 — 2,318 Total $ 3,420 $ 23 $ — $ 3,443 December 31, 2018 Amortized Cost Unrealized Gains Unrealized Losses Estimated Fair Value Obligations of states and political subdivisions $ 3,020 $ — $ — $ 3,020 Time deposits with other financial institutions 1,855 — 17 1,838 Total $ 4,875 $ — $ 17 $ 4,858 The amortized cost and estimated fair value of debt securities are shown below by expected maturity. Expected maturities may differ from contractual maturities if borrowers have the right to call or prepay obligations with or without call or prepayment penalties. Securities not due at a single maturity date are shown separately (in thousands): September 30, 2019 Available for Sale Held to Maturity Amortized Fair Amortized Fair Within one year $ 3,413 $ 3,421 $ 1,340 $ 1,340 After one, but within five years 7,464 7,722 2,080 2,103 After five, but within ten years 33,446 35,285 — — After ten years 1,049 1,092 — — 45,372 47,520 3,420 3,443 Mortgage-backed securities, residential 201,152 203,524 — — SBA loan pools 16,377 16,485 — — Total $ 262,901 $ 267,529 $ 3,420 $ 3,443 There were no proceeds from sales of securities resulting in gains or losses for the three months ended September 30, 2019 and 2018 . The proceeds from sales of securities resulting in gains or losses for the nine months ended September 30, 2019 and 2018 are listed below (in thousands): 2019 2018 Proceeds $ 15,200 $ — Gross gains 79 — Gross losses (60 ) — Tax expense 5 — The following tables summarize the investment securities available for sale with unrealized losses at September 30, 2019 and December 31, 2018 by aggregated major security type and length of time in a continuous unrealized loss position (in thousands): Less than 12 months 12 months or longer Total September 30, 2019 Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses Mortgage-backed securities, residential $ — $ — $ 67,646 $ 385 $ 67,646 $ 385 SBA loan pools 3,353 1 1,525 35 4,878 36 Total temporarily impaired securities $ 3,353 $ 1 $ 69,171 $ 420 $ 72,524 $ 421 Less than 12 months 12 months or longer Total December 31, 2018 Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses Obligations of U.S. Government and U.S. Government sponsored enterprises $ — $ — $ 4,969 $ 27 $ 4,969 $ 27 Mortgage-backed securities, residential — — 171,481 6,065 171,481 6,065 Obligations of states and political subdivisions 10,868 38 21,345 270 32,213 308 Corporate bonds and notes 247 2 — — 247 2 SBA loan pools 5,985 17 3,210 45 9,195 62 Total temporarily impaired securities $ 17,100 $ 57 $ 201,005 $ 6,407 $ 218,105 $ 6,464 Other-Than-Temporary Impairment As of September 30, 2019 , the majority of the Corporation’s unrealized losses in the investment securities portfolio related to mortgage-backed securities. At September 30, 2019 , all of the unrealized losses related to mortgage-backed securities were issued by U.S. government sponsored entities, Fannie Mae and Freddie Mac. Because the decline in fair value is attributable to changes in interest rates and not credit quality, and because it is not likely that the Corporation will be required to sell these securities before their anticipated recovery, the Corporation does not consider these securities to be other-than-temporarily impaired at September 30, 2019 . Equity Investments Beginning January 1, 2018, upon adoption of ASU 2016-01, equity securities with readily determinable fair values are stated at fair value with realized and unrealized gains and losses reported in the consolidated statement of income.

LOANS AND ALLOWANCE FOR LOAN LO

LOANS AND ALLOWANCE FOR LOAN LOSSES	9 Months Ended
	Sep. 30, 2019
Loans and Leases Receivable Disclosure [Abstract]
LOANS AND ALLOWANCE FOR LOAN LOSSES	LOANS AND ALLOWANCE FOR LOAN LOSSES The composition of the loan portfolio, net of deferred origination fees and costs, is summarized as follows (in thousands): September 30, December 31, Commercial and agricultural: Commercial and industrial $ 226,884 $ 202,526 Agricultural 214 328 Commercial mortgages: Construction 48,635 54,476 Commercial mortgages, other 602,970 606,694 Residential mortgages 184,013 182,724 Consumer loans: Credit cards — 1,449 Home equity lines and loans 92,456 98,145 Indirect consumer loans 136,502 149,380 Direct consumer loans 14,964 16,184 Total loans, net of deferred origination fees and costs 1,306,638 1,311,906 Interest receivable on loans 3,682 3,703 Total recorded investment in loans $ 1,310,320 $ 1,315,609 The Corporation's concentrations of credit risk by loan type are reflected in the preceding table. The concentrations of credit risk with standby letters of credit, committed lines of credit and commitments to originate new loans generally follow the loan classifications in the table above. The following tables present the activity in the allowance for loan losses by portfolio segment for the three month periods ended September 30, 2019 and 2018 (in thousands): Three Months Ended September 30, 2019 Allowance for loan losses Commercial and Agricultural Commercial Mortgages Residential Mortgages Consumer Loans Total Beginning balance $ 5,476 $ 9,545 $ 1,229 $ 3,406 $ 19,656 Charge-offs — — (19 ) (283 ) (302 ) Recoveries 29 — — 99 128 Net recoveries (charge-offs) 29 — (19 ) (184 ) (174 ) Provision 4,651 (285 ) (26 ) 101 4,441 Ending balance $ 10,156 $ 9,260 $ 1,184 $ 3,323 $ 23,923 Three Months Ended September 30, 2018 Allowance for loan losses Commercial and Agricultural Commercial Mortgages Residential Mortgages Consumer Loans Total Beginning balance $ 4,969 $ 8,740 $ 1,445 $ 4,491 $ 19,645 Charge-offs — (60 ) (380 ) (440 ) Recoveries 13 — — 117 130 Net recoveries (charge-offs) 13 — (60 ) (263 ) (310 ) Provision 285 (91 ) 11 95 300 Ending balance $ 5,267 $ 8,649 $ 1,396 $ 4,323 $ 19,635 The following tables present the activity in the allowance for loan losses by portfolio segment for the nine month periods ended September 30, 2019 and 2018 (in thousands): Nine Months Ended September 30, 2019 Allowance for loan losses Commercial and Agricultural Commercial Mortgages Residential Mortgages Consumer Loans Total Beginning balance: $ 5,383 $ 8,184 $ 1,226 $ 4,151 $ 18,944 Charge-offs: (55 ) — (60 ) (1,040 ) (1,155 ) Recoveries: 44 2 45 359 450 Net recoveries (charge-offs) (11 ) 2 (15 ) (681 ) (705 ) Provision 4,784 1,074 (27 ) (147 ) 5,684 Ending balance $ 10,156 $ 9,260 $ 1,184 $ 3,323 $ 23,923 Nine Months Ended September 30, 2018 Allowance for loan losses Commercial and Agricultural Commercial Mortgages Residential Mortgages Consumer Loans Total Beginning balance: $ 6,976 $ 8,514 $ 1,316 $ 4,355 $ 21,161 Charge-offs: (3,644 ) (145 ) (225 ) (1,301 ) (5,315 ) Recoveries: 34 2 5 377 418 Net recoveries (charge-offs) (3,610 ) (143 ) (220 ) (924 ) (4,897 ) Provision 1,901 278 300 892 3,371 Ending balance $ 5,267 $ 8,649 $ 1,396 $ 4,323 $ 19,635 The following tables present the balance in the allowance for loan losses and the recorded investment in loans by portfolio segment and based on impairment method as of September 30, 2019 and December 31, 2018 (in thousands): September 30, 2019 Allowance for loan losses: Commercial and Agricultural Commercial Mortgages Residential Mortgages Consumer Loans Total Ending allowance balance attributable to loans: Individually evaluated for impairment $ 6,141 $ 2,519 $ — $ — $ 8,660 Collectively evaluated for impairment 4,015 6,741 1,184 3,323 15,263 Total ending allowance balance $ 10,156 $ 9,260 $ 1,184 $ 3,323 $ 23,923 December 31, 2018 Allowance for loan losses: Commercial and Agricultural Commercial Mortgages Residential Mortgages Consumer Loans Total Ending allowance balance attributable to loans: Individually evaluated for impairment $ 1,743 $ 446 $ — $ — $ 2,189 Collectively evaluated for impairment 3,640 7,738 1,226 4,151 16,755 Total ending allowance balance $ 5,383 $ 8,184 $ 1,226 $ 4,151 $ 18,944 September 30, 2019 Loans: Commercial and Agricultural Commercial Mortgages Residential Mortgages Consumer Loans Total Loans individually evaluated for impairment $ 6,349 $ 13,708 $ 407 $ 153 $ 20,617 Loans collectively evaluated for impairment 221,376 639,697 184,162 244,468 1,289,703 Total ending loans balance $ 227,725 $ 653,405 $ 184,569 $ 244,621 $ 1,310,320 December 31, 2018 Loans: Commercial and Agricultural Commercial Mortgages Residential Mortgages Consumer Loans Total Loans individually evaluated for impairment $ 2,128 $ 6,146 $ 402 $ 55 $ 8,731 Loans collectively evaluated for impairment 201,284 656,842 182,823 265,929 1,306,878 Total ending loans balance $ 203,412 $ 662,988 $ 183,225 $ 265,984 $ 1,315,609 The following table presents loans individually evaluated for impairment recognized by class of loans as of September 30, 2019 and December 31, 2018 (in thousands): September 30, 2019 December 31, 2018 With no related allowance recorded: Unpaid Principal Balance Recorded Investment Allowance for Loan Losses Allocated Unpaid Principal Balance Recorded Investment Allowance for Loan Losses Allocated Commercial and agricultural: Commercial and industrial $ 184 $ 184 $ — $ 345 $ 346 $ — Commercial mortgages: Construction 262 263 — 307 308 — Commercial mortgages, other 3,305 3,306 — 4,007 3,935 — Residential mortgages 436 407 — 424 402 — Consumer loans: Home equity lines and loans 176 153 — 54 55 — With an allowance recorded: Commercial and agricultural: Commercial and industrial 6,164 6,165 6,141 1,780 1,782 1,743 Commercial mortgages: Commercial mortgages, other 10,221 10,139 2,519 1,902 1,903 446 Total $ 20,748 $ 20,617 $ 8,660 $ 8,819 $ 8,731 $ 2,189 The following table presents the average recorded investment and interest income of loans individually evaluated for impairment recognized by class of loans for the three and nine -month periods ended September 30, 2019 and 2018 (in thousands): Three Months Ended Three Months Ended Nine Months Ended Nine Months Ended With no related allowance recorded: Average Recorded Investment Interest Income Recognized Average Recorded Investment Interest Income Recognized Average Recorded Investment Interest Income Recognized Average Recorded Investment Interest Income Recognized Commercial and agricultural: Commercial and industrial $ 228 $ — $ 526 $ 1 $ 277 $ 1 $ 673 $ 11 Commercial mortgages: Construction 270 2 330 3 285 7 344 8 Commercial mortgages, other 3,372 3 4,339 5 3,630 9 4,257 16 Residential mortgages 396 36 413 2 396 40 420 6 Consumer loans: Home equity lines & loans 156 3 59 1 134 4 61 2 With an allowance recorded: Commercial and agricultural: Commercial and industrial 3,983 — 1,573 1 2,508 — 3,359 2 Commercial mortgages: Commercial mortgages, other 10,240 — 2,040 1 6,881 — 2,419 4 Total $ 18,645 $ 44 $ 9,280 $ 14 $ 14,111 $ 61 $ 11,533 $ 49 (1) Cash basis interest income approximates interest income recognized. The following table presents the recorded investment in non-accrual and loans past due 90 days or more and still accruing by class of loans as of September 30, 2019 and December 31, 2018 (in thousands): Non-accrual Loans Past Due 90 Days or More and Still Accruing September 30, 2019 December 31, 2018 September 30, 2019 December 31, 2018 Commercial and agricultural: Commercial and industrial $ 6,335 $ 2,048 $ 53 $ 10 Commercial mortgages: Construction 87 109 — — Commercial mortgages, other 13,250 5,529 — — Residential mortgages 2,455 2,655 — — Consumer loans: Credit cards — — — 9 Home equity lines and loans 722 1,183 — — Indirect consumer loans 613 693 — — Direct consumer loans 6 37 — — Total $ 23,468 $ 12,254 $ 53 $ 19 The following tables present the aging of the recorded investment in loans as of September 30, 2019 and December 31, 2018 (in thousands): September 30, 2019 30 - 59 Days Past Due 60 - 89 Days Past Due 90 Days or More Past Due Total Past Due Loans Not Past Due Total Commercial and agricultural: Commercial and industrial $ 1,782 $ 249 $ 302 $ 2,333 $ 225,177 $ 227,510 Agricultural — — — — 215 215 Commercial mortgages: Construction 279 — — 279 48,490 48,769 Commercial mortgages, other 2,176 402 1,993 4,571 600,065 604,636 Residential mortgages 1,906 674 1,258 3,838 180,731 184,569 Consumer loans: Home equity lines and loans 36 15 496 547 92,205 92,752 Indirect consumer loans 1,356 305 349 2,010 134,830 136,840 Direct consumer loans 63 14 4 81 14,948 15,029 Total $ 7,598 $ 1,659 $ 4,402 $ 13,659 $ 1,296,661 $ 1,310,320 December 31, 2018 30 - 59 Days Past Due 60 - 89 Days Past Due 90 Days or More Past Due Total Past Due Loans Not Past Due Total Commercial and agricultural: Commercial and industrial $ 284 $ 61 $ 71 $ 416 $ 202,667 $ 203,083 Agricultural 16 — — 16 313 329 Commercial mortgages: Construction — — — — 54,626 54,626 Commercial mortgages, other 6,273 158 169 6,600 601,762 608,362 Residential mortgages 2,204 516 1,026 3,746 179,479 183,225 Consumer loans: Credit cards 1 3 9 13 1,437 1,450 Home equity lines and loans 279 97 730 1,106 97,360 98,466 Indirect consumer loans 1,511 319 436 2,266 147,540 149,806 Direct consumer loans 120 53 31 204 16,058 16,262 Total $ 10,688 $ 1,207 $ 2,472 $ 14,367 $ 1,301,242 $ 1,315,609 Troubled Debt Restructurings: A modification of a loan may result in classification as a TDR when a borrower is experiencing financial difficulty and the modification constitutes a concession. The Corporation offers various types of modifications which may involve a change in the schedule of payments, a reduction in the interest rate, an extension of the maturity date, extending the maturity date at an interest rate lower than the current market rate for new debt with similar risk, requesting additional collateral, releasing collateral for consideration, substituting or adding a new borrower or guarantor, a permanent reduction of the recorded investment in the loan or a permanent reduction of the interest on the loan. As of September 30, 2019 and December 31, 2018 , the Corporation has a recorded investment in TDRs of $9.3 million and $6.8 million , respectively. There were specific reserves of $2.4 million and $0.9 million allocated for TDRs at September 30, 2019 and December 31, 2018 , respectively. As of September 30, 2019 , TDRs totaling $0.9 million were accruing interest under the modified terms and $8.4 million were on non-accrual status. As of December 31, 2018 , TDRs totaling $0.8 million were accruing interest under the modified terms and $6.0 million were on non-accrual status. The Corporation had committed no additional amounts as of both September 30, 2019 and December 31, 2018 , to customers with outstanding loans that are classified as TDRs. During the three months ended September 30, 2019, the terms of a loan was modified as a TDR, while there were no loans modified as TDRs during the three months ended September 30, 2018. The modification of the terms of one commercial real estate term loan during the three months ended September 30, 2019 included a reduction of the scheduled amortized payments for greater than a three month period. During the nine months ended September 30, 2019 and 2018, the terms of certain loans were modified as TDRs. In addition to the modification noted above, the modification of the terms of one home equity loan during the nine months ended September 30, 2019 included a reduction in the stated interest rate for the remaining life of the loan, an extension of the maturity date for approximately three years, and a reduction of the scheduled amortized payment of the loan for greater than a three month period. The modification of the terms of one commercial and industrial term loan during the nine months ended September 30, 2018 included an extension of the maturity date at a stated rate of interest lower than the current market rate for new debt with similar risk. The following tables present loans by class modified as TDRs that occurred during the three months ended September 30, 2019 and 2018 (dollars in thousands): September 30, 2019 Number of Loans Pre-Modification Outstanding Recorded Investment Post-Modification Outstanding Recorded Investment Troubled debt restructurings: Commercial mortgages: Commercial mortgages, other 1 $ 4,223 $ 4,223 Total 1 $ 4,223 $ 4,223 The TDR described above did not increase the allowance for loan losses and resulted in no charge-offs during the three month period ended September 30, 2019. The following tables present loans by class modified as TDRs that occurred during the nine months ended September 30, 2019 and 2018 (dollars in thousands): September 30, 2019 Number of Loans Pre-Modification Outstanding Recorded Investment Post-Modification Outstanding Recorded Investment Troubled debt restructurings: Commercial mortgages: Commercial mortgages 1 $ 4,223 $ 4,223 Home equity lines and loans 1 137 137 Total 2 $ 4,360 $ 4,360 September 30, 2018 Number of Loans Pre-Modification Outstanding Recorded Investment Post-Modification Outstanding Recorded Investment Troubled debt restructurings: Commercial and agricultural: Commercial and industrial 1 $ 100 $ 100 Total 1 $ 100 $ 100 The TDRs described above increased the allowance for loan losses by $1.7 million and resulted in no charge-offs during the nine month period ended September 30, 2019 . The TDRs described above did not increase the allowance for loan losses and resulted in no charge-offs during the nine months ended September 30, 2018 . A loan is considered to be in payment default once it is 90 days contractually past due under the modified terms. There were no payment defaults on any loans previously modified as TDRs within twelve months following the modification during the three and nine month periods ended September 30, 2019 and 2018 . Credit Quality Indicators The Corporation establishes a risk rating at origination for all commercial loans. The main factors considered in assigning risk ratings include, but are not limited to: historic and future debt service coverage, collateral position, operating performance, liquidity, leverage, payment history, management ability, and the customer’s industry. Commercial relationship managers monitor all loans in their respective portfolios for any changes in the borrower’s ability to service its debt and affirm the risk ratings for the loans at least annually. For the retail loans, which include residential mortgages, indirect and direct consumer loans, home equity lines and loans, and credit cards, once a loan is properly approved and closed, the Corporation evaluates credit quality based upon loan repayment. The Corporation uses the risk rating system to identify criticized and classified loans. Commercial relationships within the criticized and classified risk ratings are analyzed quarterly. The Corporation uses the following definitions for criticized and classified loans (which are consistent with regulatory guidelines): Special Mention – Loans classified as special mention have a potential weakness that deserves management’s close attention. If left uncorrected, these potential weaknesses may result in deterioration of the repayment prospects for the loan or the institution’s credit position at some future date. Substandard – Loans classified as substandard are inadequately protected by the current net worth and paying capability of the obligor or of the collateral pledged, if any. Loans so classified have a well-defined weakness or weaknesses that jeopardize the liquidation of the debt. They are characterized by the distinct possibility that the institution will sustain some loss if the deficiencies are not corrected. Doubtful – Loans classified as doubtful have all the weaknesses inherent in those classified as substandard, with 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. Commercial loans not meeting the criteria above to be considered criticized or classified are considered to be pass rated loans. Loans listed as not rated are included in groups of homogeneous loans performing under terms of the loan notes. Based on the analyses performed as of September 30, 2019 and December 31, 2018 , the risk category of the recorded investment of loans by class of loans is as follows (in thousands): September 30, 2019 Not Rated Pass Special Mention Substandard Doubtful Total Commercial and agricultural: Commercial and industrial $ — $ 210,620 $ 4,250 $ 10,997 $ 1,643 $ 227,510 Agricultural — 215 — — — 215 Commercial mortgages: Construction — 48,682 — 87 — 48,769 Commercial mortgages — 572,663 10,976 16,522 4,475 604,636 Residential mortgages 182,114 — — 2,455 — 184,569 Consumer loans: Home equity lines and loans 92,030 — — 722 — 92,752 Indirect consumer loans 136,227 — — 613 — 136,840 Direct consumer loans 15,023 — — 6 — 15,029 Total $ 425,394 $ 832,180 $ 15,226 $ 31,402 $ 6,118 $ 1,310,320 December 31, 2018 Not Rated Pass Special Mention Substandard Doubtful Total Commercial and agricultural: Commercial and industrial $ — $ 190,666 $ 4,452 $ 6,222 $ 1,743 $ 203,083 Agricultural — 329 — — — 329 Commercial mortgages: Construction — 54,517 — 109 — 54,626 Commercial mortgages — 574,221 16,830 15,948 1,363 608,362 Residential mortgages 180,570 — — 2,655 — 183,225 Consumer loans: Credit cards 1,450 — — — — 1,450 Home equity lines and loans 97,283 — — 1,183 — 98,466 Indirect consumer loans 149,113 — — 693 — 149,806 Direct consumer loans 16,225 — — 37 — 16,262 Total $ 444,641 $ 819,733 $ 21,282 $ 26,847 $ 3,106 $ 1,315,609 The Corporation considers the performance of the loan portfolio and its impact on the allowance for loan losses. For residential and consumer loan classes, the Corporation also evaluates credit quality based on the aging status of the loan, which was previously presented, and by payment activity. The following tables present the recorded investment in residential and consumer loans based on payment activity as of September 30, 2019 and December 31, 2018 (in thousands): September 30, 2019 Consumer Loans Residential Mortgages Credit Card Home Equity Lines and Loans Indirect Consumer Loans Other Direct Consumer Loans Performing $ 182,114 $ — $ 92,030 $ 136,227 $ 15,023 Non-Performing 2,455 — 722 613 6 $ 184,569 $ — $ 92,752 $ 136,840 $ 15,029 December 31, 2018 Consumer Loans Residential Mortgages Credit Card Home Equity Lines and Loans Indirect Consumer Loans Other Direct Consumer Loans Performing $ 180,570 $ 1,450 $ 97,283 $ 149,113 $ 16,225 Non-Performing 2,655 — 1,183 693 37 $ 183,225 $ 1,450 $ 98,466 $ 149,806 $ 16,262

FAIR VALUE

FAIR VALUE	9 Months Ended
	Sep. 30, 2019
Fair Value Disclosures [Abstract]
FAIR VALUE	FAIR VALUE Fair value is the exchange price that would be received for an asset or paid to transfer a liability in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. There are three levels of inputs that may be used to measure fair value: Level 1: Quoted prices (unadjusted) for identical assets or liabilities in active markets that the entity has the ability to access as of the measurement date. Level 2: Significant other observable inputs other than Level 1 prices such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data. Level 3: Significant unobservable inputs that reflect a reporting entity's own assumptions about the assumptions that market participants would use in pricing an asset or liability. The Corporation used the following methods and significant assumptions to estimate fair value on a recurring basis: Available for Sale Securities: The fair values of securities available for sale are usually determined by obtaining quoted prices on nationally recognized securities exchanges (Level 1 inputs), or matrix pricing, which is a mathematical technique widely used 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 (Level 2 inputs). For securities where quoted prices or market prices of similar securities are not available, fair values are calculated using discounted cash flows or other market indicators (Level 3 inputs). Equity Investments: Securities that are held to fund a deferred compensation plan and securities that have a readily determinable fair market value, are recorded at fair value with changes in fair value included in earnings. The fair values of equity investments are determined by quoted market prices (Level 1 inputs). Impaired Loans : At the time a loan is considered impaired, it is valued at the lower of cost or fair value. Impaired loans carried at fair value have been partially charged-off or receive specific allocations as part of the allowance for loan loss accounting. For collateral dependent loans, fair value is commonly based on real estate appraisals. These appraisals may utilize a single valuation approach or a combination of approaches including comparable sales and the income approach. Adjustments are routinely made in the appraisal process by independent appraisers to adjust for differences between the comparable sales and income data available. Such adjustments are usually significant and typically result in a Level 3 classification of the inputs for determining fair value. Non-real estate collateral may be valued using an appraisal, net book value per the borrower’s financial statements, or aging reports, adjusted or discounted based on management’s historical knowledge, changes in market conditions from the time of the valuation, and management’s expertise and knowledge of the client and client’s business, typically resulting in a Level 3 fair value classification. Impaired loans are evaluated on a quarterly basis for additional impairment and adjusted accordingly. OREO : Assets acquired through or instead of loan foreclosures are initially recorded at fair value less costs to sell when acquired, establishing a new cost basis. These assets are subsequently accounted for at lower of cost or fair value less estimated costs to sell. Fair value is commonly based on recent real estate appraisals. These appraisals may utilize a single valuation approach or a combination of approaches including comparable sales and the income approach. Adjustments are routinely made in the appraisal process by independent appraisers to adjust for differences between the comparable sales and income data available. Such adjustments are usually significant and typically result in a Level 3 classification of the inputs for determining fair value. Appraisals for both collateral-dependent impaired loans and OREO are performed by certified general appraisers (commercial properties) or certified residential appraisers (residential properties) whose qualifications and licenses have been reviewed and verified by the Corporation. Once received, appraisals are reviewed for reasonableness of assumptions, approaches utilized, Uniform Standards of Professional Appraisal Practice and other regulatory compliance, as well as the overall resulting fair value in comparison with independent data sources such as recent market data or industry-wide statistics. Appraisals are generally completed within the previous 12 month period prior to a property being placed into OREO. On impaired loans, appraisal values are adjusted based on the age of the appraisal, the position of the lien, the type of the property and its condition. Derivatives : The fair values of interest rate swaps are based on valuation models using observable market data as of the measurement date (Level 2 inputs). Derivatives are traded in an over-the-counter market where quoted market prices are not always available. Therefore, the fair values of derivatives are determined using quantitative models that utilize multiple market inputs. The inputs will vary based on the type of derivative, but could include interest rates, prices, and indices to generate continuous yield or pricing curves, prepayment rates, and volatility factors to value the position. The Corporation also incorporates credit valuation adjustments to appropriately reflect both its own nonperformance risk and the respective counter-party's nonperformance risk in the fair value measurements. In adjusting the fair value of its derivative contracts for the effect of nonperformance risk, the Corporation has considered the impact of any applicable credit enhancements, such as collateral postings. Although the Corporation has determined that the majority of the inputs used to value its derivatives fall within Level 2 of the fair value hierarchy, the credit valuation adjustments associated with its derivatives utilize credit default rate assumptions (Level 3 inputs). Assets and liabilities measured at fair value on a recurring basis are summarized below (in thousands): Fair Value Measurement at September 30, 2019 Using Financial Assets: Fair Value Quoted Prices in Active Markets for Identical Assets Significant Other Observable Inputs Significant Unobservable Inputs Mortgage-backed securities, residential $ 203,524 $ — $ 203,524 $ — Obligations of states and political subdivisions 47,270 — 47,270 — Corporate bonds and notes 250 — 250 — SBA loan pools 16,485 — 16,485 — Total available for sale securities $ 267,529 $ — $ 267,529 $ — Equity investments, at fair value $ 1,231 $ 1,231 $ — $ — Derivative assets 7,885 — 7,885 — Financial Liabilities: Derivative liabilities $ 8,311 $ — $ 7,885 $ 426 There were no transfers between Level 1 and Level 2 during the three and nine month periods ended September 30, 2019 . Fair Value Measurement at December 31, 2018 Using Financial Assets: Fair Value Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs Obligations of U.S. Government and U.S. Government sponsored enterprises $ 5,472 $ — $ 5,472 $ — Mortgage-backed securities, residential 183,192 — 183,192 — Obligations of states and political subdivisions 44,152 — 44,152 — Corporate bonds and notes 247 — 247 — SBA loan pools 9,195 — 9,195 — Total available for sale securities $ 242,258 $ — $ 242,258 $ — Equity investments, at fair value $ 1,075 $ 1,075 $ — $ — Derivative assets 3,142 — 3,142 — Financial Liabilities: Derivative liabilities $ 3,282 $ — $ 3,142 $ 140 There were no transfers between Level 1 and Level 2 during the three and nine month periods ended September 30, 2018 . The table below presents a reconciliation of all assets and liabilities measured at fair value on a recurring basis using significant unobservable inputs (Level 3) for the three-month periods ended September 30, 2019 and 2018 (in thousands): Assets (Liabilities) Corporate Bonds and Notes Derivative Liabilities September 30, 2019 September 30, 2018 September 30, 2019 September 30, 2018 Balance of recurring Level 3 assets at July 1 $ — $ — $ (365 ) $ (18 ) Derivative instruments entered into — — (7 ) — Total gains or losses for the period: Included in earnings - other non-interest income — — (54 ) 5 Included in other comprehensive income — — — — Transfers out of Level 3 — — — — Balance of recurring Level 3 assets at September 30 $ — $ — $ (426 ) $ (13 ) The table below presents a reconciliation of all assets and liabilities measured at fair value on a recurring basis using significant unobservable inputs (Level 3) for the nine month periods ended September 30, 2019 and September 30, 2018 (in thousands): Assets (Liabilities) Corporate Bonds and Notes Derivative Liabilities September 30, 2019 September 30, 2018 September 30, 2019 September 30, 2018 Balance of recurring Level 3 assets at January 1 $ — $ — $ (140 ) $ (75 ) Derivative instruments entered into — — (42 ) — Total gains or losses for the period: Included in earnings - other non-interest income — — (244 ) 62 Included in other comprehensive income — — — — Transfers out of Level 3 — — — — Balance of recurring Level 3 assets at September 30 $ — $ — $ (426 ) $ (13 ) The following table presents information related to Level 3 recurring fair value measurements at September 30, 2019 and December 31, 2018 (in thousands): Description Fair Value at Valuation Technique Unobservable Inputs Range Derivative liabilities $ 426 Historical trend Credit default rate 5.65% - 5.65% Description Fair Value at Valuation Technique Unobservable Inputs Range Derivative liabilities $ 140 Historical trend Credit default rate 7.46% - 7.46% Assets and liabilities measured at fair value on a non-recurring basis are summarized below (in thousands): Fair Value Measurement at September 30, 2019 Using Financial Assets: Fair Value Quoted Prices in Active Markets for Identical Assets Significant Other Observable Inputs Significant Unobservable Inputs Total Gains (Losses) Impaired Loans: Commercial mortgages: Commercial mortgages $ 7,627 $ — $ — $ 7,627 $ (1,673 ) Total impaired loans $ 7,627 $ — $ — $ 7,627 $ (1,673 ) Other real estate owned: Commercial mortgages: Commercial mortgages $ 62 $ — $ — $ 62 $ — Residential mortgages 62 — — 62 — Consumer loans: Home equity lines and loans 86 — — 86 — Total other real estate owned, net $ 210 $ — $ — $ 210 $ — Fair Value Measurement at December 31, 2018 Using Financial Assets: Fair Value Quoted Prices in Active Markets for Identical Assets Significant Other Observable Inputs Significant Unobservable Inputs Total Gains (Losses) Impaired Loans: Commercial mortgages: Commercial mortgages $ 1,456 $ — $ — $ 1,456 $ 240 Total impaired loans $ 1,456 $ — $ — $ 1,456 $ 240 Other real estate owned: Commercial mortgages: Commercial mortgages $ 213 $ — $ — $ 213 $ — Residential mortgages 204 — — 204 — Consumer loans: Home equity lines and loans 157 — — 157 (14 ) Total other real estate owned, net $ 574 $ — $ — $ 574 $ (14 ) The following tables present information related to Level 3 non-recurring fair value measurement at September 30, 2019 and December 31, 2018 (in thousands): Description Fair Value at September 30, 2019 Valuation Technique Unobservable Inputs Range Impaired loans: Commercial mortgages: Commercial mortgages $ 7,627 Sales comparison Discount to appraised value 10.00% - 15.43% $ 7,627 OREO: Commercial mortgages: Commercial mortgages $ 62 Sales comparison Discount to appraised value 22.00% - 22.00% Residential mortgages 62 Sales comparison Discount to appraised value 20.80% -20.80% Consumer loans: Home equity lines and loans 86 Sales comparison Discount to appraised value 20.80% - 20.80% $ 210 Description Fair Value at December 31, 2018 Valuation Technique Unobservable Inputs Range Impaired loans: Commercial and agricultural: Commercial and industrial $ 1,456 Sales comparison Discount to appraised value 11.76% - 11.76% $ 1,456 OREO: Commercial mortgages: Commercial mortgages $ 213 Sales comparison Discount to appraised value 10.00% - 24.80% Residential mortgages 204 Sales comparison Discount to appraised value 20.80% - 39.78% Consumer loans: Home equity lines and loans 157 Sales comparison Discount to appraised value 20.80% - 20.80% $ 574 FAIR VALUE OF FINANCIAL INSTRUMENTS The carrying amounts and estimated fair values of other financial instruments, at September 30, 2019 and December 31, 2018 , are as follows (in thousands): September 30, 2019 Financial assets: Carrying Amount Quoted Prices in Active Markets for Identical Assets Significant Other Observable Inputs Significant Unobservable Inputs Estimated Fair Value Cash and due from financial institutions $ 36,497 $ 36,497 $ — $ — $ 36,497 Interest-earning deposits in other financial institutions 109,801 109,801 — — 109,801 Equity investments 834 834 — — 834 Securities held to maturity 3,420 — 2,318 1,125 3,443 FHLBNY and FRBNY stock 3,091 — — — N/A Loans, net and loans held for sale 1,284,028 — — 1,262,536 1,262,536 Accrued interest receivable 4,714 89 943 3,682 4,714 Financial liabilities: Deposits: Demand, savings, and insured money market accounts $ 1,406,681 $ 1,406,681 $ — $ — $ 1,406,681 Time deposits 169,825 — 172,617 — 172,617 Accrued interest payable 326 30 296 — 326 (1) Fair value estimates are made at a specific point in time, based on relevant market information and information about the financial instrument. These estimates are subjective in nature and involve uncertainties and matters of significant judgment and, therefore, cannot be determined with precision. Changes in assumptions could significantly affect the estimates. December 31, 2018 Financial assets: Carrying Amount Quoted Prices in Active Markets for Identical Assets Significant Other Observable Inputs Significant Unobservable Inputs Estimated Fair Value Cash and due from financial institutions $ 33,040 $ 33,040 $ — $ — $ 33,040 Interest-earning deposits in other financial institutions 96,932 96,932 — — 96,932 Equity investments 834 834 — — 834 Securities held to maturity 4,875 — 1,838 3,020 4,858 FHLBNY and FRBNY stock 3,138 — — — N/A Loans, net and loans held for sale 1,293,464 — — 1,287,495 1,287,495 Accrued interest receivable 4,480 80 697 3,703 4,480 Financial liabilities: Deposits: Demand, savings, and insured money market accounts $ 1,419,011 $ 1,419,011 $ — $ — $ 1,419,011 Time deposits 150,226 — 150,938 — 150,938 Accrued interest payable 232 26 206 — 232 (1) Fair value estimates are made at a specific point in time, based on relevant market information and information about the financial instrument. These estimates are subjective in nature and involve uncertainties and matters of significant judgment and, therefore, cannot be determined with precision. Changes in assumptions could significantly affect the estimates.

LEASES

LEASES	9 Months Ended
	Sep. 30, 2019
Leases [Abstract]
LEASES	LEASES Operating Leases The Corporation leases certain branch properties under long-term, operating lease agreements. The leases expire at various dates through 2033 and generally include renewal options. As of September 30, 2019, the weighted average remaining lease term was 11.4 years with a weighted average discount rate of 3.39% . Rent expense was $0.2 million for the three months ended September 30, 2019 . Rent expense was $0.5 million for the nine months ended September 30, 2019 . Certain leases provide for increases in future minimum annual rent payments as defined in the lease agreements. The Corporation’s operating lease agreements contain both lease and non-lease components, which are generally accounted for separately. The Corporation’s lease agreements do not contain any residual value guarantees. Leased branch properties at September 30, 2019 and December 31, 2018 consist of the following (in thousands): September 30, 2019 December 31, 2018 Operating lease right-of-use asset $ 8,592 $ — Less: accumulated amortization (541 ) — Operating lease right-of-use-assets, net $ 8,051 $ — The following is a schedule by year of the undiscounted cash flows of the operating lease liabilities, excluding CAM charges, as of September 30, 2019 (in thousands): Year Amount 2019 $ 231 2020 932 2021 899 2022 831 2023 851 2024 and thereafter 6,091 Total minimum lease payments 9,835 Less: amount representing interest (1,710 ) Present value of net minimum lease payments $ 8,125 As of September 30, 2019 , the Corporation had no operating leases that were signed, but had not yet commenced. Finance Leases The Corporation leases certain buildings under finance leases. The lease arrangements require monthly payments through 2036. As of September 30, 2019 , the weighted average remaining lease term was 13.2 years with a weighted average discount rate of 3.34% . The Corporation has included these leases in premises and equipment as of September 30, 2019 and December 31, 2018 as follows (in thousands): September 30, 2019 December 31, 2018 Buildings $ 5,572 $ 5,572 Less: accumulated depreciation (1,458 ) (1,208 ) Net book value $ 4,114 $ 4,364 The following is a schedule by year of future minimum lease payments under the capitalized lease, together with the present value of net minimum lease payments as of September 30, 2019 (in thousands): Year Amount 2019 $ 92 2020 376 2021 388 2022 391 2023 391 2024 and thereafter 3,639 Total minimum lease payments 5,277 Less: amount representing interest (1,137 ) Present value of net minimum lease payments $ 4,140 As of September 30, 2019 , the Corporation had no finance leases that were signed, but had not yet commenced. Related Party Transactions The Bank leases its branch located at 1365 New Scotland Road, Slingerlands, New York, under a lease agreement through July, 2020 from a member of the Corporation's Board of Directors with monthly rent expense totaling $4 thousand per month. Rent paid to this Board of Directors member totaled $12 thousand and $12 thousand for the three month periods ended September 30, 2019 and 2018 , respectively. Rent paid to this Board of Directors member totaled $40 thousand and $36 thousand for the nine month periods ended September 30, 2019 and 2018 , respectively. The Bank leases its branch located at 2 Rush Street, Schenectady, New York, under a lease agreement through February 2033 from a member of the Corporation's Board of Directors with monthly rent expense totaling $8 thousand per month. Rent paid to this Board of Directors member totaled $24 thousand and $24 thousand for the three month periods ended September 30, 2019 and 2018 , respectively. Rent paid to this Board of Directors member totaled $69 thousand and $60 thousand for the nine month periods ended September 30, 2019 and 2018 , respectively.
LEASES	LEASES Operating Leases The Corporation leases certain branch properties under long-term, operating lease agreements. The leases expire at various dates through 2033 and generally include renewal options. As of September 30, 2019, the weighted average remaining lease term was 11.4 years with a weighted average discount rate of 3.39% . Rent expense was $0.2 million for the three months ended September 30, 2019 . Rent expense was $0.5 million for the nine months ended September 30, 2019 . Certain leases provide for increases in future minimum annual rent payments as defined in the lease agreements. The Corporation’s operating lease agreements contain both lease and non-lease components, which are generally accounted for separately. The Corporation’s lease agreements do not contain any residual value guarantees. Leased branch properties at September 30, 2019 and December 31, 2018 consist of the following (in thousands): September 30, 2019 December 31, 2018 Operating lease right-of-use asset $ 8,592 $ — Less: accumulated amortization (541 ) — Operating lease right-of-use-assets, net $ 8,051 $ — The following is a schedule by year of the undiscounted cash flows of the operating lease liabilities, excluding CAM charges, as of September 30, 2019 (in thousands): Year Amount 2019 $ 231 2020 932 2021 899 2022 831 2023 851 2024 and thereafter 6,091 Total minimum lease payments 9,835 Less: amount representing interest (1,710 ) Present value of net minimum lease payments $ 8,125 As of September 30, 2019 , the Corporation had no operating leases that were signed, but had not yet commenced. Finance Leases The Corporation leases certain buildings under finance leases. The lease arrangements require monthly payments through 2036. As of September 30, 2019 , the weighted average remaining lease term was 13.2 years with a weighted average discount rate of 3.34% . The Corporation has included these leases in premises and equipment as of September 30, 2019 and December 31, 2018 as follows (in thousands): September 30, 2019 December 31, 2018 Buildings $ 5,572 $ 5,572 Less: accumulated depreciation (1,458 ) (1,208 ) Net book value $ 4,114 $ 4,364 The following is a schedule by year of future minimum lease payments under the capitalized lease, together with the present value of net minimum lease payments as of September 30, 2019 (in thousands): Year Amount 2019 $ 92 2020 376 2021 388 2022 391 2023 391 2024 and thereafter 3,639 Total minimum lease payments 5,277 Less: amount representing interest (1,137 ) Present value of net minimum lease payments $ 4,140 As of September 30, 2019 , the Corporation had no finance leases that were signed, but had not yet commenced. Related Party Transactions The Bank leases its branch located at 1365 New Scotland Road, Slingerlands, New York, under a lease agreement through July, 2020 from a member of the Corporation's Board of Directors with monthly rent expense totaling $4 thousand per month. Rent paid to this Board of Directors member totaled $12 thousand and $12 thousand for the three month periods ended September 30, 2019 and 2018 , respectively. Rent paid to this Board of Directors member totaled $40 thousand and $36 thousand for the nine month periods ended September 30, 2019 and 2018 , respectively. The Bank leases its branch located at 2 Rush Street, Schenectady, New York, under a lease agreement through February 2033 from a member of the Corporation's Board of Directors with monthly rent expense totaling $8 thousand per month. Rent paid to this Board of Directors member totaled $24 thousand and $24 thousand for the three month periods ended September 30, 2019 and 2018 , respectively. Rent paid to this Board of Directors member totaled $69 thousand and $60 thousand for the nine month periods ended September 30, 2019 and 2018 , respectively.

GOODWILL AND INTANGIBLE ASSETS

GOODWILL AND INTANGIBLE ASSETS	9 Months Ended
	Sep. 30, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
GOODWILL AND INTANGIBLE ASSETS	GOODWILL AND INTANGIBLE ASSETS The changes in goodwill included in the core banking segment during the nine month periods ended September 30, 2019 and 2018 were as follows (in thousands): 2019 2018 Beginning of year $ 21,824 $ 21,824 Acquired goodwill — — Ending balance September 30, $ 21,824 $ 21,824 Acquired intangible assets were as follows at September 30, 2019 and December 31, 2018 (in thousands): At September 30, 2019 At December 31, 2018 Balance Acquired Accumulated Amortization Balance Acquired Accumulated Amortization Core deposit intangibles $ 5,975 $ 5,776 $ 5,975 $ 5,576 Other customer relationship intangibles 5,633 4,946 5,633 4,681 Total $ 11,608 $ 10,722 $ 11,608 $ 10,257 Aggregate amortization expense was $0.2 million for both of the three month periods ended September 30, 2019 and 2018 . Aggregate amortization expense was $0.5 million and $0.6 million for the nine month periods ended September 30, 2019 and 2018 , respectively. The remaining estimated aggregate amortization expense at September 30, 2019 is listed below (in thousands): Year Estimated Expense 2019 $ 144 2020 484 2021 258 2022 — 2023 — Total $ 886

SECURITIES SOLD UNDER AGREEMENT

SECURITIES SOLD UNDER AGREEMENTS TO REPURCHASE	9 Months Ended
	Sep. 30, 2019
Disclosure of Repurchase Agreements [Abstract]
SECURITIES SOLD UNDER AGREEMENTS TO REPURCHASE	SECURITIES SOLD UNDER AGREEMENTS TO REPURCHASE The Corporation enters into sales of securities under agreements to repurchase and the amounts received under these agreements represent borrowings and are reflected as a liability in the consolidated balance sheets. The securities underlying these agreements are included in investment securities in the consolidated balance sheets. The Corporation has no control over the market value of the securities which fluctuate due to market conditions, however, the Corporation is obligated to promptly transfer additional securities if the market value of the securities falls below the repurchase agreement price. The Corporation manages this risk by utilizing highly marketable and easily priced securities, monitoring these securities for significant changes in market valuation routinely, and maintaining an unpledged securities portfolio believed to be sufficient to cover a decline in the market value of the securities sold under agreements to repurchase. There were no securities sold under agreements to repurchase as of September 30, 2019 . A summary of securities sold under agreements to repurchase as of December 31, 2018 is as follows (in thousands): December 31, 2018 Overnight and Continuous Up to 1 Year 1 - 3 Years 3+ Years Total Mortgage-backed securities, residential $ — $ — $ — $ — $ — Excess collateral held — — — — — Gross amount of recognized liabilities for repurchase agreements $ — $ — $ — $ — $ —

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended
	Sep. 30, 2019
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	COMMITMENTS AND CONTINGENCIES The Corporation is a party to certain financial instruments with off-balance sheet risk such as commitments under standby letters of credit, unused portions of lines of credit, overdraft protection and commitments to fund new loans. In accordance with GAAP, these financial instruments are not recorded in the financial statements. The Corporation's policy is to record such instruments when funded. These transactions involve, to varying degrees, elements of credit, interest rate and liquidity risk. Such transactions are generally used by the Corporation to manage clients' requests for funding and other client needs. The following table lists the contractual amounts of financial instruments with off-balance sheet risk at September 30, 2019 and December 31, 2018 (in thousands): September 30, 2019 December 31, 2018 Fixed Rate Variable Rate Fixed Rate Variable Rate Commitments to make loans $ 17,021 $ 28,797 $ 9,137 $ 18,033 Unused lines of credit 1,431 218,517 848 212,601 Standby letters of credit — 15,583 — 16,161 On June 15, 2018, the Bank, through mediation, reached a resolution by way of a settlement agreement in the matter of Fane v. Chemung Canal Trust Company (the “Action”). The parties agreed to release each other from any and all liabilities, claims, counterclaims, demands, charges, complaints and causes of action, to dismiss the Action with prejudice, and the Bank agreed to pay Fane $3.3 million in connection with the settlement of the Action. As of January 1, 2018, the Corporation had a legal reserve of $2.3 million for the Action and therefore recognized an additional $1.0 million of legal expense during 2018. In the normal course of business, there are various outstanding claims and legal proceedings involving the Corporation or its subsidiaries. As of September 30, 2019 , we believe that we are not a party to any pending legal, arbitration, or regulatory proceedings that could have a material adverse impact on our financial results or liquidity.

ACCUMULATED OTHER COMPREHENSIVE

ACCUMULATED OTHER COMPREHENSIVE LOSS	9 Months Ended
	Sep. 30, 2019
Equity [Abstract]
ACCUMULATED OTHER COMPREHENSIVE LOSS	ACCUMULATED OTHER COMPREHENSIVE LOSS Accumulated other comprehensive loss represents the net unrealized holding gains or losses on securities available for sale and the funded status of the Corporation's defined benefit pension plan and other benefit plans, as of the consolidated balance sheet dates, net of the related tax effect. The following is a summary of the changes in accumulated other comprehensive loss by component, net of tax, for the periods indicated (in thousands): Unrealized Gains and Losses on Securities Available for Sale Defined Benefit and Other Benefit Plans Total Balance at July 1, 2019 $ 787 $ (6,738 ) $ (5,951 ) Other comprehensive income before reclassification 2,662 — 2,662 Amounts reclassified from accumulated other comprehensive income — 13 13 Net current period other comprehensive income 2,662 13 2,675 Balance at September 30, 2019 $ 3,449 $ (6,725 ) $ (3,276 ) Unrealized Gains and Losses on Securities Available for Sale Defined Benefit and Other Benefit Plans Total Balance at July 1, 2018 $ (7,223 ) $ (6,898 ) $ (14,121 ) Other comprehensive loss before reclassification (1,179 ) — (1,179 ) Amounts reclassified from accumulated other comprehensive income — 13 13 Net current period other comprehensive income (loss) (1,179 ) 13 (1,166 ) Balance at September 30, 2018 $ (8,402 ) $ (6,885 ) $ (15,287 ) Unrealized Gains and Losses on Securities Available for Sale Defined Benefit and Other Benefit Plans Total Balance at January 1, 2019 $ (4,646 ) $ (6,765 ) $ (11,411 ) Other comprehensive income before reclassification 8,109 — 8,109 Amounts reclassified from accumulated other comprehensive income (14 ) 40 26 Net current period other comprehensive income (loss) 8,095 40 8,135 Balance at September 30, 2019 $ 3,449 $ (6,725 ) $ (3,276 ) Unrealized Gains and Losses on Securities Available for Sale Defined Benefit and Other Benefit Plans Total Balance at January 1, 2018 $ (3,415 ) $ (6,925 ) $ (10,340 ) Cumulative effect of account change (202 ) — (202 ) Balance at January 1, 2018, as adjusted (3,617 ) (6,925 ) (10,542 ) Other comprehensive income before reclassification (4,785 ) — (4,785 ) Amounts reclassified from accumulated other comprehensive income — 40 40 Net current period other comprehensive income (4,785 ) 40 (4,745 ) Balance at September 30, 2018 $ (8,402 ) $ (6,885 ) $ (15,287 ) The following is the reclassification out of accumulated other comprehensive income for the periods indicated (in thousands): Details about Accumulated Other Comprehensive Income Components Three Months Ended Affected Line Item 2019 2018 Unrealized gains and losses on securities available for sale: Realized gains on securities available for sale $ — $ — Net gains on securities transactions Tax effect — — Income tax expense Net of tax — — Amortization of defined pension plan and other benefit plan items: Prior service costs (a) $ (55 ) $ (55 ) Other components of net periodic pension and postretirement benefits Actuarial losses (a) 72 72 Other components of net periodic pension and postretirement benefits Tax effect (4 ) (4 ) Income tax expense Net of tax 13 13 Total reclassification for the period, net of tax $ 13 $ 13 (a) These accumulated other comprehensive income components are included in the computation of net periodic pension and other benefit plan costs (see Note 11 for additional information). Details about Accumulated Other Comprehensive Income Components Nine Months Ended Affected Line Item 2019 2018 Unrealized gains and losses on securities available for sale: Realized gains on securities available for sale $ (19 ) $ — Net gains on securities transactions Tax effect 5 — Income tax expense Net of tax (14 ) — Amortization of defined pension plan and other benefit plan items: Prior service costs (a) (165 ) (165 ) Other components of net periodic pension and postretirement benefits Actuarial losses (a) 218 218 Other components of net periodic pension and postretirement benefits Tax effect (13 ) (13 ) Income tax expense Net of tax 40 40 Total reclassification for the period, net of tax $ 26 $ 40 (a) These accumulated other comprehensive income components are included in the computation of net periodic pension and other benefit plan costs (see Note 11 for additional information).

REVENUE FROM CONTRACTS WITH CUS

REVENUE FROM CONTRACTS WITH CUSTOMERS	9 Months Ended
	Sep. 30, 2019
Revenue from Contract with Customer [Abstract]
REVENUES FROM CONTRACTS WITH CUSTOMERS	REVENUE FROM CONTRACTS WITH CUSTOMERS All of the Corporation's revenue from contracts with customers in the scope of ASC 606 is recognized within non-interest income. The following tables present the Corporation's non-interest income by revenue stream and reportable segment for the three and nine months ended September 30, 2019 and 2018 (in thousands). Items outside the scope of ASC 606 are noted as such. Three Months Ended September 30, 2019 Revenue by Operating Segment: Core Banking WMG Holding Company, CFS, and CRM (b) Total Non-interest income Service charges on deposit accounts Overdraft fees $ 959 $ — $ — $ 959 Other 182 — — 182 Interchange revenue from debit card transactions 1,058 — — 1,058 WMG fee income — 2,315 — 2,315 CFS fee and commission income — — 145 145 Net gains (losses) on sales of OREO (1 ) — — (1 ) Net gains on sales of loans (a) 69 — — 69 Loan servicing fees (a) 25 — — 25 Net gains on sales of securities (a) — — — — Changes in fair value of equity investments (a) 3 — (13 ) (10 ) Other (a) 269 — (55 ) 214 Total non-interest income (loss) $ 2,564 $ 2,315 $ 77 $ 4,956 Three Months Ended September 30, 2018 Revenue by Operating Segment: Core Banking WMG Holding Company, CFS, and CRM (b) Total Non-interest income Service charges on deposit accounts Overdraft fees $ 1,035 $ — $ — $ 1,035 Other 196 — — 196 Interchange revenue from debit card transactions 982 — — 982 WMG fee income — 2,406 — 2,406 CFS fee and commission income — — 120 120 Net gains (losses) on sales of OREO 123 — — 123 Net gains on sales of loans (a) 79 — — 79 Loan servicing fees (a) 22 — — 22 Net gains on sales of securities (a) — — — — Changes in fair value of equity investments (a) 2,140 — 1 2,141 Other (a) 410 — (133 ) 277 Total non-interest income $ 4,987 $ 2,406 $ (12 ) $ 7,381 (a) Not within scope of ASC 606. (b) The Holding Company, CFS, and CRM column above includes amounts to eliminate transactions between segments. Nine Months Ended September 30, 2019 Revenue by Operating Segment: Core Banking WMG Holding Company, CFS, and CRM (b) Total Non-interest income Service charges on deposit accounts Overdraft fees $ 2,703 $ — $ — $ 2,703 Other 627 — — 627 Interchange revenue from debit card transactions 3,113 — — 3,113 WMG fee income — 7,115 — 7,115 CFS fee and commission income — — 502 502 Net gains (losses) on sales of OREO (87 ) — — (87 ) Net gains on sales of loans (a) 146 — — 146 Loan servicing fees (a) 76 — — 76 Net gains on sales of securities (a) 19 — — 19 Changes in fair value of equity investments (a) 103 — 3 106 Other (a) 844 — (197 ) 647 Total non-interest income $ 7,544 $ 7,115 $ 308 $ 14,967 Nine Months Ended September 30, 2018 Revenue by Operating Segment: Core Banking WMG Holding Company, CFS, and CRM (b) Total Non-interest income Service charges on deposit accounts Overdraft fees $ 2,939 $ — $ — $ 2,939 Other 600 — — 600 Interchange revenue from debit card transactions 3,013 — — 3,013 WMG fee income — 7,095 — 7,095 CFS fee and commission income — — 365 365 Net gains on sales of OREO 119 — — 119 Net gains on sales of loans (a) 184 — — 184 Loan servicing fees (a) 67 — — 67 Net gains on sales of securities (a) — — — — Change in fair value of equity securities (a) 2,148 — 17 2,165 Other (a) 1,922 — (288 ) 1,634 Total non-interest income $ 10,992 $ 7,095 $ 94 $ 18,181 (a) Not within scope of ASC 606. (b) The Holding Company, CFS, and CRM column above includes amounts to eliminate transactions between segments. A description of the Corporation's revenue streams accounted for under ASC 606 follows: Service Charges on Deposit Accounts: The Corporation earns fees from its deposit customers for transaction-based, account maintenance, and overdraft services. Transaction-based fees, which included services such as ATM use fees, stop payment charges, statement rendering, and ACH fees, are recognized at the time the transaction is executed as that is the point in time the Corporation fulfills the customer's request. Account maintenance fees, which relate primarily to monthly maintenance, are recognized at the time the maintenance occurs. Overdraft fees are recognized at the point in time that the overdraft occurs. Service charges on deposits are withdrawn from the customer's account balance. Interchange Income from Debit Card Transactions: The Corporation earns interchange fees from debit cardholder transactions conducted through the MasterCard payment network. Interchange fees from cardholder transactions represent a percentage of the underlying transaction value and are recognized daily, concurrently with the transaction processing services provided to cardholder. WMG Fee Income (Gross): The Corporation earns wealth management fees from its contracts with customers to manage assets for investment, and/or to conduct transactions on their accounts. These fees are primarily earned over time as the Corporation provides the contracted monthly or quarterly services and are generally assessed based on a tiered scale of the market value of assets under management (AUM) at quarter-end. CFS Fee and Commission Income (Net): The Corporation earns fees from investment brokerage services provided to its customers by a third-party service provider. The Corporation receives commissions from the third-party service provider on a monthly basis based upon customer activity for the month. The Corporation (i) acts as an agent in arranging the relationship between the customer and the third-party service provider and (ii) does not control the services rendered to the customers. Investment brokerage fees are presented net of related costs. The Corporation also earns fees from tax services provided to its customers. Net Gains/Losses on Sales of OREO: The Corporation records a gain or loss from the sale of OREO when control of the property transfers to the buyer, which generally occurs at the time of an executed deed. When the Corporation finances the sale of OREO to the buyer, the Corporation assesses whether the buyer is committed to perform their obligations under the contract and whether collectability of the transaction price is probable. Once these criteria are met, the OREO asset is derecognized and the gain or loss on sale is recorded upon the transfer of control of the property to the buyer. In determining the gain or loss on the sale, the Corporation adjusts the transaction price and related gain (loss) on sale if a significant financing component is present.

COMPONENTS OF QUARTERLY AND YEA

COMPONENTS OF QUARTERLY AND YEAR TO DATE NET PERIODIC BENEFIT COSTS	9 Months Ended
	Sep. 30, 2019
Retirement Benefits [Abstract]
COMPONENTS OF QUARTERLY AND YEAR TO DATE NET PERIODIC BENEFIT COSTS	COMPONENTS OF QUARTERLY AND YEAR TO DATE NET PERIODIC BENEFIT COSTS The components of net periodic expense for the Corporation’s pension and other benefit plans for the periods indicated are as follows (in thousands): Three Months Ended Nine Months Ended 2019 2018 2019 2018 Qualified Pension Plan Service cost, benefits earned during the period $ — $ — $ — $ — Interest cost on projected benefit obligation 379 385 1,136 1,154 Expected return on plan assets (554 ) (826 ) (1,661 ) (2,478 ) Amortization of unrecognized transition obligation — — — — Amortization of unrecognized prior service cost — — — — Amortization of unrecognized net loss 49 43 147 130 Net periodic pension benefit $ (126 ) $ (398 ) $ (378 ) $ (1,194 ) Supplemental Pension Plan Service cost, benefits earned during the period $ — $ — $ — $ — Interest cost on projected benefit obligation 13 12 39 36 Expected return on plan assets — — — — Amortization of unrecognized prior service cost — — — — Amortization of unrecognized net loss 1 1 3 5 Net periodic supplemental pension cost $ 14 $ 13 $ 42 $ 41 Postretirement Plan, Medical and Life Service cost, benefits earned during the period $ — $ — $ — $ — Interest cost on projected benefit obligation 4 4 10 11 Expected return on plan assets — — — — Amortization of unrecognized prior service cost (55 ) (55 ) (165 ) (165 ) Amortization of unrecognized net loss 22 28 68 83 Net periodic postretirement, medical and life benefit $ (29 ) $ (23 ) $ (87 ) $ (71 )

SEGMENT REPORTING

SEGMENT REPORTING	9 Months Ended
	Sep. 30, 2019
Segment Reporting [Abstract]
SEGMENT REPORTING	SEGMENT REPORTING The Corporation manages its operations through two primary business segments: core banking and WMG. The core banking segment provides revenues by attracting deposits from the general public and using such funds to originate consumer, commercial, commercial real estate, and residential mortgage loans, primarily in the Corporation’s local markets, and to invest in securities. The WMG services segment provides revenues by providing trust and investment advisory services to clients. Accounting policies for the segments are the same as those described in Note 1 of the Corporation’s 2018 Annual Report on Form 10-K, which was filed with the SEC on March 13, 2019. Summarized financial information concerning the Corporation’s reportable segments and the reconciliation to the Corporation’s consolidated results are shown in the following table. Income taxes are allocated based on the separate taxable income of each entity and indirect overhead expenses are allocated based on reasonable and equitable allocations applicable to the reportable segment. The Holding Company, CFS, and CRM column below includes amounts to eliminate transactions between segments (in thousands). Three months ended September 30, 2019 Core Banking WMG Holding Company, CFS, and CRM Consolidated Totals Interest and dividend income $ 16,787 $ — $ 21 $ 16,808 Interest expense 1,666 — — 1,666 Net interest income 15,121 — 21 15,142 Provision for loan losses 4,441 — — 4,441 Net interest income after provision for loan losses 10,680 — 21 10,701 Other non-interest income 2,564 2,315 77 4,956 Other non-interest expenses 11,704 1,559 262 13,525 Income (loss) before income tax expense (benefit) 1,540 756 (164 ) 2,132 Income tax expense (benefit) 17 193 (34 ) 176 Segment net income (loss) $ 1,523 $ 563 $ (130 ) $ 1,956 Three months ended September 30, 2018 Core Banking WMG Holding Company, CFS, and CRM Consolidated Totals Interest and dividend income $ 16,122 $ — $ 14 $ 16,136 Interest expense 1,057 — — 1,057 Net interest income 15,065 — 14 15,079 Provision for loan losses 300 — — 300 Net interest income after provision for loan losses 14,765 — 14 14,779 Other non-interest income 4,987 2,406 (12 ) 7,381 Other non-interest expenses 11,871 1,307 250 13,428 Income (loss) before income tax expense (benefit) 7,881 1,099 (248 ) 8,732 Income tax expense (benefit) 1,555 281 (34 ) 1,802 Segment net income (loss) $ 6,326 $ 818 $ (214 ) $ 6,930 Nine months ended September 30, 2019 Core Banking WMG Holding Company, CFS, and CRM Consolidated Totals Interest and dividend income $ 50,108 $ — $ 47 $ 50,155 Interest expense 4,745 — — 4,745 Net interest income 45,363 — 47 45,410 Provision for loan losses 5,684 — — 5,684 Net interest income after provision for loan losses 39,679 — 47 39,726 Other non-interest income 7,544 7,115 308 14,967 Other non-interest expenses 35,253 4,705 887 40,845 Income (loss) before income tax expense (benefit) 11,970 2,410 (532 ) 13,848 Income tax expense (benefit) 1,934 615 (106 ) 2,443 Segment net income (loss) $ 10,036 $ 1,795 $ (426 ) $ 11,405 Segment assets $ 1,784,692 $ 3,410 $ 5,541 $ 1,793,643 Nine months ended September 30, 2018 Core Banking WMG Holding Company, CFS, and CRM Consolidated Totals Interest and dividend income $ 47,645 $ — $ 29 $ 47,674 Interest expense 2,678 — — 2,678 Net interest income 44,967 — 29 44,996 Provision for loan losses 3,371 — — 3,371 Net interest income after provision for loan losses 41,596 — 29 41,625 Other non-interest income 10,992 7,095 94 18,181 Legal accruals and settlements 989 — — 989 Other non-interest expenses 36,300 4,414 858 41,572 Income (loss) before income tax expense (benefit) 15,299 2,681 (735 ) 17,245 Income tax expense (benefit) 2,791 684 (126 ) 3,349 Segment net income (loss) $ 12,508 $ 1,997 $ (609 ) $ 13,896 Segment assets $ 1,740,311 $ 3,800 $ 9,753 $ 1,753,864

STOCK COMPENSATION

STOCK COMPENSATION	9 Months Ended
	Sep. 30, 2019
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
STOCK COMPENSATION	STOCK COMPENSATION Board of Directors' Stock Compensation Pursuant to the Corporation's Directors' Compensation Plan, members of the Board of Directors receive common shares of the Corporation based on fees individually earned during the previous year for service as a director. The common shares are distributed to the Corporation's individual board members from treasury shares of the Corporation on or about January 15 following the calendar year of service. Additionally, the Chief Executive Officer of the Corporation, who does not receive cash compensation as a member of the Board of Directors, is awarded common shares equal in value to the average of those awarded to board members not employed by the Corporation who have served for 12 months during the prior year. During January 2019 and 2018 , 8,465 and 6,015 shares, respectively, were re-issued from treasury to fund the stock component of directors' compensation. An expense of $79 thousand and $86 thousand related to this compensation was recognized during the three month periods ended September 30, 2019 and 2018 , respectively. An expense of $256 thousand and $271 thousand related to this compensation was recognized during the nine month periods ended September 30, 2019 and 2018 , respectively. This expense is accrued as shares are earned. Restricted Stock Plan Pursuant to the Corporation’s Restricted Stock Plan, the Corporation may make discretionary grants of restricted stock to officers other than the Corporation's Chief Executive Officer. Compensation expense is recognized over the vesting period of the awards based on the fair value of the stock at issue date. A summary of restricted stock activity for the three month period ended September 30, 2019 is presented below: Shares Weighted–Average Grant Date Fair Value Nonvested at July 1, 2019 29,436 $ 41.03 Granted — — Vested — — Forfeited or cancelled — — Nonvested at September 30, 2019 29,436 $ 41.03 A summary of restricted stock activity for the nine month period ended September 30, 2019 is presented below: Shares Weighted–Average Grant Date Fair Value Nonvested at January 1, 2019 29,694 $ 40.81 Granted 439 45.66 Vested (697 ) 34.58 Forfeited or cancelled — — Nonvested at September 30, 2019 29,436 $ 41.03 As of September 30, 2019 , there was $0.9 million of total unrecognized compensation cost related to nonvested shares granted under the Plan. The cost is expected to be recognized over a weighted-average period of 3.05 years. The total fair value of shares vested was $32 thousand and $112 thousand for the nine month periods ended September 30, 2019 and 2018 , respectively.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Sep. 30, 2019
Accounting Policies [Abstract]
Organization	Organization The Corporation, through its wholly-owned subsidiaries, the Bank and CFS, provides a wide range of banking, financing, fiduciary and other financial services to its clients. The Corporation and the Bank are subject to the regulations of certain federal and state agencies and undergo periodic examinations by those regulatory authorities. CRM, a wholly-owned subsidiary of the Corporation, which was formed and began operations on May 31, 2016, is a Nevada-based captive insurance company which insures against certain risks unique to the operations of the Corporation and its subsidiaries and for which insurance may not be currently available or economically feasible in today's insurance marketplace. CRM pools resources with several other similar insurance company subsidiaries of financial institutions to spread a limited amount of risk among themselves. CRM is subject to regulations of the State of Nevada and undergoes periodic examinations by the Nevada Division of Insurance.
Basis of Presentation	Basis of Presentation The accompanying unaudited consolidated financial statements have been prepared in conformity with GAAP for interim financial information and pursuant to the requirements for reporting on Form 10-Q and Article 10 of Regulation S-X of the Exchange Act. These financial statements include the accounts of the Corporation and its subsidiaries, and all significant intercompany balances and transactions are eliminated in consolidation. Amounts in the prior periods' consolidated financial statements are reclassified whenever necessary to conform to the current period's presentation. The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions based on available information. These estimates and assumptions affect the amounts reported in the financial statements and disclosures provided, and actual results could differ. In the opinion of management, all adjustments (consisting of normal recurring adjustments) and disclosures necessary for the fair presentation of the accompanying consolidated financial statements have been included. The unaudited consolidated financial statements should be read in conjunction with the Corporation's 2018 Annual Report on Form 10-K for the year ended December 31, 2018 . The results of operations for any interim periods are not necessarily indicative of the results which may be expected for the entire year or any other period.
Reclassifications	Reclassifications Some items in the prior year financial statements were reclassified to conform to the current presentation. Reclassifications had no effect on prior year net income or shareholders' equity.
Recent Accounting Pronouncements and Adoption of New Accounting Standards	Recent Accounting Pronouncements In June 2016, the FASB issued ASU 2016-13, Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments . The objective of the ASU is to provide financial statement users with more decision-useful information about the expected credit losses on financial instruments and other commitments to extend credit held by a reporting entity at each reporting date by replacing the incurred loss impairment methodology in current GAAP with a methodology that reflects expected credit losses and requires consideration of a broader range of reasonable and supportable information to form credit loss estimates. The amendments in this ASU are effective for public companies for fiscal years beginning after December 15, 2019, though entities may adopt the amendments earlier for fiscal years beginning after December 15, 2018. In October 2019, the FASB voted to delay the effective date of ASU 2016-13 to January 2023 for certain entities, including certain Securities and Exchange Commission filers, public business entities, and private companies. As a smaller reporting company, the Corporation is eligible for the delay and plans to implement the standard effective January 2023. The Corporation anticipates that the adoption of the CECL model will result in an increase to the Corporation's allowance for loan losses. The Corporation has established a committee to oversee the implementation of CECL and has selected a vendor to assist in the implementation process. In 2018, the committee began establishing parameters which will be used in the CECL model with the selected vendor. The Corporation is running its current incurred loss model and a CECL model concurrently. In January 2017, the FASB issued ASU 2017-04, Intangibles - Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment . The objective of the ASU is to simplify the manner in which an entity is required to test goodwill for impairment by eliminating Step 2 from the goodwill impairment test. Additionally, the ASU removes the requirement for any reporting unit with a zero or negative carrying amount to perform a qualitative assessment and, if it fails such qualitative test, to perform Step 2 of the goodwill impairment test. The amendments in this ASU are effective for annual, or any interim, goodwill impairment tests in fiscal years beginning after December 15, 2019. The adoption of the ASU is not expected to have a significant impact on the Corporation's consolidated financial statements. Adoption of New Accounting Standards On January 1, 2018, the Corporation adopted ASU 2014-09 Revenue from Contracts with Customers (Topic 606) and all subsequent amendments to the ASU (collectively, "ASU 606"), which creates a single framework for recognizing revenue from contracts with customers that fall within its scope and revises when it is appropriate to recognize a gain (loss) from the transfer of nonfinancial assets, such as OREO. The majority of the Corporation's revenues come from interest income and other sources, including loans, securities, and derivatives that are outside the scope of ASC 606. The Corporation's services that fall within the scope of ASC 606 are presented within non-interest income and are recognized as revenue as the Corporation satisfies its obligation to the customer. Services within the scope of ASC 606 include service charges on deposits, interchange income, wealth management fees, and the sale of OREO. The amendments allow for one of two transition methods: full retrospective or modified retrospective. The full retrospective approach requires application to all periods presented. The modified retrospective transition requires application to uncompleted contracts at the date of adoption. Periods prior to the date of adoption are not retrospectively revised, but a cumulative effect is recognized at the date of initial application on uncompleted contracts. The Corporation adopted the new revenue guidance using the modified retrospective approach. There was no significant change upon adoption of the standard, as the new standard did not materially change the way the Corporation currently records revenue for its WMG and deposit related fees at the Bank; as such, no cumulative effect adjustment was recorded. Refer to Note 10 - Revenue from Contracts with Customers for further discussion on the Corporation's accounting policies for revenue sources within the scope of ASC 606. On January 1, 2018, the Corporation adopted ASU 2016-01, an amendment to Recognition and Measurement of Financial Assets and Financial Liabilities ("ASC 825"). The objectives of the ASC 825 were (1) require equity investments to be measured at fair value, with changes in fair value recognized in net income, (2) simplify the impairment assessment of equity investments without readily determinable fair values, (3) eliminate the requirement to disclose methods and significant assumptions used to estimate fair value for financial instruments measured at amortized cost on the balance sheet, (4) require the use of the exit price notion when measuring the fair value of financial instruments, and (5) clarify the need for a valuation allowance on a deferred tax asset related to available-for-sale securities in combination with the entity’s other deferred tax assets. The Corporation adopted all provisions of this ASU using the modified retrospective method. The adjustments to opening retained earnings and accumulated other comprehensive loss related to the adoption of ASC 825 are immaterial to the financial statements. On January 1, 2018, the Corporation adopted ASU 2016-15, Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments . The objective of the ASU is to reduce the existing diversity in practice relating to eight specific cash flow issues: (1) debt prepayment or debt extinguishment costs, (2) settlement of zero-coupon debt instruments or other debt instruments with coupon interest rates that are insignificant in relation to the effective interest rate of the borrowing, (3) contingent consideration payments made after a business combination, (4) proceeds from the settlement of insurance claims, (5) proceeds from the settlement of corporate-owned life insurance policies, including bank-owned life insurance policies, (6) distributions received from equity method investees, (7) beneficial interests in securitization transactions, and (8) separately identifiable cash flows and application of the predominance principal. The adoption of ASU 2016-15 did not result in a change to how the Corporation accounts for its cash flows. On January 1, 2018, the Corporation adopted ASU 2017-07, Compensation - Retirement Benefits - Improving the Presentation of Net Periodic Cost and Net Periodic Postretirement Benefit Cost ("ASC 715"). The objective of ASC 715 was to improve guidance related to the presentation of defined benefit costs in the income statement. Specifically, ASC 715 required that an employer report the service cost component in the same line item(s) as other compensation costs arising from services rendered by the pertinent employees during the period. The other components of net benefit cost are required to be presented in the income statement separately from the service cost component and outside a subtotal of income from operations, if one is presented. Additionally, ASC 715 allows only the service cost component to be eligible for capitalization, when applicable. Results for reporting periods beginning after January 1, 2018 are presented under ASC 715, while prior period amounts continue to be reported in accordance with legacy GAAP, with comparable periods presented retrospectively for the presentation of the service cost and net periodic postretirement benefit cost in the income statement. The Corporation elected the practical expedient, which permits employers to use the amounts disclosed in its pension and other postretirement benefit plan note for the prior comparative periods as the estimation for applying retrospective presentation requirements. On January 1, 2019, the Corporation adopted ASU 2016-02, Leases (Topic 842) . ASU 2016-02 requires companies that lease valuable assets to recognize on their balance sheets the assets and liabilities generated by contracts longer than a year. The Corporation adopted the new lease guidance using the modified retrospective approach and elected the transition option issued under ASU 2018-11, Leases (Topic 842) Targeted Improvements , allowing entities to continue to apply the legacy guidance in ASC 840, Leases , to prior periods, including disclosure requirements. Accordingly, prior period financial results and disclosures have not been adjusted. In addition, the Corporation elected the package of practical expedients permitted under the transition guidance within the new standard, which among other things, allowed the Corporation to carry forward the historical lease classification. Adoption of the new standard resulted in the recording of operating lease right-of-use assets and operating lease liabilities of approximately $8.6 million as of January 1, 2019. The standard did not materially impact our consolidated net earnings and had no impact on cash flows. On January 1, 2019, the Corporation adopted ASU 2017-08, Receivables - Nonrefundable Fees and Other Costs (Subtopic 310-20): Premium Amortization on Purchased Callable Debt Securities . The objective of the ASU is to align the amortization period of premiums and discounts to expectations incorporated in market pricing on the underlying securities. The amendment requires that the premium be amortized to the earliest call date, but does not require an accounting change for securities held at a discount; the discount continues to be amortized to maturity. The adoption of the ASU did not have a significant impact on the Corporation's consolidated financial statements.
Earnings Per Common Share	Basic earnings per share is net income divided by the weighted average number of common shares outstanding during the period. Issuable shares, including those related to directors’ restricted stock units and directors’ stock compensation, are considered outstanding and are included in the computation of basic earnings per share. All outstanding unvested share based payment awards that contain rights to non-forfeitable dividends are considered participating securities for this calculation. Restricted stock awards are grants of participating securities and are considered outstanding at grant date. Earnings per share information is adjusted to present comparative results for stock splits and stock dividends that occur.
Fair Value Measurement	Fair value is the exchange price that would be received for an asset or paid to transfer a liability in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. There are three levels of inputs that may be used to measure fair value: Level 1: Quoted prices (unadjusted) for identical assets or liabilities in active markets that the entity has the ability to access as of the measurement date. Level 2: Significant other observable inputs other than Level 1 prices such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data. Level 3: Significant unobservable inputs that reflect a reporting entity's own assumptions about the assumptions that market participants would use in pricing an asset or liability. The Corporation used the following methods and significant assumptions to estimate fair value on a recurring basis: Available for Sale Securities: The fair values of securities available for sale are usually determined by obtaining quoted prices on nationally recognized securities exchanges (Level 1 inputs), or matrix pricing, which is a mathematical technique widely used 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 (Level 2 inputs). For securities where quoted prices or market prices of similar securities are not available, fair values are calculated using discounted cash flows or other market indicators (Level 3 inputs). Equity Investments: Securities that are held to fund a deferred compensation plan and securities that have a readily determinable fair market value, are recorded at fair value with changes in fair value included in earnings. The fair values of equity investments are determined by quoted market prices (Level 1 inputs). Impaired Loans : At the time a loan is considered impaired, it is valued at the lower of cost or fair value. Impaired loans carried at fair value have been partially charged-off or receive specific allocations as part of the allowance for loan loss accounting. For collateral dependent loans, fair value is commonly based on real estate appraisals. These appraisals may utilize a single valuation approach or a combination of approaches including comparable sales and the income approach. Adjustments are routinely made in the appraisal process by independent appraisers to adjust for differences between the comparable sales and income data available. Such adjustments are usually significant and typically result in a Level 3 classification of the inputs for determining fair value. Non-real estate collateral may be valued using an appraisal, net book value per the borrower’s financial statements, or aging reports, adjusted or discounted based on management’s historical knowledge, changes in market conditions from the time of the valuation, and management’s expertise and knowledge of the client and client’s business, typically resulting in a Level 3 fair value classification. Impaired loans are evaluated on a quarterly basis for additional impairment and adjusted accordingly. OREO : Assets acquired through or instead of loan foreclosures are initially recorded at fair value less costs to sell when acquired, establishing a new cost basis. These assets are subsequently accounted for at lower of cost or fair value less estimated costs to sell. Fair value is commonly based on recent real estate appraisals. These appraisals may utilize a single valuation approach or a combination of approaches including comparable sales and the income approach. Adjustments are routinely made in the appraisal process by independent appraisers to adjust for differences between the comparable sales and income data available. Such adjustments are usually significant and typically result in a Level 3 classification of the inputs for determining fair value. Appraisals for both collateral-dependent impaired loans and OREO are performed by certified general appraisers (commercial properties) or certified residential appraisers (residential properties) whose qualifications and licenses have been reviewed and verified by the Corporation. Once received, appraisals are reviewed for reasonableness of assumptions, approaches utilized, Uniform Standards of Professional Appraisal Practice and other regulatory compliance, as well as the overall resulting fair value in comparison with independent data sources such as recent market data or industry-wide statistics. Appraisals are generally completed within the previous 12 month period prior to a property being placed into OREO. On impaired loans, appraisal values are adjusted based on the age of the appraisal, the position of the lien, the type of the property and its condition. Derivatives : The fair values of interest rate swaps are based on valuation models using observable market data as of the measurement date (Level 2 inputs). Derivatives are traded in an over-the-counter market where quoted market prices are not always available. Therefore, the fair values of derivatives are determined using quantitative models that utilize multiple market inputs. The inputs will vary based on the type of derivative, but could include interest rates, prices, and indices to generate continuous yield or pricing curves, prepayment rates, and volatility factors to value the position. The Corporation also incorporates credit valuation adjustments to appropriately reflect both its own nonperformance risk and the respective counter-party's nonperformance risk in the fair value measurements. In adjusting the fair value of its derivative contracts for the effect of nonperformance risk, the Corporation has considered the impact of any applicable credit enhancements, such as collateral postings. Although the Corporation has determined that the majority of the inputs used to value its derivatives fall within Level 2 of the fair value hierarchy, the credit valuation adjustments associated with its derivatives utilize credit default rate assumptions (Level 3 inputs).

SECURITIES (Tables)

SECURITIES (Tables)	9 Months Ended
	Sep. 30, 2019
Investments, Debt and Equity Securities [Abstract]
Amortized cost and estimated fair value of securities available for sale	Amortized cost and estimated fair value of securities available for sale are as follows (in thousands): September 30, 2019 Amortized Cost Unrealized Gains Unrealized Losses Estimated Fair Value Mortgage-backed securities, residential $ 201,152 $ 2,757 $ 385 $ 203,524 Obligations of states and political subdivisions 45,122 2,148 — 47,270 Corporate bonds and notes 250 — — 250 SBA loan pools 16,377 144 36 16,485 Total $ 262,901 $ 5,049 $ 421 $ 267,529 December 31, 2018 Amortized Cost Unrealized Gains Unrealized Losses Estimated Fair Value Obligations of U.S. Government and U.S. Government sponsored enterprises $ 5,489 $ 10 $ 27 $ 5,472 Mortgage-backed securities, residential 189,111 146 6,065 183,192 Obligations of states and political subdivisions 44,390 70 308 44,152 Corporate bonds and notes 249 — 2 247 SBA loan pools 9,257 — 62 9,195 Total $ 248,496 $ 226 $ 6,464 $ 242,258
Amortized cost and estimated fair value of securities held to maturity	Amortized cost and estimated fair value of securities held to maturity are as follows (in thousands): September 30, 2019 Amortized Cost Unrealized Gains Unrealized Losses Estimated Fair Value Obligations of states and political subdivisions $ 1,125 $ — $ — $ 1,125 Time deposits with other financial institutions 2,295 23 — 2,318 Total $ 3,420 $ 23 $ — $ 3,443 December 31, 2018 Amortized Cost Unrealized Gains Unrealized Losses Estimated Fair Value Obligations of states and political subdivisions $ 3,020 $ — $ — $ 3,020 Time deposits with other financial institutions 1,855 — 17 1,838 Total $ 4,875 $ — $ 17 $ 4,858
Amortized cost and estimated fair value of debt securities by contractual maturity	The amortized cost and estimated fair value of debt securities are shown below by expected maturity. Expected maturities may differ from contractual maturities if borrowers have the right to call or prepay obligations with or without call or prepayment penalties. Securities not due at a single maturity date are shown separately (in thousands): September 30, 2019 Available for Sale Held to Maturity Amortized Fair Amortized Fair Within one year $ 3,413 $ 3,421 $ 1,340 $ 1,340 After one, but within five years 7,464 7,722 2,080 2,103 After five, but within ten years 33,446 35,285 — — After ten years 1,049 1,092 — — 45,372 47,520 3,420 3,443 Mortgage-backed securities, residential 201,152 203,524 — — SBA loan pools 16,377 16,485 — — Total $ 262,901 $ 267,529 $ 3,420 $ 3,443
Gain (Loss) on Securities	The proceeds from sales of securities resulting in gains or losses for the nine months ended September 30, 2019 and 2018 are listed below (in thousands): 2019 2018 Proceeds $ 15,200 $ — Gross gains 79 — Gross losses (60 ) — Tax expense 5 —
Investment securities available for sale in an unrealized loss position	The following tables summarize the investment securities available for sale with unrealized losses at September 30, 2019 and December 31, 2018 by aggregated major security type and length of time in a continuous unrealized loss position (in thousands): Less than 12 months 12 months or longer Total September 30, 2019 Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses Mortgage-backed securities, residential $ — $ — $ 67,646 $ 385 $ 67,646 $ 385 SBA loan pools 3,353 1 1,525 35 4,878 36 Total temporarily impaired securities $ 3,353 $ 1 $ 69,171 $ 420 $ 72,524 $ 421 Less than 12 months 12 months or longer Total December 31, 2018 Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses Obligations of U.S. Government and U.S. Government sponsored enterprises $ — $ — $ 4,969 $ 27 $ 4,969 $ 27 Mortgage-backed securities, residential — — 171,481 6,065 171,481 6,065 Obligations of states and political subdivisions 10,868 38 21,345 270 32,213 308 Corporate bonds and notes 247 2 — — 247 2 SBA loan pools 5,985 17 3,210 45 9,195 62 Total temporarily impaired securities $ 17,100 $ 57 $ 201,005 $ 6,407 $ 218,105 $ 6,464

LOANS AND ALLOWANCE FOR LOAN _2

LOANS AND ALLOWANCE FOR LOAN LOSSES (Tables)	9 Months Ended
	Sep. 30, 2019
Loans and Leases Receivable Disclosure [Abstract]
Composition of the loan portfolio by type	The composition of the loan portfolio, net of deferred origination fees and costs, is summarized as follows (in thousands): September 30, December 31, Commercial and agricultural: Commercial and industrial $ 226,884 $ 202,526 Agricultural 214 328 Commercial mortgages: Construction 48,635 54,476 Commercial mortgages, other 602,970 606,694 Residential mortgages 184,013 182,724 Consumer loans: Credit cards — 1,449 Home equity lines and loans 92,456 98,145 Indirect consumer loans 136,502 149,380 Direct consumer loans 14,964 16,184 Total loans, net of deferred origination fees and costs 1,306,638 1,311,906 Interest receivable on loans 3,682 3,703 Total recorded investment in loans $ 1,310,320 $ 1,315,609
Allowance for loan losses by portfolio segment	The following tables present the activity in the allowance for loan losses by portfolio segment for the three month periods ended September 30, 2019 and 2018 (in thousands): Three Months Ended September 30, 2019 Allowance for loan losses Commercial and Agricultural Commercial Mortgages Residential Mortgages Consumer Loans Total Beginning balance $ 5,476 $ 9,545 $ 1,229 $ 3,406 $ 19,656 Charge-offs — — (19 ) (283 ) (302 ) Recoveries 29 — — 99 128 Net recoveries (charge-offs) 29 — (19 ) (184 ) (174 ) Provision 4,651 (285 ) (26 ) 101 4,441 Ending balance $ 10,156 $ 9,260 $ 1,184 $ 3,323 $ 23,923 Three Months Ended September 30, 2018 Allowance for loan losses Commercial and Agricultural Commercial Mortgages Residential Mortgages Consumer Loans Total Beginning balance $ 4,969 $ 8,740 $ 1,445 $ 4,491 $ 19,645 Charge-offs — (60 ) (380 ) (440 ) Recoveries 13 — — 117 130 Net recoveries (charge-offs) 13 — (60 ) (263 ) (310 ) Provision 285 (91 ) 11 95 300 Ending balance $ 5,267 $ 8,649 $ 1,396 $ 4,323 $ 19,635 The following tables present the activity in the allowance for loan losses by portfolio segment for the nine month periods ended September 30, 2019 and 2018 (in thousands): Nine Months Ended September 30, 2019 Allowance for loan losses Commercial and Agricultural Commercial Mortgages Residential Mortgages Consumer Loans Total Beginning balance: $ 5,383 $ 8,184 $ 1,226 $ 4,151 $ 18,944 Charge-offs: (55 ) — (60 ) (1,040 ) (1,155 ) Recoveries: 44 2 45 359 450 Net recoveries (charge-offs) (11 ) 2 (15 ) (681 ) (705 ) Provision 4,784 1,074 (27 ) (147 ) 5,684 Ending balance $ 10,156 $ 9,260 $ 1,184 $ 3,323 $ 23,923 Nine Months Ended September 30, 2018 Allowance for loan losses Commercial and Agricultural Commercial Mortgages Residential Mortgages Consumer Loans Total Beginning balance: $ 6,976 $ 8,514 $ 1,316 $ 4,355 $ 21,161 Charge-offs: (3,644 ) (145 ) (225 ) (1,301 ) (5,315 ) Recoveries: 34 2 5 377 418 Net recoveries (charge-offs) (3,610 ) (143 ) (220 ) (924 ) (4,897 ) Provision 1,901 278 300 892 3,371 Ending balance $ 5,267 $ 8,649 $ 1,396 $ 4,323 $ 19,635
Allowance for loan losses and the recorded investment in loans based on impairment method	The following tables present the balance in the allowance for loan losses and the recorded investment in loans by portfolio segment and based on impairment method as of September 30, 2019 and December 31, 2018 (in thousands): September 30, 2019 Allowance for loan losses: Commercial and Agricultural Commercial Mortgages Residential Mortgages Consumer Loans Total Ending allowance balance attributable to loans: Individually evaluated for impairment $ 6,141 $ 2,519 $ — $ — $ 8,660 Collectively evaluated for impairment 4,015 6,741 1,184 3,323 15,263 Total ending allowance balance $ 10,156 $ 9,260 $ 1,184 $ 3,323 $ 23,923 December 31, 2018 Allowance for loan losses: Commercial and Agricultural Commercial Mortgages Residential Mortgages Consumer Loans Total Ending allowance balance attributable to loans: Individually evaluated for impairment $ 1,743 $ 446 $ — $ — $ 2,189 Collectively evaluated for impairment 3,640 7,738 1,226 4,151 16,755 Total ending allowance balance $ 5,383 $ 8,184 $ 1,226 $ 4,151 $ 18,944 September 30, 2019 Loans: Commercial and Agricultural Commercial Mortgages Residential Mortgages Consumer Loans Total Loans individually evaluated for impairment $ 6,349 $ 13,708 $ 407 $ 153 $ 20,617 Loans collectively evaluated for impairment 221,376 639,697 184,162 244,468 1,289,703 Total ending loans balance $ 227,725 $ 653,405 $ 184,569 $ 244,621 $ 1,310,320 December 31, 2018 Loans: Commercial and Agricultural Commercial Mortgages Residential Mortgages Consumer Loans Total Loans individually evaluated for impairment $ 2,128 $ 6,146 $ 402 $ 55 $ 8,731 Loans collectively evaluated for impairment 201,284 656,842 182,823 265,929 1,306,878 Total ending loans balance $ 203,412 $ 662,988 $ 183,225 $ 265,984 $ 1,315,609
Summary of impaired financing receivables	The following table presents loans individually evaluated for impairment recognized by class of loans as of September 30, 2019 and December 31, 2018 (in thousands): September 30, 2019 December 31, 2018 With no related allowance recorded: Unpaid Principal Balance Recorded Investment Allowance for Loan Losses Allocated Unpaid Principal Balance Recorded Investment Allowance for Loan Losses Allocated Commercial and agricultural: Commercial and industrial $ 184 $ 184 $ — $ 345 $ 346 $ — Commercial mortgages: Construction 262 263 — 307 308 — Commercial mortgages, other 3,305 3,306 — 4,007 3,935 — Residential mortgages 436 407 — 424 402 — Consumer loans: Home equity lines and loans 176 153 — 54 55 — With an allowance recorded: Commercial and agricultural: Commercial and industrial 6,164 6,165 6,141 1,780 1,782 1,743 Commercial mortgages: Commercial mortgages, other 10,221 10,139 2,519 1,902 1,903 446 Total $ 20,748 $ 20,617 $ 8,660 $ 8,819 $ 8,731 $ 2,189 The following table presents the average recorded investment and interest income of loans individually evaluated for impairment recognized by class of loans for the three and nine -month periods ended September 30, 2019 and 2018 (in thousands): Three Months Ended Three Months Ended Nine Months Ended Nine Months Ended With no related allowance recorded: Average Recorded Investment Interest Income Recognized Average Recorded Investment Interest Income Recognized Average Recorded Investment Interest Income Recognized Average Recorded Investment Interest Income Recognized Commercial and agricultural: Commercial and industrial $ 228 $ — $ 526 $ 1 $ 277 $ 1 $ 673 $ 11 Commercial mortgages: Construction 270 2 330 3 285 7 344 8 Commercial mortgages, other 3,372 3 4,339 5 3,630 9 4,257 16 Residential mortgages 396 36 413 2 396 40 420 6 Consumer loans: Home equity lines & loans 156 3 59 1 134 4 61 2 With an allowance recorded: Commercial and agricultural: Commercial and industrial 3,983 — 1,573 1 2,508 — 3,359 2 Commercial mortgages: Commercial mortgages, other 10,240 — 2,040 1 6,881 — 2,419 4 Total $ 18,645 $ 44 $ 9,280 $ 14 $ 14,111 $ 61 $ 11,533 $ 49 (1) Cash basis interest income approximates interest income recognized. The following table presents the recorded investment in non-accrual and loans past due 90 days or more and still accruing by class of loans as of September 30, 2019 and December 31, 2018 (in thousands): Non-accrual Loans Past Due 90 Days or More and Still Accruing September 30, 2019 December 31, 2018 September 30, 2019 December 31, 2018 Commercial and agricultural: Commercial and industrial $ 6,335 $ 2,048 $ 53 $ 10 Commercial mortgages: Construction 87 109 — — Commercial mortgages, other 13,250 5,529 — — Residential mortgages 2,455 2,655 — — Consumer loans: Credit cards — — — 9 Home equity lines and loans 722 1,183 — — Indirect consumer loans 613 693 — — Direct consumer loans 6 37 — — Total $ 23,468 $ 12,254 $ 53 $ 19
Recorded investment in past due and non-accrual status by class of loans	The following tables present the aging of the recorded investment in loans as of September 30, 2019 and December 31, 2018 (in thousands): September 30, 2019 30 - 59 Days Past Due 60 - 89 Days Past Due 90 Days or More Past Due Total Past Due Loans Not Past Due Total Commercial and agricultural: Commercial and industrial $ 1,782 $ 249 $ 302 $ 2,333 $ 225,177 $ 227,510 Agricultural — — — — 215 215 Commercial mortgages: Construction 279 — — 279 48,490 48,769 Commercial mortgages, other 2,176 402 1,993 4,571 600,065 604,636 Residential mortgages 1,906 674 1,258 3,838 180,731 184,569 Consumer loans: Home equity lines and loans 36 15 496 547 92,205 92,752 Indirect consumer loans 1,356 305 349 2,010 134,830 136,840 Direct consumer loans 63 14 4 81 14,948 15,029 Total $ 7,598 $ 1,659 $ 4,402 $ 13,659 $ 1,296,661 $ 1,310,320 December 31, 2018 30 - 59 Days Past Due 60 - 89 Days Past Due 90 Days or More Past Due Total Past Due Loans Not Past Due Total Commercial and agricultural: Commercial and industrial $ 284 $ 61 $ 71 $ 416 $ 202,667 $ 203,083 Agricultural 16 — — 16 313 329 Commercial mortgages: Construction — — — — 54,626 54,626 Commercial mortgages, other 6,273 158 169 6,600 601,762 608,362 Residential mortgages 2,204 516 1,026 3,746 179,479 183,225 Consumer loans: Credit cards 1 3 9 13 1,437 1,450 Home equity lines and loans 279 97 730 1,106 97,360 98,466 Indirect consumer loans 1,511 319 436 2,266 147,540 149,806 Direct consumer loans 120 53 31 204 16,058 16,262 Total $ 10,688 $ 1,207 $ 2,472 $ 14,367 $ 1,301,242 $ 1,315,609
Loans by class modified as troubled debt restructurings	The following tables present loans by class modified as TDRs that occurred during the three months ended September 30, 2019 and 2018 (dollars in thousands): September 30, 2019 Number of Loans Pre-Modification Outstanding Recorded Investment Post-Modification Outstanding Recorded Investment Troubled debt restructurings: Commercial mortgages: Commercial mortgages, other 1 $ 4,223 $ 4,223 Total 1 $ 4,223 $ 4,223 The TDR described above did not increase the allowance for loan losses and resulted in no charge-offs during the three month period ended September 30, 2019. The following tables present loans by class modified as TDRs that occurred during the nine months ended September 30, 2019 and 2018 (dollars in thousands): September 30, 2019 Number of Loans Pre-Modification Outstanding Recorded Investment Post-Modification Outstanding Recorded Investment Troubled debt restructurings: Commercial mortgages: Commercial mortgages 1 $ 4,223 $ 4,223 Home equity lines and loans 1 137 137 Total 2 $ 4,360 $ 4,360 September 30, 2018 Number of Loans Pre-Modification Outstanding Recorded Investment Post-Modification Outstanding Recorded Investment Troubled debt restructurings: Commercial and agricultural: Commercial and industrial 1 $ 100 $ 100 Total 1 $ 100 $ 100
Risk category of the recorded investment of loans by class of loans	Based on the analyses performed as of September 30, 2019 and December 31, 2018 , the risk category of the recorded investment of loans by class of loans is as follows (in thousands): September 30, 2019 Not Rated Pass Special Mention Substandard Doubtful Total Commercial and agricultural: Commercial and industrial $ — $ 210,620 $ 4,250 $ 10,997 $ 1,643 $ 227,510 Agricultural — 215 — — — 215 Commercial mortgages: Construction — 48,682 — 87 — 48,769 Commercial mortgages — 572,663 10,976 16,522 4,475 604,636 Residential mortgages 182,114 — — 2,455 — 184,569 Consumer loans: Home equity lines and loans 92,030 — — 722 — 92,752 Indirect consumer loans 136,227 — — 613 — 136,840 Direct consumer loans 15,023 — — 6 — 15,029 Total $ 425,394 $ 832,180 $ 15,226 $ 31,402 $ 6,118 $ 1,310,320 December 31, 2018 Not Rated Pass Special Mention Substandard Doubtful Total Commercial and agricultural: Commercial and industrial $ — $ 190,666 $ 4,452 $ 6,222 $ 1,743 $ 203,083 Agricultural — 329 — — — 329 Commercial mortgages: Construction — 54,517 — 109 — 54,626 Commercial mortgages — 574,221 16,830 15,948 1,363 608,362 Residential mortgages 180,570 — — 2,655 — 183,225 Consumer loans: Credit cards 1,450 — — — — 1,450 Home equity lines and loans 97,283 — — 1,183 — 98,466 Indirect consumer loans 149,113 — — 693 — 149,806 Direct consumer loans 16,225 — — 37 — 16,262 Total $ 444,641 $ 819,733 $ 21,282 $ 26,847 $ 3,106 $ 1,315,609
Recorded investment in residential and consumer loans based on payment activity	The following tables present the recorded investment in residential and consumer loans based on payment activity as of September 30, 2019 and December 31, 2018 (in thousands): September 30, 2019 Consumer Loans Residential Mortgages Credit Card Home Equity Lines and Loans Indirect Consumer Loans Other Direct Consumer Loans Performing $ 182,114 $ — $ 92,030 $ 136,227 $ 15,023 Non-Performing 2,455 — 722 613 6 $ 184,569 $ — $ 92,752 $ 136,840 $ 15,029 December 31, 2018 Consumer Loans Residential Mortgages Credit Card Home Equity Lines and Loans Indirect Consumer Loans Other Direct Consumer Loans Performing $ 180,570 $ 1,450 $ 97,283 $ 149,113 $ 16,225 Non-Performing 2,655 — 1,183 693 37 $ 183,225 $ 1,450 $ 98,466 $ 149,806 $ 16,262

FAIR VALUE (Tables)

FAIR VALUE (Tables)	9 Months Ended
	Sep. 30, 2019
Fair Value Disclosures [Abstract]
Summary of assets and liabilities measured at fair value on a recurring basis	Assets and liabilities measured at fair value on a recurring basis are summarized below (in thousands): Fair Value Measurement at September 30, 2019 Using Financial Assets: Fair Value Quoted Prices in Active Markets for Identical Assets Significant Other Observable Inputs Significant Unobservable Inputs Mortgage-backed securities, residential $ 203,524 $ — $ 203,524 $ — Obligations of states and political subdivisions 47,270 — 47,270 — Corporate bonds and notes 250 — 250 — SBA loan pools 16,485 — 16,485 — Total available for sale securities $ 267,529 $ — $ 267,529 $ — Equity investments, at fair value $ 1,231 $ 1,231 $ — $ — Derivative assets 7,885 — 7,885 — Financial Liabilities: Derivative liabilities $ 8,311 $ — $ 7,885 $ 426 There were no transfers between Level 1 and Level 2 during the three and nine month periods ended September 30, 2019 . Fair Value Measurement at December 31, 2018 Using Financial Assets: Fair Value Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs Obligations of U.S. Government and U.S. Government sponsored enterprises $ 5,472 $ — $ 5,472 $ — Mortgage-backed securities, residential 183,192 — 183,192 — Obligations of states and political subdivisions 44,152 — 44,152 — Corporate bonds and notes 247 — 247 — SBA loan pools 9,195 — 9,195 — Total available for sale securities $ 242,258 $ — $ 242,258 $ — Equity investments, at fair value $ 1,075 $ 1,075 $ — $ — Derivative assets 3,142 — 3,142 — Financial Liabilities: Derivative liabilities $ 3,282 $ — $ 3,142 $ 140
Reconciliation of all assets measured at fair value	The table below presents a reconciliation of all assets and liabilities measured at fair value on a recurring basis using significant unobservable inputs (Level 3) for the three-month periods ended September 30, 2019 and 2018 (in thousands): Assets (Liabilities) Corporate Bonds and Notes Derivative Liabilities September 30, 2019 September 30, 2018 September 30, 2019 September 30, 2018 Balance of recurring Level 3 assets at July 1 $ — $ — $ (365 ) $ (18 ) Derivative instruments entered into — — (7 ) — Total gains or losses for the period: Included in earnings - other non-interest income — — (54 ) 5 Included in other comprehensive income — — — — Transfers out of Level 3 — — — — Balance of recurring Level 3 assets at September 30 $ — $ — $ (426 ) $ (13 ) The table below presents a reconciliation of all assets and liabilities measured at fair value on a recurring basis using significant unobservable inputs (Level 3) for the nine month periods ended September 30, 2019 and September 30, 2018 (in thousands): Assets (Liabilities) Corporate Bonds and Notes Derivative Liabilities September 30, 2019 September 30, 2018 September 30, 2019 September 30, 2018 Balance of recurring Level 3 assets at January 1 $ — $ — $ (140 ) $ (75 ) Derivative instruments entered into — — (42 ) — Total gains or losses for the period: Included in earnings - other non-interest income — — (244 ) 62 Included in other comprehensive income — — — — Transfers out of Level 3 — — — — Balance of recurring Level 3 assets at September 30 $ — $ — $ (426 ) $ (13 )
Reconciliation of liabilities measured at fair value	The table below presents a reconciliation of all assets and liabilities measured at fair value on a recurring basis using significant unobservable inputs (Level 3) for the three-month periods ended September 30, 2019 and 2018 (in thousands): Assets (Liabilities) Corporate Bonds and Notes Derivative Liabilities September 30, 2019 September 30, 2018 September 30, 2019 September 30, 2018 Balance of recurring Level 3 assets at July 1 $ — $ — $ (365 ) $ (18 ) Derivative instruments entered into — — (7 ) — Total gains or losses for the period: Included in earnings - other non-interest income — — (54 ) 5 Included in other comprehensive income — — — — Transfers out of Level 3 — — — — Balance of recurring Level 3 assets at September 30 $ — $ — $ (426 ) $ (13 ) The table below presents a reconciliation of all assets and liabilities measured at fair value on a recurring basis using significant unobservable inputs (Level 3) for the nine month periods ended September 30, 2019 and September 30, 2018 (in thousands): Assets (Liabilities) Corporate Bonds and Notes Derivative Liabilities September 30, 2019 September 30, 2018 September 30, 2019 September 30, 2018 Balance of recurring Level 3 assets at January 1 $ — $ — $ (140 ) $ (75 ) Derivative instruments entered into — — (42 ) — Total gains or losses for the period: Included in earnings - other non-interest income — — (244 ) 62 Included in other comprehensive income — — — — Transfers out of Level 3 — — — — Balance of recurring Level 3 assets at September 30 $ — $ — $ (426 ) $ (13 )
Nonrecurring fair value measurement, valuation techniques	The following table presents information related to Level 3 recurring fair value measurements at September 30, 2019 and December 31, 2018 (in thousands): Description Fair Value at Valuation Technique Unobservable Inputs Range Derivative liabilities $ 426 Historical trend Credit default rate 5.65% - 5.65% Description Fair Value at Valuation Technique Unobservable Inputs Range Derivative liabilities $ 140 Historical trend Credit default rate 7.46% - 7.46% The following tables present information related to Level 3 non-recurring fair value measurement at September 30, 2019 and December 31, 2018 (in thousands): Description Fair Value at September 30, 2019 Valuation Technique Unobservable Inputs Range Impaired loans: Commercial mortgages: Commercial mortgages $ 7,627 Sales comparison Discount to appraised value 10.00% - 15.43% $ 7,627 OREO: Commercial mortgages: Commercial mortgages $ 62 Sales comparison Discount to appraised value 22.00% - 22.00% Residential mortgages 62 Sales comparison Discount to appraised value 20.80% -20.80% Consumer loans: Home equity lines and loans 86 Sales comparison Discount to appraised value 20.80% - 20.80% $ 210 Description Fair Value at December 31, 2018 Valuation Technique Unobservable Inputs Range Impaired loans: Commercial and agricultural: Commercial and industrial $ 1,456 Sales comparison Discount to appraised value 11.76% - 11.76% $ 1,456 OREO: Commercial mortgages: Commercial mortgages $ 213 Sales comparison Discount to appraised value 10.00% - 24.80% Residential mortgages 204 Sales comparison Discount to appraised value 20.80% - 39.78% Consumer loans: Home equity lines and loans 157 Sales comparison Discount to appraised value 20.80% - 20.80% $ 574
Summary of assets and liabilities measured at fair value on a non-recurring basis	Assets and liabilities measured at fair value on a non-recurring basis are summarized below (in thousands): Fair Value Measurement at September 30, 2019 Using Financial Assets: Fair Value Quoted Prices in Active Markets for Identical Assets Significant Other Observable Inputs Significant Unobservable Inputs Total Gains (Losses) Impaired Loans: Commercial mortgages: Commercial mortgages $ 7,627 $ — $ — $ 7,627 $ (1,673 ) Total impaired loans $ 7,627 $ — $ — $ 7,627 $ (1,673 ) Other real estate owned: Commercial mortgages: Commercial mortgages $ 62 $ — $ — $ 62 $ — Residential mortgages 62 — — 62 — Consumer loans: Home equity lines and loans 86 — — 86 — Total other real estate owned, net $ 210 $ — $ — $ 210 $ — Fair Value Measurement at December 31, 2018 Using Financial Assets: Fair Value Quoted Prices in Active Markets for Identical Assets Significant Other Observable Inputs Significant Unobservable Inputs Total Gains (Losses) Impaired Loans: Commercial mortgages: Commercial mortgages $ 1,456 $ — $ — $ 1,456 $ 240 Total impaired loans $ 1,456 $ — $ — $ 1,456 $ 240 Other real estate owned: Commercial mortgages: Commercial mortgages $ 213 $ — $ — $ 213 $ — Residential mortgages 204 — — 204 — Consumer loans: Home equity lines and loans 157 — — 157 (14 ) Total other real estate owned, net $ 574 $ — $ — $ 574 $ (14 )
Carrying value and estimated fair value of financial instruments	The carrying amounts and estimated fair values of other financial instruments, at September 30, 2019 and December 31, 2018 , are as follows (in thousands): September 30, 2019 Financial assets: Carrying Amount Quoted Prices in Active Markets for Identical Assets Significant Other Observable Inputs Significant Unobservable Inputs Estimated Fair Value Cash and due from financial institutions $ 36,497 $ 36,497 $ — $ — $ 36,497 Interest-earning deposits in other financial institutions 109,801 109,801 — — 109,801 Equity investments 834 834 — — 834 Securities held to maturity 3,420 — 2,318 1,125 3,443 FHLBNY and FRBNY stock 3,091 — — — N/A Loans, net and loans held for sale 1,284,028 — — 1,262,536 1,262,536 Accrued interest receivable 4,714 89 943 3,682 4,714 Financial liabilities: Deposits: Demand, savings, and insured money market accounts $ 1,406,681 $ 1,406,681 $ — $ — $ 1,406,681 Time deposits 169,825 — 172,617 — 172,617 Accrued interest payable 326 30 296 — 326 (1) Fair value estimates are made at a specific point in time, based on relevant market information and information about the financial instrument. These estimates are subjective in nature and involve uncertainties and matters of significant judgment and, therefore, cannot be determined with precision. Changes in assumptions could significantly affect the estimates. December 31, 2018 Financial assets: Carrying Amount Quoted Prices in Active Markets for Identical Assets Significant Other Observable Inputs Significant Unobservable Inputs Estimated Fair Value Cash and due from financial institutions $ 33,040 $ 33,040 $ — $ — $ 33,040 Interest-earning deposits in other financial institutions 96,932 96,932 — — 96,932 Equity investments 834 834 — — 834 Securities held to maturity 4,875 — 1,838 3,020 4,858 FHLBNY and FRBNY stock 3,138 — — — N/A Loans, net and loans held for sale 1,293,464 — — 1,287,495 1,287,495 Accrued interest receivable 4,480 80 697 3,703 4,480 Financial liabilities: Deposits: Demand, savings, and insured money market accounts $ 1,419,011 $ 1,419,011 $ — $ — $ 1,419,011 Time deposits 150,226 — 150,938 — 150,938 Accrued interest payable 232 26 206 — 232 (1) Fair value estimates are made at a specific point in time, based on relevant market information and information about the financial instrument. These estimates are subjective in nature and involve uncertainties and matters of significant judgment and, therefore, cannot be determined with precision. Changes in assumptions could significantly affect the estimates.

LEASES (Tables)

LEASES (Tables)	9 Months Ended
	Sep. 30, 2019
Leases [Abstract]
Assets and Liabilities, Lessee	Leased branch properties at September 30, 2019 and December 31, 2018 consist of the following (in thousands): September 30, 2019 December 31, 2018 Operating lease right-of-use asset $ 8,592 $ — Less: accumulated amortization (541 ) — Operating lease right-of-use-assets, net $ 8,051 $ —
Lessee, Operating Lease, Liability, Maturity	The following is a schedule by year of the undiscounted cash flows of the operating lease liabilities, excluding CAM charges, as of September 30, 2019 (in thousands): Year Amount 2019 $ 231 2020 932 2021 899 2022 831 2023 851 2024 and thereafter 6,091 Total minimum lease payments 9,835 Less: amount representing interest (1,710 ) Present value of net minimum lease payments $ 8,125
Property, Plant and Equipment	The Corporation has included these leases in premises and equipment as of September 30, 2019 and December 31, 2018 as follows (in thousands): September 30, 2019 December 31, 2018 Buildings $ 5,572 $ 5,572 Less: accumulated depreciation (1,458 ) (1,208 ) Net book value $ 4,114 $ 4,364
Finance Lease, Liability, Maturity	The following is a schedule by year of future minimum lease payments under the capitalized lease, together with the present value of net minimum lease payments as of September 30, 2019 (in thousands): Year Amount 2019 $ 92 2020 376 2021 388 2022 391 2023 391 2024 and thereafter 3,639 Total minimum lease payments 5,277 Less: amount representing interest (1,137 ) Present value of net minimum lease payments $ 4,140

GOODWILL AND INTANGIBLE ASSETS

GOODWILL AND INTANGIBLE ASSETS (Tables)	9 Months Ended
	Sep. 30, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of changes in goodwill	The changes in goodwill included in the core banking segment during the nine month periods ended September 30, 2019 and 2018 were as follows (in thousands): 2019 2018 Beginning of year $ 21,824 $ 21,824 Acquired goodwill — — Ending balance September 30, $ 21,824 $ 21,824
Schedule of acquired finite-lived intangible assets by major class	Acquired intangible assets were as follows at September 30, 2019 and December 31, 2018 (in thousands): At September 30, 2019 At December 31, 2018 Balance Acquired Accumulated Amortization Balance Acquired Accumulated Amortization Core deposit intangibles $ 5,975 $ 5,776 $ 5,975 $ 5,576 Other customer relationship intangibles 5,633 4,946 5,633 4,681 Total $ 11,608 $ 10,722 $ 11,608 $ 10,257
Schedule of expected amortization expense	The remaining estimated aggregate amortization expense at September 30, 2019 is listed below (in thousands): Year Estimated Expense 2019 $ 144 2020 484 2021 258 2022 — 2023 — Total $ 886

SECURITIES SOLD UNDER AGREEME_2

SECURITIES SOLD UNDER AGREEMENTS TO REPURCHASE (Tables)	9 Months Ended
	Sep. 30, 2019
Disclosure of Repurchase Agreements [Abstract]
Summary of securities sold under agreements to repurchase	A summary of securities sold under agreements to repurchase as of December 31, 2018 is as follows (in thousands): December 31, 2018 Overnight and Continuous Up to 1 Year 1 - 3 Years 3+ Years Total Mortgage-backed securities, residential $ — $ — $ — $ — $ — Excess collateral held — — — — — Gross amount of recognized liabilities for repurchase agreements $ — $ — $ — $ — $ —

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Tables)	9 Months Ended
	Sep. 30, 2019
Commitments and Contingencies Disclosure [Abstract]
Contractual amounts of financial instruments with off-balance sheet risk	The following table lists the contractual amounts of financial instruments with off-balance sheet risk at September 30, 2019 and December 31, 2018 (in thousands): September 30, 2019 December 31, 2018 Fixed Rate Variable Rate Fixed Rate Variable Rate Commitments to make loans $ 17,021 $ 28,797 $ 9,137 $ 18,033 Unused lines of credit 1,431 218,517 848 212,601 Standby letters of credit — 15,583 — 16,161

ACCUMULATED OTHER COMPREHENSI_2

ACCUMULATED OTHER COMPREHENSIVE LOSS (Tables)	9 Months Ended
	Sep. 30, 2019
Equity [Abstract]
Components of accumulated other comprehensive income (loss)	The following is a summary of the changes in accumulated other comprehensive loss by component, net of tax, for the periods indicated (in thousands): Unrealized Gains and Losses on Securities Available for Sale Defined Benefit and Other Benefit Plans Total Balance at July 1, 2019 $ 787 $ (6,738 ) $ (5,951 ) Other comprehensive income before reclassification 2,662 — 2,662 Amounts reclassified from accumulated other comprehensive income — 13 13 Net current period other comprehensive income 2,662 13 2,675 Balance at September 30, 2019 $ 3,449 $ (6,725 ) $ (3,276 ) Unrealized Gains and Losses on Securities Available for Sale Defined Benefit and Other Benefit Plans Total Balance at July 1, 2018 $ (7,223 ) $ (6,898 ) $ (14,121 ) Other comprehensive loss before reclassification (1,179 ) — (1,179 ) Amounts reclassified from accumulated other comprehensive income — 13 13 Net current period other comprehensive income (loss) (1,179 ) 13 (1,166 ) Balance at September 30, 2018 $ (8,402 ) $ (6,885 ) $ (15,287 ) Unrealized Gains and Losses on Securities Available for Sale Defined Benefit and Other Benefit Plans Total Balance at January 1, 2019 $ (4,646 ) $ (6,765 ) $ (11,411 ) Other comprehensive income before reclassification 8,109 — 8,109 Amounts reclassified from accumulated other comprehensive income (14 ) 40 26 Net current period other comprehensive income (loss) 8,095 40 8,135 Balance at September 30, 2019 $ 3,449 $ (6,725 ) $ (3,276 ) Unrealized Gains and Losses on Securities Available for Sale Defined Benefit and Other Benefit Plans Total Balance at January 1, 2018 $ (3,415 ) $ (6,925 ) $ (10,340 ) Cumulative effect of account change (202 ) — (202 ) Balance at January 1, 2018, as adjusted (3,617 ) (6,925 ) (10,542 ) Other comprehensive income before reclassification (4,785 ) — (4,785 ) Amounts reclassified from accumulated other comprehensive income — 40 40 Net current period other comprehensive income (4,785 ) 40 (4,745 ) Balance at September 30, 2018 $ (8,402 ) $ (6,885 ) $ (15,287 )
Reclassification out of accumulated other comprehensive income	The following is the reclassification out of accumulated other comprehensive income for the periods indicated (in thousands): Details about Accumulated Other Comprehensive Income Components Three Months Ended Affected Line Item 2019 2018 Unrealized gains and losses on securities available for sale: Realized gains on securities available for sale $ — $ — Net gains on securities transactions Tax effect — — Income tax expense Net of tax — — Amortization of defined pension plan and other benefit plan items: Prior service costs (a) $ (55 ) $ (55 ) Other components of net periodic pension and postretirement benefits Actuarial losses (a) 72 72 Other components of net periodic pension and postretirement benefits Tax effect (4 ) (4 ) Income tax expense Net of tax 13 13 Total reclassification for the period, net of tax $ 13 $ 13 (a) These accumulated other comprehensive income components are included in the computation of net periodic pension and other benefit plan costs (see Note 11 for additional information). Details about Accumulated Other Comprehensive Income Components Nine Months Ended Affected Line Item 2019 2018 Unrealized gains and losses on securities available for sale: Realized gains on securities available for sale $ (19 ) $ — Net gains on securities transactions Tax effect 5 — Income tax expense Net of tax (14 ) — Amortization of defined pension plan and other benefit plan items: Prior service costs (a) (165 ) (165 ) Other components of net periodic pension and postretirement benefits Actuarial losses (a) 218 218 Other components of net periodic pension and postretirement benefits Tax effect (13 ) (13 ) Income tax expense Net of tax 40 40 Total reclassification for the period, net of tax $ 26 $ 40 (a) These accumulated other comprehensive income components are included in the computation of net periodic pension and other benefit plan costs (see Note 11 for additional information).

REVENUE FROM CONTRACTS WITH C_2

REVENUE FROM CONTRACTS WITH CUSTOMERS (Tables)	9 Months Ended
	Sep. 30, 2019
Revenue from Contract with Customer [Abstract]
Disaggregation of Revenue	The following tables present the Corporation's non-interest income by revenue stream and reportable segment for the three and nine months ended September 30, 2019 and 2018 (in thousands). Items outside the scope of ASC 606 are noted as such. Three Months Ended September 30, 2019 Revenue by Operating Segment: Core Banking WMG Holding Company, CFS, and CRM (b) Total Non-interest income Service charges on deposit accounts Overdraft fees $ 959 $ — $ — $ 959 Other 182 — — 182 Interchange revenue from debit card transactions 1,058 — — 1,058 WMG fee income — 2,315 — 2,315 CFS fee and commission income — — 145 145 Net gains (losses) on sales of OREO (1 ) — — (1 ) Net gains on sales of loans (a) 69 — — 69 Loan servicing fees (a) 25 — — 25 Net gains on sales of securities (a) — — — — Changes in fair value of equity investments (a) 3 — (13 ) (10 ) Other (a) 269 — (55 ) 214 Total non-interest income (loss) $ 2,564 $ 2,315 $ 77 $ 4,956 Three Months Ended September 30, 2018 Revenue by Operating Segment: Core Banking WMG Holding Company, CFS, and CRM (b) Total Non-interest income Service charges on deposit accounts Overdraft fees $ 1,035 $ — $ — $ 1,035 Other 196 — — 196 Interchange revenue from debit card transactions 982 — — 982 WMG fee income — 2,406 — 2,406 CFS fee and commission income — — 120 120 Net gains (losses) on sales of OREO 123 — — 123 Net gains on sales of loans (a) 79 — — 79 Loan servicing fees (a) 22 — — 22 Net gains on sales of securities (a) — — — — Changes in fair value of equity investments (a) 2,140 — 1 2,141 Other (a) 410 — (133 ) 277 Total non-interest income $ 4,987 $ 2,406 $ (12 ) $ 7,381 (a) Not within scope of ASC 606. (b) The Holding Company, CFS, and CRM column above includes amounts to eliminate transactions between segments. Nine Months Ended September 30, 2019 Revenue by Operating Segment: Core Banking WMG Holding Company, CFS, and CRM (b) Total Non-interest income Service charges on deposit accounts Overdraft fees $ 2,703 $ — $ — $ 2,703 Other 627 — — 627 Interchange revenue from debit card transactions 3,113 — — 3,113 WMG fee income — 7,115 — 7,115 CFS fee and commission income — — 502 502 Net gains (losses) on sales of OREO (87 ) — — (87 ) Net gains on sales of loans (a) 146 — — 146 Loan servicing fees (a) 76 — — 76 Net gains on sales of securities (a) 19 — — 19 Changes in fair value of equity investments (a) 103 — 3 106 Other (a) 844 — (197 ) 647 Total non-interest income $ 7,544 $ 7,115 $ 308 $ 14,967 Nine Months Ended September 30, 2018 Revenue by Operating Segment: Core Banking WMG Holding Company, CFS, and CRM (b) Total Non-interest income Service charges on deposit accounts Overdraft fees $ 2,939 $ — $ — $ 2,939 Other 600 — — 600 Interchange revenue from debit card transactions 3,013 — — 3,013 WMG fee income — 7,095 — 7,095 CFS fee and commission income — — 365 365 Net gains on sales of OREO 119 — — 119 Net gains on sales of loans (a) 184 — — 184 Loan servicing fees (a) 67 — — 67 Net gains on sales of securities (a) — — — — Change in fair value of equity securities (a) 2,148 — 17 2,165 Other (a) 1,922 — (288 ) 1,634 Total non-interest income $ 10,992 $ 7,095 $ 94 $ 18,181 (a) Not within scope of ASC 606. (b) The Holding Company, CFS, and CRM column above includes amounts to eliminate transactions between segments.

COMPONENTS OF QUARTERLY AND Y_2

COMPONENTS OF QUARTERLY AND YEAR TO DATE NET PERIODIC BENEFIT COSTS (Tables)	9 Months Ended
	Sep. 30, 2019
Retirement Benefits [Abstract]
Components of net periodic benefit costs	The components of net periodic expense for the Corporation’s pension and other benefit plans for the periods indicated are as follows (in thousands): Three Months Ended Nine Months Ended 2019 2018 2019 2018 Qualified Pension Plan Service cost, benefits earned during the period $ — $ — $ — $ — Interest cost on projected benefit obligation 379 385 1,136 1,154 Expected return on plan assets (554 ) (826 ) (1,661 ) (2,478 ) Amortization of unrecognized transition obligation — — — — Amortization of unrecognized prior service cost — — — — Amortization of unrecognized net loss 49 43 147 130 Net periodic pension benefit $ (126 ) $ (398 ) $ (378 ) $ (1,194 ) Supplemental Pension Plan Service cost, benefits earned during the period $ — $ — $ — $ — Interest cost on projected benefit obligation 13 12 39 36 Expected return on plan assets — — — — Amortization of unrecognized prior service cost — — — — Amortization of unrecognized net loss 1 1 3 5 Net periodic supplemental pension cost $ 14 $ 13 $ 42 $ 41 Postretirement Plan, Medical and Life Service cost, benefits earned during the period $ — $ — $ — $ — Interest cost on projected benefit obligation 4 4 10 11 Expected return on plan assets — — — — Amortization of unrecognized prior service cost (55 ) (55 ) (165 ) (165 ) Amortization of unrecognized net loss 22 28 68 83 Net periodic postretirement, medical and life benefit $ (29 ) $ (23 ) $ (87 ) $ (71 )

SEGMENT REPORTING (Tables)

SEGMENT REPORTING (Tables)	9 Months Ended
	Sep. 30, 2019
Segment Reporting [Abstract]
Summarized financial information showing reconciliation of segment net income loss and assets to consolidated results	The Holding Company, CFS, and CRM column below includes amounts to eliminate transactions between segments (in thousands). Three months ended September 30, 2019 Core Banking WMG Holding Company, CFS, and CRM Consolidated Totals Interest and dividend income $ 16,787 $ — $ 21 $ 16,808 Interest expense 1,666 — — 1,666 Net interest income 15,121 — 21 15,142 Provision for loan losses 4,441 — — 4,441 Net interest income after provision for loan losses 10,680 — 21 10,701 Other non-interest income 2,564 2,315 77 4,956 Other non-interest expenses 11,704 1,559 262 13,525 Income (loss) before income tax expense (benefit) 1,540 756 (164 ) 2,132 Income tax expense (benefit) 17 193 (34 ) 176 Segment net income (loss) $ 1,523 $ 563 $ (130 ) $ 1,956 Three months ended September 30, 2018 Core Banking WMG Holding Company, CFS, and CRM Consolidated Totals Interest and dividend income $ 16,122 $ — $ 14 $ 16,136 Interest expense 1,057 — — 1,057 Net interest income 15,065 — 14 15,079 Provision for loan losses 300 — — 300 Net interest income after provision for loan losses 14,765 — 14 14,779 Other non-interest income 4,987 2,406 (12 ) 7,381 Other non-interest expenses 11,871 1,307 250 13,428 Income (loss) before income tax expense (benefit) 7,881 1,099 (248 ) 8,732 Income tax expense (benefit) 1,555 281 (34 ) 1,802 Segment net income (loss) $ 6,326 $ 818 $ (214 ) $ 6,930 Nine months ended September 30, 2019 Core Banking WMG Holding Company, CFS, and CRM Consolidated Totals Interest and dividend income $ 50,108 $ — $ 47 $ 50,155 Interest expense 4,745 — — 4,745 Net interest income 45,363 — 47 45,410 Provision for loan losses 5,684 — — 5,684 Net interest income after provision for loan losses 39,679 — 47 39,726 Other non-interest income 7,544 7,115 308 14,967 Other non-interest expenses 35,253 4,705 887 40,845 Income (loss) before income tax expense (benefit) 11,970 2,410 (532 ) 13,848 Income tax expense (benefit) 1,934 615 (106 ) 2,443 Segment net income (loss) $ 10,036 $ 1,795 $ (426 ) $ 11,405 Segment assets $ 1,784,692 $ 3,410 $ 5,541 $ 1,793,643 Nine months ended September 30, 2018 Core Banking WMG Holding Company, CFS, and CRM Consolidated Totals Interest and dividend income $ 47,645 $ — $ 29 $ 47,674 Interest expense 2,678 — — 2,678 Net interest income 44,967 — 29 44,996 Provision for loan losses 3,371 — — 3,371 Net interest income after provision for loan losses 41,596 — 29 41,625 Other non-interest income 10,992 7,095 94 18,181 Legal accruals and settlements 989 — — 989 Other non-interest expenses 36,300 4,414 858 41,572 Income (loss) before income tax expense (benefit) 15,299 2,681 (735 ) 17,245 Income tax expense (benefit) 2,791 684 (126 ) 3,349 Segment net income (loss) $ 12,508 $ 1,997 $ (609 ) $ 13,896 Segment assets $ 1,740,311 $ 3,800 $ 9,753 $ 1,753,864

STOCK COMPENSATION (Tables)

STOCK COMPENSATION (Tables)	9 Months Ended
	Sep. 30, 2019
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Summary of restricted stock activity	A summary of restricted stock activity for the nine month period ended September 30, 2019 is presented below: Shares Weighted–Average Grant Date Fair Value Nonvested at January 1, 2019 29,694 $ 40.81 Granted 439 45.66 Vested (697 ) 34.58 Forfeited or cancelled — — Nonvested at September 30, 2019 29,436 $ 41.03 A summary of restricted stock activity for the three month period ended September 30, 2019 is presented below: Shares Weighted–Average Grant Date Fair Value Nonvested at July 1, 2019 29,436 $ 41.03 Granted — — Vested — — Forfeited or cancelled — — Nonvested at September 30, 2019 29,436 $ 41.03

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - USD ($) $ in Thousands	Sep. 30, 2019	Jan. 01, 2019	Dec. 31, 2018
Property, Plant and Equipment [Line Items]
Operating lease right-of-use assets	$ 8,051		$ 0
Operating lease liabilities	$ 8,125
Accounting Standards Update 2016-02
Property, Plant and Equipment [Line Items]
Operating lease right-of-use assets		$ 8,600
Operating lease liabilities		$ 8,600

EARNING PER COMMON SHARE (Detai

EARNING PER COMMON SHARE (Details) - shares	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Earnings Per Share [Abstract]
Weighted average number of shares outstanding (in shares)	4,871,000	4,834,000	4,866,000	4,828,000
Dilutive common stock equivalents (in shares)	0	0	0	0

SECURITIES - Securities Availab

SECURITIES - Securities Available for Sale (Details) - USD ($)	3 Months Ended	9 Months Ended
	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2018
Amortized cost and estimated fair value of securities available for sale [Abstract]
Amortized Cost		$ 262,901,000		$ 248,496,000
Unrealized Gains		5,049,000		226,000
Unrealized Losses		421,000		6,464,000
Estimated Fair Value		267,529,000		242,258,000
Amortized Cost [Abstract]
Within one year		3,413,000
After one, but within five years		7,464,000
After five, but within ten years		33,446,000
After ten years		1,049,000
Total		45,372,000
Amortized Cost		262,901,000		248,496,000
Fair Value [Abstract]
Within one year		3,421,000
After one, but within five years		7,722,000
After five, but within ten years		35,285,000
After ten years		1,092,000
Total		47,520,000
Estimated Fair Value		267,529,000		242,258,000
Debt Securities, Available-for-sale, Realized Gain (Loss) [Abstract]
Proceeds	$ 0	15,200,000	$ 0
Gross gains		79,000	0
Gross losses		(60,000)	0
Tax expense		5,000	$ 0
Obligations of U.S. Government and U.S. Government sponsored enterprises
Amortized cost and estimated fair value of securities available for sale [Abstract]
Amortized Cost				5,489,000
Unrealized Gains				10,000
Unrealized Losses				27,000
Estimated Fair Value				5,472,000
Amortized Cost [Abstract]
Amortized Cost				5,489,000
Fair Value [Abstract]
Estimated Fair Value				5,472,000
Mortgage-backed securities, residential
Amortized cost and estimated fair value of securities available for sale [Abstract]
Amortized Cost		201,152,000		189,111,000
Unrealized Gains		2,757,000		146,000
Unrealized Losses		385,000		6,065,000
Estimated Fair Value		203,524,000		183,192,000
Amortized Cost [Abstract]
Without single maturity date		201,152,000
Amortized Cost		201,152,000		189,111,000
Fair Value [Abstract]
Without single maturity date		203,524,000
Estimated Fair Value		203,524,000		183,192,000
Obligations of states and political subdivisions
Amortized cost and estimated fair value of securities available for sale [Abstract]
Amortized Cost		45,122,000		44,390,000
Unrealized Gains		2,148,000		70,000
Unrealized Losses		0		308,000
Estimated Fair Value		47,270,000		44,152,000
Amortized Cost [Abstract]
Amortized Cost		45,122,000		44,390,000
Fair Value [Abstract]
Estimated Fair Value		47,270,000		44,152,000
Corporate bonds and notes
Amortized cost and estimated fair value of securities available for sale [Abstract]
Amortized Cost		250,000		249,000
Unrealized Gains		0		0
Unrealized Losses		0		2,000
Estimated Fair Value		250,000		247,000
Amortized Cost [Abstract]
Amortized Cost		250,000		249,000
Fair Value [Abstract]
Estimated Fair Value		250,000		247,000
SBA loan pools
Amortized cost and estimated fair value of securities available for sale [Abstract]
Amortized Cost		16,377,000		9,257,000
Unrealized Gains		144,000		0
Unrealized Losses		36,000		62,000
Estimated Fair Value		16,485,000		9,195,000
Amortized Cost [Abstract]
Without single maturity date		16,377,000
Amortized Cost		16,377,000		9,257,000
Fair Value [Abstract]
Without single maturity date		16,485,000
Estimated Fair Value		$ 16,485,000		$ 9,195,000

SECURITIES - Securities Held to

SECURITIES - Securities Held to Maturity (Details) - USD ($) $ in Thousands	Sep. 30, 2019	Dec. 31, 2018
Amortized cost and estimated fair value of securities held to maturity [Abstract]
Securities held to maturity	$ 3,420	$ 4,875
Unrealized Gains	23	0
Unrealized Losses	0	17
Securities held to maturity	3,443	4,858
Amortized Cost [Abstract]
Within one year	1,340
After one, but within five years	2,080
After five, but within ten years	0
After ten years	0
Total	3,420
Securities held to maturity	3,420	4,875
Fair Value [Abstract]
Within one year	1,340
After one, but within five years	2,103
After five, but within ten years	0
After ten years	0
Total	3,443
Securities held to maturity	3,443	4,858
Obligations of states and political subdivisions
Amortized cost and estimated fair value of securities held to maturity [Abstract]
Securities held to maturity	1,125	3,020
Unrealized Gains	0	0
Unrealized Losses	0	0
Securities held to maturity	1,125	3,020
Amortized Cost [Abstract]
Securities held to maturity	1,125	3,020
Fair Value [Abstract]
Securities held to maturity	1,125	3,020
Time deposits with other financial institutions
Amortized cost and estimated fair value of securities held to maturity [Abstract]
Securities held to maturity	2,295	1,855
Unrealized Gains	23	0
Unrealized Losses	0	17
Securities held to maturity	2,318	1,838
Amortized Cost [Abstract]
Securities held to maturity	2,295	1,855
Fair Value [Abstract]
Securities held to maturity	2,318	$ 1,838
Mortgage-backed securities, residential
Amortized Cost [Abstract]
Without single maturity date	0
SBA loan pools
Amortized Cost [Abstract]
Without single maturity date	$ 0

SECURITIES - Narrative (Details

SECURITIES - Narrative (Details) - USD ($)	3 Months Ended	9 Months Ended
	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Investments, Debt and Equity Securities [Abstract]
Proceeds form sale of securities resulting in gain (loss)	$ 0	$ 15,200,000	$ 0

SECURITIES - Investment Securit

SECURITIES - Investment Securities Available for Sale in Continuous Unrealized Loss Position (Details) - USD ($) $ in Thousands	Sep. 30, 2019	Dec. 31, 2018
Available-for-sale securities in a continuous unrealized loss position, fair value [Abstract]
Less than 12 months	$ 3,353	$ 17,100
12 months or longer	69,171	201,005
Total	72,524	218,105
Available-for-sale securities in a continuous unrealized loss position, unrealized losses [Abstract]
Less than 12 months	1	57
12 months or longer	420	6,407
Total	421	6,464
Obligations of U.S. Government and U.S. Government sponsored enterprises
Available-for-sale securities in a continuous unrealized loss position, fair value [Abstract]
Less than 12 months		0
12 months or longer		4,969
Total		4,969
Available-for-sale securities in a continuous unrealized loss position, unrealized losses [Abstract]
Less than 12 months		0
12 months or longer		27
Total		27
Mortgage-backed securities, residential
Available-for-sale securities in a continuous unrealized loss position, fair value [Abstract]
Less than 12 months	0	0
12 months or longer	67,646	171,481
Total	67,646	171,481
Available-for-sale securities in a continuous unrealized loss position, unrealized losses [Abstract]
Less than 12 months	0	0
12 months or longer	385	6,065
Total	385	6,065
Obligations of states and political subdivisions
Available-for-sale securities in a continuous unrealized loss position, fair value [Abstract]
Less than 12 months		10,868
12 months or longer		21,345
Total		32,213
Available-for-sale securities in a continuous unrealized loss position, unrealized losses [Abstract]
Less than 12 months		38
12 months or longer		270
Total		308
Corporate Bonds and Notes
Available-for-sale securities in a continuous unrealized loss position, fair value [Abstract]
Less than 12 months		247
12 months or longer		0
Total		247
Available-for-sale securities in a continuous unrealized loss position, unrealized losses [Abstract]
Less than 12 months		2
12 months or longer		0
Total		2
SBA loan pools
Available-for-sale securities in a continuous unrealized loss position, fair value [Abstract]
Less than 12 months	3,353	5,985
12 months or longer	1,525	3,210
Total	4,878	9,195
Available-for-sale securities in a continuous unrealized loss position, unrealized losses [Abstract]
Less than 12 months	1	17
12 months or longer	35	45
Total	$ 36	$ 62

LOANS AND ALLOWANCE FOR LOAN _3

LOANS AND ALLOWANCE FOR LOAN LOSSES (Details) - USD ($) $ in Thousands	Sep. 30, 2019	Dec. 31, 2018
Composition of loan portfolio [Abstract]
Total loans, net of deferred origination fees and costs	$ 1,306,638	$ 1,311,906
Interest receivable on loans	3,682	3,703
Total recorded investment in loans	1,310,320	1,315,609
Commercial and Agricultural
Composition of loan portfolio [Abstract]
Total recorded investment in loans	227,725	203,412
Commercial mortgages
Composition of loan portfolio [Abstract]
Total recorded investment in loans	653,405	662,988
Commercial mortgages | Construction
Composition of loan portfolio [Abstract]
Total loans, net of deferred origination fees and costs	48,635	54,476
Total recorded investment in loans	48,769	54,626
Commercial mortgages | Commercial mortgages
Composition of loan portfolio [Abstract]
Total loans, net of deferred origination fees and costs	602,970	606,694
Total recorded investment in loans	604,636	608,362
Residential mortgages
Composition of loan portfolio [Abstract]
Total loans, net of deferred origination fees and costs	184,013	182,724
Total recorded investment in loans	184,569	183,225
Consumer Loans
Composition of loan portfolio [Abstract]
Total recorded investment in loans	244,621	265,984
Consumer Loans | Credit cards
Composition of loan portfolio [Abstract]
Total loans, net of deferred origination fees and costs	0	1,449
Total recorded investment in loans		1,450
Consumer Loans | Home equity lines and loans
Composition of loan portfolio [Abstract]
Total loans, net of deferred origination fees and costs	92,456	98,145
Total recorded investment in loans	92,752	98,466
Consumer Loans | Indirect consumer loans
Composition of loan portfolio [Abstract]
Total loans, net of deferred origination fees and costs	136,502	149,380
Total recorded investment in loans	136,840	149,806
Consumer Loans | Direct consumer loans
Composition of loan portfolio [Abstract]
Total loans, net of deferred origination fees and costs	14,964	16,184
Total recorded investment in loans	15,029	16,262
Commercial and industrial | Commercial and Agricultural
Composition of loan portfolio [Abstract]
Total loans, net of deferred origination fees and costs	226,884	202,526
Total recorded investment in loans	227,510	203,083
Agricultural | Commercial and Agricultural
Composition of loan portfolio [Abstract]
Total loans, net of deferred origination fees and costs	214	328
Total recorded investment in loans	$ 215	$ 329

LOANS AND ALLOWANCE FOR LOAN _4

LOANS AND ALLOWANCE FOR LOAN LOSSES - Allowances (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2018	Sep. 30, 2019	Dec. 31, 2018
Allowance for loan losses, by portfolio segment [Roll Forward]
Beginning balance	$ 19,656	$ 19,645	$ 18,944	$ 21,161	$ 21,161
Charge-offs	(302)	(440)	(1,155)	(5,315)
Recoveries	128	130	450	418
Net recoveries (charge-offs)	(174)	(310)	(705)	(4,897)
Provision	4,441	300	5,684	3,371
Ending balance	23,923	19,635	23,923	19,635	18,944
Ending allowance balance attributable to loans [Abstract]
Individually evaluated for impairment						$ 8,660	$ 2,189
Collectively evaluated for impairment						15,263	16,755
Total ending allowance balance	19,656	19,645	18,944	21,161	21,161	23,923	18,944
Loans [Abstract]
Loans individually evaluated for impairment						20,617	8,731
Loans collectively evaluated for impairment						1,289,703	1,306,878
Total recorded investment in loans						1,310,320	1,315,609
Commercial and Agricultural
Allowance for loan losses, by portfolio segment [Roll Forward]
Beginning balance	5,476	4,969	5,383	6,976	6,976
Charge-offs	0		(55)	(3,644)
Recoveries	29	13	44	34
Net recoveries (charge-offs)	29	13	(11)	(3,610)
Provision	4,651	285	4,784	1,901
Ending balance	10,156	5,267	10,156	5,267	5,383
Ending allowance balance attributable to loans [Abstract]
Individually evaluated for impairment						6,141	1,743
Collectively evaluated for impairment						4,015	3,640
Total ending allowance balance	5,476	4,969	5,383	6,976	6,976	10,156	5,383
Loans [Abstract]
Loans individually evaluated for impairment						6,349	2,128
Loans collectively evaluated for impairment						221,376	201,284
Total recorded investment in loans						227,725	203,412
Commercial Mortgages
Allowance for loan losses, by portfolio segment [Roll Forward]
Beginning balance	9,545	8,740	8,184	8,514	8,514
Charge-offs	0	0	0	(145)
Recoveries	0	0	2	2
Net recoveries (charge-offs)	0	0	2	(143)
Provision	(285)	(91)	1,074	278
Ending balance	9,260	8,649	9,260	8,649	8,184
Ending allowance balance attributable to loans [Abstract]
Individually evaluated for impairment						2,519	446
Collectively evaluated for impairment						6,741	7,738
Total ending allowance balance	9,545	8,740	8,184	8,514	8,514	9,260	8,184
Loans [Abstract]
Loans individually evaluated for impairment						13,708	6,146
Loans collectively evaluated for impairment						639,697	656,842
Total recorded investment in loans						653,405	662,988
Residential mortgages
Allowance for loan losses, by portfolio segment [Roll Forward]
Beginning balance	1,229	1,445	1,226	1,316	1,316
Charge-offs	(19)	(60)	(60)	(225)
Recoveries	0	0	45	5
Net recoveries (charge-offs)	(19)	(60)	(15)	(220)
Provision	(26)	11	(27)	300
Ending balance	1,184	1,396	1,184	1,396	1,226
Ending allowance balance attributable to loans [Abstract]
Individually evaluated for impairment						0	0
Collectively evaluated for impairment						1,184	1,226
Total ending allowance balance	1,229	1,445	1,226	1,316	1,316	1,184	1,226
Loans [Abstract]
Loans individually evaluated for impairment						407	402
Loans collectively evaluated for impairment						184,162	182,823
Total recorded investment in loans						184,569	183,225
Consumer Loans
Allowance for loan losses, by portfolio segment [Roll Forward]
Beginning balance	3,406	4,491	4,151	4,355	4,355
Charge-offs	(283)	(380)	(1,040)	(1,301)
Recoveries	99	117	359	377
Net recoveries (charge-offs)	(184)	(263)	(681)	(924)
Provision	101	95	(147)	892
Ending balance	3,323	4,323	3,323	4,323	4,151
Ending allowance balance attributable to loans [Abstract]
Individually evaluated for impairment						0	0
Collectively evaluated for impairment						3,323	4,151
Total ending allowance balance	$ 3,406	$ 4,491	$ 4,151	$ 4,355	$ 4,355	3,323	4,151
Loans [Abstract]
Loans individually evaluated for impairment						153	55
Loans collectively evaluated for impairment						244,468	265,929
Total recorded investment in loans						$ 244,621	$ 265,984

LOANS AND ALLOWANCE FOR LOAN _5

LOANS AND ALLOWANCE FOR LOAN LOSSES - Impaired Loans (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2018
Unpaid Principal Balance [Abstract]
Unpaid principal balance, total	$ 20,748		$ 20,748		$ 8,819
Recorded Investment [Abstract]
Recorded investment, total	20,617		20,617		8,731
Allowance for loan losses allocated	8,660		8,660		2,189
Average Recorded Investment [Abstract]
Average recorded investment, total	18,645	$ 9,280	14,111	$ 11,533
Interest Income, Accrual Method [Abstract]
Interest income, accrual method, total	44	14	61	49
Commercial Mortgages | Construction
Unpaid Principal Balance [Abstract]
With no related allowance, unpaid principal balance	262		262		307
Recorded Investment [Abstract]
With no related allowance, recorded investment	263		263		308
Average Recorded Investment [Abstract]
With no related allowance, average recorded investment	270	330	285	344
Interest Income, Accrual Method [Abstract]
With no related allowance, interest income, accrual method	2	3	7	8
Commercial Mortgages | Commercial mortgages, other
Unpaid Principal Balance [Abstract]
With no related allowance, unpaid principal balance	3,305		3,305		4,007
With related allowance, Unpaid Principal Balance	10,221		10,221		1,902
Recorded Investment [Abstract]
With no related allowance, recorded investment	3,306		3,306		3,935
With related allowance, recorded investment	10,139		10,139		1,903
Allowance for loan losses allocated	2,519		2,519		446
Average Recorded Investment [Abstract]
With no related allowance, average recorded investment	3,372	4,339	3,630	4,257
With related allowance, average recorded investment	10,240	2,040	6,881	2,419
Interest Income, Accrual Method [Abstract]
With no related allowance, interest income, accrual method	3	5	9	16
With related allowance, interest income, accrual method	0	1	0	4
Residential mortgages
Unpaid Principal Balance [Abstract]
With no related allowance, unpaid principal balance	436		436		424
Recorded Investment [Abstract]
With no related allowance, recorded investment	407		407		402
Average Recorded Investment [Abstract]
With no related allowance, average recorded investment	396	413	396	420
Interest Income, Accrual Method [Abstract]
With no related allowance, interest income, accrual method	36	2	40	6
Consumer Loans | Home equity lines and loans
Unpaid Principal Balance [Abstract]
With no related allowance, unpaid principal balance	176		176		54
Recorded Investment [Abstract]
With no related allowance, recorded investment	153		153		55
Average Recorded Investment [Abstract]
With no related allowance, average recorded investment	156	59	134	61
Interest Income, Accrual Method [Abstract]
With no related allowance, interest income, accrual method	3	1	4	2
Commercial and industrial | Commercial and agricultural
Unpaid Principal Balance [Abstract]
With no related allowance, unpaid principal balance	184		184		345
With related allowance, Unpaid Principal Balance	6,164		6,164		1,780
Recorded Investment [Abstract]
With no related allowance, recorded investment	184		184		346
With related allowance, recorded investment	6,165		6,165		1,782
Allowance for loan losses allocated	6,141		6,141		$ 1,743
Average Recorded Investment [Abstract]
With no related allowance, average recorded investment	228	526	277	673
With related allowance, average recorded investment	3,983	1,573	2,508	3,359
Interest Income, Accrual Method [Abstract]
With no related allowance, interest income, accrual method	0	1	1	11
With related allowance, interest income, accrual method	$ 0	$ 1	$ 0	$ 2

LOANS AND ALLOWANCE FOR LOAN _6

LOANS AND ALLOWANCE FOR LOAN LOSSES - Receivables Past Due (Details) - USD ($) $ in Thousands	Sep. 30, 2019	Dec. 31, 2018
Financing Receivable, Recorded Investment, Past Due [Line Items]
Non-accrual	$ 23,468	$ 12,254
Loans Past Due 90 Days or More and Still Accruing	53	19
Aging of the recorded investment in loans past due [Abstract]
Past Due	13,659	14,367
Loans Not Past Due	1,296,661	1,301,242
Total recorded investment in loans	1,310,320	1,315,609
30 - 59 Days Past Due
Aging of the recorded investment in loans past due [Abstract]
Past Due	7,598	10,688
60 - 89 Days Past Due
Aging of the recorded investment in loans past due [Abstract]
Past Due	1,659	1,207
90 Days or More Past Due
Aging of the recorded investment in loans past due [Abstract]
Past Due	4,402	2,472
Commercial and agricultural
Aging of the recorded investment in loans past due [Abstract]
Total recorded investment in loans	227,725	203,412
Commercial Mortgages
Aging of the recorded investment in loans past due [Abstract]
Total recorded investment in loans	653,405	662,988
Commercial Mortgages | Construction
Financing Receivable, Recorded Investment, Past Due [Line Items]
Non-accrual	87	109
Loans Past Due 90 Days or More and Still Accruing	0	0
Aging of the recorded investment in loans past due [Abstract]
Past Due	279	0
Loans Not Past Due	48,490	54,626
Total recorded investment in loans	48,769	54,626
Commercial Mortgages | Construction | 30 - 59 Days Past Due
Aging of the recorded investment in loans past due [Abstract]
Past Due	279	0
Commercial Mortgages | Construction | 60 - 89 Days Past Due
Aging of the recorded investment in loans past due [Abstract]
Past Due	0	0
Commercial Mortgages | Construction | 90 Days or More Past Due
Aging of the recorded investment in loans past due [Abstract]
Past Due	0	0
Commercial Mortgages | Commercial mortgages
Financing Receivable, Recorded Investment, Past Due [Line Items]
Non-accrual	13,250	5,529
Loans Past Due 90 Days or More and Still Accruing	0	0
Aging of the recorded investment in loans past due [Abstract]
Past Due	4,571	6,600
Loans Not Past Due	600,065	601,762
Total recorded investment in loans	604,636	608,362
Commercial Mortgages | Commercial mortgages | 30 - 59 Days Past Due
Aging of the recorded investment in loans past due [Abstract]
Past Due	2,176	6,273
Commercial Mortgages | Commercial mortgages | 60 - 89 Days Past Due
Aging of the recorded investment in loans past due [Abstract]
Past Due	402	158
Commercial Mortgages | Commercial mortgages | 90 Days or More Past Due
Aging of the recorded investment in loans past due [Abstract]
Past Due	1,993	169
Residential mortgages
Financing Receivable, Recorded Investment, Past Due [Line Items]
Non-accrual	2,455	2,655
Loans Past Due 90 Days or More and Still Accruing	0	0
Aging of the recorded investment in loans past due [Abstract]
Past Due	3,838	3,746
Loans Not Past Due	180,731	179,479
Total recorded investment in loans	184,569	183,225
Residential mortgages | 30 - 59 Days Past Due
Aging of the recorded investment in loans past due [Abstract]
Past Due	1,906	2,204
Residential mortgages | 60 - 89 Days Past Due
Aging of the recorded investment in loans past due [Abstract]
Past Due	674	516
Residential mortgages | 90 Days or More Past Due
Aging of the recorded investment in loans past due [Abstract]
Past Due	1,258	1,026
Consumer Loans
Aging of the recorded investment in loans past due [Abstract]
Total recorded investment in loans	244,621	265,984
Consumer Loans | Credit cards
Financing Receivable, Recorded Investment, Past Due [Line Items]
Non-accrual	0	0
Loans Past Due 90 Days or More and Still Accruing	0	9
Aging of the recorded investment in loans past due [Abstract]
Past Due		13
Loans Not Past Due		1,437
Total recorded investment in loans		1,450
Consumer Loans | Credit cards | 30 - 59 Days Past Due
Aging of the recorded investment in loans past due [Abstract]
Past Due		1
Consumer Loans | Credit cards | 60 - 89 Days Past Due
Aging of the recorded investment in loans past due [Abstract]
Past Due		3
Consumer Loans | Credit cards | 90 Days or More Past Due
Aging of the recorded investment in loans past due [Abstract]
Past Due		9
Consumer Loans | Home equity lines and loans
Financing Receivable, Recorded Investment, Past Due [Line Items]
Non-accrual	722	1,183
Loans Past Due 90 Days or More and Still Accruing	0	0
Aging of the recorded investment in loans past due [Abstract]
Past Due	547	1,106
Loans Not Past Due	92,205	97,360
Total recorded investment in loans	92,752	98,466
Consumer Loans | Home equity lines and loans | 30 - 59 Days Past Due
Aging of the recorded investment in loans past due [Abstract]
Past Due	36	279
Consumer Loans | Home equity lines and loans | 60 - 89 Days Past Due
Aging of the recorded investment in loans past due [Abstract]
Past Due	15	97
Consumer Loans | Home equity lines and loans | 90 Days or More Past Due
Aging of the recorded investment in loans past due [Abstract]
Past Due	496	730
Consumer Loans | Indirect consumer loans
Financing Receivable, Recorded Investment, Past Due [Line Items]
Non-accrual	613	693
Loans Past Due 90 Days or More and Still Accruing	0	0
Aging of the recorded investment in loans past due [Abstract]
Past Due	2,010	2,266
Loans Not Past Due	134,830	147,540
Total recorded investment in loans	136,840	149,806
Consumer Loans | Indirect consumer loans | 30 - 59 Days Past Due
Aging of the recorded investment in loans past due [Abstract]
Past Due	1,356	1,511
Consumer Loans | Indirect consumer loans | 60 - 89 Days Past Due
Aging of the recorded investment in loans past due [Abstract]
Past Due	305	319
Consumer Loans | Indirect consumer loans | 90 Days or More Past Due
Aging of the recorded investment in loans past due [Abstract]
Past Due	349	436
Consumer Loans | Direct consumer loans
Financing Receivable, Recorded Investment, Past Due [Line Items]
Non-accrual	6	37
Loans Past Due 90 Days or More and Still Accruing	0	0
Aging of the recorded investment in loans past due [Abstract]
Past Due	81	204
Loans Not Past Due	14,948	16,058
Total recorded investment in loans	15,029	16,262
Consumer Loans | Direct consumer loans | 30 - 59 Days Past Due
Aging of the recorded investment in loans past due [Abstract]
Past Due	63	120
Consumer Loans | Direct consumer loans | 60 - 89 Days Past Due
Aging of the recorded investment in loans past due [Abstract]
Past Due	14	53
Consumer Loans | Direct consumer loans | 90 Days or More Past Due
Aging of the recorded investment in loans past due [Abstract]
Past Due	4	31
Commercial and industrial | Commercial and agricultural
Financing Receivable, Recorded Investment, Past Due [Line Items]
Non-accrual	6,335	2,048
Loans Past Due 90 Days or More and Still Accruing	53	10
Aging of the recorded investment in loans past due [Abstract]
Past Due	2,333	416
Loans Not Past Due	225,177	202,667
Total recorded investment in loans	227,510	203,083
Commercial and industrial | Commercial and agricultural | 30 - 59 Days Past Due
Aging of the recorded investment in loans past due [Abstract]
Past Due	1,782	284
Commercial and industrial | Commercial and agricultural | 60 - 89 Days Past Due
Aging of the recorded investment in loans past due [Abstract]
Past Due	249	61
Commercial and industrial | Commercial and agricultural | 90 Days or More Past Due
Aging of the recorded investment in loans past due [Abstract]
Past Due	302	71
Agricultural | Commercial and agricultural
Aging of the recorded investment in loans past due [Abstract]
Past Due	0	16
Loans Not Past Due	215	313
Total recorded investment in loans	215	329
Agricultural | Commercial and agricultural | 30 - 59 Days Past Due
Aging of the recorded investment in loans past due [Abstract]
Past Due	0	16
Agricultural | Commercial and agricultural | 60 - 89 Days Past Due
Aging of the recorded investment in loans past due [Abstract]
Past Due	0	0
Agricultural | Commercial and agricultural | 90 Days or More Past Due
Aging of the recorded investment in loans past due [Abstract]
Past Due	$ 0	$ 0

LOANS AND ALLOWANCE FOR LOAN _7

LOANS AND ALLOWANCE FOR LOAN LOSSES - Troubled Debt Restructuring (Details)	3 Months Ended		9 Months Ended
	Sep. 30, 2019USD ($)contractloan	Sep. 30, 2018contract	Sep. 30, 2019USD ($)contractloan	Sep. 30, 2018USD ($)contractloan	Dec. 31, 2018USD ($)
Troubled Debt Restructurings [Abstract]
Recorded investment in troubled debt restructurings	$ 9,300,000		$ 9,300,000		$ 6,800,000
Troubled debt restructuring reserve	2,400,000		2,400,000		900,000
Troubled debt restructurings accruing interest under modified terms	900,000		900,000		800,000
Troubled debt restructurings on non-accrual status	8,400,000		8,400,000		6,000,000
Additional amounts committed to customers with loans classified as troubled debt restructurings	0		0		$ 0
TDR charge-offs	$ 0		0	$ 0
Increase (decrease) in allowance for loan losses			$ 1,700,000
Number of loans | contract	0	0	0	0
Loans by class modified as troubled debt restructurings [Abstract]
Number of loans | loan	1		2	1
Pre-modification outstanding recorded investment	$ 4,223,000		$ 4,360,000	$ 100,000
Post-modification outstanding recorded investment	$ 4,223,000		$ 4,360,000	$ 100,000
Home equity lines and loans | Commercial and industrial
Loans by class modified as troubled debt restructurings [Abstract]
Number of loans | loan			1
Pre-modification outstanding recorded investment			$ 137,000
Post-modification outstanding recorded investment			$ 137,000
Commercial mortgages, other | Commercial and industrial
Loans by class modified as troubled debt restructurings [Abstract]
Number of loans | loan	1
Pre-modification outstanding recorded investment	$ 4,223,000
Post-modification outstanding recorded investment	$ 4,223,000
Commercial mortgages | Commercial and industrial
Loans by class modified as troubled debt restructurings [Abstract]
Number of loans | loan			1
Pre-modification outstanding recorded investment			$ 4,223,000
Post-modification outstanding recorded investment			$ 4,223,000
Consumer Loans | Home equity lines and loans
Troubled Debt Restructurings [Abstract]
Extension of maturity date			3 years
Loans by class modified as troubled debt restructurings [Abstract]
Number of loans | loan			1
Commercial and agricultural | Commercial and industrial
Loans by class modified as troubled debt restructurings [Abstract]
Number of loans | loan				1
Pre-modification outstanding recorded investment				$ 100,000
Post-modification outstanding recorded investment				$ 100,000

LOANS AND ALLOWANCE FOR LOAN _8

LOANS AND ALLOWANCE FOR LOAN LOSSES - Credit Quality Indicator (Details) - USD ($) $ in Thousands	Sep. 30, 2019	Dec. 31, 2018
Finance receivable by credit quality indicator [Abstract]
Loans	$ 1,310,320	$ 1,315,609
Not Rated
Finance receivable by credit quality indicator [Abstract]
Loans	425,394	444,641
Pass
Finance receivable by credit quality indicator [Abstract]
Loans	832,180	819,733
Special Mention
Finance receivable by credit quality indicator [Abstract]
Loans	15,226	21,282
Substandard
Finance receivable by credit quality indicator [Abstract]
Loans	31,402	26,847
Doubtful
Finance receivable by credit quality indicator [Abstract]
Loans	6,118	3,106
Commercial and agricultural
Finance receivable by credit quality indicator [Abstract]
Loans	227,725	203,412
Commercial Mortgages
Finance receivable by credit quality indicator [Abstract]
Loans	653,405	662,988
Commercial Mortgages | Construction
Finance receivable by credit quality indicator [Abstract]
Loans	48,769	54,626
Commercial Mortgages | Construction | Not Rated
Finance receivable by credit quality indicator [Abstract]
Loans	0	0
Commercial Mortgages | Construction | Pass
Finance receivable by credit quality indicator [Abstract]
Loans	48,682	54,517
Commercial Mortgages | Construction | Special Mention
Finance receivable by credit quality indicator [Abstract]
Loans	0	0
Commercial Mortgages | Construction | Substandard
Finance receivable by credit quality indicator [Abstract]
Loans	87	109
Commercial Mortgages | Construction | Doubtful
Finance receivable by credit quality indicator [Abstract]
Loans	0	0
Commercial Mortgages | Commercial mortgages
Finance receivable by credit quality indicator [Abstract]
Loans	604,636	608,362
Commercial Mortgages | Commercial mortgages | Not Rated
Finance receivable by credit quality indicator [Abstract]
Loans	0	0
Commercial Mortgages | Commercial mortgages | Pass
Finance receivable by credit quality indicator [Abstract]
Loans	572,663	574,221
Commercial Mortgages | Commercial mortgages | Special Mention
Finance receivable by credit quality indicator [Abstract]
Loans	10,976	16,830
Commercial Mortgages | Commercial mortgages | Substandard
Finance receivable by credit quality indicator [Abstract]
Loans	16,522	15,948
Commercial Mortgages | Commercial mortgages | Doubtful
Finance receivable by credit quality indicator [Abstract]
Loans	4,475	1,363
Residential mortgages
Finance receivable by credit quality indicator [Abstract]
Loans	184,569	183,225
Residential and consumer finance receivable [Abstract]
Residential and consumer loans receivable	184,569	183,225
Residential mortgages | Performing
Residential and consumer finance receivable [Abstract]
Residential and consumer loans receivable	182,114	180,570
Residential mortgages | Non-Performing
Residential and consumer finance receivable [Abstract]
Residential and consumer loans receivable	2,455	2,655
Residential mortgages | Not Rated
Finance receivable by credit quality indicator [Abstract]
Loans	182,114	180,570
Residential mortgages | Pass
Finance receivable by credit quality indicator [Abstract]
Loans	0	0
Residential mortgages | Special Mention
Finance receivable by credit quality indicator [Abstract]
Loans	0	0
Residential mortgages | Substandard
Finance receivable by credit quality indicator [Abstract]
Loans	2,455	2,655
Residential mortgages | Doubtful
Finance receivable by credit quality indicator [Abstract]
Loans	0	0
Consumer Loans
Finance receivable by credit quality indicator [Abstract]
Loans	244,621	265,984
Consumer Loans | Credit cards
Finance receivable by credit quality indicator [Abstract]
Loans		1,450
Residential and consumer finance receivable [Abstract]
Residential and consumer loans receivable	0	1,450
Consumer Loans | Credit cards | Performing
Residential and consumer finance receivable [Abstract]
Residential and consumer loans receivable	0	1,450
Consumer Loans | Credit cards | Non-Performing
Residential and consumer finance receivable [Abstract]
Residential and consumer loans receivable	0	0
Consumer Loans | Credit cards | Not Rated
Finance receivable by credit quality indicator [Abstract]
Loans		1,450
Consumer Loans | Credit cards | Pass
Finance receivable by credit quality indicator [Abstract]
Loans		0
Consumer Loans | Credit cards | Special Mention
Finance receivable by credit quality indicator [Abstract]
Loans		0
Consumer Loans | Credit cards | Substandard
Finance receivable by credit quality indicator [Abstract]
Loans		0
Consumer Loans | Credit cards | Doubtful
Finance receivable by credit quality indicator [Abstract]
Loans		0
Consumer Loans | Home equity lines and loans
Finance receivable by credit quality indicator [Abstract]
Loans	92,752	98,466
Residential and consumer finance receivable [Abstract]
Residential and consumer loans receivable	92,752	98,466
Consumer Loans | Home equity lines and loans | Performing
Residential and consumer finance receivable [Abstract]
Residential and consumer loans receivable	92,030	97,283
Consumer Loans | Home equity lines and loans | Non-Performing
Residential and consumer finance receivable [Abstract]
Residential and consumer loans receivable	722	1,183
Consumer Loans | Home equity lines and loans | Not Rated
Finance receivable by credit quality indicator [Abstract]
Loans	92,030	97,283
Consumer Loans | Home equity lines and loans | Pass
Finance receivable by credit quality indicator [Abstract]
Loans	0	0
Consumer Loans | Home equity lines and loans | Special Mention
Finance receivable by credit quality indicator [Abstract]
Loans	0	0
Consumer Loans | Home equity lines and loans | Substandard
Finance receivable by credit quality indicator [Abstract]
Loans	722	1,183
Consumer Loans | Home equity lines and loans | Doubtful
Finance receivable by credit quality indicator [Abstract]
Loans	0	0
Consumer Loans | Indirect consumer loans
Finance receivable by credit quality indicator [Abstract]
Loans	136,840	149,806
Residential and consumer finance receivable [Abstract]
Residential and consumer loans receivable	136,840	149,806
Consumer Loans | Indirect consumer loans | Performing
Residential and consumer finance receivable [Abstract]
Residential and consumer loans receivable	136,227	149,113
Consumer Loans | Indirect consumer loans | Non-Performing
Residential and consumer finance receivable [Abstract]
Residential and consumer loans receivable	613	693
Consumer Loans | Indirect consumer loans | Not Rated
Finance receivable by credit quality indicator [Abstract]
Loans	136,227	149,113
Consumer Loans | Indirect consumer loans | Pass
Finance receivable by credit quality indicator [Abstract]
Loans	0	0
Consumer Loans | Indirect consumer loans | Special Mention
Finance receivable by credit quality indicator [Abstract]
Loans	0	0
Consumer Loans | Indirect consumer loans | Substandard
Finance receivable by credit quality indicator [Abstract]
Loans	613	693
Consumer Loans | Indirect consumer loans | Doubtful
Finance receivable by credit quality indicator [Abstract]
Loans	0	0
Consumer Loans | Direct consumer loans
Finance receivable by credit quality indicator [Abstract]
Loans	15,029	16,262
Residential and consumer finance receivable [Abstract]
Residential and consumer loans receivable	15,029	16,262
Consumer Loans | Direct consumer loans | Performing
Residential and consumer finance receivable [Abstract]
Residential and consumer loans receivable	15,023	16,225
Consumer Loans | Direct consumer loans | Non-Performing
Residential and consumer finance receivable [Abstract]
Residential and consumer loans receivable	6	37
Consumer Loans | Direct consumer loans | Not Rated
Finance receivable by credit quality indicator [Abstract]
Loans	15,023	16,225
Consumer Loans | Direct consumer loans | Pass
Finance receivable by credit quality indicator [Abstract]
Loans	0	0
Consumer Loans | Direct consumer loans | Special Mention
Finance receivable by credit quality indicator [Abstract]
Loans	0	0
Consumer Loans | Direct consumer loans | Substandard
Finance receivable by credit quality indicator [Abstract]
Loans	6	37
Consumer Loans | Direct consumer loans | Doubtful
Finance receivable by credit quality indicator [Abstract]
Loans	0	0
Commercial and industrial | Commercial and agricultural
Finance receivable by credit quality indicator [Abstract]
Loans	227,510	203,083
Commercial and industrial | Commercial and agricultural | Not Rated
Finance receivable by credit quality indicator [Abstract]
Loans	0	0
Commercial and industrial | Commercial and agricultural | Pass
Finance receivable by credit quality indicator [Abstract]
Loans	210,620	190,666
Commercial and industrial | Commercial and agricultural | Special Mention
Finance receivable by credit quality indicator [Abstract]
Loans	4,250	4,452
Commercial and industrial | Commercial and agricultural | Substandard
Finance receivable by credit quality indicator [Abstract]
Loans	10,997	6,222
Commercial and industrial | Commercial and agricultural | Doubtful
Finance receivable by credit quality indicator [Abstract]
Loans	1,643	1,743
Agricultural | Commercial and agricultural
Finance receivable by credit quality indicator [Abstract]
Loans	215	329
Agricultural | Commercial and agricultural | Not Rated
Finance receivable by credit quality indicator [Abstract]
Loans	0	0
Agricultural | Commercial and agricultural | Pass
Finance receivable by credit quality indicator [Abstract]
Loans	215	329
Agricultural | Commercial and agricultural | Special Mention
Finance receivable by credit quality indicator [Abstract]
Loans	0	0
Agricultural | Commercial and agricultural | Substandard
Finance receivable by credit quality indicator [Abstract]
Loans	0	0
Agricultural | Commercial and agricultural | Doubtful
Finance receivable by credit quality indicator [Abstract]
Loans	$ 0	$ 0

FAIR VALUE (Details)

FAIR VALUE (Details) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2018
Financial Assets:
Estimated Fair Value	$ 267,529,000		$ 267,529,000		$ 242,258,000
Impaired Loans, Fair Value Disclosure [Abstract]
Level 2 to level 1 transfer amount	0	$ 0	0	$ 0
Total Gains (Losses)	(4,441,000)	(300,000)	(5,684,000)	(3,371,000)
Recurring
Financial Assets:
Obligations of U.S. Government and U.S. Government sponsored enterprises					5,472,000
Mortgage-backed securities, residential	203,524,000		203,524,000		183,192,000
Obligations of states and political subdivisions	47,270,000		47,270,000		44,152,000
Corporate bonds and notes	250,000		250,000		247,000
SBA loan pools	16,485,000		16,485,000		9,195,000
Estimated Fair Value	267,529,000		267,529,000		242,258,000
Equity investments	1,231,000		1,231,000		1,075,000
Derivative assets	7,885,000		7,885,000		3,142,000
Financial Liabilities:
Derivative liabilities	8,311,000		8,311,000		3,282,000
Recurring | Quoted Prices in Active Markets for Identical Assets (Level 1)
Financial Assets:
Obligations of U.S. Government and U.S. Government sponsored enterprises					0
Mortgage-backed securities, residential	0		0		0
Obligations of states and political subdivisions	0		0		0
Corporate bonds and notes	0		0		0
SBA loan pools	0		0		0
Estimated Fair Value	0		0		0
Equity investments	1,231,000		1,231,000		1,075,000
Derivative assets	0		0		0
Financial Liabilities:
Derivative liabilities	0		0		0
Recurring | Significant Other Observable Inputs (Level 2)
Financial Assets:
Obligations of U.S. Government and U.S. Government sponsored enterprises					5,472,000
Mortgage-backed securities, residential	203,524,000		203,524,000		183,192,000
Obligations of states and political subdivisions	47,270,000		47,270,000		44,152,000
Corporate bonds and notes	250,000		250,000		247,000
SBA loan pools	16,485,000		16,485,000		9,195,000
Estimated Fair Value	267,529,000		267,529,000		242,258,000
Equity investments	0		0		0
Derivative assets	7,885,000		7,885,000		3,142,000
Financial Liabilities:
Derivative liabilities	7,885,000		7,885,000		3,142,000
Recurring | Significant Unobservable Inputs (Level 3)
Financial Assets:
Obligations of U.S. Government and U.S. Government sponsored enterprises					0
Mortgage-backed securities, residential	0		0		0
Obligations of states and political subdivisions	0		0		0
Corporate bonds and notes	0		0		0
SBA loan pools	0		0		0
Estimated Fair Value	0		0		0
Equity investments	0		0		0
Derivative assets	0		0		0
Financial Liabilities:
Derivative liabilities	426,000		426,000		140,000
Impaired Loans: | Non-recurring
Impaired Loans, Fair Value Disclosure [Abstract]
Total impaired loans	7,627,000		7,627,000		1,456,000
Total Gains (Losses)			(1,673,000)		240,000
Impaired Loans: | Non-recurring | Quoted Prices in Active Markets for Identical Assets (Level 1)
Impaired Loans, Fair Value Disclosure [Abstract]
Total impaired loans	0		0		0
Impaired Loans: | Non-recurring | Significant Other Observable Inputs (Level 2)
Impaired Loans, Fair Value Disclosure [Abstract]
Total impaired loans	0		0		0
Impaired Loans: | Non-recurring | Significant Unobservable Inputs (Level 3)
Impaired Loans, Fair Value Disclosure [Abstract]
Total impaired loans	7,627,000		7,627,000		1,456,000
Other real estate owned: | Non-recurring
Impaired Loans, Fair Value Disclosure [Abstract]
Total other real estate owned, net	210,000		210,000		574,000
Total Gains (Losses)			0		(14,000)
Other real estate owned: | Non-recurring | Quoted Prices in Active Markets for Identical Assets (Level 1)
Impaired Loans, Fair Value Disclosure [Abstract]
Total other real estate owned, net	0		0		0
Other real estate owned: | Non-recurring | Significant Other Observable Inputs (Level 2)
Impaired Loans, Fair Value Disclosure [Abstract]
Total other real estate owned, net	0		0		0
Other real estate owned: | Non-recurring | Significant Unobservable Inputs (Level 3)
Impaired Loans, Fair Value Disclosure [Abstract]
Total other real estate owned, net	210,000		210,000		574,000
Commercial mortgages, other | Other real estate owned: | Non-recurring
Impaired Loans, Fair Value Disclosure [Abstract]
Total other real estate owned, net	62,000		62,000		213,000
Total Gains (Losses)			0		0
Commercial mortgages, other | Other real estate owned: | Non-recurring | Quoted Prices in Active Markets for Identical Assets (Level 1)
Impaired Loans, Fair Value Disclosure [Abstract]
Total other real estate owned, net	0		0		0
Commercial mortgages, other | Other real estate owned: | Non-recurring | Significant Other Observable Inputs (Level 2)
Impaired Loans, Fair Value Disclosure [Abstract]
Total other real estate owned, net	0		0		0
Commercial mortgages, other | Other real estate owned: | Non-recurring | Significant Unobservable Inputs (Level 3)
Impaired Loans, Fair Value Disclosure [Abstract]
Total other real estate owned, net	62,000		62,000		213,000
Home equity lines and loans | Other real estate owned: | Non-recurring
Impaired Loans, Fair Value Disclosure [Abstract]
Total other real estate owned, net					157,000
Total Gains (Losses)					(14,000)
Home equity lines and loans | Other real estate owned: | Non-recurring | Quoted Prices in Active Markets for Identical Assets (Level 1)
Impaired Loans, Fair Value Disclosure [Abstract]
Total other real estate owned, net					0
Home equity lines and loans | Other real estate owned: | Non-recurring | Significant Other Observable Inputs (Level 2)
Impaired Loans, Fair Value Disclosure [Abstract]
Total other real estate owned, net					0
Home equity lines and loans | Other real estate owned: | Non-recurring | Significant Unobservable Inputs (Level 3)
Impaired Loans, Fair Value Disclosure [Abstract]
Total other real estate owned, net					157,000
Commercial mortgages
Impaired Loans, Fair Value Disclosure [Abstract]
Total Gains (Losses)	285,000	91,000	(1,074,000)	(278,000)
Commercial mortgages | Commercial mortgages | Impaired Loans: | Non-recurring
Impaired Loans, Fair Value Disclosure [Abstract]
Total impaired loans	7,627,000		7,627,000		1,456,000
Total Gains (Losses)			(1,673,000)		240,000
Commercial mortgages | Commercial mortgages | Impaired Loans: | Non-recurring | Quoted Prices in Active Markets for Identical Assets (Level 1)
Impaired Loans, Fair Value Disclosure [Abstract]
Total impaired loans	0		0		0
Commercial mortgages | Commercial mortgages | Impaired Loans: | Non-recurring | Significant Other Observable Inputs (Level 2)
Impaired Loans, Fair Value Disclosure [Abstract]
Total impaired loans	0		0		0
Commercial mortgages | Commercial mortgages | Impaired Loans: | Non-recurring | Significant Unobservable Inputs (Level 3)
Impaired Loans, Fair Value Disclosure [Abstract]
Total impaired loans	7,627,000		7,627,000		1,456,000
Residential mortgages
Impaired Loans, Fair Value Disclosure [Abstract]
Total Gains (Losses)	26,000	(11,000)	27,000	(300,000)
Residential mortgages | Other real estate owned: | Non-recurring
Impaired Loans, Fair Value Disclosure [Abstract]
Total other real estate owned, net	62,000		62,000		204,000
Total Gains (Losses)			0		0
Residential mortgages | Other real estate owned: | Non-recurring | Quoted Prices in Active Markets for Identical Assets (Level 1)
Impaired Loans, Fair Value Disclosure [Abstract]
Total other real estate owned, net	0		0		0
Residential mortgages | Other real estate owned: | Non-recurring | Significant Other Observable Inputs (Level 2)
Impaired Loans, Fair Value Disclosure [Abstract]
Total other real estate owned, net	0		0		0
Residential mortgages | Other real estate owned: | Non-recurring | Significant Unobservable Inputs (Level 3)
Impaired Loans, Fair Value Disclosure [Abstract]
Total other real estate owned, net	62,000		62,000		$ 204,000
Consumer Loans
Impaired Loans, Fair Value Disclosure [Abstract]
Total Gains (Losses)	(101,000)	$ (95,000)	147,000	$ (892,000)
Consumer Loans | Home equity lines and loans | Other real estate owned: | Non-recurring
Impaired Loans, Fair Value Disclosure [Abstract]
Total other real estate owned, net	86,000		86,000
Total Gains (Losses)			0
Consumer Loans | Home equity lines and loans | Other real estate owned: | Non-recurring | Quoted Prices in Active Markets for Identical Assets (Level 1)
Impaired Loans, Fair Value Disclosure [Abstract]
Total other real estate owned, net	0		0
Consumer Loans | Home equity lines and loans | Other real estate owned: | Non-recurring | Significant Other Observable Inputs (Level 2)
Impaired Loans, Fair Value Disclosure [Abstract]
Total other real estate owned, net	0		0
Consumer Loans | Home equity lines and loans | Other real estate owned: | Non-recurring | Significant Unobservable Inputs (Level 3)
Impaired Loans, Fair Value Disclosure [Abstract]
Total other real estate owned, net	$ 86,000		$ 86,000

FAIR VALUE - Unobservable Input

FAIR VALUE - Unobservable Inputs (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Corporate Bonds and Notes
Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Roll Forward]
Balance of recurring Level 3 assets at beginning of period	$ 0	$ 0	$ 0	$ 0
Derivative instruments entered into	0	0	0	0
Included in earnings - other non-interest income	0	0	0	0
Included in other comprehensive income	0	0	0	0
Transfers out of Level 3	0	0	0	0
Balance of recurring Level 3 assets at end of period	0	0	0	0
Derivative Liabilities
Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Roll Forward]
Balance of recurring Level 3 assets at beginning of period	(365)	(18)	(140)	(75)
Derivative instruments entered into	(7)	0	(42)	0
Included in earnings - other non-interest income	(54)	5	(244)	62
Included in other comprehensive income	0	0	0	0
Transfers out of Level 3	0	0	0	0
Balance of recurring Level 3 assets at end of period	$ (426)	$ (13)	$ (426)	$ (13)

FAIR VALUE - Quantitative Infor

FAIR VALUE - Quantitative Information (Details) - Significant Unobservable Inputs (Level 3) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2019	Dec. 31, 2018
Impaired Loans: | Non-recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, fair value disclosure	$ 7,627	$ 1,456
Other real estate owned: | Non-recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, fair value disclosure	210	574
Derivative Liabilities | Recurring | Historical trend
Information related to Level 3 non-recurring fair value measurement [Abstract]
Liabilities, fair value disclosure	$ 426	$ 140
Derivative Liabilities | Recurring | Historical trend | Minimum
Information related to Level 3 non-recurring fair value measurement [Abstract]
Credit default rate	5.65%	7.46%
Derivative Liabilities | Recurring | Historical trend | Maximum
Information related to Level 3 non-recurring fair value measurement [Abstract]
Credit default rate	5.65%	7.46%
Derivative Liabilities | Recurring | Historical trend | Weighted Average
Information related to Level 3 non-recurring fair value measurement [Abstract]
Credit default rate	5.65%	7.46%
Commercial and Industrial | Impaired Loans: | Non-recurring | Sales comparison
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, fair value disclosure		$ 1,456
Commercial and Industrial | Impaired Loans: | Non-recurring | Sales comparison | Minimum
Information related to Level 3 non-recurring fair value measurement [Abstract]
Discount to appraised value		11.76%
Commercial and Industrial | Impaired Loans: | Non-recurring | Sales comparison | Maximum
Information related to Level 3 non-recurring fair value measurement [Abstract]
Discount to appraised value		11.76%
Commercial and Industrial | Impaired Loans: | Non-recurring | Sales comparison | Weighted Average
Information related to Level 3 non-recurring fair value measurement [Abstract]
Discount to appraised value		11.76%
Commercial and Industrial | Other real estate owned: | Non-recurring | Sales comparison | Minimum
Information related to Level 3 non-recurring fair value measurement [Abstract]
Discount to appraised value	22.00%	10.00%
Commercial and Industrial | Other real estate owned: | Non-recurring | Sales comparison | Maximum
Information related to Level 3 non-recurring fair value measurement [Abstract]
Discount to appraised value	22.00%	24.80%
Commercial and Industrial | Other real estate owned: | Non-recurring | Sales comparison | Weighted Average
Information related to Level 3 non-recurring fair value measurement [Abstract]
Discount to appraised value	22.00%	17.72%
Commercial mortgages, other | Impaired Loans: | Non-recurring | Sales comparison
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, fair value disclosure	$ 7,627
Commercial mortgages, other | Impaired Loans: | Non-recurring | Sales comparison | Minimum
Information related to Level 3 non-recurring fair value measurement [Abstract]
Discount to appraised value	10.00%
Commercial mortgages, other | Impaired Loans: | Non-recurring | Sales comparison | Maximum
Information related to Level 3 non-recurring fair value measurement [Abstract]
Discount to appraised value	15.43%
Commercial mortgages, other | Impaired Loans: | Non-recurring | Sales comparison | Weighted Average
Information related to Level 3 non-recurring fair value measurement [Abstract]
Discount to appraised value	10.13%
Commercial mortgages, other | Other real estate owned: | Non-recurring | Sales comparison
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, fair value disclosure	$ 62	$ 213
Residential mortgages | Other real estate owned: | Non-recurring | Minimum
Information related to Level 3 non-recurring fair value measurement [Abstract]
Discount to appraised value	20.80%	20.80%
Residential mortgages | Other real estate owned: | Non-recurring | Maximum
Information related to Level 3 non-recurring fair value measurement [Abstract]
Discount to appraised value	20.80%	39.78%
Residential mortgages | Other real estate owned: | Non-recurring | Weighted Average
Information related to Level 3 non-recurring fair value measurement [Abstract]
Discount to appraised value	20.80%	22.94%
Residential mortgages | Other real estate owned: | Non-recurring | Sales comparison
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, fair value disclosure	$ 62	$ 204
Home equity lines and loans | Other real estate owned: | Non-recurring | Sales comparison
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, fair value disclosure	$ 86	$ 157
Home equity lines and loans | Other real estate owned: | Non-recurring | Sales comparison | Minimum
Information related to Level 3 non-recurring fair value measurement [Abstract]
Discount to appraised value	20.80%	20.80%
Home equity lines and loans | Other real estate owned: | Non-recurring | Sales comparison | Maximum
Information related to Level 3 non-recurring fair value measurement [Abstract]
Discount to appraised value	20.80%	20.80%
Home equity lines and loans | Other real estate owned: | Non-recurring | Sales comparison | Weighted Average
Information related to Level 3 non-recurring fair value measurement [Abstract]
Discount to appraised value	20.80%	20.80%

FAIR VALUE - Carrying Amounts a

FAIR VALUE - Carrying Amounts and Estimated Fair Values of Other Financial Instruments (Details) - USD ($) $ in Thousands	Sep. 30, 2019	Dec. 31, 2018
Financial assets:
Cash and due from financial institutions	$ 36,497	$ 33,040
Interest-earning deposits in other financial institutions	109,801	96,932
Securities held to maturity	3,443	4,858
Accrued interest receivable	3,682	3,703
Recurring
Financial assets:
Derivative assets	7,885	3,142
Recurring | Quoted Prices in Active Markets for Identical Assets (Level 1)
Financial assets:
Cash and due from financial institutions	36,497	33,040
Interest-earning deposits in other financial institutions	109,801	96,932
Equity investments	834	834
Securities held to maturity	0	0
FHLBNY and FRBNY stock	0	0
Loans, net and loans held for sale	0	0
Accrued interest receivable	89	80
Derivative assets	0	0
Financial liabilities:
Demand, savings, and insured money market accounts	1,406,681	1,419,011
Time deposits	0	0
Accrued interest payable	30	26
Recurring | Significant Other Observable Inputs (Level 2)
Financial assets:
Cash and due from financial institutions	0	0
Interest-earning deposits in other financial institutions	0	0
Equity investments	0	0
Securities held to maturity	2,318	1,838
FHLBNY and FRBNY stock	0	0
Loans, net and loans held for sale	0	0
Accrued interest receivable	943	697
Derivative assets	7,885	3,142
Financial liabilities:
Demand, savings, and insured money market accounts	0	0
Time deposits	172,617	150,938
Accrued interest payable	296	206
Recurring | Significant Unobservable Inputs (Level 3)
Financial assets:
Cash and due from financial institutions	0	0
Interest-earning deposits in other financial institutions	0	0
Equity investments	0	0
Securities held to maturity	1,125	3,020
FHLBNY and FRBNY stock	0	0
Loans, net and loans held for sale	1,262,536	1,287,495
Accrued interest receivable	3,682	3,703
Derivative assets	0	0
Financial liabilities:
Demand, savings, and insured money market accounts	0	0
Time deposits	0	0
Accrued interest payable	0	0
Recurring | Carrying Amount
Financial assets:
Cash and due from financial institutions	36,497	33,040
Interest-earning deposits in other financial institutions	109,801	96,932
Equity investments	834	834
Securities held to maturity	3,420	4,875
FHLBNY and FRBNY stock	3,091	3,138
Loans, net and loans held for sale	1,284,028	1,293,464
Accrued interest receivable	4,714	4,480
Financial liabilities:
Demand, savings, and insured money market accounts	1,406,681	1,419,011
Time deposits	169,825	150,226
Accrued interest payable	326	232
Recurring | Estimated Fair Value
Financial assets:
Cash and due from financial institutions	36,497	33,040
Interest-earning deposits in other financial institutions	109,801	96,932
Equity investments	834	834
Securities held to maturity	3,443	4,858
Loans, net and loans held for sale	1,262,536	1,287,495
Accrued interest receivable	4,714	4,480
Financial liabilities:
Demand, savings, and insured money market accounts	1,406,681	1,419,011
Time deposits	172,617	150,938
Accrued interest payable	$ 326	$ 232

LEASES - Narrative (Details)

LEASES - Narrative (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Lessee, Lease, Description [Line Items]
Operating lease, weighted average remaining lease term	11 years 5 months 12 days		11 years 5 months 12 days
Operating lease, weighted average discount rate	3.39%		3.39%
Operating leases, rent expense	$ 200		$ 500
Finance lease, weighted average remaining lease term	13 years 2 months 19 days		13 years 2 months 19 days
Finance lease, weighted average discount rate	3.34%		3.34%
Director
Lessee, Lease, Description [Line Items]
Operating leases, rent expense	$ 24	$ 24	$ 69	$ 60
1365 New Scotland Road, Slingerlands, New York | Director
Lessee, Lease, Description [Line Items]
Operating leases, rent expense	$ 12	$ 12	40	$ 36
Operating lease, monthly rent expense			4
2 Rush Street, Schenectady, New York | Director
Lessee, Lease, Description [Line Items]
Operating lease, monthly rent expense			$ 8

LEASES - Leased Branch Properti

LEASES - Leased Branch Properties (Details) - USD ($) $ in Thousands	Sep. 30, 2019	Dec. 31, 2018
Leases [Abstract]
Operating lease right-of-use asset	$ 8,592	$ 0
Less: accumulated amortization	(541)	0
Operating lease right-of-use-assets, net	$ 8,051	$ 0

LEASES - Maturities of Operatin

LEASES - Maturities of Operating Lease Liabilities (Details) $ in Thousands	Sep. 30, 2019USD ($)
Leases [Abstract]
2019	$ 231
2020	932
2021	899
2022	831
2023	851
2024 and thereafter	6,091
Total minimum lease payments	9,835
Less: amount representing interest	(1,710)
Operating lease liabilities	$ 8,125

LEASES - Premises and Equipment

LEASES - Premises and Equipment (Details) - USD ($) $ in Thousands	Sep. 30, 2019	Dec. 31, 2018
Leases [Abstract]
Buildings	$ 5,572	$ 5,572
Less: accumulated depreciation	(1,458)	(1,208)
Net book value	$ 4,114	$ 4,364

LEASES - Future Minimum Lease P

LEASES - Future Minimum Lease Payment Obligations Under Capital Leases (Details) $ in Thousands	Sep. 30, 2019USD ($)
Leases [Abstract]
2019	$ 92
2020	376
2021	388
2022	391
2023	391
2024 and thereafter	3,639
Total minimum lease payments	5,277
Less: amount representing interest	(1,137)
Present value of net minimum lease payments	$ 4,140

GOODWILL AND INTANGIBLE ASSET_2

GOODWILL AND INTANGIBLE ASSETS (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2018
Goodwill [Roll Forward]
Beginning of year			$ 21,824	$ 21,824	$ 21,824
Acquired goodwill			0	0
Ending balance	$ 21,824	$ 21,824	21,824	21,824	21,824
Finite-lived intangible assets, net [Abstract]
Balance Acquired			11,608		11,608
Accumulated Amortization	10,722		10,722		10,257
Aggregate amortization expense	151	$ 182	465	$ 558
Finite-lived intangible assets, future amortization expense [Abstract]
2019	144		144
2020	484		484
2021	258		258
2022	0		0
2023	0		0
Total	886		886
Core deposit intangibles
Finite-lived intangible assets, net [Abstract]
Balance Acquired			5,975		5,975
Accumulated Amortization	5,776		5,776		5,576
Other customer relationship intangibles
Finite-lived intangible assets, net [Abstract]
Balance Acquired			5,633		5,633
Accumulated Amortization	$ 4,946		$ 4,946		$ 4,681

SECURITIES SOLD UNDER AGREEME_3

SECURITIES SOLD UNDER AGREEMENTS TO REPURCHASE (Details) - USD ($)	Sep. 30, 2019	Dec. 31, 2018
Summary of securities sold under agreements to repurchase [Abstract]
Excess collateral held		$ 0
Gross amount of recognized liabilities for repurchase agreements	$ 0	0
Mortgage-backed securities, residential
Summary of securities sold under agreements to repurchase [Abstract]
Securities sold under agreements to repurchase		0
Overnight and Continuous
Summary of securities sold under agreements to repurchase [Abstract]
Excess collateral held		0
Gross amount of recognized liabilities for repurchase agreements		0
Overnight and Continuous | Mortgage-backed securities, residential
Summary of securities sold under agreements to repurchase [Abstract]
Securities sold under agreements to repurchase		0
Up to 1 Year
Summary of securities sold under agreements to repurchase [Abstract]
Excess collateral held		0
Gross amount of recognized liabilities for repurchase agreements		0
Up to 1 Year | Mortgage-backed securities, residential
Summary of securities sold under agreements to repurchase [Abstract]
Securities sold under agreements to repurchase		0
1 - 3 Years
Summary of securities sold under agreements to repurchase [Abstract]
Excess collateral held		0
Gross amount of recognized liabilities for repurchase agreements		0
1 - 3 Years | Mortgage-backed securities, residential
Summary of securities sold under agreements to repurchase [Abstract]
Securities sold under agreements to repurchase		0
3 Years
Summary of securities sold under agreements to repurchase [Abstract]
Excess collateral held		0
Gross amount of recognized liabilities for repurchase agreements		0
3 Years | Mortgage-backed securities, residential
Summary of securities sold under agreements to repurchase [Abstract]
Securities sold under agreements to repurchase		$ 0

COMMITMENTS AND CONTINGENCIES_2

COMMITMENTS AND CONTINGENCIES (Details) - USD ($) $ in Thousands	Jun. 15, 2018	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2018	Jan. 01, 2018
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Legal accruals and settlements		$ 0	$ 0	$ 0	$ 989
Commitments to make loans | Fixed Rate
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Off-balance sheet contractual amounts of financial instruments		17,021		17,021		$ 9,137
Commitments to make loans | Variable Rate
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Off-balance sheet contractual amounts of financial instruments		28,797		28,797		18,033
Unused lines of credit | Fixed Rate
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Off-balance sheet contractual amounts of financial instruments		1,431		1,431		848
Unused lines of credit | Variable Rate
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Off-balance sheet contractual amounts of financial instruments		218,517		218,517		212,601
Standby letters of credit | Fixed Rate
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Off-balance sheet contractual amounts of financial instruments		0		0		0
Standby letters of credit | Variable Rate
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Off-balance sheet contractual amounts of financial instruments		$ 15,583		$ 15,583		16,161
Fane v. Chemung Canal Trust Company
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Amount awarded to other party	$ 3,300
Legal reserve							$ 2,300
Legal accruals and settlements						$ 1,000

ACCUMULATED OTHER COMPREHENSI_3

ACCUMULATED OTHER COMPREHENSIVE LOSS - Summary of Changes in Accumulated Other Comprehensive Income or Loss by Component (Details) - USD ($) $ in Thousands		3 Months Ended		9 Months Ended
		Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Jan. 01, 2018
Changes in accumulated other comprehensive income or loss by component, net of tax [Roll Forward]
Beginning balances		$ 178,387	$ 151,780	$ 165,029	$ 149,813
Cumulative effect of account change	[1]					$ (162)
Balances, as adjusted						149,651
Other comprehensive income before reclassification		2,662	(1,179)	8,109	(4,785)
Amounts reclassified from accumulated other comprehensive income		13	13	26	40
Total other comprehensive income (loss)		2,675	(1,166)	8,135	(4,745)
Ending balances		182,044	156,499	182,044	156,499
Total
Changes in accumulated other comprehensive income or loss by component, net of tax [Roll Forward]
Beginning balances		(5,951)	(14,121)	(11,411)	(10,340)
Cumulative effect of account change	[1]					(202)
Balances, as adjusted						(10,542)
Total other comprehensive income (loss)		2,675	(1,166)	8,135	(4,745)
Ending balances		(3,276)	(15,287)	(3,276)	(15,287)
Unrealized Gains and Losses on Securities Available for Sale
Changes in accumulated other comprehensive income or loss by component, net of tax [Roll Forward]
Beginning balances		787	(7,223)	(4,646)	(3,415)
Cumulative effect of account change						(202)
Balances, as adjusted						(3,617)
Other comprehensive income before reclassification		2,662	(1,179)	8,109	(4,785)
Amounts reclassified from accumulated other comprehensive income		0	0	(14)	0
Total other comprehensive income (loss)		2,662	(1,179)	8,095	(4,785)
Ending balances		3,449	(8,402)	3,449	(8,402)
Defined Benefit and Other Benefit Plans
Changes in accumulated other comprehensive income or loss by component, net of tax [Roll Forward]
Beginning balances		(6,738)	(6,898)	(6,765)	(6,925)
Cumulative effect of account change						0
Balances, as adjusted						$ (6,925)
Other comprehensive income before reclassification		0	0	0	0
Amounts reclassified from accumulated other comprehensive income		13	13	40	40
Total other comprehensive income (loss)		13	13	40	40
Ending balances		$ (6,725)	$ (6,885)	$ (6,725)	$ (6,885)
[1]	Due to implementation of ASC 2016-01. See "Adoption of New Accounting Standards" discussion in Note 1.

ACCUMULATED OTHER COMPREHENSI_4

ACCUMULATED OTHER COMPREHENSIVE LOSS - Details about Accumulated Other Comprehensive Income Components (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Net gains on security transactions	$ 0	$ 0	$ 19	$ 0
Income tax expense (benefit)	176	1,802	2,443	3,349
Pension and other employee benefits	1,470	1,262	4,488	4,438
Net income	1,956	6,930	11,405	13,896
Reclassification out of Accumulated Other Comprehensive Income
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Net income	13	13	26	40
Unrealized Gains and Losses on Securities Available for Sale | Reclassification out of Accumulated Other Comprehensive Income
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Net gains on security transactions	0	0	(19)	0
Income tax expense (benefit)	0	0	5	0
Net income	0	0	(14)	0
Prior service costs | Reclassification out of Accumulated Other Comprehensive Income
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Pension and other employee benefits	(55)	(55)	(165)	(165)
Actuarial losses | Reclassification out of Accumulated Other Comprehensive Income
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Pension and other employee benefits	72	72	218	218
Defined Benefit and Other Benefit Plans | Reclassification out of Accumulated Other Comprehensive Income
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Income tax expense (benefit)	(4)	(4)	(13)	(13)
Net income	$ 13	$ 13	$ 40	$ 40

REVENUE FROM CONTRACTS WITH C_3

REVENUE FROM CONTRACTS WITH CUSTOMERS - Revenue By Operating Segment (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Disaggregation of Revenue [Line Items]
Gains (losses) on sales of other real estate	$ (1)	$ 123	$ (87)	$ 119
Net gains on sales of loans held for sale	69	79	146	184
Net gains on security transactions	0	0	19	0
Change in fair value of equity securities	(10)	2,141	106	2,165
Total non-interest income	4,956	7,381	14,967	18,181
Overdraft fees
Disaggregation of Revenue [Line Items]
Revenue from contract with customer, excluding assessed tax	959	1,035	2,703	2,939
Other
Disaggregation of Revenue [Line Items]
Revenue from contract with customer, excluding assessed tax	182	196	627	600
Interchange revenue from debit card transactions
Disaggregation of Revenue [Line Items]
Revenue from contract with customer, excluding assessed tax	1,058	982	3,113	3,013
WMG fee income
Disaggregation of Revenue [Line Items]
Revenue from contract with customer, excluding assessed tax	2,315	2,406	7,115	7,095
CFS fee and commission income
Disaggregation of Revenue [Line Items]
Revenue from contract with customer, excluding assessed tax	145	120	502	365
Net gains (losses) on sales of OREO
Disaggregation of Revenue [Line Items]
Gains (losses) on sales of other real estate	(1)	123	(87)	119
Net gains on sales of loans
Disaggregation of Revenue [Line Items]
Net gains on sales of loans held for sale	69	79	146	184
Loan servicing fees
Disaggregation of Revenue [Line Items]
Fees and commissions, mortgage banking and servicing	25	22	76	67
Sale of securities
Disaggregation of Revenue [Line Items]
Net gains on security transactions	0	0	19	0
Other
Disaggregation of Revenue [Line Items]
Other income	214	277	647	1,634
Core Banking
Disaggregation of Revenue [Line Items]
Change in fair value of equity securities	3	2,140	103	2,148
Total non-interest income	2,564	4,987	7,544	10,992
Core Banking | Overdraft fees
Disaggregation of Revenue [Line Items]
Revenue from contract with customer, excluding assessed tax	959	1,035	2,703	2,939
Core Banking | Other
Disaggregation of Revenue [Line Items]
Revenue from contract with customer, excluding assessed tax	182	196	627	600
Core Banking | Interchange revenue from debit card transactions
Disaggregation of Revenue [Line Items]
Revenue from contract with customer, excluding assessed tax	1,058	982	3,113	3,013
Core Banking | WMG fee income
Disaggregation of Revenue [Line Items]
Revenue from contract with customer, excluding assessed tax	0	0	0	0
Core Banking | CFS fee and commission income
Disaggregation of Revenue [Line Items]
Revenue from contract with customer, excluding assessed tax	0	0	0	0
Core Banking | Net gains (losses) on sales of OREO
Disaggregation of Revenue [Line Items]
Gains (losses) on sales of other real estate	(1)	123	(87)	119
Core Banking | Net gains on sales of loans
Disaggregation of Revenue [Line Items]
Net gains on sales of loans held for sale	69	79	146	184
Core Banking | Loan servicing fees
Disaggregation of Revenue [Line Items]
Fees and commissions, mortgage banking and servicing	25	22	76	67
Core Banking | Sale of securities
Disaggregation of Revenue [Line Items]
Net gains on security transactions	0	0	19	0
Core Banking | Other
Disaggregation of Revenue [Line Items]
Other income	269	410	844	1,922
WMG
Disaggregation of Revenue [Line Items]
Change in fair value of equity securities	0	0	0	0
Total non-interest income	2,315	2,406	7,115	7,095
WMG | Overdraft fees
Disaggregation of Revenue [Line Items]
Revenue from contract with customer, excluding assessed tax	0	0	0	0
WMG | Other
Disaggregation of Revenue [Line Items]
Revenue from contract with customer, excluding assessed tax	0	0	0	0
WMG | Interchange revenue from debit card transactions
Disaggregation of Revenue [Line Items]
Revenue from contract with customer, excluding assessed tax	0	0	0	0
WMG | WMG fee income
Disaggregation of Revenue [Line Items]
Revenue from contract with customer, excluding assessed tax	2,315	2,406	7,115	7,095
WMG | CFS fee and commission income
Disaggregation of Revenue [Line Items]
Revenue from contract with customer, excluding assessed tax	0	0	0	0
WMG | Net gains (losses) on sales of OREO
Disaggregation of Revenue [Line Items]
Gains (losses) on sales of other real estate	0	0	0	0
WMG | Net gains on sales of loans
Disaggregation of Revenue [Line Items]
Net gains on sales of loans held for sale	0	0	0	0
WMG | Loan servicing fees
Disaggregation of Revenue [Line Items]
Fees and commissions, mortgage banking and servicing	0	0	0	0
WMG | Sale of securities
Disaggregation of Revenue [Line Items]
Net gains on security transactions	0	0	0	0
WMG | Other
Disaggregation of Revenue [Line Items]
Other income	0	0	0	0
Holding Company, CFS, and CRM
Disaggregation of Revenue [Line Items]
Change in fair value of equity securities	(13)	1	3	17
Total non-interest income	77	(12)	308	94
Holding Company, CFS, and CRM | Overdraft fees
Disaggregation of Revenue [Line Items]
Revenue from contract with customer, excluding assessed tax	0	0	0	0
Holding Company, CFS, and CRM | Other
Disaggregation of Revenue [Line Items]
Revenue from contract with customer, excluding assessed tax	0	0	0	0
Holding Company, CFS, and CRM | Interchange revenue from debit card transactions
Disaggregation of Revenue [Line Items]
Revenue from contract with customer, excluding assessed tax	0	0	0	0
Holding Company, CFS, and CRM | WMG fee income
Disaggregation of Revenue [Line Items]
Revenue from contract with customer, excluding assessed tax	0	0	0	0
Holding Company, CFS, and CRM | CFS fee and commission income
Disaggregation of Revenue [Line Items]
Revenue from contract with customer, excluding assessed tax	145	120	502	365
Holding Company, CFS, and CRM | Net gains (losses) on sales of OREO
Disaggregation of Revenue [Line Items]
Gains (losses) on sales of other real estate	0	0	0	0
Holding Company, CFS, and CRM | Net gains on sales of loans
Disaggregation of Revenue [Line Items]
Net gains on sales of loans held for sale	0	0	0	0
Holding Company, CFS, and CRM | Loan servicing fees
Disaggregation of Revenue [Line Items]
Fees and commissions, mortgage banking and servicing	0	0	0	0
Holding Company, CFS, and CRM | Sale of securities
Disaggregation of Revenue [Line Items]
Net gains on security transactions	0	0	0	0
Holding Company, CFS, and CRM | Other
Disaggregation of Revenue [Line Items]
Other income	$ (55)	$ (133)	$ (197)	$ (288)

COMPONENTS OF QUARTERLY AND Y_3

COMPONENTS OF QUARTERLY AND YEAR TO DATE NET PERIODIC BENEFIT COSTS (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Qualified Pension Plan
Defined Benefit Plan, Net Periodic Benefit Cost (Credit) [Abstract]
Service cost, benefits earned during the period	$ 0	$ 0	$ 0	$ 0
Interest cost on projected benefit obligation	379	385	1,136	1,154
Expected return on plan assets	(554)	(826)	(1,661)	(2,478)
Amortization of unrecognized transition obligation	0	0	0	0
Amortization of unrecognized prior service cost	0	0	0	0
Amortization of unrecognized net loss	49	43	147	130
Net periodic pension benefit	(126)	(398)	(378)	(1,194)
Supplemental Pension Plan
Defined Benefit Plan, Net Periodic Benefit Cost (Credit) [Abstract]
Service cost, benefits earned during the period	0	0	0	0
Interest cost on projected benefit obligation	13	12	39	36
Expected return on plan assets	0	0	0	0
Amortization of unrecognized prior service cost	0	0	0	0
Amortization of unrecognized net loss	1	1	3	5
Net periodic pension benefit	14	13	42	41
Postretirement Plan, Medical and Life
Defined Benefit Plan, Net Periodic Benefit Cost (Credit) [Abstract]
Service cost, benefits earned during the period	0	0	0	0
Interest cost on projected benefit obligation	4	4	10	11
Expected return on plan assets	0	0	0	0
Amortization of unrecognized prior service cost	(55)	(55)	(165)	(165)
Amortization of unrecognized net loss	22	28	68	83
Net periodic pension benefit	$ (29)	$ (23)	$ (87)	$ (71)

SEGMENT REPORTING (Details)

SEGMENT REPORTING (Details) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2019USD ($)	Sep. 30, 2018USD ($)	Sep. 30, 2019USD ($)segment	Sep. 30, 2018USD ($)	Dec. 31, 2018USD ($)
Segment Reporting Information [Line Items]
Number of primary business segments | segment			2
Reportable segments and reconciliation to consolidated results [Abstract]
Interest and dividend income	$ 16,808	$ 16,136	$ 50,155	$ 47,674
Interest expense	1,666	1,057	4,745	2,678
Net interest income	15,142	15,079	45,410	44,996
Provision for loan losses	4,441	300	5,684	3,371
Net interest income after provision for loan losses	10,701	14,779	39,726	41,625
Other non-interest income	4,956	7,381	14,967	18,181
Legal accruals and settlements		0		989
Other non-interest expenses	13,525	13,428	40,845	41,572
Income (loss) before income tax expense (benefit)	2,132	8,732	13,848	17,245
Income tax expense (benefit)	176	1,802	2,443	3,349
Net income	1,956	6,930	11,405	13,896
Segment assets	1,793,643	1,753,864	1,793,643	1,753,864	$ 1,755,343
Core Banking
Reportable segments and reconciliation to consolidated results [Abstract]
Other non-interest income	2,564	4,987	7,544	10,992
Operating Segments | Core Banking
Reportable segments and reconciliation to consolidated results [Abstract]
Interest and dividend income	16,787	16,122	50,108	47,645
Interest expense	1,666	1,057	4,745	2,678
Net interest income	15,121	15,065	45,363	44,967
Provision for loan losses	4,441	300	5,684	3,371
Net interest income after provision for loan losses	10,680	14,765	39,679	41,596
Other non-interest income	2,564	4,987	7,544	10,992
Legal accruals and settlements		0		989
Other non-interest expenses	11,704	11,871	35,253	36,300
Income (loss) before income tax expense (benefit)	1,540	7,881	11,970	15,299
Income tax expense (benefit)	17	1,555	1,934	2,791
Net income	1,523	6,326	10,036	12,508
Segment assets	1,784,692	1,740,311	1,784,692	1,740,311
Operating Segments | WMG
Reportable segments and reconciliation to consolidated results [Abstract]
Interest and dividend income	0	0	0	0
Interest expense	0	0	0	0
Net interest income	0	0	0	0
Provision for loan losses	0	0	0	0
Net interest income after provision for loan losses	0	0	0	0
Other non-interest income	2,315	2,406	7,115	7,095
Legal accruals and settlements		0		0
Other non-interest expenses	1,559	1,307	4,705	4,414
Income (loss) before income tax expense (benefit)	756	1,099	2,410	2,681
Income tax expense (benefit)	193	281	615	684
Net income	563	818	1,795	1,997
Segment assets	3,410	3,800	3,410	3,800
Intersegment Eliminations
Reportable segments and reconciliation to consolidated results [Abstract]
Interest and dividend income	21	14	47	29
Interest expense	0	0	0	0
Net interest income	21	14	47	29
Provision for loan losses	0	0	0	0
Net interest income after provision for loan losses	21	14	47	29
Other non-interest income	77	(12)	308	94
Legal accruals and settlements		0		0
Other non-interest expenses	262	250	887	858
Income (loss) before income tax expense (benefit)	(164)	(248)	(532)	(735)
Income tax expense (benefit)	(34)	(34)	(106)	(126)
Net income	(130)	(214)	(426)	(609)
Segment assets	$ 5,541	$ 9,753	$ 5,541	$ 9,753

STOCK COMPENSATION (Details)

STOCK COMPENSATION (Details) - USD ($) $ / shares in Units, $ in Thousands	1 Months Ended		3 Months Ended		9 Months Ended
	Jan. 31, 2019	Jan. 31, 2018	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Restricted Stock
Shares [Roll Forward]
Nonvested, Beginning Balance (in shares)	29,694		29,436		29,694
Granted (in shares)			0		439
Vested (in shares)			0		(697)
Forfeited or cancelled (in shares)			0		0
Nonvested, Ending Balance (in shares)			29,436		29,436
Weighted-Average Grant Date Fair Value [Roll Forward]
Nonvested, Beginning Balance (in dollars per share)	$ 40.81		$ 41.03		$ 40.81
Granted (in dollars per share)			0		45.66
Vested (in dollars per share)			0		34.58
Forfeitures or cancelled (in dollars per share)			0		0
Nonvested, Ending Balance (in dollars per share)			$ 41.03		$ 41.03
Total unrecognized compensation cost related to nonvested shares granted under the Plan			$ 900		$ 900
Weighted-average period for recognition					3 years 18 days
Total fair value of shares vested					$ 32	$ 112
President and Chief Executive Officer
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items]
Service period for comparable group used to determine share based payment awards					12 months
Directors and President and Chief Executive Officer
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items]
Number of treasury shares reissued to fund stock compensation (in shares)	8,465	6,015
Expenses related to stock based compensation recognized			$ 79	$ 86	$ 256	$ 271

Uncategorized Items - chmg-2019

Label	Element	Value
Additional Paid-in Capital [Member]
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest, Adjusted Balance	us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterestAdjustedBalance1	$ 45,967,000
Treasury Stock [Member]
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest, Adjusted Balance	us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterestAdjustedBalance1	(14,320,000)
Common Stock [Member]
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest, Adjusted Balance	us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterestAdjustedBalance1	53,000
Retained Earnings [Member]
Cumulative Effect of New Accounting Principle in Period of Adoption	us-gaap_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption	40,000	[1]
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest, Adjusted Balance	us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterestAdjustedBalance1	$ 128,493,000
[1]	Due to implementation of ASC 2016-01. See "Adoption of New Accounting Standards" discussion in Note 1.